for's by the faid commiffioners, as herein before is mentioned, shall fail or neglect to bring in their certificates in writing, under their hands, of every dwelling-house inhabited or charged by the faid act, within the limits of those parishes in which they thall fe erally be appointed to act, and of the number of windows or lights in each houfe, with the names of the feveral occupiers or inhabitants of each respective dwelling-house, and of the fums of money which they ought to pay by virtue of the faid act, as aforefaid; or if the faid commiffioners, or the major part of them, who shall be prefent upon the day appointed for the first general meeting of the commiffioners of fhires, and stewartries, cities and boroughs, for the land tax, granted for the service of the year one thousand seven hundred and forty eight, or on fuch days, as fhall be appointed for the first general meeting of the commiffioners of the land tax, to be granted for the service of any fubfequent year, by any future act or acts of parliament, fhall fail or neglect to elect and chufe fome fit perfon to be collector of the faid rates and duties as aforefaid, or take fuch bond, with fufficient caution from him, for his due execution of the said office, and for other purposes herein before directed, that then, and in such case, it fhall and may be lawful to and for the faid furveyor or furveyors, to make a certificate in writ the furveyors ing, under their refpective hands, of every dwelling-house intificates to the habited or charged by the faid act, within the limits of thofe furveyors ge- parishes in which they feverally act, and of the number of winneral, &c. dows or lights in each house, with the names of the feveral occupiers or inhabitants of each respective dwelling-houfe, and of the fums of money which they ought to pay by virtue of the faid act as aforefaid, and to return fuch certificates to the furveyors general of the faid rates and duties at Edinburgh, who are forthwith to deliver the fame to the barons of the court of The barons to exchequer in Scotland; and that it shall and may be lawful to appoint col- and for the faid barons, or any two of them, to appoint collec tors for collecting the faid rates and duties as aforefaid, within fuch refpective places, and that the collectors fo to be appointed by two of the faid barons as aforefaid, fhall have the fame power to collect, receive, and recover the said rates and duties, as fuch collectors would have had in cafe they had been appointed to be collectors by the faid commiffioners as aforefaid; and that the faid barons of the exchequer in Scotland fhall have all fuch and the fame powers to act in and about the collecting, recovering, getting in, receiving, and paying of the faid rates and duties upon houses, as are given to the faid commiffioners by the faid former act, or this prefent act, fo that the faid rates and duties may be fully and effectually raised and paid, according to the true intent and meaning of the faid recited act, and of this prefent act. to return cer lectors. XXVIII. And be it further enacted, That all penalties and forfeitures to be incurred for any offences against this act, in that part of Great Britain called Scotland (other than thofe to be incurred by any collector) fhall be and be made payable to the collector forfeitures, collector of the fhire, ftewartry, city, or borough, within which and how to be the fame shall be incurred; and all penalties and forfeitures to recovered. be incurred by any perfon for any offence against this act, for levying of which there is no particular way herein before prefcribed or appointed, thall be levied by warrant under the hands of three or more commiffioners of fupply for fuch fhire, ftewartry, city, or borough, by poynding and diftraining, and fale of the offender's goods, rendering the overplus to the owner thereof, after deduction of reasonable charges for diftraining the fame; and that the collector of every thire, ftewartry, city, or Account to be borough, fhall keep an exact account of all fines, forfeitures, kept of the and fums of money which he fhall happen to levy in force of &c. this act, other than and beside the fingle rates and duties to be contained in the affeffment to be delivered to him figned by the commiffioners as aforefaid, feparate and diftinct from his account of the faid fingle rates and duties, and fhall lay fuch account before the commiffioners aforesaid half-yearly, at the time of their stated half-yearly meetings as aforefaid; which Allowance to faid commiffioners, or the major part of them, fhall have power be made to to deduct and allow to fuch collector, fuch part of the fums collectors. charged in his feparate account, as to them thall feem meet, for anfwering and defraying the expence of levying the fame, or fuch other incidental expences as may accrue and arife in the execution of this act, and are not thereby provided for: and Certificates of