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and also upon

half year

give and grant unto your Majesty the several rates and duties herein-after mentioned; and do most humbly beseech your Ma. jesty 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 parFrom April 5, liament assembled, and by the authority of the fame, That, from 1791, an ad, and after the fifth day of April one thousand seven hundred and of 10 per cent. ninety-one, there shall be raised, levied, collected, and paid, unto upon the gross and for the use of his Majesty, throughout the kingdom of Great amount, to

Britain, upon every affefliment to be made after the fifth day of raised on ali afferiments April one thousand seven hundred and ninety-one, under or by made after

virtue of any act or acts of parliament now in force, for or in rethat day un spect of the several rates and duties under the management of the der any act

commissioners for the affairs of taxes, an additional rate or duty now in force, after the rate of ten pounds per centum upon the gross amount of miffioners for all the said former rates and duties charged by such assessment, extaxes; cept as herein-after is excepted.

II. And be it further enacted, That there shall be raised, levied, the said afteff- collected, and paid, unto and for the use of his Majesty, upon ments for the

every assessment made or to be made for the year ending the fifth ending April day of April one thousand seven hundred and ninety-one, under or 5, 1791. by virtue of any act or acts of parliament now in force, for or in

respect of the rates and duties before mentioned, an additional rate or duty after the rate of ten pounds per centum upon the gross amount of all the said former rates and duties charged by such assessment, except as herein-after is excepted, to be computed for the half year ending the said fifth day of April one thousand seven hundred and ninety-one.

III. Provided always, and be it further enacted by the authoNot to extend rity aforesaid, That nothing in this act contained shall extend, or to the land

be construed to extend, to charge with the said additional rate or tax;

duty of ten pounds per centum, the amount of the duty commonly called The Land Tax, granted to his Majesty in and by an act of the last session of parliament, (intituled, An act 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,) or granted, or to be granted, by any act of the present session of parliament, for the service of the year one thousand seven hundred and ninety

one, or that shall or may be granted by any act or acts of parlianor to the du- ment during the continuance of this act; nor the amount of the ties on inha- rates and duties on all inhabited houses, granted by an act of the bited houses, granted by

twenty-fourth year of the reign of his present Majesty, (intituled, Geo.3.C.38. An act for repealing the several duties on tea, and for granting to his

Majesty other duties in lieu thereof; and also several duties on inhabited houses; and upon the importation of cocoa nuts and coffee; and for repealing the inland duties of excise thereon), any thing herein-before

contained to the contrary thereof in any wise notwithstanding. New duties

IV. And be it further enacted by the authority aforesaid, That to be paid in the faid additional rates and duties hereby imposed as aforesaid, addition to the duties on

shall be paid over and above, and in addition to, the respective houses, &c. by rates and duties on houses, windows, and lights, granted by an

act

act of the sixth year of the reign of his present Majesty; upon in- 6 Geo. 3.C.38. habited houses, granted by an act of the nineteenth year of the on inhabited reign of his Majesty; upon waggons, wains, carts, and other car. Geo. 3. c. 59. riages, granted by an act of the twenty-third year of the reign of on waggons, his laid Majesty; upon horses, granted by two several acts of the &c. by 23 twenty-fourth and twenty-ninth years of the reign of his faid Ma- Geo. 3. C. 66. jesty; upon male and female servants, granted by an act of the on horses, by iwenty-fifth year of the reign of his faid Majesty; and upon and 29 Geo. 3. coaches and other carriages, granted by two several acts of the c. 49. on fertwenty-fifth and twenty-ninth ycars of the reign of his said Majesty. Ket..... Az.

and on coaches, &c. by 25 Geo. 3 c. 47. and 29 Geo. 3.c. 49. V. And be it further enacted by the authority aforesaid, That Commiflionthe commisioners authorised or appointed, or who thall be autho-ers, &c. under rised or appointed, to put in execution the said several acts before the before mentioned, relative to the said former rates or duties, or any of mentioned them, on the amount of which the said additional rates or duties this act in are hereby imposed, shall be commillioners for executing this prea execution. feat act; and that the several receivers general appointed, or who shall be appointed, to receive the said former rates and duties, to be affeiled and collected under or by virtue of the said former ačts, shall, without any new commission or commiffions, or any further security to be had, obtained, or given, be receivers general of the said additional rates or duties hereby imposed within their respective districts or collections; and that the several surveyors, inspectors, affefTors, and collectors respectively appointed, or to be appointed, to put in execution the said several acts before inentioned, or any of them, Mall be surveyors, inspectors, assessors, and collectors, to put in execution this present act, according to the respective powers and authorities given to them by the said former acts, or any of them; and the said commissioners, receivers general, and other the persons aforesaid, being duly qualified to act in the exrcution of the said several acts before mentioned, relative to the said former rates or duties, or any of them, shall, and they are hereby respectively impowered and required to do all things neceffary for putting this act in execution with relation to the faid additional rates or duties hereby impoled, in the like, and in as full and ample a manner as they, or any of them, are or is authorised to put in execution the said former acts relative to the said rates and duties, or any matters or things therein respectively contained.

