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or is out of the
Personal Estate lhall he assessed where it stall be, though the possessor rcsidenelsewherc.
Persons doubly rated shall be relieved on Certificate.
Persons avoiding the Tax charged Treble.
* any Rate or Assessment in respect of any Estates in ready Money,
* Debts, or Personal Estate, in England, Wales, or Bernvick-upon
* Tweed;' be it further enacted, That every Person who is or shall be rated for or in respect of any Personal Estate to him or her anyways belonging, shall be rated at such Place where he or she shall be resident at the Time of the Execution of this Act ; aud all Persons not being Householders, nor having a certain Place of Residence, shall be taxed at the Place where they shall be resident at the Time of the Execution of this Act; and if any person who ought to be taxed in England, Wales, or Berwick-upon-Tweed, by virtue of this Act, for or in respect of his or her Personal Estate, shall, at the Time of his or her Assessment, be out of the Realm, such Person shall be rated therefore in such Parish, Constablewick, Division, Allotment, or Place, where he was last abiding within this Realm.
XXXII. Provided always, That where any Person shall have any Goods, Wares, Merchandize, Chattels, or Personal Estate, in any Parish or Parishes, Constablewick or Constablewicks, Division or Divisions, Allotment or Allotments, or Place or Places, other than the Paristi, Constablewick, Division, Allotment, or Place where he or she shall be resident, or had his or her Residence, it shall be lawful at any Time before the Twenty-fourth Day of Jlugujl One thousand eight hundred and eight to rate and assess such Person for such Goods,Wares,Merchandize, Chattels,or Personal Estate, in any Parish or Parishes, Constablewick or Constablewicks, Division or Divisions, Allotment or Allotments, or Place or Places where the fame shall be: Provided also, that if any Person or Persons, by reason of his, her, or their having several Mansion Houses or Places of Residence, or otherwise, shall be doubly charged for any Personal Estate by occasion of this Act, then upon Certificate made by any Two or more of such Commissioners for the County, Riding, City, or Place of his, her, or their last Personal Residence, under their Hands and Seals, of the Sum or Sums charged upon him, her, or them (which Certificate the said Commissioners are hereby required to give without Delay, Fee, or Reward), and upon Oath made of such Certificate before any Two such Commissioners who have Authority to put this Act in Execution for the County, Riding, City, or Place, where the said Certificate shall be made, (which Oath such Commissioners are hereby authorized and required to administer) then the Person or Persons so doubly charged (hall, for so much as shall be certified, be discharged in every other Parish, Constablewick, Division, Allotment, or Place in England, Wales, or Berwick-upon-Tweed.
XXXIII. Provided also, That this Act shall not extend to the Inhabitants of Scotland, Ireland, Jersey, or Guernsey, for assessing any such Personal Estate which they, or any to their Use, have within those Places, for or towards the said Sum hereby authorized to be charged upon any Parish or Parimes, Constablewick or Constablewicks, Division or Divisions, Allotment or Allotments, or Place or Places in England, Wales, and Berwick-upon-Tweed as aforesaid: And if any Peison that ought to be taxed by virtue of this Act, for or in respect of his or her Personal Estate, shall, by changing his or her Place of Residence, or by any other Fraud or Covin, escape from the Taxation, and not be taxed and the same be proved before the Commissioners, or any Two or more of them, at any Time within One Year next after such Tax made, every Person that shall so escape from the Taxation and Payment, stiall be charged, upon Proof
thereof, at Treble the Value of so much as he or she should or ought to have been charged at by this Act, the said Treble Value, upon Certificate thereof made into the Exchequer by the Commissioners, before whom such Proof shall be made, to be levied on the Goods, Lands, and Hereditaments of such Persons.
XXXIV. 'And, for the better Discovery of Personal Estate in'tended to be charged by this Act be it further enacted, That every Householder in England, Wales, or Beriuick-upon-Tiveed, shall upon Demand of the Assessors of the respective Parishes or Places, give an Account of the Names and Qualities of such Persons as shall sojourn or lodge in their respective Houses, under the Penalty of forfeiting to His Majesty the Sum of Five Pounds, to be levied and recovered in such Manner as any other Penalty in this Act mentioned (hall and may be Jevied and recovered.
