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veyed away with and amongst any such Couch or Couches, Floor or Floors, of other Corn or Grain making into Malt, which are then depending and in Operation, and which have been gauged or charged with the Duty in the Couch; or if any Maltster or Maker of Malt shall fraudulently convey away, or cause or procure, or permit or suffer to be conveyed away from the Cistern, Uting Fat, or other wetting Place or Utensil, any Steeping or Part of any Steeping of Corn or Grain making into Malt, so that no Gauge of such Corn or Grain so conveyed away can be taken in the Couch by the Officer; then and in each of the said Cases every such Maltster and Maker os Malt so offending shall for every such Offence forfeit and lose the Sum of One hundred Pounds.

XVI. And be it further enacted by the Authority aforesaid, That all Fines, Penalties, and Forfeitures, for any Offences against this Act, so far as the fame relates to the said Duty on Malt, shall be sued for,levied, and recovered, or mitigated, by the same Ways, Means, and Methods, as any Penalty or Forfeiture given by any of the Laws of Excise upon Beer, Ale, and other Liquors, can or may be sued for, levied, recovered, or mitigated, or by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Westminster, and that one Moiety of such Fines, Penalties, and Forfeitures, (hall be to the Use of His Majesty, His Heirs and Successors, and the other Moiety to him or them that (hall discover, inform, or sue for the same.

XVII. 'And whereas by an Act of Parliament, passed in the 'Seventh Year of the Reign of His late Majesty King George the 'First, intituled, An Ac!for raising a Sum not exceeding rive hundred 'thou/and Pounds, by charging Annuities at the Rate of Five Pounds 4 per Centum per Annum upon the Civil Lift Revenues, till redeemed 'by the Crown; and for enabling His Majesty, His Hiirs or Succejfurs,

(by causing such a Deduction to be made as therein is mentioned) to 'make good to the Civil Lifts the Payments which shall have been 'made upon the said Annuities; andfor borrowing Money upon certain

* Lottery Tickets; and for discharging the Corporations for Assurances 'of Part of the Money which they were obliged to pay to His

Majesty; and for making good a Deficiency to the East India

* Company; it was amongst other Things enacted, that it might

* be lawful for His Majesty to cause a Deduction to be made, 'not exceeding Sixpence in the Pound, out of all Monies which, 'after the First Day of August, should be paid for or upon all

* Pensions and Annuities charged upon any of the said Heredi

• tary, or Temporary Duties, and for and upon all Salaries, 'Fees,

• and Wages payable for or in respect of Offices of Profit granted « by or derived from the Crown, with certain Exceptions therein '.particularly specified: And whereas by one other Act passed in the

* Twelfth Year of the Reign of His said late Majesty King George 'the First, intituled, An AH for granting to His Majesty the Sum of 'One Million, to be raised by way of a Lottery, the laid Deductions

• were further continued for the Purposes in that Act mentioned:

• And whereas by one other Act, passed in the Thirty-first Year of

* the Reign of His late Majesty King George the Second, intituled, .2. e. 32. 'An Ad for granting to His Majesty several Rates and Duties upon

'Offices and Pensions, and upon Houses, and upon Windows or Lights, « and for raising the Sum of Five Millions by Annuities, and a Lottery,

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'tik charged on the said Rates and Duties; it was among other

'Tings enacted, that there should he yearly raised, levied, and paid

'abHis Majesty, His Heirs and Successors, the Sum of One Shil

'lajover and above all other Duties already charged or payable, for

'tvj Twenty Shillings of the yearly Value or Amount of all Sala

■ .us, Fees, and Perquisites, incident to or received for or in Respect

'of all Offices and Employments of Prosit in Great Britain, and the

'lie Sum of One Shilling for every Twenty Shillings of all Pen

'aoos and other Gratuities payable out of any Revenue belonging

'w His Majesty in Great Britain, exceeding the Value of One

'iundred Pounds per Annum: And whereas by one other Act,

'passed in the Thirty-second Year of the Reign of His said late

'Majesty King George the Second, intituled, An Acl to explain and 32 G. 1. c.aa.

