Page:Ruffhead - The Statutes at Large - vol 7.djvu/507

 A. D. 1753. Anno vicefimo fexto Georgii II. C. 17. 487 fliall be made only within ten Days after difcuffing or difmifling fuch Appeal, in the manlier herein after provided; and that every fuch Occupier fhall, in cafe of his not paying in the Duties with which hz isOn Ncnpaym-nt charged, to the Colleftor of the Cefs, upon the Day upon which he is hereby appointed to pay the fame, 1^^°'^'^'^" '"'^''^ or within three Days thereafter, forfeit treble the Value and Extent of the Duty v/ith which he ftands charged. VII. And be it further enafted. That the Duties by the faid ASs impofed, and likewifo all Penalties, Cuties and For- triple Values, and Forfeitures incurred by virtue of this Aiit, fhall be recovered at the Suit of the refpeflivc!^'"" °"' '* Colleftors, by diftraining or poynding, according to the Forms of the ha.ws of ScotLmd, upon Warrants "■"'"^"'- to be granted and fubfcribed by any two of the Commiflioners of Supply, or by the Sheriff, or Depute Sheriff, of the County from whom fuch Warrant fliall be required, and they are hereby refpc£tively re- quired to grant the fame under the Penalty of ten Pounds Sterling, toties quoties, upon Certificate made to them, or either of them, by the Colleftor of the Cefs, that fuch Penalties or Forfeitures are incurred, an 1 fuch Duties reding, and not duly paid, which Warrants fhall be executed by the Conftables or Sheriff Officers of the County; and the Goods or Effe(9;s fo poynded or diflrained fhall be valued and appraifed by ^PP™^"'-"'^ any two Perfons, to be appointed by the Sheriff-" Officer or Conftable to value and appraife fuch Goods, Q^gj^^jifJ'^injj^^ which two Perfons fhall be obliged to value the fame, under the Penalty of forty Shillings Sterling, for each Neglect or Refufal; and which Valuation fhall be made upon the Ground, or at the Houfe where the fame were poynded and diftrained, and may and fhall be fold and difpofed of at the Value, by the Officer or Con- ftable who does poynd or diltrain the fame; and the Value to be applied in the Erfl: Place, to the Satisfaction and Payment of the Duty, triple Value or Penalty, owing by the Perfon whofe Goods are fo poynded; and in the fecond Place, to the Payment for the Trouble of the Officer or Conftable fo poynding, at the Rate of two Shillings per Pound of the Duty, triple Value or Penalty, for which the Goods fhall be poynded or diftrained, unlefs the Owner from whom the fame were poynded or diftrained fhall redeem the fame by Payment of the appraifed Value within the Space of four Days after the Poynding and Va- luation, to the Officer who poynded the fame; and in cafe any Surplus fnall remain of the Price or Value after Payment of the Duty due or Penalty incurred, and after Payment of what is allowed to be retained by the Officer or Conftable in Manner herein diredted, fuch Surplus fhall be returned to.. , ^ the Owner from whom the Goods were diftrained; and in cafe no Purchafer or Buyer do appear at the^^^ p^^^^j^J^^ '"' faid Sale, that the faid Goods or Effeits fo poynded or diftrained fhall be configned and lodged in thethe Diibcfs to b: Hands of the Sheriff Depute of the County, or his Subftitute, and if not redeemed by the Owner within lodged with the the Space of four Days after the Confignment in the Hands of the faid Sheriff, that the fame fhall be rouped, Shenft Depute, fold and difpofed of by Order of the Sheriff, in fuch Manner and at fuch Time and Place, as he fhall ap-^-;^"?, „„f [t''^' point, he always being liable to the Payment of the Duty, triple Value, or of the Penalty or Penalties in- deemed within. ciirred, to the Collcftor of the Cefs, and to the Officer or Conftable who fhall have poynded the fame, for4 