Duties charged on Personal Estates, Offices and Pensions by recited Acts, to be levied. Sums charged on Personal Estates by 38 G.3. shall be imposed on Parishes, and raised on Estates, &c. 6 collected and paid, according to the Directions of any Act or Acts to be passed for that Purpose: And Whereas the Sums of Money and Duties last mentioned have been from time to • time continued by divers Acts of Parliament, and are now in Force until the Twenty fifth Day of March One thousand eight hundred and twenty five:' Therefore we, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, do most humbly beseech Your Majesty that it may be enacted; and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the several and respective Sums of Money and Duties which shall have been or shall be charged upon Estates in ready Money, Debts, Goods, Wares, Merchandize, Chattels or other Personal Estate, by virtue of the said Act passed in the Thirty eighth Year of the Reign of His said late Majesty, for granting an Aid to His Majesty by a Land Tax, and also the several Sums of Money and Duties which by virtue of the said recited Act, made in the Thirty eighth Year of His said late Majesty's Reign, for granting an Aid to His Majesty by a Land Tax, were charged in respect of any Public Offices or Employments, or any Annuities, Pensions, Stipends or other Annual Payments, and which have been continued and are in force until the Twenty fifth Day of March One thousand eight hundred and twenty five, shall be continued and raised, levied, collected and paid unto His present Majesty within the space of One Year from the said Twenty fifth Day of March One thousand eight hundred and twenty five, and shall be ascertained, assessed and taxed in such Manner and Form as are hereinafter expressed. II. And be it further enacted, That the several and respective Sums of Money which by virtue of the said recited Act made in the Thirty eighth Year of the Reign of His late Majesty King George the Third, for granting an Aid to His Majesty by a Land Tax, have been or shall be charged on Personal Estates as aforesaid, shall be and are hereby set and imposed on the several and respective Parishes, Constablewicks, Divisions, Allotments and Places, wherein the same have been or shall be so charged by virtue of the said last mentioned Act; and that towards raising the said several and respective sums of Money hereby charged on the respective Parishes, Constablewicks, Divisions, Allotments and Places in England, Wales and Berwick-uponTweed, in respect of such Personal Estate as aforesaid, all and every Person and Persons, Bodies Politic and Corporate, Guilds and Fraternities, within the same Parishes, Constablewicks, Divisions, Allotments and Places respectively, having any Estate in ready Money, or in any Debts whatsoever owing to them in Great Britain or without, or having any Estate in Goods, Wares, Merchandize, Chattels or other Personal Estate whatsoever, within Great Britain or without, belonging to or in Trust for them (except and out of the Premises deducted such Sums as he, she or they do bona fide owe, and such Debts owing to them as shall be adjudged desperate by the respective Commissioners appointed appointed by this Act; and also except the Stock upon Lands, and such Goods as are used for Household Stuff; and also except such Loans and Debts as are or shall be owing from His Majesty to any Person or Persons), shall be charged with as much Equality and Indifference as is possible by a Pound Rate; that is to say, by an equal Pound Rate for every One Hundred Pounds of such ready Money and Debts, and for every One Hundred Pounds Worth of such Goods, Wares and Merchandize, Chattels or other Personal Estate, and so for any lesser or greater Sum or Value, for or towards the said several and respective Sums by this Act set or imposed, or intended to be set or imposed, for and upon all and every such Parishes, Constablewicks, Divisions, Allotments and Places hereby charged therewith as aforesaid; so that by the said Rates so to be taxed or assessed as aforesaid for or upon the said ready Money, Debts, Goods, Wares, Merchandize, Chattels or other Personal Estate, according to the Purport and true Meaning of this present Act, the full and entire Sums hereby set or imposed, or intended to be set or imposed, in England, Wales and Berwick as aforesaid, upon the said Personal Estates, shall be completely and effectually taxed, assessed, levied and collected, and shall be paid into the Receipt of His Majesty's Exchequer by Four Quarterly Payments, the first Payment thereof to be made on or before the Twenty fourth Day of June which shall be in the Year of our Lord One thousand eight hundred and twenty five. Offices and Employments rated by said Act shall pay the Rate assess III. And be it further enacted, That for and towards raising the several Sums of Money charged as last aforesaid on Persons in respect of Public Offices or Employments of Profit, all and every Person and Persons, and all and every Commissioner and Commissioners, having, using or exercising any Public Office or ed thereon. Employment of Profit in England, Wales or Berwick as aforesaid, which is or shall be rated or assessed by virtue of the said Act passed in the Thirty eighth Year of the Reign of His late Ma- 38 G.3. c.5. jesty King George the Third, for granting an Aid to His Majesty by a Land Tax, and all and every their Clerks, Agents, Secondaries, Substitutes and other inferior Ministers, whatsoever (such Military Officers who are or shall be in Muster by the Muster Master General of His Majesty's Army, or in Pay in His Majesty's Army or Navy, in respect of such Offices only, excepted), shall yield and pay unto His Majesty any Sum not exceeding the Sum at which such Office or Employment was assessed in the Year commencing from the Twenty fifth Day of March One thousand seven hundred and ninety eight, by virtue of the said last recited Act; and that all and every Person and Persons, Guilds and Fraternities, Bodies Politic and Corporate, having an Annuity, Pension, Stipend or other Yearly Payment, either out of the Receipt of His Majesty's Exchequer in England, or out of any Branch of His Majesty's Revenue in Great Britain, or payable or secured to be paid by any Person or Persons whatsoever in Great Britain, (not being or issuing out of any Lands, Tenements or Hereditaments, or charged upon the same, or included in any Assessment made upon Lands, Tenements or Hereditaments mentioned in the said last recited Act, and not being Annuities or Yearly Payments which, by any Act or Acts 6 GEO. IV. D of Commissioners shall put this 59 G.3. c.52. of Parliament made or to be made, are or shall be specially exempted from the Payment of Taxes or Aids,) shall yield and pay unto His Majesty the Sum of Four Shillings for every Twenty Shillings by the Year for every such Annuity, Pension, Stipend or Yearly Payment respectively, and after that Rate for one whole Year; the said several Rates and Sums of Money hereby granted to be assessed, imposed, levied and collected in such Manner as hereinafter is mentioned. IV. And be it further enacted, That for the better assessing, ordering, levying and collecting of the several Sums of Money SO as last aforesaid limited and appointed to be raised and paid in the aforesaid Part of Great Britain called England, Wales and Berwick-upon-Tweed, in respect of Personal Estates, and in respect of Offices or Employments of Profit, and Annuities, Pensions, Stipends and other Yearly Payments, and for the more effectual putting this Act in Execution in reference to the same, all and every the Person and Persons who, in and by an Act of Parliament made and passed in the Second Year of the Reign of His present Majesty, intituled An Act for appointing Commissioners for carrying into Execution an Act of this Session of Parliament for granting to His Majesty a Duty on Pensions and Offices in England, and an Act made in the Thirty eighth Year of His late Majesty, for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight; and by one other Act made and passed in the Third Year of the Reign of His present Majesty, intituled An Act for rectifying Mistakes in the Names of the Land Tax Commissioners, and for appointing additional Commissioners, and indemnifying such Persons as have acted without due Authority in Execution of the Acts therein recited; and by one other Act made and passed in the Fourth Year of the Reign of His present Majesty, intituled An Act for rectifying Mistakes in the Names of the Land Tax Commissioners, and for appointing additional Commissioners, and indemnifying such Persons as have acted without due Authority in Execution of the Acts therein recited, were named and appointed Commissioners for the Purposes in the said Acts mentioned within the several Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divisions and Places of England, Wales and Town of Berwick-upon-Tweed, duly qualifying themselves according to the said Act passed in the Thirty eighth Year of the Reign of His late Majesty King George the Third, for granting an Aid to His Majesty by a Land Tax, or any Act for amending the same, shall, together with such other Persons as shall be named by any Act or Acts which shall be passed in this Session of Farliament, be Commissioners for putting in Execution this present Act, and the Powers therein contained, within and for all and every the Parishes, Constablewicks, Divisions, Allotments and Places situate within the same Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divisions and Places respectively. 6 XXIII. And Whereas by an Act made in the Fifty ninth Year of the Reign of His said late Majesty, intituled An Act to repeal the several Duties of Customs chargeable in Great Britain, and to grant other Duties in lieu thereof; and by Table (A.) to the said Act annexed, several Duties on Sugar imported into Great · Britain < 6 Britain were granted, to continue until the Twenty fifth Day of · March One thousand eight hundred and twenty; and such last ' mentioned Duties have, by several subsequent Acts, been further continued until the Twenty fifth Day of March One thousand eight hundred and twenty five, and will then expire: And G.4. c.76. Whereas by an Act made in the last Session of Parliament, among other Things, for granting Duties on Sugar imported from Places within the Limits of the Charter granted to the East India Company, certain Duties were granted and made payable on such Sugar until the Twenty fifth Day of March One thousand eight hundred and twenty five, and will then expire : And Whereas by an Act made in the Fourth Year of His present Majesty's Reign, for granting certain Duties of Customs in Ireland, certain Duties were granted and made payable on Sugar imported into Ireland;' Be it enacted, That from and after the Twenty fifth Day of March One Thousand eight hundred and twenty five, all Duties on the Importation of any Sugar into Ireland under the said last recited