chaife with four wheels, not certified as aforefaid, fhall for fuch A. D. neglect forfeit the fum of twenty pounds, to be fued for, reco- 1777-8. vered, levied, and applied in fuch manner and form, and by Chap. 2. fuch ways and methods as are prescribed and appointed for the recovery of penalties in and by an act of parliament made and passed in the said fourteenth and fifteenth years of the reign of the faid King Charles the fecond, intitled, An act for the fettling of the excife or new impoft upon his Majefty, his heirs and fucceffors, according to the book of rates therein inferted. Poffeffor owner. XV. Provided nevertheless, that every person (except as before excepted) having in his or her keeping or poffeffion any charged as coach, chariot, berlin, calafh, or chaife with four wheels, belonging to another, fhall be charged for every such coach, chariot, berlin, calash, or chaife with four wheels with the faid duty impofed by this act, in the fame manner as the owner or proprietor thereof is or ought to be charged or chargeable for the same by this act. Paid to collector, XVI. And be it further enacted by the authority aforefaid, that the person or persons, who for the time being fhall be autho- the district rized and impowered to collect and levy the said duty on coaches, chariots, berlins, calashes, and chaifes with four wheels, fhall pay the fame to the faid collectors of the feveral districts, where the faid duties fhall be collected and raised, and that the faid collectors fhall keep separate and diftinct accounts thereof, and account kept, the fame into his Majefty's treasury, as other money repay ceived by them for the use of his Majefty. separate paid to treasury. 100l. debentures may be exchanged XVII. And And be it further enacted by the authority aforesaid, that all and every perfon or perfons, to whom debentures or receipts of one hundred pounds each have been given for any for smaller, part of the said several principal fums formerly borrowed as aforefaid, which fhall remain unpaid on the faid twenty fifth day of December in this prefent year one thousand seven hundred and seventy seven, now carrying interest at the rate of four pounds per cent. per annum, as also such person or persons, to whom such debentures or receipts fhall be given for any fum or fums, which shall or may be borrowed in pursuance of this act, his, her, or their executors, administrators, or affigns, shall or may at his, her, or their election or choice receive in exchange for the fame from the vice treasurer or vice treasurers, or paymafter or receiver general, his or their deputy or deputies, either four debentures of twenty five pounds each, or two debentures of twenty five pounds each and four of twelve pounds ten fhillings each, as he, she, or they shall think proper; fuck debentures so given in exchang● to A. D. to be numbered in fuch manner as the vice treasurer or vice 1777-8. treasurers, paymaster, or receiver general, his or their deputy or Chap. 2. deputies, shall think fit, and to bear the fame rate of intereft payable transferable by indorsement. All faid du ties raised & paid as by 14 and 15 C. 1. c. 8. or other excife laws, with like appeal. at the fame time and times with the debenture or debentures fo exchanged as aforefaid, which are hereby required to be cancelled; and that all and every perfon or perfons intitled, or who fhall be intitled, to any debenture of one hundred pounds each, or to any debenture of any leffer fum taken in exchange for fuch debenture of one hundred pounds each, may by indorsement on fuch debentures or receipts transfer the right and benefit of the fums due on the faid debentures or receipts, which indorsement upon notice to the vice treasurer or vice treasurers, his or their deputy or deputies, and an entry or memorial thereof made in the faid vice treasurer's office, which the faid vice treafurer or vice treasurers, his or their deputy or deputies, fhall upon request without charge, fee, or reward, make accordingly and fhall on request permit the fame to be viewed at the ufual office hours without fee or reward, fhall intitle the indorfee or affignee, his or her executors, adminiftrators, or affigns, to the fole benefit of the fum fo transferred or affigned; and that the faid debentures or receipts may in like manner be affigned or transferred by such indorfee or affignee, his or her executors, administrators, or affigns, and fo toties quoties; and that after fuch affignment it fhall not be in the power of the perfon or perfons, who made fuch affignment, to make void, releafe, or discharge the faid affignment, or to discharge or receive the fum thereby transferred or affigned, or any part thereof. XVIII. And be it further enacted by the authority aforefaid, that all and every the feveral and refpective additional and other duties and rates hereby granted, other than