Offices executed by Deputy, the Affeffment to be paid by him.

'The Queen or Royal Family not chargeable in respect of Annuities.

Superannuated Sea Officers, &c. not chargeable.

Refidentiaries

not chargeable

in certain cafes.

Powers therein contained; and that all Annuities, Stipends and Penfions, payable to any Officers in refpect of their Offices, fhall be taxed and affeffed to the faid laft mentioned Duties where fuch Officers are rated and affeffed for their Offices, and not elsewhere; and that all other Penfions, Stipends and Annuities in England, Wales and Berwick upon Tweed, not charged upon Lands, shall be charged and affeffed in the Parishes and Places where they are payable.

'XXXIII. And Whereas divers Offices and Employments of Profit chargeable by this Act are executed by Deputy, and the ' principal Officers living in Places remote from the Divifion, Parish or Place where fuch Offices or Employments are taxable, the Rates and Affeffments for fuch particular Offices and Employments cannot be recovered without great Charge and Difficulty; Be it therefore enacted, That where any Office or Employment of Profit chargeable by this Act is or fhall be executed by Deputy, fuch Deputy fhall pay fuch Affeffment as fhall be charged thereon, and deduct the fame out of the Profits of fuch Office or Employment; and in cafe of Refufal or Nonpayment thereof, fuch Deputy fhall be liable to fuch Diftrefs as by this Act is prescribed against any Perfon having and enjoying any Office or Employment of Profit, and to all other Remedies and Penalties therein respectively contained; and that there fhall be the like Remedies for the recovering the Monies affeffed upon any fuch Office or Employment of Profit to the Land Tax for the Year One thousand seven hundred and fix, and for any fubfequent Year not yet fatisfied, in all Cafes where the Accounts of thofe Years, or any of them, are not otherwife cleared in the Exchequer.

XXXIV. Provided always, and it is hereby further enacted, That this Act, or any thing herein contained, fhall not charge or be con. ftrued to charge Her Majesty the Queen, or any of the Royal Family, for or in refpect of any Annuities or yearly Payments granted to Her faid Majefty, and to their faid Royal Highneffes, but that fuch Sums of Money, Annuities or yearly Payments, and Her faid Majefty and their Royal Highneffes, and their Treasurers, Receivers General and Servants for the Time being, in respect of the fame, fhall be free and clear from all Taxes, Impofitions, and other Charges what foever: Provided alfo, that this Act, or any of the feveral Clauses herein contained, fhall not extend to charge the Penfions of any Superannuated Commiffion or Warrant Sea or Land Officer, or the Penfions of Widows of Sea or Land Officers flain in the Service of the Crown; or the Revenue of the Moft Noble Order of the Garter; or the Penfions of the Poor Knights of Windfor, payable out of the Exchequer only; or to charge a certain Penfion of One hundred Pounds granted by the late King Charles the Second to the Poor Clergy of the Ile of Man; or to charge the Penfions or Salaries of His Majefty's Pages of Honour, or of the Officers and Perfons employed or to be employed in collecting the Tolls and Duties payable by virtue of any Act or Acts of Parliament for making, repairing, or maintaining any Public Roads, by reafon of their faid Offices or Employments, or any Salary arifing thereby.

• XXXV. And Whereas the Rents and Revenues belonging to the Refidentiaries of the Cathedral Churches in England and Wales

< are

are chargeable to the Land Tax granted and made perpetual as aforefaid, and in fome cafes the Overplus of the faid Rents and • Revenues above fuch Tax, Repairs and other Charges, is to go in 'Shares for the Maintenance of the faid Refidentiaries, which Shares ' are diminished by the faid Land Tax ;' It is hereby provided and enacted, That in fuch cafes the faid Refidentiaries fhall not by this Act, or any of the Claufes therein contained, be further chargeable as enjoying Offices of Profit out of the faid Rents and Revenues, any Thing herein contained to the contrary notwithstanding.

XXXVI. Provided always, and be it further enacted, That nothing in this Act contained fhall extend, or be conftrued to extend, to charge or to authorize the deducting from or affeffing any Perfon under any of the Provifions of this Act, upon any Annuity, Penfion or Stipend, paid to fuch Perfon on account of his having been or acted as a Minifter or Refident at any Foreign Court.

