By the 53 G. 3. c. 142. several provisions were enacted for the purpose of explaining and amending the 38 G. 3. c. 5. and the 38 G. 3. c. 60. 1. extending the powers and provisions relative to acts authorised by 38 G. 3. c. 5. to be done by commissioners, assessors, or collectors, (excepting in case otherwise provided for by this act,) to assessments to be made in any subsequent year.

20 G. 3. c. 17. § 3. If any person or persons shall hold or occupy messuages, lands, or tenements belonging to different owners, the same shall be separately and distinctly rated in such assessments; that the proportion of the land tax to be paid by each separate owner respectively may be known and ascertained.

And by 38 G. 3. c. 5. § 17. The respective tenants shall pay the tax, and shall deduct the same out of the rent.

II. The Second Meeting: Charge to the Assessors, and therein concerning the Manner of laying the Assessment.

By 38 G. 3. c. 5. § 8. At the appearance of the assessors, the commissioners shall openly read, or cause to be read unto them, the several rates, duties, and charges, and openly declare the effect of their charge unto them, and how and in what manner they ought to make their assessments, and how to proceed in the execution of their office.

8. If any constable, bailiff, officer, or minister, or other inhabitant, to whom any precept shall be directed, shall absent himself without lawful excuse, to be made out by the oaths of two witnesses (to be administered by the said commissioners, or two of them,) or if any officer or person appearing shall refuse to serve, such officer or person shall, for every such default or refusal, forfeit to his majesty such sum as the commissioners shall think fit, not exceeding 57. nor less than 40s.

§ 8. And at and after the charge given, the commissioners shall take care that warrants be issued forth, and directed to two at least of the most able and sufficient inhabitants, appointing and requiring them to be assessors (B); and shall also therein appoint a day and place for the said assessors to appear before them, and to bring in their assessments in writing.

§ 8. And the assessors are, with all diligence, to assess the full sum given them in charge upon all ready money, debts, personal estates, offices, employments, annuities, and pensions, chargeable according to this act; and by an equal pound rate upon all manors, lands, tenements, rents, hereditaments, and other the premises, within the parishes or places for which they shall be appointed assessors.

And by 20 G. 3. c. 17. § 3. The said assessors shall make three duplicates of the assessments; and shall (at least fourteen days before delivering the assessments to the commissioners) cause one of the said duplicates, or a fair copy thereof, to be put upon the door of the church or chapel; or if it be for an extra-parochial or other place where there is no church or chapel, then on the door of the church or chapel next adjoining.

By 38 G. 3. c. 5. § 44. The commissioners shall tax every assessor within their divisions.

§ 46. The tax on foreign ministers' houses shall be paid by the landlord.

60 G. 3. c. 3.

resident.

By the last annual act (60 G. 3. c. 3.) 20. Every person who is or shall be rated for or in respect of any personal estate, shall Persons to be be rated at such place where he shall be resident at the time of rated where the execution of this act; and all persons not being householders, nor having a certain place of residence, shall be taxed at the place where they shall be resident at the time of the execution of this act; and if he be out of the realm, such person shall be rated therefore in such parish or place where he were last abiding within this realm.

person resides elsewhere.

§ 21. Provided, that where any person shall have any goods, Personal estate wares, merchandise, chattels, or personal estate in any parish, to be assessed constablewick, division, or place, other than the place where he where it shall is resident, or had his residence, it shall be lawful to assess such be, though the person for such goods, or personal estate where the same shall be: Provided that if any person by reason of his having several places of residence, or otherwise, shall be doubly charged for any personal estate, then upon certificate made by any two commissioners for the place of his last personal residence under their hands and seals, of the sums charged upon him, (which certificate the said commissioners are hereby required to give without delay, fee, or reward), and upon oath made of such certificate before any two commissioners for the place, then the person so doubly charged, shall, for so much as shall be certified, be discharged in every other parish, or place in England.

land, &c.

§22. This act shall not extend to the inhabitants of Scotland, Not to extend Ireland, Jersey, or Guernsey, for assessing any such personal to personal estate which they, or any to their use, have within those places, estate in Scottowards the said sum hereby authorised to be charged upon any parish or place, in England, Wales, and Berwick-upon-Tweed, and if any person that ought to be taxed by virtue of this act, for his personal estate, shall, by changing his residence, or by any other fraud or covin, escape from the taxation, and not be taxed, and the same be proved before the commissioners, or any two of them, at any time within one year next after such tax made, such person shall be charged, upon proof thereof, at treble the value of so much as he ought to have been charged at by this act; the said treble value, upon certificate thereof made into the exchequer by the commissioners before whom such proof shall be made, to be levied on the goods, lands, and hereditaments of such persons.

