+ Duties of 6d. and on Penfions and Offices, in lieu of fuch Duties, or the recovering of any Penalties or Forfeitures which may have arifen, or been incurred, or which may be incurred in respect thereof. XVIII. And be it further enacted, That for and upon all Penfions 1s. in the Pound and Annuities charged upon any of His Majefty's Revenues, or any Rates or Duties granted to His Majefty, or upon the Contingent Fund, Fees, or Incidents of any Office, or upon any Publick Monies, and also upon all Salaries, Fees, and Wages payable for or in refpect of Offices of Profit granted by or derived from the Crown, upon, for, or in refpect of which, before the paffing of this Act, the said Deduction of Sixpence in the Pound was charged or chargeable, there shall be impofed a Duty of Sixpence in the Pound; and for and upon every Twenty Shillings of the Yearly Value or Amount of all Salaries, Fees, and Perquifites incident to, or received for or in refpect of all Offices and Employments of Profit, and for every Twenty Shillings of all Penfions and other Gratuities payable out of any Revenue belonging to His Majefty in Great Britain or out of the Contingent Fund, Fees, or Incidents of any Office, or out of any Publick Monies exceeding the Value of One hundred Pounds per Annum, and in refpect of which Penfions and other Gratuities before the paffing of this Act the faid Deduction of One Shilling in the Pound was charged or chargeable or made or liable to be made, there shall be charged a Duty of One Shilling; and the Payment of One of fuch Duties of Sixpence or One Shilling respectively, fhall not exempt or discharge any Perfon from paying the other of fuch Duties, if fuch Perfons shall have been chargeable with or liable to pay more than One of fuch Duties by any fuch former Acts of Parliament. Continuance of Year from 25th XIX. Provided always, and be it further enacted, That the faid faid Duties, one feveral Duties of Sixpence and One Shilling respectively, herein-before by this Act granted, fhall be charged and chargeable for One Year from the Twenty-fifth Day of March One thoufand eight hundred and eight. March 1808. Said Duties on fhall be affeffed of Act 46 G. 3. c. 65. XX. And be it further enacted, That the faid feveral and respective Duties before granted by this A&t, of Sixpence and One Shilling refpectively, fhall be deducted, affeffed, raised, levied, paid, under Provifions and collected, and accounted for, during the Time and Term aforefaid, by the fame Ways, Means, and Methods, and by the fame Rules, Regulations, and Directions, and under fuch Provifoes, Penalties, and Forfeitures, and with fuch Power of Mitigation, and other Powers, as far as the fame are applicable to the Purposes of this Act, in relation to the faid Duties of Sixpence and One Shilling, as are prescribed and expressed in an Act, made in the Forty-fixth Year of the Reign of His prefent Majefty, intituled, An Act for granting to His Majefty during the prefent War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, further additional Rates and Duties in Great Britain, on the Rates and Duties on Profits arifing from Property, Profeffions, Trades, and Offices; and for repealing an Act, paffed in the Forty-fifth Year of His prefent Majefty, for repealing certain Parts of an A, made in the Forty-third Year of His prefent Majefty, for granting a Contribution on the Profits arifing from Property, Profeffions, Trades, and Offices, and to confolidate and render more effectual the Provifions for collecting the faid Duties, with refpect to the faid Duties impofed by that Act on Salaries, Fees, Wages, or other Perquifites or Profits accruing by reafon of Offices or Employments of Profit, and on Annuities, Penfions, and Stipends; and every Article, Rule, Claufe, Matter, and Thing in the faid laft-recited Act contained, and now in force with relation to the Duties granted by that Act, shall be in force and effect (as far as the fame are applicable) to all Intents and Purposes, for deducting, affeffing, raifing, levying, collecting, fecuring, and accounting for the faid Duties of Sixpence and One Shilling fo by this Act granted as aforefaid, and for levying and recovering all Penalties and Forfeitures which may be incurred in refpect thereof, as fully and effectually as if the fame were particularly repeated in this Act, and made Part thereof. XXI. And be it further enacted, That the feveral Commiffioners authorized to act in the Execution of the faid recited A&t made in the Forty-fixth Year of the Reign of His prefent Majefty, in relation to the Duties impofed by that Act on Offices or Employments of Profit, and on Penfions or Stipends, fhall be Commiffioners for putting in Execution this Act, and thall have the like Powers and Authorities for deducting, affeffing, raifing, and collecting the faid Duties by this Act granted, of Sixpence and One Shilling refpectively, and fhall be entitled to the fame Protections, Privileges, and Immunities, as are given them by the faid recited Act made in the Forty-fixth Year of the Reign of His prefent Majefty, with relation