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belonging to any lay impropriator) on the amount of such imposition or rent, or payment for one year preceding.

'The said duty in each case to be charged on the lay impro1 priator, his lessee or tenant, agent, or factor, unless the com. 'missioners think, fit tliat it shall be charged on the occupi. ; ers of the lands from which such tithes arise, or on the ; persons liable to the payment of such compositions, rents, or 'other payments ; and the commissioners may direct notices to 'be delivered to such persons for the purposes of obtaining re'turns of the value.'

4. Manors and other royal'it's, including all dues and other Minora, services, or other casual profits, (not being rents, or other annual payments reserved or charged) on an average of seven preceding years.

1 To be charged on the lord or lady of such manor or roy. 'al'y, or person renting the same.'

5. Fines received in consideration of a demise of lands or Fines, tenements (not being parcel of a manor, or royalty demisable

by the custom thereof) on the amount so received w ithin the year preceding by or on account of the party.

But in case the said party shall prove to the satisfaction of the commissioners for general purposes in the district, that such fines, or any part thereof, have been applied as productive capital, on which a profit has arisen or w ill arise, otherwise chargeable under this act for the year in which the assessment shall be made, the commissioners may discharge the amount so applied from the prop's liable to assessment under this rule.

8. Other profits arising from lands, tenements or bcrcdita. Oilier pniflta mcnts not in the actual possession or occupation of the party fruai i».id». to be charged and not before enumerated, on a just average of such number of years, as the commissioners shall oi tho statement of the party to be charged judge proper (except such profits as may be liable to deduction, according to the 8th a:ul 9th rule*, for charging the duties hereinafter mentioned).

4 To be charged on the receivers of such persons entitled 'thereto.

And the annual value of all the properties hereinafter de-N0, g v.n\rt icribed, shall be understood io be tl.e full amount for one year, fnr citimmn.j or the average amount for one year, of tho profits received °,l,er propcrthcrefrom within the respective times herein limited.

1. Tythes bc'onping to any ecclesiastical person in right of Tithes, liis church, or by endowment, if taken in kind, on an average

of three preceding years:

2. Dues n id money payments in right of the church, or by payment in endowment, or in lieu of any tithes (not being tithes arising"tt;lhf?

tion In rcrlt-si

■ ■ astitul person*.

» In the act at large these arc set down, as the 9th and 10th rule*

from any lands) belonging to any ecclesiastical person as

said, on the like average:

3. Tithes (arising from lands), if compounded for, and of • all rents, and other money payments in liru of tithes t-tr •. . from lands) belonging to any ecclesiastical person as aforesaid, on the amount of such composition, rent, or payment for cut year preceding:

1 The said duty in each case to be charged on the eccVww 4 tical person,his lessee or tenant, or his or thriragent or factor, 4 unless the commissioners direct that it shall be charged on tk*

• occupiers of the lands from which such tythes arise, or Od tfce 4 persons liable to pay such portioi s, rents, or other p»j. 4 menis: and the commissioners may direct notices to he (it. 'livcred to such persons for the purposes of obtaining return 4 of the value."

Quarries, 4. Quarries of stone, slate, lime-stone or chalk, on theamouil

of profits in the preceding year: Wine*. . 5. Mines of coal, tin, hind, copper, mundic, iron and otk<?

mines, on an average of five years, subject to the proviaiuu

concerning mines contained in this act, that is to say: Slinei filling, 'If any mine has from some unavoidable cause been decrfi'

'ed, and is decreasing in the annual value thereof, so that (it

• average of five years will not give a fair estimate of lhearat. 4 al value thereof, it shall be lawful, after due proof before til 4 commissioners for p,eneial purposes in (he district, to corspuu

'4 such annual value on the actual amount of such profits ints:

4 preceding year, subject to such abatement on account of <i4 minution of duty within the current year, as is herein pr> 4 Tided in other cases; and if any such mine shall have i or failed. t fai|e(j5 lne sa\^ commissioners on due proof thereof may »ki4 ly discharge any assessment made thereon:

4 But whenever any such mine shall be situate or,ltl 4 produce thereof shall be manufactured in a ditlerent pjw 4 than where the produce thereof shall be sold, the profits arib"t>| 4 therefrom shall be assessed in the parish where tfie said rtisr 4 is situate, or where the produce thereof is manmacturta, i

• not elsewhere.'

