dules, except such as are

executed by special or other commissioners.

duties in Schedule (D.) of this act, except in cases where such matters and things are herein directed to be done by directed to be the said commissioners for special purposes, or by the additional commissioners or persons acting as such; and the said commissioners for general purposes shall also execute this act in all matters and things relating to the duties in Schedule (E.) not executed by the commissioners authorized to be appointed for those duties: Provided always, that nothing herein contained shall be construed to preclude any person chosen a commissioner for general purposes from acting as such, by reason of his acting or having acted as an additional commissioner, except only in the hearing and determining of appeals against or relating to such particular assessments, wherein he shall have made an assessment as such additional commissioner.

Commission

23. And be it enacted, that the commissioners of stamps ers for spe- and taxes for the time being, together with such persons as cial purposes. shall be appointed commissioners for special purposes as next hereinafter mentioned, shall be commissioners for the special purposes of this act; and it shall be lawful for the commissioners of her Majesty's treasury of the united kingdom of Great Britain and Ireland, by warrant under their hands and seals, from time to time to appoint such and so many other persons to be commissioners for such special purposes as they respectively shall think expedient, which Functions of said commissioners of stamps and taxes and commissioners special commissioners. so to be appointed as last aforesaid, without other qualification being required than the possession of their respective offices, shall have full authority to execute the several powers given by this act to commissioners for special purposes, either in relation to the allowances specified in Number VI. Schedule (A.) of this act, or in relation to the special exemptions granted from the duties mentioned in Schedule (C.) of this act, or to the charging and assessing the profits arising from annuities, dividends and shares of annuities paid in Great Britain out of the revenues of any foreign state, as herein mentioned; and also in relation to the examining, auditing, checking and clearing the books and accounts of dividends delivered to the commissioners of stamps and taxes, under the authority of this act; and shall also have full authority to do any other act, matter or thing hereby directed or required to be done by commissioners for special purposes; and all powers, provisions, clauses, matters and things contained in this act, for ascertaining the amount of any duty, exemption or allowance mentioned in this act, shall be used, practised and put in execution by the said commissioners for special purposes, in ascertaining

vit.

the amount of duty, or any exemption or allowance placed under their cognizance or jurisdiction: Provided always, Their prothat it shall not be lawful for the said commissioners for ceedings to be by affidaspecial purposes (except when acting in the execution of this act in the place of commissioners for general purposes, or on any appeal in the cases authorized by this act), to summon any person to be examined before them; but all inquiries by or before the said commissioners for special purposes (except in the several cases aforesaid) shall be answered by affidavit, to be taken before one of the commissioners for general purposes in their respective districts; and such commissioners for special purposes shall have authority to use, exercise and apply all the powers of this act as effectually as any other commissioners are hereby authorized to use, exercise or apply the same, so far as the same powers relate to the jurisdiction given to the said commissioners for special purposes; and the said commissioners for special purposes shall and may be allowed such salary for their pains and trouble, and such incidental expenses, as the said commissioners of her Majesty's treasury shall direct to be paid to them: Provided always, that the Appointsaid commissioners of her Majesty's treasury shall cause an commissionaccount of all appointments of commissioners for special ers with sapurposes with salaries to be laid before each house of par- laid before liament within twenty days after their appointment respec- parliament. tively, if parliament shall then be sitting, and if parliament shall not be sitting, then within twenty days after the next meeting of parliament.

ments of

laries to be

the Bank of

ers for as

24. And be it enacted, that the governor and directors Governor and of the company of the Bank of Engiand shall be commis- directors of sioners for executing this act, for the purpose of assessing England to be and charging the duties hereby granted in respect of all commissionannuities payable to the said company at the receipt of the sessing duties exchequer, and the profits attached to the same and divided on all annuiamongst the several proprietors, and in respect of all annui- ties, dividends, penties, dividends and shares of annuities payable out of the sions, salarevenue of the united kingdom to any persons, corporations ries, &c. payable by the or companies whatever, and which shall have been in- Bank, and on trusted to the said governor and company for such payment, their profits. and in respect of all other annuities, dividends and shares of annuities which shall have been intrusted to the said governor and company for payment as aforesaid, and in respect of all profits and gains of the said company, chargeable under Schedule (D.) of this act, and in respect of all other dividends, annuities, pensions, and salaries payable by the said company, and also in respect of all other profits chargeable with duty under this act, and arising within any

Ireland to be

annuities and

office or department under the management or control of the said governor and company; and the said commissioners shall have authority to use, exercise and apply all the powers of this act, as fully and effectually as the commissioners for the general purposes of this act are authorized to use, exercise or apply the same, so far as the same relate to the said duties to be assessed and charged by the said governor and directors, and shall make their assessments of the said duties under and subject to the rules, regulations and exemptions contained in the several schedules of this act, under which such duties are respectively chargeable.

Governor,&c. 25. And be it enacted, that the governor and directors of the bank of of the company of the bank of Ireland shall be commiscommission- sioners for executing this act, and with the like powers as ers for asses- aforesaid, for the purpose of assessing and charging the sing duties on duties hereby granted in respect of all annuities, dividends and shares of annuities, payable by the governor and company of the bank of Ireland out of the public revenue of the united kingdom, to or for the use or benefit of any persons not resident in Ireland; and the said last-mentioned commissioners shall make their assessments of the said duties, under and subject to the rules, regulations and exemptions contained in Schedule (C.) of this act.

dividends payable to persons not resident in Ireland.