XXXV. And be it further enacted, That the several Members of Parliament who at the Execution of this Act, during this or the subsequent Session of Parliament, (hall abide within the Cities of London and WeJIminJlcr, and the Suburbs of the fame, or within the County of Middlesex, (hall, for or in respect of their ready Money or Debts, or any other Tax which may be laid on their Personal Estate or Persons in respect thereof, during this or the next Session of Parliament, be assessed only in the Places where such Members have their Mansion Houses, or other Places where they most usually reside during the Intervals of Parliament; and in cafe any Assessor or Commissioner (hall assess, or cause to be assessed, any Member of Parliament contrary to the Provision hereby made, he or they shall forfeit to the Party grieved the Sum of Forty Pounds to be recovered by Action of Debt or upon the Cafe, together with full Costs of Suit; any Thing herein contained to the contrary notwithstanding.
XXXVI. Provided always, That where any Person liable to be rated in respect of such Personal Estate, and inhabiting within the City of London, or any other City or Town Corporate in England, Wales, or Berwici-upon-Ttueed, hath his Dwelling House in One of the Parishes or Wards therein, and hath any Goods, Wares, or Merchandize, in any One or more of the other Parishes or Wards within the fame, that then such Person shall be taxed, charged, and assessed for such his Goods, Wares, and Merchandize, in the Parish or Ward where he dwelleth, and not elsewhere, within the laid City and Town Corporate.
XXXVII. And be it further enacted, That the Officers in the Receipt of His Majesty's Exchequer, and in other the Publick Offices, upon request to them made by the respective Assessors, (hall deliver, gratis, true Lists or Accounts of all Pensions, Annuities, Stipends, or other Annual Payments, and of all Fees, Salaries, and other Allowances, payable at the said Receipt, or in the said Publick Offices, to any Commissioner or Commissioners, Officer or Officers, for the Execution of this Act for the better Guidance of the said Assessors in the charging of the fame; and that in all Cafes where any Pensions, Annuities, Stipends, or other yearly Payments, or the Fees, Salaries, Wages, or other Allowances or Profits charged by this Act, shall be payable at the Receipt of the Exchequer, or at anv other Publick Office, or by any of HisMajesty's Receivers or Paymasters in England, Wales, or Ber-wick-upon-Ttuced, the said lastnenu'oned Tax or Payment, which in pursuance of this Act (hall
Penalty on Housekeepers not giving Lift of Lodgers, 5l.
Members of Parliament (hall be rated at their Mansion Housei.
Inhabitants of Town* shall be assessed in the Par ish where they reside.
Officers of Exchequer, &c. shall deliver Lists of Pensions, Annuities, &c. to Commiinoners, and in Default of Payment of the Rate, it may be stopped out of tlie Pension, &c
Officers Iball pay where employed.
Officers in Clianci-rv lhall be assessed in the Rolls liberty, by the Mailers, &c.
Pensions rateable nherc payable.
Where Office is executed by Deputy, the Assessment, shall be paid by him.
be charged for or in respect of such Annuities, Stipends, Fees, Salaries, Wages, Allowances, or Profits, shall and may (in case of non-payment thereof) be detained and stopped out of the same, or out of any Money which shall be paid upon such Pensions, Annuities, Stipends, Fees, Salaries, Wages, Allowances, or Profits, or for Arrears thereof, and be applied to the Satisfaction of the Rates and Duties not otherwise paid as aforesaid; and the proper Officets in the said Exchequer, and other the Publick Offices aforesaid, shall keep true Accounts of all Monies stopped, and (upon request) shall give Copies of such Accounts to the proper Collectors of such Monies for the respective Parishes or Places where the said Monies are assessed by this Act.
