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feveral occupiers or inhabitants of each refpective dwelling-house, and of the feveral fums of money they ought to pay by virtue of this act, without concealment or favour, upon pain of forfeiture of any fum, not exceeding five pounds, nor lefs than forty fhillings, to be levied as by this act is appointed, and fhall

allo then return the names of two or more able and fufficient Perfons to be perfons, within the bounds or limits of thofe parishes or places returned for where they shall be affeffors refpectively, to be collectors of the collectors, feveral rates and duties granted to his Majefty by this act, for whofe paying unto the receiver general now appointed, or for the time being to be appointed by his Majesty, or by the commiffioners of the treafury, or any three or more of them now being, or the high treasurer, or commiffioners of the treasury for the time being, his deputy or deputies, in manner following, fuch money as they fhall be charged withal, the parish or place by whom they are fo employed fhall be answerable; and every the parisb an. affeffor, so as aforefaid appointed or to be appointed, fhall, be- fwerable for fore he take upon him the execution of the faid employment, them. take the oaths mentioned and required to be taken by an act take the made in the parliament held the first year of the reign of King oaths. William and Queen Mary, intituled, An act for abrogating the oaths of allegiance and fupremacy, and appointing other oaths, which oaths any three or more of the commiffioners in the county, fhire, ftewartry, city or place where the faid affeffment is to be made, have hereby power, and are hereby required to adminifter, as alfo all and every fuch other oaths, as are by this act required to be taken by any officer or perfon whatsoever.

Affeffors to

iДue their

VII. And be it further enacted by the authority aforefaid, 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 faid commiffion- and certifiers, on or before the fourth day of June yearly; and upon the by 4 June cates returned delivery and return of fuch certificates or affeffments unto the yearly. faid commiffioners, they, or any three or more of them, fhall, at least ten days before any of the rates and duties by this act granted shall become due and payable, iffue out and deliver their warrants or eftreats, under their hands and feals, to fuch col- Commiffionlectors as aforefaid, for the fpeedy collecting and levying of the ers when to faid rates and duties, as they fhall respectively become due and warrants, payable, and all monies and rates due thereupon, according to the intent and directions of this prefent act; of all which the and collectors faid collectors are hereby required to make demand of the parties to make dechargeable therewith, or at the places of their laft abode, with- mand of the in ten days after the faid duties hereby granted fhall refpectively rates, &c. become due and payable, and upon payment thereof, to give acquittances under their hands (without taking any thing for fuch acquittances) unto the feveral perfons who fhall pay the fame; and that fuch acquittances fhall be a full and perfect difcharge to every such person who fhall pay the fame, against his Majefty, his heirs and fucceffors; and the faid collectors are Collectors hereby required to pay in all fuch fums of money as they fhall when to pay receive, within twenty days after the receipt thereof, at fuch place in the monies.

Commiffion

as the commiffioners fhall appoint, unto the respective receiver general, his deputy or deputies, who are hereby impowered and required to call upon and haften the collectors to make the faid payment; and in default of fuch payment to levy, by warrant ers to haften under the hands and feals of any three or more of the comthe collectors, miffioners, upon the collectors, by distress and sale of his or their and to diftrain goods and chattels, fuch fum and fums of money as he hath received, and as ought by him to have been paid, and is not paid by reafon of his failure in doing his duty, according to the direction of this act.

in cafe of nonpayment.

Collectors to

give copies of their affeff. ments and collections to the commiffioners.

Commiffioners to examine

the certificates, &c.

and on fufpi

occupier.

VIII. And be it further enacted, That for the better charging the duties arifing by this act, the collectors of the faid duties fhall cause a copy of the respective affeffments given to them, and of the collection made by them, for fuch divifion, parish, or place for which they were appointed collectors refpectively, to be fairly written and figned by them, but with such alterations therein as shall be neceffary, 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, figned as aforefaid, to be delivered unto three or more of fuch commiffioners for the respective counties, fhires, stewartries, ridings, cities, towns, divifions, or places for which they were appointed collectors, respectively, within the space of ten days after the first meeting of the commiffioners yearly.