§ 23. Every householder shall, upon demand of the assessors, Penalty on give an account of the names and qualities of such persons as housekeepers shall lodge in their houses, under the penalty of forfeiting five not giving an pounds, to be levied and recovered in such manner as any other account of their penalty in this act mentioned may be levied and recovered.

lodgers.

mansion-houses.

§ 24. The several members of parliament who shall abide Members of within London and Westminster, and the suburbs of the same, or parliament to be within the county of Middlesex, shall, for or in respect of their rated at their ready money or debts, or any other tax which may be laid on their personal estate or persons in respect thereof, be assessed only in the places where such members have their mansion-houses or other places where they most usually reside during the intervals of parliament; and in case any assessor or commissioner shall assess any member contrary hereto, he shall forfeit to the party

60 G. 3. c. 3.

Inhabitants of towns having

in one or more

aggrieved forty pounds, to be recovered by action, together with full costs of suit.

§ 25. Where any person liable to be rated in respect of such personal estate, and inhabiting within the city of London, or any personal estates other city or town corporate, hath his dwelling-house in one of the parishes or wards therein, and hath any goods, wares, or merchandise in any other parishes or wards within the same, then such person shall be assessed in the parish or ward where he dwelleth, and not elsewhere.

parishes, shall be assessed where they reside.

Officers of exchequer, &c.

26. The officers in the receipt of exchequer at Westminster, and in other the public offices, upon request to them made by the assessors, shall deliver gratis, true lists of all pensions, annuities, of pensions and stipends, or other annual payments, and of all fees, salaries, and

to deliver lists

annuities when

required.

Officers to pay where em

ployed.

Officers in

chancery to be assessed in the rolls liberty.

Offices executed

by deputy, the

assessment to

be paid by him.

other allowances, payable at the said receipt, or in the said public offices, to any commissioner or officer, for the execution of this act, for the better guidance of the said assessors in the charging of the same; and in all cases where any pensions, annuities, stipends, or other yearly payments, or the fees, salaries, wages, or other allowances or profits charged by this act, shall be payable at the receipt of the exchequer, or at any other public office, or by any of his majesty's receivers or paymasters, the tax or payment shall and may (in case of non-payment thereof) be detained and stopped out of the same, or out of any money which shall be paid thereupon, or for arrears thereof, and be applied to the satifaction of the rates and duties not otherwise paid as aforesaid; and the officers in the said Exchequer, and other the public offices, shall keep true accounts of all monies stopped, and (upon request) shall give copies of such accounts to the collectors of such monies for the respective parishes or places where the said monies are assessed.

§ 27. And every person assessed for his office or employment, shall be rated and pay in the county, city, or place where the same shall be exercised, although the profits are payable elsewhere: Provided that the master of the rolls, the masters in chancery, six clerks, clerks of the petty bag, examiners, registers, clerks of the inrolments, clerks of the affidavit and subpoena office, and all other the officers of the court of chancery that execute their offices within the liberties of the rolls, shall be there assessed, and not elsewhere: and the said masters in chancery for the time being, and the said six clerks and registers for the time being, shall be commissioners for putting in execution, and shall put in execution this act, within the said liberty, and exercise the powers therein contained: And all annuities, stipends, and pensions payable to any officers in respect of their offices, shall be assessed where such officers are assessed, and not elsewhere; and all other pensions, stipends, and annuities, not charged upon lands, shall be assessed in the parishes where they are pay

able.

§ 28. And where any office is executed by deputy, such deputy shall pay such assessment as shall be charged thereon, and deduct the same out of the profits of such office; and in case of refusal or non-payment thereof, such deputy shall be liable to such distress as by this act is prescribed against any person having any office or employment of profit, and to all other remedies and penalties therein respectively contained.

nuities.

29. This act shall not charge any of the royal family for any 60 G. 3. c. 5. annuities or yearly payments granted to their royal highnesses; The royal but such sums of money, annuities, or yearly payments, and their family not royal highnesses, and their treasurers, receivers-general, and ser- chargeable in vants for the time being, in respect of the same, shall be free and respect of anclear from all taxes, impositions, and other charges whatsoever : Also this act shall not extend to charge the pensions of any super- Superannuated annuated commission or warrant sea or land officer, or the pensions sea officers, &c. of widows of sea or land officers slain in the service of the not chargeable. crown; or the revenue of the most noble order of the garter ; or the pensions of the poor knights of Windsor, payable out of the exchequer only; or to charge a certain pension of 100%., granted by the late King Charles the second to the poor clergy of the Isle of Man; or to charge the pensions or salaries of his majesty's pages of honour, or of the officers and persons employed in collecting the toils and duties payable by virtue of any act of parliament for making, repairing, or maintaining any public roads.

in certain cases.

