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several occupiers or inhabitants of each respective dwelling-house, and of the several sums of money they ought to pay by virtue of this act, without concealment or favour, upon pain of forfeiture of any sum, not exceeding five pounds, nor less than forty shillings, to be levied as by this act is appointed, and mall also then return the names of two or more able and sufficient Persons to be persons, within the bounds or limits of those parishes or places returned for where they shall be assessors respectively, to be collectors of the collectors, several rates and duties granted to his Majesty by this act, for whose paying unto the receiver general now appointed, or for the time being to be appointed by his Majesty, or by the commissioners of the treasury, or any three or more of them now being, or the high treasurer, or commissioners of the treasury for the time being, his deputy or deputies, in manner following, such money as they (hall be charged withal, the parish or place by whom they are so employed shall be answerable; and every the parish anassessor, so as aforesaid appointed or to be appointed, shall, be- swerable for fore he take upon him the execution of the said employment, ^fiTr take the oaths mentioned and required to be taken by an act takj °£t0 made in the parliament held the first year of the reign of King oaths. William and Queen Mary, intituled, An acl for abrogating the oaths of allegiance and supremacy, and appointing other oaths, which oaths any three or more of the commissioners in the county, (hire, stewartry, city or place where the said assessment is to be made, have hereby power, and are hereby required to administer, as also all and every such other oaths, as are by this act required to be taken by any officer or person whatsoever.
VII. And be it further erjacted by the authority aforesaid, The rates to That the rates and duties charged by this act shall be ascertain- be ascertained, ed, and the certificates thereof returned to the said commission- and cen&ers, on or before the fourth day of June yearly; and upon the j"nue deli very and return of such certificates or assessments unto the yearly, said commissioners, they, or any three or more of them, shall, at least ten days before any of the rates and duties by this act granted shall become due and payable, issue out and deliver their warrants or estreats, under their hands and seals, to such col- Commissionlectors as aforesaid, for the speedy collecting and levying of the fg^^f";,.10 said rates and duties, as they shall respectively become due and warrants payable, and all monies and rates due thereupon, according to the intent and directions of this present act; of all which the and co;]ei^orS said collectors are hereby required to make demand of the parties to make dechargeable therewith, or at the places of their last abode, with- mand of the in ten days after the said duties hereby granted shall respectively ratcS> &cbecome due and payable, and upon payment thereof, to give acquittances under their hands (without taking any thing for such acquittances) unto the several persons who shall pay the same; and that such acquittances shall be a full and perfect discharge to every such person who shall pay the same, against his Majesty, his heirs and successors; and the said collectors are Collectors hereby required to pay in all such sums of money as they shall when to pay receive, within twenty days after the receipt thereof, at such placein the momest as the commissioners (hall appoint, unto the respective receiver general, his deputy or deputies, who are hereby impowered and required to call upon and hasten the collectors to make the laid Commission, payment; and in default of such payment to levy, by warrant ers to hasten under the hands and seals of any three or more of the comtue collectors, missioners, upon the collectors, by distress and sale of his or their *ncase ofncm" S00^ anc* chattels, such sum and sums of money as he hath repayment." ceived, and as ought by him to have been paid, and is not paid by reason of his failure in doing his duty, according to the direction of this act.
