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missioners to

public purposes; or of persons holding under any grant from the crown. s. 72.

Power to the And if the statement made by the said commissioners, acting special comin the execution of this act by letters patent under the great receive affida- seal, by any bodies politic or corporate, or companies, or any vits made be-feofices or trustees for charitable or other public purposes, or fore justices of other persons selling under their authority, respecting intended the peace.

After what time

land tax remaining unredeemed, may be sold.

Acceptance of commissioners hot to vacate

sales, mortgages, or grants, or the value of the estates, shall not be satisfactory, it shall be lawful, for the commissioners to re quire such information to be given as they shall deem necessary and to receive any affidavits or depositions in writing, upen oath or affirmation made before any commissioners, or persons authorized to take affidavits in causes in any of the courts Westminster, or before any justice of the peace, respecting any matters relating to such intended sales, mortgages, or grant

S. 74.

Where the whole of the land tax shall not before or on 24th day of June, 1803, have been redeemed by the bodies litic or corporate, or companies, or other persons having benefit of preference, but any part thereof shall then rest chargeable, it shall be lawful for the commissioners acting in execution of this act, by virtue of his majesty's warrant a the royal sign manual, to contract with any others for the of the land tax so remaining unredeemed, or any parts there upon the terms and in the manner (therein after direc all such rules as are) herein prescribed with respect to the demption of land tax by persons having benefit of prefer shall be observed, with respect to sales of land tax by vir this act, in so far as such rules are applicable thereto. s.

And upon the registry of such contract, in manner dre by this act, the hereditaments, the land tax whereof shall purchased, shall be wholly exonerated from such land tax, the like periods as are herein directed in cases of redemp but the purchasers of such land tax, and their heirs,succes and assigns, shall, from such period of exoneration, be en to receive for their own use for ever, and shall by virtue act be deemed to be in the actual seisin and possession yearly rent or sum as a fee farm rent, equal in amount to jand tax so purchased,' free of all charges and dedic whatever, to be issuing out of the hereditaments where land tax so purchased was charged, on the same days: land tax was payable at the time of the purchase; and purchasers shall have priority of security on such heredita in respect of such annual rent over every other encumb and shall enjoy all such powers for the recovery thereof ther by action, suit, distress, or otherwise, as landlords.

The acceptance of any commission in pursuance of the shall not vacate the seat of any person in parliament, par seats in parlia- the election of any person be impeached or made void ; als ment nor te be acceptance of the office of a commissioner for the redem deemed a place or sale of land tax under the former acts or this act, shall of prout.

by reason of any allowance for executing the same, be deemed to be a place of profit, notwithstanding the appointment shall be by warrant under the sign manual, but the same shall be deemed to be a place under the authority of this act, and shall not impeach any claim or title which such commissioners may have to any other allowance whatever under his majesty.

s. 185.

tion.

All penalties to be sued for by the party aggrieved shall be Where penalsued for by action in any court of law in England, in which ties may be reaction the plaintiff shall be entitled to costs, and one moiety of covered by acall penalties other than to the party aggrieved, where the amount shall exceed 50%. shall, if sued for within six calendar months, be to his majesty, and the other moiety, with full costs, to the person who shall inform or sue in the court of Exchequer at Westminster; but the attorney-general in case it appear to his atisfaction that such last penalty was incurred without intention of fraud, may stay all further proceedings, by entering a noli wrosequi. s. 189.

But in all cases where the amount of any penalties (other Where before han to the party aggrieved), shall not exceed 50l. it shall be justices of awful for two justices of the peace where the party shall re- peace. ide, to hear and determine any matter subjecting such party such penalty; which said justices are, upon any information xhibited, to summon the party, and also the witnesses on either de, and examine into the matter of fact; and upon due proof ade thereof, either by the voluntary confession of the party, by oath of one witness, to give judgment for the penalty, ad to issue their warrant for levying such penalty on the goods the party, and to cause sale to be made thereof if not redeemed ithin six days, rendering to the party the overplus, if any; d where goods cannot be found sufficient to answer the penty, to commit him to prison, there to remain for six months*, dess such penalty shall be sooner paid; and if any person all find himself aggrieved by the judgment of such justices, en he may (upon giving security) to the amount of the value such penalty (together with such costs as shall be awarded case such judgment shall be affirmed) appeal to the justices the next general quarter sessions, who are to summon and amine witnesses upon oath, and finally to hear and determine same; and in case the judgment shall be affirmed, such genequarter sessions may award the person to pay the costs ocsioned by such appeal; but if the next general quarter sessishall fall within six days after such conviction, it shall be wul for the person convicted, if he think fit (giving such tarity), to appeal to the next subsequent quarter sessions.

