Directions for appointing affeffors, etc. in privileged places. Commiffioners required to perufe the certificates, etc. which thall be delivered to them, and to examine the affeffors, etc. money as they fhall be charged withal, the parish or place for which they are fo employed fhall be answerable. XIX. And be it further enacted, That in all privileged and other places being extraparochial, and not within the conftablewicks or precincts of the refpective affeffors to be appointed by virtue of this act, the faid commiffioners, or any three or more 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 affeflors for the faid places, and to make and return their faid affeffments in like manner as by this act is appointed in any parish, tything, or place; and alfo to appoint two or more 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. XX. And be it further enacted by the authority aforefaid, That the faid commiffioners, or any three or more of them, fhall, and they are hereby authorised and required strictly to perufe the certificates or affeffments, which by this act are before directed to be annually delivered to them, and alfo to examine the affeffors and prefentors thereof; and if the faid commiffioners, or any three of them, within their feveral limits or divifions, thall, at the time of the delivery of fuch certificates or affeffiments, or within ten days after, have certain knowledge or caufe to fufpect that any houfe, or other premifes as aforefaid therewith occupied, which ought to be charged by this act, is or are omitted in fuch certificates; or that any house, or other fuch premifes, is or are undercharged, or not duly charged ac cording to the directions of this act; the faid commiffioners, or any three or more of them, fhall have power to fummon the perfon or perfons occupying fuch houfe or tenement to appear before them at a day and place to be prefixed, of which three days notice at least thall be given; and if any perfon or perfons How commif- fummoned fhall neglect to appear, the faid commiffioners may fioners are to proceed to amend fuch affefliments, and to charge fuch occupier fons fummon. With fuch rate as fhall appear reasonable from the evidence beed do not ap- fore them; and moreover the laid commillioners to whom fuch and if they fufpect that any house is omitted or undercharged, they may fum mon the oc cupier to appear before them. act if the per pear, etc. certificates or affeftments fhall be delivered, or any three of them, or any other three commiffioners of the refpective counties, fhires, or ftewartries, where fuch affeffments fhall be made, fhall have power, and are hereby required by all lawful ways and means, to examine and enquire into and concerning the annual value of any houfe, and other fuch premifes as aforefaid therewith occupied, charged in or by any fuch affeffment, or which thall have been omitted to be charged therein, and thereupon to enlarge, alter, abate, or diminish, the faid affeffments, fo to be delivered to fuch commiffioners, to the end that fuch duty may be fet and imposed upon every fuch houfe or tenement according to the true intent and meaning of this act; and the faid commiffioners, or any three or more of them, fhall, after fuch perufal and examination thereof, fet their hands to the faid refpective affeffments, and to fuch furcharge or furcharges as fhall or may have been made thereto in the mean time, teftifying their allowance of the fame. out, etc. XXI. And be it further enacted by the authority aforefaid, Duplicates of That the faid commiffioners, or any two or more of them, fhall, the affeffments from time to time yearly, caufe true duplicates of fuch affeff to be made ments as aforefaid to be made out, delivered, and tranfmitted, in fuch and the fame manner, and at like times, as is directed by the aforefaid acts, or any of them, with refpect to the duplicates of the affeffments therein mentioned. contain the XXII. Provided always, That in the faid duplicates to be which fhall transmitted to the receivers general, and to the King's remem- number of brancer, the number of houtes fhall be inferted, as well as the houses, and amount of the duties, in order to afcertain the money which the the amount of receivers-general are directed by this act to pay to the affeffors the duties. for the first year's affeffment, at three pence each houfe, and for the information of the proper officers who are to allow the fame in the receiver's accounts. Surveyors may fupervife the omiffions af XXIII. And be it further enacted by the authority aforesaid, That all and every furveyor and furveyors appointed and to be affiments, appointed, under or by virtue of the faid feveral acts herein- and amend before mentioned, or any of them, for the rates and duties there- them, before by impofed, fhall be, and he and they is and are hereby impow- they are figned by the comered to infpect, examine, and fupervife, the affeffments to be miffioners: made in or for any fuch parish or place as aforesaid, before the commiffioners fhall have figned and allowed the fame, and to alter and amend any fuch affeffiment or affeffments, if he or they fhall fee juft caufe for fo doing; and every person, in whose cuftody any fuch certificate or affeffment fhall be, is hereby requir ed, upon the requeft of any such furveyor or furveyors as aforefaid, to produce the fame and if any fuch furveyor or furveyors And if they fhall, after any fuch affeffment or affeffments fhall be fo relpecdiscover any tively made out, figned, and allowed as aforefaid, find or difco- ter the affeffver, upon his or their furvey, that any houfes, and other pre- ments are mifes as aforefaid therewith refpectively occupied, which fhould figned, they and ought to be charged with the