Officers of exchequer,

list of pensions and annuities

when required.

14. [Inhabitants of towns having personal estates in one or more parishes shall be assessed where they reside.]—Repealed.

15. And be it further enacted, that the officers in the receipt of his &c. to deliver majesty's exchequer at Westminster, and in other the public offices, upon request to them made by the respective assessors, shall deliver, gratis, true lists or accounts of all pensions, annuities, stipends or other annual payments, and of all fees, salaries and other allowances, payable at the said receipt, or in the said public offices, to any commissioner or commissiouers, officer or officers for the execution of this act, for the better guidance of the said assessors in the charging of the same; and that in all cases where any pensions, annuities, stipends or other yearly payments, or the fees, salaries, wages or other allowances or profits charged by this act, shall be payable at the receipt of the exchequer, or at any other public office, or by any of his majesty's receivers or paymasters in England, Wales and Berwick-upon-Tweed, the tax or payment which in pursuance of this act shall be charged for or in respect of such annuities, stipends, fees, salaries, wages, allowances or profits, shall and may (in case of non-payment thereof) be detained and stopped out of the same, or out of any money which shall be paid upon such pensions, annuities, stipends, fees, salaries, wages, allowances or profits, or for arrears thereof, and be applied to the satisfaction of the rates and duties not otherwise paid as aforesaid; and the proper officers in the said exchequer, and other the public offices aforesaid, shall keep true accounts of all monies stopped, and (upon request) shall give copies of such accounts to the proper collectors of such monies for the respective parishes or places where the said monies are assessed by this act.

16. And be it further enacted, that every person in England, Wales or Berwick-upon-Tweed, rated or assessed for his office or employment, shall be rated and pay for his said office or employment in the county, city or place where the same shall be exercised, although the revenue or profits arising by such office or employment are payable elsewhere: provided always that the right honourable the master of the rolls, the masters in chancery, six clerks, clerks of the petty bag, examiners, registers, clerks of the inrolments, clerks of the affidavit and subpœna office, and all other the officers of the Court of Chancery that execute their offices within the liberty of the Rolls, shall be there assessed to the said last-mentioned duties for their respective offices, salaries and other profits, and not elsewhere; and the said masters in chancery for the time being, and the said six clerks and registers for the time being, shall be the commissioners for putting in execution and shall put in execution this act, with relation to the last-mentioned duties, within the said liberty, and exercise the powers therein contained; and that all annuities, stipends and pensions payable to any officers in respect of their offices shall be taxed and assessed to the said last-mentioned duties where such officers are rated and assessed for their offices, and not elsewhere; and that all other pensions, stipends and annuities in England, Wales and Berwick-upon-Tweed, not charged upon lands, shall be charged and assessed in the parishes and places where they are payable

17. And whereas divers offices and employments of profit chargeable by this act are executed by deputy, and the principal officers living in places remote from the division, parish or place where such offices or employments are taxable, the rates and assessments for such particular offices and employments cannot be recovered without great charge and difficulty; be it therefore enacted, that where any office or employment of profit chargeable by this act is or shall be executed by deputy, such

deputy shall pay such assessment as shall be charged thereon, and deduct the same out of the profits of such office or employment; and in case of refusal or non-payment thereof, such deputy shall be liable to such distress as by this act is prescribed against any person having and enjoying any office or employment of profit, and to all other remedies and penalties therein respectively contained; and that there shall be the like remedies for the recovering the monies assessed upon any such office or employment of profit to the land tax for the year one thousand seven hundred and six, and for any subsequent year not yet satisfied, in all cases where the accounts of those years or any of them are not otherwise cleared in the exchequer.

chargeable

&c. not chargeable.

18. Provided always, and it is hereby further enacted, that this act or The royal any thing herein contained shall not charge or be construed to charge any family not of the royal family for or in respect of any annuities or yearly payments in respect of granted to their royal highnesses; but that such sums of money, annuities annuities. or yearly payments, and their royal highnesses, and their treasurers, receivers-general and servants for the time being, in respect of the same, shall be free and clear from all taxes, impositions and other charges whatsoever provided also, that this act or any of the several clauses herein Supernuated contained shall not extend to charge the pensions of any superannuated sea officers, commission or warrant sea or land officer, or the pensions of widows of sea or land officers slain in the service of the crown; or the revenue of the most noble order of the garter; or the pensions of the poor knights of Windsor, payable out of the exchequer only; or to charge a certain pension of one hundred pounds granted by the late King Charles the Second to the poor clergy of the Isle of Man; or to charge the pensions or salaries of his majesty's pages of honour, or of the officers and persons employed or to be employed in collecting the tolls and duties payable by virtue of any act or acts of parliament for making, repairing or maintaining any public roads, by reason of their said offices or employments, or any salary arising thereby.

in certain

19. And whereas the rents and revenues belonging to the residentiaries Residenof the cathedral churches in England and Wales are chargeable to the tiaries not land tax granted and made perpetual as aforesaid, and in some cases the chargeable overplus of the said rents and revenues above such tax, repairs and other cases. charges is to go in shares for the maintenance of the said residentiaries, which shares are diminished by the said land tax; be it therefore provided and enacted, that in such cases the said residentiaries shall not by this act, or any of the clauses therein contained, be further chargeable as enjoying offices of profit out of the said rents and revenues, anything herein contained to the contrary notwithstanding.

