rity aforefaid, That no duty fhall be imposed, affeffed, or levied, not rated to by virtue of this act, for or in refpect of any dwelling-house, church and cottage, or tenement, whereof the occupier or occupiers, by rea- poor. fon of his, her, or their poverty only, is or are exempted from the actual payment of usual taxes, affèffments, and contributions, towards the church and poor.

be affeffed and

VII. And be it further enacted by the authority aforefaid, How the duThat the duties by this act impofed as aforefaid fhall be affeffed, ties granted by raifed, levied, collected, and received, by perfons to be appointed this act thall by the fame authority, and fhall be paid into his Majefty's ex- collected, etc. chequer for the purposes in this act expreffed, in fuch and the like form and manner, and with fuch allowances, and under fuch penalties, forfeitures, and difabilities, and according to fuch rules, methods, and directions, as are prescribed or appointed for affeffing, raifing, levying, collecting, receiving, and paying, the duties on houfes and windows or lights, in and by an act, made in the twentieth year of the reign of his late Majesty, intituled, An act for repealing the feveral rates and duties upon houses, 20 Geo. 2. windows, and lights; and for granting to his Majesty other rates and Cap 3. duties upon boufes, windows, or lights; and for raising the sum of four millions four hundred thousand pounds by annuities, to be charged on the faid rates or duties; and by another act, made in the twentieth year of the reign of his faid late Majefty, intituled, An at Cap. 42. to enforce the execution of an act of this feffion of parliament, for granting to his Majefty feveral rates and duties upon houses, windows, or lights; and by an act, made in the twenty-first year of his faid late Majefty's reign, intituled, An act for explaining, amending, 21 Geo. 2. and further enforcing the execution of an act, passed in the last feffion cap. 10. of parliament, intituled, An act for repealing the feveral rates and duties upon houses, windows, and lights; and for granting to his Majesty other rates and duties upon houfes, windows, or lights; and for raifing the fum of four millions four hundred thousand pounds by annuities, to be charged on the faid rates or duties; and by an act, made in the twenty-fixth year of the reign of his faid late Majefty, intituled, An act for the more ef- 26 Geo. 2. fectual levying of the duties upon windows or lights, in that part of cap. 17. Great Britain called Scotland; and by an act, made in the thirtyfirst year of the reign of his faid late Majefty, intituled, An act 31 Geo. 2. for granting to his Majefty feveral rates and duties upon offices and cap. 22. penfions; and upon houfes; and upon windows or lights; and for raifing the fum of five millions by annuities, and a lottery, to be charged on the faid rates and duties; and by an act, made in the fecond year of the reign of his prefent Majesty, intituled, An act 2 Geo, 3. for granting to his Majefty feveral rates and duties upon windows or cap. 8. lights; and by the faid herein-before mentioned act, made in the fixth year of the reign of his prefent Majesty, or by any of them, fo far as the fame now remain in force, or are not altered by this act; and that all and every the powers, authorities, rules, directions, penalties, forfeitures, claufes, matters, and things now in force, contained in the faid feveral acts, or any of them, for the affefling, raifing, levying, collecting, and paying, the rates

and

The duties granted by this act to be applied towards pay

ment of the annuities

this feffion.

and duties thereby granted, fhall be in full force, and be duly obferved, practised, and put in execution, throughout the whole kingdom of Great Britain, for the affeffing, raifing, levying, collecting, and paying, the feveral duties upon houfes or tenements by this act granted, as fully and effectually, to all intents and purposes, as the fame are or may be, for the affeffing, raifing, levying, collecting, and charging, the rates and duties granted by the aforefaid acts, or any of them, fo far as the faid powers, authorities, rules, and penalties, are applicable hereunto, and not altered by this act; and that all monies arifing by the said duties granted by this act (the neceffary charges of raifing and accounting for the fame excepted) fhall, from time to time, be paid into the receipt of his Majefty's exchequer at Westminster.

VIII. And be it further enacted by the authority aforefaid, That in the office of the auditor of the faid receipt thall be provided and kept a book or books, in which all the monies ariting by the faid rates and duties, and paid into the said receipt of the exchequer as aforefaid, fhall be entered feparate and apart from granted by the all other monies paid and payable to his Majefty, his heirs and lottery act of fuccefiors, upon any account whatfoever; and the faid monies, fo paid into the faid receipt of exchequer, fhall, together with the additional duties on wines and vinegar, granted by an act of this prefent feflion of parliament, intituled, An act for granting to his Majefty feveral additional duties upon wines and vinegar im ported into this kingdom, be a fund for the payment of the feveral annuities, and all fuch other charges and expences, as are directed to be paid in purfuance of an act of this present session of parliament, intituled, An act for raising a certain fum of money by way of annuities, and for establishing a lottery; and the fame thail not be iffued or applied to any other ufe, intent, or purpose whatsoever.

