X. And it is further enacted and declared by the authority a forefaid, That the moneys received by the fubcollectors within the respective divifions or hundreds, fhall from time to time be duly paid to the head collector, whose receipt fhall be a fufficient discharge unto every such subcollector; which fubcollector for gathering the faid particular fums, fhall retain in his hands for every twenty fhillings by him fo paid, three pence, as a reward for his pains and service; and the head collector shall accordingly pay over the said moneys unto the receiver general of each county, city or place refpectively, in manner aforefaid; which head collector or collectors fhall be nominated and appointed by the receivers general of the refpective counties; which faid receivers general fhall be answerable for all fuch fums of money as fhall be by him or them collected or received; and that no fubcollector fhall be enforced to travel above the space of ten miles for the payment of the faid moneys that shall be by him collected or received; and the faid receiver general's acquittance fhall be a fufficient discharge unto every fuch head collector, who shall retain in his hands for every twenty fhillings fo by him paid one peny, as a reward for his pains and fervice; and the receiver general fhall pay the whole fums by him received, unto the receipt of their Majefties exchequer, in fuch manner, and at or before fuch days and times as are herein before limited, and fhall have an allowance of two pence in the pound for all moneys which shall be by him paid into the receipt of the exchequer, upon or before the time prefixed in this act. And for the careful writing and tranfcribing the said warrants, eftreats and duplicates in due time, it is further enacted, That the commiffioners clerks, who fhall respectively perform the fame, fhall by warrant under two or more of the commiffioners hands, have and receive from the refpective head collectors, one peny in the pound of all fuch moneys as he or they thall have received by virtue of fuch warrants and eftreats, who are hereby appointed and allowed to pay the fame accordingly; and if any perfon fhall neglect or retufe to pay the feveral rates and affeffiments wherewith he is charged by this act, for or in refpect of his goods, chattels, perfonal eftate, offices or employments, and which he ought to pay, if the pound rate, or any payment thereof, so as aforefaid charged upon any manors, ineffuages, lands, tenements, hereditaments and premiffes fhall be neglected or refufed to be paid, then upon demand made by the officer or collector of the place, according to the precept or eftreat to him delivered by the faid commiffioners, it fhall and may be lawful to and for fuch officer or collector, and they are hereby required for non-payment thereof, to diftrain the perfon or perfons so refufing or neglecting to pay, by his or their goods or chattels, or to diftrain in and upon the meffuages, lands and tenements fo charged; and the goods and chattels then and there found, and the distress so taken, to keep by the fpace of four days at the cofts and charges of the owner thereof; and if the said owner do not pay the fum of money due by this act, within the faid .. VOL. IX.

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four days, then the faid distress to be apprized by two or three of the inhabitants where the faid distress is taken, and there to be fold by the said officer or collector, for the payment of the faid money, and the overplus coming by the faid fale (if any be) over and above the charges of taking and keeping the diftrefs, to be immediately restored to the owner thereof: and moreover, it fhall be lawful to break open in the day-time any house, and upon warrant under the hands and feals of any two or more of the faid commiffioners, any cheft, trunk or box, or other things where goods are, and call to their affiftance the constables, tythingmen, or headboroughs within the counties, towns or places where any refusal, neglect or refiftance fhall be made; which faid officers are hereby required to be aiding and affisting in the premiffes.

XI. And be it further enacted by the authority aforefaid, That where any perfon or perfons, chargeable with any rates or affeffments by this act impofed, fhall be under the age of one and twenty years, there, and in every fuch case the parents, guardians, or tutors of fuch infants refpectively, upon default of payment by fuch infants, fhall be, and are hereby made liable to and chargeable with the payments which fuch infants ought to have made; and if fuch parents, or guardians, or tutors, fhall neglect or refufe to pay as aforefaid, it fhall and may be lawful to proceed against them in like manner, as against other perfon or perfons making default of payment, as herein before appointed and all parents, guardians, or tutors, making payment as aforefaid, fhall be allowed all and every the fums fo paid for fuch infants upon his and their accompt: and the several and refpective tenants of all and every the messuages, manors, lands, tenements, hereditaments and premiffes, which by virtue of this act shall be charged with any pound rate, as aforefaid, are hereby required and authorized to pay fuch fum and fums of money, as fhall be rated upon fuch meffuages, lands, tenements, hereditaments and premiffes, and to deduct out of the rents fo much of the faid rates as in refpect of the said rents payable for fuch meffuages, lands, tenements, hereditaments, or premiffes the landlord thould and ought to bear; and all landlords, both mediate and immediate, according to their refpective interefts, are hereby required to allow fuch deductions and payments upon receipt of the refidue of the rents; and every tenant paying the faid affeffinent of the pound rate, fhall be, and is hereby acquitted and discharged for fo much money as the faid affeffment fhall amount unto, as if the fame had been actually paid unto fuch perfon or persons unto whom his rent fhould have been due and payable.

