fons as his Majefty, his heirs and fucceffors, or the said commiffioners of the treasury, or high treasurer for the time being, fhall think meet, to be the officer or officers for the furvey and inspection of the rates and duties by this act granted, within the faid kingdom of Great Britain, and for viewing and numbering the several windows or lights in each house, and for the infpecting and examining the affeffiments or certificates thereof, made and to be made from time to time in pursuance of this act, and doing all things belonging to the fame; which officers, or any of them, shall have full power to examine and supervise the affeffments of the houfes, windows, or lights rated in every parish and place, as aforefaid; and at seasonable times, with a conftable, headborough, tythingman, or other officer of the refpective parishes or places within Great Britain, who are hereby required to affist fuch officers accordingly, to view and examine whether there be any more windows than are certified and rated in fuch affeffment, and fhall have liberty to pafs through any house or houses, in order to go into any court, yard, or backside thereunto belonging, and externally to view and infpect the windows or lights in any fuch house or houses, that cannot be conveniently feen or numbered, without paffing through fuch house or houfes; and fhall also have liberty to make like view, examination, and inspection twice in the year during the continuance of this act; and if upon or after fuch view or examination and infpection of the affeffments, as aforefaid, fuch officer or officers fhall find that any perfon or premiffes are under-rated, or not rated and charged, as by this act is directed and appointed, fuch officer or officers fhall certify the fame to the faid commiffioners, or any three or more of them, within the divifion, hundred, parish, or place wherein such neglect or failure shall happen to be, which faid commiffioners, or any three or more of them, fhall and are hereby required to caufe fuch rate or rates to be set upon every fuch perfon and premiffes as fhall be according to the true intent and meaning of this prefent act.

XXXI. And be it alfo enacted and declared, That where A house inhaany house shall be inhabited by two or more perfon or perfons, bited by 2 faor family or families, fuch houfe fhall nevertheless be fubject to, milies how and fhall in like manner pay the rates and duties charged on houses, windows, or lights, by this act, as if such house was inhabited by one perfon or family only.

taxable.

XXXII. Provided always, That each diftinct chamber or Appartments apartment, in any college or hall in any of the univerfities of in colleges, Great Britain, fhall be fubject to the fame rates or duties as if

it were an entire house paying to church and poor.

&c.

XXXIII. And be it enacted and declared by the authority Inns of court, aforefaid, That every edifice in any of the inns of court or Chancery, being feverally in the tenure or occupation of any perfon or perfons, fhall be fubject to the fame rates and duties for the number of windows therein, as if it were an intire house; and every house, whereof the keeping only is committed or left and houfes left to the care or charge of any perfon or fervant, who doth not to the care of VOL. XIX. C

pay

fervants.

Arrears of collectors to be re-affeffed.

In what cafes landlords are liable.

pay to the church and poor, fhall be fubject to the like rates and duties, for the windows or lights therein, as if it were inhabited by the occupier, or by a tenant, and to be paid by the refpective occupiers or tenants of the fame.

XXXIV. And be it further enacted by the authority aforefaid, That in case there fhall be any arrear of the said rates or duties on houses, windows, or lights, by reafon of the failure of any fuch collector or collectors, as aforefaid, for which any parish or place fhall be answerable, it shall and may be lawful to and for any three or more of the commiffioners for the said rates and duties, to caufe fuch arrear to be re-affeffed within the faid parish or place refpectively, on all fuch houses, windows, or lights, as are liable to the payment of the faid rates and duties, and to cause the fame to be raised, and (for default of payment) to be levied by fuch ways and means, as the rates and duties on houfes, windows, or lights, are by this act directed to be raised and levied in fuch parishes or places respectively, and to cause the money fo raised or levied to be paid to the receiver general of the faid rates and duties, or into the exchequer, for the refpective uses and purposes whereunto fuch arrears (if they had been duly paid by the faid collectors) are hereby appropriated.

XXXV. And be it enacted and declared by the authority aforefaid, That where any dwelling-house is or fhall be lett in different apartments, to feveral persons, and the landlord of fuch house pays other taxes and parish rates for the fame, such landlord fhall be deemed and taken to be the occupier of fuch dwelling-house, and be charged with, and liable to pay the faid rates and duties for the fame, as one entire house.