Penfions to Per

fons who have acted as Mini

fters or Refidents at Foreign Courts not liable.

XXXVII. Provided always, and be it further enacted, That Duties not to be nothing herein contained in relation to the faid feveral Sums of charged on PenMoney charged as last aforefaid on Penfions in refpect of Public fions, &c. fpeciOffices or Employments of Profit, or Annuities, Penfions, Stipends ally exempted. or other Annual Payments before defcribed, fhall extend or be conftrued to extend to charge or to authorize the deducting from or affeffing any Perfon in any cafe in which the Salary, Wages, Fees, Perquifites or Gratuities payable in refpect of fuch Office or Employment of Profit, or in which the Annuity, Penfion, Stipend or other Annual Payment fhall have been fpecially exempted from the Payment of any Aids or Taxes by any Act of Parliament, or in any cafe in which any Salary, Wages or Stipend of any Office or Employment, or any other Annual Payment which fhall be payable to fuch Perfon in refpect of fuch Office or Employment, or of his having held any fuch Office or Employment, fhall by any Order of His Majefty in Council, or by any Warrant under His Majesty's Royal Sign Manual, or by any Order of the Commiffioners of the Treafury, have been directed to be paid Nett or without Deduction, or in any cafe in which the Sums affeffed on any fuch Salary, Wages, Stipend or Annual Payment fhall, by like Order of the Commiffioners of the Treafury, have been directed to be repaid or reimbursed to the Perfon affeffed out of any Part of the Public Revenue of Great Britain: Provided always, that the Authority. for the Payment Nett or without Deduction of the Salary, Wages, Stipend or Annual Payment, or the Repayment of the Duty affeffed on the Salary, Wages, Stipend or Annual Payment aforefaid, fhall be refpectively certified by fome principal Officer in the Department to which fuch Officer or Employment belongs, to be fo paid Nett or without Deduction, or to be repaid out of the faid Revenue.

XXXVIII. Provided always, and be it further enacted, That no Receipt not Stamp Duty fhall be charged or chargeable for any Receipts given chargeable with by any Receiver General of the Land Tax to any Collector for Stamp Duty. Payment of Money made by virtue of this A&t, any Statute to the contrary thereof notwithstanding.

• XXXIX. And Whereas by the faid Act paffed in the Thirty The Duties on eighth Year of the Reign of His prefent Majefty, intituled An Sugar, Malt and Aa for making perpetual, fubject to Redemption and Purchafe in the further con• manner therein stated, the feveral Sums of Money now charged in tinued. • Great Britain, as a Land Tax for One Year, from the Twenty fifth 38 G. 3. c. 60. • Day