the faid commiffioners fhall caufe to be tranfmitted certificates the ballance to of the ballance remaining due on every such account, to the of- be tranfmitfices of the King's remembrancer in the exchequer in Scotland, ted to the exchequer. and of the receiver general to be appointed for the rates and duties aforefaid at Edinburgh, to the end that fuch ballance may be made a charge upon fuch collector; and fuch collector fhall Receiver gebe obliged, and may be compelled, to pay the ballance fo certi- neral to pay fied, to the faid receiver general; and the faid receiver general to the exchefhall be obliged to pay the fame into the receipt of his Majefty's quer at Weftexchequer at Westminster, in the fame manner as is herein be- minster. fore provided with refpect to the aforefaid rates and duties. CAP. XI. An act for further regulating the proceedings upon courts martial in the fea fervice; and for extending the difcipline of the navy to the crews of his Majesty's fhips, wrecked, loft, or taken; and for continuing to them their wages upon certain conditions. Rep. 22. Geo. 2. c. 33. WHEREAS feveral laws heretofore made, relating to courts martial in the fea fervice, have not proved effectual to anfwer the ends thereby propofed, therefore for remedying and supplying the faid defects, and for maintaining a proper and ftrict government and difcipline in his Majefty's navy; be it enacted, &c. The officer upon whom the command of a fleet, &c. fhall devolve, inpowered to hold courts-martial. The officer next in command, to prefide. P3 the monies in The fummer affizes for the county of Buckingham to be held at Buckingham yearly. In cafes of exi gency only, the affizes fide. The commander in chief to impower the commander of a fqua- CAP. XII. An act for bolding the fummer affixes for the county of Buckingham at the county town of Buckingham. WH HEREAS for many years paft it hath been ufual in the adminiftration of justice to his Majesty's subjects, refiding at the different ends of the county of Buckingham, which is of a great length, to appoint the fummer affizes at the county town of Buckingham, and the winter affixes at Aylesbury: and whereas this ufage was unneceffarily broken in upon in the last fummer: and whereas it will tend to preferve the peace and quiet of the county to fix the diftri bution of juftice in its ufual channel, within the faid county; be it therefore enacted by the King's molt excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this present parliament assembled, and by the authority of the fame, That from and after the first day of June, one thousand feven hundred and forty eight, all the commi fions of affize and Nifi prius, and all general commiffions of Oyer and Terminer, and all commiffions of general gaol delivery, which shall be appointed to be held and executed for the faid county next after the term of Holy Trinity, fhall be held and executed in each year at and in the faid town of Buckingham, and at no other place within the said county of Buckingham; any law, ftatute, ufage, matter, or thing to the contrary notwithstanding. II. Provided always, and it is hereby enacted and declared by the authority aforefaid, That if at any time hereafter the faid town of Buckingham shall be wholly unfit for holding the affizes there, by accident of fire, or by means of any contagious or epidemical diftemper, or by any other unforeseen caufe or exiplace, during gency, to be made appear before the lord high chancellor, or their continu- ford keeper, or lords commiffioners for keeping the great feal of may be removed to fome other ance. Great Britain for the time being; that then, and in fuch cafes only, it fhall and may be lawful to and for the lord high chancellor, or lord keeper, or lords commiflioners for keeping the great feal of Great Britain for the time being, with the advice of the juftices of affize, from time to time, in and during the сод continuance of fuch refpective exigencies only, and for and at no other time or times, to appoint another convenient place within the faid county for holding the faid affizes, instead of the faid town of Buckingham; any thing in this prefent act contained to the contrary notwithstanding. CAP. XIII. An act to rectify a mistake in an act made in this feffion of parliament, intituled, An act for punishing mutiny and desertion; and for the better payment of the army and their quarters. EXP. 7HEREAS by a claufe in an all made this feffion of parlia ment, intituled, An act for punishing mutiny and defertion; and for the better payment of the army and their quarters; it is provided and declared, That from and after the twenty fifth day of March, one thousand feven hundred and forty eight, when and as often as any person or persons should be inlisted as a foldier or foldiers in his Majesty's land fervice, he and they were to be carried before the next juftice of peace of any county, riding, city, or place, or chief magiftrate