also assess the

And the persons who shall act as commissioners as aforesaid, The same comn respect of the annuities payable to the Bank commonly called missioners shall Bank stock, shall as such commissioners for general purposes Bank for their so have like authority to assess the company, for all the pro- profits, under its of the said company chargeable by this act, under the rules Schedule (D). n section 4, making such deductions thereout, and no other, by this act is allowed; and no other commissioners shall terfere in the assessments of profits belonging to the said cominy. s. 35.

Bank.

And the same persons who shall act as commissioners in re- Appointing ect of the annuities payable out of the revenue of Great commissioners for charging ritain at the Bank of England, shall also be commissioners fish or foder the regulations of this act, and with the like powers as reign dividends bresaid for the purposes of assessing and charging the duties payable at the anted on all dividends and shares of annuities payable out of : revenue of Ireland, or of any foreign state, or of any coy or settlement belonging to the crown of the united kingm which shall have been entrusted to the said governor and mpany for payment to any persons in Great Britain, which sessments shall be made under the rules and exemptions conined in section III. s. 36.

Appointing commissioners

The persons appointed commissioners for special purposes er the authority of this act, shall be commissioners for the for charging pose of assessing the duties on dividends and shares of an- Irish or Foties papable out of the revenue of Ireland, or of any foreign reigndividends. e, to any persons, corporations, companies or societies in at Britain, which shall be entrusted for such payment, r than the bank of England, which assessments shall be le under the rules and exemptions contained in section III.

annuities.

ad in respect of the duties granted on annuities payable at Commissioners exchequer, called Exchequer annuities, whether for lives or for exchequer s, or depending on survivorship, the same commissioners shall act in relation to pensions payable at the Exchequer, grein-after mentioned,shall also be commissioners for chargthe sums made payable on such Exchequer annuities.

3.

for the duties on offices in

pal officers

And for the ordering, raising, levying and paying of the Commissioners id sums of money, hereby made payable on offices and emayments of profit,' the lord high chancellor, judges, the public deall the principal officers of each court or public depart. partments to 4 of office under his majesty throughout Great Britain, be appointed ther the same shall be civil, judicial or criminal, ecclesiasti- by the princi ur commissariate, military or naval, shall have authority to belonging Dint commissioners from the officers of each court or depart- thereto, it; and the persons so appointed, or three of them, not in by case exceeding seven, shall be commissioners for executtais act, and the powers therein contained in relation to pices in each court or department: but in relation to each artment of office, not being one of his majesty's courts, I, judicial, or criminal, or an ecclesiastical or commissariaté

Appointment of commissioners for offices

in houses of parliament,

tine, inferior

courts, and under ecclesiastical bocies,

court, the commissioners of the treasury for England, Wels and Berwick-upon-Tweed, shall, whenever they think it expe dient, determine in what particular departments commissioners shall not be appoint d, and in such case shall determine in what other department of office the officers of that department where in commissioners shall not be appointed shall be assessed: and whenever there shall be any default in the officers of any de partment, or in any court aforesaid, in appointing commissioner, the commissioners of the treasury shall, within the time berenmited,appoint proper persons to be commissioners for executing this act in the several courts or departments aforesaid, from the officers in the several departments uniting for the purposes this act, in cases requiring the same, two or more officers under the same commissioners, but nevertheless with distinct office from each office so united for assessing and collecting the same, directed by this act; and where any dispute shall arise to ing the department in which any office is executed, the coussioners of the treasury shall determine the same: also, wh the commissioners of one department shall execute this an relation to any other department, the assessors and colledes for such other department shall be appointed from the offe of such other department, with all the powers appertaining such appointments: also, where no appointment shall be mad of commissioners before the expiration of the time limited this act, the commissioners for executing this act in relation the duties on lands and tenements shall, in their several tricts, also execute this act in relation to the said duties offices and employments of profit, exercised within the sa districts; and the appointment of such commissioners shall notified to the commissioners for the affairs of taxes, and want of such notification in due time shall be deemed fall pr of the want of such appointment. s. 39.

