occasionally for Hire. Three Wheels, in every respect (other than in the Number of Wheels) built and constructed, and within the Description contained in the said Act passed in the Fifty eighth Year of the Reign of His said late Majesty, for charging the Duty hereby repealed on Carriages with Four Wheels drawn by Ponies, Mules, Oxen or Asses, shall not be chargeable with any Duty for such Carriages with Three Wheels; and any Person or Persons occupying a Farm Farmers under of less annual Value than Two hundred Pounds per Annum, and 2007. a Year, making a Livelihood principally thereby, shall be exempt from letting Horses Duty for any Horses, Mares or Geldings bona fide kept and generally employed by such Person or Persons for the Purposes of Husbandry on such Farm, although such Horses, Mares or Geldings, or any of them, shall be occasionally let to Hire or used by such Person or Persons in drawing for Hire or Profit, in the Manner allowed by an Act passed in the Third Year of the Reign of His present Majesty, by Occupiers of Farms of the like annual Value, and making a Livelihood solely thereby, and from the Profits of such Letting and Use; any Thing in the said several Acts contained to the contrary notwithstanding. IX. And be it further enacted, That the Repeal by this Act of the said Duties on Coachmakers and on Makers of Carriages, and also on Persons selling Carriages by Auction or on Commission, shall not in any Manner be construed or taken to exempt any or either of such Description of Persons from their several Liabilities to keep and make Entries for Inspection, in Books, of Carriages built or constructed in the Manner required by the said Acts, and to deliver Copies of Entries made in such Books to the Assessor or Assessors in the said Acts described, subject to the Penalties for Default thereof, and relating thereto respectively, as provided and required by the several Acts in Force at the passing of this Act; and which Provisions, so far as the same apply to such Coachmakers, and Makers and Sellers of Carriages, are hereby declared to remain in full Force; any Thing in this Act contained to the contrary notwithstanding. Repeal of Coachmakers them from Liabilities herein mentioned under existing Acts. Authority to of Districts to position which contain any X. And be it further enacted, That where any Contract of Composition now in force for any of the Duties of Assessed Taxes doth contain any Duty or Duties repealed, or for which Exemption is provided by this Act, it shall be lawful for the Commissioners acting in the Execution of the said Acts and of this Act, in their respective Districts, and they are hereby authorized and required, to cause every such Contract, and the Assessments and Duplicates Duty hereby thereof or relating thereto, to be reduced in respect and to the repealed. Amount of any such Duty or Duties hereby repealed or exempted, with the Additional Duty payable thereon by virtue of such Contract; and every such Reduction shall commence and take effect from and after the Days herein directed for the Repeal of or Exemption from such Duties respectively; all which Reductions shall and may be made under the Rules and Provisions of the said first mentioned Act passed in the Fourth Year of the Reign of His said Majesty, and of the several other Acts in that Behalf; and every such Contract so reduced shall be of the same Force and Effect for the Recovery and enforcing Payment of the reduced Instalments, to all Intents as if the full Amount of the Instalments compounded for continued payable on such Contracts. XI. And Contracts to be in Force for Payment of re duced Instalments. ' XI. And Whereas, by reason of the Repeal and Reduction of the said Duties of Assessed Taxes respectively, the Compensation by Poundage directed by the said Acts on the Amount of the Assessments of the remaining Duties to Persons acting as Clerks to the said Commissioners of certain Districts, may, in particular Cases, be inadequate to enable such Clerks to defray the Expences incurred by them in the Execution of their Duty under the said Acts;' Be it further enacted, That it shall and may be lawful for the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any Three or more of them, for the Time being, or the High Treasurer thereof for the Time being, to order and direct the Allowance and Discharge of such actual Expences, or any Part thereof, as shall be necessarily incurred by any such Clerk in the due Execution of the said Acts, where such Allowance shall appear to the said last mentioned Commissioners or High Treasurer reasonable and proper to be made, over and above the Allowance by Poundage made to any such Clerk for the particular Year of Assessment to which such Expences shall relate, under the Authority of the said Act; and the Certificate of the Commissioners for the Affairs of Taxes, or any Three or more of them, shall be an Authority to the Receivers General respectively