of any city or town-corporate, who was required, in cafe fuch perfon or perfons appeared to be duly inlifted, to certify under his hand, among other things, that the feventh and tenth articles of war against mutiny and deferson were read to fuch perfon or perfons: and whereas in the faid claufe, mention is made of the Seventh and tenth articles of war by mistake, instead of the fecond and fixth fections of fuch articles: for rectifying the faid miftake, be it enacted, &c. Juftices to certify, that the fecond and fixth fections of thofe articles of war were read to persons inlifted. CAP. XIV. An alt for permitting tea to be exported to Ireland, and bis Majefty's plantations in America, without paying the inland duties charged thereupon by an act of the eighteenth year of bis prefent Majefty's reign; and for enlarging the time for Some of the payments to be made on the fubfcription of fix millions three hundred thousand pounds, by virtue of an aƐt of this feffion of parliament. WHEREAS in and by an act passed in the eighteenth year of 18 Geo. 2. the reign of his prefent Majefty (intituled, An act for re- c. 26. pealing the present inland duty of four fhillings per pound weight upon all tea fold in Great Britain, and for granting to his Majefty certain other inland duties in lieu thereof; and for better fecuring the duty upon tea, and other duties of excife; and for purfuing offenders out of one county into another) an inland duty of one filling per pound weight avoirdupois, and in that proportion for a greater or leffer quantity, is charged upon all tea which fhould be fold in Great Britain from and after the twenty fourth day of June, one thousand seven hundred and forty five, and also a further duty of twenty five pounds for every one hundred pounds, of the grofs price at which fuch tea fhould be fold at the publick fales of the united company of merchants of England trading to the East Indies, and proportionably for a greater or leffer fum, over and above all cuftoms, fubfidies, and duties payable to his Majefty for the fame upon the importation thereof; which said several duties of one filling per pound weight, and twenty five pounds per centum, it is thereby enacted fhould be paid down in ready money by the proprietor or propri etors of fuch tea, or fuch perfon or perfons as fhould be appointed by him, her, or them, to the receiver or collector of the faid inland duties, before fuch proprietor or proprietors, or other perfon or persons, Should receive or take out for any purpose whatsoever such tea, from the warehoufe or warehouses wherein the fame was appointed to be lodged, by an act made in the tenth year of the reign of his late Ma1oGeo.1.c.10. jefty King George the First, according to the directions of the faid aft: and whereas the importation of tea into this kingdom, by the faid united company of merchants of England trading to the East Indies, may be greatly increased, if the fame be permitted to be exported to Ireland, and his Majefty's plantations in America, without paying the duties charged thereupon by the faid aft; we your Majesty's moft dutiful and loyal fubjects, the commons of Great Britain in parliament affembled, do most humbly befeech your Majesty, that it may enacted; and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That from Tea permitted and after the first day of June, one thousand seven hundred and to be exported forty eight, all fuch tea as fhall then have been, or hereafter America with fhall be imported into the kingdom of Great Britain from any out paying the foreign parts, and which thall be afterwards exported to the inland duties. kingdom of Ireland, or to his Majefty's plantations in America, to Ireland and and which fhall have been duly entered, and for which the feveral fubfidies and additional impofts due on the importation thereof, thall have been paid or fecured to be paid, and which fhall have been carried or put into fuch warehoufe or warehouses, as aforefaid, fhall and may, from and after the faid first day of fune, one thoufand feven hundred and forty eight, upon due entry thereof being made by the proprietor or proprietors thereof, or by fuch perfon or perfons whom they fhall appoint for that pur pofe, be delivered out of any fuch warehouse to the respective proprietor or proprietors thereof, or fuch perfon or perfons as fhall be appointed by him, her, or them, and who fhall before fuch delivery have duly entered the fame for exportation to Ire land, or his Majefty's plantations in America, without payment being made of all or any the refpective inland duties charged or impofed upon the fame by the faid act; any thing therein contained to the contrary thereof in any wife notwithstanding; fuch Proprietor to proprietor or proprietors, or other perfon or perfons, firft givgive bond for ing bond, with fufficient fecurity to his Majefty, his heirs and exportation. fucceflors, to be approved of by the commiffioners of the faid |