number of foldiers quartered, &c. How the troops are to pay in passing over ferries in Scotland. Claufe for relief of perfons haftily lifting themfelves. Perfons refufing the faid relief, to be proceeded against as if duly lifted. Offences against former mutiny acts punishable by this act. None liable to be tried or punished for offences against former acts unless committed within three years; except for desertion. Officers, &c. of the trains of artillery fubject to this act. American troops, acting in conjunction with British forces, liable to the fame martial laws. Officers and foldiers of the American troops sent over to Great Britain, to be quartered and billeted as the British forces, and under the fame regulations and penalties. Where any corps beyond feas fhall be relieved in order to return home, fuch of the men as hall choose may be inlifted, and incorporated with thofe appointed to remain; the occafion of quitting fuch former corps to be recited in the inlifting certificate. This act not to extend to the militia farther than is directed by the militia laws. As often as it shall be neceffary, officers of the land and marine forces may fit in conjunction upon courts-martial; taking rank according to the feniority of their commissions CAP. IX.

An act for granting an aid to his Majefty by a land tax to be raised in Great Britain, for the fervice of the year one thoufand feven hundred and fixty fix.

Preamble. 2,037,8241. 158. and rd. to be raised in Great Britain. 1,989,1701. 14 s. and 9 d. to be raised in England, in one year, from 25 Mar. 1766. Perfonal eftates (except defperate debts, stock on land, houfhold goods and loans to his Majefty) to pay 4 s. in the pound. Employments of profit (except military officers of the army or navy) to pay 4s. per pound. Penfions and annuities out of the exchequer, &c. to pay, &c. Lands, tenements, mines, &c. to be charged with equality and indifference, &c. Lands, &c. fubject to rent-charges, annuities, &c. Commiffioners of the land tax for the year 1763, to put this act in execution. Commiffioners to meet on or before the 30th of April, 1766, as by the act 4 W. & M. and may fubdivide themselves, &c. A lift of the commiffioners to act in each divifion, to be given to the receiver-general. Commiffioners to fummon fit perfons to be affeffors, who are to appear before them in 8 days; and then to give them a charge. Perfons abfenting, or refufing to. ferve, forfeit, not exceeding 5 1. nor less than 40 s. Affeffors to be two at least, and fufficient inhabitants. Affeffments to be brought in at a day and place prefixt. The full fum charged to be affeffed. A certificate of the affeffment to be brought in, with the collectors names. Affeffors, &c. neglecting their duty, to be fined not above 401. Affeffors to deliver one copy of the affeffments to the commiffioners. Duplicates thereof to be figned, &c. and one delivered to the collectors, &c. with warrant for collecting. Commiflioners required to give collectors notice at what time and place the appeal of any person who fhall think himself aggrieved, by being over-rated, may be heard and determined. A duplicate in parchment to be delivered, together with the names of the affeffors and collectors to the receiver general; and one to the remembrancer's office, by 8 Aug. 1766, or 20 days after (all appeals firft determined.) Remembrancer to give receipts gratis on penalty of 10l. The rates to be levied on the parties or premiffes, and to be paid to the receivers-general, &c. The money collected to be paid to the receiver-general, or deputies; and they to give commiffioners notice. Collectors not obliged to travel above 10 miles. Removal or death of receiver general to be notify'd to the commiffioners. 497,467 1. 138. and 8d. 1q. for the first quarterly payment, to be paid to the receivers by 24 June, 1766. The fecond payment by 29 Sept. 1766. The third payment by 25 Dec. 1766. The last payment by 25 March, 1767. Receiver-general within a month after receiving the full fum charged, to give the commiffioners a receipt: which shall be a full discharge for payment. Receiversgeneral within 20 days to pay the monies into the exchequer. Receiver general allowed 2 d. in the pound. Collectors to have 3 d. in the pound. Commiffioners clerks to have three halfpence in the pound. Collectors may levy by distress in case of refufal of payment. Diftrefs to be kept four days at the owner's charge; then appraised and fold, and overplus