Iron irorlir,&c. 6. Iron-works, salt springs or works, alum mines, or wo;'-. .

waterworks, streams of water, canals, inland navigations, docki, drains anil levels, fishings, rights of mai kets and fairs, tolls, wars, bridges, ferries, and other concerns of the like nature, from ot arising out of any lands, tenements or hereditaments on the profits of the year preceding.

'The duty in each of the three last rules to be charged ca 4 the persons carrying on the concern, or on their agents, fro4 surers, or other officers having the direction thereof, or bf4 ing in the receipt of the profits thereof, on the amount of lie 'produce or value thereof, and before paying or distrihalini; 4 tiie prodficc or value, either between the different persons 4engaged in the concern, or lo the owner of the soil i»r 4 pirty, or to any creditor, or other person yt


:laimorj or out of the said profits, and all such persons shaft illow out of such prodnce or value a proportionate deduction >ut of thed:i!y charged, and the said charge shall be made on lie said profits exclusively of any land* used or occupied in ir about the concern.

'The computation of duty arising in respect of any such < line carried on by a company shall be stated jointly in one sum, ut if any adventurer shall declare his share in such concern

1 order to a separate assessment it s'tall be lawful to charge iefi adventurer separately; and nothing herein shall restrain ay adventurer so separately assessed from deducting or sctng against his profits acquired in one or more of such con;rns, his loss sustained in any other of the said concerns over id ab ;rc the profits thereof. Bui such loss shall not exceed e proportion of such adventurer which shall have been orcd by the company in their computation of duty, and 3// Dave been allowed Uj the commissioners, and in every rfi case, one assessment only shall be made on the balance

such profit and loss of the adventurer so separating his count, in the parish where such adventurer shall bo charge. ! to the greatest amount; and the amount of each person's ire so proved and allowed shall be deducted from the gene.

assessment of the company to which such adventurer shall 'ong; and the commissioners shall cause the assessments ou

2 said companies to be rectified as the case may require; i the certificate of the commissioners making such separate essment shall be an authority to tho commissioners acting another district to cause the assessments on the companies which such assessment shall belong to be rectified ; and iu e such loss shall arise in a different district than where such arate assessment shall be to he made, a certificate of th« ount of such lose and the proportion of such adventurer rein, shall be proof of the deduction to be made by the imissiouers making such assessments.'

id the following rules and regulations are to be observed:

t. All properties chargeable to the said duties shall be To bo charged ;ed ia the parish where the same are situate, and not else. in ,he lmnsi> , e.

crpt that the profits arising from ' canals, inland na- E"eu>i ctn»l» aliens, streams of water, drains or levels, or from any roads anJ ^<•'!'ds• vaj'S of a public nature,' and belonging to any company ■oprietors or trustees, corporate or not, may be stated in ccount, and charged in the city, town or place, at or st to the place where the general accounts of such conshall have been usually made up; the said proprietors or :cs having paid the duties may either deduct a just projn thereof from the interest payable to the creditors, or • ach iuterest'in full, without making any such deduc. L. IV. 3L


Lands in the sine occupation to be

ing to the pa' nslio.

tion; and it shall be lawful for the said creditors to recti v such Interest in full, and they shall not be liable thereupon t the penalty hereinafter contained.

Also, the profits arising from any manor or royalty wh« shall extend into different parishes, may be assessed tit one . count in the parish where the court shall have been usually hd Also lhc profits arising from hues received by the same per* may be assessed in one account, where the person to be char ed under this act shall reside.

2d. All lands occupied by the same person shall be broag into every account thereof required to be delivered by su

tl0nt°d accord Person uu(^er tn'8 act> 'whether the same shall be occupied charge accor suc^ person as owner or tenant, or as tenant under data

owners, or shall be situate in the same or in different parisie but the charge thereon shall be in each parish in proportion the value of the property situate therein; of which prop* tiou the occupier shall be required to deliver an account each parish wherein any part of such lands are situate,* a separate estimate shall be given of lauds in the same occi; tion belonging to distinct owners; and if any occupier of-J situate in different parishes shall w ilfully omit to deliver ui count of the lands so occupied in each parish,although sacs e cupier may not reside in one or more of such parishes, «n such occupier, over and above the penalty herein imposed, tie be charged for the lauds so omitted at double the rate corai ed in this act.