duties hereby granted, fhall are to certify have been omitted to be charged therewith, or fhall have been the fame to under-rated, fuch furveyor or furveyors fhall certify the fame in froners, etc. writing, under his or their hand or hands, by way of furcharge, to any two or more of the faid commiffioners, on or before the fixteenth day of November next, for the first quarterly payment, which fhall be due on the tenth day of October next, and thenceforward, and in every future year, at the fame times they make their furcharges for the duties on houfes and windows, in order to have fuch omiffion or under-rate rectified in the faid affeffment; and the faid commiffioners are thereupon to caufe the fame to be rectified, and the duties levied accordingly. the commif XXIV. And be it further enacted and declared, That if any If any furfurveyor or furveyors fhall omit to make a furcharge or furcharges charge is for the first half year, it shall and may be lawful for the faid fur D 2 veyor omitted the first half year, it may be made for the whole year. A houfe inhabited by differencfamilies, to pay veyor or furveyors to make a furcharge or furcharges for the whole year. XXV. And be it further enacted and declared, That where any house fhall be divided into different ftories, tenements, lands, or landings, and fhall be inhabited by two or more perfons or families, the fame thall nevertheless be fubject to, and fhall in like manner pay, the duties granted by this act, as if fuch house or tenement was inhabited by one perfon or family by one family. only. the dunes as if innabited Provifo, relat- XXVI. Provided always, That each diftrict, chamber, or ing to colleges, apartment, in any college or hall in any of the univerfities of Great Britain, fhall be fubject to the duties granted by this act, as if the fame were an entire house. etc. Each apart ment in the inns of court XXVII. And be it likewise enacted and declared by the authority aforefaid, That every chamber or apartment, in any of to be deemed the inns of court or chancery, being feverally in the tenure or occupation of any perfon or perfons, thall be fubject to the duties granted by this act, as if the fame were an entire house. an entire house. Where infants tics, they are to be paid by their parents or guardians. XXVIII. And be it further enacted by the authority aforeare chargeable faid, That where any person or perfons chargeable with the with the du- duties hereby granted as aforefaid, or either of them, fhall be under the age of twenty-one years, in every such case the parents, guardians, and tutors, of fuch infants refpectively, upon default of payment by fuch infants, fhall be, and are hereby made liable to, and charged with, the payments which fuch infants ought to have made; and if fuch parents, guardians, or tutors, thall neglect to refufe to pay as aforefaid, it shall and may be lawful to proceed against them in like manner as against any other perfon or perfons making default of payment as herein-before is mentioned: and all parents, guardians, and tutors, making payment as aforefaid, thall be allowed all and every fum and fums paid for fuch infants, in his, her, or their His Majesty, and the royal family, not Jiable to pay the duties; nor foreign minilters. Commiffion etc. may inspect, or accounts. XXIX. Provided nevertheless, That this act, or any thing herein contained, fhall not extend, or be conftrued to extend, to charge with the duties hereby granted as aforefaid, or either of them, any houfe, or other fuch premises as aforefaid therewith occupied, in the poffeffion or occupation of his Majesty, or any of the royal family; or to subject or charge any ambassador or foreign minifter refiding in the kingdom of Great Britain, to or with the payment of the faid duties, or either of them. XXX. And, for the better information of the commiffioners apers, furveyors, pointed to carry this act into execution, and the furveyors, and the perfons to be appointed affeffors as aforesaid, with refped to the antake copies of, nual rent or value of all houses or tenements charged by this aɛt, and parish rates, the better 10 enable them to perform their duty, be it further enacted by the authority aforefaid, That the faid commiffioners, or any two of them, and the faid furveyors and affeffors, or any one or more of them, or any perfon or perfons authorised by them, or any of them, thall have liberty to infpect, and to take copies of, or extracts from, any book or books kept by any parith officer or etc. officers, officers, or other perfon or perfons, of or concerning the rates payable to the poor, or any other publick taxes, rates, or affeffments, in any part of Great Britain within the limits for which they shall be appointed and if any perfon or perfons, in whofe Penalty on cuftody or power any of the faid books fhall be, fhall refufe or perfons pofneglect to permit the faid infpection, or the copies or extracts feffed of fuch to be made as aforefaid, or to attend the faid commiffioners with rates, who their books, when required fo to do, then, and in every fuch fuch inspecticafe, every person who fhall fo refufe or neglect thall, for every on, etc. fuch offence, forfeit and pay the fum of forty fhillings. fha I refuse XXXI. And be it further enacted by the authority afore- All houses to faid, That no dwelling-houfe, or other fuch premises as afore- be charged faid therewith occupied, chargeable by this act as aforefaid, fhall the full annual be estimated or rated at any lefs value yearly than that at which value, the fame ftands legally rated and affeffed to the publick rates, taxes, and affeffments, or any of them now fubfifting, where fuch premises are charged by a pound rate, and according to the full-annual value thereof