XXXVI. And be it enacted by the authority aforefaid, That Collectors gathering by a no collector or collectors of the faid rates and duties by this act falle book, &c. granted, fhall collect or gather the fame by any rate or book, other than fuch rate and book as fhall be figned and allowed by the faid commiffioners as aforefaid; and that in case any such collector or collectors fhall collect the fame by any other rate or book, or thall receive fuch rates and duties from any person or perfons not charged therewith, or fhall collect from any perfon or perfons more money than is actually charged in fuch rate or book, and not pay the whole money by him collected, or fraudulently alter any fuch rate or book, after the fame hath been figned and allowed by the faid commiffioners as aforefaid; every fuch collector or collectors fhall, for every fuch offence, forfeit the fum of twenty pounds, to be levied as by this act is directed. XXXVII. And be it further enacted by the authority aforefaid, That the furveyors appointed or to be appointed as aforethe rates be- faid, for the faid rates and duties, fhall be, and they are hereby fore figned by impowered to inspect and examine the rates and affeffments for any parish or place, before the commiffioners fhall have figned and allowed the fame, and to alter, and amend fuch rates and affeffiments, if he or they fhall fee juft caufe for fo doing; and if any fuch furveyor or furveyors fhall, after the faid rates or affeffments

forfeit 201.

Surveyors to examine, &c.

commiffion.

ers.

2

1

way of (ur.

feffments are figned and allowed as aforefaid, find, or difcover Omiffions upon his or their furvey, that any dwelling-houses, windows, afterwards to or lights, which fhould and ought to be charged with the faid be certified by rates and duties, have been omitted to be charged therewith, or charge. & are under-rated, fuch furveyor or furveyors fhall certify the fame in writing under his hand, by way of furcharge, to any three or more of the faid commiffioners, in order to have fuch omiffion or under-rate certified in the faid affeffment; and fuch commiffioners are thereupon to cause the fame to be rectified, and the faid rates and duties levied accordingly.

a

R

XXXVIII. And to obviate any doubts which may arise about the charging of windows or lights, within the meaning of this act, when two or more windows or lights are fixed in one frame;

it is further enacted, That when a partition or divifion between Windows in fuch windows or lights is or fhall be of the breadth or space of frames how to twelve inches, the window or light on each fide of fuch parti- be charged. tion of divifion, fhall be deemed as a diftinct window or light, and be rated accordingly; and that all windows in frames which are or shall be extended fo far as to give light into more rooms than one, fuch windows fhall be reckoned and charged as fo many feparate windows, as there are rooms enlightened thereby. XXXIX. And whereas it hath been found by experience, that the duties upon boufes granted by former acts of parliament, have been greatly leffened by means of perfons frequently stopping up windows or lights in their dwelling-houses, in order to evade the payment of the faid duties, and opening the fame again; it is hereby further enacted, That if any occupier of any dwelling-house shall open Windows any windows or lights which have been stopped up as aforefaid, opened with after the affeffments are fettled, and the warrants for collecting out notice given, the faid rates and duties are figned by the faid commiffioners, without first giving, or caufing to be given notice thereof in writing to the furveyor of the faid rates and duties, every fuch occupier or occupiers of fuch dwelling-houfe or houses, fhall forfeit the sum of twenty fhillings for each refpective window Penalty, or light opened as aforefaid; to be levied as by this act is directed.

XL. And whereas it hath often happened, that feveral affeffments, and duplicates of the duties on boufes, granted by the faid before recited acts of parliament, have not been made out in due time, to the prejudice of the faid revenue, for want of a fufficient number of acting commiffioners in the parishes or places where fuch affeffments or duplicates ought to have been made; it is hereby further enacted, CommiffionThat in all fuch cafes, it fhall and may be lawful to and for the ers in the faid commiffioners, appointed for putting this act in execution, hood to fign neighbourliving in any neighbouring parish or place within the fame coun- affefiments, ty, and they are hereby impowered, to make out and fign fuch &c. affeffments or duplicates, which are or fhall be wanting for any fuch parishes or places as aforefaid.

XLI. And whereas it may frequently happen, that perfons quitting their dwelling-houses, may remove to other parishes or places without first difcharging or paying the rates and duties charged upon

C 2

him,

coverable

where the occupier re

moves.

him, her, or them for the house or houses they fo quitted, whereby the faid rates and duties by this act granted will be loft, unless fuch perfon or perfons fo removing can after fuch removal be compelled to Tax how re- pay the fame; it is hereby enacted and declared, That the commiffioners acting by virtue of this act, within fuch parish or place where fuch rates and duties are charged upon, and unpaid by the perfon or perfons removing as aforefaid, shall sign and cause to be tranfmitted a certificate thereof to the commiffioners acting within the parish or place where the perfon or persons making fuch default of payment shall happen to refide; which commiffioners, or any three or more of them, shall and are hereby impowered to raise and levy the faid rates and duties charged upon the party or parties removed as aforefaid, and cause the monies fo raised and levied, to be paid to the collectors of the parish or place from whence the faid perfon or perfons did or fhall remove, fo as the fame may be paid and applied according to the true intent and meaning of this act.

