be tried whereever apprehend V. And be it further enacted, That all Non Commiffioned Offi- Deferters may cers, Drummers and Private Men of the Militia, who fhall at any time have deferted from the Militia, fhall be liable to be tried and punished for fuch Desertion at any time thereafter whenever they fhall be apprehended, although no Charges fhall have been made out or delivered according to the Provifions of the faid laft recited Act; any thing therein contained to the contrary notwithstanding. CAP. LXV. An Act to explain and amend the Acts for granting Duties on the Profits arifing from Property, Profeffions, Trades and Offices, fo far as extend to the due Affeffment and Collection of the Duties for paft Years; for confirming certain Abatements already made of the faid Duties, and exempting Collectors' Bonds from the Stamp Duties. [22d June 1816.] WHEREAS it is expedient that Provifion fhould be made in ed. refpect of the Duties and Arrears of the Duties charged or to be charged on the Profits arifing from Property, Profeffions, 'Trades and Offices, granted by certain Acts paffed in the Forty 43 G. 3. c. 122. third, Forty fifth, Forty fixth and Fifty fifth Years of His pre- 45 G. 3. c. 15. fent Majefty's Reign, and continued until and upon the Fifth 46 G. 3. c. 65. Day of April One thoufand eight hundred and fixteen, on which 55 G. 3. c. 53. . 'Day the fame expired:' May it therefore please Your Majesty that those who may have escaped Affeffment in former Years; 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 all and every to continue in the Provifions contained in the faid feveral Acts hereinbefore men force to charge tioned, or any of them, or in any other Act or Acts relating to the faid Duties, fhall continue in force for the Purpose of duly charging the faid Duties on all Perfons, Bodies Politic, Corporate or Collegiate, and on all Companies, Fraternities or Societies of Perfons which fhall not have been refpectively charged to the faid Duties before the paffing of this Act; and which ought to have been charged to the faid Duties for the Year ending on the Fifth Day of April One thoufand eight hundred and fixteen, or for any prior Year fince the paffing of the faid Acts, and until fuch Affeffments fhall be duly made for fuch Year or Years, and fhall be raised and levied as if the faid Duties had not expired; and all and every the Claufes, Rules, matters and things, which are contained in any of the faid Acts, fhall continue to be in full force, and fhall be feverally applied, practifed and put in Execution for the affeffing, raifing, levying, collecting and paying the faid Duties which shall be charged after the paffing of this Act for any Year or Years before mentioned; and alfo for the levying, collecting and paying all and and for collecting every the Arrears of the faid Duties which fhall have been charged Arrears, before the paffing of this Act, and which fhall be in Arrear and unpaid at the time of paffing this Act; and for the fuing for, ad- and recovering judging and recovering any Penalty or Forfeiture which fhall have Penalties. been or may be incurred in refpect of any Affeffment made or to be made for the Year ending on the Fifth Day of April One thou fand eight hundred and fixteen; or in refpect of any Affeffment for any prior Year as aforefaid; and alfo for applying the Monies arif Bb 3 ing Provifions for tinue in force. ing from the faid Duties, and which shall be paid into the Receipt of His Majefty's Exchequer after the paffing of this Act, in like manner as is directed by the faid A&ts. II. And be it further enacted, That the feveral Provifions con. appealing to contained in the faid feveral Acts relating to the faid Duties fhall continue in force for the Purpose of hearing all Appeals against Affeffments to be made after the paffing of this Act for any Year or Years as before mentioned; and alfo for the Purpose of granting Abatements on Account of any Diminution of Income in fuch Year, as directed by the said several Acts, or any of them. ers' Accounts, to continue in force. Provifions for III. And be it further enacted, That the feveral Provifions conmaking all Re- tained in the faid Acts fhall continue in force for the making all turns, &c. and for fuch Returns of Affeffments made under the faid Acts or in purauditing Receiv- fuance of this Act, and other matters touching the