I

returned,

:

returned, &c. Commiffioners to determine differences about diftrefs. For want of distress, offender may be committed. (Except a peer or a peeress of Great Britain.) Tenants to pay the tax, and deduct fo much out of the rents. Tenants difcharged for what they fo pay. Commiffioners to fettle differences between landlord and tenant. Commiffioners to caufe all deficiències to be re affeffed, and made good. Affeffor refufing to serve, to forfeit, not exceeding 401. Fine not to be difcharged but by commiffioners who impofed it; and levied by distress or imprisonment, and paid into the exchequer, and inferted in the duplicates. Collectors detaining the money, to be imprisoned, their eftates feized and fold, &c. Commiffioners to examine whether the fums affeffed be duly collected, &c. In cafe of controverfies in affeffing commiffioners, the commiffioners concerned to withdraw. In default to be fined, not above 201. No privileged place or perfon exempt from this tax. Fee-farm rents, &c, to be taxed. Tenants to pay the rates. Colleges, &c. in the univerfities, &c. not chargeable nor the houles or lands which before the 25th of March, 1693, did belong to Chrift's Hofpital, &c. Nor corporation of clergymens fons, Bromley college, or any other hospitals. No tenants of hofpitals, &c. to claim any exemption. Such tenants not difcharged, who by leafes are obliged to pay taxes. Commiflioners to determine how far lands, &c. belonging to hofpitals, &c. not exempted by name, ought to be charged. All hospitals lands, &c. affeffed by 4 W. & M. liable to this aid, and no other. Receivers of fee-farm rents, &c. to allow 4 s. per pound to the parties, without fee, on penalty of 201. Auditors, &c. fetting tenants infuper for what ought to be allowed, or refufing allowance, to forfeit rool. Such fee-farm rents only to have an allowance of 4 s. per pound, as are answerable to the crown, or were purchased according to 22 & 23 Car. 2. The owners to allow the fame to the party paying. Lifts of pensions, &c, to be delivered gratis to the affeffors. Taxes on penfions, &c. not paid, to be stopt in the exchequer. A true account to be kept of the money ftopt. Perfons to be taxed in the parith where they dwell. No provifo to leffen the full fum by this act to be levied. Contracts between landlord and tenant, touching taxes, not to be avoided. All places to pay where ufually affeffed. Weft Barnfield to be affeffed in the lathe of Skray, Com' Kent. Northmore, Com' Oxon. in Bampton. Charlbury, &c. in Chadlington. Leeds, Com' Ebor. in Shyrack. Ombersley, Com' Worcester, in in Ofwaldflow hundred. Aldemaiton, in Ofwaldflow hundred. Parish of Yardley, in Halfshire hundred. Foreft of Chute, where the first 4 s. aid was affeffed. Upton, in Perfhore hundred. Calder and Ayre, at Wakefield and Leeds. Inhabitants of apartments, &c. in Somerfet House, to be affeffed in the fame proportion with those in Lancaster liberty. General iflue. Treble cofts. Where lands, &c. are unoccupied, and no distress found, collectors may diftrain at any time after. Wood may be cut down, and fold for distress. (Timber trees excepted) Tithes, tolls, &c. not paid within 6 days after demand, &c. may be feized and fold. Receiver-general returning perfons who have paid the tax, to be in arrear, forfeits treble damages to the party grieved, and to his Majefty double the fum fo returned. Commiffioners to affefs the affeffors. None compelled to be af felfors out of the limits of the city, &c. Affeffiments on foreign ministers houses to be paid by the landlords. In places extraparochial commiffioners to nominate affeffors and collectors, &c. No commiffioner, &c. liable to any other penalties than fuch as are inflicted by this act. Commiffioners not to act without taking the oaths by 1 Geo. 1. &c. Acting before oaths taken, forfeit 2001. Officers to pay where employed, &c. Officers in Chancery to be affeffed in the rolls liberty. Annuities where rated. Penfions where payable. Perfonal eftates, where perfons refident, &c. Perfons not houfholders, where refident. Abfent perfons to be rated where they were laft refident. Goods, &c, to be affeffed where they shall be. Perfons doubly rated, discharged on certificate. Not to extend to Scotland, Ireland, Jerfey, or Guernsey. Perfons avoiding the tax, charged treble. Houfholders to give an account of their lodgers, on forfeiture of 51. Shares in the New River, &c. to pay 4 s. per pound. Shares in the Fire Office, and in the Lights, and the King's Printing Houfe to pay 4s. per pound. Merchants, bank of England, poft-office, &c. to be paid by the governors. Governors,

&c.

