Page:Ruffhead and Runnington - The Statutes at Large - vol 18 (14).djvu/47

A.D. 1798. Anno tricesimo nono Georgii III. c. 3. 5 X. Provided always, That where any Person shall have any Goods, Wares, Merchandizes, Chattels, or Personal Estate Personal Estate, in any Parish or Parishes, Constablewick or Constablewicks, Division or Divisions, it^all ' Allotment or Allotments, or Place or Places, other than the Parish, Constablewick, Division, Allotment, or be'^though tht Place, where he or she shall be resident, or had his or her Residence, it shall be lawful, at any Time before p0fleflor refido the twenty-fourth Day of August one thousand seven hundred and' ninety-nine, to rate and afiefs such Person elsewhere.

for such Goods, Wares, Merchandizes, Chattels, or Personal Estate, in any Parish or Parishes, Constablewick or Constablewicks, Division or Divisions, Allotment or Allotments, or Place or Places, where the same shall be; provided also, that if any Person or Persons, by $eafon of his, her, or their having several Persons doubly Mansion Houses or Places of Residence, or otherwise, shall be doubly charged for any Personal Estate by rated shall be Occasion of this Act, then upon^Certificate made by any Two or more of the Commissioners for the Coun- ^ExorVs on ty. Riding, City, or Place, of his, her, or their last Personal Residence, under their Hands and Seals, of the certificate.

Sum or bums charged upon him, her, or them, (which Certificate the said Commissioners are hereby required to give without Delay, Fee, or Reward,) and upon Oath made of such Certificate before any Two Commissioners who have Authority to put this Act in Execution for the County, Riding, City, or Place, where the said Certificate shall be made, which Oath the said Commissioners are hereby authorised and re-uired to administer, then the Person or Persons so doubly charged shall, for so much as shall be certified, be ifeharged in every other Parish, Constablewick, Division, Allotment, or Place, in England, Wales, or Berwick upon Tweed.

[This Act not

XI. Provided also, That this Act shall not Extend to the Inhabitants of Scotland, Ireland, Jersey, or Guernsey, for assessing any such Personal Estate, which they, or any to their Use, have within those Places, for or to extend to

[Personal Ef-

towards the said Sum hereby authorised to be charged upon any Parish or Parishes, Constablewick or Constablewicks, Division or Divisions, Allotment or Allotments, or Place or Places, in England, Wales, and Berwick upon Tweed, as aforesaid; and if any Person that ought to be taxed by virtue of this Act, for or.in respe& Wey/or of his or her Personal Estate, shall, by changing his or her Place of Residence, or by any other Fraud or Co- Cucinfcy. vin, escape from the Taxation, and not be taxed, and the same be proved before the Commissioners, or any Two or more of them, at any Time within one Year next after such Tax made, every Person that shall so. Persons avoid-escape from the Taxation and Payment shall be charged upon Proof thereof, at Treble the Value of so much ing. the Tax, as he or she should or ought to have been charged at by this Act; the said Treble Value, upon Certificate bc charged thereof made into the Exchequer by the Commissioners before whom such Proof shall be made, to be levied Trcbc* on the Goods, Lands, and Hereditaments of such Persons.

XII. And, for the better Discovery of Personal Estate intended to be charged by this Act,* be it further Householder* enacted, That every Householder in England, Wales, or Berwick upon Tweed, shall, upon Demand of the A*H5IV*. Assessors of the respective Parishes or Places, give an Account of the Names and Qualities of such Persons LoSgw (on r

as shall sojourn or lodge in their respective Houses, under the Penalty of forfeiting to his Majesty the Sum of demand) on Pe-Five Pounds, to be levied and recovered in such Manner as any other Penalty in this Act mentioned shall naity of 5L and may be levied and recovered.

XIII. And be it further enacted, That the several Members of Parliament who, at the Execution of this Members of Act, during this or the subsequent Session of Parliament, shall abide within the Cities of London and West-, mirifltr, and the Suburbs of the same, or within the county of Middlesex, shall, for or in respect of their ready the Mansion Money or Debts, or any other Tax which may be laid on their Personal Estate or Persons in respect thereof, Houses. during this or the next Session of Parliament, be assessed only in the Places where such Members have their Manhon Houses, or other Places where they most usually relide during the Intervals of Parliament; and in case any Assessor or Commissioner shall afiefs, or cause to be assefltd, any Member of Parliament, contrary to the Provision hereby made, he or they shall forfeit to the Party grieved the Sum of forty Pounds, to be recovered by Action of Debt, or upon the Case, together with full Costs of Suit; any Thing hereiq contained to the contrary notwithstanding.

XIV. Provided always, That where any Person liable to be rated in respect of such Personal Estate, and Inhabitants erf inhabiting within the City of London, or any other City or Town Corporate in England, Wales, or Berwick °r7

vp*n Tweed, hath his Dwelling Hopfe in one of the Parishes or Wards therein, and nath any Goods, Wares, in oneor more or Merchandizes, in any one or more of the other Parishes or Wards within the same, that then such Person parish«,shall be shall be taxed, charged, and assessed, for such his Goods and Merchandizes in the Parish or Ward where he atfefled in the dwelleth, and not elsewhere within the said City and Town Corporate. ore where they reside.

XV. And be it further enacted, That the Officers in the Receipt of his Majesty's Exchequer, and in Cff.cers of the other the Public Offices, upon Request to them made by the respective Asseltors, shall deliver, gratis, Exchequer and true Lifts or Accounts of all PenftOnS, Annuities, Stipends, or other annual Payments, and of all Fees, Sa- other lanes, and orher Allowances, payable at the said Receipt,or in the said Publick Offices, to any Commissioner

or Commissioners, Officer or Officers, for the Execution of this Act, for the better Guidance of the said vtrLiftsotPui-Afle/Iors in the charging of the same; and that in all Cases where any Pensions, Annuities, Stipends, or fion*, Annui-, other yearly Payments, or the Fees, Salaries, Wages, or other Allowances or Profits, charged by this Act, tie*, ice. to the shall be payable at the Receipt of the Exchequer, or at any other Publick Office, or by any of his Majesty's Commissioner*, Receivers or Paymasters in England\ Wales, or Berwick upon Tiveed, the Tax or Payment which, in pur- cuidance of the fuance of this Act, shall be charged for or in respect of such Annuities, Stipends, Fees, Salaries, Wages, Al- Assessors, and lowances, or Profits, shall and may (in case of Non-payment thereof) be detained and flopped out of the in Default of feme, or out of any Money which shall be paid upon such Pensions, Annuities, Stipends, Fees, Salaries, Payment of tt* Wages, Allowances, or Profits, or for Arrears thereof, and be applied to the Satisfaction of the Rates and JJate> bc Duties not otherwise paid as aforesaid; and the proper Officers in the said Exchequer, and other the Publick uuTreniiw! &c. Offices aforesaid, shall keep true Accounts of all Monies flopped, and (upon Request) shall give Copies of 9

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