XXXVIII. And be it further enacted, That every Person in England, Wales, or Berwick-upon-Viveed, rated or assessed for his Office or Employment, shall be rated and pay for his said Office or Employment in the County, City, or Place, where the same shall be exercised, although the Revenue or Profits arising by luch Office or Employment are payable elsewhere: Provided always, that the Right Honourable the Master of the Rolls, the Masters in Chancery, Six Clerks, Clerks of the Petty Bag, Examiners, Registers, Clerks of the Inrolments, Clerks of the Affidavit and Subpœna Office, and all other the Officers of the Court of Chancery that execute their Offices within the Liberties of the Rolls, shall be there assessed to the said last-mentioned Duties for their respective Offices, Salaries, and other Profits, and not elsewhere; and the said Masters in Chancery for the Time being, and the said Six Clerks and Registers for the Time being, (hall be the Commissioners for putting in Execution, and shall put in Execution this Act, with relation to the last-mentioned Duties, within the said Liberty, and exercise the Powers therein contained ; and that all Annuities, Stipends, and Pensions, payable to any Officers in respect of their Offices, shall be taxed and assessed to the said last-mentioned Duties where such Offices are rated and assessed for their Offices, and not elsewhere; and that all other Pensions, Stipends, and Annuities in England, Wales, and Befwict-upon-Tiveed not charged upon Lands, shall be charged and assessed in the Parishes and Places where they are payable.
XXXIX. 'And whereas divers Offices and Employments of
• Profit, chargeable by this Act, are executed by Deputy, and the
• principal Officers living in Places remote from the Division, Paristi,
• or Place, where such Offices or Employments are taxable, the Rates
• and Assessments for such particular Offices and Employments cannot
• be recovered without great Charge and Difficulty;' be it therefore enacted, That where any Office or Employment of Prosit chargeable by this Act, is or sliall be executed by Deputy, such Deputy shall pay such Assessment as shall be charged thereon, and deduct the same out of the Profits of such Office or Employment; and in case of Refusal or Non-payment thereof, such Deputy shall be liable to such Distress as by this Act is prescribed against any Person having and enjoying any Office or Employment of Prosit, and to all other Remedies and Penalties therein respectively contained; and that there shall be the like Remedies and Penalties for the recovering the Monies assessed upon any such Office or Employment of Profit to the Land Tax for the Year One thousand seven hundred and six, and for any subsequent Year not yet satisfied, in all Cafes where the Accounts
of those Years, or any of them, are not otherwise cleared in the Exchequer.
XL. Provided always, and it is hereby further enacted, That The Quern of tiii Act, or any Thing herein contained, shall not charge or be Rny»l Family cast.rued to charge Her Majesty the Queen, or any of the Royal notcliwReable Family, for or in respect of any Annuities or yearly Payments '^j^of An* granted to Her said Majesty and to their said Royal Highnesses, but' tilt such Sums of Money, Annuities, or yearly Payments, and her laid Majesty and their Royal Highnesses, and their Treasurers, Receivers General, and Servants for the Time being, in respect of the same, shall be free and clear from all Taxes, Impositions, and other Charges whatsoever: Provided also, that this Act, or any of the fe- Superannuated veral Clauses herein contained, (hall not extend to charge the Pensions S<M Officers, &c. of any superannuated Commission or Warrant Sea or Land Officer, HOt ^argeable. or the Pensions of Widows of Sea or Land Officers slain in the Service of the Crown; or the Revenue of the moll Noble Order of the Garter; or the Pensions of the Poor Knights of Windsor, payable out of the Exchequer only ; or to charge a certain Pension of One hundred Pounds, granted by the late King Charles the Second, to the Poor Clergy of the IJJe of Man; or to charge the Pensions or Salaries of His Majesty's Pages of Honour; or ot" the Officers and NarTull-keopcrs. Persons employed or to be employed in collecting the Tolls and Duties payable by virtue of any Act or Acts of Parliament for making, repairing, or maintaining any publick Roads, by reason of their said Offices or Employments, or any Salary arising thereby.
XLI. 'And whereas the Rents and Revenues belonging to the 'Residentiaries of the Cathedral Churches in England and Wales, are 1 chargeable to the Land Tax granted and made perpetual as aforesaid, 'and in some Cases the Overplus of the said Rents and Revenues • above such Tax, Repairs, and other Charges, is to go in Shares for 'the Maintenance of the said Residentiaries, which Shares are dimi'rushed by the said Land Tax ;' it is hereby provided and enacted, That in such Cases the said Residentiaries fiidll not by this Act, or Residentiaries anv of the Clauses therein contained be further chargeable as enjoying not chargeable in Offices of Profit out of the said Rents and Revenues; any Thing tmain Cascsherein contained to the contrary notwithstanding.