XII. And be it further enacted, That every perfon rated or affeffed for his office or employment, fhall be rated, and pay for his faid office and employment in the county, city or place where fuch office or employment is executed; and every person who is or shall be rated for, or in refpect of any personal estate to him any way belonging, fhall be rated, and the fum or fums on him

or

or her fet, fhall be levied at fuch places where he or the with his or her family shall be refident at the time of the execution of this act; and all perfons not being housholders, nor having a certain place of refidence, fhall be taxed at the place where they are refident, at the time of the execution of this act; and if any perfon who ought to be taxed by virtue of this act, fhall at the time of his affeffment, for or in refpect of his ready moneys, or perfonal estate, be out of the realm, such person thall be rated therefore in fuch county, city or place where he was laft abiding within the realm; and every person who shall be rated or affeffed for or in respect of any messuages, manors, lands, tenements, hereditaments, or other the premiffes, according to the pound rate of twelve pence in every twenty fhillings yearly, as aforefaid, fhall be rated and affeffed in the place where fuch meffuages, manors, lands, tenements, hereditaments and premiffes refpec tively do lie, and not elsewhere.

XIII. Provided always, That if any person or persons having several mansion houfes or places of refidence, fhall be doubly charged by virtue of this act, for or in respect of his or their perfonal eftate, then upon certificate made by two or more of the commiffioners for the county, city or place (which certificate the faid commiffioners are required to give without delay, fee or reward) of his or their laft perfonal refidence, under their hands and feals, of the fum or fums charged upon him or them, and in what capacity or refpect he or they were fo charged; and upon oath made of fuch certificate before the commiflioners to whom fuch certificate shall be tendred (which oath the faid commiffioners are hereby authorised to administer) then the perfon and perfons fo doubly charged shall, for fo much as shall be fo certified, be discharged in every other county, city or place. And if any person that ought to be taxed by virtue of this act, for or in respect of his perfonal estate, shall by changing his place of refidence, or by any other fraud or covin efcape from the taxation, and not be taxed, and the fame be proved before the commiffioners or any two of them, or before any two justices of the peace, of the county where fuch perfon dwelleth or refideth, at any time within fix months next enfuing, after fuch tax made, every person that fhall fo escape from the taxation and payment, fhall be charged upon proof thereof, at the double value of fo much as he should or ought to have been taxed at by this act; the said double value upon certificate thereof made into the exchequer by the commiflioners or justices before whom fuch proof fhall be made, to be levied of the goods, lands and tenements of such persons towards the fupply aforefaid.

XIV. And be it further enacted by the authority aforesaid, That the commiffioners that fhall be within any county, city or place within their respective limits, or the major part of them, Thall rate, tax and affefs every other commiffioner joyned with them, for and in refpect of the goods, chattels, and perfonal eftate whereof fuch commiffioner fhall be poffeffed; and alfo for. and in refpect of the offices and employments of profit, which at the

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the time of fuch taxation shall be held and enjoyed by fuch commiffioner, so as the refidence and ufual dwelling-place of fuch commiffioner fo to be taxed, be within the division of such commiffioners by whom he is taxed, and fo as the office or employment held and enjoyed by fuch commiffioner fo to be taxed, be likewise to be exercised within the division or limits of fuch commiffioners, by whom he is to be taxed; and the commiffioners within their divifion fhall also affefs every affeffor within their divifion, who shall be poffeffed of any goods and chattels, or other perfonal estate, for which by this act he ought to be rated and affeffed; and as well all fums upon every the faid commiffioners and affeffors, as the affeffments made and fet by the affeffors aforefaid, fhall be written, eftreated, levied and gathered as it fhould and ought to have been if the faid commiffioners had not been named commiffioners.