VI. And be it further enacted by the authority aforesaid, That Additionat the said additional rate or duty hereby imposed for the said half duty for the year ending on the fifth day of April one thoufand feven hundred half year

ending April , and ninety-one, shall be paid at the times and in the manner following; (that is to say), on the fifth day of fanuary, and the fifth paid by equal day of April, one thousand seven hundred and ninety-one, by even portions on and equal portions; and fhail, from and after the pasiing of this

Jan.

and

April 5, 1793, ađ, be a charge upon the respective persons affefled to the pay- &c. ment of any of the said former rates and duties for the year ending the fifth day of April one thousand seven hundred and ninetyone, and shall be paid by such persons respectively at the times before mentioned; and the respective collectors, to whom any VOL. XXXVII.

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aficilments

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affefiments for the year ending the said fifth day of April one thoufand seven hundred and ninety-one, shall be delivered for the purpose of collecting the former rates or duties according to the directions of the several acts before mentioned, shall have full power and authority to demand, collect, and receive, the said additional rate or duty hereby imposed, for the said half year, of and from the persons respectively charged with the said former rates and duties, in aduition thereto, and at the times and in the manner hereinbefore mentioned, without any new afleilment to be made for the same, and to give acquittances for the said rate or duty received, in such manner as is directed by the said acts with relation to the

said former rates and duties. Collectors of VII. And be it further enacted by the authority aforesaid, That former duties the several and respective coliectors of the faid former rates and to estimate, by March 5,1791,

duties, to whom any allements thereof for the year ending the the amount faid fifth day of April one thousand feven hundred and ninety-one of the addi. shall be delivered, shall, on or before the fifth day of March one tional duty on thousand feven hundred and ninety-one, estimate and ascertain, ment, and cer- according to the best of their skill and judgement, the amount of tity the fame the rate or duty by this act imposed upon every such assessment,

and shall, by writing under their respective hands, certify the same millioners of

to one or more of the said commissioners, acting for the respective the division,

division or place in which such allefsments shall be made, together with the names of the several persons chargeable therewith, and the amount of the said former rates and duties whereon such additional rate or duty is by this act imposed; and shall also cause two duplicates thereof to be made out and delivered to the faid commillioner or commissioners in each division or place, all which certificates and duplicates thereof respectively shall be figned by such commissioner or commissioners; and the laid duplicates thall be forth with trantmitted to such persons, and in such and the like manner, as is directed by the faid acts relative to the faid former rates or duties, or any of them, with respect to the duplicates of alleflients therein inentioned.

VIII. Ard be it further enacted by the authority aforesaid, Infpectors to That the respective furveyors or intpcctors appointed, or to be apexamine the

pointed, under or by virtue of the faid leveral acts relative to the certificates of the additional faid former rates and duties, or any of them, shall be, and are duty for the hereby respectively impowered and required to inspect and exhali year end- amine the certificates to be made of the said additional rate or ing Aprils, duty for the said half year, ending the said fifth day of April one the commif- thousand feven hundred and ninety-one, before the commissioner fioners sign the or commiffioners shall have tigned the fame, and to alter and fame, ốc. amend any such certificate or certificates, if they, or any of them,

shall see just cause for io doing; and every person, in whose cultody such certificate shall be, is hereby required, upon the request of any such furveyor or inspector as aforesaid, to produce the

fame for inspection for the purpose aforesaid. From April 5, IX. And be it further enacted by the authority aforesaid, That 1791, the ad- from and after the said fifth day of April one thousand seven hunditional duty 1o be paid dred and ninety-one, the said additional rate or duty hereby im

posed

&c.

posed shall be paid quarterly in each year, on the four most usual quarterly; the days of payment in the year for the said duties: (that is to say), to be on July on the fifth day of January, the fifth day of April, the fifth day to be on July of July, and the tenth day of Oktober, in every year, by even and the aftesfors to equal portions, the first payment thereof to be made on the fifth ascertain the day of July one thousand seven hundred and ninety-one; and amount there upon every assessment to be made after the faid fifth day of April the fametothe one thousand seven hundred and ninety-one, under or by virtue commiflioners of the said acts, or either of them, the assessors appointed or to at their respecbe appointed to make such aflellments, and in their default the tive meetings, respełtive surveyors and inspectors appointed or to be appointed in pursuance of the said several acts before mentioned, or any of them, shall ascertain the amount of the said additional rate or duty hereby impofed, and shall certify and return the fame upon such affc:Tinents to the respective commiffioners authoriled to put the said acts in execution, at their respective meetings to be held for returning such afeflients in all and every the respective counties, fhires, stewartries, ridings, cities, boroughs, cinque ports, towns and places refpectively, which said additional rate or duty so certified, shall be added to the amount of the former aflefled rates and duties, and shall be collected, raised, levied, and received under the rulcs, regulations, and directions, prescribed by the faid former acts, subject nevertheless to such proportional increase or abatement in the amount thereof as shall be necessary in case the said former rates or duties so aslessed shall be increased or diminished by any surcharge thereupon, or appeal therefrom, in pursuance of the said former acts.