&c. of the river-waters, and water-works, refufing to pay the collectors impowered to levy the fum by diftrefs and fale. Papifts 18 years of age not taking the oaths 1 W. & M. to pay double: unless taken within 10 days after the commiffioners first meeting. Perfons 18 years of age refufing the oaths, to pay double. Commiffioners to fummon fufpected persons, &c. Quakers to fubscribe the declaration 1 W. & M. Commiffioners to double affefs papifts, where affeffors omit. Tenants discharged from double rates. King's Bench, Marfhalfea prifon, &c. to be affeffed in Saint George's parish, &c. Officers of the Marshalfea court refufing to pay, &c. collectors by warrant from commiffioners may diftrain. If no goods fufficient, officer to be imprifoned. Fleet prifon to be affeffed in St. Bride's. Officers at Stoke Damrel, near Plymouth, to be affelfed within the town of Plymouth, &c. Hospital at Eaft Stonehoufe to be affeffed alfo within the town of Plymouth, &c. 201. to be paid out of the fum affeffed on the faid officers, in in aid of the affeffment on Eaft Stonehoufe. Water-works in Southwark to be affeffed in Surrey. Water works in Westminster to be affeffed there. Offices, &c in Whitehall and St. James's, to be there affeffed. Collectors of the water-works in Colchester chargeable. Collectors for the waterworks in New Windfor, chargeable. Patent officers to bishopricks to pay where affeffed in 1693. Commiffioners appointed to act, without fubdivid ing the parish of St. Andrew Holborn in Middlefex. The parish of St. George Hanover Square to be charged with a diftinct quota from the parish of St. Martin in the Fields. Debates arifing concerning the joint quota; the commiffioners who are inhabitants of either parish to withdraw, or to be fined a fum not exceeding 201. The parishes of St. John, St. Peter, and Berchington, to be charged in Dover liberty, according to the affeffment 4 W. & M. Lands not worth 20 s. per annum, not chargeable. Collectors keeping monies in their hands, to forfeit 401. Receiver-general mifapplying the monies to forfeit 500l. Commiffioners of the treasury, &c. not to divert the payments into the exchequer. No Noli profequi, &c. in any fuit against this act. Commiffioners to abate where lands are overcharged, and to re-affefs, &c. or raife it on perfons undercharged. Receiver-general answerable for deputies. Sub-collector not to travel above ten miles, &c. Receivers not nominating deputies, &c. to forfeit 1oo 1. Commiffioners for the county at large may act for any city, &c. Mayors, bailiffs, &c. to act as commissioners specially appointed. Members of parliament to be taxed at their manfion-houses. First meeting for the west riding of York at Pontefract; north riding at Thirsk; eaft riding at Beverly. No commiffioner capable to act in any county at large, unless rated at 1ool. per ann. (Merioneth, Cardigan, &c. excepted.) Commiffioners for Anglefea, &c. to act, if taxed at 60l. per ann. Commiffioners may act for any city, being inhabitants, or inns of court, &c. Attorņies, &c. not to be commiffioners, without poffeffing 100l. per ann. No commiffioner of the city of London, or liberty of St. Martin le Grand, to act, unless xated at 20 l. per ann. of his own eftate, &c. No commiffioner of the city, &c. of Westminster to act, unlefs rated at 20l. per ann. of his own eftate. Perfons difabled, prefuming to act, to forfeit 501. Collectors of the new water-works in Exon, chargeable. Her majesty the Queen not chargeable; nor her royal highnefs the Princefs dowager of Wales nor her royal highnefs the Princess Amelia. Superannuated fea officers not to pay, &c. nor poor knights of Windfor. Refidentiaries in what cafes not chargeable. Nor 100l. per ann. to the poor clergy of the ifle of Man. Nor pages of honour. Receivers-general to give notice of failures in payment of the taxes. Commiffioners for Lincoln to act in Lincoln Clofe. And for the county, in St. Martin Stamford Baron. Auditor to keep a register, &c. Deputies to pay for principals, and on nonpayment liable to diffrefs. Receiver-general to give a lift of money received by him, at the time and place appointed. On refufal, to forfeit any fum not exceeding 201. Col. jectors may keep fo much money as any 2 commiffioners judge reasonable. No receiver to return an infuper upon any county, &c. after 3 years, for monies in arrear; but the fame to be a debt on him and his fecurities. Sheriff, on writs of Diftringas, to return iffues after the rate of 51. per cent. of the fum fet infuper; and procefs to iffue thereupon, &c. Waterworks in Shrewsbury chargeable, Who shall have the benefit only of over