Officers to

take inftruc

XLII. And be it further enacted by the authority aforefaid, That the faid furveyors, and all other officers and perfons who tions from the fhall be employed in the execution of this act, fhall observe treasury. and follow fuch orders, inftructions, and directions, as they fhall, from time to time, receive from the faid commiffioners of the treasury, or any three or more of them now being, or the high treasurer, or any three or more of the commiffioners of the treafury for the time being, for the better execution of the powers and authorities by this act granted.

Treasury to appoint fala

ries.

Book of entry to be kept.

XLIII. Provided alfo, and it is hereby enacted by the authority aforefaid, That out of the monies, from time to time, arifen or to arise, of or for the said rates and duties on houses, windows, or lights, it fhall and may be lawful to and for the faid commiffioners of the treafury, or any three or more of them now being, or the high treasurer, or any three or more of the commiffioners of the treasury for the time being, to fettle and appoint fuch falaries and allowances for the fervice, pains, and labour of the furveyors and other officers to be employed in the execution of this act, and otherwise in relation thereto; and also to discharge such incident charges and expences as shall neceffarily attend the execution of this act, as the faid commiffioners of the treasury, or any three or more them, or the high treasurer for the time being, fhall think fit and reasonable in that behalf.

XLIV. And be it further enacted by the authority aforesaid, That there fhall be provided and kept in the office of the auditor of the receipt of exchequer at Westminster, a book or books, in which all the monies, hereby appointed to be paid into the faid receipt as aforesaid, fhall be entered separate and apart from all other monies paid or payable to his Majefty, his heirs or fucceffors, upon any account whatsoever; and the faid monies, fo appointed to be paid into the said receipt of exchequer as aforefaid, fhall be the yearly fund for the feveral purposes herein after mentioned.

XLV. And

fund.

XLV. And be it further enacted by the authority aforefaid, AppropriaThat all and every the annuities, which by this act fhall be tion of this granted and made payable, in refpect of the principal fum of four millions, to be raised in fuch manner and form as is herein after directed, as alfo of the additional capital of ten pounds, herein after directed to be added to every one hundred pounds, advanced towards raising the said fum of four millions, until redemption thereof by parliament, shall be charged, and chargeable upon, and payable out of the feveral rates and duties by this act granted to his Majefty; and the faid several rates and duties fhall be and are hereby appropriated for that purpose accordingly.

tereft.

XLVI. And whereas feveral perfons, natives or foreigners, bo- Subfcribers dies politick or corporate, have fubfcribed and agreed to advance the allowed 41. faid fum of four millions for the publick service, for the purchase of per cent. inannuities after the rate of four pounds per centum per annum; and the faid fubfcribers or contributors have, in pursuance of a refolution of the commons of Great Britain in parliament assembled, depofited with the first or chief cashier or cashiers of the governor and company of the bank of England for the time being, the fum of ten pounds per centum in part of the principal fums by them refpectively fubfcribed as aforefaid, and are defirous to pay the remaining principal Jums by them fubfcribed, towards raising the said sum of four millions, at fuch times, and in fuch manner as shall be appointed in that behalf; be it therefore enacted by the authority aforesaid, That it fhall and may be lawful to and for all and every fuch contributor or contributors, who have already deposited with the said cashier or cashiers of the faid governor and company of the bank of England, the said sum of ten pounds per centum as aforefaid, to advance and pay unto the said cashier or cashiers, at or before the respective days or times, and in the proportions herein after by this act limited in that behalf, the remaining principal fums by them subscribed towards the faid fum of four millions, for the purchase of any certain annuity or annuities, Annuities to commence from the feast of Saint Michael the archangel, which shall be in the year of our Lord one thousand seven hundred and forty seven, and to be paid and payable to fuch contributor or contributors, or fuch as he, the, or they fhall nominate his, her, or their executors, adminiftrators, fucceffors, or affigns refpectively, in manner herein after mentioned; which annuities before mentioned shall be computed at the rate of four pounds per annum for every one hundred pounds, and proportionably for any greater or lefs fum fo to be advanced and paid; and the remaining purchase money for every fuch annuity, at the rate aforefaid, is hereby appointed to be paid unto the faid cashier or cashiers aforefaid, at or before the respective days or times herein after limited; that is to fay, one tenth part thereof on or before the Times, &c. feventeenth day of February, one thousand seven hundred and for paying the forty fix; one fifth part thereof on or before the seventeenth day purchaseof March then next enfuing; one other fifth part thereof on or before the nineteenth day of May then next enfuing; one other

C 3

fifth

when

mence.

money.

to com❤