Quarries,

Mines.

Mines failing,

or failed.

Iron works, &c.

from any lands) belonging to any ecclesiastical person as afore said, on the like average:

3. Tithes (arising from lands), if compounded for, and of all rents, and other money payments in lieu of tithes (arising from lands) belonging to any ecclesiastical person as aforesaid, on the amount of such composition, rent, or payment for one year preceding:

་

The said duty in each case to be charged on the ecclesias 'tical person, his lessee or tenant, or his or their agent or factor, unless the commissioners direct that it shall be charged on the occupiers of the lands from which such tythes arise, or on the < persons liable to pay such portions, rents, or other pay, 'ments; and the commissioners may direct notices to be d "livered to such persons for the purposes of obtaining returt of the value.'

4. Quarries of stone, slate, lime-stone or chalk, on the amount of profits in the preceding year:

5. Mines of coal, tin, lead, copper, mundic, iron and other mines, on an average of five years, subject to the provision concerning mines contained in this act, that is to say:

If any mine has from some noavollable cause been decreas ed, and is decreasing in the annual value thereof, so that the average of five years will not give a fair estimate of the aunt, al value thereof, it shall be lawful, after due proof before the 'commissioners for general purposes in the district, to compu such annual value on the actual amount of such profits in the preceding year, subject to such abatement on account of d 'minution of duty within the current year, as is herein pre 'vided in other cases; and if any such mine shall have wholy 'failed, the said commissioners on due proof thereof may whet ly discharge any assessment made thereon:

But whenever any such mine shall be situate or the 'produce thereof shall be manufactured in a different place than where the produce thereof shall be sold, the profits arising therefrom shall be assessed in the parish where the said mine is situate, or where the produce thereof is manufactured, and 'not elsewhere.'

6. Iron-works, salt springs or works, alum mines, or works, waterworks, streams of water, canals, inland navigations, docks, drains and levels, fishings, rights of markets and fairs, tolls, ways, bridges, ferries, and other concerns of the like nature, from at arising out of any lands, tenements or hereditaments on the pro fits of the year preceding.

The duty in each of the three last rules to be charged en 'the persons carrying on the concern, or on their agents, trea surers, or other officers having the direction thereof, or be ing in the receipt of the profits thereof, on the amount of the produce or value thereof, and before paying or distributing the produce or value, either between the different persons engaged in the concern, or to the owner of the soil or property, or to any creditor, or other person whatever having a

claim on or out of the said profits, and all such persons shall 'allow out of such produce or value a proportionate deduction out of the duty charged, and the said charge shall be made on the said prof's exclusively of any lands used or occupied in 'or about the concern.

The computation of duty arising in respect of any such mine carried on by a company shall be stated jointly in one sum, but if any adventurer shall declare his share in such concern in order to a separate assessment it shall be lawful to charge such adventurer separately; and nothing herein shall restrain any adventurer so separately assessed from deducting or setting against his profits acquired in one or more of such concerns, his loss sustained in any other of the said concerns over and above the profits thereof. But such loss shall not exceed the proportion of such adventurer which shall have been proved by the company in their computation of duty, and shall bave been allowed by the commissioners, and in every such case, one assessment only shall be made on the balance of such profit and loss of the adventurer so separating his account, in the parish where such adventurer shall be chargele to the greatest amount; and the amount of each person's hare so proved and allowed shall be deducted from the gene al assessment of the company to which such adventurer shall elong; and the commissioners shall cause the assessments ou the said companies to be rectified as the case may require; and the certificate of the commissioners making such separate ssessment shall be an authority to the commissioners acting another district to cause the assessments on the companies which such assessment shall belong to be rectified; and in ase such loss shall arise in a different district than where such "parate assessinent shall be to be made, a certificate of the mount of such loss and the proportion of such adventurer herein, shall be proof of the deduction to be made by the ommissioners making such assessments.'

And the following rules and regulations are to be observed:

1st. All properties chargeable to the said duties shall be To be charged arged in the parish where the same are situate, and not else in the parish

jere.

EXCEPT that the profits arising from canals, inland na- Except canals vigations, streams of water, drains or levels, or from any roads and roads, ir ways of a public nature,' and belonging to any company proprietors or trustees, corporate or not, may be stated in je account, and charged in the city, town or place, at or arest to the place where the general accounts of such conrn shall have been usually made up; the said proprietors or ustees having paid the duties may either deduct a just proprtion thereof from the interest payable to the creditors, or such interest in full, without making any such deduc. VOL. IV.

3 L

Manors.

Lands in the

tion to be

ing to the parishes.

tion; and it shall be lawful for the said creditors to receive such interest in full, and they shall not be liable thereupon to the penalty hereinafter contained.

Also, the profits arising from any manor or royalty which shall extend into different parishes, may be assessed in one ac count in the parish where the court shall have been usually held,

Also the profits arising from fines received by the same persa may be assessed in one account, where the person to be chan ed under this act shall reside.

2d. All lands occupied by the same person shall be broug same occupa into every account thereof required to be delivered by charged accord-person under this act, whether the same shall be occupied b such person as owner or tenant, or as tenant under dist owners, or shall be situate in the same or in different parishe but the charge thereon shall be in each parish in proportion the value of the property situate therein; of which prop tion the occupier shall be required to deliver an accou each parish wherein any part of such lands are situate, a separate estimate shall be given of lands in the same tion belonging to distinct owners; and if any occupier of situate in different parishes shall wilfully omit to deliverance count of the lands so occupied in each parish, although cupier may not reside in one or more of such parishes such occupier, over and above the penalty herein impo be charged for the lands so omitted at double the rate ed in this act.

Lands in different parishes to be charged

in either.

Houses under 101, charged ⚫n landlords.

