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several Rates of Duty in lieu of the several Schedules for the like Pirpotes contained in any of the suid Acts before-mentioned, which kit-mentioned Schedules, and the Rules and Exemptions therein contained, shall from thenceforth respectively cease and determine; i ii ail and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things contained in :uch Acts respectively, io far as the fame are respectively applicable w the Duties granted by this Act, except where other Provisions are made in this Act, (hall severally and respectively, in the Execution cf tins Act, be duly observed, practiied, and put in Execution throughout the respective Parts of Great Britain aforesaid, as fully and effectually, to all Intents and Purposes, as if the fame Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Mutters, and Things, (except as aforesaid) were particularly and respectively repeated and re-enacted in the Body of this Act, rdshatl severally be applied, construed, deemed, and taken lo belong to this Act, in like Manner as if the fame had been enacted therein, and expressly applied to the Duties hereby granted, (except as aforesaid.)

VI. And be it further enacted, That all and every the Persons who cow are or for the Tune being (hall be Commissioners for putting in Execution the said Acts respectively, and who mail be respectively qualified and authorized to act, and (hall have taken the Oaths as directed by the several Acts before-mentioned, or any of them respecti'ely.as aforesaid, shall be Commissioners for putting in Execution this Act, and the Powers herein referred to or contained, in all and every the respective Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, and Places privileged or not privileged, within England, Wiles, and Bti-wkl-upon-rweed, and in all and every the Shires, Stewartries, Cities, aud Boroughs in Scotland; and the several Aiiessors, Collectors, Surveyors, and Inspectors respectively, appointed or to be appointed to put in Execution the said several Acts, (hall respectively be Assessors, Collectors, Surveyors, and Inspectors, to put in Execution this Act within the Limits of their respective Districts or Divisions to which they are or shall be respectively appointed; and they respectively are hereby empowered and required to do all Things necessary for putting this Act in Execution with relation to the Duties hereby imposed, in the like and in as full and ample a Manner as they or any of them are or is or shall be authorized to put in Execution the said several Acts; and the Duties hereby granted, when paid, shall be under the Care and Management of the Commissioners for the Affairs of Taxes for the Time being, appointed or to be appointed by His Majesty, His Heirs or Successors.

VII. And be it further enacted, That every Receiver General (hall have an Allowance of Three Halfpence in the Pound for all Monies which shall be by him received a.,d paid into the Receipt of Exchequer, or duly accounted for according to the Course of Hij Majesty's Exchequer; and that every Collector shall have Three-pence in the Pound for what Money he (hall pay to the Receiver General er his Deputy or Deputies, within the Time limited by the several Acts herein mentioned, for all the Duties granted by this Act, save and except the Duties granted and contained in Schedule (L.) annexed to this Act, for which other Compensation is hereby directed lo be made to such Collector, and also for what Money such Collector Hull pay out of such Duties, except as aforesaid, to any Person or

Persous

Commissioners

ami oilier
Officers
aijjxiiiitcd for
the Assessed
Thx Acts, foal!
put in Executicsl
this Act; and
tlip Monies
levied foal I be
under theCare
of the

f-oniniiflinners
for the Afljirs of
Taxes.

Allowances t*

Receivers
General,
Collectors, aott
Clerks.

Putin (hall be
carried 10
Omiuliduied
Fund.

