Limitation of hour, for every single offence; and for any number of offences, whereof he is convicted at the same time, two hours. S. 5. And no person shall be prosecuted or troubled for any prosecutions. offence against this statute, unless the same be proved or prosecuted within eight days after the offence committed. Penalty on jus s. 12. And if auy justice of peace, mayor or other chief magistrate tices neglecting of any town corporate, shall wilfully omit the performance of their duty. his duty in the execution of this act, he shall forfeit 51. one moiety to the informer, and the other moiety to the use of the poor of the parish wherein he resides to be recovered in any court of record at Westminster. s. 6. The like in re bles. And if any constable, petty constable, tythingman, or other spect to consta- peace officer, shall wilfully omit the performance of his day in the execution of this act, and be convicted by the oath of one witness, before any justice of peace, or before the mayor or other chief magistrate of any town corporate, le shall forfeit 40s. to be levied by distress and sale of goods, by a warrant of such justice or chief magistrate; and to be disposed of, one moiety to the use of the informer, and the other to the use of the poor of the parish where such offence is committed; and in case such offender have not sufficient goods whereon to levy the penalty, it shall be lawful to com mit such offender to the house of correction, to be kept to hard labour for one month. Act to be read in churches. The offence in the ecclesi. astical courts. S. 7. This act shall be publicly read four times in the year, in all parishes, churches and public chapels, by the parson, vicar, or curate, immediately after morning or evening prayer, on four Sundays, viz. the Sunday next after the 25th of March, 24k of June, 29th of Sept. and 25th of Dec.; or in case divine service be not performed in any such church or chapel on any | of the Sundays before mentioned, then upon the first Sunday after any of the said quarterly days on which divine service is performed, under pain of forfeiting 51. for every neglect ; to be levied by distress and sale of the offender's goods, by warrant of any justice or other chief magistrate. s. 13. This offence is also punishable in the ecclesiastical courts: punishable also for by the canons of the church, if any offend their brethren by swearing, the churchwardens shall present them, and such notorious offender shall not be admitted to the holy communica till they be reformed. Can. 109. Sweets. See EXCISE. Tanners. See EXCISE(Leather), MANUFACTURE! (Leather) and MANU FACTURERS. TAXES. UNDE NDER this title it is intended to treat of the authority, and practice of justices of the peace, commissioners, assessors, surepors, collectors, and other officers, empowered to carry the everal acts, relative to the duties under the management of e commissioners, for the affairs of taxes into execution in the llowing order, III. The duty on offices and pensions. I. The assessed taxes. Tables of the duties. . What persons shall, be commissioners for managing the essed taxes, and herein of their general authority. The first meeting of the commissioners, to appoint the pective subdivisions,and issue precepts for the appearance of . The second meeting, to appoint assessors, and deliver charge. • The manner of making the assessments; and herein of the bority of the surveyors and inspectors. 1. The third meeting, to sign the assessment and warrunt to lect. ii. The fourth meeting, and herein of the hearing and deaining of appeals. . How the rates shall be collected, and by the collectors i voer to the receiver general. 1. Receiver general to pay the money into the exchequer. · Transmitting duplicates of the assessments into the exche Indemnity of officers doing their duty, and herein of their hment for misbehaviour. 1. Recovery of the penalties. A. General clauses not reduceable to any distinct head, Of what the consist. 1. Tables of the duties. The assessed taxes under the stat. 43 Geo. 3. c. 161.* assessed taxes consist of the following duties, viz. 1st. The duties on windows or lights.-2dly, The duties on houses.—3dly, The daties on servants,' of which there are four classes.-4thly, The duties on and in respect of carriages' of which there are six classes, including the duties payable by coach makers, and on carriages made or sold, and persons selling any carriages b auction, or on commission-5thly, The duties on horses kept ' for riding or drawing carriages, of which there are three classes --6thly, the duties on other horses, and ou mules,' and which are divided into two classes... 7thly, The duties on dogs. 8thly, The duties payable by horse-dealers.' 