21 Geo.2.c.10. no longer and whereas it is necessary for the publick fafety, that the the An act for granting an aid to his Majefty by a land tax to be raised in Great Britain, for the service of the year one thousand seven hundred and forty seven. Exp. At 4s. in the pound. CAP. III. An alt for repealing the feveral rates and duties upon boufes, windows, and lights; and for granting to his Majesty other rates and duties upon houses, windows, or lights; and for raifing the fum of four millions four hundred thousand pounds by annuities, to be charged on the faid rates or duties. WHEREAS by an act of parliament made and passed in the feventh and eighth years of the reign of his late majefly King | 2, William the Third, of glorious memory, intituled, An act for granting to his Majefty feveral rates or duties upon houses, for making good the deficiency of the clipped money; it was amongst other things enacted, That for and during the term of feven years, to commence and be accounted from the twenty fifth day of March, in the year of our Lord one thousand fix hundred and ninety fix, and no longer, there should be charged, levied, and paid unto his faid late Majefty, his heirs and fucceffors, for and upon every dwelling-house inhabited, which then was, or that hereafter should be erected within the kingdom of England, dominion of Wales, or town of Berwick upon Tweed, the annual or yearly fums therein mentioned; that is to fay, For every fuch dwelling-houfe inhabited, then erected, or which fhould thereafter be erected, within the faid kingdom of England, dominion of Wales, or town of Berwick upon Tweed, the yearly fum of two fhillings. And for every fuch dwelling-house inhabited, having ten windows, or more, and under the number of twenty, the fum of four fillings yearly, over and above the faid yearly fum of two fhillings. And for every fuch dwelling-house inhabited, having twenty windows, or more, the yearly fum of eight fhillings, over and above the faid yearly fum of two fillings. Which faid fums of money were, by the faid act, directed to be charged upon, and paid by the inhabitants or occupiers of fuch dwelling-houses, and not the landlords who lett or demifed the fame, and were to be raifed, levied, collected, anfwered, and paid unto his Majefty, at fuch times, and in fuch manner and form, and by fuch ways and means, C. 20. and under fuch penalties and forfeitures, and applied to fuch uses and purposes, as are mentioned and prescribed in the faid act: and whereas by one other act paffed in the eighth and ninth years of the reign of his faid late Majefty, (intituled, An act for making good the 8&9 W. 3. deficiencies of several funds therein mentioned, and for enlarging the capital stock of the bank of England, and for raising the publick credit) the faid rates and duties granted by the before recited act, were continued until the first day of Auguft, one thousand feven hundred and fix; and by one other act paffed in the first year of the reign of her late majesty Queen Anne, (intituled, An act for mak-1 Annæ, ft. 1. ing good deficiencies, and for preferving the publick credit) c. 13. the Jaid rates and duties upon houses, granted and continued by the two acts of parliament before recited, were further continued until the first day of Auguft, one thousand seven hundred and ten; and by one other act made and paffed in the fifth year of the reign of her 8 Anne, c. faid late majesty Queen Anne, (intituled, An act for continuing 5 Annæ, c. 13. the duties upon houses, to fecure a yearly fund for circulating exchequer bills, whereby a fum not exceeding fifteen hundred thousand pounds is intended to be raised for carrying on the war, and other her Majesty's occafions) the faid rates and duties upon boufes, granted and continued by the feveral acts before recited, were made perpetual for the ufes and purposes therein mentioned, fubject to redemption by parliament, and divers provifions and directions are contained in the feveral before recited acts, for raifing, levying, collecting, and paying the faid rates and duties, and for applying the fame to the ufes and purposes specified in the faid acts: and whereas by an act palled in the eighth year of the reign of her faid late majefty Queen Anne, (intituled, An act for continuing part of the duties upon coals, culm, and cinders, and granting new duties upon houfes having twenty windows or more, to raise the fum of fifteen hundred thousand pounds, by way of a lottery, for the service of the year one thousand feven hundred and ten) it was, amongst other things enacted, That for and during the term of thirty two years, to be accounted from the twenty ninth day of September, one thousand feven hundred and ten, there should be charged, raifed, collected, levied, and paid unto her Majefty, her heirs and fucceffors, for and upon every dwelling-house inhabited, that then was, or thereafter should be erected or built within the kingdom of Great Britain, having twenty windows, or more, and under thirty windows, the yearly fum of ten fillings; and for every fuch dwelling-houfe having thirty windows, or more, the yearly fum of twenty fhillings which faid new or additional duties, as