Accounts of Duties iliall be kept, und laid before Parliament, &Ct

Persons in pursuance of any other Act or Acts of Parliament, and shall duly account to such Receiver General or his Deputy for such Payments; and that for the careful writing and transcribing all and every the Assessments, Duplicates, Warrants, and Estreats, in due Time, and for the due, speedy, and effectually executing all Matters and Things directed to be done or performed by or under the Commissioners acting in the Execution of the several Acts relating to the Duties contained in this Act then in force, the Clerk of the said respective Commissioners who shall perform the same within the respective Times limited by the said Acts, shall, by Warrant u."der the Hands of Two or more of the Commissioners of each District respectively, have and receive from the respective Receivers General, their Deputy 01 Deputies, the respective Sums herein-after limited for every Pound of all such Monies of the said Duties as he or they shall have received by virtue of the Assessments of the said Commilsioners' respectively, who is and are hereby appointed and allowed to pay the fame accordingly; provided the said several Acts be carried into Execution in due Time, and in an effectual Manner, for the Division in which he shall be appointed the Clerk, and all Warrants, Assessments, Estreats, and Certificates, be made out and delivered according to the Directions of the said Acts, and the Duplicates be delivered to the said Receiver General, a.id into the Office of the Commissioners for the Affairs of Taxes, within the Times limited by the said Acts, but not otherwise; that is to fay, if the total Amount of such Allowance for One Year, calculated at the Rate of Qne Penny Farthing in the Pound, on the Monies assessed in that Year, and paid to the Receiver General or his Deputy as aforesaid, shall amount to One hundred pounds or upwards, then such Clerk shall not be entitled to receive any further or greater Allowance than at the Rate of O.io Penny Farthing in the Pound, of the said Monies so paid: Provided alio, that if the total Amount of the Monies of the said Duties received by such Receiver General or his Deputy for One Year, in any District of Commissioners, (hall exceed Ninety-fix thousand Pounds, then the Clerk of such District shall have an Allowance at the Rate of One Penny Farthing in respect of eve-y Pound of the said Ninety-six thousand Pounds, Part thereof, and a further Allowance at the Rate of One Half of One Penny Farthing for every Pound of the said Monies exceeding Ninety-six thousand Pounds; and if the total Amount of such Allowance, calculated at the Rate of One Penny Farthing in the Pound on the said Monies, shall not amount to One hundred Pounds, then such Clerk shall be entitled to receive an Allowance, at the Rate of Three Halfpence in the Pound, of the Monies so paid; lo as that the Allowance, calculated di last aforesaid, shall in no case be granted to any greater Amount tiiaa One hundred Pounds per Annum.

VIII. And be it further enacted, That all the Monies arising by the Duties hereby imposed (the necessary Charges of raising and accounting for the fame excepted) shall from Time to Time be paid into the Receipt of His Majesty's Exchequer at Westminster, in One Sum, to the Account of Assessed Taxes, and shall be carried to and made Part of the Consolidated Fund of Great Britain.

IX. Provided always, and be it further enacted, That the Com. missioners of His Majesty's Treasury now or for the Time being, or any Three or more of them, or the Lord High Treasurer for the Time being, shall for the Pfjiiod os Ten Years from the Commence. Bent of this Act, cnuse separate and diftinct Accounts of the Produce

of the Duties payable by virtue of this Act, to be prepared at the

Office for Taxes, to be annually laid before Parliament, pursuant to

sr Act passed in the Forty-second Year of the Reign of His present

Majesty, intituled, An Ad for direding certain Publicl Accounts to 43 G. 0. c. 70.

It laid annually before Parliament, and for discontinuing certain other

Fsrnu of Account now in use; and the Monies arising from the said

additional Duties shall be deemed a permanent Increale to the Publick

Revenue of Great Britain, for the Purpose of defraying any increased

Charge occasioned by any Loan made, or Stock created by Authority

cf any Act of Parliament passed or to be passed in the present Session

of Parliament.

"Act may be altered this Session. § 10."

The SCHEDULES referred to by the Act of the 48th
Year of His present Majesty's Reign.

SCHEDULE (A.)

A SCHEDULE of the Duties made payable for every
DWELLING HOUSE within and throughout Great Britain,
according to the Number of Windows or Lights in each
Dwelling House and the Offices to be charged therewith.

NUMBER of WINDOWS

According to which the Dwelling House and
Offices undermentioned shall be charged.

Duties to be charged tor Windows in every Dwelling House and Offices in En<tlaml,Wales ml Bcrwickupon-Twccd.