Execution of the faid Acts, or relating to the faid Duties, to the Commiffioners for the Affairs of Taxes, as are directed to be made by the faid Acts; and alfo for returning Duplicates to the Receivers General and the Officers of The King's Remembrancer; and alfo for the returning, auditing, examining, paffing and declaring the Accounts of any Receiver of the faid Duties, as if the said Duties had not expired. Receivers of Du- Reaffeffments to be made on Affeffments of 1816. Schedule of Defaulters to re IV. And be it further enacted, That no Receiver of the Duties on Property, Profeffions, Trades and Offices, his Heirs, Executors and Adminiftrators, fhall in his or their Account of the Monies raised or to be raised under the faid feveral Acts or any of them, relating to the faid Duties for the Year ending on the Fifth Day of April One thousand eight hundred and fixteen, be allowed or admitted to fet infuper or Charge any County, Divifion or Place in Great Britain, for any of the faid Duties which fhall be unpaid, unless fuch Accounts fhall be declared and paffed within Three Years at the furtheft after the Fifth Day of April One thoufand eight hundred and fixteen; but all Monies in Arrear in respect of the faid Duties fhall remain a Debt upon fuch Receiver, to be answered by him and his Securities, his and their Executors and Administrators, Lands, Tenements, Goods and Chattels refpectively. V. And be it further enacted, That any Arrears of the said Duties, arifing from any Default in the Collection thereof, or by the Failure of any Collector, for which any Parish or Place shall be anfwerable according to the Provifions of the faid Acts or any of them, fhall be reaffeffed within and upon fuch Parish or Place as foon after fuch Default fhall be difcovered as conveniently can be done, and fhall be charged on the Amount of the laft Affeffment made for the fame Duties under the faid laft mentioned Act, for the Year ending the Fifth Day of April One thoufand eight hundred and fixteen, by duly apportioning the Amount of fuch Arrear amongst the feveral Perfons affeffed in that Year, according to the Amount of each Perfon's Affeffment therein, as nearly as the cafe will admit, and by the like Rules, Methods and Directions, by which the original Affeffment was made; to be raised and levied in fuch manner as any Affeffment may by virtue of this Act be raised and levied, under the Regulations of the faid feveral Acts relating to the faid Duties. VI. And be it further enacted, That any Schedule of Defaulters relating to the Second Moiety and Remainder of the faid Duties, main with Com- affeffed or to be affeffed for the Year ending on the Fifth Day of April One thousand eight hundred and fixteen, which shall be deli miffioners Three Calendar Months. vered vered by any Collector of the faid Duties to the Receiver General, where fuch Arrears fhall have accrued, fhall, after Delivery thereof by the faid Receiver General to the Commiffioners of the Divifion, remain with them until the End of Three Calendar months, to be computed from the Day on which fuch Schedule fhall or ought to have been delivered to the faid Receiver General, before the Certificate thereof shall be tranfmitted to the Court of Exchequer at Wellminfler for Process to levy fuch Arrears, as by any of the faid Acts is directed; during which Period of Three Calendar months all and every the Powers and Authorities, Rules, Regulations, Provifions and Directions heretofore exercifed, followed and obferved, during the Period appointed for any Schedule of Defaulters remaining before fuch Commiffioners, under and in pursuance of the Provifions of the faid several Acts, or any of them, shall be in like manner exercifed, followed, obferved and fulfilled in pursuance of this A&. Moiety. VII. Provided always, and be it further enacted, That in every Extenfion of cafe where any Perfon or Perfons shall have paid and fatisfied One time for PayHalf Part of the faid Second Moiety and Remainder of the faidment of Second Duties, charged on him or them for the faid Year ending the Fifth Day of April One thousand eight hundred and fixteen, on or before the Fifth Day of July in the fame Year, and shall be defirous of extending the time for Payment of the other Half Part of the faid Moiety and Remainder of the said Duties, and shall make Application to the Commiffioners of the