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Thall thion of the rareat Britain in each hoertificates the his act, and

dows or lighelliments or cursuance of fibers, or any

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fons as his Majesty, his heirs and successors, or the said commissioners of the treasury, or high treasurer for the time being,

shall think meet, to be the officer or officers for the survey 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 inspecting and examining the assessments or certificates thereof, made and to be made from time to time in pursuance of this act, and doing all things belonging to the same; which officers, or any of them, shall have full power to examine and supervise the ar

sessinents of the houses, windows, or lights rated in every ris parish and place, as aforesaid; and at seasonable times, with a

constable, headborough; tythingman, or other officer of the re

fpective parishes or places within Great Britain, who are hereby 1 required to assist such officers accordingly, to view and examine : whether there be any more windows than are certified and rated it in such assessment, and shall have liberty to pass through any house

or houses, in order to go into any court, yard, or backside thereunto belonging, and externally to view and inspect the windows or lights in any such house or houses, that cannot be conveniently seen or numbered, without passing through such house or houses; and shall 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 such view or examination and inspection of the assessments, as aforesaid, such officer or officers Thall find that any person or premisses are under-rated, or not rated and charged, as by this act is directed and appointed, such officer or officers shall certify the same to the said commissioners, or any three or more of them, within the division, hundred, parith, or place wherein such neglect or failure shall happen to be, which said commissioners, or any three or more of them, shall and are hereby required to cause such rate or rates to be set upon every such person and premisses as shall be according to the true intent and meaning of this present act.

XXXI. And be it also enacted and declared, That where A house inha. any house shall be inhabited by two or more person or persons, bited by a fac or family or families, such house shall nevertheless be subject to, milies how and thall in like manner pay the rates and duties charged on Caxable. houses, windows, or lights, by this act, as if such house was inhabited by one person or family only.

XXXII. Provided always, That each distinct chamber or Appartments 1 apartment, in any college or hall in any of the universities of in colleges,

Great Britain, mall be subject to the same rates or duties as if
it were an entire house paying to church and poor.

XXXIII. And be it enacted and declared by the authority Inns of court,
aforesaid, That every edifice in any of the inns of court or a
Chancery, being severally in the tenure or occupation of any per-
son or persons, shall be subject to the same 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 houses left
to the care or charge of any person or servant, who doth not to the care of

VOL. XIX.

Pay lervants,

pay to the church and poor, shall be subject 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 respec

tive occupiers or tenants of the same. Arrears of col

XXXIV. And be it further enacted by the authority afore. leitors to be said,' That in case there shall be any arrear of the said rates or re-afiesed. duties on houses, windows, or lights, by reason of the failure

of any such collector or collectors, as aforesaid, for which any parish or place shall be answerable, it shall and may be lawful to and for any three or more of the commissioners for the said rates and duties, to cause such arrear to be re-assessed within the said parith or place respectively, on all such houses, windows, or lights, as are liable to the payment of the said rates and duties, and to cause the same to be raised, and (for default of payment) to be levied by such ways and means, as the rates and duties on houses, windows, or lights, are by this act directed to be raised and levied in such parishes or places respectively, and to cause the money so raised or levied to be paid to the receiver general of the said rates and duties, or into the exchequer, for the respective uses and purposes whereunto such arrears (if they had been duly paid by the said collectors) are hereby appro

priated. In what cases XXXV. And be it enacted and declared by the authority landlords are aforesaid, That where any dwelling-house is or shall be lett in liable.

different apartments, to several persons, and the landlord of such house pays other taxes and parish rates for the same, such landlord shall be deemed and taken to be the occupier of such dwelling-house, and be charged with, and liable to pay the said rates

and duties for the same, as one entire house. Collectors ga

XXXVI. And be it enacted by the authority aforesaid, That thering but no collector or collectors of the said rates and duties by this act false book, &c. granted, shall collect or gather the same by any rate or book,

other than such rate and book as shall be ligned and allowed by the said commissioners as aforesaid ; and that in case any such collector or collectors shall collect the same by any other rate or book, or thall receive such rates and duties from any person or persons not charged therewith, or shall collect from any person or persons more money than is actually charged in such rate or book, and not pay the whole money by him collected, or fraudulently alter any such rate or book, after the same hath been signed and allowed by the said commissioners as aforesaid; every

such collector or collectors thall, for every such offence, forfeit forfeit 201. the sum of twenty pounds, to be levied as by this act is directed.

