Object and Purpose for which fuch Prefentment ought to have been made fhall be ftated, and fuch Fine when levied fhall be applied to fuch Purpose, and fhall be accounted for in like manner as if the fame had been regularly prefented by the Grand Jury for the faid PurLevied as County pofes refpectively: Provided always, that every Fine to be impofed upon any County pursuant to this Act, fhall be laid on, applotted and levied upon the County at large, in the fame manner as Prefentments made by the Grand Jury for County Charges. Prefentments. Judges may reduce Pretent ments. Court of K. B. into manner of executing Act. LXXXIX. Provided alfo, and be it enacted, That if any of the faid Grand Juries fhall at any time prefent for any of the faid Purpoles a Sum which fhall appear to the Court to be greater than is proper or reasonable for fuch Purpose, then, and in every such case, it fhall and may be lawful to and for the Court or Judge who fhall confirm or fiat fuch Prefentment, at the time of fo confirming or fiating the fame, to order that the fame fhall be reduced to fuch Sum as he or they fhall think proper, which fhall be done accordingly, and fhall be deemed, taken and proceeded on in the fame manner in all refpects as if the fame had been originally fo prefented. XC. And, in order that the beneficial Purposes of this Act may and Judges of be more fully and faithfully carried into Effect, Be it enacted, That Allize to examine the faid Court of King's Bench and Judges of Affize fhall once in every Affizes and Prefenting Term refpectively, make diligent Enquiry by Examination on Oath in Court, and by fuch other ways and means as they fhall think proper, concerning the feveral Matters for which Prefentments are or fhall be by this or any other Act relating to any of the Matters aforefaid directed or authorized to be made at fuch Affizes or Term refpectively, and finally fhall decide after fuch mature Confide ration as to the Exercife of the Powers fo hereinbefore given in that Respect. • XCI. And whereas divers Hardships have been lately found to exift in fome of the Pritons in Ireland, for which no Remedy had • been provided by Law, and it was not confiftent with Humanity or Jultice that the fame fhon ld be allowed to remain unredressed until an Act of Parliament fhould be paffed, and divers Cofts and Expences have been and consin ue to be incurred in removing the fame;' Payment of Ex-Be it therefore enacted by the Authority aforefaid, That all and every pelices incurred Sum and Sums of Money which at any time or times from the Firit fince 18 July Day of July in the Year One thoufand eight hundred and nine to 1809, and before the Firft of July in the Year One thoufand eight hundred and ten, Operation of fhall have been expended by or under the Orders or Authority of A&t. the Lord Lieutenant of Ireland, and which if fo expended after the faid First Day of July One thou fand eight hundred and ten, would, under the Provifions of this Act, be payable out of the Confolidated Fund of Ireland, fhall and may be paid and allowed out of the fame; and that all and every Suman Sums which fhall have been fo expended within the faid Period, and which if expended after the faid First Day of July in the Year One thoufand eight hundred and ten would be properly levia ble by Prefentment, being duly vouched by the Oath of the Perfan or Perfons employed therein, fhall and may be levied and raised by fuch Prefentment, and paid over, under the Orders of the Lord Lieutenant of Ireland to replace the Money fo expended, any Law or Ufage to the contrary notwithstanding; and if by any means it fhall happen that any fuch · Sum Sum or Sums fhall not be fo levied, then, and in such case, and until the same shall be done, all and every fuch Sum and Sums fhall be paid and advanced out of the Confolidated Fund of Ireland. XCII. And be it further enacted, That if any Action fhall be Limitation of brought or Suit commenced against any Perfon or Perfons for any Actions. thing to be done in purfuance of this Act or in relation thereto, every fuch Action or Suit fhall be brought within Six Calendar Months after the Fact done, and the Venue thereof fhall be laid in the proper County and not elfewhere, and the Defendant or Defendants to fuch Action may plead the General Iffue and give this A&t and the Special General Iffue, Matter therein contained, in Evidence on any Trial to be