fame Divifion, acting in the Execution of the faid Acts and this Act for that Purpofe, it shall be lawful for the faid Commiffioners, or any Two or more of them, on Proof to their Satisfaction of any reafonable Caufe for an Extenfion of Payment beyond the faid Period of Three Calendar months before allowed, to grant time for fuch Payments until and upon the Fifth Day of January One thoufand eight hundred and feventeen, by any Order in Writing, figned by Two or more of the faid Commiffioners, directed to the Collector or Collectors of the Parish or Place in which the faid Duties fhall have been affeffed for the faid Year. VIII. And be it further enacted, That every Collector of the, faid Duties fhall deliver a full and complete Schedule of fuch Defaulters as aforefaid, to the Receiver General for the County or Divifion where fuch Arrears fhall have accrued, on the First Day appointed for the Receipt by him of the faid laft Moiety or Remainder of the faid Duties, after the Fifth Day of July One thousand eight hundred and fixteen, as directed by the faid Acts, on Pain that every Collector, neglecting or refufing fo to do, fhall forfeit the Penalty. like Penalty as is impofed on Collectors by the faid feveral Acts, or any of them, in other cafes of Neglect of Duty. IX. And in order to make fuitable Provifion for fufpending the Payment of the Half Year's Duty, which became payable after the Fifth Day of April One thousand eight hundred and fixteen on Affeffments under the faid Acts in that Part of Great Britain called Scotland; Be it further enacted, That in every cafe where any Perfon or Perfons fhall have fully paid and fatisfied, on or before the Fifth Day of July One thoufand eight hundred and fixteen, all the Duties affeffed on him, her or them, under the faid Acts, as well for the Year ending on the Fifth Day of April One thoufand eight hun. dred and fifteen, and all prior Years, as for the Half Year com Bb 4 mencing Collector not delivering full Schedule to Reand complete ceiver General. Time of Payment in Scotland maining Half Year till Jan. 5, 1817, extended. of Duty for re Abatements confirmed. mencing after the faid Fifth Day of April One thoufand eight hundred and fifteen, and fhall be defirous of extending the time for Payment of the Remainder of the faid Duties, and fhall make Application to the Commiffioners of the fame County, Shire or Borough acting in the Execution of the faid Acts and this Act for that Purpofe, it fhall be lawful for the faid Commiffioners, or any Two or more of them, on Proof to their Satisfaction of any reasonable Caufe for the Extenfion of Payment, to grant time therefore until and upon the Fifth Day of January One thousand eight hundred and feventeen, by any Order in Writing, figned by Two or more of the faid Commiffioners, directed to the Collector of the County, Shire or Borough, or his Deputy, in which the faid Duties fhall have been affeffed for the faid Year ending on the said Fifth Day of April One thousand eight hundred and fixteen. X. And Whereas by the faid A&t paffed in the Fifty fifth Year of His prefent Majefty's Reign, certain Provisions were made for the Continuance of the Affeffments made under the faid Act, paffed in the Forty fixth Year of His Majefty's Reign, for the Year ending the Fifth Day of April One thoufand eight hundred and fifteen, during the Term therein limited; and by reafon of the 'great Depreciation in the Price of Grain and other Agricultural Produce, the Rents and annual Value of Lands have been in many cafes reduced, and it hath been found expedient in certain Districts to abate from the Affeffments in Proportion to fuch Reduction • without Authority of Parliament;' Be it therefore further enacted, That all Abatements from Affeffments made by Commiffioners acting for the general Purposes of the faid Acts, on due Proof to their Satisfaction that any Lands, duly affeffed at the Rent payable in the Year ending on the Fifth Day of April One thoufand eight hundred and fifteen, had been bona fide let by a fresh Leafe or Agreement at a Rent lefs than the Amount charged in the Affeffment for the faid Year, to continue at fuch reduced Rent, during the Year commencing from the Fifth Day of April One thoufand eight hundred and fifteen, or that any Lands in the Occupation of the Owner thereof were afleffed for the Year ending on the Fifth Day of April