XXXVII. And be it further enacted by the authority afore. Surveyors to examine, &c. said, That the surveyors appointed or to be appointed as afore. the rates be. said, for the said rates and duties, shall be, and they are hereby fore ligned by impowered to inspect and examine the rates and assessments for commission.

any parish or place, before the commissioners shall have signed and allowed the same, and to alter, and amend such rates and assessinents, if he or they shall see just cause for so doing; and if any such surveyor or surveyors shall, after the said rates or af

sessments

ers.

fefsments are figned and allowed as aforesaid, find, or discover Omissions upon bis or their survey, that any dwelling-houses, windows, afterwards to or lights, which should and ought to be charged with the said

be certified by rates and duties, have been omitted to be charged therewith, or charge. are under-rated, such surveyor or furveyors Thall certify the same in writing under his hand, by way of surcharge, to any three or more of the said commissioners, in order to have such omiffion or under-rate certified in the said assessment; and such commila fioners are thereupon to cause the same to be rectified, and the said rates and duties levied accordingly.

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 division between Windowe in fuch windows or lights is or shall be of the breadth or space of frames how to twelve inches, the window or light on each side of such parti, be charged, tion or division, shall be deemed as a distinct window or light, and be rated accordingly; and that all windows in frames which are or shall be extended so far as to give light into more rooms than one, fuch windows shall be reckoned and charged as so many separate windows, as there are rooms enlightened thereby.

XXXIX. And whereas it hath been found by experience, that the duties upon houses granted by former afts of parliament, have been greatly lefsened by means of persons frequently stopping up windows or lights in their dwelling-houses, in order to evade the payment of the said duties, and opening the same 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 aforesaid, opened with after the assessments are settled, and the warrants for collecting of

he warrants for collecting out notice

me given, the said rates and duties are signed by the said commissioners, without first giving, or causing to be given notice thereof in writing to the surveyor of the said rates and duties,' every such occupier or occupiers of such dwelling-house or houses, shall forfeit the sum of (wenty Millings for each respective window Penalty. or light opened as aforesaid; to be levied as by this act is diTected.

XL. And whereas it hath often happened, that several assessments, and duplicates of the duties on houses, 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 sufficient number of act. ing commissioners in the parishes or places where such a felments of duplicates ought to have been made; it is hereby further enacted, Commiffion. That in all such cases, it shall and may be lawful to and for the ers in the Said commissioners, appointed for putting this act in execution, ne

"hood to siga living in any neighbouring parish or place within the same coun- affetim ty, and they are hereby impowered, to make out and sign such &c. affessments or duplicates, which are or shall be wanting for any fuch parishes or places as aforesaid.

XLI. And whereas it may frequently happen, that persons quite ting their dwelling-houses, may remove to other parishes or places wiibeut first discharging or paying the rates and duties charged upon

him,

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him, her, or them for the house or houses they so quitted, whereby the said rates and duties by this at granted will be lost, unless such

person or persons so removing can after such removal be compelled to Tax how re- pay the same; it is hereby enacted and declared, That the comcoverable missioners acting by virtue of this act, within such parish or

the oc- place where such rates and duties are charged upon, and unpaid cupier removes.

