Appeals once heard, to be final.

XIII, And it is hereby declared, That all appeals once heard and determined by the faid commiffioners, or any three or more of them, or the major part of them then present, on the day or days by them appointed for hearing appeals as aforefaid, fhall be final, without any further appeal upon any pretence whatsoever.

No perfons to XIV. And be it further enacted by the authority aforesaid, be exempted. That no letters patents granted by the King's majefty, or any of his royal progenitors; or to be granted by his Majesty to any perfon or persons, cities, boroughs, or towns corporate within this realm, of any manner of liberties, privileges, or exemptions from fubfidies, tolls, taxes, affeffments, or aids, fhall be construed or taken to exempt any perfon or perfons, city, borough, or town corporate, or any the inhabitants of the fame, from the burden and charge of any fum or fums of money granted by this act, and all Non-obftantes, in fuch letters patents, made or to be made in bar of any act or acts of parliament for the fupply or affiftance of his Majefty, are hereby declared to be void and of none effect; any fuch letters patents, grants or charters, or any claufe of Non-obftante, or other matter or thing therein contained, or any law or ftatute to the contrary notwithstanding.

Parents, &c. of minors made liable, &c.

Collectors, on non-payment of monies,

XV. And be it further enacted by the authority aforesaid, 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, in every fuch cafe the parents, guardians, and tutors of fuch infants refpectively, upon default of payment by fuch infants, shall be, and are hereby made liable to, and charged with the payments which such infant ought to have made; and if fuch parents, guardians, or tutors fhall neglect or refuse to pay as aforefaid, it fhall and may be lawful to proceed against them, in like manner as against any other perfon or persons making default of payment, as herein before is mentioned; and all parents, guardians, and tutors making payment as aforefaid, fhall be allowed all and every the fums paid for fuch infants upon his or their accounts.

XVI. And be it further enacted and declared, That if any collector that shall, by virtue of this act, be appointed for the receipt of any fums of money thereby to be affeffed, fhall neglect or refufe to pay any fum or fums of money which shall be by him received as aforefaid, and to pay the fame as in and by this act is directed, and fhall detain in his or their hands any money received by them, or any of them, and not pay the fame at the commif- fuch time as by this act is directed, the commiffioners of each fioners to com-county, fhire, ftewartry, riding, city, or town refpectively, or three or more of them, in their respective divifions are hereany by authorized and impowered to imprison the perfon, and seize and secure the eftate, as well freehold as copyhold, and all other eftate, both real and perfonal of fuch collector to him belonging, or which shall defcend or come into the hands or poffeffion of his heirs, executors, or adminiftrators, wherefoever the fame can be difcovered and found; and the faid commiffioners who

mit the per

fon, and seize his estate.

shall so seize and secure the estate of any collector or collectors, Commiffionshall be, and are hereby impowered to appoint a time for a ge-time of geers to appoint neral meeting of the commiffioners for fuch county, thire, neral meeting, ftewartry, riding, city, town or place, and there to caufe pub- &c. lick notice to be given of the place where fuch meeting shall be appointed, ten days at least before fuch general meeting; and the commiffioners prefent at fuch general meeting, or the major part of them, in cafe the monies detained by any fuch collector or collectors be not paid or satisfied as it ought to be, according

to the directions of this act, fhall be, and are hereby impower- and to make ed and required to fell and difpose of all such eftates which fhall fale of the be for the cause aforefaid feized and fecured, or any part of them, eftates. to fatisfy and pay into the hands of the receiver general the fum that fhall be fo detained in the hand of fuch collector or collectors, their heirs, executors, or administrators respectively.

to appoint

XVII. And be it further enacted, That in all privileged and In privileged other places being extraparochial, and not within the conftable- places the commiffioners wicks or precincts of the refpective affeffors to be appointed by virtue of this act, the faid commiffioners, or any three or more affeffors, of them, fhall, and they are hereby required to nominate and appoint two fit perfons, living in or near the faid privileged or other places as aforefaid, to be affeffors for the faid places, and to make and return their said affeffments, in like manner as by

this act is appointed in any parish, tything, or place; and alfo and collectors. to appoint two or more collector or collectors, who are hereby required to collect and pay the fame, according to the rates appointed by this act, for collecting and paying all fums of money payable by this act.

XVIII. Provided alfo, That no perfon inhabiting in any city, None obliged borough, or town corporate, fhall be compelled to be an affeffor to collect, or collector of or for any part of the rates and affeffments here- &c. out of the by granted in any place or places out of the limits of the faid city, borough, or town corporate.

limits.

fors.