'amend an AS made in the lajl SeJJion of Parliament, intituled, 'An A3

'fu granting to His Majejly several Rates and Duties upon Offices and

'Pin/ions, and upon Houses, and upon Windows or Lights, and for

1 raising the Sum of Five Millions by Annuities, and a Lottery, to be

'charged on the said Rates and Duties,' so far as the fame relates to the

1 Rales and Ditties on Offices and Pensions, certain Provisions were made

'for collecting and paying the said last-mentioned Duty of One Shil

'ling in the Pound: And whereas by au Act, passed in the Twenty

1 seventh Year of the Reign of His present Majesty, intituled, An 27G.3.C.18.

'Ad fir repealing the several Duties of Cufloms and Excise, and grant

1 ing other Duties in lieu thererf, and for applying the said Duties,

'together with the other Duties composing the Publick Revenue,forper

'ailing the Importation of certain Goods, Wares, and Merchandize,

lii Produce or Manufacture of the European Dominions of the

'Trench King into this Kingdom; and for applying certain unclaimed

'Monies remaining in the Exchequer for the Payment of Annuities on

'Lives to the ReduSion of the National Debt, the said respective Duties

'of Sixpence and One Shilling were carried to and made Part of the

'Consolidated Fund: And whereas much Difficulty, and many

'Omissions, Inconveniencies, and Irregularities arise, in charging, de

'dueling, collecting, and accounting for the said Duties of Sixpence

! and One Shilling Id the Pound respectively; and it is therefore ex

'pedient that further and more convenient and effectual Provisions

'should be made for the deducting, assessing, levying, collecting, and

'managing the fame, and that the fame should be consolidated; and

'for that Purpose, that the said several Acts of Parliament, passed

'm the Seventh and Twelfth Year3 of the Reign of King George the

'First, and in the Thirty-first and Thirty-second Years of the Reign

'of King George the Second, and in the Twenty-seventh Year of

1 the Reign of His present Majesty, so far as the fame relate to the

1 said Duties of Sixpence and One Shilling, respectively, should be

'repealed:' Be it therefore further enacted, That the laid recited Such Parts of th»

Ads of Parliament, passed in the Seventh and Twelfth Years of the re;'ited Acts u

Reign of Kinjr George the First, and the Thirty-first and Thirty. TMT! ,0.'!" 6d( y ■xr • • »■ and Js, Unties

lecond Years of the Reign of King George the Second, and in the on offices &c. Twenty-seventh Year of the Reign of His present Majesty, re- repealed.' ipectively, so far as the fame relate to the said Duties of Sixpence l"d One Shilling, respectively, (hall, from and after the Twentyfifth Day of March One thousand eight hundred and eight, be, Jnd the same are hereby repealed; save and except as to the "'jingi collecting, recovering, and accounting for any Arrears of

such

Duties of 6d. and
Is. in the Pound
on Pensions and
Offices, in lieu of
Dutes repealed.

Continuance of
said Duties, one
Year from 25th
March 1808.

Said Duties on Pennons, &c. shall be assessed under Provisions of Aa 46 G. 3. «. 65.

such Duties, or the recovering of any Penalties or Forfeitures which may have arisen, or been incurred, or which may be incurred in respect thereof.

XVIII. And be it further enacted, That for and upon all Pensions and Annuities charged upon any of His Majesty's Revenues, or any Rates or Duties granted to His Majesty, or upon the Contingent Fund, Fees, or Incidents of any Office, or upon any Publick Monies, and also upon all Salaries, Fees, and Wages payable for or in respect of Offices of Prosit granted by or derived from the Crown, upon, for, or in respect of which, before the pasting of this Act, the said Deduction of Sixpence in the Pound was charged or chargeable, there (hall be imposed a Duty of Sixpence in the Pound; and for and upon every Twenty Shillings of the Yearly Value or Amount of all Salaries, Fees, and Perquisites incident to, or received for or in respect of all Offices and Employments of Prosit, and for every Twenty Shillings of all Pensions and other Gratuities payable out of any Revenue belonging to His Majesty in Great Britain or out of the Contingent Fund, Fees, or Incidents of any Office, or out of any Publick Monies exceeding the Value of One hundred Pounds per Annum, and in respect of which Pensions and other Gratuities before the passing of this Act the said Deduction of One Shilling in the Pound was charged or chargeable or made or liable to be made, there drill be charged a Duty of One Shilling; and the Payment of One of such Duties of Sixpence or One Shilling respectively, (hall not exempt or discharge any Person from paying the other of such Duties, if such Persons (hall have been chargeable with or liable to pay more than One of such Dutie3 by any such former Acts of Parliament.