C 2

39 G. 3. c. 5.

38 G. 3. c.60.

39 G. 3. c. 3.

Day of March One thousand seven hundred and ninety eight, it was enacted, that the feveral Duties imposed on Sugar by Three Acts of the Twenty feventh, Thirty fourth, and Thirty feventh Years of the Reign of His prefent Majefty, on Malt, by an A&t made in the Twenty feventh Year of the Reign of His prefent Majefty, and the Duties of Excife on Tobacco and Snuff, by an Act made in the Twenty ninth Year of the Reign of His prefent Majefty, 'fhould continue in force until the Twenty fifth Day of March • One thousand feven hundred and ninety nine and no longer, but 'fhould from thenceforth ceafe and determine, unless the fame 'fhould be specially continued by Parliament, which faid several Duties were by an Act made and paffed in the Thirty ninth Year of the Reign of His prefent Majefty, intituled An Ad for continuing and granting to His Majefty a Duty on Penfions, Offices and Perfonal Eftates, in England, Wales and the Town of Berwick upon Tweed, and certain Duties on Sugar, Malt, Tobacco and Snuff, for the Service of the Year One thousand feven hundred and ninety nine, further continued until the Twenty fifth Day of • March One thoufand eight hundred, and which, by several sub• fequent Acts, were further continued until the Twenty fifth Day of March One thousand eight hundred and eleven: [And Whereas by the faid Act paffed in the Thirty eighth Year of the Reign of • His prefent Majesty, intituled An A& for making perpetual, subjec to Redemption and Purchafe in the manner therein tated, the feveral Sums of Money now charged in Great Britain, as a Land Tax for One Year, from the Twenty fifth Day of March One thousand feven • hundred and ninety eight, it was enacted, that the feveral Duties • imposed on Sugar by Three Acts of the Twenty feventh, Thirty fourth, and Thirty feventh Years of the Reign of His prefent Majefty, on Malt, by an Act made in the Twenty feventh Year of the Reign of His prefent Majefty, and the Duties of Excife on Tobacco and Snuff, by an Act made in the Twenty ninth Year of the Reign of His prefent Majefty, should continue in force until the Twenty fifth Day of March One thousand seven hundred and · ninety nine and no longer, but should from thenceforth cease and determine, unlefs the fame fhould be fpecially continued by Parliament, which said several Duties were by an Act made and paffed in the Thirty ninth Year of the Reign of His prefent Majefty, intituled An Act for continuing and granting to His Majefly a Duty on Penfions, Offices and Perfonal Eftates, in England, Wales and the Town of Berwick upon Tweed, and certain Duties on Sugar, Malt, Tobacco and Snuff, for the Service of the Year One thousand feven hundred and ninety nine, further continued until the Twenty fifth Day of March One thoufand eight hundred, and which, by feveral fubfequent Acts, were further continued until the Twenty fifth Day of March One thousand eight hundred and eleven:] (a) And Whereas by an A&t paffed in the Forty • ninth Year of the Reign of His prefent Majefty, intituled An Aa for repealing the feveral Duties of Customs chargeable in Great Britain, and for granting other Duties in lieu thereof; and by one other Act made in the Fifty fourth Year of the Reign of His • prefent Majefty, intituled An Aa to repeal the Duties of Cuftams (a) [The Part of this Section in Brackets appears to be a Repetition of the former Part, but it is fo on the Roll.]

payable

payable on Goods, Wares and Merchandize, imported into Great Britain, from any Port or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies; and to grant other Duties in lieu thereof; and to establish further Regulations for the better Security of the Revenue on Goods fo imported; and to alter the Periods for making up and prefenting certain Accounts of the faid Company to Parliament; to continue in force until the Tenth Day of April One thoufand eight hundred and nineteen; the faid feveral Duties on Sugar imported from the Eaft Indies were repealed, and other Duties granted on Sugar fo imported in lieu thereof: And Whereas by another Act paffed in the Forty third Year of the Reign of His prefent Majefty, 'intituled An Ad to repeal the Duties of Excife payable in Great Britain, and to grant other Duties in lieu thereof, certain of the faid Duties on Licences to be taken out by Dealers in Tobacco and Snuff, and certain Duties on Tobacco were repealed, and other • Duties granted in lieu thereof: And Whereas the faid Duties on Sugar, and the faid Duties on Malt, Tobacco, and Snuff, together 'with the faid Duties relating to Licences and Tobacco, were further continued until the Twenty fifth Day of March One thoufand eight hundred and fixteen; Be it further enacted, That the faid feveral Duties on Sugar, Malt, Tobacco and Snuff, and the faid Acts granting and continuing the fame, and all the Provifions thereof, fhall be and the fame are hereby feverally and respectively further continued from and after the Expiration of the Time limited as aforefaid, until the Twenty fifth Day of March One thousand eight hundred and feventeen, and all the Monies arifing thereby, which fhall be paid into the Receipt of the Exchequer, fhall be entered feparate and diftinct from all other Monies paid and payable to His Majefty.

other Payments.

Directing a Sum to be raised by

Commiflioners of the Treasury.

XL. And be it further enacted, That there fhall be provided and Monies paid into kept in the Office of the Auditor of the Receipt of His Majefty's the Exchequer Exchequer One Book of Regifter, in which all the Money that under this Act fhall be paid into the Exchequer for the faid Rates and Duties fhall be entered hereby granted on Sugar, Malt, Tobacco and Snuff; and alfo the feparate from Rates and Affeffments hereby granted on Perfonal Eftates, and on Offices and Employments of Profit, Penfions, Annuities and Stipends, herein before mentioned, fhall be entered and registered apart and diftinct from all other Monies paid and payable to His Majefty. XLI. And be it further enacted, That it fhall be lawful for the Commiffioners of His Majefty's Treafury, at any time or times, to caufe or direct any Number of Exchequer Bills to be made out at the Receipt of the Exchequer for any Sum or Sums of Money not exceeding in the whole the Sum of Three Millions, in the fame or like Manner, Form and Order, and according to the fame or like Rules and Directions as are directed and prefcribed in and by an Act made in the Forty eighth Year of the Reign of His prefent Majefty, intituled An Ad for regulating the issuing and paying off of Exchequer Bills. XLII. And be it further enacted, That all and every the Claufes, Claufes, &c. in Provifoes, Powers, Privileges, Advantages, Penalties, Forfeitures 48 G. 3. c. I. and Difabilities, contained in the faid recited Act, made in the Forty eighth Year of the Reign of His prefent Majefty, intituled An Ad for regulating the iffuing and paying off of Exchequer Bills, fhall be

