any Rate or Affeffment in refpect of any Eftates in ready Money, Debts, or Perfonal Eftate, in England, Wales, or Berwick-uponTweed;' be it further enacted, That every Person who is or shall be rated for or in refpect of any Perfonal Eftate to him or her anyways belonging, fhall be rated at fuch Place where he or fhe fhall be refi dent at the Time of the Execution of this Act; and all Perfons not being Householders, nor having a certain Place of Refidence, shall be taxed at the Place where they shall be refident at the Time of the Execution of this Act; and if any perfon who ought to be taxed in England, Wales, or Berwick-upon-Tweed, by virtue of this Act, for or in refpect of his or her Perfonal Eftate, fhall, at the Time of his or her Affeffment, be out of the Realm, fuch Perfon fhall be rated therefore in fuch Parifh, Conftablewick, Divifion, Allotment, or Place, where he was last abiding within this Realm. XXXII. Provided always, That where any Perfon fhall have any Goods, Wares, Merchandize, Chattels, or Perfonal Eftate, in any Parish or Parishes, Conftablewick or Conftablewicks, Divifion or Divifions, Allotment or Allotments, or Place or Places, other than the Parish, Conftablewick, Divifion, Allotment, or Place where he or she shall be refident, or had his or her Refidence, it shall be lawful at any Time before the Twenty-fourth Day of August One thoufand eight hundred and eight to rate and affefs fuch Perfon for fuch Goods, Wares, Merchandize, Chattels, or Perfonal Eftate, in any Parish or Parishes, Conftablewick or Conftablewicks, Divifion or Divifions, Allotment or Allotments, or Place or Places where the fame shall be: Provided alfo, that if any Perfon or Perfons, by reafon of his, her, or their having feveral Manfion Houfes or Places of Refidence, or otherwife, fhall be doubly charged for any Perfonal Estate by occafion of this Act, then upon Certificate made by any Two or more of fuch Commiffioners for the County, Riding, City, or Place of his, her, or their laft Perfonal Refidence, under their Hands and Seals, of the Sum or Sums charged upon him, her, or them (which Certificate the faid Commiffioners are hereby required to give without Delay, Fee, or Reward), and upon Oath made of fuch Certificate before any Two fuch Commiffioners who have Authority to put this Act in Execution for the County, Riding, City, or Place, where the faid Certificate fhall be made, (which Oath fuch Commiffioners are hereby authorized and required to adminifter) then the Perfon or Perfons fo doubly charged fhall, for fo much as fhall be certified, be difcharged in every other Parifh, Conftablewick, Divifion, Allotment, of Place in England, Wales, or Berwick-upon-Tweed. XXXIII. Provided alfo, That this Act shall not extend to the Inhabitants of Scotland, Ireland, Jerfey, or Guernsey, for affeffing any fuch Perfonal Eftate which they, or any to their Ufe, have within thofe Places, for or towards the faid Sum hereby authorized to he charged upon any Parish or Parishes, Conftablewick or Conftablewicks, Divifion or Divifions, Allotment or Allotments, or Place or Places in England, Wales, and Berwick-upon-Tweed as aforefaid: And if any Perfon that ought to be taxed by virtue of this Act, for or in refpect of his or her Perfonal Eftate, fhall, by changing his or her Place of Refidence, or by any other Fraud or Covin, escape from the Taxation, and not be taxed and the fame be proved before the Commiffioners, or any Two or more of them, at any Time within One Year next after fuch Tax made, every Perfon that shall fo efcape from the Taxation and Payment, fhall be charged, upon Proof thereof, thereof, at Treble the Value of fo much as he or she fhould or ought to have been charged at by this Act, the faid Treble Value, upon Certificate thereof made into the Exchequer by the Commiffioners, before whom fuch Proof fhall be made, to be levied on the Goods, Lands, and Hereditaments of fuch Persons. XXXIV. And, for the better Difcovery of Perfonal Eftate intended to be charged by this Act;' be it further enacted, That every Houfeholder in England, Wales, or Berwick-upon-Tweed, fhall upon Demand of the Affeffors of the refpective Parishes or Places, give an Account of the Names and Qualities of fuch Perfons as thall fojourn or lodge in their respective Houfes, under the Penalty of forfeiting to His Majefty the Sum of Five Pounds, to be levied and recovered in fuch Manner as any other Penalty