20. Provided always, and be it further enacted, that nothing in this act contained shall extend or be construed to extend to charge or to authorize the deducting from or assessing any person under any of the provisions of this act, upon any annuity, pension or stipend paid to such person on account of his having been or acted as a minister or resident at any foreign

court.

Pensions to persons who ministers or residents at not liable.

have acted as

foreign courts

21. Provided always, and be it further enacted, that nothing herein Duties not to contained in relation to the sums of money by this act charged on penbe charged on sions in respect of public offices or employments of profit, or annuities, pensions, &c. specially pensions, stipends or other annual payments before described, shall extend exempted. or be construed to extend to charge or to authorize the deducting from or assessing any person in any case in which the salary, wages, fees, perquisites or gratuities payable in respect of such office or employment of profit, or in which the annuity, pension, stipend or other annual payment shall have been specially exempted from the payment of any aids or taxes

Receipt not chargeable with stamp

duty.

Provisions of this act for

collection of duties to extend to all duties continued and granted for

the service of

any subse

quent year.

by any act of parliament; or in any case in which any salary, wages or stipend of any office or employment, or any other annual payment which shall be payable to such person in respect of such office or employment, or of his having held any such office or employment, shall by any order of his majesty in council, or by any warrant under his majesty's royal sign manual, or by any order of the commissioners of the treasury of the united kingdom of Great Britain and Ireland, have been directed to be paid nett or without deduction; or in any case in which the sums assessed on any such salary, wages, stipend or annual payment shall by like order of the said commissioners of the treasury have been directed to be repaid or reimbursed to the persons assessed out of any part of the public revenue of Great Britain: provided always, that the authority for the payment nett or without deduction of the salary, wages, stipend or annual payment, or the repayment of the duty assessed on the salary, wages, stipend or annual payment aforesaid, shall he respectively certified by some principal officer in the department to which such officer or employment belongs, to be so paid nett or without deduction, or to be repaid out of the said

revenue.

22. Provided always, and be it further enacted, that no stamp duty shall be charged or chargeable for any receipts given by any receivergeneral of the land tax to any collector for payment of money made by virtue of this act, any statute to the contrary thereof notwithstanding.

23. [Duties on sugar imported into Ireland under 4 Geo. 4 repealed. The duties on sugar herein specified shall be paid.]—

24. [Monies paid into the exchequer under this act shall be entered separate from other payments.]—

25. And be it further enacted, that whenever and so often as all or any of the duties which by this act are continued and granted for the regulating the service of the year one thousand eight hundred and twenty-five shall, by any act or acts to be hereafter made and passed, be continued and granted for the service of any subsequent year, then and in any and every such case, the several clauses and provisions in this present act contained, for the regulating the collection of all or any of the said duties respectively, shali extend and be construed to extend to the duties so to be granted or continued; and that the several clauses and provisions in this act contained, which relate or refer to any day or time within, or during, or before, or after the year commencing from the twenty-fifth day of March one thousand eight hundred and twenty-five, shall extend and be construed to relate to the like days and times within, or during, or before, or after the year commencing from the twenty-fifth day of March for and during which all or any of the said duties shall be respectively continued and granted by any such act, in like manner as by this act is directed with reference to the year one thousand eight hundred and twenty-five, and as if the several clauses and provisions in this act contained were repeated and re-enacted in any such act to be hereafter made and passed for continuing and granting the said duties or any of them.

Directing a sum to be raised by commission. ers of the treasury.

26. And be it further enacted, that it shall be lawful for the commissioners of his majesty's treasury of the united kingdom of Great Britain and Ireland at any time or times to cause or direct any number of exchequer bills to be made out at the receipt of the exchequer at Westminster, for any sum or sums of money not exceeding in the whole, including any sum or sums of money issued towards the aids or supplies in pursuance of this act, the sum of three millions, in the same or like manner, form, and order, and according to the same or like rules and directions, as are directed and prescribed in and by an act made in the forty-eighth year of

the reign of his late majesty King George the Third, intituled "An Act for 48 G. 3, c. 1. regulating the issuing and paying off of Exchequer Bills."

in 48 G. 3, c. 1, shall

27. And be it further enacted, that all and every the clauses, provisoes, Clauses, &c. powers, privileges, advantages, penalties, forfeitures, and disabilities contained in the said recited act made in the forty-eighth year of the reign of apply to this his said late majesty, intituled "An Act for regulating the issuing and act. paying off of Exchequer Bills," shall be applied and extended to the exchequer bills to be made in pursuance of this act as fully and effectually to all intents and purposes as if the said several clauses or provisoes had been particularly repeated and re-enacted in the body of this act. 28. [Exchequer bills to bear interest.]

29. [Bank of England authorized to advance a certain sum on the credit of this act.]