X. And be it further enacted by the authority aforefaid, That Additional the several additional rates or duties by this act imposed upon the duties to be amount of the feveral former rates and duties as aforesaid, shall ascertained, and may be respectively ascertained, managed, collected, paid, duties, unless recovered, paid over, and accounted for, under such penalties, where varied forfeitures, and disabilities, and according to such general rules, by this act, &c. methods, and directions, by which all the former rates and duties, on the amount of which the said additional rates or duties are by this act imposed, or according to such special rules, methods, and directions, by which such of the former rates and duties, upon the amount of which any of the said additional rates or duties may be chargeable by virtue of this act, were or might be ascertained, managed, collecied, paid, recovered, paid over, and accounted for, except as far as any of the said rules, methods, and directions are expressly varied by this act; and all and every the powers, authorities, rules, directions, penalties, forfeitures, clauses, matters, and things, contained in any act or acts of parliament relative to the said former rates and duties, or any of them, now in force, and not hereby otherwise provided, for the computing, surcharging, recovering, paying and accounting for the said rates and duties by any former acts granted, as far as the same are applicable to the additional rates or duties by this act imposed, and not repugnant to the particular directions of this act, Thall be in full force, and be duly observed, practised, and put in execution,

throughout

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throughout the kingdom of Great Britain, for computing, furcharging, recovering, paying, and accounting for the several additional rates and duties by this act granted, as fully and effectually, to all intents and purposes, as if the same or the like powers, authoritics, rules, directions, penalties, forfeitures, clauses, matters, and things, were particularly repeated and re-enacted in the

body of this present act. Duties to be XI. And be it further enacted by the authority aforesaid, That paid into the all monies arising by the said rates and duties, (the necessary cxchequer, and kept sepa.

charges of raising and accounting for the same excepted), Ihall, rate from from time to time, be paid into the receipt of his Majesty's exother monies. chequer, distinctly and apart from all other branches of the pub

lick revenues; and that there shall be provided and kept in the office of the auditor of the said receipt of exchequer a book or books, in which all the monies arising from the said rates and duties, and paid into the faid receipt as aforesaid, shall be entered separate and apart from all other monies paid and payable to his Majesty, his heirs and successors, upon any account whatever ; and the taid money so paid into the faid receipt shall be subject and

liable to the uses and purposes herein-after mentioned. Duties paid XII. And be it further enacted by the authority aforesaid, That intotheexche- all the monies arising, or to arise, by the said several rates and before Aprils, duties hereby imposed, which shall be paid into the said receipt at 1792, to be

any time or times on or before the fifth day of April one thousand carried to the seven hundred and ninety-two, shall be carried to and made part consolidated fund; and the

of the fund, called The Consolidated Fund; and that from and after duties after the said fifth day of April one thousand seven hundred and ninetywards to be two, all the monies arising or to arife by the faid rates and duties, applied in pay. and paid into the said receipt after the said fifth day of April one ment of

thousand seven hundred and ninety-two, shall, together with such 1,833,00ol. to be raised by other rates and duties as shall be granted by any act or acts of exchequer this present sellion of parliament for this purpose, during the terms bills, for which fuch rates and duties shall be relpectively granted, be

a fund for the payment and discharge of the several principal sums of eight hundred thousand pounds, and one million and thirtythree thousand pounds, amounting to the sum of one million eight hundred and thirty-three thousand pounds, to be raised by loans or exchequer bills, in pursuance of any act of this sellion of parliament, together with tuch interest as shall by the said act be directed to be paid or made payable for the faid principal sums of eight hundred thoutind pounds, and one million and thirty-three thoufand pounds; and ihall be illued, applied, and disposed towards the paying off and discharging the said principal sums of eight hundred thousand pounds, and one million and thirty-three thousand pounds, and interelt to become due thereon as aforesaid, and to no other use, intent, or purpole whatsoever.

XIII. And be it further enacted by the authority aforesaid, on payment That upon payment of the said principal sums of eight hundred of 1,833,oool.

thousand pounds, and one million and thirty-three thousand and intereft, pounds, and all intereft to become due thereon, or reserving at the additional the said receipt of exchequer so much money out of the said fund duty to ceale. to be establithed as aforesaid as-thall be fufficient to satisfy and

discharge

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