Act, and the Schedule (A.) thereto annexed, shall be and the same are hereby repealed, and shall cease and determine; and that in lieu and instead of all the said several Duties on Sugar which will so expire, or are hereby repealed, there shall be granted, raised, levied and paid unto His Majesty, His Heirs and Successors, from and after the Twenty fifth Day of March One thousand eight hundred and twenty five, and until and upon the Twenty fifth Day of March One thousand eight hundred and twenty six, upon all Sugar imported into any Part of the United Kingdom, the several Duties following; that is to say, for every Hundred Weight of Refined Sugar and of White Sugar Candy, the Sum of Eight Pounds Eight Shillings; for every Hundred Weight of Brown Sugar Candy, the Sum of Five Pounds Twelve Shillings; for every Hundred Weight of Brown or Muscovado Sugar or Clayed Sugar (not being Refined Sugar or Sugar Candy), the Growth, Produce or Manufacture of any British Colony, Plantation, Settlement or Territory within the Limits of the Charter granted to the East India Company, the Sum of One Pound Seventeen Shillings; for every Hundred Weight of such Sugar, the Growth, Produce or Manufacture of any other British Colony, Plantation, Settlement or Territory, the Sum of One Pound Seven Shillings; for every Hundred Weight of such Sugar, being the Growth, Produce or Manufacture of any other Place, the Sum of Three Pounds Three Shillings: And that the said Duties on Sugar shall be levied, collected and paid as other Duties of Customs, and shall be applied in Manner directed by this Act. XXIV. And be it further enacted, That there shall be provided and kept in the Office of the Auditor of the Receipt of His Majesty's Exchequer at Westminster One Book of Register, in which all the Money that shall be paid into the said Exchequer for the said Rates and Duties hereby granted or continued, on Personal Estates, and on Offices and Employments of Profit, Pensions, Annuities and Stipends, and on Sugar, shall be entered and registered apart and distinct from all other Monies paid and payable to His Majesty; and that it shall be lawful for the said Commissioners of the Treasury to issue and apply the same from D 2 time Duties on Sugar imported into Ireland under 4 G.4. c.72. repealed. The Duties on Sugar herein specified shall be paid. Monies paid into the Exchequer under this tered separate from other Payments. Act shall be en Provisions of this Act for regulating the Collection of Duties to extend to all Duties continued and granted for the Service of any subsequent Year. Directing a by Commis- Treasury, as by 48 G.3. c. 1. time to time to such Services as shall then have been voted by the Commons of the United Kingdom of Great Britain and Ireland in this present Session of Parliament. XXV. And be it further enacted, That. whenever and so often as all or any of the Duties which by this Act are continued and granted for the Service of the Year One thousand eight hundred and twenty five, shall, by any Act or Acts to be hereafter made and passed, be continued and granted for the Service of any subsequent Year, then and in any and every such Case, the several Clauses and Provisions in this present Act contained, for the regulating the Collection of all or any of the said Duties respectively, shall extend and be construed to extend to the Duties so to be granted or continued; and that the several Clauses and Provisions in this Act contained, which relate or refer to any Day or Time within, or during, or before, or after the Year commencing from the Twenty fifth Day of March One thousand eight hundred and twenty five, shall extend and be construed to relate to the like Day and Times within, or during, or before, or after the Year commencing from the Twenty fifth Day of March for and during which all or any of the said Duties shall be respectively continued and granted by any such Act, in like Manner as by this Act is directed with reference to the Year One thousand eight hundred and twenty five, and as if the several Clauses and Provisions in this Act contained were repeated and re-enacted in any such Act to be hereafter made and passed for continuing and granting the said Duties or any of them. XXVI. And be it further enacted, That it shall be lawful for the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, at any Time or Times, to cause or direct any Number of Exchequer Bills to be made out at the Receipt of the Exchequer at Westminster, for any Sum or Sums of Money not exceeding in the whole, including any Sum or Sums of Money issued towards the Aids or Supplies in pursuance of this Act, the Sum of Three Millions, in the same or like Manner, Form and Order, and according to the same or like Rules and Directions, as are directed and prescribed in and by an Act made in the Forty eighth Year of the Reign of His late Majesty King George the Third, intituled An Act for regulating the issuing and paying off of Exchequer Bills. 6 [As to the Appropriation of £3,000,000 by Duties under this Act, see Cap. 134. § 3. post.] CA P. X. An Act to facilitate the Proceedings before the Commis- WHEREAS is His THEREAS it is expedient that His Majesty's Commis sioners, appointed under the Great Seal of Ireland, in pursuance of an Address of the Knights, Citizens and Burgesses in Parliament assembled, for inquiring into the Duties, Salaries and Emoluments of the Officers, Clerks and Ministers of Justice in all Temporal and Ecclesiastical Courts of Ireland • should |