to the Duties granted by the faid recited A&t upon Salaries, Fees, Wages, and other Perquifites and Profits accruing by reafon of Offices and Employments of Profit, and on Annuities, Penfions, and Stipends. હ Commiffioners under 46 G. 3. c. 65. fhall be Commiffioners for levying faid Duties on Feufions, &c. XXII. And whereas by an A& paffed in the Thirty-eighth Year 39 G. 3.c.60. of the Reign of His prefent Majefty, intituled, An A&t for making perpetual, fubject to Redemption and Purchafe in the Manner therein ftated, 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 thousand feven hundred and ninety-eight, the feveral and refpective Sums of Money granted to your Majefty, by a Land Tax, for the Service of the Year One thousand seven hundred and ninety-eight, which were or should be charged on any Manors, Meffuages, Lands, Tenements, or Hereditaments in Great Britain, are, after the Twenty-fifth Day ' of March One thousand feven hundred and ninety-nine, continued and made perpetual, with a Provifion that the feveral Sums of Money charged upon Eftates in ready Money, Debts, Goods, Wares, Merchandize, or Perfonal Eftates, or upon any Perfon or Perfons in respect of any Publick Office or Employment of Profit in the said A&t mentioned, fhould, after the Twenty-fifth Day of March One thoufand ' seven hundred and ninety-nine, be afcertained, levied, collected, and paid according to the Directions of any A&t or Acts to be paffed for that Purpofe;' be it therefore enacted, That the feveral and refpective Sums of Money which shall have been or fhall be charged upon Eftates, in ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Perfonal Eftate, by virtue of an Act, paffed in the Thirtyeighth Year of the Reign of His prefent Majefty, intituled, An Ad for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain for the Service of the Year One thousand feven hundred and ninety-eight, and which were not authorized to be fold in or by another A&t made and paffed in the fame Thirty-eighth Year aforefaid, intituled, An Ad for making perpetual, fubject to Redemption and Purthafe in the Manner therein stated, the feveral fums of Money now charged in Great 48 Geo. III. i C Britain Rates on Perfonal 38 G. 3. c. 5. thorized to be fold by 38 G. 3. c. 60. and on Offices, &c. fhall be levied within 25 March 1908. one Year from on Parishes and raifed on Perfonal Estates, &c. by a Pound Rate: payable Quarterly. Britain as a Land Tax, for one Year, from the Twenty-fifth Day of March One thousand feven hundred and ninety-eight, and alfo the feveral Sums of Money charged by virtue of the faid recited Act made in the Thirty-eighth Year of His prefent Majefty's Reign, in refpect of any Publick Offices or Employments, or any Annuities, Penfions, Stipends, or other Annual Payments, fhall be raised, levied, collected, and paid unto His Majefty within the Space of One Year from the Twenty-fifth Day of March One thoufand eight hundred and eight, and shall be afcertained, affeffed, and taxed in fuch Manner and Form as are herein-after expreffed. Sums charged on XXIII. And be it further enacted, That the several and respective Perfonal Estates Sums of Money which fhall have been or fhall be charged by virtue byasG.3.c.5.§3. of the faid recited Act made in the Thirty-eighth Year of His prefhall be impoled fent Majefty's Reign on Perfonal Eftates as aforefaid, fhall be and are hereby fet and imposed on the feveral and refpective Parishes, Constablewicks, Divifions, Allotments, and Places, wherein the fame have been or fhall be fo charged by virtue of the faid laft-mentioned Act; and that towards raifing the said several and refpective Sums of Money hereby charged on the refpective Parishes, Conftablewicks, Divifions, Allotments, and Places in England, Wales, and Berwick-upon-Tweed, in refpect of fuch Perfonal Eftate as aforefaid, all and every Perfon and Perfons, Bodies Politick and Corporate, Guilds and Fraternities, within the fame Parishes, Conftable wicks, Divifions, Allotments, and Places refpectively, having any Estate in ready Money, or in any Debts whatfoever owing to them within Great Britain or without, or having any Eftate in Goods, Wares, Merchandize, Chattels, or other Perfonal Eftate whatfoever, within Great Britain or without, belonging to or in truft for them (except and out of the Premises deducted fuch Sums as he, she, or they do bona fide owe, and fuch Debts owing to them as fhall be adjudged defperate by the refpective Commiffioners appointed by this Act; and also except the Stock upon Lands, and fuch Goods as are used for Household Stuff; and also except fuch Loans and Debts as are or fhall be owing from His Majefty to any Perfon or Perfons) fhall be charged, with as much Equality and Indifference as is poffible, by a Pound Rate, that is to fay, by an equal Pound Rate for every One hundred Pounds of such ready Money and Debts, and for every One hundred Pounds worth of fuch Goods, Wares, and Merchandize, Chattels, or other Personal Estate, and so for any leffer or greater Sum or Value, for or towards the said several and respective