The affeffors

to be allowed 3d. for each firit aff:ffment.

houfe for the

Commiffioners for executing

the before mentioned

acts to exe

IX. And be it further enacted by the authority aforefaid, That, for and in confideration of the extraordinary care and pains requifite in making and adjusting the first affeffment to be made in carrying this act into execution, the affeffor or affeffors fhall have an allowance for fuch firft affeffment of three pence for each house affeffed by him, her, or them refpectively; to be had and received from the refpective receivers-general, their deputy or deputies, who are hereby appointed and directed to pay the fame accordingly, and who shall be allowed the fame in passing

their accounts.

X. And be it further enacted by the authority aforefaid, That, for the better execution of this act, and for the ordering, raifing, levying, collecting, and paying the duties hereby granted, the commiffioners authorised or appointed, or who shall be herecute this act; after authorised or appointed, for putting in execution the faid herein before mentioned acts, or any of them, thall be commiffioners for putting in execution this prefent act, and the powers therein contained, in all and every the refpective counties, fhires, ftewartries, ridings, cities, boroughs, cinque ports, towns, and places refpectively within Great Britain; and that the faid com

miffioners,

meet on or

missioners, in order to the fpeedy execution of this act, fhall, in and for that their respective counties, fhires, ftewartries, ridings, cities, bo- purpofe to roughs, cinque ports, towns, and places, for which they are or before April fhall be appointed commiffioners refpectively, meet, on or before 30, 1778, the thirtieth day of April, one thousand seven hundred and feventy-eight, and hall in like manner meet yearly, and every and before year, at fuch day or time as the faid commiffioners for the time April 30,

after.

being hall think proper to appoint, before the thirtieth day of yearly thereApril yearly, and thall then divide themselves to act in separate, diftricts, and proceed in the execution of this prefent act, for alfeffing, raifing, levying, and collecting the duties hereby granted as aforefaid, in fuch and the fame manner, and under the fame regulations and directions, as are prefcribed by the faid beforementioned acts, or any of them, with refpect to the rates and duties thereby impofed (except in fuch cafes in which an alteration is made by this act.)

XI. Provided always, and be it further enacted, That if by In cafe there any neglect or default there fhall not have been a meeting of fhall not be a the faid commiffioners, and a due execution of the feveral pow- the commifmeeting of ers hereby created, within or at the time or times, or according fioners within the manner or circumstances directed or prefcribed in and by the time lithis prefent act, it fhall and may be lawful for the faid commif- mited by this act, fioners, or any two or more of them, in all and every the refpective counties, fhires, ftewartries, ridings, cities, boroughs, cinque ports, and towns, in Great Britain refpectively, wherein fuch default fhall have happened, to meet and execute the faid powers at any other time or times, any thing herein before contained to the contrary notwithstanding; and they are hereby they are reauthorised and required forthwith, or as foon as may be after quired to meet as foon as may the time or times at which fuch meetings fhould have been held, be thereafter, and fuch powers fhould have been executed, according to the and to put this directions of this prefent act, to meet and execute the fame, fo act in execuas that the faid rates and duties be duly and effectually charged, tion. raised, levied, collected, and paid to his Majefty, his heirs and fucceffors, for the ufes in this act, notwithstanding any fucki omiffion or defect; and all fuch meetings and acts of the faid commiffioners, or any two or more of them, thall be deemed, and are hereby declared to be good and valid to all intents and purposes, notwithstanding any fuch omiflion or defect as aforefaid.

XII. And it is hereby alfo enacted, That the faid commif- Notice to be fioners fhall caufe notice to be inferted, in the precepts to be inferted in the from time to time directed by them to the inhabitants of the commiffioners parishes or places within their refpective districts or divifions the alleffors precepts that whom they fhall think fit to be prefentors or affeffors under the under the befaid before mentioned acts, or any of them, that fuch perfons are fore mentionallo appointed affeffors of the duties upon houfes or tenements ed acts, are granted by this act.

appointed af feffors under

XIII. And, for the more effectual levying and collecting the duty this act. impofed by this act in that part of Great Britain called Scotland, If the combe it enacted and declared, That in cafe at any time the com- miffioners of miffioners fupply in

Scotland fhall neglect to ap point affeffors, etc. the furveyors ap

miffioners of fupply in that part of the kingdom shall neglect to appoint affeffors, or in cafe the affeffors by them appointed fhall neglect to perform what is required of them by this act, that then, or in such case, it shall and may be lawful to and for the pointed under furveyor or furveyors, appointed under the authority of any the any of the re-before-recited acts, to do and perform fuch and the like services cited acts may as are by this or any former act required from the faid affeffors. XIV. And it is hereby further declared, That when the furveyors act in the capacity of affeffors, they fhall be intitled to intitled to the the fame reward as is provided for the affeffors in this act, for fame reward. the affeffinent made in the prefent year.

do the affeffors

duty;

and fhall be

Affeffors to be

fworn.

The cath.