had thereupon; and if a Verdict fhall be given for the Defendant in such Action, or if the Plaintiff or Plaintiffs thall become nonfuited or fuffer a Difcontinnance of his, her or their Action or A&tions, or if, upon Demurrer, Judgment fhall be given against the Plaintiff or Plaintiffs the Defendant or Defendants fhall have and recover Double Cofts, Double Cofts/ the Plaintiffs firft fuggefting on the Record, by Leave of the Court, that the Action was brought for an Act done in pursuance of this Act or in relation thereto, if the fame fhall not fufficiently appear by the Pleadings. XCIII. And be it enacted, That this A&t, and all and every Commencement Claufe, Matter and Thing therein contained, fhall commence on the of Act. First Day of July in this prefent Year One thoufand eight hundred and ten, and fhall take Effect from thenceforth and not fooner. XCIV. And be it enacted, That this Act may be amended, A&t may be al altered or repealed by any Act or Acts to be paffed during the tered, &c. prefent Seffion of Parliament. CA P. CIV. An Act for altering the Amount of certain Duties of Affeffed Molt Gracious Sovereign, WE Your Majefty's moft dutiful and loyal Subjects, the Com mons of the United Kingdom of Great Britain and Ireland in Parliament affembled, thinking it expedient that certain of the Duties, granted by an Act passed in the Forty eighth Year of His 48 G. 3. c. 55. Majelty's Reign, on Servants and Carriages, herein defcribed, and on the Makers of fuch Carriages, fhould be altered, and new Duties granted in manner hereinafter mentioned; do moft humbly befeech Your Majesty that it may be enacted; and be it enacted by the King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That from Duties granted and after the Fifth Day of April One thoufand eight hundred and ten, in that Part of Great Britain called England, the Dominion of Wales and the Town of Berwick upon Tweed, and from and after the Term of Whitfunday One thousand eight hundred and ten, in that Part of Great Britain called Scotland, there fhall be affeffed, raised, levied and paid unto and for the Ufe of His Majefty, his Heirs and 50 Geo. III. Succeffors, Y Duties to be affelfed under Regulations of former Acts. Same Commif cers to execute this Act as are appointed under former Acts. Succeffors, the feveral Duties mentioned in the feveral Schedules to this Act annexed, as the fame are therein respectively fet forth and defcribed; which several Schedules, and the Duties therein contained, and the Rules fubjoined, fhall be deemed and conftrued a Part of this Act, as if the fame were inferted herein under a special Enactment. II. And be it further enacted, That the Duties granted by this Act fhall be affeffed, raised, levied, paid and accounted for, under the fame Provifions and Regulations as the Duties granted by the faid Act of the Forty eighth Year aforefaid are directed to be affeffed, raifed, levied, paid and accounted for; and the feveral Schedules hereunto annexed fhall be refpectively added to the correfponding Schedules annexed to the faid Act, and fhall be conftrued as and deemed Part thereof refpectively; and this Act fhall be conftrued in fuch manner and to the like Effect in all refpects, as if the Duties hereby granted were exprefsly granted under and fubject to the feveral Provifions, Allowances and Penalties to which the Duties granted by the faid Act are fubject, and as if the faid feveral Provilions, Allowances and Penalties were exprefsly enacted in this Act; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters and Things contained in the faid Act, or in any A&t or Acts therein recited, mentioned or referred to, fo far as the fame are refpectively applicable to the Duties granted by this Act, fhall feverally and refpectively, in the Execution of this Act, be duly obferved, practifed and put in Execution throughout the refpective Parts of Great Britain aforefaid, as fully and effectually to all Intents and Purposes as if the fame Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters and Things (except as aforefaid) were particularly and refpectively repeated and re-enacted in the Body of this Act, and fhall feverally be applied, conftrued, deemed and taken to belong to this Act, in like manner as if the fame had been enacted therein, and exprefsly applied to the Duties hereby granted. III. And be it further enacted, That all and every the Perfons