Governors, &c. of the South Sea

sioners for as

ties, divi

dends, pensions, salaries, &c. payable by them.

26. And be it enacted, That the governors and directors of the South Sea Company shall be commissioners for exeCompany to cuting this act, with the like powers as aforesaid, for the be commis- purpose of assessing and charging the duties hereby granted sesing duties in respect of all annuities payable to the said company at on all annui- the receipt of the exchequer, and the profits attached to the same and divided amongst the several proprietors, and in respect of all annuities, dividends and shares of annuities payable out of the revenue of the united kingdom to any persons, corporations or companies whatever, and which shall have been entrusted to the said company for such payment, and in respect of all other dividends, annuities, pensions and salaries payable by the said company, and also in respect of all other profits chargeable with duty under this act, and arising within any office or department under the management or control of the said governors and company; and the said commissioners shall make their assessments of the said duties under and subject to the rules, regulations and exemptions contained in the several schedules of this act, under which such duties are respectively chargeable.

Directors of

the East India Company to be

27. And be it enacted, that the directors of the East India Company shall be commissioners for executing this act, and with the like powers as aforesaid, for the purpose of asses

annuities,

sing and charging the duties hereby granted in respect of commissionthe interest payable on the bonds of the said company, and ers for assessing duties in respect of all dividends, annuities, pensions and salaries on interest, payable by the said company, and also in respect of all dividends, other profits and gains chargeable with duty under this act, pensions, saand arising within any office or department under the ma- laries, &c., nagement or control of the said company; which assess- payable by ments shall be made under and subject to the rules, regulations and exemptions contained in the several schedules under which the said duties are respectively chargeable.

them.

duction of

ties on all

28. And be it enacted, that the commissioners for the Commissionreduction of the national debt shall be commissioners for ers for reexecuting this act, and with the like powers as aforesaid, national for the purpose of assessing and charging the duties hereby debt, to asgranted in respect of all annuities payable by them out of sess the du the revenue of the united kingdom, and in respect of all annuities salaries and pensions payable in any office or department paid by them, under their management or control; and the said commis- and on salasioners shall make their assessments of the said duties under sions. and subject to the rules, regulations and exemptions contained in the several schedules under which the said duties are respectively chargeable.

ries and pen

dividends.

29. And be it enacted, that the said commissioners for Commissionspecial purposes shall be commissioners under the regula- ers for charg tions of this act, and with the like powers as aforesaid, for in foreign the purpose of assessing and charging the duties hereby made payable on all dividends and shares of annuities payable out of the revenue of any foreign state, to any persons, corporations, companies or societies in Great Britain, which shall have been or shall be entrusted for such payment to any person, corporation, company or society whatever in Great Britain, other than and except the several companies aforesaid; which assessments shall be made under and subject to the rules, regulations and exemptions contained in Schedule (C.) of this act.

sioners for

public de

30. And for the ordering, raising, levying and paying of Appointment the said sums of money hereby made payable on offices and of commisemployments of profit; Be it enacted, that the lord high the duties on chancellor, the judges, and the principal officer or officers of offices in the each court or public department of office under her Ma- courts or jesty throughout Great Britain, whether the same shall partments. be civil, judicial or criminal, ecclesiastical or commissary military or naval, shall respectively have authority to appoint commissioners from and amongst the officers of each court or department of office respectively, and the persons so appointed or any three or more of them, not in any case exceeding seven, shall be commissioners for executing this

Power re

served to the respect to the

treasury with

assessing of public depart

ments.

Commission

ers for duties

act in relation to the offices in each such court or department respectively: Provided always, that in relation to each department of office, not being one of her Majesty's courts, civil, judicial or criminal, or an ecclesiastical or commissary court, the commissioners of her Majesty's treasury shall, whenever they may think it expedient, settle and determine in what particular departments commissioners shall not be appointed, and in such case shall settle and determine in what other department of office the officers of that department wherein commissioners shall not be appointed shall be assessed; and also whenever there shall be any default in the officers of any department, or in any court aforesaid, in appointing commissioners, the said commissioners of her Majesty's treasury shall, within the time herein limited, appoint fit and proper persons to be commissioners for executing this act in the several courts or departments of offices aforesaid for which they shall be appointed, from and amongst the officers in the several departments respectively, uniting for the purposes of this act, in cases requiring the same, two or more offices under the same commissioners, but nevertheless with distinct officers from each office so united for assessing and collecting the duties, as directed by this act; and where any dispute shall arise touching the department in which any office is executed, the said commissioners of her Majesty's treasury shall determine the same: Provided also, that where the commissioners of one department shall execute this act in relation to any other department, the assessors and collectors for such other department shall be appointed from the officers of such other department, with all the powers and privileges appertaining to such appointments: Provided also, that where no appointment shall be made of commissioners before the expiration of the time limited by this act, the commissioners for executing this act in relation to the duties on lands and tenements shall, on due notice in the manner herein directed, execute this act in their several districts, in relation to the said duties on offices and employments of profit, exercised within the same districts respectively; and the appointment of such commissioners for offices and employments of profit shall be notified to the commissioners of stamps and taxes; and the want of such notification in due time shall be deemed full proof of default in making such appointment.

31. And be it enacted, that the speaker and the principal clerk of either house of parliament, the principal or other officers in the several counties palatine, and the parliament, Duchy of Cornwall, or in any ecclesiastical court, or in any

on offices in houses of