to fuch houses as are in England, Wales, or the town of Berwick upon Tweed, were directed to be paid by the respective occupiers or inhabitants of fuch dwelling-houses, over and above the feveral duties amounting to ten fillings per annum, chargeable upon houfes there, by virtue of former acts of parliament in that behalf and by one other act made and paffed in the fifth year of the reign of his late majesty King George 5 Geo. 1. c.19. the Firft, of glorious memory, (intituled, An act for redeeming the fund appropriated for payment of the lottery tickets which were made forth for the fervice of the year one thousand feven hun B 2 dred Amended by 20 Geo. c. 42. dred and ten, by a voluntary subscription of the proprietors into the capital stock of the South Sea company; and for raising a sum of money to pay off fuch debts and incumbrances as are therein mentioned; and for appropriating the fupplies granted in this feffion of parliament; and to limit times for profecutions upon bonds for exporting cards and dice) the faid new or additional duties upon houfes were made perpetual, for the ufes and purposes therein mentioned, fubject to redemption by parliament; and divers provifions and directions are contained in the two laft recited acts, for the raifing, managing, collecting, and paying the faid additional duties, as in and by the faid acts, relation being thereunto bad, may more fully appear: and whereas the revenue arifing by the said several and refpective rates and duties upon houfes hath for fome years paft greatly decreafed, and the fame is fill likely to diminish; we your Majesty's moft dutiful and loyal fubjects, the commons of Great Britain, in parliament affembled, think it will be for the advantage of 21Geo. 2. c.10. the publick to repeal the prefent rates and duties upon houses, and in lieu thereof to grant unto your Majesty the several new rates and duties herein after mentioned, as well for fecuring a certain fund for payment of fuch incumbrances as are now charged upon the faid rates and duties upon houses, as to enable your Majesty to raise a certain fum of money towards the fupply for the service of the year one thousand seven hundred and forty seven; and therefore do moft humbly befeech your Majefty that it may be enacted, and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords spiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That from and after the twenty fifth day of March, which fhall be in the year of our Lord one thousand seven hundred and forty seven, all the rates and duties, and additional rates and duties upon houses, granted, continued, and made perpetual by the several acts of parliament herein before recited, fhall ceafe, determine, and be no longer paid or payable; and that then and from thenceforth all the powers and authorities given or granted by the said several acts, fo far as the fame relate to levying, fecuring, collecting, or recovering the faid rates and duties upon houfes, and all penalties and forfeitures relating thereto, fhall alfo cease, determine, Arrears, &c. and not be put in execution; fave only and except in all cafes recoverable. relating to the recovering any arrears, which may at that time remain unpaid, of the faid rates and duties upon houses, or to any penalties or forfeitures in refpect thereof which shall have arifen or grown due and payable to his Majesty, or may have been incurred, upon or at any time before the faid twenty fifth day of March, one thousand feven hundred and forty feven; any thing herein before contained to the contrary notwithstanding. The rates up. on houfes to ceafe from 25 March, 1747. The rates laid upon boufes by this act, II. And be it further enacted by the authority aforesaid, That from and after the faid twenty fifth day of March, one thoufand feven hundred and forty feven, there fhall be charged, raised, levied, and paid unto his Majefty, his heirs and fuccef fors, fors, the feveral rates and duties upon houses, windows, or lights, herein after mentioned; that is to fay, For and upon every dwelling-houfe inhabited, which now is, or hereafter shall be erected within that part of Great Britain called England, the yearly fum of two fhillings. And for every window or light, in every dwelling-house within and throughout the whole kingdom of Great Britain, which shall contain ten, eleven, twelve, thirteen, or fourteen windows or lights, the yearly sum of fix pence for every window or light. in fuch house. And for every window or light, in every dwelling-house as aforefaid, which fhall contain fifteen, fixteen, feventeen, eighteen, or nineteen windows or lights, the yearly fum of nine pence for each window or light in fuch house. And for every window or light, in every such dwelling-house as aforesaid, which shall contain twenty windows or lights, and upwards, the yearly fum of one fhilling for each window or light in fuch house as aforefaid. III. Provided nevertheless, and it is the true intent and mean- to be paid ing of this act, that the said several and respective yearly fums over and above the duty before charged upon every window or light, contained in every of 25. on dwelling-house in England as aforefaid, shall be