§ 30. And whereas the rents and revenues belonging to the Residentiaries residentiaries of the cathedral churches are chargeable to the not chargeable land tax made perpetual as aforesaid, and in some cases the overplus of the said rents and revenues above such tax, repairs, and other charges, is to go in shares for the maintenance of the said residentiaries, which shares are diminished by the land tax; it is provided, that in such cases the said residentiaries shall not be further chargeable as enjoying offices of profit out of the said rents and revenues.

§ 31. Nothing in this act contained shall extend to charge or to Pensions to perauthorise the deducting from or assessing any person upon any annuity, pension, or stipend, on account of his having been acted as a minister or resident at any foreign court.

or

empted.

sons who have acted as ministers or residents at foreign courts § 32. Nothing herein contained in relation to the said several not liable. sums of money charged on pensions in respect of public offices Duties not to or employments of profit, or other annual payments before de- be charged on scribed, shall extend to charge or to authorise the deducting pensions, &e. specially exfrom or assessing any person in any case in which the salary, wages, fees, perquisites, or gratuities payable in respect of such office or employment of profit, or in which the annual payment, shall have been specially exempted from taxes by any act of parliament; or in any case in which any salary of any office, or any other annual payment which shall be payble to such person in respect of such office or employment, or of his having held any such office or employment, shall by any order of his majesty in council, or by any warrant under his majesty's royal sign manual, or by any order of the commissioners of the treasury, have been directed to be paid nett or without deduction; or in any case in which the sums assessed on any such salary, or annual payment shall, by like order, have been directed to be repaid to the persons assessed out of any part of the public revenue of Great Britain Provided that the authority for the payment nett or without deduction of the salary, or annual payment, or the repayment of the duty assessed on the salary, or annual payment aforesaid, shall be certified by some principal officer in the department to which such officer or employment belongs, to be so paid without deduction, or to be repaid out of the said revenue.

60 G. 3. c. 3. Receipt not chargeable with stamp duty.

Excisemen to be assessed where they reside.

33. Provided always, that no stamp duty shall be charged or chargeable for any receipts given by any receiver-general of the land tax to any collector for payment of money made by virtue of this act.

Purrett v. Weeks, 1 Str. 417. At Taunton assizes, before Price, baron of the exchequer, The plaintiff was an exciseman, and lived in the county of Devon, and executed his office in several parishes in that county, and also in a parish that extended into Somersetshire. And the commissioners of that county apprehending they had a concurrent power with the commissioners of Devon to tax him for his salary, on account that he executed his office in their county, they taxed him accordingly, and for want of payment distrained. For which trespass was brought; and ruled, that it well lay; for though he ride about to the public houses in that county, yet he must be said to keep his office in the town where he lives and hath his books, and there only he was taxable.

38 G.3. c. 5. And by the 38 G. 3. c. 5. § 4. The charge upon real estates shall $ 4. be as follows: That the entire sum may be raised, all manors, On real estates. messuages, lands, and tenements, all quarries, mines of coal, tin, and lead, copper, mundick, iron, and other mines; iron mills, furnaces, and other iron works; salt springs, and salt works; all alum mines and works; all parks, chases, warrens, woods, underwoods, coppices, all fishings, tithes, tolls, annuities, and all other yearly profits, and all hereditaments of what nature or kind soever they be within England, Wales, or Berwick, and all persons, bodies politic and corporate, guilds, mysteries, fraternities, and brotherhoods, whether corporate or not corporate, having any such manors, messuages, lands, tenements, or hereditaments, or other the premises, in respect thereof shall be charged with as much equality and indifference as is possible, by a pound rate, towards the several sums by this act imposed upon such counties, cities, boroughs, towns, or other places, hereby charged therewith, so that by the said rates so to be taxed the full sums hereby appointed to be raised, shall be effectually collected; and shall be paid into the exchequer by four quarterly payments.

Tolls.

By 122. Tolls or duties taken on turnpike roads are not rateable.

§ 5. It shall be lawful for the landlords, owners, and proprietors of such manors, messuages, lands, tenements, hereditaments, and premises, being charged with a pound rate as aforesaid, to deduct, and to keep in their hands, out of every fee-farm rent, or other annual rent or payment, so much of the said pound rate taxed upon the said premises, as a like rate for such fee-farm rent, or annual rent or payment, shall by a just proportion amount unto, so as such fee-farm rent or annual payment do not amount unto 20s. per annum, or more; and all persons who are entitled to such rents or annual payments, are to allow such deductions upon the receipt of the residue of such monies as shall be due to them for such rents or annual payments without any fee.

₫ 30. All auditors, reeves, receivers, and their deputies, who audit or receive any fee-farm rents, or other chief rents due to his majesty, or to any person claiming by grant or purchase from the crown, shall allow 4s. for every pound of the said rents, and a proportionable rate for any greater sum than 10s. to the party