But lands held under the same demise, or in the oecupta fert'nt 'parishes of the same person as owner, although situate in different? to be charged, rishes, may be charged in either parish at the discretion of* commissioners, if the said commissioners shall be satiiiiK <1 the ..proportion in each parish, either in respect of ooat^ rent, or value, cannot be ascertained, in case the whole of i said lands shall be situate in the same district of commissioner?.' if the said lands extend into different districts of commituo then the assessment shall be made in that district where the t pier of such lauds doth reside.

3d. Any dwelling house in the occupation of a M which with the-buildings or offices and land occupied I with, shall be under the aunual value of teat pounds, and i lauds and tenements let to any tenant for a less { one year the assessment may, if the commissionei made on the landlord, but so as not to impeach the i recovery, of the duty front the occupier in default of ( by the landlord.

Duties may be 5th. If in estimating the value of any of the pwpertj ascertained shall appear that the account required by the said rules > be made out by reason of the possession or interest of thi ty to be charged thereon hating commenced within the*] for which the account is directed to be made out, thf party, and all persons concerned in the execution of till tnav estimate the profits ot one year, in proportion t» Wt

Lands in dif

in cither.

Houses under 101. charged •u laildliius.

according to the length of possession.

5 received within the time elapsed since the commencement of

cb possession or interest.

6th. The duty to be charged in respect of any house or te- foreign mmi

ncnt occupied by any accredited minister from any foreign »icrs.

nee or state, shall be charged and paid by the landlord or

son immediately entitled to the rent.

rih. The duty to be charged in respect of any house, tene. official bousss.

it, or apartment belonging to his majesty, in tlieoccupatii>n

ny officer in right of his office (except apartments in his ma

y's palaces) shall be charged on and paid by the occupier

m the annual value of each.

th.The occupier of any lands, tenements, or heredita-nots .Occupiers to

igthe tenant of the same, and paying the duties, shall deduct recover from

Juch thereof in respect of the rent payable to the land. '"'>'jInr<J» »c

(all sums allowed by the commissioners being first riU*& ^t_ icu;d) as a rate of two shillings for every twenty shil- ductingtucdu

thereof would amount unto, and the receivers of his ma- *y out ot the . ind all landlords, both mediate and immediate, and their rent'

■ , Jhall allow such deductions upon receipt of the residue is rents, (under the penalty of 501. s. 115), and the tenants '.'the said assessment shall be acquitted of so much moii if the same had actually been paid unto the person to "his rents shall have been due, and the occupier of lands

I on the amount of any composition, rent, or payfor tithes arising therefrom, and paying the duties, shall

irIid to make the like deductions from such composition,

i payment.

Where any such lands, tenements, or hereditaments are ian^iorjj m, et to the payment of any rent charge, annuity ,fue farm rent, re,.0Ter from

-irvice, quit rent, stipends to licensed curates, or other other* having t, or annual payment' thereupon reserved; the landlords, »»tcrestat the rl, i»r proprietors, by whom any deductions shall have been rate" ed as aforesaid, and the landlords, owners, and proprietors

resptcii vely occupiers, and charged to the said duties, icduct, and detain and keep in their hands, out of every imiual payment aforesaid, so much of the said duties oa I of the same, (the just proportion of the sums al

by the commissioners being first deducted,) as a like
ftwo shillings for every twenty shillings on such annual
m shall by a just proportion amount unto; and the re-
i of his majesty, and all persons who shall be anyway
duntosuch annual payments,and their agents, are to allow
Ifduction and payments according to such rate upon the
'of the residue of such monies as .shall be due to them
•ii annual payments, without any fee or charge for such
and under the penalty of 501. s. 115), and the

■ J,owner,proprietor and occupier being charged as afore,
r having allowed such deductions, shall be discharged pf
h money, as if the same had actually been paid unto
'"on to whom such annual payment aforesaid, shall
•en due. , /

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