ix. Receivers general to pay the Money into the Exche. quer.

Every receiver general, within one month next after he shall have received the full sum charged on any division, shall give to such commissioners, as shall act in such division, a receipt under his hand and seal; which receipt shall be a full discharge to each division. s. 13.

And the said receivers-general are hereby required forthwith, or at farthest within twenty days after the receipt of any money of the taxes by this act granted, to transmit the money by hem received into the exchequer. s. 13.

And the commissioners of the treasury are to allow to the tid receiver-general a salary not exceeding 2d. in the pound or so much as he shall pay into the exchequer. $. 13.

And in case any receiver-general, or his deputy, shall pay by part of the monies, paid to him by any collector to any rson whatsoever other than into the exchequer, and at the times nited; or in case such receiver-general, or his deputy, shall y any part of the said monies by any warrant of the commisoners of the treasury, or upon any tally of pro, or tally of anipation, or other way whatsoever, whereby to divert the acal payment thereof into the exchequer, every such receiver geral shall forleit 500l. to him that shall sue for the same in y court of record. s. 81.

No receiver general of any of the taxes by this act granted, any of his agents or servants, shall maintain any action against y hundred for being robbed on the king's highway of any of sad monies, unless the persons carrying such monies shall, the time of such robbery, be together in company, and be ee in number at the least, to attest the truth of their being so bed. s. 121.

Transmitting Duplicates of the Assessments into the Ex

chequer.

And the said commissioners are to deliver a duplicate in rchment, under their hands and seals, fairly written, contain the whole sum assessed upon each parish or place, and also christian names and surnames of the assessors and collectors, to the receiver-general,and shall transmit a like duplicate into a king's remembrancer's office of the exchequer; upon or bere the 8th August, or within twenty days after (all appeals to em being first determined), for which duplicate the rememancer shall give to the person who brings the same a receipt writing, gratis, under the penalty of 10l. to be recovered to e king's use, as other penalties. s. 8.

And by 42 Geo. 3. c. 116, so long as a duplicate of the land x charged upon any parish or place, shall, under the provions of the act 38 Gev. 3. c. 5, s. 8, and of the act for the re VOL, IV.

3 K

demption of the land tax, 38 Geo. 3. c. 60. s. 5. infra, be required to be delivered to any receiver-general, it shall be lawful for such receiver-general,upon the receipt of the whole assess ment of the county, riding, or place, in case he shall have received such duplicates as aforesaid, and the same shall be returned to the office of the remembrancer of the exchequer pursuant to the directions of the last act, to allow to the clerks who shall have delivered such duplicates, three half-pence in the pound, as we upon the amount of the land tax which shall have been redeemed as also upon so much as shall remain chargeable: but it sh be lawful for the commissioners of the treasury, or three of the whenever they think fit, to order that the said allowance sh cease to be paid for so much of the land tax as shall have bee redeemed. s. 177.

Also to ascertain what persons are assessed to the land upon the election of members of parliament—It is enacted 18 Geo. 2. c.18*, that the commissioners, or three of them, sign and seal a duplicate of the copies of the assessments, t delivered to them by the assessors after all appeals determi and cause the same to be delivered to the clerk of the peace be kept amongst the records, and inspected by any person out fee.

But persons who have redeemed their land tax shall obliged at any such election to show that the premises hawa assessed to the land tax. 42 Geo. 3. c. 116. s. 200 +.

And the said receiver-general, upon the receipt of the assessments (in case he shall have received the several cates of each parish, and duplicates shall be returned office of the remembrancer of the exchequer, and not other shall allow, according to such warrant as shall be given said commissioners, or two of them, 14d. in the pound commissioners' clerks, for their pains in fair writing the ments, duplicates, and copies, before directed, and all warn orders, and instructions, relating thereunto. s. 14.

The duplicates of the several books of assessments and delivered by the assessors, to the commissioners, division, or to their clerks, and which shall be in thep sion of such commissioners, or clerks, and all minute and other public books and papers relating to the land in the possession of any such clerks removed from office, the possession of the executors, administrators, or other representatives of any person who shall die during his on after his removal from the same, or in the possession agent or attorney, or of any other person whomsoever, deemed to be the property of the commissioners such division, as records of, and belonging to, them; an be deposited with and remain in the possession of the

* See title PARLIAMENT.

See sec. 12, of this head for this clause more at large.

said commissioners, or their clerks for the time being, or of such other person as the commissioners, or three of them, shall at their meetings appoint. 38 Geo. 3. c. 5. s. 15.

All persons having in their possession any such books or papers aforesaid, relating to the land tax, shall within one calendar month next after notice in writing, signed by three commissioners, or a true copy thereof, given to or left at the usual place of abode of such person, deliver up all such books and papers unto such persons as the said commissiouers by such otice shall appoint; whose receipt for the same shall be a lischarge to such persons: and if any such person shall refuse or neglect so to deliver the same within the time limited by uch notice, he shall forfeit 50%. ; one moiety to be paid to the eceiver general, and applied in aid of the land-tax, and acounted for accordingly; and the other moiety to the person ho shall sue for the same: to be recovered with full costs any court of record at Westminster. s. 16.

xi. Indemnity of officers doing their duty; and herein of their punishment for misbehaviour.

If any action shall be prosecuted against any person for what shall do in pursuance of this act, such person may plead the neral issue; and if the plaintiff become nou-suit the defenints shall recover treble costs. s. 39.

