Page:Ruffhead and Runnington - The Statutes at Large - vol 18 (14).djvu/44

2 C. 3. Anno tricesimo nono Georgii III. A.D. 1798. CAP. III.

An Act for continuing and granting to His Majesty a Duty on Pensions, Offices, and Personal Estates, in England, Wales, and the Town of Berwick upon Tweed; and certain Duties on Sugar, Malt, Tobacco, and Snuff, for the Service of the Year one thousand seven hundred and ninety-nine.

[17th December 1798.]

Most gracious Sovereign,

WHEREAS by an Act passed in the thirty-eighth Year of the Reign of his present Majesty,

[38 Geo. 3. c. 60. recited.]

intituled, An Act for making perpetual, fitbjefl to Redemption and Purchase in tb» Manner ther

Hates on Personal $ (late, charged by 38 Geo. 3. c. 5; and not authorised to be sold by 38 Geo. 3. c. 60. and also on Offices, Pensions, Sec. shall be levied, within one Year, from March 15,


 * 799*

The Sums charged on all Personal Estates within any Parish, &c. under 38 Geo. t. c 5. $ 3. shall be imposed on such Parishes, Sec. and raised on Personal Estates, (deducing Debts due from the Party, desperate Debts owing to them. Stock on Land, Household Goods, and Loans to his Majesty,) to be charged with as much Equality as possible, by a Pound Rate for every 100 L in Value.

The Rate to be paid quarterly, and the first Payment by June 24, 179*

by

which were or Qiould be charged on any Manors, Messuages, Lands, Tenements, or Hereditaments^ in Great Britain, are, after the twenty-fifth Day of March one thousand seven hundred and ninety-nine, continued and made perpetual, with a Provision that the several Sums of Money charged upon Estates in ready Money, Debts, Goods, Wares, Merchandizes, or Personal Estates, or upon any Person or Persons in respect of any Publick Office or Employment of Profit in the said Act mentioned, should, after the twenty-fifth Day of March one thousand seven hundred and ninety-nine, be ascertained, levied, collected,

and paid, according to the Directions of any Act or Acts to be parted for that Purpose: Now we, your Majesty's most dutiful and loyal Subjects, the Commons of Great Britain, in Parliament assembled, taking into our serious Consideration such Expences as are absolutely necessary for supporting your Majesty's Government, and being resolved to supply the same, have for that End and Purpose cheerfully and voluntarily given and granted, and do by this Act give and grant, unto your Majesty, the several and respective Rates, Assessments, and Duties, and Sums of Money hereafter mentioned And we do moil humbly beseech your Majesty that it may be enacted; and be it enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the several and respective Sums of Money which shall have been, or shall be charged upon Estates in ready Money, Debts, Goods, Wares, Merchandizes, Chattels, or other Personal Estate, by virtue of an Act passed in the thirty-eighth Year of the Reign of his present Majesty, intituled, An Act for granting an Aid to his Majesty by a Land Tax, to be raised in Great Britain, for the Service of the Year one thousand seven hundred and ninety-eight; and which were not authorised to be sold in or by another Act, made and passed in the same thirty-eighth Year aforesaid, intituled, An Act for making perpetual, subject to Redemption and Purchase in the Manner therein JtatedL the several Sums of Money now charged in Great Britain as a Land Tax, for one Year, from the twenty-fifth. Day of March one thousand seven hundred and ninety-eight; and also the several Sums of Money herein after charged in respect of any Publick Offices or Employments, or any Annuities, Pensions, Stipends, or other annual Payments, shall be raised, levied, collected, and paid unto his Majesty, within the Space of one Year, from the twenty-fifth Day of March one thousand seven hundred and ninety-nine, and shall be ascertained, assessed, and taxed, in such Manner and Form as are herein after expressed.

II. And be it further enacted, That the several and respective Sums of Money which shall have been or shall be charged, by virtue of the said Act, on Personal Estates as aforesaid, shall be, and are hereby set and imposed on the several and respective Parishes, Constablewicks, Divisions, Allotments, and Places, wherein the same have been or shall be so charged by virtue of the said Act; and that towards raising the said several and respective Sums of Money hereby charged on the respective Parishes, Constablewicks, Divisions, Allotments. and Places, in England, Wales, and Berwick, as aforesaid, in respect of such Personal Estate as aforesaid, all and every Person and Persons, Bodies Politick and Corporate, Guilds and Fraternities, within the same Parishes, Constablewicks, Divisions, Allotments, and Places respectively, having any Estate in ready Money, or in any Debts whatsoever owing to them, within Great Britain or without, or having any Estate in Goods, Wares, Merchandizes, Chattels, or other Personal Estate whatsoever. within Great Britain or without, belonging to or in Trust for them, (except and out of the Premises deducted, such Sums as he, she* or they, do bona fide owe, and such Debts owing to them as shall be adjudged desperate by the respective Commissioners appointed by this Act, and also except the Stock upon Lands, and such Goods as are used for Household Stuff, and also except such Loans and Debts as are or (hart be owing from his Majesty to any Person or Persons,) shall be charged with as much Equality and Indifference as is possible, by a round Rate; that is to say. By an e<mal Pound Rate for every one hundred Pounds of such ready Money and Debts, and for every one hundred rounds worth of such Goods, Wares, and Merchandizes, Chattels, or other Personal Estate, and so for any lesser or greater Sum or Value, for or towards the said several and respective Sums by this Act set or imposed, or intended to be set or imposed, for and upon all and every such Parishes, Constablewicks, Divisions, Allotments, and Places, hereby charged therewith as aforesaid; so that by the said Rates ( to be taxed or assessed as aforesaid, for or upon the said ready Money* Debts, Goods, Wares, Merchandizes. Chattels, or other Personal Estate, according to the Purport and true Meaning of this present Act, the full and entire Sums hereby set or imposed. or intended to be set and imposed, in England, Wales, and Berwick, as aforesaid, upon the said Personal Estates, shall be completely and effectually taxed, assessed, levied, and collected, and shall be paid into the Receipt of his Majesty's Exchequer by four Quarterly Payments, die first Payment thereof to be made on or before the twenty-fourth Day of June which shall be in the Year of our Lord one thousand seven hundred and ninety-nine* III. And