XV. And be it further enacted by the authority aforesaid, That every perfon to be appointed affeffor as aforefaid fhall, before he prefumes to act in the execution of the said office or employment, take (befides the oaths required to be taken by affeffors by the aforefaid acts, or any of them) an oath, or, being one of the people called Quakers, make and fubfcribe the folemn affirmation, in the following form:

A. B. do fwear, (or affirm, as the cafe may require) That, in

I make the offices within the district or parish for which I am appointed an offeffor, I will rate each at the true annual value, according to the best of my judgement and skill; and that I will truly and faithfully execute the trufts repofed in me, by virtue of an act of the eighteenth year of his prefent Majefty, for impofing a new duty on all houses of five pounds a year, and upwards.

Affeffor acting before be is fworn, fhail forfeit zol.

Application of the penal. ties.

Affeffors to

afcertain, an*nually, the full yearly rent of all

So help me GOD.

Which oath or affirmation any two or more of the commiffioners in the county, fhire, ftewartry, city, or place, where the faid affeffment is faid to be made, are hereby impowered and required to adminifter.

XVI. And be it further enacted, That if any person to be appointed affeffor, fhall prefume to act in the execution of the faid office or employment, before he fhall have taken the aforefaid oath, (except fuch perfon fhall be a quaker, and shall have made fuch affirmation as aforesaid,) he fhall forfeit and pay, for every fuch offence, the fum of twenty pounds; to be recovered in any court of record, by action of debt, bill, plaint, or information, wherein no effoin, protection, or wager of law, nor more than one imparlance, thall be allowed; and that the forfeatures or penalties fo to be incurred (all neceffary charges for the recovery thereof being firft deducted) fhall be diftributed, one moiety thereof to and for the use of his Majefty, his heirs and fucceffors, and the other moiety to him or her who shall inform or fue for the fame,

XVII. And be it further enacted by the authority aforesaid, That fuch perfons, to be appointed affeffors as aforefaid, do and fhall, before the tenth day of September in the present year, and in all future years before the twenty-fourth day of June, esti

mate

at 6 d. in the

at is, in the

mate and afcertain, according to the best of their skill and judge- occupied ment, the full and juft yearly rent, which every fuch dwelling- houfes within houfe, with the household offices therewith occupied and hereby and to affeis their districts, charged as aforefaid, within the limits and places for which they them accordare to act, is really and bona fide worth to be let; and do and ingly: fhall make an affeffment in writing of fix-pence in the pound, All thofe of according to fuch estimate or valuation, upon the occupier or 51. a year occupiers of every fuch dwelling-houfe, together with other the and under 50l. premifes as aforefaid therewith occupied, of the yearly value of pound; five pounds and upwards, and under the yearly rent of fifty pounds, in respect thereof; and of one fhilling in the pound, and all thofe according to fuch estimate or valuation, upon the occupier or of sol a year occupiers of every fuch dwelling-houfe, together with other the and upwards, premises as aforefaid therewith occupied, of the yearly value of pound. fifty pounds and upwards, in refpect thereof: and do and fhall, Affeffors to by writing under their refpective hands, certify the number of certify to the houfes, and other the premifes together with each of fuch houfes commiffioners occupied refpectively, charged by this act, within the limits of the number of houfes, with fuch places as aforefaid, together with the rents estimated and the Names of afcertained as aforefaid for or in refpect of the fame refpectively; the occupiers, and the names of the several occupiers or inhabitants thereof re- and the fums fpectively; and the feveral fums of money charged on and pay- charged on able by them, for or in refpect of the fame, by virtue of this act; and likewife do and fhall, on or before the tenth day of September in the prefent year, and in all future years on or before the twenty-fourth day of June in every year, deliver the certificates. or affeffments, to be made by them refpectively as aforesaid, unto the faid commiffioners, or any two or more of them.

them, etc.

Commiffio

two collectors

XVIII. And be it further enacted by the authority aforefaid, That the faid commiffioners, to whom fuch affeffments fhall be affeffinents, ners to fign the delivered in pursuance of this act, or any two of them, fhall, within the space of one calendar month next after the receipt of the fame respectively, or as foon after as conveniently may be, fet their hands to the faid refpective affeffments, and to fuch furcharge or furcharges as thall or may have been made in the mean time, either by the fame affeffors, or by fuch furveyor or furveyors as is or are herein after mentioned, teftifying their allowance of the fame; and thall likewife nominate and appoint two and to appoint of the perfons named in each of fuch affeffments to be collectors, for each davior any other two fuch perfons as they fhall think able and re- fion, sponsible, for the refpective divifions and places for which they fhall be fo prefented, and fhall forthwith deliver, or caufe to be delivered, fuch affeffments fo by them allowed of, unto the re- to whom the fpective perfons by them nominated to be collectors for each said aff:ffyear refpectively, who are hereby enjoined and required to col- ments all be lect and pay the duties hereby affeffed, and to give acquittances for the fame; for whofe paying unto the receiver-general now appointed, or for the time being to be appointed by his Majesty, or by the commiffioners of the treasury, or any three or more of them now being, or the high treasurer or the commillioners of the treasury for the time being, in manner hereby directed, such VOL. XXXII. money

D

delivered, etc.