paid over and houses. above the faid duty of two fhillings upon houses before mentioned; which faid feveral rates and duties by this act granted as aforefaid, fhall be appropriated to the several uses and purposes herein after mentioned, fubject nevertheless to the provifo or condition of redemption herein after contained in that behalf, IV. And be it further enacted by the authority aforefaid, Rates to be That the faid rates and duties by this act granted as aforefaid, paid quartershall be paid quarterly, at the four moft ufual feafts or days of Y payment in the year; that is to fay, the feafts of the nativity of Saint John the Baptift, Saint Michael the Archangel, the birth of our Lord Chrift, the annunciation of the bleffed virgin Mary, by even and equal portions; the first payment thereupon to be made at the feaft of the nativity of Saint John the Baptist, which fhall be in the year of our Lord one thousand seven hundred and forty seven. V. And be it further enacted by the authority aforefaid, That Charged only the rates and duties by this act granted as aforefaid, fhall be upon the techarged only upon the inhabitants or occupiers for the time be- nant. ing of the refpective dwelling-houses, in which fuch windows or lights are contained, his, her, or their executors or adminiftrators refpectively, and not on the landlord who lett or demised the fame, except in fuch cafe as is in this act hereafter mentioned. ers of the land. VI. And be it further enacted by the authority aforefaid, CommiffionThat for the better execution of this act, and for the ordering, tax to be com❤ raifing, collecting, levying, and paying of the feveral fums of miffioners for money hereby granted, all and every the perfons named or ap- this act. B 3 pointed, Time and place of commiffioners meeting. pointed to be commiffioners for putting in execution an act of this prefent feffion of parliament (intituled, An act for granting an aid to his Majefty by a land tax, to be raised in Great Britain, for the fervice of the year one thousand feven hundred and forty seven) or by any other act or acts of parliament thereby referred unto, or who thall hereafter be named or appointed commiffioners for putting in execution any future act or acts of parliament for granting an aid to his Majefty, his heirs or fucceffors, by a land tax in Great Britain, fhall be commiffioners for putting in execution this present act, and the powers therein contained, in all and every the respective counties, fhires, ftewartries, ridings, cities, boroughs, cinque-ports, towns, and place respectively, within Great Britain as aforefaid; which faid commiffioners, in order to the speedy execution of this act, fhall, in their respective counties, hires, ftewartries, ridings, cities, boroughs, cinqueports, towns, and places for which they are appointed commiffioners refpectively, meet together at the most usual or common place of meeting, within fuch of the faid counties, fhires, stewartries, cities, boroughs, cinque-ports, towns, and places refpectively, on or before the eighteenth, day of April, one thoufand seven hundred and forty feven; and in like manner to meet yearly, and every year, at fuch day or time as fhall be appointed for the first general meeting of the commiffioners, to be appointed by any future act or acts of parliament for granting an aid to his Majefty by a land tax, or on fuch other day as the faid commiffioners fhall think proper to appoint before the thirtieth day of April yearly; and the faid commiffioners, or so many of them as fhall be prefent at the first general meeting, or the major part of them, may, by their confents and agreements, divide, as well themselves as other the commissioners not then present for the execution of this act, in hundreds, lathes, wapentakes, rapes, wards, towns, and other places within their limits, privileged or not privileged, in fuch manner as to them shall seem meet; and iffue pre- and fhall direct their feveral or joint precept or precepts to fuch cepts to affeff- inhabitants, and fuch number of them as they in their difcreors, &c. tion fhall think moft convenient to be prefentors and affeffors, requiring them to appear before the faid commiffioners, at such time and place as they fhall appoint, not exceeding ten days; and at fuch their appearances, the faid commiffions, or fo many of them as fhall meet, fhall openly read, or cause to be read unto them, the feveral rates and duties in this act mentioned, and openly declare the effect of their charge unto them, and how and in what manner they ought and should make their certificates and affeffments according to the feveral rates aforefaid; and fhall then and there prefix another day for the faid perfons to appear before the faid commiffioners, and bring in their cerbringing certificates in writing under their hands, to be verified upon their oaths, and not otherwife, of every dwelling-houfe inhabited and charged by this act, within the limits of thofe places for which they are to act, and of the number of windows or lights in each houfe, together with the names and firnames of the feveral Commiffion ers to divide themselves, Day to be pre fixed for tificates, &e. |