Duties may be ascertained according to the length of possession.

But lands held under the same demise, or in the occa of the same person as owner, although situate in difer rishes, may be charged in either parish at the discretion commissioners, if the said commissioners shall be satis the proportion in each parish, either in respect of rent, or value, cannot be ascertained, in case the whole said lands shall be situate in the same district of commission if the said lands extend into different districts of commis then the assessment shall be made in that district where pier of such lands doth reside.

3d. Any dwelling house in the occupation of s which with the buildings or offices and land occupi with, shall be under the annual value of ten pounds, a lands and tenements let to any tenant for a less peri one year the assessment may, if the commissioners this made on the landlord, but so as not to impeach the te recovery of the duty from the occupier in default of by the landlord.

5th. If in estimating the value of any of the prope shall appear that the account required by the said rules be made out by reason of the possession or interest of ty to be charged thereon having commenced within th for which the account is directed to be made out, party, and all persons concerned in the execution of may estimate the profits of one year, in proportion to th

its received within the time elapsed since the commencement of

uch possession or interest.

6th. The duty to be charged in respect of any house or te- Foreign miniement occupied by any accredited minister from any foreign sters. rince or state, shall be charged and paid by the landlord or

erson immediately entitled to the rent.

7th. The duty to be charged in respect of any house, tene- Official houses. ent, or apartment belonging to his majesty, in the occupation any officer in right of his office (except apartments in his maity's palaces) shall be charged on and paid by the occupier on the annual value of each.

3th. The occupier of any lands, tenements, or hereditaments, Occupiers to ng the tenant of the same, and paying the duties, shall deduct recover from much thereof in respect of the rent payable to the land. landlord, accoring to the (all sums allowed by the commissioners being first race, by de. ucted) as a rate of two shillings for every twenty shil- ducting the duthereof would amount unto, and the receivers of his ma- ty out of the y, and all landlords, both mediate and immediate, and their rent. ts, shall allow such deductions upon receipt of the residue He rents, (under the penalty of 501. s. 115), and the tenants ing the said assessment shall be acquitted of so much moas if the same had actually been paid unto the person to his rents shall have been due, and the occupier of lands ged on the amount of any composition, rent, or payfor tithes arising therefrom, and paying the duties, shall titled to make the like deductions from such composition, or payment.

like rate.

Where any such lands, tenements, or hereditaments are Landlords may et to the payment of any rent charge, annuity, fee farm rent, recover from service, quit rent, stipends to licensed curates, or other others having or annual payment' thereupon reserved; the landlords, interest at the rs, or proprietors, by whom any deductions shall have been ed as aforesaid, and the landlords, owners, and proprietors respectively occupiers, and charged to the said duties, deduct, and detain and keep in their hands, out of every Annual payment aforesaid, so much of the said duties on at of the same, (the just proportion of the sums alby the commissioners being first deducted,) as a like two shillings for every twenty shillings on such annual ent shall by a just proportion amount unto; and the reof his majesty, and all persons who shall be any way dunto such annual payments, and their agents, are to allow deduction and payments according to such rate upon the t of the residue of such monies as shall be due to them ch annual payments, without any fee or charge for such ance, (and under the penalty of 501. s. 115), and the ord owner, proprietor and occupier being charged as afore or having allowed such deductions, shall be discharged of uch money, as if the same had actually been paid unto person to whom such annual payment aforesaid, shall Feen due.

Mortgagees in pussession liable.

Owner dying

how the duty is to be paid.

Houses ocrupi

10th. Where any mortgagee shall be in the possession such mortgagee shall be chargeable as occupier, and when not in the actual occupation shall be liable to such deductions as any other landlord would be; and upon the settlement of accounts the duty payable in respect of the amount of the interest pay able upon such mortgage shall be allowed as so much money received by such mortgagee on account of interest.

11th. Where any houses, lands, or tenements shall be occ pied by the owner at the time of the assessment, who sha die before paymeut of the duty, the heirs, executors, adminis trators or assigns, or other person on such death entitled the rents, shall be liable to the payment of all arrears of the duty, and all subsequent instalments for that year, without a

new assessment.

12th. Where any house shall be divided into distinct p ed by different perties, and occupied by distinct owners or their tenant persons to be such properties shall be charged distinct on the respective charged dis

tinct.

Deductions

lowed.

cupiers.

13th. No deduction from the assessment on any lands, how to be al nements, or hereditaments, shall be allowed in any case) authorized by this act, nor unless an account in writing signed by the occupier, or by the party claiming such deduction, ing the nature and amount thereof, shall have been deli to the assessors within the time and pursuant to the note livered by such assessors; and if any such deduction shall been made contrary to this act, or without such acco writing as aforesaid, the surveyor or inspector may surc the assessment, and charge therein a sum equal to the of duty by which the assessment shall have been dimis on occasion of such deduction, which surcharge shall annulled or vacated under any pretence whatever, but stand part of the assessment.

No. 5. DEDUC. And the following particular deductions are allowed to be by this act.

TIONS.

Tenths, &c.

Procuration, &c.

Repairs of chancels.

Deductions for

1st. For the amount of the tenths and first fruits duties fees on presentations paid by any ecclesiastical person, 'the year preceding that in which the assessment shall be

2dly. For procurations and synodals paid by ecclesia persons on an average of seven years preceding that in the assessment shall be made.

3dly. For repairs of collegiate churches and chapels 'chancels of churches, or of any college or hall in any universities of Great Britain, by any ecclesiastical or colle body, rector, vicar, or other persons bound to repair the on an average of twenty-one years preceding as aforesaid, nearly thereto as can be produced.

4thly. For the amount charged on lands, tenements, or reditaments, by the act for granting a land tax where charge thereon shall have been redeemed.