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Recovery of
Fenalties.

G. 1. ft. 1.

c. 27.

12 G. 1. c. 2.

31 G. 2. c. 22.

veyed away with and amongst any fuch 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 Maltfter or Maker of Malt fhall fraudulently convey away, or caufe or procure, or permit or fuffer to be conveyed away from the Ciftern, Uting Fat, or other wetting Place or Utenfil, any Steeping or Part of any Steeping of Corn or Grain making into Malt, fo that no Gauge of fuch Corn or Grain so conveyed away can be taken in the Couch by the Officer; then and in each of the faid Cafes every such Maltster and Maker of Malt fo offending fhall for every fuch Offence forfeit and lofe the Sum of One hundred Pounds,

XVI. And be it further enacted by the Authority aforefaid, That all Fines, Penalties, and Forfeitures, for any Offences against this Act, fo far as the fame relates to the faid Duty on Malt, fhall be fued for, levied, and recovered, or mitigated, by the fame Ways, Means, and Methods, as any Penalty or Forfeiture given by any of the Laws of Excife upon Beer, Ale, and other Liquors, can or may be fued for, levied, recovered, or mitigated, or by any Law or Laws of Excife, or by Action of Debt, Bill, Plaint, or Information, in of His Majesty's Courts of Record at Westminster, and that one Moiety of fuch Fines, Penalties, and Forfeitures, fhall be to the Ufe of His Majefty, His Heirs and Succeffors, and the other Moiety to him or them that fhall discover, inform, or fue for the fame.

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XVII. And whereas by an Act of Parliament, paffed in the Seventh Year of the Reign of His late Majefty King George the First, intituled, An A& for raising a Sum not exceeding Five hundred thoufand Pounds, by charging Annuities at the Rate of Five Pounds 6 per Centum per Annum upon the Civil Lift Revenues, till redeemed by the Crown; and for enabling His Majefty, His Heirs or Succeffors, (by causing fuch 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 faid Annuities; and for borrowing Money upon certain Lottery Tickets; and for difcharging the Corporations for Affurances of Part of the Money which they were obliged to pay to His Majefty; and for making good a Deficiency to the Eaft India Company; it was amongst other Things enacted, that it might be lawful for His Majefty to caufe a Deduction to be made, not exceeding Sixpence in the Pound, out of all Monies which, after the First Day of August, fhould be paid for or upon all Penfions and Annuities charged upon any of the faid Hereditary, or Temporary Duties, and for and upon all Salaries, Fees, and Wages payable for or in refpect of Offices of Profit granted by or derived from the Crown, with certain Exceptions therein particularly fpecified: And whereas by one other A&t paffed in the Twelfth Year of the Reign of His faid late Majefty King George the First, intituled, An Act for granting to His Majesty the Sum of One Million, to be raised by way of a Lottery, the faid Deductions were further continued for the Purposes in that Act mentioned: And whereas by one other Act, paffed in the Thirty-first Year of the Reign of His late Majefty King George the Second, intituled, An Ad for granting to His Majefly feveral Rates and Duties upon Offices and Penfions, and upon Houses, and upon Windows or Lights, and for raifing the Sum of Five Millions by Annuities, and a Lottery,

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to be charged on the faid Rates and Duties; it was among other Things enacted, that there fhould be yearly raifed, levied, and paid ut His Majefty, His Heirs and Succeffors, the Sum of One ShilEg over and above all other Duties already charged or payable, for every Twenty Shillings of the yearly Value or Amount of all Salanes, Fees, and Perquifites, incident to or received for or in Refpect of all Offices and Employments of Profit in Great Britain, and the like Sum of One Shilling for every Twenty Shillings of all Penfions and other Gratuities payable out of any Revenue belonging to His Majefty in Great Britain, exceeding the Value of One hundred Pounds per Annum: And whereas by one other Act, paffed in the Thirty-fecond Year of the Reign of His faid late Majefty King George the Second, intituled, An A&t to explain and 32 G. 2. c. 33, amend an At made in the laft Seffion of Parliament, intituled, An d