plus

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plus fums uncharged.. Claufe for the ease of proteftants, to whom lands, &c. have come, which have been doubly taxed. Where lands formerly doubly taxed are liable only to a fingle affeffment; commiffioners, on complaint, to examine into the truth thereof, and to certify the fame to the barons of the exchequer, before 29 Sept. 1766; who are to discharge the overplus before the last day of Nov. 1766. Certificates of the fums difcharged to be produced to the commiffioners at their next meeting. Commiffioners may fummon collectors, who have converted land tax monies to their own ufe, or their heirs, &c. and on examination may iffue their warrants for paying fuch monies to his Majefty's ufe. The payments made according to the commiffioners warrants, &c. fhall be difcharges to the collectors, or their heirs, &c. Collectors not paying, may be imprisoned, and their eftates feized and fold. Arrears of former land taxes to be levied by the prefent commiffioners. No receiver-general, or his agents, may fue the county for a robbery, unless the perfons carrying the money be 3 in company. Tolls or duties on turnpikes not chargeable by this or any former act. Commiffioners may, before 29 Sept. 1766, fummon affeffors, who have not charged their eftates fince 6 May, 1717, and examine them upon oath, and award fatisfaction, to be levied and paid to the collectors. Commiffioners, &c. to diftinguish and fet down the grofs fums affeffed for double taxes, to be tranfmitted in the exchequer. Affeffments on the town of Cambridge to be raised on manors, &c. and on fifhings, &c. on the river Cam. On whom, and when, yearly affeffments on fairs, &c. to be collected. Diftreffes on default of payment, how to be levied. Tenants of booths, &c. to pay the rates, and deduct them out of their rents, &c. 47,9541. 1s. 2 d. to be raised in Scotland, by an 8 months cefs of 5,994 1. 5s. 1 d. 3q. per menfem; to be rated as the tax roll now is or shall be settled by themselves. The first two months cefs to be paid by 24 June, 1766. Second 29 Sept. 1766. Third 25 Dec. 1766. Fourth 25 March, 1767. Commiffioners for putting this act in execution in Scotland. And execution to be done as by the faid acts. First meeting to be at the head burghs on 30 April, 1766. All claufes in former acts relating to the bringing in the cefs, &c. to be in full force. No perfons in Scotland holden to produce their receipts after 3 years. Debtor owing money in Scotland at 6 per cent. to retain a 6th part of 6 per cent. from 11 Nov. 1765, to 11 Nov. 1766. 47,9541. 1 s. 2 d. to be raised free of all charges, and to be paid at Edinburgh. No perfon to be a commiffioner of the land tax in Scotland, who is not enfeoft of 100l. Scots per ann. real rent, in the county where he acts. Exception. Commiffioners in Ecotland to take the oaths, and subscribe the affurance. Provost, &c. of any royal borough may act as a commiffioner. Claufe of loan at 31. 10 s. per cent. Tallies of loan to be ftruck, &c. Orders to be registered and paid in courfe. No fee for registering, &c. Penalty for undue preference. No undue preference, where tallies are dated or brought the fame day: nor if fubfequent orders be paid before fuch as were not demanded in courfe. Orders affignable. Commiffioners of the treasury impowered to prepare any number of exchequer bills of one common fum, or different fums, in the principal monies. Bills to bear intereft at 31. 10 s. per cent. per ann. Thefe bills to be numbered arithmetically. Treafury to direct the course of payment for loans or exchequer bills, and to appoint cheques, &c. The bills to be placed as cash in the exchequer. Claufes in the malt tax act relating to exchequer bills, extended to this. How the monies arifing by this act fhall be applied. Treafury on 29 Sept. 1767, to take an account of all monies raised and difcharged. Unfatisfied monies to be paid out of the next aid, or out of the finking fund. The monies to be replaced out of the first fupplies. Deficiency of the land tax, 4 Geo. 3. how to be fupplied.

CAP. X.