30. [Bills shall be placed as cash in the exchequer ;]

31. [And shall be issuable thereout in common with other monies.] 32. [Exchequer bills to be charged upon the rates and duties granted by this act.]

33. [Account of exchequer bills to be taken.]

34. [Money due on exchequer bills to be paid out of the next aids.] 35. [Surplus monies to be carried to consolidated fund.]

36. [The treasury to allow out of the consolidated fund the necessary charges of making forth new exchequer bills;]

37. [And afterwards to be replaced out of the first supplies.]

38. [Act may be altered or repealed this session.]

6 GEO. IV. c. 32.

An Act to provide for the Application of Monies arising in certain Cases of Assessments for Land Tax in Great Britain. [10th June, 1825.] WHEREAS the commissioners acting in the execution of the acts relating to the land tax have in certain districts, by reason of the frequent changes in the extent and number of buildings and inhabitants, and in the occupation of houses after assessments made upon them, or for other causes, been unable to apportion, assess, and raise the quota or proportion payable by each parish or place for the land tax, without exceeding the amount of such quota in the aggregate of the assessments made and delivered to the several collectors thereof, whereby an excess beyond the quota has arisen in the collection: and whereas it is therefore expedient to make provision, as well for avoiding as much as possible any such excess in the assessment and collection, as for the application of monies arising therefrom in aid and for the benefit of the parish or place, in the manner hereinafter provided; be it therefore 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 in every case where the assessment made or to be made and allowed under the provisions of the acts relating to the land tax, for land tax and upon any city, borough, town, parish, ward, or place, in district any or division in Great Britain, shall exceed, by the amount of five pounds certain cirsterling, the quota or proportion payable to his majesty by or for such cumstances, city, borough, town, parish, ward, or place, under the provisions of the said acts, the respective commissioners acting within and for the districts or divisions within which any such excess of assessment shall be made or arise, shall, and they are hereby authorized and required, on or before the

Where any

assessments shall, under

exceed the

quota, the

commission

ers of the district shall

certify the

amount to the commissioners of taxes, that

be laid before the treasury.

Certificates to contain certain particulars,

showing the excess collected on

twenty-fourth day of December one thousand eight hundred and twentyfive, for and in respect of the assessments for the year ended on the twenty-fifth day of March one thousand eight hundred and twenty-five, the same may and in like manner for and in respect of any such assessments made or to be made for any subsequent year or years, on or before the twenty-fourth day of December following the expiration of the year of assessment, yearly to prepare and transmit, or cause to be prepared and transmitted, by their clerk, to the commissioners for the affairs of taxes, or to their secretary for the time being, to be by the said commissioners from time to time laid before the commissioners of his majesty's treasury of the united kingdom of Great Britain and Ireland for the time being, for the purposes hereinafter expressed, a certificate, fairly written, under the hands of any three or more of the said commissioners acting in the execution of the said acts, in and for the district or division to which any such certificate shall relate, containing the amount of the quota or proportion of land tax charged on such city, borough, town, parish, ward, or place, and returned in the parchment duplicates of assessment, as required by the said acts, the actual and total amount of any such assessment delivered to the collector or collectors thereof, the city, borough, town, parish, ward or place, and the name or names of such collector or collectors, together with the amount of the sum by which the actual assessment shall in any such case exceed the quota or proportion chargeable on each such city, borough, town, parish, ward, or place, and the amount of such excess (if any) which shall have been collected and received by the several collectors thereof, previously to the transmission of such certificate, as nearly as the same can be made out; and where the whole collection for any year to which such certificate shall apply shall not have been closed, so as to ascertain and include therein the full excess assessed and collected, and to be accounted for under the provisions of this act, the respective commissioners shall, and they are hereby required to include and insert the further amount of such excess in the certificate for the next subsequent year or years within which it shall be collected, distinguishing therein the year or years to which such excess last mentioned shall relate, until the whole of the excess shall have been fully and duly accounted for on each year, under the provisions of this act: provided always, and in every case, where any monies arising from any such excess of the collection on the assessments or assessment for any former years or year shall remain in to be in like the hands of any collector or collectors, or of any other person or persons, at the time of the passing of this act, the commissioners of the district in which the same shall have arisen, or any three of them, shall, and they are hereby required, on or before the said twenty-fourth day of December one thousand eight hundred and twenty-five, in like manner to prepare and transmit, or cause to be prepared and transmitted to the said commissioners for the affairs of taxes, or their secretary, a certificate thereof under their hands, containing the total amouut of the sum or balance remaining unappropriated on all former years, with the names and descriptions of the collector or collectors, person or persons, in whose hands, custody, or power all and every or any part of such monies or balances shall remain, distinguishing the amount in the hands of each such person or persons respectively; and the full amount of such excess, when and as the same shall be collected and arise as aforesaid, and also of all such money arising in former years as aforesaid, shall be paid over by the several collectors thereof, and other persons respectively holding the same, to the several receivers-general of the land tax.

each assessment.

Balances

ari-ing from excesses of former years

manner cer

tified.

Application of such excess.