Lands, tenements, mines &c. to be

charged with equality and indifference,

&c.

Rent-charges,

to be rated.

by any act or acts of parliament made or to be made are or shall be specially exempted from the payment of taxes or aids,) shall, towards raising the said respective sums before by this act charged upon the respective counties, cities, boroughs, towns and other places of England, Wales or Berwick as aforesaid, yield and pay unto his majesty the sum of four shillings for every twenty shillings by the year for every such annuity, pension, stipend or yearly payment respectively, and after that rate for one whole year; the said several rates and sums of money hereby granted to be assessed, imposed, levied, and collected in such manner as herein-after is mentioned.

4. And to the end the full and entire sum by this act charged upon the several counties, cities, boroughs, towns and places respectively of England, Wales and Berwick as aforesaid, may be fully and completely raised and paid to his majesty's use, be it further enacted by the authority aforesaid, that all and every manors, messuages, lands and tenements, and also all quarries, mines of coal, tin and lead, copper, mundic, iron and other mines, iron inills, furnaces and other iron works, salt springs and salt works, all alum mines and works, all parks, chaces, warrens, woods, underwoods, coppices, and all fishings, tithes, tolls, annuities and all other yearly profits, and all hereditaments, of what nature or kind soever they be, situate, lying and being, happening or arising, within the several and respective counties, cities, boroughs, towns or places aforesaid respectively, or within any parts of the same, as well within ancient demesne and other liberties and privileged places as without, within that part of Great Britain called England, Wales or Berwick as aforesaid, and all and every person and persons, bodies politic and corporate, guilds, mysteries, fraternities and brotherhoods, whether corporate or not corporate, having or holding any such manors, messuages, lands, tenements or hereditaments, or other the premises, in respect thereof, shall be charged with as much equality and indifference as is possible, by a pound rate, for or towards the said several and respective sums by this act set or imposed, or intended to be set and imposed, for and upon all and every such counties, cities, boroughs, towns or other places hereby charged therewith as aforesaid, so that by the said rates so to be taxed or assessed for or upon the said ready money, debts, goods, wares, merchandizes, chattels or personal estates, and for and upon the said offices and employments of profit, and for and upon the pensions, annuities, stipends or yearly payments aforesaid, and for and upon the said manors, messuages, lands, tenements and hereditaments, and other the premises, according to the purport and true meaning of this present act, the full and entire sums hereby appointed to be raised in England, Wales and Berwick as aforesaid, shall be completely and effectually taxed, assessed, levied and collected, and shall be paid into the receipt of his majesty's exchequer by four quarterly payments, the first payment thereof to be made on or before the twenty-fourth day of June which shall be in the year of our Lord one thousand seven hundred and ninety-eight.

5. And whereas many of the manors, messuages, lands, tenements, annuities. &c. tithes, hereditaments and premises in England, Wales and Berwick-uponTweed, intended by this act to be charged with a pound rate as aforesaid, stand encumbered with or are subject or liable to the payment of several rent-charges or annuities, or other annual payments issuing out of the same, or to the payment of divers fee-farm rents, rents-service, or other rents thereupon reserved or charged, by reason whereof the true owners and proprietors of such manors, messuages, lands, tenements or hereditaments do not in truth receive to their own use the true yearly value of the same, for which nevertheless they are by this act chargeable with a certain pound rate; it is therefore declared and enacted by the authority

aforesaid, that it shall and may be lawful to and for the landlords, owners and proprietors of such manors, messuages, lands, tenements, hereditaments and premises in England, Wales and Berwick-upon-Tweed, being charged with a pound rate as aforesaid, to abate and deduct, and to detain and keep in his, her, or their hands, out of every such fee-farm rent, or other annual rent or payment, so much of the said pound rate which shall be taxed or assessed upon the said manors, messuages, lands and premises, as a like rate for every such fee-farm rent or any other annual rent or payment respectively shall by a just proportion amount unto, so as such fee-farm rent or other annual rent or payment respectively do amount under twenty shillings per annum, or more; and all and every person or persons who are or shall be any ways entitled to such rents or annual payments, their respective auditors, reeves, receivers, and their deputy or deputies, are hereby required to allow such deductions and payments, according to such rates, upon receipt of the residue of such monies as shall be due and payable to them for such rents or annual payments reserved or charged as aforesaid, without any fee or charge for such allowance.