fuch as are otherwife by this prefent act appointed, fhall be raised, answered, collected, and paid unto his Majesty, his heirs and fucceffors, during the term aforefaid, at the fame time, and in like manner, and by fuch ways, means, and methods, and by fuch rules and directions, and under fuch penalties and forfeitures, and with fuch powers, as are appointed, directed, and expreffed in and by the said act made in this kingdom in the fourteenth and fifteenth years of the reign of King Charles the fecond, intituled, An act for the settling of the excife or new impoft upon his Majefty, his heirs and fucceffors, according to the book of rates therein inferted, or by any other law now in force relative to the revenue of excise in this kingdom, as fully and effectually to all intents and purpofes as if the fame were particularly mentioned, specified, and enacted enacted again in the body of this present act, with like remedy A. D. of appeal to and for the party grieved, as in and by the faid act 1777-8. of excise, or any other law or laws now in being relating to the Chap. 2. duty of excife, is provided. abfentees 6 fions, XIX. And be it further enacted by the authority aforefaid,4s. per l. on that all and every person and perfons, who shall have upon the months, for faid twenty fifth day of December one thoufand feven hundred falaries, employments, and seventy seven, or who fhall have at any time between the fees, or penfaid twenty fifth day of December one thousand feven hundred and seventy seven and the twenty fifth day of December one thousand seven hundred and feventy nine inclufive, any falary, profits of employment, fees, or pensions, in this kingdom, shall during the time aforefaid pay unto his Majefty the full fum of four fhillings fterling out of every twenty fhillings a year, which he, fhe, or they do, or shall receive, or be intitled unto, by reafon of fuch falaries, profits of employments, fees and penfions, over and above the charges and expences of executing the said employments; unless such person or persons do or shall live and actually refide within this kingdom for and during the space of fix calendar months at least in every fuch year; which faid tax or duty of four fhillings fterling, payable on every twenty fhillings a year as aforefaid, fhall be ftopped and deducted yearly ftopped, out of fuch respective salaries, fees, and penfions, during the time and term aforefaid by the vice treasurer or vice treasurers, paymaster or paymasters, and receiver general of his Majesty's revenue, or by such person or perfons who is or are to pay the fame; and which faid tax of four fhillings in the pound, to be stopped and deducted as aforefaid by the person or perfons, who is or are to pay the faid falaries, shall be by him or them paid to the vice treasurer or vice treasurers, his or their deputy or deputies, to be accounted for to his Majefty; and alfo that the accounted faid tax of four fhillings in the pound, to be stopped and de- for, ducted out of the faid falaries, profits of employments, fees, and penfions, of any perfon or persons so abfent as aforefaid, shall be stopped by the respective deputy or deputies of such person and persons so abfent as aforesaid, and paid by them to the said vice treasurer or vice treasurers, his or their deputy or deputies, to be accounted for to his Majefty; and that fuch deputy or deputies fhall, within one calendar month after fuch tax fhall become due, give in upon oath an account before the lord chief oath for net baron or any of the barons of the exchequer, or any two juf- a baron or 2 justices, tices of the peace, of the net profits of fuch employment or employments, for which fuch deputy or deputies is, are, or shall be VOL. XI. G accountable paid to vice treasurers and deputies in I month to account on profits before account, A. D. accountable to their principals, which accounts fuch perfon or per 1777-8. fons, to whom the fame fhall be given upon oath as aforefaid, shall Chap. 2. forthwith fend to the faid vice treasurer or vice treasurers, his or fent to vice their deputy or deputies; and fuch deputy or deputies of fuch pertreasurers, fon or perfons fo abfent as aforefaid fhall within one calendar payment in month, after fuch account given in before the chief baron or any i month after of the barons of the exchequer, or any two juftices of the peace as aforefaid, pay to the vice treasurer or vice treasurers, his or their deputy or deputies, the fum due and payable to his Majefty for and on account of the faid tax of four fhillings in the pound, chargeable upon the net profits of fuch employment or employments, office or offices; and in cafe fuch deputy or deputies of the perfon or persons fo absent as aforefaid thall omit or neglect to give in upon oath fuch account, or to pay the faid tax, within the respective times herein before for that