The speaker, and the principal clerk of either house of p liament, the principal or other officers in the several count palatine, and the duchy of Cornwall, or in any ecclesiast court, or in any inferior court of justice, whether of las counties pala- equity, or criminal or justiciary, or under any ecclesias hody or corporation whether aggregate or sole, through Great Britain, shall appoint commissioners from the personses cuting offices in either house of parliament, or in their respec dspartments, and the persons so appointed, or three or mor them, not in any case exceeding seven, shall be commissi for executing this act, in relation to the places, offices, employments of profit in each house of parliament, which pointments shall be made, and the names of the commission shall be transmitted to the office for taxes, within the time berg limited:

But where no such appointment shall be made, be the expiration of the time limited, the commissioners for t cuting this act, in relation to the duties on lands and teneme shall in their several districts, on due notice of such default

1

s. 40.

to any public

e manner herein directed, also execute this act in relation to e duties on such offices or employments. The mayor and aldermen and common council, or the bailiffs Commissioners ad capital burgesses, or the principal officers or members, by for raising the hatever name they shall be called, of every corporate city, duties on offices orough, town, or place, and of every cinque port throughout not belonging 'reat Britain, or any three or more of them not in any case department. ceeding seven, shall be commissioners for executing this act, relation to the public offices or employments of profit in such y, corporation and cinque port, and in every guild, fraternity, mpany or society, whether corporate or not corporate, within ch city, corporation or cinque port; and for all offices or emyments of profit (not under his majesty) in any place whe rin the appointment of the lieutenant, custos rotulorum, or justices, or magistrates, or commissioners for aids or taxes, sheriff of such place, or of any trustees or guardians of any Stor fund in such county or place, and for all parochial offices ach county or place (except corporate offices in cities, corate towns, boroughs, or places, or offices in cinque ports as resaid), the commissioners for executing this act in relation the duties on lands and tenements, shall, in their several tricts, also execute this act in relation to the said duties on ces, and shall exercise any of the powers contained in this act elation to any of the duties herein mentioned,for causing due frns to be made from the respective officers within their jurisions, and for compelling the assessors to make their certi tes of assessment, and returning the same, and for the due ection of and accounting for the said duties, and may act rein, in all respects, as fully as any other commissioners are by empowered to act in relation to the said other duties; the monies collected of the said duties under the commissits acting for such offices in corporate cities, boroughs, as, or places aforesaid, or in the cinque ports, or in the secounties, ridings, divisions, shires, stewartries, cities, liberfranchises, towns, and places, shall be paid to the receiver eral of the county and not otherwise, and the like duplicates be delivered of such last-mentioned duties asin other cases re the same are directed to be paid in like manner. s. 41. ↑ He appointment of commissioners for executing this act, Period of elation to the duties on offices and employments of profit in appointment of gland, shall be notified to the commissioners for the affairs Commissioners axes, within one calendar month after the fifth of April in to the tax of year, and in default thereof, the appointment shall devolve fice. In default the commissioners of the treasury, and on the commissioners of such notinthe district, in succession as aforesaid: and such appointment cation, the apthe commissioners of the treasury shall take place within pointment of calendar month after the notification of such default from to devolve ou commissioners for the affairs of taxes: and in case of no the treasury, ointment as last aforesaid, to be notified in like manner, or the comms execution of this act shall devolve on the commissioners ap district to excated for the district in relation to the duties on lands. 8. 42. cute the act.

is to be notified

commissioners

or commis

Duration of the appoint

ments.

Such appointments shall be until other commissioners shall de appointed, and which appointments may be renewed annually, on or before the fifth day of April, in each year. s. 43. Commissioners And for the better execution of this act, so far as the sam for raising the relates to the duties hereby granted on pensions or stipendi duties on pen- payable by his majesty, the principal officers in the receipt t the Exchequer shall be commissioners for executing this a and all the powers herein contained, in relation to they duties, or shall appoint commissioners from and amongiú officers of such department for such purposes. s. 44

s:ons.