Djjs; their Trouble and Expence as above ftated, in cafe the Value of the Goods fo fold fhall amount to the Extent of the Duty and Penalties incurred, and to the Fees due to the Officer or Conftable; and fhall be in the third Place intitled to one Shilling per Pound of the Value of the Goods fo difpofed of, for his own^'ji^^J^^^^^'ll'* Pains and Trouble, after Preference and Allowance of the Duty or Penalties, and of what is appointed to^roubi &.c. be paid to the Officer or Conftable for their Pains; and that there fliall likewif'e be allowed to the Officer or Conftable fo poynding, the Expence of preferring or maintaining the Goods or Cattle fo poynded, du- ring the four Days allowed to the Owner to redeem them, and the Expence of the Sale; and in like manner the Expence fliall be allowed to the Sheriff for preferving and maintaining the Goods or Cattle diftrained, during the four Days that the Owner is allowed to redeem, after Confignment in his Hands, as alfo the Expence of the Sale. Vni. And be it further enafted. That the Officer or Conftable who fhall difpofe of fuch Goods or The Duties ani Cattle fo poynded, diftrained and fold, fhall be bound to pay in the Sums arifing from the Sab, in fb far asPenaities to be- extends to the Duties or Penalties for which the fame were poynded, to the Colletftor of the Cefs orLand-P-"-^ outof the^ Tax, within ten Days after Receipt of the Price, allowing always what is above allowed for his ownj^''^'^^J°^f j^f^°"^ Pains and Expence; and that in like Manner, if the Goods or Cattle diftrained fhall be difpofed of by thej^a.id-Tax^' Sheriff, as before dire£ted, he fhall, within four Days after Receipt of the Price, be obliged to pay in. the fame to the Colledtor of the Cefs, after DeduiStion of what is appointed to be paid to the Officer or Con- ftable who made the Poynding; and after Dedu6tion of what is above allowed to be retained by him for his own Pains and Expence; and fhall remain liable to the Colleffor of the Cefs until Payment, and fubjeil to be poynded and diftrained therefore in the fame Manner as is above provided with regard to any Perfoix liable to Duties or Penalties in virtue of this A£t. Co']-T-orto or?. IX. And be it enafted. That every fuch Colleflor of the Cefs or Land-Tax, and^Duties on Vv^indows^^^-^e fame to. or Lights, fhall pay over to the Receiver General at Edinburgh, all fuch Monies as he fhall have received the Receiver in refpe6t of the Duties or Penalties aforefaid, in Manrrer, and upon ihe Days of Payment following;, General H.ilf- ttiat is to fay. The Duties or Penalties arifing Half-yearly betwixt lVhkfundny_ and Martinmas,, on or before >=•"■'/• the twenty-fifth Day of December in fuch Year; and the Daties and Penalties arifmg between Martinmas . > -tr^, ■?- 7  t ^ I r 1 V r c^' ■ J- 1 r 11 • Pcrlons.^.jrsneved- and Whitfunday, on or before the twenty-fourth Day oi June i-mmediately tollowmg. ^ Afli-irm-nt • X. And be it further enafted. That it fhall be in the Power of the Perfons liable and aftfled for the„ CoUeclormay: Duties aforefaid, in cafe they fhall conceive themfelves to be injured by the Affeffment and Charge madeappeai to the upon them by the Surveyor or Affeffor; or to the Surveyor or Colkaor, if he fliall judge the Crown to Commiflioners be leafed by the Affeffment or Charge made, to appeal to. the Commiffioners of Supply. "' "P >"•. >>1. Provided always. That every Occupier of a Houfe who fhall conceive himfelf to be aggrieved by ^^^^P;=Jj.'°.g"'^ the Affefirnent or Charge made upo:i him for his Windows or Lights, fhall, within the Space of fifteen^.^.^^^^.^ ,„ ,,,^. Days after the Note in Writing of his Charge being delivered to him, or left, at his Houfe by the Afl'eliorcoiieaor wi,hi.^ GX15 Days ai-tel".