No commissioner, assessor, or collector, shall be liable to by penalty other than such as by this act may be inflicted. 48.

But if any assessor or collector, or other person, shall ilfully neglect or refuse to perform his duty in the due exution of this act, or shall be guilty of any fraud or abuse in ecuting the same, the said commissioners, or three of them, we power to impose on such person such fine as by them shall 1 thought proper, so the same exceed not 401.; which fines all not be taken off but by the consent of the majority of the mmissioners who imposed the same, but shall be levied by arrant under the hands and seals of the commissioners, or two them, by distress and sale; and in default of goods and attels, the offender (not being a peer or peeress) to be comitted, by warrant under the hands and seals of the said com. issioners, or two of them, to prison, there to remain till payent of the said fine. s. 19.

And all fines imposed by virtue of this act shall be paid to he receivers general, and by them into the exchequer; and hall be inserted in the duplicates transmitted to the office of the ing's remembrancer. s. 19.

And no non vult ulterius prosequi shall be made or allowed by any court whatsoever, in any suit for the recovery of any of the pains, penalties, or forfeitures, upon any person by this

act in ficted, or for the conviction or disability of any person offending against this act.. 83.

zii. Procisions for the Redemption and Sale of the Land

Tar. #

By 42 Geo. 3. c. 116. the commissioners acting in th Commissioners execution of this act [intituled An Act for consolang the provisions of the several acts passed for to reden tron and sale of the land tax, into one act, and for mak firavitsing further provisions for the redemption and sale thereof and for removing doubts respecting the right of person justices of the claiming to vote at elections for knights of the shire. peace. the members to serve in parliament, in respect of messunge lands, or tenements, the land tax upon which shall have be redeemed or purchased;'] are to examine upon oath or firmation all persons desirous of redeeming or purchasing tax, and all persons who shall be willing to be examined to ing any matters relating to the title of any person in remar der, reversion, or expectancy to any estate, or having any m gage, lien, or incumbrance upon any estate, the land tax which is proposed to be redeemed or purchased, or touching matter relating thereto, and also to require from any claiming any benefit of preference, the production upon affirmation of any deed, conveyance, or instrument, relati such estate, and to receive any affidavit or deposition in ing, upon oath or affirmation, which shall be made in part of the united kingdom, before any mayor or magistrate any city, town or place, having authority to administr oath in any matter, civil or criminal, or before any j of the peace of any county or district,' or before any missioners or persons authorized to take affidavits in depending in the courts at Westminster, or to receive any vit or deposition in writing upon oath or affirmation, shall be made in any parts beyond the seas, before any trate of the county, territory, or place, having power minister an oath, and be transmitted to the commissioners the hand and seal of such magistrate: but in every suc davit, deposition, or affirmation, there shall be expressed addition of the party making the same, and the place abode, and the same shall be intituled as made in purs of this act ;' and in all cases where any affidavit is by act directed to be made and shown to the commissioners, the amination of the person before such commissioners, or tw

*The acts relating to the redemption and sale of the land are very voluminous, and it is only intended, in this place to such of the provisions thereof, as grant cerlain powers to justic the peace.

them, shall be as effectual as if the affidavit required had been

nade and produced. s. 7.

tract.

And it shall be lawful for the commissioners, or two of them, Persons authocontract with all bodies politic and corporate, and companies, rized to conhether corporate or not corporate, and feoffees or trustees r charitable or other public purposes, and other persons, for

e redemption of the land tax, in the manner therein prescribed.

8.

be redeemed

Where any lands, tenements,or hereditaments,are settled to cha- And tax on able uses,for the benefit of any parish or place, it shall be lawful lands settled pplysuch money as shall be necessary for the redemption of the for the reliet of d tax, out of any rate for the relief of the poor, if the rents and the poor, may fits be applicable for the benefit of the poor, and out of any with approbarch rate, if the rents and profits be applicable to the repairs tion of two my church or chapel, or otherwise out of such parish rate as justices out of case shall require: but no such rate shall be so applied with poor rates. the approbation of two justices of the county, riding, divi, or place,' certified in writing to the commissioners acting he execution of this act, under the sign manual, upon proof re such justices, on oath or affirmation, of notice having 1 given during divine service, on two Sundays at the least, e church or chapel belonging to such parish or place, or re there shall be no church or chapel, then in the church or el of some parish adjoining thereto, of an intention to make application, and of the time and place of applying for the obation of such justices. s. 46.

here under any act of parliament, or any deed or will, or Also in eccler any decree of any court, any trust property shall be siastical lands icable for the benefit of any parish or place, it shall be law-out of the trust > apply such trust property in the redemption of land tax property. ged upon hereditaments settled to charitable uses, for the fit of such place, and by deed under the hands and seals of Jarson, vicar, or curate, and of the churchwardens and over, or of the major part of them, enrolled as herein directed respect to deeds executed by trustees and other persons for ale of lands for redeeming land tax, to charge such hereditas, or a sufficient part, with an annuity or rent charge equal e amount of the income applied in the redemption : but no trust property shall be so applied, or annuity charged, withhe approbation of such justices, certified in such manner, with such proof of notice as is hereby directed, in case of application of the poors' rates or church rates for the retion of land tax. s. 47.

is majesty may also by letters patent under the great seal int any of the members of the privy council to be commisers for regulating, directing, approving, and confirming, all ,contracts for sales, enfranchisements, mortgages, and nts of rent; mortgages by bodies politic or corporate, or panies, or of any feoffees, or trustees for charitable or other