Commissioners entitled to certificates.

the act 43 G.

acts relating to the assessed

Every person acting as a commissioner as aforesaid, shall e request be entitled unto a certificate thereof under the lash of two of the commissioners for the affairs of taxes, which ar tificate shall continue in force so long as such person shall tinue to act as such commissioner, but the same shall be revok on such person ceasing to act; and such certificate shall i revokable by the commissioners of the treasury, when it appear to them that such person hath neglected to perfomi duty; and the person to whom such certificate hath granted, shall be discharged from all manner of parish ward offices within the parish where u such person dwelly and from serving on juries; which certificate shall be catali by the clerk of the peace of the county or city in which same shall be granted, for which enrolment the said clerk peace shall have for his fee, one shilling and no more; and said clerk of the peace shall cause every certificate revoke manner aforesaid, to be taken off the roll on notice therec be given to him by the commissioners for the affairs of tra 8. 45.

The duties in The said duties arising in England, Wales, and Bersika England to be Tweed, shall be assessed, raised, levied, and collected, nuder assessed under regulations of the act 43 Geo. 3. c. 99. and other acts t 3. C. 99, and ing to the assessed taxes for explaining and amending the s subsequent and all the powers, authorities, methods, rules, directions, nalties, forfeitures, clauses, matters, and things contained such acts (except where other provisions are made in act) shall be severally put in execution, as fully as if same were particularly repeated and re-enacted in the of this act; and all the regulations of such acts (except as a said) shall be applied, construed, deemed and taken to rem this act, in like manner as if the same had been enacted them and the said duties so levied, shall be under the direction management of the commissioners for the affairs of taxes.

Powers of said

acts to be applied to the respective parts of Great Bri

tain.

Commissioners
Comt

and

ai. Powers of the commissioners for general purposes; of the additional commissioners in general. And the commissioners for general purposes may epi assessors and collectors for such of the several duties as assessed by the said commissioners, in like manner as ass and collectors may be appointed under the said acts; and

they shall appoint the same persons to be assessors and collec. ors of the said duties, as shall have been appointed to execute the said acts, they shall cause notice to be given to them that hey are also appointed assessors or collectors of the said uties. s. 46.

houses and windows to

And the inspectors and surveyors appointed for the duties Inspectors and a houses and windows, shall be inspectors and surveyors of surveyors of e aforesaid several duties. s. 48. And the said commissioners for general purposes, or two of act in the exe, em, and the said additional commissioners, or two of them, cution of this d the said assessors and collectors, inspectors and surveyors, act.

like power as under the assessed taxes.

empowered to do all things necessary for putting this act They and all execution with relation to the said duties, in the like manner other officers any commissioners, assessors, collectors, surveyors or inspec. to have the 1, are authorized to put in execution the said acts in their pective districts. s. 48. ind every person appointed a commisioner or additional Commissioners missioner or an assessor, collector, inspector or surveyor in and others to execution of the powers of this act, and every person to be take the oaths binted a clerk or clerk's assistant to the said commissioners, in sched. F. re he shall begin to act therein, so far as the same relates to anties contained in sec. IV, shall take the paths, or being he people called Quakers the solemn affirmations, prescrib this act. s. 49.

hich oaths shall be as follows:

s. 218. Sched. (F.)

orm of an oath or affirmation to be taken by the commis sioners for the purposes of this act, and by additional com. misssioners acting in the execution thereof, in respect of he duties contained in schedule (D).

AB do swear [or affirm, as the case may be] That I will

Oath to be

Section iv.

faithfully, impartially and honestly, according to the best taken by come skill and knowledge, execute the powers and authorities missioners for Iin me by an act passed in the forty-sixth year of his pre- the purposes of ajesty, intituled An act for granting to his majesty during additional compresent war, and until the 6th day of April next after the missioners actication of a definitive treaty of peace further additional ing in respect and duties or profits arising from property, profes- of the duties trades, and offices; and for repealing an act passed in contained in 5th year of his present majesty for repealing certain parts act made in he 43d year of his present majesty for ting a contribution on the profits arising from property ssions, trades, and offices, and to consolidate and renmore effectual the provisions for collecting the said duties.' hat. I will exercise the powers entrusted to me by the d, in such manner only as shall appear to me necessary le due execution of the same; and that I will judge and ine upon all matters and things which shall be brought me under the said act, without favour, affection or malice; at will not disclose any particular contained in any scle Erv.

IV.

3 Q