places, and in all other parts of dwelling-houses, to what use or purpose foever applied, were, are, and fhall be deemed to be chargeable with the faid duties.

III. And be it further enacted by the authority aforesaid, That no perfon who now is, or hereafter shall be named or appointed a commiffioner for putting in execution any act of parliament for granting an aid to his Majefty by a land tax to be Penalty on raised in Great Britain, thall act as a commiffioner for putting commiffioners in execution the powers granted by the faid act, or this preacting, who fent act, for raising the faid duties upon houfes, windows, or are not quali- lights, unless fuch perfon fhall be duly qualified to act as a commiffioner for putting any fuch act in execution, on pain of forfeiting, for every fuch acting, the fum of twenty pounds, to be levied as other penalties and forfeitures are by this act directed

fied.

20 Geo. 2. C. 3. f. 8.

Power given miffioners to enlarge or abate the af sessments, repealed.

to the com

Affeffments

to be levied.

IV. And be it further enacted by the authority aforesaid, That that part of the faid act, whereby the commiffioners thereby appointed for putting the fame in execution have power to enlarge, alter, abate, or diminish the affeffments to be delivered to the faid commiffioners, before fuch commiffioners shall have fet their hands to fuch refpective affeffiments, teftifying their allowance thereof, fhall be, and the fame is hereby repealed.

V. And be it further enacted, That from and after the faid delivered to twenty fifth day of March, one thousand seven hundred and fioners not to forty eight, no affeffment which fhall be made or delivered to the be altered, but faid commiffioners, or any three or more of them, pursuant to upon hearing the faid act, or this prefent act, fhall be altered or diminished on a general before the time herein after appointed, or directed to be appointappeal-day. ed, for the hearing and determining of appeals, and then only

houfes and

upon the faid commiffioners hearing the matter of the appeal

particularly relating thereto, or concerning the fame, upon a general appeal-day.

Surveyors to VI. And be it further enacted by the authority aforefaid, certify, by way That the furveyor or furveyors of the rates and duties granted of furcharge, by the faid act, appointed or to be appointed, as in the faid act is windows mentioned, fhall twice in every year, to wit, on or before the tenth omitted in the day of Auguft, and tenth day of January yearly, certify in writing, current year. under his or their hand or hands, by way of furcharge, to any three or more of the faid commiffioners, what dwelling-houses, windows, or lights have been omitted to be charged with the faid rates and duties in the affeffment made of the fame, for the Notice to be then current year; and that thereupon, and upon oath being given to the first made, that notice was left in writing at the dwelling-houfes occupiers, and of the feveral occupiers fo charged or furcharged by virtue of the commif- fuch certificate, that the furveyors intended to charge them in tify the affeff. fuch manner, and for fuch number of windows or lights as they fhall be charged for by virtue of fuch certificate, the faid commiffioners, or any three or more of them, fhall caufe fuch alfeffments to be rectified according to fuch certificate, and deliver

foners to rec

ments.

ed

ed to the collectors; and the faid rates and duties to be levied

accordingly.

VII. And be it further enacted by the authority aforefaid, Claufes in the That thofe parts of the faid act whereby it is enacted, That the act relating to day or days of appeal which fhould be appointed by the faid a certain time. for appealing, commiffioners, fhould be within thirty days from the refpective repealed. quarterly days, by the faid act appointed for payment of the faid 20 Geo. 2, rates and duties; and that all appeals once heard and determin- c. 3. f. 11. ed by the faid commiffioners, or any three or more of them, or the major part of them then prefent, on the day or days by them appointed for hearing appeals, fhould be final without any further appeal; and that all questions and differences that should arife, touching any of the said rates and duties, should be heard and finally determined by three or more of the commiffioners, upon complaint thereof to them made by any perfon or perfons thereby grieved, without further trouble or fuit in law, fhall be, and the fame are hereby repealed; and that from and after the Commission. faid twenty fifth day of March, one thousand seven hundred and ers to appoint forty eight, all fuch appeals as fhall be made to the faid com- days for apmiffioners, between the twenty fifth day of March, and the twentieth day of Auguft yearly, fhall be heard and determined by the faid commiffioners upon fuch days as fhall by them be appointed for the hearing of fuch appeals, between the twentieth day of August, and the fifteenth day of September following; and that all fuch other appeals as fhall be made to the faid commiffioners, between the twenty ninth day of September, and the twentieth day of January following yearly, fhall be heard and determined by the faid commiffioners, upon fuch other days as fhall be appointed by the faid commiffioners for the hearing thereof, between the twentieth day of January, and the tenth day of February following yearly.

peals.