ers of the

land tax for 1797, &c. are

6. And be it further enacted by the authority aforesaid, that for the Commissionbetter assessing, ordering, levying and collecting of the several sums of money so as aforesaid limited and appointed to be raised and paid in the aforesaid part of Great Britain called England, Wales and Berwick-upon- to put this act Tweed, and for the more effectual putting of this act in execution in refer. in execution. ence to the same, all and every the person and persons who, in and by an act of parliament made and passed in the thirty-seventh year of his majesty's reign, intituled " An Act for appointing Commissioners for putting in execution an Act of this 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-seven,' were named and appointed conımissioners for putting in execution the same act within the several counties, cities, boroughs, cinque ports, towns and places of England, Wales and town of Berwick-uponTweed, duly qualifying themselves according to this act in that behalf, shall, together with any other persons that may be appointed by any act to be made in this session of parliament, be commissioners for putting in execution and shall put in execution this present act, and the powers therein contained, within and for the same counties, ridings, cities, boroughs, cinque ports, towns and places respectively (c).

ers to meet on or before

7. And be it further enacted and declared, that the several commis- Commissionsioners aforesaid shall meet together at the most usual and common places of meeting within each of the said counties, ridings, cities, boroughs, the 30th cinque ports, towns and places respectively, within England, Wales and April, 1798; Berwick-upon-Tweed, for which they are appointed commissioners as aforesaid, on or before the thirtieth day of April one thousand seven hundred and ninety-eight, and shall meet afterwards in like manner as often as it shall be necessary for putting so much of this act in execution as is hereby committed to their care and charge; and the said commissioners, and ascertain or so many of them as shall be present at such general meeting or meetings, or the major part of them, are hereby authorized and required to put so much as aforesaid of this present act in execution, and shall ascertain and set down in writing the several proportions which ought to be charged upon every hundred, lathe, wapentake, rape, ward or other divi

(c) Several acts have since been passed by which commissioners have been named. As to the qualification for commissioners, see sect 86 to 96, post, and 38 Geo. 3, c. 48.

the propor

tions to be charged on

each hundred, &c. as by the

act 4 W. & M.

Commission ers may sub

divide themselves, &c.

A list of the commissioners to act in

each division 10 be given to the receiver

general.

Commission

ers to snm

mon fit persons to be assessors, who

are to appear

before them

in eight days;

and then to give them a charge.

Persons ab

senting or refusing to serve, forfeit

not exceeding

51. nor less than 40s.

sion respectively within England, Wales and Berwick-upon-Tweed, for and towards the raising and making up the whole sum before by this act charged upon the whole county, city or other places for which they are hereby appointed commissioners, by charging in proportion to the sums which were assessed on the same hundreds or divisions respectively by an act of parliament made and passed in the fourth year of the reign of their late majesties King William and Queen Mary of blessed memory (intituled "An Act for granting to their majesties an Aid of four Shillings in the Pound for one Year for carrying on a vigorous War against France), and shall also, if they see cause, subdivide and distribute themselves, and the other commissioners not then present, into less numbers, so as three or more of the said commissioners may be appointed for the service of each hundred, lathe, wapentake, rape, ward or other division, as may best conduce to the carrying on his majesty's service hereby required; nevertheless not thereby to restrain the said commissioners, or any of them, from acting as commissioners in any other part of the county or place for which they are apppointed.