XV. And be it further enacted and ordained by the authority aforefaid, That all and every perfon and perfons having any fhare or shares, or intereft in the fresh stream of running-water brought to the north parts of London, commonly called the New River; or in the Thames water-works; or in the Hyde-Park or Marybone waters, or any rents or profits arifing thereby; and all perfon and perfons having any share or interest in the stock or ftocks for printing of books in or belonging to the house commonly called the King's printing-house, thall pay for the fame the fum of one fhilling for every twenty fhillings of the clear yearly value thereof; and that all companies of merchants in London charged by this act, fhall be affeffed by the commiffioners to be nominated and appointed for the faid city, or any three of them, for their respective joynt stock and stocks; and all and every person and persons having any share or thares, or intereft in the New River water brought to the north parts of London, or in the Thames water-works, or the Hyde-Park, or Marybone waters, or any rents or profits arifing thereby charged by this act; and alfo the faid ftock and shares for printing, as aforefaid, shall be affeffed for the fame in like manner by the faid commiffioners or any three of them, after the rates herein contained; and the fame fhall be paid to fuch perfon or perfons, as the said commiffioners fhall appoint, by the governors and treasurers of the faid refpective companies, and by the treasurers of the faid river-water and water-works, and ftock for printing, and be deducted at and out of their next dividends.

XVI. Provided always, and it is hereby declared, That the feveral rates and taxes, to which the lords and peers of this realm, fhall be liable by virtue of this act, for or in respect of their personal eftates and offices, fhall be received by a collector, to be nominated by the peers; which faid collector fhall caufe the fame to be paid into their Majefties receipt of exchequer at Westminster, upon or before the first day of December, in the year of our Lord one thousand fix hundred eighty nine, or within thirty days after.

XVII, Pro

XVII. Provided alfo, That this act fhall not extend to the inhabitants of Scotland, Ireland, Jersey or Guernsey, for or concerning any such personal eftate aforefaid, which they, or any to their use, have within the places aforefaid, or to any who having been inhabitants of Ireland, and have fled into this kingdom, fince the first day of November one thousand fix hundred eighty eight, for or concerning any perfonal estate which they, or any to their use have in this kingdom of England, or in the faid kingdom of Ireland; and if any perfon or perfons certified, affeffed or rated, for or in refpect of any real or perfonal estate, or for or in respect of any matter or thing, for which by this act he or they may be rated or charged, do find him or themselves agrieved with fuch affeffing or rating, and do within ten days after demand thereof made, complain to the commiffioners, the said commiffioners, or any two or more of them (whereof one of the commiffioners who figned or allowed his or their rate to be one) fhall and may within fourteen days after fuch complaint, particularly examine any person or perfons upon his or their oath (other than the party complaining :) touching the value of his or their real or perfonal eftate, and other the matters aforefaid, and upon due examination, or knowledge thereof, abate, defalk, increase or enlarge the faid affeffment; and the fame fo abated, increased or enlarged, fhall be certified or estreated by them into the exchequer in manner aforefaid; and to that end the faid commiffioners are hereby required, to meet together for the determining of fuch complaints and appeals accordingly.

XVIII. And it is further enacted by the authority aforesaid, That if any affeffor, collector, receiver, or other perfon appointed by the commiffioners, fhall wilfully neglect, or refuse to perform his duty in the due and speedy execution of this act, the faid refpective commiffioners, or any three or more of them, may and fhall, by virtue of this act, impofe on fuch person and perfons, fo refufing or neglecting their duties, any fine not exceeding the fum of five pounds for any one offence, the fame to be levied and certified as aforefaid, into his Majesties court of exchequer, and charged upon the respective receiver general amongst the rest of the rates aforefaid; and the faid commiffioners, or any two or more of them, may or fhall from time to time call for, and require an accompt from the respective receiver general, of all the moneys received by him of the faid head collectors, and of the payment thereof into his Majefties receipt of exchequer, according to the direction of this act; and in cafe of any failure in the premiffes, the faid commiffioners, or any two or more of them, are hereby required to caufe the fame to be forthwith levied, and paid according to the true intent and meaning of this act; and in cafe of any controverfie arifing between the faid commiffioners, concerning any rates or affeffments to be laid by virtue of this act, the commiffioners that fhall be concerned therein fhall have no voice, but shall withdraw during the debate of fuch controverfie, until it be determined by the rest of the commiffioners; and all questions and

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