XIX. Provided always, and be it further enacted, That the said several Duties of Sixpence and One Shilling respectively, herein-before by this Act granted, (hall be charged and chargeable for One Year from the Twenty-sifth Day of March One thousand eight hundred and eight.

XX. And be it further enacted, That the said several and respective Duties before granted by this Act, of Sixpence and One Shilling respectively, (hall be deducted, assessed, raised, levied, paid, and collected, and accounted for, during the Time andTerm aforesaid, by the same Ways, Means, and Methods, and by the fame Rules, Regulations, and Directions, and under such Provisoes, Penalties, and Forfeitures, and with such Power of Mitigation, and other Powers, as far as the fame are applicable to the Purposes of this Act, in relation to the said Duties of Sixpence and One Shilling, as are prescribed and expressed in an Act, made in the Forty-sixth Year of the Reign of His present Majesty, intituled, An Ail for granting to His Majrfly during the present War, and until the Sixth Day os April next aster the Ratification os a Definitive Treaty os Peace, further additional Rates and Duties in Great Britain, on the Rates and Duties on Profits arising from Property, Professions, Trades, and Offices; and for repealing an AS, passed in the Forty-fifth Tear of His present Majesty, for repealing certain Parts of an A8, made in the Forty-third Tear of His present Majesty, for granting a Contribution on the Profits arising from Properly, Professions, Trades, and Offices, and to consolidate and render more efsctlual the Provisions for colIcBtng the said Duties, with respect to the said Duties imposed by that Act on Salaries, Fees, Wages, or other Perquisites or Profits accruing

by reason of Offices or Employments of Profit, and on Annuities, Pensions, and Stipends; and every Article, Rule, Clause, Matter, ad Thing- in the said last-recited Act contained, and now in force rth relation to the Duties granted by that Act, (hall be in force and effect (as far as the fame are applicable) to all Intents and Purposes, for deducting, assessing, raising, levying, collecting, securing, and accounting for the said Duties of Sixpence and One Shilling so by Shis Act granted as aforesaid, and for levying and recovering all Penalties and Forfeitures which may be incurred in- respect thereof, as fully and effectually as if the fame were particularly repeated io this Act, and made Part thereof.

XXI. And be it further enacted, That the several Commissioners authorized to act in the Execution of the said recited Act made in the Forty-sixth Year of the Reign of His present Majesty, in relation to the Duties imposed by that Act on Offices or Employments of Profit, and on Pensions or Stipends, (hall be Commissioners for putting in Execution this Act, and (hall have the like Powers and Authorities for deducting, assessing, raising, and collecting the said Duties by this Act granted, of Sixpence and One Shilling respectively, and stall be entitled to the same Protections, Privileges, and Immunities, zi are given them by the said recited Act made in the Forty-sixth Year of the Reign of His present Majesty, with relation to the Duties granted by the said recited Act upon Salaries, Fees, Wages, and other Perquisites and Profits accruing by reason of Offices and Em. ployments ot Profit, and on Annuities, Pensions, and Stipends.

XXII. * And whereas by an Act pasted in the Thirty-eighth Year 1 of the Reign of His present Majesty, intituled, An AS for making 'perpetual, subject to Redemption and Purchase in the Manner therein 'stated, the several Sums of Money noiu charged in Great Britain as a 'Land Tax, for One Tear, from the Twenty-fifth Day of March One 'thousandseven hundred and ninety-eight, the several and respective Sums 'of Money granted to your Majesty, byaLandTax, for the Service 'of the YearOne thousand seven hundred and ninety-eight, which were

* or should be charged on any Manors, Messuages, Lands, Tenements, 'or Hereditaments in Great Britain, are, after the Twenty-fifth Day 'of March One thousand seven hundred and ninety-nine, continued

