exchequer to answer and pay the same; and it is uncertain how much thereof the monies arising by the said act will be able to answer and discharge; be it enacted by the authority aforesaid, that if the money arisen or to arise into the exchequer for or on account of the said aids on or before the twenty-ninth day of September, which will be in the year of our Lord one thousand seven hundred and ninety-eight, shall not be sufficient to discharge the whole principal and interest due or to grow due on the several orders of loan or exchequer bills made upon and in pursuance of the said act, that then so much money as shall then appear to be deficient or wanting for answering the purposes aforesaid shall and may be supplied and made good out of any of the monies arising into the exchequer by or from the loans or exchequer bills on this act, or any other monies or loans that are or shall be appropriated for the service of the year one thousand seven hundred and ninety-eight; and the commissioners of the treasury, or any three or more of them, or the high treasurer for the time being, shall direct and apply the same accordingly; any thing hereinbefore contained to the contrary notwithstanding. 38 GEO. III. c. 48. An Act to alter and amend so much of an Act, passed in this present Ses- 38 Geo. 3, c. 5. WHEREAS an act was passed in this present session of parliament, 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 whereas by the said act it is enacted, that certain persons named and appointed, or to be named and appointed, commissioners in manner therein mentioned, should put the said act in execution as therein directed; but it is not thereby required that such of the commissioners as shall act within or for any city, borough, cinque port or town corporate (except as therein particularly provided), shall be qualified in any other manner than by being an inhabitant of such city, borough, cinque port or town corporate, by reason whereof improper persons sometimes act as commissioners: for remedy whereof, 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 no person shall be capable of acting as a commissioner in the execution of the said recited act, within any city, borough, cinque port or town corporate (except the cities, liberties and places, the commissioners acting within which are respectively required to be qualified as in the said act is particularly mentioned and directed), unless such person shall at the time of his acting be seised or possessed of lands, tenements or hereditaments, of the value of forty pounds per annum or more of his own estate, being freehold, copyhold or leasehold, over and above all ground rents, incumbrances and other reservations, payable out of or in respect of such leasehold estates, or unless such person shall, at the time of his acting as aforesaid, be possessed of a personal estate to the amount of one thousand pounds, nor No person to act as a com missioner of the land tax in certain places unless qualified as herein mentioned. unless he shall in either case be an inhabitant of the city, borough, cinque port or town corporate, within which he shall act as a commissioner, nor (except in administering the oath or affirmation hereinafter mentioned) until he shall have taken and subscribed an oath or affirmation in the words or to the effect following, viz.:— 66 "I, A. B., do swear [or, "being one of the people called Quakers, do Oath; commissioner may fied, or not the oath. "So help me God." Which oath it shall and may be lawful for any commissioner to admi- which any nister to any other, any thing in the said first recited act, or any other act contained to the contrary hereof in anywise notwithstanding; and if administer. any person hereby required to be so qualified as aforesaid, and not being 501. penalty so qualified, or not having taken an oath or affirmation as herein before for acting not directed, shall presume to act as a commissioner in the execution of the being qualisaid recited act, every such person so offending shall for every such offence having taken forfeit and pay the sum of fifty pounds to and for the use of such person or persons who shall sue for the same, to be recovered, together with full costs of suit, by action of debt in any of his majesty's courts of record at Westminster, over and above such other pains and punishments as he may be liable to by any law or statute of this realm for wilful and corrupt perjury; and in every such action brought against any such person so Proof of acting as a commissioner in the execution of the said recited act without qualification being qualified as aforesaid, the proof of qualification shall lie on the defendant. person against whom the said action shall be brought, and it shall be sufficient for the plaintiff to prove that the defendant hath acted as such commissioner. to lie on the 2. And whereas by an act made in this present session of parliament, intituled "An Act for granting an Aid to His Majesty by a Land Tax, 38 Geo. 3, c. 5. to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight," it is amongst other things enacted, that Clause in that no person shall be capable of acting as a commissioner in the execution of act recited, the said act, or any of the powers therein contained, in or for any county at large within England, the dominion of Wales (the counties of Merioneth, Cardigan, Carmarthen, Glamorgan, Montgomery, Pembroke, Radnor and Monmouth excepted), or in or for any of the ridings of the county of York, unless such person be seised or possessed in the same county or riding, of lands, tenements or hereditaments of the value of one hundred pounds per annum or more of his own estate, being freehold, copyhold or leasehold, over and above all ground rents, incumbrances and other reservations, payable out of or in respect of such leasehold estates which were taxed and did pay by virtue of an act passed in the thirty-seventh year of his majesty's reign (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-seven"); be it enacted, that the above-recited clause shall be and the same is hereby and repealed. repealed. act as a com 3. And be it enacted, that no person shall be capable of acting as a No person to commissioner in the execution of the said act, or any of the powers therein contained, in or for any county at large within England, the dominion of Wales (the counties of Merioneth, Cardigan, Carmarthen, Glamorgan, Montgomery, Pembroke, Radnor and Monmouth excepted), or in or for missioner for England or cept certain counties), or for any riding in Yorkshire, unless qualified as herein mentioned. Public act. any of the ridings of the county of York, unless such person be seised or possessed of lands, tenements or hereditaments, of the value of one hundred pounds per annum or more, of his own estate, being freehold, copyhold or leasehold, over and above all ground rents, incumbrances and other reservations, payable out of or in respect of the same, or unless such person be heir apparent of some person who shall be seised or possessed of a like estate of the value of three hundred pounds per annum, one moiety of which said estate required as qualifications shall be situate within such respective county or riding for which such person is appointed a commissioner. 