An act for the regulation of his Majefty's marine forces while on shore. Preamble. After 25 March 1766, during the continuance of this act, every marine officer and private man on fhore, who thall mutiny or defert, &c. or lift in any other regiment, &c. or fhall be found fleeping on, or fhall defert his poft, or hold illegal correfpondence with the enemies of his Majefty, or shall strike, or disobey his fuperior officer; fhall fuffer death, or VOL. XXVII. fuch

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fuch punishment as a court-martial shall inflict. The lord high admiral, or commiffioners for executing that office, may grant a commiffion to hold general courts-martial, &c. Courts-martial may inflict corporal punishment for immoralities, &c. Lords, &c. of the admiralty impowered to make articles for punishment of mutiny and defertion, &c. and to constitute courts-martial. None to be adjudged of life or limb, but for crimes expreffed to be fo punishable by this act. General court-martial not to confift of less than 13; and the prefident to be a field officer, or officer next in feniority, not under the degree of a captain. May adminifter an oath to witneffes. Officers to be fworn. The oath. The oath. The judge advo cate to be sworn. The oath. In fentences of death, nine officers to concur, &c. Hours of trial. The party tried, intitled to a copy of the fentence and proceedings of the court-martial. Original proceedings, &c. of courtsmartial, to be transmitted to the fecretary of the admiralty, &c. None to be tried a fecond time for the fame offence. Sentence not to be revifed more than once. Deferters beyond fea, &c. may be tried here or in Ireland. This act not to exempt any on fhore from ordinary process. Perfons acquitted by the civil magiftrate, may only be cahiered by a courtmartial. Perfons accufed of capital crimes, &c. to be delivered over to the civil magistrate, &c. Ficti ious names allowed by his Majesty's order upon the muter-rolls, for the maintenance of officers widows, not to be construed a falfe mufter. Paymaster to pay the full pay of fuch men to the receiver, Conftables, &c. to quarter officers and men in inns, alehouses, &c. But in no distillers houfes or fhopkeepers, or in any private houses. Penalty on officers quartering private men contrary to this act, &c. Perfons aggrieved by being quartered on, may complain to any juftices, and be relieved. Officers and marines to be furnished at the rates herein fet for their provifions. What innholders may allow men quartered on them, inftead of meat. Penalty on taking money to excufe any perfon from quar. tering, Commanding officer may exchange marines in their quarters. Constables to billet the fame accordingly. No paymaster, &c. to make deductions out of officers or private men's pay. Exceptions. Officers to give notice to innkeepers of fubfiftence-money in their hands. Rates of fubfiftence to be paid to innkeepers, &c. for marines quarters. Officers not giving notice of fubfiftence-money, and paying quarters, paymafter to Satisfy them out of the company's next pay, and officers to be cashiered. On moving from quarters, the officer to make up accounts, and give certificates for money due, &c. Paymaster to pay the fum certified for. Officers, &c. to be quartered in Scotland, as the laws in force at the union direct. Juftices to order conftables to provide carriages for the marine forces on their march. Rates for carriages. Penalty on officers forcing waggons to travel more than one day's journey, &c. Penalty on constables, &c. neglect. Treasurers of the county to repay the conftables extraordinary charges. The money for thofe purposes how to be raised. No waggon, &c. to carry above 20 hundred weight. Carriages in Scotland how to be provided. Marines wives, &c. not to be quartered without confent. Penalty. Penalty on officers and marines deftroying the game. Conftables may apprehend deferters and carry them before a juftice. Juftices to commit them, and tranfmit an account to the fecretary of the admiralty. Gaolkeeper to receive the fubfiftence of deferters. Reward for taking up deferters. Penalty on perfons concealing deferters, or buying their arms, clothes, &c. This act to extend to deferters, &c. in Ireland. Continuance of this act Offences against former acts may be enquired of and punished as under this act, provided no perfon be liable to be tried for offences committed 3 years before iffuing the warrant for trial; except in cafes of defertion only. No volunteer liable to procefs, unless for fome criminal matter, or unless for a real debt of the value of 101. oath of the debt to be made before a judge, and a memorandum thereof marked on the back of the process, otherwise prifoner to be discharged, with cofts. Plaintiff giving notice, may file a common appearance, and proceed to judgement and execution. Penalty on constables, &c. neglecting to quarter marines. Penalty on taking money to excufe any perfon from quartering, and on victuallers refusing to receive marines. To prevent abuses in quartering, justices may order constables to give an account of the number of officers,

and