fioners and Off who now are or for the time being fhall be Commiffioners for putting in Execution the faid Act or the Acts therein recited, mentioned or referred to, who fhall be refpectively qualified and authorized to act in the Execution of the faid Acts, fhall be Commiffioners for putting in Execution this Act, and the Powers herein referred to or contained, in all and every the refpective Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns and Places, privileged or not privileged, within England, Wales and Berwick upon Tweed, and in all and every the Shires, Stewartries, Cities and Boroughs in Scotland; and the feveral Affeffors, Collectors, Surveyors, Infpectors and Infpectors General refpectively appointed or to be appointed to put in Execution the faid feveral Acts, fhall refpectively be Affeffors, Collectors, Surveyors, Infpectors and Infpectors General to put in Execution this Act, within the Limits of their refpective Diftricts or Divifions to which they are or refpectively fhall be appointed; and they refpectively are hereby empowered and required to do all things neceffary for putting this Act in Execution, with relation to the Duties hereby impofed, in the like and in as full and ample a manner as they or any of them are or is or fhall be authorized to put in Execution the faid feveral Acts; and the Duties hereby granted, when paid, fhall be under the Care and Management of the Commiffioners for the Affairs Affairs of Taxes for the time being, appointed or to be appointed by their Names and keep Accounts of Carts fold. IV. And be it further enacted, That every Maker of any Carriage Makers of Tax called a Taxed Cart, built and conftructed according to the Regula- Carts to return tions of the faid Act of the Forty eighth Year aforefaid, or of this A&t, for Sale, fhall caufe his Name and Place of Abode, and the Place or Places where fuch Trade or Bufinefs fhall be carried on, to be returned to the Commiffioners for executing this Act, in like manner as is required by any Law now in force to be done by Makers for Sale of other Carriages chargeable with Duty, and under the like Penalty; and every fuch Maker fhall alfo, from time to time, enter in a Book the Number of fuch Carriages by him or her built and conftructed for Sale as Taxed Carts, and the Names and Places of Abode of the respective Perfons to whom fold, and the full Value of the fame, together with the full and juft Price or other Confideration paid or given or to be paid or given for the fame, and the Day on which each fuch Carriage was delivered or fent out of his or her Shop or Warehouse; all which Books fhall, at all reasonable times in the Day-time, be open to the Infpection of the Affeffor or Collector, Surveyor or Infpector of or for the Place where fuch Maker of Carriages fhall refide; and every Perfon hereby required to enter and keep fuch Account, fhall, within Twenty one Days after the Tenth Day of October and Fifth Day of April in every Year after the Fifth Day of April One thoufand eight hundred and ten, deliver a true Copy in Writing of all and every Entry made in fuch Book within the preceding Half Year, to the Affeffors or Collectors of the Ward, Parish or Place, or one of them, where fuch Maker of Carriages fhall refide; and when required fo to do by fuch Surveyor or Infpector, every fuch Maker of Carriages, his or her Chief Servant, Workman or Manager, fhail make Oath, or, being one of the Perfons called Quakers, an Affirmation, of the Truth of fuch Account according to the best of his Knowledge and Belief; and if any Maker of fuch Carriages fhall neglect to keep fuch Account, or to deliver fuch Copy thereof, or fhall wilfully omit any Description, Matter or Thing which ought to be contained therein, or fhall make therein any falfe Entry of any Particular which ought to be contained therein, he, he or they fo offending fhall forfeit and pay any Sum Penalty. not exceeding Twenty Pounds, to be recovered or levied by any Act or Acts in relation to the Duties of Affeffed Taxes. V. And be it further enacted, That every Maker of Carriages Makers of Taxed herein called Taxed Carts, for Sale, fhall, before the Delivery out Carts to paint of his or her Shop, Warehouse or Premises, to or for the Purchafer Price and thereof, cause the Name and Place of Abode of the Purchafer Owner's Name before Delivery. thereof, and the Words "A Taxed Cart," and alfo the Name