* and made perpetual, with a Provision that the several Sums of Money 'charged upon Estates in ready Monev, Debts, Goods, Wares, Mer'chandize, or Personal Estates, or upon any Person or Persons in respect

* of any Publick Office or Employment of Profit in the said Act men* 'tioned, should, after the Twenty-fifth Day of March One thousand 'seven hundred and ninety-nine, be ascertained, levied, collected, and 'paid according to the Directions of any Act or Acts to be passed for 'that Purpose ;' be it therefore enacted, That the several and respective Sums of Money which shall have been or stiall be charged upon Estates, in ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Personal Estate, by virtue of an Act, passed in the Thirtyeighth Year of the Reign of His present Majesty,intituled, An A3 {'it granting an Aid to His Majejly ly a Land lax to be raised in Great Britain for the Service of the Tear One thousand seven hundred and ninety-eight, and which were not authorized to be sold in or by another Act made and passed in the sameThirty-eighth Year aforesaid, intituled, An AS for making perpetual, subjefi to Redemption and Purchase in the Manner therein stated, the several sums of Money noiu charged in Great

48 Ceo. III. C Britain

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Britain as a Land Tax, for one Tear, from the Twenty-fifth Day of March One thousand seven hundred and ninety-eight, and also the several Sums of Money charged by virtue of the said recited Act made in the Thirty-eighth Year of His present Majesty's Reign, in respect of any Publick Offices or Employments, or any Annuities, Pensions, Stipends, or other Annual Payments, shall be raised, levied, collected, and paid unto His Majesty within the Space of One Year from the Twenty-fifth Day of March One thousand eight hundred and eight, and shall be ascertained, assessed, and taxed in such Manner and Form as are herein-after expressed.

XXIII. And be it further enacted, That the several and respective Sums of Money which (hall have been or (hall be charged by virtue of the said recited Act made in the Thirty-eighth Year of His present Majesty's Reign on Personal Estates as aforesaid, (hall be and are hereby set and imposed on the several and respective Parishes, Constablewicks, Divisions, Allotments, and Places, wherein the fame have been or (hall be so charged by virtue of the laid last-mentioned Act; and that towards raising the said several and respective Sums of Money hereby charged on the respective Parishes, Constablewicks, Divisions, Allotments, and Places in England, Wales, and Bnivici-upon-Tweed, in respect of such Personal Estate as aforesaid, all and every Person and Persons, Bodies Politick and Corporate, Guilds and Fraternities, within the fame Parishes, Constablewicks, Divisions, Allotments, and Places respectively, having any Estate in ready Money, or in any Debts whatsoever owing to them within Great Britain or without, or having any Estate in Goods, Wares, Merchandize, Chattels, or other Personal Estate whatsoever, within Great Britain or without, belonging to or in trust for them (except and out of the Premiies deducted such Sums as he, (he, or they do bonii fide owe, and such Debts owing to them as (hall be adjudged desperate by the respective Commissioners appointed by this Act; aud also except the Stock upon Lands, and such Goods as are used for Household Stuff; and also except such Loans and Debts as are or (hall be owing from His Majesty to any Person or Persons) (hall be charged, with as much Equality and Indifference as is possible, by a Pound Rate, that is to sav, by an equal Pound Rate for every One hundred Pounds of such ready Money and Debts, and for every One hundred Pounds worth of such Goods, Wares, and Merchandize, Chattels, or other Personal Estate, and so for any lesser or greater Sum or Value, for or towards the said several and respective Sums by this Act set or imposed, or intended to be set or imposed, for and upon all and every such Parishes, Constablewicks, Divisions, Allotments, and Places, hereby charged therewith as aforesaid; so that by the said Rates so to be taxed or asllssed as aforesaid for or upon the said ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Personal Estate, according to the Purport and true Meaning of this present Act, the full and entire Sums hereby set or imposed, or intended to be let and imposed, in England, IVales, and Berwick as aforesaid, upon the said Personal Estates, (hall be completely and effectually taxed, assessed, levied, and collected, and (hall be paid into the Receipt of His Majesty's Exchequer by Four quarterly Payments, the first Payment thereof to be made on or before the Twenty-fourth Day of June which (hall be in the Year of our Lord One thousand eight hundred and eight.

XXIV. And

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