XIX. And be it further enacted by the authority aforesaid, CommiffionThat the commiffioners that fhall be within any county, fhire, ers to affefs stewartry, city, or place within the refpective limits, or the ma- commiffionjor part of them, fhall rate and affefs every other commiffioner ers and assesjoined with them for or in respect of the rates and duties hereby granted, fo as the refidence and ufual dwelling-place of fuch commiffioner fo to be affeffed, be within the divifion of fuch commiffioners by whom he is affeffed; and the commiffioners within their divifion fhall alfo affefs every affeffor, for all and fingular the premiffes for which by this act he ought to be rated and affeffed; and as well all fums affeffed upon every the faid commiffioners and affeffors, as affeffments made and fet by the affeffors aforefaid, thall be levied and gathered as the fame fhould and ought to have been, if such persons had not been named commiffioners.

XX. Provided alfo, and be it further enacted, That no stay No itay of of profecution, upon any command, warrant, motion, or order profecution. or direction by Non vult ulterius profequi, fhall be had, made, ad

mitted,

Commission

to do their duty.

ers to call for

general accounts;

voice in con

mitted, received, or allowed by any court whatsoever, in any fuit or proceeding, by action of debt, bill, plaint, or information, or otherwise, for the recovery of all or any the pains, penalties, or forfeitures upon any person or perfons by this act inflicted, or therein mentioned, for or in order to the conviction or difability of any person offending against this act.

XXI. And be it further enacted, That if any affeffor, colers to fine per- lector, or other perfon appointed by the faid commiffioners, fhall fons refufing wilfully neglect or refufe 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 thall, by virtue of this act, impofe on fuch perfon or perfons fo refufing or neglecting their duties, any fine not exceeding the fum of twenty pounds, nor less than five pounds for any one offence; the fame to be Commiffion levied and certified as aforefaid, and given in charge to the rethe receivers fpective receivers general amongst the rates aforefaid; and the faid commiffioners, or any three or more of them, may and fhall, from time to time call for, and require an account from the respective receivers genera', of all the monies received by them of the faid collectors, and of the payment thereof into his Majefty's exchequer, according to the directions of this act; and in cafe of and in cafe of a failure in the premiffes, the faid commiffioners, failure to levy, or any three or more of them, are hereby required to cause the fame to be forthwith levied and paid according to the true intent Commiffion- and meaning of this act; and in cafe of any controversy arifing ers concerned between the faid commiffioners concerning the said rates or afto have no feffments, the commiffioners that fhall be concerned therein troverfies, &c. fhall have no voice, but shall withdraw during the debate of fuch controverfy until it be determined by the reft of the commiffionComplaints to ers; and all queftions and differences that fhall arife, touching be determin- any of the faid rates and duties, thall be heard and finally determined by three or more of the commiffioners, upon complaint thereof to them made by any perfon or perfons thereby grieved, without further trouble or fuit in law; and the faid receiver general, his deputy or deputies, fhall give acquittances gratis to the faid collectors, for all monies by them received in pursuance of this act; which acquittances fhall be a full difCollectors to charge of the faid collectors refpectively; and the faid collectors give in a fche- fhall make and deliver to the faid receivers general, their deputy or deputies, a perfect schedule fairly written in parchment, under their hands and feals, figned and allowed by any three or more of the faid refpective commiffioners, containing the names, firnames, and places of abode of every perfon within their refpective collections, that fhall make default of payment of any of the fums that fhall be rated or affeffed on fuch person, for fuch rate or duty by virtue of this act, and the fum and fums charged on every fuch perfon; the fame to be by him returned into his Majesty's faid courts of exchequer in England, and Scotland respectively, whereupon every perfon fo making default of payment, may be charged by process of court, according to the courfe thereof in that behalf; and all and every the proper officers

ed by the commiffion

ers.

dule of ar. rears, &c.

to be returned

into the exchequer, &c.

respectively

respectively herein concerned, fhall, and they are hereby required to take care, from time to time, that fuch process be duly iffued and made effectual, fo that all fuch fums as shall be 著 in arrear and unpaid as aforefaid, may be speedily recovered and paid into his Majesty's exchequer.

XXII. Provided always, and be it enacted, That all con- Conftables,

ftables and headboroughs, tythingmen and other his Majesty's &c. to assist.

officers, thall, and are hereby required and enjoined to be refpectively aiding and affifting in the execution of this act, and to obey and execute fuch precepts or warrants as shall be to them directed in that behalf, by the refpective commiffioners hereby appointed, or any three or more of them.