IX. And be it further enacted by the authority aforefaid, That the said commiffioners, or any three or more of them, shall, and they are hereby authorized and required strictly to peruse the certificates or affeffments, which by this act are before directed to be annually delivered to them, and also to examine the affeffors and prefentors thereof; and if the faid commiffioners, or any three of them, within their feveral limits or divifions, fhall, at the time of the delivery of such certificates or affeffments, or within ten days after, have certain knowledge or caufe to fufpect that any dwelling-house or houses, or the names cion of wrong of any perfons which ought to be charged by this act, are omitcharge, to ted in the faid certificates, or the full number of windows in any fummon the house not fet down, or that any dwelling-house is under-charged, or not duly charged, according to the directions of this act, the faid commiffioners, or any three of them, fhall have power to fummon the perfon or perfons inhabiting fuch dwelling-house to appear before them at a day and place to be prefixed, to be examined touching the rates and duties aforefaid, or touching Perfon fum- other matters which may any way concern the premiffes; and if moned not ap- any perfon or perfons fummoned to be fo examined shall neglect pearing, to to appear, not having a reasonable excufe for fuch his default, pay double every perfon fo making default shall pay unto his Majesty double the fum of the rate he should or ought to have been fet at; and moreover the faid commiffioners, to whom fuch certificates or affeffments fhall be delivered, or any three of them, or any other three commiffioners of the respective counties, fhires, or stewar

rate.

ber of win

tries, where fuch affeffment fhall be made, fhall have power, and are hereby required, by all lawful ways and means, to ex- Commiffionamine and enquire into and concerning the number of windows ers to examine or lights in any dwelling-house thereby charged, or of any dwell. into the numing-house omitted to be charged, and thereupon to enlarge, al- dows charged, ter, abate, or diminish the said affeffments fo delivered to the and fettle the faid commiffioners, fo that fuch rate or rates may be fet and rates. impofed upon every fuch dwelling-house as fhall be according to the true intent and meaning of this act; and the faid commif- Commiffionfioners, or any three or more of them, fhall, after fuch perufal ers to fign the and examination thereof, fet their hands to the faid refpective af- affeffiments, sessments, testifying their allowance thereof, and fhall likewife and nominate collectors, nominate and appoint two of the perfons named in the faid tificate or affeffment to be collectors, or any other two fuch perfons as they fhall think able and refponfible, for the respective divifions and places for which they were fo prefented; and shall forthwith deliver, or cause to be delivered, fuch affeffment fo by them allowed of, unto the refpective persons by them nominated to be collectors for the year enfuing, who are hereby ftrictly enjoined and required to collect and pay the feveral rates and duties fo rated and affeffed, and to give acquittances according to the directions herein before contained for and touching the collectors of the faid duties hereby granted, and under the several penalties and forfeitures hereby inflicted upon collectors for neglect or non-performance of their duty.

cer

the receiver

general.

affeffors and

X. And be it enacted, That the commiffioners for putting Commiffionthis act in execution, fhall caufe true duplicates of the faid affeffers to give in ments to be made out, within three months at fartheft after the duplicates to twenty fifth day of March yearly (the appeals being first heard and determined) and delivered unto the refpective receivers general, and also tranfmitted into the offices of the King's remembrancer, in the exchequer in England and Scotland respectively; for which duplicates the proper officers fhall give acquittances gratis, fo as every of them may be duly charged to answer their refpective collections and receipts; and that the faid duplicates Duplicates to fhall be made for the fame hundreds, wards, parishes, or places, contain the for which diftinct duplicates are and have been usually made out collectors for the land tax; and that in every fuch duplicate, the faid names. commiffioners fhall cause to be inserted the names and firnames of the feveral affeffors and collectors for every fuch hundred, ward, parish, or place as aforefaid; and that the respective re- Receivers geceivers general fhall pay the feveral fums of money, by them neral to pay received by virtue of this act, into his Majefty's receipt of ex- the monies chequer, by quarterly payments, upon the feveral days herein quarterly into before appointed for payment thereof, or within forty days after; and in cafe any fuch receiver general or his deputy, fhall pay any part of the monies, paid to him or them by any collector by virtue of this act, to any perfon or perfons whatsoever, other than into the receipt of his Majefty's faid exchequer, and at or within the respective times limited by this act (except the neceflary charges of receiving, levying, managing, paying, and accounting

the exche

quer, &c.

accounting for the fame, as is herein after directed) then fuch receiver general fhall, for every fuch offence of himself, or his Penalty 5001. deputy, forfeit the fum of five hundred pounds to him or them that fhall fue for the fame in any court of record, by bill, plaint, or information, wherein no effoin, protection, or wager of law is to be allowed; and that if any furveyor of the faid rates and duties, appointed or to be appointed as aforefaid, shall knowingly or wilfully, through favour or malice, under-rate or overrate, or omit to charge any perfon or perfons, liable to the payment of the rates and duties by this act granted, or shall be guilty of any corrupt or illegal practices in the execution of his office, fuch furveyor fhall, for every fuch offence as aforesaid, to forfeit 100l. forfeit the fum of one hundred pounds, and be difmiffed from his faid employment.

Surveyors making wrong charg

es, &c.