XLII. Provided always, and be it further enacted, That Sa><l Duties fliall nothing herein contained (hall extend or be construed to extend to J^bechar^edon. charge or to authorize the deducting or assessing the said Duties of s ^Sj15' &c" Sixpence or One Shilling respectively or either of them, or the said exempted, last mentioned Duty or Sum of Money granted by this Act, upon any Person in respect of any Office or Employment of Profit, or upon any Annuity, Pension, Stipend, or other yearly Payment, in any case in which the Pension, Annuity, Salary, Wages, Fees, Perquisites, Gratuities, Stipend, or other Payment yearly or otherwise shall have been specially exempted from any or either of such Duties, or from the Payment of any Aids or Taxes by any Act of Parliament, or in any cafe in which any Salary, Wages, or Stipend of any Office or Employment shall by any Order os His Majesty in Council, or by any Warrant under his Majesty's Royal Sign Manual, or by any Order of the Commissioners of the Treasury, have been directed or shall be directed to be paid Net or without Deduction; Provided always, That the Authority for the Payment,
Net or without Deduction, of the Salary, Wages, or Stipend of any such Office or Employment, shall be certified by some principal Officer in the Department to which such Office or Employment so directed to be paid Net or without Deduction belongs.
XLIII. 4 And whereas by the said Act passed in the Thirty■ eighth Year of the Reign of His present Majesty, intituled, 'An 4 Act for making perpetual, subjefi to Redemption and Purchase in the 'Manner thereinJSated, the several Sums of Money now charged in t Great Britain as a Land Tax, for One Tear, from the Twenty-fifth 4 Day of March One thousand seven hundred and ninety-eight,' it was
* enacted, that the several Duties imposed on Sugar by three Acts of 1 the Twenty-seventh, Thirty-fourth, and Thirty-seventh Years of 4 the Reign of His present Majesty, on Malt, by an Act made in the 1 Twenty-seventh Year os the Reign of His present Majesty, and the
* Duties of Excise on Tobacco and SnufF, by an Act made in the
* Twenty-ninth Year of the Reign of His present Majesty, should
* continue in Force until the Twenty-fifth Day of March One 4 thousand seven hundred and ninety-nine, and no longer, but
* should from thenceforth cease and determine unless the fame 'should be specially continued by Parliament, which said several
* Duties were by an Act made and passed in the thirty-ninth Year of
* the Reign of His present Majesty, intituled, An All for continuing and 4 granting to His Majesty a Duty on Pensions, Offices, and Personal
* Estates in England, Wales, and the Town of Berwick-upon-Tweed,
* and certain Duties on Sugar, Malt, Tobacco, and Snuff, for the 'Service of the Tear One thousand seven hundred and ninety-nine, 4 further continued until the Twenty-fifth Day of March One
* thousand eight hundred, and which, by several subsequent Acts, 'were further continued until the Twenty-fifth Day of March One
* thousand eight hundred and seven: And whereas by an Act passed
* in the Forty-third Year of the Reign of His present Majesty,
* intituled, An Ad to repeal the Duties of Customs payable in Great
* Britain, and to grant other Duties in lieu thereof, the said several 4 Duties on Sugar were repealed, and other Duties granted on Sugar 4 in lieu thereof: And whereas by another Act, passed in the fame « Session of Parliament, intituled, An Ad to repeal the Duties of 4 Excise payable in Great Britain, and to grant other Duties in lieu 4 thereof, certain of the said Duties on Licences to be taken out by 4 Dealers in Tobacco and Snuff, and certain Duties on Tobacco,
* were repealed, and other Duties granted in lieu thereof: And whereas 4 the said Duties granted by the said last recited Acts, were continued 4 until the Twenty-fifth Day of March One thousand eight hundred 4 and seven: And whereas the said Duties on Sugar, and the said
* Duties on Malt, Tobacco, and Snuff, together with the said 4 Duties relating to Licences and Tobacco, were by an Act passed in 4 the Forty-seventh Year of the Reign of His present Majesty, 4 further continued until the Twenty-fifth Day of March One thou4 sand eight hundred and eight be it further enacted, That the said several Duties on Sugar, Malt, Tobacco, and Snuff, and the said Acts granting and continuing the fame, and all the Provisions thereof, shall be and the fame are hereby severally and respectively further continued from and after the Expiration of the Time limited as aforesaid, until the Twenty-fifth Day of March One thousand eight