C 3

applied

hall apply to

this Act.

Exchequer Bills to bear Intereft.

Bank of Eng

to advance a

certain Sum on the Credit of

this Act.

applied and extended to the Exchequer Bills to be made in pursuance of this Act, as fully and effectually, to all Intents and Purposes, as if the faid feveral Claufes or Provifoes had been particularly repeated and re-enacted in the body of this Act.

XLIII. And be it further enacted, That the Exchequer Bills to be made out in pursuance of this Act shall and may bear an Interest not exceeding the Rate of Four Pounds per Centum per Annum upon or in respect of the whole of the Monies respectively contained therein.

XLIV. And be it declared and further enacted, That it fhall be Jand authorized lawful for the Governor and Company of the Bank of England to advance or lend to His Majefty, at the Receipt of the Exchequer, upon the Credit of the Exchequer Bills authorized by this Act, any Sum or Sums of Money, not exceeding in the whole the Sum of Three Millions, any Thing in an Act made in the Fifth and Sixth Years of the Reign of King William and Queen Mary, intituled An Act for granting to their Majefties feveral Rates and Duties upon Tonnage of Ships and Veffels, and upon Beer, Ale and other Liquors; and for fecuring certain Recompences and Advantages in the faid A& mentioned, to fuch Perfons as ball voluntarily advance the Sum of One million five hundred thousand Pounds towards carrying on the War againft France, or in any fubfequent Act to the contrary thereof in anywife notwithstanding.

Bills fhall be

placed as Cafh in the Exchequer ;

and fhall be iffuable thereout in common with other Monies.

Exchequer Bills to be charged upon the Rates

and Duties granted by this A&t.

XLV. And it is hereby enacted, That the faid Commiffioners of the Treasury fhall, and they are hereby refpectively authorized and empowered to caufe fuch Bills as fhall be prepared by virtue of this Act, to be placed as so much Cash in the respective Offices of the Tellers of the faid Receipt of Exchequer, each and every of which Teller fhall be feverally charged with a Proportion of the faid Bills which fhall be fo placed in his Office respectively; any Law or Ufage to the contrary notwithstanding.

XLVI. And it is hereby also enacted and declared, That the faid Exchequer Bills in the Hands of the faid Tellers fhall be locked up, and fecured as Cafh, according to the Courfe of the Exchequer, and fhall be taken and efteemed as fo much in Part of the Remains, in Real Money, wherewith each of the faid Tellers fhall from time to time ftand charged in common with other the Monies in the faid Exchequer, any Law or Ufage to the contrary notwithstanding; and that it fhall be lawful for the faid Commiffioners of the Treasury to iffue and apply the fame from time to time to fuch Services as fhall then have been voted by the Commons of the United Kingdom of Great Britain and Ireland in this prefent Seffion of Parliament.

XLVII. Provided always, and be it further enacted, That the Exchequer Bills to be made forth by virtue of this Act, together with the Intereft that may become due thereon, and the Charges of exchanging and circulating the fame, shall be and the fame are hereby made chargeable and charged upon the Rates, Duties and Affeffments, granted by this Act; and it fhall be lawful for the Commiffioners of the Treafury, and they are hereby authorized, from time to time, to direct to be iffued to the faid Paymasters by way of Impreft, and upon Account, fuch Sums of Money, and at fuch Periods as the faid Commiffioners fhall think neceffary, for or towards paying off and difcharging the Exchequer Bills which fhall have been made forth by virtue of this Act, or any of them, and for and towards

15