&c.

Allowance to

taxes.

The rate to

XI. And be it further enacted, That every receiver general the feveral of- fhall have an allowance of two pence in the pound, for all moficers for levy-nies which fhall be by him paid into the receipt of the exchequer, ing, &c. the and that every collector fhall have three pence in the pound for what money he shall pay to the receiver general, his deputy or deputies; and that for the careful writing and tranfcribing the faid affeffments, warrants, eftreats, and duplicates in due time, the clerks of the commiffioners who fhall refpectively perform the fame, fhall, by warrant under three or more of the commiffioners hands, have and receive from the refpective receivers general, their deputy or deputies, three halfpence in the pound of all fuch monies as he shall have received by virtue of fuch warrants or certificates, who is hereby appointed and allowed to pay the fame accordingly; provided the faid warrants or eftreats be made out, and the duplicates delivered to the faid receiver general, and into the refpective offices of the King's remembrancer, as aforefaid, within the times limited by this act, and not otherwife; and if any person or persons shall refuse to pay the several fum and fums appointed by this act for fuch person to pay, upon demand made by the officer or collector of the place, according to the precept or eftreats to him delivered by the commiffioners appointed by this act, it fhall and may be lawful to and for fuch officer and collector, who are hereby thereunto authorized and required, for non-payment thereof, to diftrain the person or perfons fo refufing, 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 faid owners do not pay the refpective fums 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 faid distress is taken, and there to be fold by the faid officer, for payment of the faid money, and Houses may the overplus coming by the faid fale (if any be) over and above be broke open the charges of taking and keeping the faid diftrefs, to be immeby warrant; diately reftored to the owner thereof; and moreover, it shall and may be lawful to break open (in the day-time) any houfe, upon warrant, under the hands and feals of three or more of the faid commiffioners, calling to their affiftance the conftable,

be levied by diftrefs, &c.

tythingman,

tythingman, or headborough, within the counties, fhires, ftewartries, cities, towns, and places where any refusal, neglect, or refiftance shall be made; which faid officers are hereby required to be aiding and affifting in the premifles, 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, fhall refufe or neglect to pay the faid fum or fums fo appointed to be paid, by the space of twenty days after demand, as aforefaid, where no fufficient distress can or may be found, whereby the fame may be and for want levied, in every such case, three or more of the commiffioners of diftrefs, the by this act appointed, for any fuch city, county, or place, are perfon to be hereby authorized by warrant under their hands and feals, to commit fuch person or perfons to the common gaol, there to be kept without bail or mainprize, until payment fhall be made.

committed.

collectors of

XII. And be it further enacted by the authority aforefaid, Notice to be That the faid commiffioners, or any three or more of them, given to the fhall, and they are hereby required to give the collectors of the the time and faid rates and duties hereby granted, notice at what time or place of aptimes, place or places, the appeals of any perfon or perfons, peals. who fhall think themselves aggrieved, by being over-rated by the faid affeffors, may be heard and determined; which day or days of appeal, fo to be appointed by the said commiflioners, fhall be within thirty days from the refpective quarterly days by

this act appointed for payment of the faid rates and duties; and Collectors to every fuch collector is hereby alfo required, within ten days after give notice in fuch notice from the faid commiffioners, to caufe publick notice the church. to be given in every parish church or chapel of eafe belonging to any fuch parish within his diftrict or divifion, immediately after divine fervice, on the Lord's day (if any fuch divine fervice fhall be performed there within that time) of the time and place fo appointed by the faid commiffioners for hearing and determining appeals, as aforefaid; and fhall also cause the like no- Noticest be tices to be fixed in writing upon the door of each of the faid fixed on the respective parish churches, or chapels of eafe belonging to any doors of fuch parishes, on the fame day, that all perfons who fhall think churches. themselves over-rated may know when and where to make their appeal to the faid commiffioners; and the faid commiffioners, or Commiffionany three or more of them, fhall examine the parties complain- ers to exaing, upon his or her oath, concerning the number of windows or mine upon lights in the dwelling-house or houses for which he or they is or oath, &c. are respectively charged; and upon due examination or knowledge thereof, fhall abate, defalk, encrease, or enlarge the faid affeffiment; and the fame fo encreafed or enlarged, on non-payment thereof, fhall be eftreated by them into the exchequer in manner aforefaid; and every perfon fo intending to appeal to the faid commiffioners fhall and is hereby required to give notice Appellant to thereof in writing to one or more of the affeffors of the parish give affeffors wherein he is rated, of fuch his intention to appeal, that such affeffor or affeffors may then and there attend to justify the said affeffment,

XIII. An

notice.

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