190.

l'any person, summoned as a witness before such justices Peralty on the part of the person informing, or the person incurring witnesses not appearing.

* Lunar months.

Persons swearing falsely to incur the pains of perjury.

such penalty, shall neglect or refuse to appear, without a reason. able excuse, to be allowed of by such justices, or appearing, shall refuse to be examined on oath, and give evidence, then every such person shall forfeit 40s. to be levied and paid in such manner as before directed. s. 191.

In default of prosecution within the time before limited, no such penalty, other than to the party aggrieved, shall be after. wards recoverable, except in the name of the attorney general, in which case the whole penalty shall belong to his majesty; and all penalties, and shares of penaltics belonging to his majesty, shall be paid into the hands of such persons as the com missioners for taxes shall appoint; and in all cases where the whole of such pecuniary penalties shall be recovered to the nee of his majesty, the commissioners may cause such reward as they think fit, not exceeding one moiety, after deducting all charges incurred in recovering the same, to be paid thereout, amongst any persons who shall appear to them intitled thereto as informers. s. 192.

If any person, upon examination upon oath or affirmation be. fore any of the commissioners acting under the sign manual, or in any affidavit, deposition, or affirmation, before any mayer, magistrate, or justice of the peace, in Great Britain, or before any commissioners, or persons authorized to take affidavits in causes depending in the courts at Westminster, shall wilfully and corruptly give false evidence, or shall in any such affidavit, deposition, or affirmation, wilfully or corruptly swear or afirm any matter which shall be false or untrue, such person shall be subject to such pains as persons convicted of wilful and corrupt perjury. s. 193.

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Forging certifi- If any person shall forge, counterfeit, or alter, or cause, &t. cates, felony or knowingly or wilfully act or assist in the forging, &c. any without clergy, contract for the redemption or sale of any land tax, or any as

Commissioners

at appeals.

signment of any such land tax, or of any such contract, or of any portion of land tax therein comprised, or any certificate of the commissioners of land tax, or of supply, or of any chief magistrate, or of the surveyor-general of the land revenue of the crown, or of the duchy of Cornwall, or any certificate or receipt of the cashiers of the Bank, or any certificate, orat tested copy of any certificate, directed by this act to be made out by the proper officer, or shall wilfully deliver or produce to any person acting under this act, or shall utter, any such forged, counterfeited, or altered contract, assignment, certificate, or receipt, knowing the same, with intent to defraud, in every such case every person so offending, shall be guilty of felony without benefit of clergy. s. 194.

The several commissioners of land tax, being also justices of the peace, and not being persons appointed to be commissioners for the purposes of tilis act hy the sigh manial, shall be commissioners for the purpose of hearing appeals to be misda by virtue of this act, for the division or district within what

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they usually act as commissioners of land tax and justices of

the peace. s. 196.

If any person shall think himself aggrieved by any determi- Appeal by pernation of the commissioners acting in the execution of this act, sons aggrieved. under the sign manual, with relation to any right of preference