4. And be it further enacted, that this act shall be adjudged, deemed and taken to be a public act, and be judicially taken notice of as such, by all judges, justices and all other persons whomsoever, without the same being specially pleaded. Rates on personal estate, offices, pen ing March 25, 38 GEO. III. c. 60. An Act for making perpetual, subject to Redemption and Purchase in the [21st June, 1798.] 3. And be it further enacted, that the several and respective sums of money, charged or to be charged under and by virtue of the said act of sions, &c. in the present session of parliament, for and in respect of any estate in the year end-ready money, debts, goods, wares, merchandizes, or personal estates, 1799, shall be and for and in respect of any offices or employments of profit, salaries, distinguished gratuities, bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments aforesaid, by any assessment made in the year ending on the twenty-fifth day of March, one thousand seven hundred and ninety-nine, shall, in every parish or place where such sums are charged and assessed, be separated and divided from the remainder of the monies charged in such parish or place, by virtue of the said act of the present session of parliament, and shall be so returned in the several duplicates thereof, to be transmitted according to the directions of the said act. from those on land in the assessments and dupli cates. Persons bene tled to rents of lands, &c. let at rack rents, shall 14. And be it further enacted, that where any such manors, messuages, ficially enti- lands, tenements, or hereditaments as aforesaid, shall be leased or demised at a rack rent for any term or number of years, or at will, the person or persons, bodies, corporations, or companies beneficially entitled to the rent reserved or made payable on any such lease or demise, shall (notas actual pos- withstanding any covenant or agreement for the payment of the land tax charged on such manors, messuages, lands, tenements, or hereditaments, by the tenant or lessee thereof) be considered as being in the actual possession of such manors, messuages, lands, tenements and hereditaments, for the pur be considered sessors, and preferred accordingly. (a) This act is virtually repealed by the act 42 Geo. 3, c. 116; but as the latter act declares that all provisions, and all rights acquired under previous acts in relation to contracts before or on the 24th of June, 1802, where not varied or provided for by its enactments, shall continue in force, it has been deemed necessary to set forth such of the sections of the above act as may still be considered in operation. Where land tax is payable it shall be pose of claiming and being entitled to such benefit of preference as aforesaid; and where any such tenant or lessee shall be bound by agreement to pay such land tax during the continuance of any such demise, and the by tenant contract for such land tax shall be entered into by or on the behalf of the and redeemed person or persons, bodies, corporations, or companies, so beneficially by landlord, entitled, the amount of the land tax so purchased shall, during the con- added to the tinuance of such lease or demise, be considered as rent reserved or made rent, and re payable on such lease or demise, and the same powers shall be had, used, cover or enjoyed, for the recovery thereof, as for the recovery of such rent when in arrear. coverable as a court is re 21. Provided also, and be it further enacted, that in all cases in which When the the authority of any court is required by this act for any sale, disposition, authority of or purchase, warranted by this act, it shall not be necessary also to quired, comrequire the consent of the commissioners appointed for the purposes of missioners this act, to authorize such sale, disposition or purchase. need not be parties. Any person having benefit of preference, and not an estate of indeeming the land tax out heritance, re of his own estate, and declaring his option to be considered as a purchaser, shall hold the land tax re deemed as an annuity issu ing out of the lands, (sub. ject to the 37. And be it further enacted, that where any person or persons having such benefit of preference as herein before mentioned, and who shall not be seised of or entitled to any estate of inheritance in the manors, messuages, lands, tenements, and hereditaments, whereon any land tax shall be charged, shall redeem such land tax by and out of his, her, or their own estate, and shall, at the time of entering into the contract for the redemption thereof, have declared his, her, or their option to be considered on the footing of a purchaser or purchasers as aforesaid, such person or persons, his, her, or their executors, administrators or assigns, shall have, hold and enjoy the land tax so redeemed by him, her, or them, as an annuity issuing out of such manors, messuages, lands, tenements and hereditaments (subject to such right and power of redemption thereof as hereinbefore is given to the person or persons beneficially entitled to the next estate or interest in reversion, remainder, or expectancy, as and when such estate or interest shall vest in possession); and when any such person or persons as aforesaid shall not, at the time reversioner's of entering into the contract for the redemption of such land tax, have right of redemption undeclared his, her, or their option as aforesaid, whereby such manors, der