to pay such further Allowance. · XII. And Whereas by the said Acts passed in the Forty eighth and Fifty second Years aforesaid, and the Exemptions contained ' in Schedule (G.) thereof, any Person who, on account of Poverty, shall be discharged from the Assessment made in respect of his or her Dwelling House in pursuance of the Regulations of the said Acts, and having One Dog and no more, the same not being a Greyhound, Hound, Pointer, Setting Dog, Spaniel, Lurcher or Terrier, is exempted from the Duty for such Dog, to be allowed in the Manner by the said Acts prescribed: And Whereas, by reason of the Repeal by this Act of certain of the said Duties on Windows and inhabited Houses, Persons who would have 'been entitled to such Exemptions before the passing of this Act, may lose the Benefit thereof for One Dog, without further • Provision for that Purpose;' Be it further enacted, That in every Case where any Certificate for Exemption on account of Poverty, obtained in the Manner by the said Acts directed, shall be duly made and delivered to the respective Commissioners, and shall be found and adjudged by them respectively to be sufficient for exempting any Person or Persons from any of the Duties in respect of his or her Dwelling House hereby repealed, if such Duties had continued payable, it shall and may be lawful for the said respective Commissioners, and they are hereby authorized, upon the Allowance of any such Certificate, to grant the said Exemption for One such Dog, to all Intents as if the said Duties in respect of the Dwelling House of the Person seeking the Benefit of the said Exemption had been discharged from the Assessment under any such Certificate: Provided always, that a due Assessment shall be made for every such Dog, and that the Discharge thereof shall be made by the respective Commissioners on the Production and Allowance of the said Certificates, and in the Manner prescribed for granting Exemptions by the said Acts. ' XIII. And be it further enacted, That the several Powers and Provisions Provisions contained in this Act shall be carried and put into Execution by the several Commissioners, Assessors, Collectors, Inspectors, Surveyors and other Officers appointed and acting in the Execution of the said Acts in their respective Districts, and the several Powers, Rules and Provisions in the said Acts contained, in assessing, collecting, granting Exemptions from and enforcing, paying and accounting for the said Duties and Compositions (except so far as the same are herein varied, or for which other Provisions are made by this Act), shall be practised and put in Execution by such Commissioners and other Officers respectively, to all Intents, and subject to the like Penalties and Forfeitures and Authorities to enforce and recover the same, as if such Powers, Rules and Provisions, Penalties and Forfeitures, had been expressly reenacted and incorporated in and by this Act; any Thing in this Act contained to the contrary notwithstanding. to Commissioners and Officers under former Acts to extend to this Act. Act may be XIV. And be it further enacted, That this Act may be varied, altered or repealed by any Act to be made in the present Session altered, &c. this of Parliament. CAP. VIII. An Act to amend and render more effectual an Act passed in W Session. HEREAS an Act was passed in the Fifty fifth Year of the 55 G.3. c. 147. An Act for enabling Spiritual Persons to exchange the Parsonage Barrister $ 16. Chief Justice of Lancaster or in Cases of Exchange or Pur chase under re cited Act. Power to exchange Glebe Lands for others extended to any Number of Barrister shall be named by the Chief Justice or Senior Judge for the Time being of the Court of Common Pleas for the said Counties Palatine respectively. · II. And_Whereas it is expedient that the Incumbents of Benefices, Perpetual Curacies and Parochial Chapelries, should be enabled to exchange the Glebe Lands belonging to their Benefices, Perpetual Curacies, or Parochial Chapelries, to a greater Amount than Thirty Statute Acres; Be it therefore enacted, That from and after the passing of this Act, the Power to exchange Glebe Lands for others of equal Value, which is given to Parsons, Vicars and other Incumbents by the above recited Act passed in the Fifty fifth Year of the Reign of His late Acres, subject to Majesty, King George the Third, be extended to any Number of Statute Acres, but subject to all the Provisions, Conditions and Restrictions contained in the above recited Act, and also to those in another Act passed in the Fifty sixth Year of His late Majesty's Reign, intituled An Act to amend and render more effectual an Act passed in the last Session of Parliament, for enabling Spiritual Persons to exchange their Parsonage Houses or Glebe Lands, and for other Purposes therein mentioned. 55 G.3. c. 147. and 56 G.3. c.52. 