'før granting to His Majefty feveral Rates and Duties upon Offices and Penfions, and upon Houjes, and upon Windows or Lights, and for raifing the Sum of Five Millions by Annuities, and a Lottery, to be charged on the faid Rates and Duties,' fo far as the fame relates to the 'Rates and Duties on Offices and Penfions, certain Provifions were made 'for collecting and paying the faid laft-mentioned Duty of One Shilling in the Pound: And whereas by an Act, paffed in the Twenty'feventh Year of the Reign of His prefent Majefty, intituled, An 27 G. 3. c. 13. AB for repealing the feveral Duties of Cuftoms and Excife, and granting other Duties in lieu thereof, and for applying the faid Duties, together with the other Duties compofing the Publick Revenue, for permitting the Importation of certain Goods, Wares, and Merchandize, the Produce or Manufacture of the European Dominions of the 'French King into this Kingdom; and for applying certain unclaimed 'Monies remaining in the Exchequer for the Payment of Annuities on 'Lives to the Reduction of the National Debt, the said refpective Duties ' of Sixpence and One Shilling were carried to and made Part of the 'Confolidated Fund: And whereas much Difficulty, and many Omiffions, Inconveniencies, and Irregularities arife, in charging, deducting, collecting, and accounting for the faid Duties of Sixpence and One Shilling in the Pound refpectively; and it is therefore ex'pedient that further and more convenient and effectual Provifions 'fhould be made for the deducting, affeffing, levying, collecting, and 'managing the fame, and that the fame fhould be confolidated; and for that Purpose, that the faid feveral Acts of Parliament, passed in the Seventh and Twelfth Years of the Reign of King George the First, and in the Thirty-firft and Thirty-fecond Years of the Reign of King George the Second, and in the Twenty-feventh Year of the Reign of His prefent Majefty, fo far as the fame relate to the faid Duties of Sixpence and One Shilling, refpectively, should be repealed: Be it therefore further enacted, That the faid recited Acts of Parliament, paffed in the Seventh and Twelfth Years of the Reign of King George the Firft, and the Thirty-first and Thirtyfecond Years of the Reign of King George the Second, and in the Twenty-feventh Year of the Reign of His prefent Majefty, refpectively, fo far as the fame relate to the faid Duties of Sixpence and One Shilling, refpectively, fhall, from and after the Twentyfifth Day of March One thoufand eight hundred and eight, be, and the fame are hereby repealed; fave and except as to the levying, collecting, recovering, and accounting for any Arrears of

fuch

Such Parts of the recited Acts as

relate to the 6d. and 1s. Duties

on Offices, &c. repealed.

Duties of 6d. and

1s. in the Pound

on Penfions and Offices, in lieu of Dutes repealed.

Continuance of

Year from 25th

fuch Duties, or the recovering of any Penalties or Forfeitures which may have arifen, or been incurred, or which may be incurred in refpect thereof.

XVIII. And be it further enacted, That for and upon all Penfions and Annuities charged upon any of His Majefty's Revenues, or any Rates or Duties granted to His Majefty, or upon the Contingent Fund, Fees, or Incidents of any Office, or upon any Publick Monies, and alfo upon all Salaries, Fees, and Wages payable for or in refpect of Offices of Profit granted by or derived from the Crown, upon, for, or in refpect of which, before the paffing of this Act, the faid Deduction of Sixpence in the Pound was charged or chargeable, there fhall be impofed 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 Perquifites incident to, or received for or in refpect of all Offices and Employments of Profit, and for every Twenty Shillings of all Penfions and other Gratuities payable out of any Revenue belonging to His Majefty 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 refpect of which Penfions and other Gratuities before the paffing of this Act the faid Deduction of One Shilling in the Pound was charged or chargeable or made or liable to be made, there fhall be charged a Duty of One Shilling; and the Payment of One of fuch Duties of Sixpence or One Shilling refpectively, shall not exempt or difcharge any Perfon from paying the other of fuch Duties, if fuch Perfons fhall have been chargeable with or liable to pay more than One of fuch Duties by any fuch former Acts of Parliament.

XIX. Provided always, and be it further enacted, That the faid faid Duties, one feveral Duties of Sixpence and One Shilling refpectively, herein-before by this Act granted, fhall be charged and chargeable for One Year from the Twenty-fifth Day of March One thoufand eight hundred and eight.

March 1808.

Said Duties on Penfions, &c. fhall be affeffed under Provifions of Act 46 G. 3. c. 65.