Not more than 6 Windows or Lights (except in such Houses which shall be worth the Rent of £5 by the Year, and shall be charged to the Duty mentioned in Schedule (B.), according to the Rent thereof) - -

Not more than 6 Windows or Lights, if of the Value before mentioned, and charged to the said Duty accordingly

7 Windows or Lights

I _ Do.

9 — Do.

10 _ Do. it — Do.

12 — Do.

13 Do. - - e

14 — Do. Ij — Do.

16 _ Do.

17 _ ■ Do.

18 _ Do.

19 — Do.

20 — Do.

Duties to be sharped for Windows in eve ryDwclIing House and Offices in Scotland.

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SCHEDULE (A.—Windowscontinued.

NUMBER os WINDOWS According to which the Dwelling House and Oflices undermentioned shall be charged.

Not more than 2 I Windows or Lights 22 — Do.

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lo-J and upwards Do. . ■

And for every fin \\ Dwelling House which shall contain more than 180 Windows or Lights, for.every Window or Light exceeding the Number of 180

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03 o RULES

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RULES for charging Windows or Lights.

I. —The said several Duties to be charged annually in respect of the Windows or Lights in every Dwelling House, with the Household aud other Offices herein enumerated.

II. —All Skylights, and all Windows or Lights however constructed, in Staircases, Garrets, Cellars, Passages, and all other Parts of Dwelling Houses, to what Use or Purpose soever applied, and whether luch Windows or Lights shall be in the exterior or interior Parts of such Dwelling Houses, to be charged to the suid Duties.

III. —Every Window or Light in any Kitchen, Cellar, Scullery, Buttery, Pantry. Larder, Washhouse, Laundry, Bakehouse, Brewhouse and Lodging Room, belonging to or occupied with any Dwelling House, whether the fume lh ill be within or contiguous to or disjoined from the Body of such Dwelling House, shall be charged to the said Duties.

IV. —The said Duties to be charged yearly upon the Occupier or Occupiers of the Houses, Cottages, or Tenements, in respect whereof the said Duties (hall be charged, and to be in force for One whole Year from the 5th Day of April in the Year in which the fame shall be charged, to be levied on such Occupier or Occupiers, or on his, her, or their respective Executors or Administrators, except as herein-after provided.

V. —Where any Change in the Occupation of any House, Cottage, or Tenement, shall take place after the Assessment shall be made, then and in such Case the Duties hereby directed to be charged on the Occupier or Occupiers of Houses, Cottages, or Tenements, for One Year, (hall be levied upon and paid by the Occupier or Occupiers, Landlord or Landlords, Owner or Owners for the Time being, or on both or all of them, according to their Times of Possession thereof, without any new Assessment, notwithstanding such Change in the Occupation of such House, Cottage, or Tenement, for the Year that such House shall have been assessed: Provided, that where a Tenant of any House, Co:tnge, or Tenement, shall quit the same, on the Determination of the Lease or Demise thereof, after an Assessment shall be made, and shall have given Notice thereof to the Assessor for the Place, the Duty thereon (hall be discharged by the Commissioners for executing this Act for the Remainder of that Year, in cafe it shall appear to the said Commissioners at the End of such Year, that such House, Cottage, or Tenement, shall have continued wholly unoccupied for and during the Remainder of such Year.

VI—Where any Dwelling House is or slip.ll be let in different Apartments, Tenements, Lodgings, or Landings, and shall be inhabited by Two or more Persoas or Families, the fame shall nevertheless be charged as if such House was inhabited by one Person or Family only; and the Landlord or Owner, Landlords or Owners of such House, Ap artments, or Tenements, are or shall be deemed and taken to be the Occupier or Occupiers of such House, and fliall be charged with the said Duties: Provided, that where the Landlord stall not reside within the Limits of the Collector, or the fame shall remain unpaid by suck Landlord for the Space of Twenty Days after the fame [s due, the Duties so charged may be levied 0:1 the Occupier

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