purpofe appointed, fuch deputy or deputies neglecting or omitting the fame from the time of fuch omiffion or neglect fhall be incapable of exer& profecutor. cifing or holding fuch deputation, and shall alfo forfeit the fum of one hundred pounds fterling, to be recovered by bill, plaint, or information, in any of his Majesty's courts of record at Dublin; one moiety thereof to the use of his Majesty, and the other moiety to fuch perfon or perfons who shall fue for the fame, in which fuit no effoign, protection, wager of law, or more than one imparlance fhall be allowed, difabled and 100l. to K. Lifts of fuch abfen XX. And be it further enacted by the authority aforefaid, that tees delivered the fecretary or fecretaries of the commiffioners of his Majefty's on oath the revenue, and the agent and agents of the feveral perfons who are ary yearly by intitled to receive any salaries, fees, or penfions, upon his Mafecretaries & jesty's establishment, shall respectively on or about the last day laft of Febru agents, or difabled. of February yearly deliver in upon oath, (which oath the faid lord chief baron or any of the barons of his Majesty's court of exchequer, or any two justices of the peace, are hereby required and impowered to administer) to the best of their knowledge a lift or account of fuch of the officers of the revenue, and of the perfon or persons who are intitled to receive any such salaries, fees, or penfions, who fhall have been abfent and out of this kingdom for fix calendar months in the year ending the twenty fifth day of December next preceding and in case such secretary or fecretaries, agent or agents, fhall refufe or neglect to deliver in such lists respectively, he or they shall be difabled from holding and and enjoying the faid office of fecretary or secretaries, or from being agent or agents. I : XXI. Provided of King's chief gover tary, XXI. Provided always, and be it further enacted by the autho- A. D. rity aforefaid, that this act shall not extend to charge the tax of 1777-8. duty of four fillings fterling a year on every twenty fhillings Chap. 2. as aforefaid upon the falary, penfion, fees, or profits of employ- Exempted, ments, payable to any of the defcendants of his Majefty's royal defcendants grandfather, or to the lord lieutenant, or other chief governor grandfather, or governors of this kingdom for the time being, or to his or their principal fecretary, or to prince Ferdinand duke of Brun- nor, or fecrefwick, the duke and dutchess of Athol, the right honourable Edward lord baron Hawke of the kingdom of Great Britain, or George Charles efquire, if his Majesty shall think fit by his fign manual to exempt the faid prince Ferdinand duke of exempted Brunswick, the duke and dutchefs of Athol, the faid lord baron by fign maHawke, and George Charles, or any of them, from the payment of the fame; nor fhall the fame extend to the officers of the army, fo far as refpects the pay arifing from their regimental regimental commiffions, nor fhall the fame extend to the half pay officers on the establishment of this kingdom, or the widows of offi cers. nual, officers as to pay from pay, commiffions, half widows. No fee on der this act. XXII. And be it further enacted by the authority aforesaid, that neither the fix pence per pound nor any other fee fhall be payments, un payable to, nor be deducted or received by, the vice treasurer or vice treasurers, receiver or paymafter general, clerk of the pells, or any other officer or officers of this kingdom, for or on account of the iffuing or payment of any fum or fums of money arifing by, or which fhall be received for, or on account of the aids hereby granted to his Majefty, or of the faid fum of one hundred and fixty fix thousand pounds, or any part thereof, which thall or may be borrowed, or of any payment to be made in pursuance hereof. 10000l. of to XXIII. And be it further enacted by the authority aforesaid, that so much of the yearly produce of the said duties arifing up- tea duty to on teas, as shall amount to the fum of ten thousand pounds facture, yearly, fhall in the first place be paid to the said trustees of the hempen and linen manufactures in this kingdom; and that fo much of the refidue of the said duties upon teas, as shall amount to the fum of seven thoufand three hundred pounds yearly, fhall be placed to the account of his Majesty's hereditary revenue; and that the surplus of the produce of such duties, together with the several other duties and aids hereby granted unto his Ma- ties to intereft jesty shall in the first place be applied and paid by the vice of loan due 25 December treasurer or vice treasurers, his or their deputy or deputies, to 1777, to the the discharge of the interest of so much of the said several prin- loan intereft 7300 to hereditary reve nue, furplus with the other du annuities, & cipal of faid 166000L |