Sums by this Act set or imposed, or intended to be fet or impofed, for and upon all and every such Parishes, Conftablewicks, Divifions, Allotments, and Places, hereby charged therewith as aforefaid; fo that by the said Rates fo to be taxed or affeffed as aforefaid for or upon the said ready Money, Debts, Goods, Wares, Merchandize, Chattels, or other Perfonal Estate, according to the Purport and true Meaning of this prefent Act, the full and entire Sums hereby fet or impofed, or intended to be fet and impofed, in England, Wales, and Berwick as aforefaid, upon the faid Perfonal Eftates, fhall be completely and effectually taxed, affeffed, levied, and collected, and fhall be paid into the Receipt of His Majefty's Exchequer by Four quarterly Payments, the firft Payment thereof to be made on or before the Twenty-fourth Day of June which fhall be in the Year of our Lord One thousand eight hundred and eight. XXIV, And XXIV. And be it further enacted, That for and towards raifing the feveral Sums of Money charged as laft aforefaid on Perfons in refpect of Publick Offices or Employments of Profit, all and every Perfon and Perfons, and all and every Commiffioner and Commiffioners having, ufing, or exercifing any Publick Office or Employment of Profit in England, Wales, or Berwick as aforefaid, which is or fhall be rated or affeffed by virtue of an Act, paffed in the Thirty-eighth Year of the Reign of His prefent Maefty, intituled, An Ad for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand feven hundred and ninetyeight, and all and every their Clerks, Agents, Secondaries, Substitutes, and other inferior Minifters whatsoever (fuch Military Officers who are or fhall be in mufter by the Muster Master General of His Majefty's Army, or in Pay in His Majefty's Army or Navy in refpect of fuch Offices, only excepted) fhall yield and pay unto His Majesty any Sum not exceeding the Sum at which fuch Office or Employment was affeffed in the Year commencing from the Twenty-fifth Day of March One thousand feven hundred and ninety-eight, by virtue of the faid A&t paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Act for granting an Aid to His Majefly by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand feven hundred and ninety-eight; and that all and every Person and Perfons, Guilds, Fraternities, Bodies Politick and Corporate, having an Annuity, Penfion, Stipend, or other yearly Payment, either out of the Receipt of His Majefty's Exchequer in England, or out of any Branch of his Majefty's Revenue in Great Britain, or payable, or fecured to be paid by any Perfon or Perfons whatsoever in Great Britain (not being or iffuing out of any Lands, Tenements, or Hereditaments, or charged upon the fame, or included in any Affeffment made upon Lands, Tenements, or Hereditaments, mentioned in the faid Act paffed in the Thirty-eighth Year of the Reign of His prefent Majefty, intituled, An Act for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand feven hundred and ninety-eight, and not being Annuities or yearly Payments which, by any Act or Acts of Parliament made or to be made, are or fhall be especially exempted from the Payment of Taxes or Aids) fhall yield and pay unto his Majesty the Sum of Four Shillings for every Twenty Shillings by the Year for every fuch Annuity, Penfion, Stipend, or yearly Payment refpectively, and after that Rate for One whole Year; the faid feveral Rates and Sums of Money hereby granted to be affeffed, impofed, levied, and collected, in fuch Manner as hereinafter is mentioned. XXV. And be it further enacted, That for the better affeffing, ordering, levying, and collecting of the feveral Sums of Money fo as laft aforefaid limited and appointed to be raised and paid in the aforefaid Part of Great Britain called England, Wales, and Berwick-uponTweed, in respect of Perfonal Eftates, and in refpect of Offices or Employments of Profit, and Annuities, Penfions, Stipends, and other yearly Payments, and for the more effectual putting this Act in Execution, in reference to the fame, all and every the Person and Perfons who in and by an Act of Parliament, made and paffed in the Forty-fifth Year of His Majefty's Reign, intituled, An Act for appointing Commiffioners for putting into Execution an A of this Seffion Commiffioners of Land Tax appointed by and 46 G. 3. 45 G. 3. c. 49. c. 107. fhall put this Act in execution. Unle's Special fhall be appoint- Commiffioners shall meet before 30 Ap. 1808, to infpe&t Affeff ments to 25 March on Perfonal Eftates as diftinct from Land: and fhall < of Parliament, for continuing and granting to His Majesty a Duty on XXVI. And he it further enacted, That the feveral Commiffioners laft aforefaid shall meet together at the most usual and common Places of Meeting within their refpective Hundreds, Lathes, Rapes, Wapentakes, Wards, and other Divifions refpectively, within England, Wales, and Berwick-upon-Tweed, within which they are appointed Commiffioners, on or before the Thirtieth day of April One thoufand eight hundred and eight, and fhall meet afterwards in like Manner as often |