Page:Ruffhead and Runnington - The Statutes at Large - vol 18 (14).djvu/46

4 C. 3. Anno tricesimo nono Georgii III. A.D. 1798. Estates in ready Monies, Debts, Goods, Wares, and Merchandizes* Chattels, or other Personal Estate, and also the several and respective Sums charged in respect of any Offices or Employments of Profit, Annuities, Pensions, or Stipends, as aforesaid, from the Monies charged in such Parishes, Constablewicks, Divisions, Allotments, or Places, by virtue of the said Act, upon Lands, Tenements, or Hereditaments; and the said Commissioners are hereby required to deliver, or cause to be delivered, a Schedule or Duplicate, in Parchment, under their Hands and Seals, fairly written, containing the whole Sum assessed on each Parish, Constablewick, Division, Allotment, or Place, Where any Assessment shall have been made upon Personal Estates, or in respect of Offices and Employments of Profits, Annuities, Pensions, or Stipends, and also the Christian Names and Surnames of the respective Alfessors and Collectors, unto the Receiver General of each County, Riding, City, Borough, Town, and Place respectively, where such Assessments shall have been made, or his Deputy, and shall transmit, or cause to be transmitted, a like Schedule or Duplicate into the King’s Remembrancer’s Office of the Exchequer, and this the Commissioners shall cause to have done on or befofe the tenth Day of May one thousand seven hundred and ninety-nine; for which Duplicates the Receiver and Remembrancer, or their respective Deputies, shall give to the Person who brings the same a Receipt, m Writing, gratisunder the Penalty of ten Pounds, to be recovered to the King’s Use as other Penalties are by this Act recoverable.

A Receipt dull be given for Schedules, on Penalty of 10I.

Afffr *n WhiCh Provi^e^ always, and be it further enacted, That every Parish or Place, in which any Assessment

ixjadefor the^ have ^een or be ma(k under and by virtue of the said last recited Act on any Person or Persons in Year ending respect of any Offices or Employments of Profit, Annuities, Pensions, or Stipends, by any Assessment for

March 25, the Year ending on the twenty-fifth Day of March one thousand seven hundred and ninety-nine, shall, from and after that Time, be wholly discharged from so much of the Sums to be levied upon such Parish or Place according to the Proportions established under the said recited Act.

and shall deliver a Schedule containing the Sum assessed on each Place, and the Names of the Assessors and CoUe#or»,to the Receiver General, and trans-jnit a like Schedule to the Remembrancer’s Office of the Exchequer, before May 10, 1799.

1799, under 38 Geo. 3. c. 5. in respect cf

Offices, shall be thereafter discharged from the Sums thereby levied.

Powers and Penalties, &c. of 38 Geo. 3. c. 5. and made perpetual by 38 Geo. 3. C. 6a shall be put in fxecution in levying the Rates under this Act.

Where Deficiencies a rife, new Assessments shall be

Persons shall be rated where resident

and if out of the Kingdom, in the Plact of their last Aboj^e.

VII. And be it further enacted, That all and every the Powers, Rules, Penalties, Forfeitures, Clauses, Matters, and Things, which, in and by the said 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 tn Great Britain, for the Service of the Year one thousand seven hundred and ninety -eighty are provided and established for ascertaining, raising, levying, mitigatiqg? adjudging, paying, and managing the Rates and Assessments granted by the said Act; and which, by the said other Act passed in the same thirty-eighth Year aforesaid, intituled, An Act for making perpetual, subject to Redemption and Purchase in the Manner therein Jlatedy the several Sums of Money now charged in Great Britain. a Land Tax, for one Tear, from the twenty-fifth Day of March one thousand seven hundred and ninety- eighty are continued and made perpetual in relation to the Rates and Assessmenst charged on Lands, Tenements, and Hereditaments,'until the Redemption and Purchase thereof, shall be practised, used, and put in Execution, in and for the ascertaining, raising, levying, mitigating, adjudging, paying, and managing the Rates, Assessments, and Sums of Money to be charged, assessed, and levied by virtue of this Act, as fully and effectually, to all Intents and Purposes, as if all and every the said Powers, Rujes, Penalties, and Forfeitures, Clauses, Matters, and Things, were particularly repeated and re-enacted in thfs Act.

VIII. And be it further enacted, That in case the Proportions set by this Act upon all and every the respective Parishes, Constablewicks, Divisions, Allotments, and Places, in England, Wales, and Berwick upo>i Tweed, in respect of any such Personal Estate as aforesaid, shall not be fully assessed, levied, and paid, according to the true Meaning thereof, or if any of the said Assessments in respect of such Personal Estate shall be rated or imposed upon any Person not being of Ability to pay the same, or that, through any Wilfulness, Neglect, Mistake, or Accident, the said Assessment, charged in each Parish or Place as aforesaid by virtue of this Act, happens not to be paid to the Receiver General, his Deputy or Deputies, as in this Act is directed, that then and in all and every such Case or Cases the several and respective Commissioners, Assessors, and Collectors, acting in the Execution of this Act, and every of them respectively, are hereby authorised and required to assess and re-assess, or cause to be assessed and re assessed, levied, and paid, all and every such Sum and Sums of Money upon the respective Parishes or Places wherein such Deficiencies shall happen, as to the said Commissioners, or such Number of them as by this Act are authorised to cause the said first Assessment hereby required to be made, shall seem most agreeable to Equity and Justice; the said new Assessment to be made, collected, and paid, in such Manner, and by such Means, as in this Act, or any Act hereby referredno, is declared and directed for other Assessments.

IX. And, in order to ascertain more particularly the Mode of assessing and rating the several Persons who shall be charged with any Rate or Assessment, in respect of any Eftaies in ready Money, Debts, or Personal Estate, in England, Wales, or Berwick upon Tweed, be it further enacted, That every Person who is or shall be rated for or in respect of any Personal Estate to him or her anyways belonging, shall be rated at such Place where he or she shall be resident at the Time of the Execution of this Act \ and all Persons not being Householders, nor having a certain Place of Residence, shall be taxed at the Place where they shall be resident at the Time of the Execution of this Act; and if any Person who ought to be taxed in England, Wales, or Berwick upon Tweed, by virtue of this Act, for or in respect of his or her Personal Estate, shall at the Time of his or her Assessment be out of the Realm, such Person shall be rated therefore in such Parish, Constablewick, Division, Allotment, or Place, where he was last abiding within this Realm.

X. Provided