(s. 65). The commissioners, clerks and other officers of the Victualling Office are to be assessed in the manor of East Smithfield, in the parish of St. Botolph without Aldgate, within the Tower division, in the county of Middlesex (s. 66). The commissioners, clerks and other officers of the Navy Office are to be assessed in the wards of Broad Street and Tower respectively (s. 67); and the commissioners of the Tax Office, and such of their officers as are taxable for their respective offices or employments, are to be assessed in the district for offices in Westminster Hall (s. 69).

The hundred of West Barnfield, formerly assessed in the lathe of Aylesford in Kent, is to be assessed, if the commissioners think fit, in the lathe of Skray in the same county; so also the tithing of Northmore in Oxfordshire, in the hundred of Bampton in that county; and the tithings of Charlbury, Fallur and Finstock, in the hundred of Chadlington in that county; the town and parish of Leeds, in the county of York, in the hundred of Skyrack in that county; and the parish of Ombersley in the county of Worcester, in the lower division of Oswaldslow hundred in that county; and the parish of Aldemaston, in the eastern division of Oswaldslow hundred in the same county; and the parish of Yardley, in Bromsgrove division of Halfshire hundred in the same county; and the parishes of Hanbury and Stoke Prior, in Bromsgrove division of Halfshire hundred in the same county; and the parish of Church Lench, and the part of the parish of Crowle, then assessed in the Bromsgrove division of Halfshire hundred in the same county, in the Pershore division, and the forest of Chute to be assessed where assessed in the reign of William and Mary; and the parish of Upton-upon-Severn, in the county of Worcester, formerly assessed in the lower division of Oswaldslow hundred in that county, is to be assessed (if the commissioners think fit) in the lower division of Pershore

hundred in the same county; and also the profits of the navigation of the rivers Calder and Ayre, in the West Riding of York, are to be assessed as to one moiety in the town of Wakefield, and the other moiety in the town of Leeds.

The inhabitants and occupiers of apartments and buildings within and belonging to Somerset House are to be chargeable in proportion to the assessments upon other lands and buildings within the liberty of the duchy of Lancaster in the Strand (s. 38).

The proportion of the tax, which at the first general meeting of the commissioners for Middlesex should be laid upon that part of the parish of St. Andrew, Holborn, which is in the said county, is to be equally raised therein, without making any distinction between that part above the Bars, and that part below the Bars; and in the subdivision of the commissioners to act for the several hundreds and divisions in the said county, a number of commissioners are to be appointed to act for that part of the parish of St. Andrew, which lies in the said county (s. 7).

The parish of St. George, Hanover Square, in the liberty of Westminster, is to be chargeable with a distinct quota, separate from that of the parish of St. Martin-in-the Fields; and if any controversy should arise among the commissioners concerning such quota, and the apportioning thereof, the commissioners who are inhabitants of, or who have any concern or interest in, either of those two parishes must withdraw, under a penalty not exceeding 207. (s. 78).

The parishes of St. John, St. Peter and Berchington, in the isle of Thanet, within the liberty of the town of Dover, is to be deemed a distinct division within that liberty, and to be charged towards making up the whole sum charged on Dover, according to the proportion which was assessed on those parishes by virtue of the act 4 W. & M. (s. 79).

The commissioners for the county of the city of Lincoln

C

may act as commissioners within the Bail and Close of Lincoln (s. 106). And the commissioners for the county of Lincoln may act as commissioners within the parish of St. Martin, Stamford Baron, in the county of Southampton as usually (s. 107).

The sum appointed to be raised by the town of Cambridge is to be raised on lands, fishings, wears and sluices upon the river Cam, tithes, tolls, &c. in the town or within the bounds, limits and precincts thereof (s. 124).

SECTION 5.

As to the Persons and Subjects exempted from the Tax.

Colleges or halls in either of the two universities of Oxford or Cambridge, and the colleges of Windsor, Eaton, Winton and Westminster, and the corporation of the governors of the charity for the relief of the poor widows and children of clergymen, and all hospitals in England, Wales, or Berwick-upon-Tweed, are exempt from the tax; as also are all masters, fellows, &c. in respect of stipends, wages, rents, &c. growing due to them in respect of their places or employments (s. 25). But no tenants of hospitals or almshouses, or of the above corporations, are entitled to claim such exemption (s. 26); nor are any lands belonging to any hospital or almshouse, or settled to any pious or charitable use, which were assessed by the act of 4 Will. & M. (s. 29), nor any privileged places, or persons, (s. 24) exempt.

The following persons and subjects are also declared entitled to exemption :

1. The pensions of superannuated commissioned or warrant sea officers, and of widows of sea officers slain in the service of the crown, and of officers for their services or

sufferings in his majesty's navy, and of the widows or children of such officers granted for the merits of their husbands or parents (s. 100).

2. The revenue of the most noble order of the garter, and the pensions of the poor knights of Windsor, payable out of the exchequer only (s. 100).

3. Sums directed by any act of parliament to be paid without deduction (s. 101).

4. The rents and revenues belonging to the residentiaries of cathedral churches in England and Wales, where the surplus is applied for their maintenance after deducting land tax, repairs and other charges (s. 102).

5. The pension of 1007. a year granted in the reign of Charles II. to the poor clergy of the Isle of Man (s. 103). 6. The pensions or salaries of his majesty's pages of honor (s. 104).

SECTION 6.

As to Scotland.

The sum to be raised towards the tax in Scotland is 47,9547., which is to be raised out of the land rent within the respective shires, stewartries, cities and boroughs described in the act, according to the proportions therein expressed (s. 127).

The proportion of the boroughs to be rated and paid as their tax-roll then was, or should be settled by themselves (s. 129); and the commissioners, who were to choose their own clerk, were to be such persons as were appointed by the act 37 Geo. 3, c. 35, or such of them as had qualified or should qualify themselves according to the laws of Scotland, together with any other persons who might be appointed by any act during that session of parliament (s. 131).

The act was to be executed in the manner prescribed by

former acts, except where altered by this act, and all clauses in former acts of Scotland, and convention of estates there relating to the bringing in of the cess and quarterly and riding money were to be in full force (ss. 132, 133).

No person in Scotland, whether heretor or collector, liable in respect of the tax, is bound to produce any receipts or discharges for the same after the expiration of three years from the respective terms of payment, unless diligence by denunciation is shown, in which case one year further is added (s. 134).

The sum to be raised for the tax to be raised free of all charges, and to be paid at Edinburgh (s. 136).

No person to be a commissioner in Scotland who is not enfeoft of 1007. Scots per annum real rent in the county where he acts, unless he be the eldest son and heir apparent of a person so enfeoft (s. 137); and no commissioners to act without taking the oaths of allegiance and supremacy, and subscribing the assurance appointed by law to be taken and subscribed by persons in offices of public trust in Scotland, under the penalty of 207. (s. 138).

But any provost, baillie, dean of guild, treasurer, master of the merchants' company, or deacon convener of the trades of any royal borough, and any baillie for the time being of any borough of regality or barony appointed a commissioner by the act, or the factors for the time being on the several forfeited estates annexed to the crown by the act of 25 Geo. 2, c. 41, are capable of acting as commissioners for such county or stewartry (s. 139).