8. And for the more effectual performance thereof, be it enacted and declared, that the commissioners at such general meeting, or the major part of them then present, shall also agree and set down in writing who and what number of the said commissioners shall act in each of the said divisions or hundreds, and shall deliver true copies of such writing to the receiver-general to be appointed by his majesty or in pursuance of his directions, to the end there may be no failure in any part of the due execution of the service by this act required; and the said commissioners within the several hundreds, lathes, wapentakes, rapes, wards or other divisions in England, Wales and Berwick-upon-Tweed, or any two or more of them, are hereby authorized and required to cause the several proportions charged on the respective hundreds, lathes, wapentakes, rapes, wards or other divisions as aforesaid, for or towards the aid hereby granted, to be equally taxed and assessed within every such hundred, lathe, wapentake, rape, ward or other division, and within every parish and place therein, according to the best of their judgments and discretion (d); and for that end and purpose to direct their several or joint precept or precepts to such inhabitants, high constables, petty constables, bailiffs and other officers and ministers, and such number of them as they in their discretion shall think most convenient, to be presentors and assessors, requiring them to appear before the said commissioners at such place and time, not exceeding eight days after the date of such precept, as they shall appoint; and at such their appearances the said commissioners, or such of them as shall be then present, shall openly read or cause to be read unto them the several rates, duties and charges in this act mentioned, and openly declare the effect of their charge to them, and how and in what manner they should and ought to make their said assessments, and how they ought to proceed in the execution of this act, according to the true meaning of the same; and if any such constable, petty constable, bailiff, officer or minister, or other inhabitants, to whom any precept shall be directed, shall absent themselves without lawful excuse to be made out by the oaths of two or more credible witnesses (which oaths the said commissioners, or any two or more of them, are hereby empowered to administer), or if any officer or person appearing shall refuse to serve, then

(d) By 4 & 5 Will. 4, c. 60, commissioners are authorized to transfer the jurisdiction of parishes, &c. from one division to another, and to create new divisions.

in at a day

assessed.

ment to be

with the col

lectors'

names.

every such officer or person so making default or refusing to serve shall for every such default or refusal forfeit or lose to his majesty such sum or sums of money as the said commissioners, or so many of them as shall be present, or the major part of them being present, shall think fit, not exceeding the sum of five pounds nor less than forty shillings; and at and Two sufficient after such charge given as aforesaid, the said commissioners shall take inhabitants of each parish, care that warrants be issued and directed to two at least of the most able &c. to be asand sufficient inhabitants of each parish, township or place, residing sessors. within the parish where such township or place shall lie in their respective divisions thereby appointed, requiring them to be assessors of all and every the rates and sums of money by this act imposed; and also therein Assessments appointing and prefixing a certain day and place for the said assessors to to be brought appear before them and to bring in their assessments in writing; which and place said assessors are hereby strictly enjoined and required, with all care and prefixed. diligence, to assess the full sum given them in charge respectively upon The full sum all ready money, debts, personal estates, offices, employments, annuities charged to be and pensions chargeable as aforesaid (e), according to this act, and by an equal pound rate upon all manors, lands, tenements, rents, hereditaments, and other the premises within the limits, circuits and bounds of the respective parishes or places for which they shall be appointed assessors as aforesaid; and shall bring with them, at the time and place so as aforesaid A certificate prefixed for their appearance a certificate in writing of the said assessment, of the assessand shall then also return the names of two or more able and sufficient brought in persons, living within the limits and bounds of those parishes, townships, constablewicks and places where they shall be chargeable respectively, to be collectors of the monies which shall be assessed as aforesaid, and to be paid to his majesty by this act, for whose paying in to the receiver-general, or his deputy, in manner hereinafter mentioned, such monies as they shall be chargeable withal, the parish or place wherein they are so employed shall be answerable; and if any assessor so appointed or to be appointed Assessors, &c. shall neglect or refuse to serve, or shall make default at the time appointed neglecting their duty to for his appearance, not having lawful excuse, to be made out by the oaths be fined not of two credible witnesses (which oaths the said commissioners, or any above 40%. two or more of them, have hereby power to administer), or shall not perform his duty, every such assessor shall, for every such neglect, refusal or default, forfeit and lose to his majesty such sum as the commissioners, or so many of them as shall be present, or the major part of them, shall think fit, not exceeding the sum of forty pounds, to be levied by distress and sale of the offender's goods and chattels in like manner as by this act is appointed for levying the several rates and assessments herein mentioned in case of neglect or refusal of payment, and to be charged upon the respective receivers-general, together with the said rates and assessments; and for completing the whole sum charged to be raised in England, Wales and Berwick-upon-Tweed as aforesaid, and to the end the aforesaid sums charged upon the several and respective counties, rid- Assessors to ings, cities, boroughs, towns and places, for or towards the same, may be deliver one duly collected, and true accounts thereof made, the said assessors are copy of the hereby required to deliver one copy of their respective assessments fairly written, and subscribed by them, unto the said commissioners, within the time to be prefixed as aforesaid; and the said commissioners, or any three or more of them, are hereby required and ordered to sign and seal two

