XXIV. And be it further enacted, That for and towards raifing the feveral Sums of Money charged as laft aforefaid on Perfons in refpect of Publick Offices or Employments of Profit, all and every Perfon and Perfons, and all and every Commiffioner and Commiffioners having, ufing, or exercifing any Publick Office or Employment of Profit in England, Wales, or Berwick as aforefaid, which is or fhall be rated or affelfed by virtue of an Act, pafled in the Thirty-eighth Year of the Reign of His prefent Maefty, intituled, An Ad for granting an Aid to His Majefly by a Land Tax to be raifed in Great Britain, for the Service of the Year One thoufand feven hundred and ninetyeight, and all and every their Clerks, Agents, Secondaries, Substitutes, and other inferior Minifters whatsoever (fuch Military Officers who are or fhall be in mufter by the Mufter Mafter General of His Majefty's Army, or in Pay in His Majesty's Army or Navy in refpect of fuch Offices, only excepted) fhall yield and pay unto His Majesty any Sum not exceeding the Sum at which fuch Office or Employment was affeffed in the Year commencing from the Twenty-fifth Day of March One thousand feven hundred and ninety-eight, by virtue of the faid Act paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Act for granting an Aid to His Majefly by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand feven hundred and ninety-eight; and that all and every Perfon and Perfons, Guilds, Fraternities, Bodies Politick and Corporate, having an Annuity, Penfion, Stipend, or other yearly Payment, either out of the Receipt of His Majefty's Exchequer in England, or out of any Branch of his Majefty's Revenue in Great Britain, or payable, or fecured to be paid by any Perfon or Perfons whatfoever in Great Britain (not being or iffuing out of any Lands, Tenements, or Hereditaments, or charged upon the fame,or included in any Affeffment made upon Lands, Tenements, or Hereditaments, mentioned in the faid Act paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Ad for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain, for the Service of the Year One thoufand feven hundred and ninety-eight, and not being Annuities or yearly Payments which, by any Act or Acts of Parliament made or to be made, are or fhall be especially exempted from the Payment of Taxes or Aids) fhall yield and pay unto his Majesty the Sum of Four Shillings for every Twenty Shillings by the Year for every fuch Annuity, Penfion, Stipend, or yearly Payment refpectively, and after that Rate for One whole Year; the faid feveral Rates and Sums of Money hereby granted to be affeffed, impofed, levied, and collected, in fuch Manner as herein. after is mentioned. XXV. And be it further enacted, That for the better affeffing, ordering, levying, and collecting of the feveral Sums of Money fo as laft aforefaid limited and appointed to be raifed and paid in the aforefaid Part of Great Britain called England, Wales, and Berwick-uponTweed, in refpect of Perfonal Eltates, and in refpect of Offices or Employments of Profit, and Annuities, Penfions, Stipends, and other yearly Payments, and for the more effectual putting this Act in Execution, in reference to the fame, all and every the Perfon and Perfons who in and by an Act of Parliament, made and paffed in the Forty-fifth Year of His Majefty's Reign, intituled, An Act for appainting Commiffioners for putting into Execution an A&t of this Seffion Unless Special Commiffioners fhall be appointed by fome Act. Commiffioners fhall meet before 30 Ap. 1808, to infpe&t Affeff ments to 25 March on Perfonal Eftates as diftinct from Land: and fhall of Parliament, for continuing and granting to His Majesty a Duty on Penfions, Offices, and Perfonal Eftates in England, and certain Duties on Sugar, Malt, Tobacco, and Snuff, in Great Britain, for the Service of the Year One thoufand eight hundred and five; and an A&t, made in the Thirty-eighth Year of His prefent Majefty, for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight; or in and by one other Act, made in the Forty-fixth Year of the Reign of His prefent Majefty, intituled, An A& for rectifying Mistakes in the Names of the Commiffioners appointed by an Act, made in the laft Seffion of Parliament, intituled, An Act for appointing Commiffioners for putting into • Execution an A of this Seffion of Parliament, for continuing and granting to his Majefly a Duty on Penfions, Offices, and Perfonal Eftates in England, and certain Duties on Sugar, Malt, Tobacco, and Snuff, in Great Britain, for the Service of the Year One thoufand eight hundred and five; and an Act made in the Thirty-eighth Year of His prefent Majefly, for granting an Aid to His Majefly by a Land Tax, to be raifed in Great Britain, for the Service of the Year One thousand feven hundred and ninety-eight; and for appointing other Commiffioners, together