VIII. And be it further enacted by the authority aforefaid, No abatement That the faid commiffioners, or any of them, shall not upon to be made, the hearing of any appeal, make any abatement or defalcation unless it ap in the charge or furcharge made upon any perfon by the faid pears on oath that the peraffeffment, or the furcharge of the faid furveyor, but the fame fon is overfhall ftand good and remain part of the annual affeffment, un-rated. lefs it shall then appear to the faid commiffioners, by examination upon oath, that fuch perfon is over-rated in and by the faid affeffment, or the faid furcharge; and every person intend

ing to appeal to the faid commiflioners fhall, and is hereby re- Ten days noquired to give at the leaft ten days notice thereof in writing to tice to be the faid furveyor, or to one or more of the affeffors of the pa- given of aprifh wherein fuch perfon is rated, of fuch intention to appeal; peals. and fuch furveyor and affeffors may then and there attend to Affeffors and juftify the faid affeffment and furcharge; and fuch furveyor and appellant to affeffors, and appellant, unless they mifbehave, fhall have full be prefent. and free liberty to be present during all the time of hearing fuch refpective appeal, and of the faid commiffioners determining the fame.

IX. And be it further enacted by the authority aforefaid,

That

Appeals heard That all appeals once heard and determined by the faid com to be final. miffioners, 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 of appeals, fhall be final, except as is herein after directed.

Exception.

Surveyor or appellant in England diffatisfied,

tranfmitted to

one of the judges,

and the affeff

Surveyor or appellant in

X. And be it further enacted by the authority aforefaid, That if either the faid furveyor, or the perfon fo appealing in that part of Great Britain called England, or in Wales, or in Berwick upon Tweed, fhall apprehend the determination made by the faid commiffioners to be contrary to the true intent and meaning of this and the faid former act, and fhall then declare himself diffatisfied with fuch determination, it shall and may be lawful to and for fuch furveyor, or perfon refpectively, to require the faid the commif- commiffioners to ftate fpecially and fign the cafe upon which fioners to ftate the question arofe, together with their determination thereupon; the cafe to be which cafe the faid commiffioners, or the major part of them then present, are hereby required to state and fign accordingly, and to cause the fame to be delivered to the party making fuch request as aforefaid, to be by him tranfmitted to one of the juftices of the court of King's Bench or Common Pleas, or to one of the who is to give barons of the coif of the Exchequer for the time being; and every his opinion, fuch juftice and baron is hereby required, with all convenient ment to be re- fpeed, to return an answer to fuch case fo tranfmitted, with his gulated there- opinion thereupon fubfcribed thereto, according to which opinion by. fo certified the affeffment which fhall have been the cause of fuch appeal fhall be altered or confirmed; and that if either the faid furveyor, or the person so appealing in that part of Great Britain called Scotland, fhall apprehend the determination made by the faid commiffioners to be contrary to the true intent and meanproceed in like ing of this and the faid former act, and fhall then declare himfelf diffatisfied with fuch determination, it shall and may be lawful to and for fuch furveyor, or person diffatisfied refpectively, to require the faid commiflioners, or the major part of them then prefent, to state specially and fign the cafe upon which the queftion arofe, together with their determination thereupon; which cafe the faid commiffioners are hereby required to ftate and fign accordingly, and to cause the fame to be delivered to the party making fuch requeft as aforefaid, to be by him trans mitted to one of the judges of the court of feffion, or of the ba rons of the exchequer in Scotland; and every fuch judge and baron is hereby required, with all convenient speed, to return an answer to fuch cafe fo tranfmitted, with his opinion thereupon subscribed thereto, according to which opinion fo certified the affeffment which fhall have been the cause of fuch appeal fhall be altered or confirmed: provided always, That notwithstanding any fuch case fo tranfmitted to any of the faid juftices, judges, or barons, the determination of the faid commiffioners (hall ftand commiffioners with respect to the payments which shall become due precedent to stand with respect to payto the opinion certified by any fuch justice, judge, or baron, upments due, on such case.

Scotland diffatisfied, to

manner, &c.

Determina.

tion of the

XI. And whereas, in order to evade the payment of the duties upon

windows

windows or lights, feveral windows or lights in feveral dwellinghoufes have been fraudulently, and not effectually stopped up; be it therefore enacted by the authority aforefaid, That no window Regulations or light fhall be deemed to be ftopped up, unless fuch window concerning the stopping or light shall be stopped up effectually with ftone, or brick, or windows, plaifter upon lath, or upon any other materials commonly used to plaifter upon, or with the fame kind of materials whereof the outfide of fuch dwelling-house doth chiefly confist.

XII. Provided always, That nothing in this act shall be con- Provifo for strued to extend to any windows which were really and bona fide windows ftop. ftopped up with any materials whatsoever before the making of ped before the faid act of the laft feffion of parliament; any thing herein contained to the contrary notwithstanding.

the act.

XIII. And be it further enacted by the authority aforefaid, None to gain That the payment of any of the rates and duties granted by the a fettlement faid act, by any occupier or occupiers of any dwelling-house or by payment of these duties. houfes in any parish or place, shall not entitle the person or perfons fo paying fuch rates or duties to a legal fettlement in fuch parish or place.