One thoufand eight hundred and fifteen, at the full Rack Rent at which they were then worth to be let to a Tenant, have been fince reduced in the annual Value thereof, fhall be and the fame are hereby declared to be confirmed and valid, and of the like Force as if the fame had been made in pursuance and under the Provifions of any Commiffioners, A&t or Acts of Parliament; and all and every Perfon or Persons, &c. indemnified. Commiffioners and others, who shall or may have been in any manner concerned in advifing, recommending or granting fuch Abatements, in fuch cafes and in fuch manner and under the like Circumftances as hereinbefore mentioned, fhall be and they and every of them are and is hereby fully and effectually indemnified for fo doing Farms falling into the Hands of Owners affeffed. XI. Provided always, and be it further enacted, That in every cafe where any Lands which were in the Occupation of any Tenant or Tenants at the time of making the Estimates of the Annual Value thereof, for the Purpose of affeffing the Duties thereon, for the Year ending the Fifth Day of April One thousand eight hundred and fifteen, fhall have fallen into and be in the Hands of the Owner or Owners, on the Failure or Quitting of fuch Tenant or Tenants, it fhall be lawful for the Commiffioners, on Proof to their Satisfaction that that the Estimate for the faid Year was made on the full Rent referved, and they are hereby required to affefs the faid Lands for the fubfequent Year ending on the Fifth Day of April One thousand eight hundred and fixteen, or for Part of the faid Year, as the case may require, on the actual Rent at which the fame were worth to be let to a Tenant at Rack Rent for the Year laft mentioned, any thing in any former Act to the contrary notwithstanding; and in cafe any fuch Farm fhall have been let to the fame or to another Tenant or other Tenants at a reduced Rent, either for the whole or Part of the Year ending on the faid Fifth Day of April One thoufand eight hundred and fixteen, it fhall be lawful for the faid Com- Affeffment miffioners, on like Proof to their Satisfaction of the actual Rent at abated. which the same shall be fo let, to abate the Affeffment for that. Year to the faid reduced Rent from the time of fo letting the fame, whether for the whole or Part of the faid Year laft mentioned. XII. And be it further enacted, That all and every the Perfons Commiffioners who on or before the Fifth Day of April One thoufand eight under recited hundred and fixteen, were Commiffioners for putting in Execution Acts continued. the faid A&t paffed in the Forty fixth Year of the Reign of His prefent Majesty, or were Commiffioners for particular or special Purposes in the faid Act, or in any other Act or Acts of Parlia ment mentioned, in relation to any Duties payable to His Majefty, his Heirs or Succeffors, fhall continue to be Commiffioners for putting in Execution all and every the Powers referred to or contained in the said several Acts, and the said Commiffioners are hereby empowered and required to do all things neceffary for putting the faid feveral Acts in Execution, with relation to the Rates and Duties therein mentioned refpectively, in the like and in as full and ample a manner as they or any of them are or is or shall be authorized to put in Execution the said several Acts. XIII. And be it further enacted, That all Bonds which have Bonds entered been entered into before the paffing of this Act, by any Collectors into by Collecof the faid Duties, or their respective Sureties, for the due Payment tors exempted of the Monies collected by the faid Collectors, or otherwife relating from Stamp to their Officers, on unftamped Paper, fhall nevertheless be deemed Duty. good and valid, and that all Perfons concerned therein or Parties thereto, fhall be indemnified from all Pains, Penalties and Forfeitures on account thereof; and that all Bonds which shall or may be Indemnity from entered into by any Collector or Collectors of the faid Duties after Penalties. the paffing of this Act, fhall be and the fame are hereby wholly exempted and made free from all Stamp Duties whatsoever, imposed by any A&t or Acts of Parliament now in force with respect to the faid laft mentioned Duties, any thing therein contained to the contrary notwithstanding. CAP. LXVI. An Act for reducing the Duties payable on Horfes, used for |