with thofe named in the firfl-mentioned Act, to put in Execution an Act of this Seffion of Parliament, for continuing and granting to His Majefly a Duty on Penfins, Offices, and Perfonal Eftates in England, and certain Duties on Sugar, Malt, Tobacco, and Snuff in Great Britain, for the Service of the Year One thoufand eight hundred and fix, alfo the faid Act, made in the Thirty-eighth Year of His prefent Majefly; and for indemnifying fuch Perfons as have acted as Commiffioners for executing the jaid Ads, were named and appointed Commiffioners for putting in Execution the fame Acts within the feveral Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divifions, and Places of England, Wales, and Town of Berwick-uponTweed, duly qualifying themfelves according to the faid Act, paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Ad for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand feven hundred and ninety-eight, in that Behalf, fhall be Commiffioners for putting in Execution this prefent Act, and the Powers therein contained, within and for all and every the Parishes, Conftablewicks, Divifions, Allotments, and Places, fituate within the fame Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divifions, and Places refpectively: Unlefs, before the Day hereinafter appointed for the first Meeting of the Commiffioners for putting this Act into Execution, fome Act or Acts of Parliament fhall be made and paffed, for naming and appointing Special Commiffioners for putting into Execu tion this prefent A&t; in which cafe no Perfon or Perfons fhall be empowered, by virtue of any Nomination or Appointment by any former Act, or by this Act of Parliament, to act as a Commiffioner for putting this prefent Act into Execution. XXVI. And be it further enacted, That the feveral Commiffioners laft aforefaid fhall meet together at the most usual and common Places of Meeting within their refpective Hundreds, Lathes, Rapes, Wapentakes, Wards, and other Divifions refpectively, within England, Wales, and Berwick-upon-Tweed, within which they are appointed Commiffioners, on or before the Thirtieth day of April One thoufand eight hundred and eight, and fhall meet afterwards in like Manner as often before 10 May return Schedules of Affeffment to and the Exche Receiver General quer. often as it shall be neceffary, for putting fo much of this Act in Ex- C3 Receipts for Places where Affeffments have been made for the Year ending 25 March 1808. discharged from the Sums levied. Powers and 38 G. 3. c. 5: Reign extended to this Act. Under 38 G. 3. c. 5. Newcastle on Tyne was charged with a certain Sum, part there Reign of His prefent Majefty, intituled, An Ad for granting an Aid to His Majefty by a Land Tax, to be raised in Great Britain, for the Service of the Year One thoufand feven hundred and ninety-eight, are provided and established for afcertaining, raifing, levying, mitigating, adjudging, paying, and managing the Rates and Affeffments granted by the faid laft mentioned Act; and which by the faid other Act, paffed in the fame Thirty-eighth Year aforefaid, 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, are continued and made perpetual, in relation to the Rates and Affeffments charged on Lands, Tenements, and Hereditaments, until the Redemption and Purchase thereof, fhall be practifed, used, and put in Execution in and for the afcertaining, raifing, levying, mitigating, adjudging, paying, and managing the faid laft-mentioned Rates, Affeffments, and Sums of Money to be charged, affeffed, and levied by virtue of this Act, in refpect of Perfonal Eftates, and in refpect of Offices or Employments of Profit, and Annuities, Penfions, Stipends, and other yearly Payments, as fully and effectually, to all Intents and Purpofes, as if all and every the faid Powers, Rules, Penalties, and Forfeitures, Claufes, Matters, and Things, were particularly repeated and re-enacted in this Act. XXIX. Whereas by an Act, paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Ad for granting an Aid to His Majefly by a Land Tax, to be raised in Great Britain, for the Service of the Year One thoufand feven hundred and ninety-eight, the Town and County of the Town of Newcastle-upon-Tyne was charged in the Sum of Two thousand five hundred and eighty Pounds Sixteen Shillings and Four-pence, Part whereof has been raised and charged on the Duty herein-after mentioned: And whereas by two Acts, one thereof paffed in the Thirty-ninth Year of the Reign of 39,40G.3.c.43. His faid prefent Majefty, intituled, An Act to enable the Lords Com of raised on the Amount of the Duty on Coals, which, under 39 G.3. c.84: was purchased from the Duke of Richmond, and the faid Duty was vefted in the Crown. miffioners of the Treafury to contract with the Moft Noble Charles Duke of Richmond for the abfolute Purchase of the Property of the faid