in this Act mentioned fhall and may be levied and recovered. any XXXV. And be it further enacted, That the feveral Members of Parliament who at the Execution of this Act, during this or the fubfequent Seffion of Parliament, fhall abide within the Cities of London and Westminster, and the Suburbs of the fame, or within the County of Middlefex, fhall, for or in refpect of their ready_Money or Debts, or any other Tax which may be laid on their Perfonal Etate or Perfons in refpect thereof, during this or the next Seffion of Parliament, be affeffed only in the Places where such Members have their Manfion Houses, or other Places where they moft ufually refide during the Intervals of Parliament; and in cafe any Affeffor or Commiffioner fhall affefs, or caufe to be affeffed, Member of Parliament contrary to the Provifion hereby made, he or they fhall forfeit to the Party grieved the Sum of Forty Pounds to be recovered by Action of Debt or upon the Cafe, together with full Cofts of Suit; any Thing herein contained to the contrary notwithflanding. XXXVI. Provided always, That where any Perfon liable to be rated in refpect of fuch Perfonal Estate, and inhabiting within the City of London, or any other City or Town Corporate in England, Wales, or Berwick-upon-Tweed, hath his Dwelling Houfe 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 fuch Perfon fhall be taxed, charged, and affeffed for fuch his Goods, Wares, and Merchandize, in the Parish or Ward where he dwelleth, and not elsewhere, within the faid City and Town Corporate. XXXVII. And be it further enacted, That the Officers in the Receipt of His Majefty's Exchequer, and in other the Publick Offices, upon requeft to them made by the refpective Affeffors, fhall deliver, gratis, true Lifts or Accounts of all Penfions, Annuities, Stipends, or other Annual Payments, and of all Fees, Salaries, and other Allowances, payable at the faid Receipt, or in the faid Publick Offices, to any Commiffioner or Commiffioners, Officer or Officers, for the Execution of this Act for the better Guidance of the faid Affeffors in the charging of the fame; and that in all Cafes where any Penfions, Annuities, Stipends, or other yearly Payments, or the Fees, Salaries, Wages, or other Allowances or Profits charged by this Act, fhall be payable at the Receipt of the Exchequer, or at any other Publick Office, or by any of His Majefty's Receivers or Paymafters in England, Wales, or Berwick-upon-Tweed, the faid laftmentioned Tax or Payment, which in purfuance of this Act fhall be Penalty on Housekeepers not giving Lift of Lodgers, 51. Members of Parliament fhall be rated at their Manfion Houses. Inhabitants of affeffed in the Officers of fhall deliver Lifts nuities, &c. to Commiffioners, and in Default of Payment of the Rate, it may be ftopped out of the Penfion, &c. Officers fhall pay where employed. Officers in Chan cery fhall be affeffed in the Rolls Liberty, by the Mafters, &c. Penfions rateable where payable. Where Office is be charged for or in refpect of fuch Annuities, Stipends, Fees, Salaries, Wages, Allowances, or Profits, fhall and may (in cafe of non-payment thereof) be detained and ftopped out of the fame, or out of any Money which fhall be paid upon fuch Penfions, Annuities, Stipends, Fees, Salaries, Wages, Allowances, or Profits, or for Arrears thereof, and be applied to the Satisfaction of the Rates and Duties not otherwife paid as aforefaid; and the proper Officers in the faid Exchequer, and other the Publick Offices aforefaid, fhall keep true Accounts of all Monies ftopped, and (upon requeft) fhall give Copies of fuch Accounts to the proper Collectors of fuch Monies for the refpective Parishes or Places where the faid Monies are affeffed by this Act. XXXVIII. And be it further enacted, That every Person in England, Wales, or Berwick-upon-Tweed, rated or affeffed for his Office or Employment, fhall be rated and pay for his faid Office or Employment in the County, City, or Place, where the fame fhall be exercised, although the Revenue or Profits arifing by fuch 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, Regifters, Clerks of the Inrolments, Clerks of the Affidavit and Subpoena Office, and all other the Officers of the Court of Chancery that execute their Offices within the Liberties of the Rolls, fhall be there affeffed to the faid last-mentioned Duties for their refpective Offices, Salaries, and other Profits, and