Collectors to VIII. And be it further enacted, That for the better charggive copies of jng the duties arising by this act, the collectors of the said duties '"entsand (hall cause a copy of the respective assessments given to them, and collections to °f the collection made by them, for such division, parish, or thecommis- place for which they were appointed collectors respectively, to signers, be fairly written and signed by them, but with such alterations therein as (hall be necessary, by reason of any new houses erected or the number of windows in any house being increased, or by reason of the change of inhabitants or occupiers of any house, or otherwise, or a true duplicate thereof, signed as aforesaid, to be delivered unto three or more of such commissioners for the respective counties, shires, stewartries, ridings, cities, towns, divisions, or places for which they were appointed collectors, respectively, within the space of ten days after the first meeting of the commissioners yearly. Commission- IX. And be it further enacted by the authority aforesaid, ento examine That the said commissioners, or any three or more of them, the certiii- (hall, and they are hereby authorized and required strictly to cates, &c. peruse the certificates or assessments, which by this act are before directed to be annually delivered to them, and also to examine the assessors and presentors thereof; and if the said commissioners, or any three of them, within their several limits or divisions, (hall, at the time of the delivery of such certificates or assessments, or within ten days after, have certain knowledge or and on siispi- cause to suspect that any dwelling-house or houses, or the names cion of wrong 0f anv persons which ought to be charged by this act, are omitsumnio'n tbe te<* m the said certificates, or the full number of windows in any occupier. house not set down, or that any dwelling-house is under-charged, or not duly charged, according to the directions of this act, the said commissioners, or any three of them, (hall have power to summon the person or persons inhabiting such dwelling-house to appear before them at a day and place to be prefixed, to be examined touching the rates and duties aforesaid, or touching Person sum- other matters which may any way concern the premisses; and if montdnotap- any person or persons summoned to be so examined shall neglect pearing, to to appear, not having a reasonable excuse for such his default, rate every Per'on *° making default (hall pay unto his Majesty double
the sum of the rate he should or ought to have been set at; and moreover the said commissioners, to whom such certificates or assessments (hall be delivered, or any three of them, or any other three commissioners of the respective counties, (hires, or stewards. tries, where such assessment (hall be made, shall have power, and are hereby required, by all lawful ways and means, to ex- Commissionamine and enquire into and concerning the number of windows ert toexamine or lights in any dwelling-house thereby charged, or of any dwell- j^fji1 *;'num~ ing-house omitted to be charged, and thereupon to enlarge, al- 00ws charged, ter, abate, or diminish the said assessments so delivered to the and (ettle the' said commissioners, so that such rate or rates may be set andiatesimposed upon every such dwelling-house as (ha!l be according to the true intent and meaning of this act; and the said commis- Commissionsioners, or any three or more of them, shall, after such perusal ers to sign the and examination thereof, set their hands to the said respective as- assessments, sessments, testifying their allowance thereof, and shall likewise and nominate nominate and appoint two of the persons named in the said cer- °rs' tificale or assessment to be collectors, or any other two such persons as they shall think able and responsible, for the respective divisions and places for which they were so presented; and shall forthwith deliver, or cause to be delivered, such assessment so by them allowed of, unto the respective persons by them nominated to be collectors for the year ensuing, who are hereby strictly enjoined and required to collect and pay the several rates and duties so rated and assessed, and to give acquittances according to the directions herein before contained for and touching the collectors of the said duties hereby granted, and under the several penalties and forfeitures hereby inflicted upon collectors for neglect or non-performance of their duty.
X. And be it enacted, That the commissioners for putting Commissionthis act in execution, shall cause true duplicates of the said assess- e" to give in ments to be made out, within three months at farthest after the duPllcates to twenty fifth day of March yearly (the appeals being first heard gene^ali'^ and determined) and delivered unto the respective receivers general, and also transmitted into the offices of the King's remembrancer, in the exchequer in England and Scotland respectively; for which duplicates the proper officers shall give acquittances gratis, so as every of them may be duly charged to answer their respective collections and receipts; and that the said duplicates Duplicates to shall be made for the same hundreds, wards, parishes, or places, contain the for which distinct duplicates are and have been usually made out cj^cto^ for the land tax; and that in every such duplicate, the said names, commissioners shall cause to be inserted the names and sirnames of the several assessors and collectors for every such hundred, ward, parish, or place as aforesaid; and that the respective re- pecejve , ceivers general (hall pay the several sums of money, by them neral to pay* received by virtue of this act, into his Majesty's receipt of ex- the momes chequer, by quarterly payments, upon the several days herein quarterly into before appointed for payment thereof, or within forty days after; tneexctheand in cafe any such receiver general or his deputy, (hall pay <*ucr* '' any part of the monies, paid to him or them by any collector by virtue of this act, to any person or persons whatsoever, other than into the receipt of his Majesty's said exchequer, and at or within the respective times limited by this act (except the necessary charges qf receiving, levying, managing, paying, and
accounting for the same, as is herein after directed) then such receiver genera] shall, for every such offence of himself, or his Penalty 5001. deputy, forfeit the sum of five hundred pounds to him or them that (hall sue for the same in any court of record, by bill, plains, or information, wherein no essoin, protection, or wager of law Surveyors is to be allowed; and that if any surveyor of the said rates and making duties, appointed or to be appointed as aforesaid, (hall knowingwrcmg cbarg- jy 0s wiifui]V) through favour or malice, under-rate or over'" rate, or omit to charge any person or persons, liable to the payment of the rates and duties by this act granted, or (hall be guilty of any corrupt or illegal practices in the execution of his office, such surveyor shall, for every such offence as aforesaid, to forfeit 1 ool. forfeit the sum of one hundred pounds, and be dismissed from *c- his said employment.