55 G.3. c.147, § 6. Exchanges may be made for Lands or Tene ments that are Copyhold, and not held of a Manor belong ing to the Benefice, &c.; with Consent of Lord of Manor. · III. And Whereas, by the said recited Act of the Fifty fifth Year of the Reign of His late Majesty King George the Third, the Powers of Exchange thereby given are limited to such 'Houses, Outbuildings, Yards, Gardens and Appurtenances and Lands, to be accepted and taken in Exchange by the Spiritual Persons therein named, as are of Freehold Tenure, or Copyhold of Inheritance, or for Life or Lives, holden of any Manor belonging to the Benefice in respect of which any such Exchange is intended to be made: And Whereas it may happen that such Exchanges may sometimes be beneficially made where the Lands or Tenements so to be accepted and taken in Exchange are Copyhold of Inheritance, holden of some Manor not belonging to the Benefice in respect of which such Exchange is ' intended, and without Injury to the Lord or Lords, Lady or 'Ladies of such Manor;' Be it therefore enacted, That from and after the passing of this Act it shall and may be lawful for the Parson, Vicar or other Incumbent for the Time being of any Ecclesiastical Benefice, Perpetual Curacy or Parochial Chapelry, to grant and convey, in the Manner, and by and under the several Powers, Provisions, Conditions and Restrictions contained in the said Act, and in the said Act of the Fifty sixth Year of the Reign of His said Majesty, and in this Act, to any such Person or Persons, or Corporation, as in the said first mentioned Act are described, any such Lands or Tenements as are described in the same Act, belonging to his Benefice, in lieu of and in Exchange for any Lands or Tenements of the Description mentioned in the said first mentioned Act, as those which are thereby authorized to be accepted and taken in Exchange by any such Parson, Vicar or other Incumbent, although such last mentioned Lands or Tenements may be Copyhold of Inheritance holden of a Manor not belonging to such Ecclesiastical Benefice, Perpetual Curacy or Parochial Chapelry: Provided always, that no such Exchange be made without the Consent of the Lord of the Manor of which the Lands to be taken in Exchange are holden : Provided Lands, &c. so taken by In eumbent to become Freehold, Premises Provided always, that from and immediately after such Conveyance, the Lands or Tenements accepted and taken in Exchange by any such Parson, Vicar or other Incumbent, shall become and be of Freehold Tenure, and the Lands or Tenements by him granted and conveyed, and which before such Conveyance granted by him, belonged to his Benefice, Perpetual Curacy or Parochial Chapelry, Copyhold. shall become Copyhold of the same Manor, and subject to the same Rents, Fines, Services, Customs and Manorial Rights and Properties, to all Intents and Purposes, as the Lands or Tenements so to be accepted and taken in Exchange were subject to before the making of such Exchange: Provided always, that from and Notice of Exafter the passing of this Act, Three Calendar Months' Notice change. shall be sufficient for the Purpose of any Exchange or Purchase, instead of Six Calendar Months, as by the said Act of the Fifty fifth Year of the Reign of His said late Majesty is required. CA P. IX. in An Act for continuing to His Majesty for One Year certain 6 . [This Act is the same as 5 G.4. c. 15. except as to the Title and as to the Dates and the Sections that are here retained.] Most Gracious Sovereign, E, Your Majesty's most dutiful and loyal Subjects, the Commours the United of Britain Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the necessary Supplies to defray your Majesty's Public Expences, have freely and voluntarily resolved to give and grant unto Your Majesty the Duties herein after mentioned: And Whereas by an Act passed in the Thirty eighth Year of the Reign of His late 38 G.3. c. 6). Majesty King George the Third, intituled, An Act for making perpetual, subject to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One thousand seven hundred and ninety eight, the several and respective sums of Money charged by virtue of an Act of the same Session of Parliament, intituled An Act for 98 G.3.c.5. granting to His Majesty by a Land Tax to beraised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, on any Manors, Messuages, Lands, Tenements or Hereditaments in Great Britain are, after the Twenty fifth Day of March One thousand seven hundred and ninety nine, ⚫ continued and made perpetual, with a Provision that the several • Sums of Money charged upon Estates in ready Money, Debts, Goods, Wares, Merchandize or Personal Estates, or upon any • Person or Persons in respect of any Public Office or Employ'ment of Profit, or any Salaries, Gratuities, Bounty Monies, Rewards, Fees, Profits, Perquisites, Advantages, Pensions, Annuities, Stipends or Yearly Payments in the said Act mentioned, should, after the Twenty fifth Day of March One thousand seven hundred and ninety nine be ascertained, raised, levied, collected 6 |