(e) As to the application of any excess raised above the quota fixed upon any parish, &c. see 6 Geo. 4, c. 32.

assessments

to the commissioners. Duplicates signed, &c.,

thereof to be

and one delivered to the

collector, &c.

with warrant for collecting.

Commission ers required to give col.

lectors notice at what time and place appeal of any person who shall think himself aggrieved by being overrated may be

termined.

duplicates of the same assessments, and one of them to deliver or cause to be delivered to two or more honest and responsible persons to be collectors, which the said commissioners are hereby authorized to nominate and appoint for each parish or place, with warrant to the said collectors to collect the same assessments payable as aforesaid, so as the said several sums may be paid to the receiver-general at the respective times herein limited; and the said commissioners are hereby also required at the same time to give the said collectors notice at what time or times, place or places, the appeals of any person or persons who shall think themselves aggrieved by being over-rated by the said assessors may be heard and determined, which day or days of appeal so to be appointed by the said commissioners shall be at least thirty days from the time of signing, sealing and delivering the said duplicates to the said collectors; and every such collector is hereby also required, within ten days after the receipt of such duplicates from the said commissioners, to cause public notice to be heard and de- given in every parish church or chapel of ease belonging to any such parish within his district or division, immediately after divine service on the Lord's day (if any such divine service shall be performed therein within that time), of the time and place so appointed by the said commissioners for hearing and determining appeals as aforesaid, and shall also cause the like notices to be fixed in writing upon the door of each of the said respective parish churches or chapels of ease belonging to any such parishes on the same day, that all persons who shall think themselves over-rated may know when and where to make their appeal to the said commissioners; and the said collectors are hereby also required, upon the application of any person or persons who shall think himself or themselves over-rated to the said rates or assessments, to permit such person or persons, or their stewards or bailiffs, or other proper representatives, to inspect the duplicates of such rates and assessments upon the division or district of which he is collector, at all seasonable times in the day, without any fee or reward for the same; and every person so intending to appeal to the said commissioners shall and is hereby required to give notice thereof in writing to one or more of the assessors of the parish wherein he is rated, of such his intention to appeal, that such assessor or assessors, if they shall think proper, may then and there attend to justify the said assessment; and it is hereby declared, that all appeals once heard and determined by the said commissioners, or any three or more of them, or the major part of them then present, on the day or days by them appointed for hearing appeals as aforesaid, shall be final, without any further appeal, upon any pretence whatsoever; 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 upon each parish or place, and also the christian names and surnames of the respective assessors and collectors, unto the receiver-general of each county, riding, city, borough, town and place respectively in England, Wales and Berwick-upon-Tweed, 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 said commissioners shall cause to be done upon or before the eighth day of August one thousand seven hundred and ninety-eight, or within twenty days after (all appeals to them being first determined); for which duplion penalty of cates the remembrancer, or his deputy, shall give to the person who brings the same a receipt in writing, gratis, under the penalty of ten pounds, to

A duplicate to be delivered, names of the assessors and

with the

collectors, to the receiver

general, and

one to the Remembrancer's Office, by August, 8, 1798, and remembrancer to give re

ceipts gratis,

102.