XX. And be it further enacted, That the faid feveral and refpective Duties before granted by this Act, of Sixpence and One Shilling refpectively, fhall be deducted, affeffed, raifed, levied, paid, and collected, and accounted for, during the Time and Term aforefaid, by the fame Ways, Means, and Methods, and by the fame Rules, Regulations, and Directions, and under fuch Provifoes, Penalties, and Forfeitures, and with fuch Power of Mitigation, and other Powers, as far as the fame are applicable to the Purposes of this A&t, in relation to the faid Duties of Sixpence and One Shilling, as are prescribed and expreffed in an Act, made in the Forty-fixth Year of the Reign of His prefent Majefty, intituled, An Act for granting to His Majefly during the prefent War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, further additional Rates and Duties in Great Britain, on the Rates and Duties on Profits arifing from Property, Profeffions, Trades, and Offces; and for repealing an Act, paffed in the Forty-fifth Year of His prefent Majefy, for repealing certain Parts of an A&t, made in the Forty-third Year of His prefent Majefty, for granting a Contribution on the Profits arifing from Property, Profeffions, Trades, and Offices, and to confolidate and render more effectual the Provifions for collecting the faid Duties, with refpect to the faid Duties impofed by that Act on Salaries, Fecs, Wages, or other Perquifites or Profits accruing

by reafon of Offices or Employments of Profit, and on Annuities, Pentions, and Stipends; and every Article, Rule, Claufe, Matter, and Thing in the faid last-recited Act contained, and now in force with relation to the Duties granted by that Act, fhall be in force and effect (as far as the fame are applicable) to all Intents and Purposes, for deducting, affeffing, raifing, levying, collecting, fecuring, and accounting for the faid Duties of Sixpence and One Shilling fo by this Aft granted as aforefaid, and for levying and recovering all Penalties and Forfeitures which may be incurred in refpect thereof, as fully and effectually as if the fame were particularly repeated in this Act, and made Part thereof.

Commiffioners

under 46 G. 3. C. 65. fhall be for levying faid Duties on Fenfions, &c.

Commiffioners

XXI. And be it further enacted, That the feveral Commiffioners authorized to act in the Execution of the faid recited Act made in the Forty-fixth Year of the Reign of His prefent Majefty, in relation to the Duties impofed by that Act on Offices or Employments of Profit, and on Penfions or Stipends, fhall be Commiffioners for putting in Execution this Act, and thall have the like Powers and Authorities for deducting, affeffing, raifing, and collecting the faid Duties by this Act granted, of Sixpence and One Shilling refpectively, and fhall be entitled to the fame Protections, Privileges, and Immunities, as are given them by the faid recited Act made in the Forty-fixth Year of the Reign of His prefent Majefty, with relation to the Duties granted by the faid recited A&t upon Salaries, Fees, Wages, and other Perquifites and Profits accruing by reafon of Offices and Employments of Profit, and on Annuities, Penfions, and Stipends. XXII. And whereas by an Act paffed in the Thirty-eighth Year 38 G. 3. c. 60. of the Reign of His prefent Majefty, intituled, An Act for making *perpetual, fubject to Redemption and Purchafe in the Manner therein flated, the feveral Sums of Money now charged in Great Britain as a Land Tax, for One Year, from the Twenty-fifth Day of March One thousand feven hundred and ninety-eight, the several and respective Sums of Money granted to your Majefty, by a Land Tax, for the Service ' of the Year One thousand seven hundred and ninety-eight, which were or fhould be charged on any Manors, Meffuages, 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 Provifion that the feveral Sums of Money charged upon Eftates in ready Money, Debts, Goods, Wares, Merchandize, or Perfonal Eftates, or upon any Perfon or Perfons in refpect of any Publick Office or Employment of Profit in the faid Act mentioned, should, after the Twenty-fifth Day of March One thoufand feven hundred and ninety-nine, be afcertained, levied, collected, and paid according to the Directions of any Act or Acts to be paffed for that Purpofe;' be it therefore enacted, That the feveral and refpective Sums of Money which fhall have been or fhall be charged upon Eftates, in ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Perfonal Eftate, by virtue of an Act, paffed in the Thirtyeighth Year of the Reign of His prefent Majefty, intituled, An Act fold by 38 G. 3. for granting an Aid to His Majefty by a Land Tax to be raised in Great c. 60. and on Britain for the Service of the Year One thousand feven hundred and Offices, &c. fhail ninety-eight, and which were not authorized to be fold in or by another Act made and paffed in the fame Thirty-eighth Year aforefaid, intituled, An A& for making perpetual, fubject to Redemption and Purchase in the Manner therein flated, the feveral fums of Money now charged in Great 48 Geo. III.