s. 18 (b)); messuages, lands, tenements or hereditaments, whereon the land tax shall but if the lands have been charged, will by virtue of this act be exonerated therefrom, rated from the such manors, messuages, lands, tenements or hereditaments shall be and tax, the purbecome chargeable for the benefit of such person or persons, his, her, or chaser will be their executors, administrators or assigns, with the amount of the three the amount of pounds per centum bank annuities, which shall have been transferred as the 3 per the consideration for the redemption of the said land tax, and with the ferred as the payment of such yearly sum or sums of money, by way of interest thereon, consideration, as shall be equal to the amount of the land tax redeemed: provided always, that no person or persons in remainder, reversion or expectancy, or having any future interest as aforesaid, who shall afterwards, in order of succession, come into the actual possession, or be beneficially entitled to the rents and profits of such manors, messuages, lands, tenements or hereditaments, shall be liable to the payment of any such annuity, or of any yearly sum or sums of money by way of interest as aforesaid, save only from the time he, she, or they shall come into possession, or be beneficially entitled as aforesaid. 40. And be it further enacted, that any trust property, which by any act of parliament, or any deed or will, or otherwise, is directed to be applied in the purchase of stock in the public funds or other securities, at the discretion of any trustee or trustees, or curator or curators, or subject (b) See sect. 86 of 42 Geo. 3, c. 116. are exone entitled to cents. trans with interest land tax redeemed; equal to the but reversioners shall be liable to the payment of only from the time of their such interest coming into possession. Trust property directed to be laid out may be in in the funds vested in the purchase of land tax under this act; as also trust property the land tax shall be con sidered as real estate; but the entail in which may be barred by to the consent of the person or persons for whose benefit the trust shall be created, or any of them, then and in every such case it shall be lawful to lay out and invest the same in the purchase of any land tax which shall be sold in pursuance of this act, in the same manner in all respects to be applied as if such investment had been authorized by the terms of the trust in purchase of real estate; affecting such property; and if any such trust property shall be subject to in which case any trust to apply the same in the purchase of real estate, to be settled to or for any particular uses, intents or purposes, it shall be lawful to apply the same in the purchase of any land tax to be purchased in pursuance of this act; and such land tax, when so purchased and conveyed to the uses, and subject to the trusts, and for the intents and purposes to and for which such real estate, if purchased, would have been subject, shall be deemed to be of the nature of real estate, and shall go and be applied in the same manner as real estate, if purchased with the same funds, would have gone and been applied: provided always, that it shall be lawful for all and every person and persons who shall become entitled to any such land tax so purchased and settled as real estate, to bar and destroy any entail thereof, which might have been barred by recovery or fine by deed acknowledged by such person or persons, and inrolled in one of his majesty's courts of record at Westminster, or in the courts of the said counties palatine, or the great sessions in Wales, as the case shall require, or registered in the office for registering deeds in the counties of Middlesex or York, as the case shall require. deed enrolled and re. gistered. Any number of persons whose land tax shall not exceed 258. each, may join in appointing a trustee (by deed duly registered) to redeem their purchase the of trust, and the necessary affidavits as to right of preference, and payment of the money, &c. 66. And be it further enacted, that in every case where the land tax charged on the messuages, lands, tenements or hereditaments of any person, shall not exceed the annual sum of twenty-five shillings, it shall be lawful for any number of such persons whose land tax respectively shall not exceed such sum, being respectively entitled to the benefit of preference as aforesaid, and who shall respectively advance the money required for the purchase of such land tax out of his, her, or their own estate, by any deed or instrument in writing under their respective hands and seals, (a memorial of which deed shall be registered gratis with the proper officer to be appointed as herein is directed), to substitute and appoint any other person or persons to be a trustee or trustees, for the purpose of redeeming the land tax charged upon their respective messuages, lands, tenements or hereditaments; and such trustee or trustees shall have full power and authority to demand the proper certificates from the commissioners for executing the said act of the present session, of the amount of land tax charged upon the several parties to such deed or instrument, and also upon obtaining such certificates to contract and agree, in his or their own name or names, with the commissioners specially to be appointed for the purposes of this act, for the redemption of such land tax, upon the same terms and conditions, and in the same manner, and to do all such other acts necessary for completing such contract, as the persons so substituting him or them could severally and respectively have done by virtue of this act; and the said commissioners are hereby authorized and empowered by one contract to contract and agree with such trustee or trustees, in his, her, or their own names, for the sale of the whole of such land tax accordingly, and as if the whole of such land tax was charged on the property of such trustee or trustees, without mentioning the proportions thereof; provided always, that such trustree or trustees shall produce and show to the said commissioners the deed or instrument constituting such trust, and also an affidavit, deposition or affirmation, of each of the parties to such trust deed or instrument, to be made in the form and manner herein directed with respect to affidavits, depositions and affir |