Allowance to XI. And be it further enacted, That every receiver general tbe several of- shall have an allowance of two pence in the pound, for all moficers for levy- nies which shall be by him paid into the receipt of the exchequer, ing, &c the an(i tnat every collector shall have three pence in the pound for taxes. what money he (hall pay to the receiver general, his deputy or
deputies; and that for the careful writing and transcribing the said assessments, warrants, estreats, and duplicates in due time, the clerks of the commissioners who shall respectively perform the same, shall, by warrant under three or more of the commissioners hands, have and receive from the respective receivers general, their deputy or deputies, three halfpence in the pound of all such monies as he (hall have received by virtue of such warrants or certificates, who is hereby appointed and allowed to pay the fame accordingly; provided the said warrants or estreats be made out, and the duplicates delivered to the said receiver general, and into the respective offices of the King's remembrancer, as aforesaid, within the times limited by this act, and not otherwise; and if any person or persons shall refuse to pay the several The rate to sum and sums appointed by this act for such person to pay, upon be levied by demand made by the officer or collector of the place, according distress, &c. tQ tne precept or estreats to him delivered by the commissioners appointed by this act, it shall and may be lawful to and for such officer and collector, who are hereby thereunto authorized and required, for non-payment thereof, to distrain the person or persons so refusing, by his or their goods or chattels, and the distress so taken to keep by the space of four days at the costs and charges of the owners thereof; and if the said owners do not pay the respective sums of money due by this act within the said four days, then the said distress to be appraised by two or more of the inhabitants where the said distress is taken, and there to be sold by the said officer, for payment of the said money, and Honses may tnc overplus coming by the said sale (if any be) over and above be broke open the charges of taking and keeping the said distress, to be immeby warrant; diately restored to the owner thereof; and moreover, it (hall and may be lawful to break open (in the day-time) any house, upon warrant, under the hands and seals of three or more of tfje said commissioners, calling to their assistance the. constable,
tythingman, or headborough, within the counties, shires, stewartries, cities, towns, and places where any refusal, neglect, or resistance shall be made; which said officers are hereby required to be aiding and assisting in the premisses, as they will answer the contrary at their peril; and if any person or persons appointed to pay any of the duties charged by this act, shall refuse or neglect to pay the said sum or sums so appointed to be paid, by the space of twenty days after demand, as aforesaid, where no sufficient distress can or may be found, whereby the fame may be and for want levied, in every such cafe, three or more of the commissioners of distress, the by this act appointed, for any such city, county, or place, are F^jf.ff^ hereby authorized by warrant under their hands and seals, to commit such person or persons to the common gaol, there to be kept without bail or mainprize, until payment shall be made.
XII. And be it further enacted by the authority aforesaid, Notice to be That the said commissioners, or any three or more of them, ^Xctonof shall, and they are hereby required to give the collectors of the the'time'aud said rates and duties hereby granted, notice at what time or place of aptimes, place or places, the appeals of any person or persons, Peal*« who shall think themselves aggrieved, by being over-rated by the said asiessors, may be heard and determined; which day or days of appeal, so to be appointed by the said commissioners, shall be within thirty days from the respective quarterly days by this act appointed for payment of the said rates and duties; and Collectors to every such collector is hereby also required, within ten days after give notice 14 such notice from the said commissioners, to cause publick notice the church, to be 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 (hall be performed there 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 no- ^oticest be tices to be fixed in writing upon the door of each of the said fixed on the respective parish churches, or chapels of ease belonging to any doors of such parishes, on the fame day, that all persons who shall think churcha. themselves over-rated may know when and where to make their appeal to the said commissioners; and the said commissioners, or commislionany three or more of them, shall examine the parties complain- ers to exaing, upon his or her oath, concerning the number of windows or mine a?oa lights in the dwelling-house or houses for which he or they is or oath' are respectively charged; and upon due examination or knowledge thereof, shall abate, defalk, encrease, or enlarge the said assessment; and the same so encreased or enlarged, on non payment thereof, shall be estreated by them into the exchequer in manner aforesaid; and every person so intending to appeal to the said commissioners shall and is hereby required to give notice Appellant to thereof in writing to one or more of the assessors of the parish „'0vt'cesli:ssors wherein he is rated, of such his intention to appeal, that such assessor or assessors may then and there attend to justify the said assessment.