not elsewhere; and the faid Mafters in Chancery for the Time being, and the faid Six Clerks and Registers for the Time being, fhall be the Commiffioners for putting in Execution, and fhall put in Execution this Act, with relation to the laft-mentioned Duties, within the faid Liberty, and exercise the Powers therein contained; and that all Annuities, Stipends, and Penfions, payable to any Officers in refpect of their Offices, fhall be taxed and affeffed to the faid laft-mentioned Duties where fuch Offices are rated and affeffed for their Offices, and not elsewhere; and that all other Penfions, Stipends, and Annuities in England, Wales, and Berwick-upon-Tweed not charged upon Lands, fhall be charged and affeffed in the Parishes and Places where they are payable. XXXIX. And whereas divers Offices and Employments of executed by De-Profit, chargeable by this Act, are executed by Deputy, and the puty, the Affeffprincipal Officers living in Places remote from the Divifion, Parish, ment fhall be or Place, where fuch Offices or Employments are taxable, the Rates paid by him. and Affeffments for fuch particular Offices and Employments cannot be recovered without great Charge and Difficulty;' be it therefore enacted, That where any Office or Employment of Profit chargeable by this Act, is or fhall be executed by Deputy, fuch Deputy fhall pay fuch Affeffment as fhall be charged thereon, and deduct the fame out of the Profits of fuch Office or Employment; and in cafe of Refufal or Non-payment thereof, fuch Deputy fhall be liable to fuch Diftrefs as by this Act is prefcribed against any Perfon having and enjoying any Office or Employment of Profit, and to all other Remedies and Penalties therein respectively contained; and that there fhall be the like Remedies and Penalties for the recovering the Monies affeffed upon any fuch Office or Employment of Profit to the Land Tax for the Year One thoufand feven hundred and fix, and for any fubfequent Year not yet fatisfied, in all Cafes where the Accounts of of thofe Years, or any of them, are not otherwife cleared in the Exchequer. The Queen of nuities. XL. Provided always, and it is hereby further enacted, That this Act, or any Thing herein contained, fhall not charge or be trued to charge Her Majesty the Queen, or any of the Royal Family, for or in refpect of any Annuities or yearly Payments granted to Her faid Majefty and to their faid Royal Highnefles, but that fuch Sums of Money, Annuities, or yearly Payments, and her fad Majefty and their Royal Highneffes, and their Treasurers, Receivers General, and Servants for the Time being, in refpect of the fame, fhall be free and clear from all Taxes, Impofitions, and other Charges whatsoever: Provided alfo, that this Act, or any of the fe- Superannuated veral Claufes herein contained, shall not extend to charge the Penfions Sea Officers, &c. any fuperannuated Commiffion or Warrant Sea or Land Officer, not chargeable. of or the Penfions of Widows of Sea or Land Officers flain in the Service of the Crown; or the Revenue of the most Noble Order of the Garter; or the Penfions of the Poor Knights of Windfor, payable out of the Exchequer only; or to charge a certain Penfion of One hundred Pounds, granted by the late King Charles the Second, to the Poor Clergy of the Isle of Man; or to charge the Penfions or Salaries of His Majefty's Pages of Honour; or of the Officers and NorToll-keepers. Perfons 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 reafon of their faid Offices or Employments, or any Salary arifing thereby. 6 XLI. And whereas the Rents and Revenues belonging to the 'Refidentiaries of the Cathedral Churches in England and Wales, are 'chargeable to the Land Tax granted and made perpetual as aforefaid, and in fome Cafes the Overplus of the faid Rents and Revenues 'above fuch Tax, Repairs, and other Charges, is to go in Shares for 'the Maintenance of the faid Refidentiaries, which Shares are diminifhed by the faid Land Tax ;' it is hereby provided and enacted, That in fuch Cafes the faid Refidentiaries fhall not by this Act, or any of the Claufes therein contained be further chargeable as enjoying Offices of Profit out of the faid Rents and Revenues; any Thing herein contained to the contrary notwithstanding. XLII. Provided always, and be it further enacted, That nothing herein contained thall extend or be conftrued to extend to charge or to authorize the deducting or affeffing