9thly, The da tics on persons in respect of hair powder worn by them. 10thly and lastly,The duties payable by persons in respec of any armorial bearing or ensign used or worn by them.' AND IT IS ENACTED by the said stat. 43 Geo. 3. c. 161, from and after the 5th of April, 1804, throughout England Wales, and Berwick-upon-Tweed; and from and after the 28 of May, 1804, throughout Scotland, there shall be assesse raised, levied, collected, and paid, the several duties set forth the several schedules to the act annexed; which schedules, the rules and exemptions therein, shall be deemed a part oft Commencement of the new duties. act." s. 1. "the All the duties hereby granted in England, Wales,and Ber upon-Tweed shall be assessed and collected under the reg tions of the act 43 Geo. 3. c. 99, † and all the powers, autho ties, methods, rules, directions, penalties, forfeitures, caus matters, and things contained in the said act, shall be pu execution as fully as if the same were re-enacted in the of this act; and all the regulations of the said act shal taken to refer to this act, as if the same had been spec enacted therein." s. 5. *The above stat. 43 Geo. 3. c, 16F. is intitled⚫ an act for te ing the several duties, under the management of the commissi for the affairs of taxes, and granting new duties in lieu thereof granting new duties in certain cases therein mentioned; for ing the duties of excise on licences, and on carriages constructe • coach makers, and granting new duties thereon, under the man ment of the said commissioners for the affairs of taxes, and also duties on persons selling carriages by auction, or on com sion.' + The duties in Scolland are to be assessed and collected, accom to the local regulations, contained in another act of 43 Gea. 3. c. relating to the management of the assessed taxes in that part united kingdom. The several schedules, annexed to this act, contain the following tables, of the respective duties before mentioned: Upon the whole of which, by 46 Gco. 3. c. 78, there shall be paid an additional rate or duty after the rate of 10l. per centum. 1.-Windows or lights. A schedule (A) of the duties made payable for every dwel- Duties on Jing-house, within and throughout Great Britain, according to windows. the number of windows or lights in each. Exemptious from the duties, on windows. 9. All dwelling rooms, in any hall or office whatever, charg ed with payment of any other taxes or parish rates, shall be subject to the duties, and shall be charged as dwelling houses; and the persons, bodies politic or corporate, or company, to whom the same shall belong, shall be charged as the occupiers, 10. When a partition or division between two or more windows fixed in one frame, is of the breadth of twelve inches, the window on each side shall be charged as a distinct window, 11. Every window, extended so far as to give light into more rooms, landings, or stories, than one, shall be charged as so many separate windows, 12. Every window including the frame, partitions, and divi. sions thereof, which by due admeasurement of the whole spac on the aperture of the wall of the building, on the outside of such window shall exceed in heighth twelve feet: or in breadth four feet nine inches, not being less than three feet six inches in height, shall be charged as two windows, except such as shall have been made of greater dimensions, prior to the 5th of April 1785, except also the windows in shops, workshops, and ware houses, and except the windows in the public room of any house licenced to sell liquors by retail, used for the entertam ment of guests; and the windows in farm-houses, exempted from the duties in schedule (B), or in any dwelling house at chargeable to the duties mentioned in the said schedule. 18. Where any dwelling house shall be divided into differe tenements, being distinct properties, every such tenement sha be subject to the same duties, as if the same were an entir house, to be paid by the occupiers; but every such tenenes in England, Wales, or Berwick upon-Tweed, which shall n contain more than seven windows, shall be charged at the ra of three shillings for every window, and in Scotland two shi lings and sixpence for every window. Exemptions from the said duties. Case 1. Any house belonging to his majesty, or any the royal family, and every public office, for which the det heretofore payable have been paid by his majesty, or out of public revenue. Case 2. Any hospital, charity school, or house provi for the reception and relief of poor persons, except such apa ments therein as are occupied by the officers or servants the of. Case 3. The windows in any room licensed for div worship, and used for no other purpose. But every such hospital, charity school, house for the ception and relief of poor persons, or room licenced as a d pel, shall be brought into charge, and shall be stated on assessments as such; and on proof of the fact before the co missioners by the assessors, the commissioners may discha such hospital, charity school, house for poor persons, and re |