C

Britain

Rates on Perfonal
Eftatecharged by

38 G. 3. c. 5.
and not au-

thorized to be

be levied within one Year from 25 March 1808,

Sums charged on

on Parifhes and

raifed on Perfonal Eftates, &c. by a Found Rate payable Quarterly.

A.D. 1808. Britain as a Land Tax, for one Year, from the Twenty-fifth Day of March One thousand feven hundred and ninety-eight, and alfo the feveral Sums of Money charged by virtue of the faid recited Act made in the Thirty-eighth Year of His prefent Majefty's Reign, in refpect of any Publick Offices or Employments, or any Annuities, Penfions, Stipends, or other Annual Payments, fhall be raised, levied, collected, and paid unto His Majefty within the Space of One Year from the Twenty-fifth Day of March One thoufand eight hundred and eight, and shall be afcertained, affeffed, and taxed in fuch Manner and Form as are herein-after expreffed.

XXIII. And be it further enacted, That the feveral and refpective Perfonal Eftates Sums of Money which fhall have been or fhall be charged by virtue by38G.3.c.5.§3. of the faid recited Act made in the Thirty-eighth Year of His prefhall be impofed fent Majefty's Reign on Perfonal Eftates as aforefaid, fhall be and are hereby fet and impofed on the feveral and refpective Parishes, Conftablewicks, Divifions, Allotments, and Places, wherein the fame have been or fhall be fo charged by virtue of the faid laft-mentioned Act ; and that towards raifing the faid feveral and refpective Sums of Money hereby charged on the refpective Parifhes, Conftablewicks, Divifions, Allotments, and Places in England, Wales, and Berwick-upon-Tweed, in refpect of fuch Perfonal Eitate as aforefaid, all and every Perfon and Perfons, Bodies Politick and Corporate, Guilds and Fraternities, within the fame Parishes, Conftablewicks, Divifions, Allotments, and Places refpectively, having any Eftate in ready Money, or in any Debts what foever owing to them within Great Britain or without, or having any Eftate in Goods, Wares, Merchandize, Chattels, or other Perfonal Eftate what foever, within Great Britain or without, belonging to or in truft for them (except and out of the Premifes deducted fuch Sums as he, fhe, or they do bona fide owe, and fuch Debts owing to them as fhall be adjudged defperate by the refpective Commiffioners appointed by this Act; and also except the Stock upon Lands, and fuch Goods as are used for Household Stuff; and alfo except fuch Loans and Debts as are or fhall be owing from His Majesty to any Perfon or Perfons) fhall be charged, with as much Equality and Indifference as is poffible, by a Pound Rate, that is to fay, by an equal Pound Rate for every One hundred Pounds of fuch ready Money and Debts, and for every One hundred Pounds worth of fuch Goods, Wares, and Merchandize, Chattels, or other Perfonal Eftate, and fo for any leffer or greater Sum or Value, for or towards the faid feveral and refpective Sums by this Act fet or impofed, or intended to be fet or impofed, for and upon all and every fuch Parishes, Conftablewicks, Divifions, Allotments, and Places, hereby charged therewith as aforefaid; fo that by the faid Rates fo to be taxed or affeffed as aforefaid for or upon the faid ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Perfonal Eftate, according to the Purport and true Meaning of this prefent Act, the full and entire Sums hereby fet or impofed, or intended to be fet and impofed, in England, Wales, and Berwick as aforefaid, upon the faid Perfonal Eftates, fhall be completely and effectually taxed, affeffed, levied, and collected, and fhall be paid into the Receipt of His Majesty's Exchequer by Four quarterly Payments, the firft Payment thereof to be made on or before the Twenty-fourth Day of June which fhall be in the Year of our Lord One thoufand eight hundred and eight.

XXIV. And

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