the faid Duties of Sixpence or One Shilling refpectively or either of them, or the faid lait mentioned Duty or Sum of Money granted by this Act, upon any Perfon in refpect of any Office or Employment of Profit, or upon any Annuity, Penfion, Stipend, or other yearly Payment, in any cafe in which the Penfion, Annuity, Salary, Wages, Fees, Perquifites, Gratuities, Stipend, or other Payment yearly or otherwife fhall have been fpecially exempted from any or either of fuch 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 fhall by any Order of His Majefty in Council, or by any Warrant under his Majefty's Royal Sign Manual, or by any Order of the Commiffioners of the Treafury, have been directed or fhall be directed to be paid Net or without Deduction: Provided always, That the Authority for the Payment, Net Residentiaries not chargeable in certain Cafes. Said Duties fhall not be charged on Penfions, &c. fpecially exempted. Duties on Sugar, 31 G. 3. c. 4: 27 G. 3. c. 13. 29 G. 3. c. 68. 39 G. 8. c. 3. 69; continued by 47 G. 3. ft. 1. March 1809. Net or without Deduction, of the Salary, Wages, or Stipend of any fuch Office or Employment, fhall be certified by fome principal Officer in the Department to which fuch Office or Employment fo directed to be paid Net or without Deduction belongs. XLIII. And whereas by the faid Act paffed in the Thirtyeighth Year of the Reign of His prefent Majefty, intituled, 'An • Act for making perpetual, subject to Redemption and Purchafe in the Manner therein stated, 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 thoufand feven hundred and ninety-eight,' it was enacted, that the feveral Duties impofed on Sugar by three Acts of the Twenty-feventh, Thirty-fourth, and Thirty-feventh Years of the Reign of His prefent Majefty, on Malt, by an Act made in the Twenty-feventh Year of the Reign of His prefent Majefty, and the Duties of Excife on Tobacco and Snuff, by an Act made in the Twenty-ninth Year of the Reign of His prefent Majefty, fhould continue in Force until the Twenty-fifth Day of March One 'thousand feven hundred and ninety-nine, and no longer, but c. 4. to 25 March'fhould from thenceforth ceafe and determine unless the fame 1808; further 'fhould be specially continued by Parliament, which said several continued to 25 Duties were by an Act made and paffed in the thirty-ninth Year of the Reign of His prefent Majefty, intituled, An Ad for consiguing and granting to His Majefly a Duty on Penfions, Offices, and Perfonal Eftates in England, Wales, and the Town of Berwick-upon-Tweed, and certain Duties on Sugar, Malt, Tobacco, and Snuff, for the Service of the Year One thousand feven hundred and ninety-nine, further continued until the Twenty-fifth Day of March One thoufand eight hundred, and which, by several subsequent Acts, were further continued until the Twenty-fifth Day of March One thoufand eight hundred and feven: And whereas by an Act passed in the Forty-third Year of the Reign of His prefent Majeity, intituled, An Act to repeal the Duties of Customs payable in Great Britain, and to grant other Duties in lieu thereof, the said several Duties on Sugar were repealed, and other Duties granted on Sugar in lieu thereof: And whereas by another Act, paffed in the fame Seffion of Parliament, intituled, An Act to repeal the Duties of Excife payable in Great Britain, and to grant other Duties in lieu thereof, certain of the faid Duties on Licences to be taken out by Dealers in Tobacco and Snuff, and certain Duties on Tobacco, were repealed, and other Duties granted in lieu thereof: And whereas the faid Duties granted by the faid laft recited Acts, were continued until the Twenty-fifth Day of March One thoufand eight hundred and feven: And whereas the faid Duties on Sugar, and the faid Duties on Malt, Tobacco, and Snuff, together with the faid Duties relating to Licences and Tobacco, were by an A& paffed in the Forty-feventh Year of the Reign of His prefent Majefty, further continued until the Twenty-fifth Day of March One thoufand eight hundred and eight;' be it further enacted, That the faid feveral Duties on Sugar, Malt, Tobacco, and Snuff, and the faid Acts granting and continuing the fame, and all the Provifions thereof, fhall be and the fame are hereby feverally and refpectively further continued from and after the Expiration of the Time limited as aforefaid, until the Twenty-fifth Day of March One thousand eight I hundred |