and Place of Abode of the Maker thereof, and the full Value thereof, or the actual Price or Confideration paid or given or to be paid or given for the fame, to be painted in a confpicuous Part of the Outfide of the back Part of the faid Carriage, in Words at Length, and -in Roman Characters in Black Letters on a White Ground, or in White Letters on a Black Ground, each of the faid Letters being at leaft One Inch in Length, and of a Breadth in Proportion; and if any Maker of any fuch Carriage shall deliver the fame, or permit or fuffer the fame to be delivered from or out of his or her Shop, Ware. house or Premises, to or for the Purchafer thereof, without having Y 2 first Ufing Carts without Particulars painted. Penalty. Common Stage Carts may be ufed in certain cuses. Provifo. In what cafes Commiffioners to give Notice to Proprietor to produce fame before them. Provifo. firft caufed the feveral Particulars before mentioned to be painted thereon in Form and Manner aforefaid; or if any Perfon fhall ufe any fuch Carriage built or conftructed or purchafed after the paffing of this Act without the Particulars aforefaid, and each and every of them, being painted thereon in Form and Manner aforefaid, every fuch Perfon fhall forfeit and pay any Sum not exceeding Twenty Pounds, to be recovered or levied as aforefaid. VI. And be it further enacted, That every Cart having the Name and Place of Refidence of the Owner, and the Words "Common Stage Cart" legibly painted thereon, which fhall be kept truly and without Fraud to be ufed wholly in the Affairs of Hufbandry, or in the Carriage of Goods in the Courfe of Trade, although the Owner or his or her Servant or Servants fhall or may occafionally ride therein when laden, or when returning from any Place to which or when going to any Place from which any Load fhall have been or shall be to be carried in fuch Cart in the Courfe of Hufbandry or Trade, and although fuch Cart fhall be used for the Purpose of riding therein or thereon, on the Occafions and in the manner herein mentioned; that is to fay, for the Purpose of procuring Medical Affiftance for the Owner or any of his or her Family, or for the Purpose of carrying Goods to or bringing back Goods from Market, or carrying the Owner or any of his or her Family to or from any Place of publick Worship, or to or from any Election of Members to ferve in Parliament, or to or from any Courts of Juftice, or to or from any Meeting of Commiffioners of Taxes, fhall be exempted from the Duties granted by the faid Act or this Act on Carriages; Provided fuch Cart fhall not have been let to Hire for any of the faid Purpofes. VII. And be it further enacted, That whenever any Question fhall arife, whether from the manner in which any Carriage with lefs than Four Wheels fhall have been built or conftructed, or fhail be used, or from the Omiffion of painting thereon any of the Particulars required by the faid Act or this Act, or from painting the faine contrary to the Regulations of the faid Act or this Act, it fhall be lawful for the faid Commiffioners to give Notice to the Proprietor of the faid Carriage, or the Perfon having the Poffeffion thereof, to produce the fame before the faid Commiffioners on a Day and at a Place to be named in fuch Notice, and upon the Production thereof it shall be lawful for the faid Commiffioners, after due Infpećtion thereof, to adjudge the Rate of Duty at which the faid Carriage fhall be charged according to the best of their Judgment and Belief, fubject to a Cafe to be stated pursuant to the Directions of the Acts relating to the Duties of Affeffed Taxes, if such Cafe fhall be lawfully demanded; and if, after such Inspection, any Doubt hall remain with the said Commiffioners as to which of one or other of the faid Rates of Duty the faid Carriage ought to be charged, it fhall be lawful for them to charge fuch Carriage to the lower of the faid Rates of Duty, if they fhall be of Opinion that the Particulars on which they entertained the Doubt were not wilfully or fraudulently contrived for the Purpofe of evading the higher of the faid Rates of Duty, fubject to fuch Cafe aforefaid; Provided, that in every Cafe where any reafonable Doubt as aforefaid shall have arifen, and the Commiffioners fhall be of Opinion that the fame hath been occafioned without any fraudulent Contrivance or Intention to defraud the Revenue, it fhall be lawful for |