XIV. And be it further enacted by the authority aforefaid, Penalty of obThat if any perfon or perfons fhall at any time hereafter wil- ftructing offi. fully obftruct or moleft any affeffor or affeffors, furveyor or fur-cers. veyors, in the due execution of his or their faid office or offices, duty or duties respectively, fuch perfon or perfons fhall, for every fuch offence, forfeit the fum of five pounds, to be levied in fuch manner as the rates and duties granted by the said act are directed to be levied.

tors;

XV. And be it further enacted, That all fines, penalties, and Fines, &c. forfeitures, which shall be levied by warrant under the hands and levied by warfeals of three or more of the commiffioners appointed by the rant to be paid faid act, or by this prefent act, pursuant to the directions of and to the collecin the faid act, or of this prefent act (fave only and except one except the moiety of fuch fines, penalties, and forfeitures, as fhall be im- moiety due to pofed and levied for and in refpect of the opening of any window the informer; or light, after the fame is ftopped up, without giving fuch notice as is required by the faid act, which thall be paid to the perfon who fhall give notice or information of the opening fuch window or light) fhall be refpectively paid to the collector or collectors of the parish or place within which the same shall be

fo levied; and the fame fhall be respectively added to the re- and to be addfpective affeffiments of the faid rates and duties, within, or for ed to the af fuch parish or place refpectively delivered or to be delivered to feffments, &c. the collectors, and alfo to the duplicates, within, or for the same parish or place, and be given in charge to the respective receivers general, and be paid to them refpectively, together with and amongst the faid rates and duties, and be paid into the receipt of his Majefty's exchequer.

XVI. And be it further enacted by the authority aforesaid, Claufe relating That that part of the faid act, whereby the commiffioners there- to the powers by appointed for putting the fame in execution, have power of given to comrating and affeffing any other commiffioners or affeffors, who re- miffioners to

fide

affefs one an

f. 18.

fors.

other repealed. fide or dwell in the respective divifions, for which they act for, or 20 Geo.2. c. 3. in respect of the faid duties on houfes, windows, or lights thereCommiffion by granted, fhall be, and the fame is hereby repealed; and that ers to be rated from and after the faid twenty fifth day of March, one thousand by the affef- feven hundred and forty eight, the feveral commiffioners and affeffors refiding in any county, thire, ftewartry, or other place, fhall be affeffed for fuch rates and duties, by the affeffors ap pointed for the refpective place or places wherein fuch commis fioners and affeffors refide, in the fame manner as any other per fons refiding there are rated or affeffed; any thing in this or the faid former act to the contrary in any wife notwithstanding.

Commiffioners to cause arrears to be

levied.

Windows in the inns of

court how to be rated.

Perfons rent

XVII. And whereas it may happen, that several arrears of the faid duties upon houfes, windows, or lights, granted by the faid former acts, may from time to time remain unfatisfied and unpaid, which ought to have been levied and paid at the times and in the manner by the faid acts directed; be it therefore enacted and declared by the authority aforefaid, That in all fuch cases, it shall and may be lawful to and for the respective perfons, who are or fhall be nominated or appointed commiffioners for putting the faid former and this prefent act in execution for the time being (being duly fworn and qualified as aforefaid in that behalf) or fo many of them as are thereby impowered to cause the said respective duties to be affeffed, levied, and paid, to cause the monies, fo from time to time in arrear and unpaid as aforefaid, to be raised, levied, and collected by the refpective collectors of the feveral pa rifhes or places, fhires or boroughs, where fuch arrears shall happen, by the fame ways and means, and in the fame manner, and under the like penalties, as are directed and appointed by the faid former or this prefent act, with respect to the railing of levying the faid duties; and the monies fo received by the faid collectors for any fuch arrears, fhall be paid to the respective receivers general where fuch arrears fhall happen, to the end the fame may be paid into the receipt of his Majesty's exchequer, for the purposes in the said acts mentioned.

XVIII. And whereas doubts have arifen, in what manner the fai duties fhould be rated and paid within the feveral inns of court avi chancery, be it further enacted and declared, That every inhabitant, or occupier of any chamber in the said inns of court or chancery, shall be rated and pay for every window or light in his chamber the fum of one fhilling.

XIX. Provided always, That no inhabitant or occupier of ing chambers, any fuch chamber fhall be compelled to pay, or to contribute not chargeable towards the payment of the duty of two fhillings, charged by to the duty of the faid act, and made payable by the inhabitant or occupier of a dwelling-house inhabited.

2 S.

Officers, &c. fued, may plead the

XX. And be it further enacted by the authority aforefaid, That if any action, plaint, fuit, or information, fhall be brought, commenced, or profecuted against any commillioner or commiffioners, affeffor or affeffors, collector or collectors, furveyor or furveyors, or other perfon or perfons, for or concerning any act, matter, or thing, that he, they, or any of them, fhall do or cause to be done,