XXIII. And be it further enacted by the authority aforefaid, Collector to That all monies due and payable by this act, fhall be paid by pay to the rethe particular collectors of the refpective counties, fhires, ftew-ceiver general, &c. artries, cities, boroughs, towns, parishes, and places who fhall collect the fame, unto fuch receiver general, to be appointed as aforefaid to receive the fame, or the deputy or deputies of fuch receiver general, to be appointed under his hand and seal, whereof notice fhall be given by the receiver general unto the commiffioners, or any three or more of them, within their refpective divifions, within twenty days after their first general meeting, and fo, from time to time, within twenty days after every death or removal of any deputy, if any fuch fhall happen; and the receipt of fuch receiver general, his deputy or deputies, or any of them, shall be a sufficient discharge unto every such collector.

XXIV. And be it further enacted, That the particular col- Collectors not lectors, for payment of any fums by them received, unto fuch to go above 10 receiver general, or his deputy, fhall not be obliged to travel miles to make above ten miles from the place of their habitations.

payment.

XXV. And for the better preventing fuch unjust vexations, as might be occafioned by such persons as fhall be appointed receivers general of any of the fums of money granted by this act, and to the intent the receivers general may return a true account into his Majefty's faid courts of exchequer in England and Scotland refpectively, of fuch fums of money as fhall be received by them and every of them, their and every of their deputy and deputies; be it further enacted by the authority aforesaid, That if any fuch receiver general shall return or certify unto the Receivers gefaid courts, any fum or fums of money to be in arrear or unpaid, neral setting after the fame have been received either by fuch receiver general, perfons infu or his deputy or deputies, or any of them, or shall caufe any per, &c. perfon or perfons to be fet infuper in the faid courts, for any fum or fums of money that hath been fo received, that then every fuch receiver general fhall forfeit to every perfon and perfons that shall be molefted, vexed, or damaged, by reafon of fuch unjust certificate, return, or fetting infuper, double the damages to forfeit that shall be thereby occafioned; the faid damages to be recover- double daed by action of debt, bill, plaint, or information; in which no mages; effoin, protection, or wager of law shall be allowed, nor any

more

and to the

the fum.

more than one imparlance; and fhall also forfeit to his Majesty, King double his heirs and fucceffors, double the fum that shall be fo unjuftly certified or returned, or caufed to be fet infuper.

Receivers chargeable with the ar

rears of their accounts, &c.

Commiffion

ers exempted from the penalties of 25

Car. 2. c. 2.

Penalties how to be levied.

Houses exempted.

XXVI. And it is hereby provided, declared, and enacted by the authority aforefaid, That no receiver of any the rates and duties granted by this act, or any heirs, executors, or adminiftrators of fuch receiver, fhall, in any accounts of the monies wherewith fuch receiver fhall be chargeable (unless fuch account be declared and paffed in the exchequer, within two years at the fartheft after the end of the year for which fuch rates and duties fhall be payable) be allowed or admitted to fet infuper, or charge any county, divifion, or place, for any monies granted by this act, which shall be in arrear and unpaid, but that the fame fhall remain a debt upon every fuch receiver, to be anfwered by him and his fecurities, his and their heirs, executors, and administrators, lands, tenements, goods, and chattels refpectively; any thing herein contained to the contrary notwithstanding.

XXVII. And be it further enacted by the authority aforefaid, That no commiffioner or commiffioners, who shall be employed in the execution of this act, fhall be liable for or by reafon of fuch execution, to any of the penalties mentioned in an act made the five and twentieth year of King Charles the Second, for preventing of dangers which may happen from popish recufants.

XXVIII. Provided always, and be it enacted, That all penalties and forfeitures, to be incurred for any offences againft this act, for which there is no particular way of levying herein before prescribed or appointed, fhall be levied by warrant under the hands and feals of three or more of the refpective commiffioners of the divifion or place where any fuch offence was or shall be committed, by diftress and fale of the goods of the offender, rendering the overplus to the owner thereof after a deduction of reasonable charges for diftraining the fame.

XXIX. Provided always, and be it further enacted and declared, That such dwelling-houfes only where the occupier or occupiers thereof, by reafon of his, her, or their poverty only is or are exempted from the ufual taxes, payments, and contributions towards the church and poor, fhall be construed or understood to be excepted out of this act, or discharged of the rates and duties hereby granted, and that only in such cases where the dwelling-houfes fo occupied are cottages, not containing above nine windows or lights in the whole; any thing herein contained to the contrary notwithstanding.

Surveyors and XXX. And for the better afcertaining and collecting the faid infpectors to feveral rates and duties upon houses, be it enacted, That it fhall be appointed. and may be lawful to and for his Majefty, his heirs and fucceffors, or the faid commiffioners of the treafury, or any three or more of them now being, or the high treasurer, or any three or more of the commiffioners of the treasury for the time being, from time to time, to conftitute and appoint fuch perfon or per

fons