by the person or persons removing as aforesaid, shall sign and cause to be transmitted a certificate thereof to the commissioners acting within the parish or place where the person or persons making such default of payment shall happen to reside ; which commissioners, or any three or more of them, shall and are hereby impowered to raise and levy the said rates and duties charged upon the party or parties removed as aforesaid, and cause the monies so raised and levied, to be paid to the collectors of the parish or place from whence the said person or perfons did or shall remove, so as the same may be paid and ap

plied according to the true intent and meaning of this act. Officers to

XLII. And be it further enacted by the authority aforesaid, take instruc- That the said surveyors, and all other officers and persons who tions from the shall be employed in the execution of this act, shall observe treasury. and follow such orders, instructions, and directions, as they

Thall, from time to time, receive from the said commissioners of the treasury, or any three or more of them now being, or the high treasurer, or any three or more of the commissioners of the treasury for the time being, for the better execution of

the powers and authorities by this act granted. reasury to XLIII. Provided also, and it is hereby enacted by the authoappoint' sala- rity aforesaid, That out of the monies, from time to time, arisen ries.

or to arise, of or for the said rates and duties on houses, windows, or lights, it shall and may be lawful to and for the said commissioners of the treasury, or any three or more of them now being, or the high treasurer, or any three or more of the commissioners of the treasury for the time being, to settle and appoint such salaries and allowances for the service, pains, and labour of the surveyors 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 necessarily attend the execution of this act, as the said commifsioners of the treasury, or any three or more them, or the high treasurer for the time being, shall think fit and reasonable in

that behalf. Book of entry XLIV. And be it further enacted by the authority aforesaid, to be kept. That there shall 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, shall be entered separate and apart from all other monies paid or payable to his Majesty, his heirs or succeffors, upon any account whatsoever ; and the said monies, so appointed to be paid into the said receipt of exchequer as aforesaid, thall be the yearly fund for the several purposes herein after mentioned.

XLV. And

XLV. And be it further enacted by the authority aforesaid, AppropriaThat all and every the annuities, which by this act shall be tion of this granted and made payable, in respect of the principal sum of

fund. four millions, to be raised in such manner and form as is herein after directed, as also of the additional capital of ten pounds, herein after directed to be added to every one hundied pounds, advanced towards raising the said sum of four millions, until redemption thereof by parliament, shall be charged, and charge. able upon, and payable out of the several rates and duties by this act granted to his Majesty; and the said several rates and duties shall be and are hereby appropriated for that purpose accordingly.

XLVI. And whereas several perfons, natives or foreigners, bo- Subscribers dies politick or corporate, have subscribed and agreed to advance the allowed 41. faid sum of four millions for the públick service, for the purchase of per cent. inannuities after the rate of four pounds per centum per annum; and te the said subscribers or contributors have, in pursuance of a resolution of the commons of Great Britain in parliament assembled, deposited with the first or chief cafbier or cashier's of the governor and company of the boxk of England for the time being, the sum of ten pounds per centum in part of the principal fums by them respectively subfcribed as aforesaid, and are desirous to pay the remaining principal Jums by them subscribed, towards raising the said sum of four millions, at such times, and in such manner as Thall be appointed in that behalf ; be it therefore enacted by the authority aforesaid, That it shall and may be lawful to and for all and every such contributor or contributors, who have already deposited with the said cashier or cashiers of the said governor and company of the bank of England, the said sum of ten pounds per centum as aforesaid, 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 sums by them subscribed towards the faid sum of four millions, for the purchase of any certain annuity or annuities, Annuities to commence from the feast of Saint Michael the archangel, which whe

mence. shall be in the year of our Lord one thousand seven hundred and forty seven, and to be paid and payable to such contributor or contributors, or such as he, the, or they shall nominate his, her, or their executors, administrators, successors, or assigns respectively, 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 less sum fo to be advanced and paid; and the remaining purchase money for every such annuity, at the rate aforesaid, is hereby appointed to be paid unto the said cashier or cashiers aforesaid, at or before the respective days or times herein after limited; that is to say, one tenth part thereof on or before the Times, &c. seventeenth 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 ensuing ; one other fifth part thereof on or before the nineteenth day of May then next ensuing; one other

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