, or any right of redemption of any land tax to be sold, or with elation to the sale or mortgage of any hereditaments, or the rant of any rent charge, for any of the purposes of this act, ith relation to the redemption or purchase of any land tax, for e redemption or purchase of which not more than 5001. capiI stock would be transferred in the whole, it shall be lawful for ch persons to appeal to the commissioners appointed by this t for hearing appeals, at the next petty sessions held by them thin the division; aud the said commissioners, or two of m, shall hear and determine all such appeals at ang petty sions to be by them appointed, from time to time, as there ill be occasion; and on due consideration of all the circumnces, and on examination upon oath or affirmation of the ties interested, and all other persons who shall be willing to xamined, which oath or affirmation two of such commissionare to administer, and on the production, upon oath or affirtion of any deeds, conveyances, or instruments, or upon the duction of any affidavits or depositions in writing, upon oath firmation, to be made in manner herein directed *, it shall wful for such commissioners of appeal to determine such ap1 and give such order therein as shall seem expedient, which shall be final and conclusive upon all parties; and if such missioners shall have any doubts touching any matters reg to the determination of such appeal, it shall be lawful for commissioners to require 'the advice or the opinion of any sel, being a barrister of five years standing at the least; and commissioners may award the costs actually incurred in appeal, and no more, together with such expence as shall arisen from the obtaining the opinion of counsel, to be either by the party against whom such appeal shall have determined, or by both the parties, in such proportions as ich commissioners shall seem just; and in case of refusal -payment, by the space of twenty-one days next after such mination, such commissioners of appeal, or two of them, issue their warrant, to levy the same by distress and sale e goods of the person ordered to pay, rendering the overto the owner, after the payment of the charge of such disand sale; but where capital stock which would be requisite transferred for the redemption or purchase of land tax, t which such dispute may arise, would in the whole exceed in such public annuities, the person aggrieved shall apply he court of chancery or exchequer in England, by petition summary way; which courts may grant snch relief and e such order therein as shall seem meet, s. 197.

See s. 7, in p. 868, ante.

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Every person who shall tender his vote at the election of any knight of the sire, or other member to serve in parlia. lans were ment within England or the principality of Wales, in re. spect of any messuages, lands, or tenements, of the quality and value which would by law entitle him to vote at such election, the land tax charged whereon shall have been reCeefed or purchased, shall be entitled to vote at any such Dale tiection, zi hout being compelled to show that such mes སློཊ༔ ཅད་གྲོཚོད་ ༦ swages, lanus, or tenements, have been assessed to the land tax, to the taco tax upon proving to the satisfaction of the returning officer, on outh or otherwise, that such land tax hath at any time pre viously to such clection been redeemed or purchased, and the said messuages, lands, or tenements, become exonerated ther from, under the provisions of the acts for the redemption of land tax, or of this act *. s. 200.

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Exceptions

III. The duties on offices and pensions.

By 7 Ges. 1. c. 97, s. 19, and 12 Geo. 1, c. 2, s. 1, his m jesty, by warrant under the great or privy seal, or sign manu may cause a deduction to be made not exceeding 6d. in pound, out of all monies which shall be paid for pen and eremities charged upon any of the hereditary or tempora duties, and for all salaries, fees, and wages payable for of proât, granted by or derived from the crown, and fort other payments from the crown whatsoever; the pay of co mission and non-commission officers, and private men in navy or army only excepted.

And by 31 Gro. 2, c. 22, there shall be yearly paid above ali other duties, for every 20s. of the yearly value salaries, jees, and perquisites,+ received for all offices and ployments of prost in Great Britain, and 1s. for every of all pensions and other gratuities, payable out of any re nues belonging to his majesty in Great Britain, exceeding value of i. s. 1.

But nothing herein shall extend to the pay of commission non-commission officers, or private men serving in the nav army. 31 Geo. 2. c. 22, s. 24.

Nor to the pay of any military officers serving on the or belonging to any of the king's garrisons, regiments, tre Companies, Chelsea hospital, or the hospitals of the a 32 leo. 2. c. 33. s.11.

Nor to any pension, annuity, rent, or sum charged the revenue by any of the king's predecessors, or by a

*ree stat. 19. Geo. 2. c. 28, and stat. 90 Gea. 3. c. 17, undert PARLIAMENT. ⚫ts declared that by the word rezerves are meant sach s and en.ployments as arise iron fees, established by © crity, and which are payile either by the crown ons demtion of business date in the course of extra nd employmeals, St Gro. 2, e 53, 1. §.

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