respectively; and when fuch premifes notwithstand. as aforefaid are charged by a pound rate, according to any pro- ing they may portionate part of the real annual value thereof refpectively, the be otherwife fame fhall not be estimated or rated, for the purposes of this act, charged in at less than the full annual value, upon which fuch proportions have been computed and taken as aforefaid. former rates. XXXII. Provided always, and it is hereby further enacted Farm houfes not to be rated. and declared, That no farm-houfe fhall be affeffed or rated as aforefaid for the purpose of raising the duty herein mentioned, XXXIII. And, for the better understanding what is hereby meant What shall be as a farm-house, it is further declared, That all houses bona fide deemed a ufed or occupied for the purposes of husbandry only, thall be deemed and taken to be farm-houses, and no other. farm-house. XXXIV. Provided always, That no fuch farm-houfe, which Certain farmfhall be occupied by the owner thereof, fhall be intitled to fuch boufes liable exemption, which fhall be valued under this act at more than to be rated. ten pounds per annum, diftinct from the land therewith occupied. XXXV. Provided always, and be it further enacted by the Hofpitals, etc. authority aforefaid, That nothing herein contained fhall extend, not to be rator be construed to extend, to charge or make liable any hofpital, or house provided for the reception and relief of poor perfons, to the payment of the rate or duty to be laid by virtue of this act. houtes not to XXXVI. And be it further enacted by the authority afore- Occupiers of faid, That no occupier or occupiers of any dwelling-houfe or be affefled to houles, in any parish or place, fhall be charged or affeffed to the the poor's poor's rate or highway duty for or in refpect of any rates or duties rate or highimpofed and made payable by this act; but that fuch owners way duty, for and occupiers fhall continue to be rated and affeffed to the poor's any rates impofed by this rate and highway duty in fuch manner as they were rated and act. affeffed to the faid rates and highway duty respectively at the time of the paffing of this act; any thing herein contained to the contrary notwithstanding. XXXVII. And be it further enacted by the authority afore- Payment of to intitle any person to a fettlement. What houses faid, That the payment of any of the rates and duties granted by this act by any occupier or occupiers of any dwelling house or houfes in any parish or place, fhall not intitle the perfon or perfons, fo paying fuch rates or duties, to a legal fettlement in fuch parish or place. XXXVIII. And be it further enacted and declared, That no fhall be deem- houfes fhall, within the intention of this act, be deemed or taken ed habitable. to be inhabited houses, except the same shall be inhabited by the owner, or by a tenant renting the fame. Perfons over peal to the commiffion ers. XXXIX. And be it further enacted by the authority aforerated may ap- faid, That if any perfon or perfons fhall think himself, herself, or themselves refpectively overcharged or over-rated, by any affeffiment, charge, or furcharge, to be made by virtue or in purfuance of this act, it fhall be lawful for him, her, or them refpectively, to appeal to the faid commiffioners; and that the faid cominifiioners, or any three or more of them, fhall, and they are When appeals hereby required to hear and determine all fuch appeals; and that fhall be heard, all fuch appeals for the first quarter fhall be heard and determined between the tenth day of December, one thousand seven hundred and feventy-eight, and the fourth day of January, one thousand seven hundred and feventy-nine; and all future appeals on the days appointed, and in the manner directed, in the feveral acts herein-before mentioned with respect to the rates and duties thereby granted. Commiffion- ment in the rated. XL. And be it further enacted by the authority aforefaid, That the faid commiffioners, or any of them, thall not, upon the hearing of any appeal, make any abatement or defalcation in the charge or furcharge made upon any perfon by fuch affeffment as aforesaid, or the furcharge of any fuch furveyor or furaffeffment, etc. veyors as aforefaid; but the fame shall ftand good, and remain unless proof be part of the annual affeffment, unless it fhall then appear to the made on oath, faid commiflioners, by examination of the circumstances of the that the appellant is over. cafe upon oath, that fuch perfon hath been overrated in and by fuch affeffment or furcharge; in which cafes the faid commiffioners are hereby authorifed an impowered, upon every fuch appeal, to abate or diminish any fuch affeffment to be made as aforefaid, in fuch manner as they fhall think proper, and agreeable to the true intent and meaning of this act: and every perfon intending to appeal to the faid commiffioners fhall, and is hereby required to give, at the leaft, ten days notice thereof to any affeffor or affeffors, furveyor or furveyors, of the parish or place wherein fuch perfon is affeffed, of fuch intention to appeal, and fuch affeffor or affeffors, furveyor or furveyors, may then and there attend to juftify the faid affeffment and furcharge; and fuch affeffor and affeffors, furveyor and furveyors, and appellant, fhall have full and free liberty to be prefent during all the time of hearing fuch appeals, and of the faid commiffioners determining the fame. Perfons in tending to ap. peal, are to give to days notice to the affeffors, etc. Determination of the commiffioners to be final: XLI. And be it further enacted by the authority aforefaid, That all appeals once heard and determined by the faid commiflioners, or any three or more of them, or the major part of them |