Duke, and all others interested, in a certain Duty of Twelvepence per Chaldron on Coals shipped in the River Tyne, to be confumed in England, and to grant a Compenfation for the fame, by way of Annuity, payable out of the Confolidated Fund; and the other thereof paffed in the Thirty-ninth and Fortieth Years of the Reign of His faid Majefty, intituled, An Ad to confirm an Agreement entered into between the Commiffioners of His Majesty's Treasury, and the Moft • Noble Charles Duke of Richmond, in purfuance of an Act paffed in the Thirty-ninth Year of His prefent Majefly, intituled, An A& to enable the Lords Commiffioners of the Treasury to contract with the Moft Noble Charles Duke of Richmond for the abfolute Purchase of the Property of the faid Duke, and all others interested, in a certain Duty of Twelve-pence per Chaldron on Coals Shipped in the River Tyne, to be confumed in England, and to grant a Compenfation for the fame by way of Annuity, payable out of the Confolidated Fund, and by virtue of the Agreement therein recited, the faid Duty, from and after the Twenty-fecond Day of Auguft One thousand feven hundred and ninety-nine, was vefted in, and made payable to • His Majefty, His Heirs and Succeffors, and the fame hath ever fince • been • been collected with and paid as the other Duties of Customs have • been collected, and paid; and it is therefore just that the faid Town and County of the faid Town, fhould, from the above Period, be exonerated and difcharged from the Amount annually charged on the faid Duty as aforefaid;' Be it further enacted, That it fhall be lawful for the Commiffioners of the faid Town and County to certify to the Barons of His Majefty's Court of Exchequer, what Sum and Sums of Money have been charged on the Duty in the faid Two laft recited Acts mentioned fince the Day of the Surrender of the fame, by virtue of the faid Two laft-recited Acts, and the Agreement therein meationed; and the faid Barons, or any Two or more of them, have hereby Power, by their Difcretions, at any Time before the Twenty fifth Day of March One thoufand eight hundred and eight, to dilcharge or caufe to be difcharged fo much of the faid Sum of Two thousand five hundred and eighty Pounds Sixteen Shillings and Four-pence, as fhall appear to them to have been charged on the faid Duty, fince the faid Twenty-fecond Day of August One thoufand feven hundred and ninety-nine; and the faid Sums fhall or may be difcharged upon the Duplicates returned or to be returned for the faid Town and County, and shall be allowed upon the Accounts of the Receivers General, and the Inhabitants of the faid Town and County fhall be acquitted against His Majesty, His Heirs and Succeffors, for the Payment of fuch Sums fo difcharged, or ordered to be difcharged, by the Barons of the faid Exchequer, as well for the Affeffments heretofore made as for all Affeffments hereafter to be made; any Thing in the faid first recited Act to the contrary notwithstanding. XXX. And be it further enacted, That in cafe the Proportions fet by this Act upon all and every the refpective Parishes, Conftablewicks, Divifions, Allotments, and Places in England, Wales, and Berwick-upon-Tweed, in refpect of any fuch Perfonal Estate as aforefaid, fhall not be fully affeffed, levied, and paid, according to the true Meaning thereof, or if any of the faid Affeffments, in refpect of fuch Perfonal Eftate, fhall be rated or impofed upon any Perfon not being of Ability to pay the fame, or that through any Wilfulness, Neglect, Miftake, or Accident, the faid Affeffment charged in each Parish or Place as aforefaid by virtue of this Act, happens not to be paid to the Receiver General, his Deputy or Deputies, as in this A&t is directed; that then and in all and every fuch Cafe or Cafes the feveral and refpective Commiffioners, Affeffors, and Collectors, acting in the Execution of this Act in relation to the faid Duties on Perfonal Eftates, and the faid last-mentioned Duties in refpect of Offices and Employments of Profit, Annuities, Penfions, Stipends, and other yearly Payments, and every of them refpectively, are hereby authorized and required to affefs and re-affefs, or caufe to be affeffed and re-affeffed, levied, and paid, all and every fuch Sam and Sums of Money upon the refpective Parishes or Places wherein fuch Deficiencies fhall happen, as to fuch Commiffioners, or fuch Number of them as by this Act are authorized to caufe the faid firft Affeffment hereby required to be made, shall seem most agreeable to Equity and Juftice; the faid new Affeffment to be made, collected, and paid in fuch Manner, and by fuch Means as in this Act or any Act hereby referred to, is declared and directed for other Affeffments. XXXI. And in order to ascertain more particularly the Mode of 'affeffing and rating the feveral Perfons who fhall be charged with C 4 any |