56. By the 3rd sec. of the 2 & 3 Vic. cap. 62, the assessor or collector of any rate or tax shall, within forty days after notice in writing, signed by any land-owner or tithe-owner interested therein, specify in his assessment, the names of the occupiers of tenements subject to such rate or tax, as well as the sum assessed on the tenements held by each such occupier.

57. By the 5 & 6 Vic. cap. 35, the Property Tax Act, the duty of 7d. for every 20s. is imposed on hereditaments, and (sec. 2.) at the like rate for the fractional part of 20s.; but no duty shall be charged of a lower denomination than a penny.

58. The assessment is not to be made on the RentCharge, (sec. 60. rule II. third.) But by No. IV., tenth rule: Where any lands, tenements, or hereditaments, are subject to Tithe Commutation RentCharge, the landlord, owner, or proprietor by whom any deduction shall have been allowed for Property Tax to the occupier, and the owner or proprietor, being also occupier, and charged to the said duties, shall deduct out of the Rent-Charge so much of the said duties, on account of the same, as a like rate of 7d. for every 20s. on such Rent-Charge, shall by a just proportion amount unto; and all persons entitled to such annual payment, their receivers, deputies, or agents, are thereby required to allow such deduction, upon the receipt of the residue of such annual payment, without any fee or charge for such allowance, and under the penalty therein contained; and the landlord, owner, proprietor, and occupier respectively, being charged as aforesaid, or having

allowed such deduction, shall be discharged of so much money as if the same had actually been paid.

59. The refusal to allow such deductions out of the Rent-Charge incurs the penalty of 50%. ; and all contracts entered into for payment in full, without allowing such deduction, shall be utterly void, sec. 103. And by sec. 185, in any proceeding by Her Majesty for the recovery of such penalty, the same shall be recovered with full costs of suit, and all charges and expenses attending the same.

60. The Rent-Charge being made out of profits arising from lands, such deductions are to be made without any certificate of the Commissioners being obtained, as is required in the case where interest is paid out of the profits of trade.-sec. 104.

61. The Property Tax has been continued by the 8 & 9 Vic. c. 4. and the 11 & 12 Vic. c. 8.

62. The Property Tax Commissioners sometimes assess the Rent-Charge owner, on the Rent-Charge, and in assessing the lands and tenements make the assessments on the rent exclusive of the Rent-Charge, instead of assessing the lands and tenements on the full rent, including the Rent-Charge, and not assessing the Rent-Charge in the hands of the RentCharge owner, as required by the Act. But this is irregular and attended with much inconvenience.

SECTION III.

Of the Commencement and Times of Payment of the Rent-Charge.

63. By the original Act (sec. 67.) the lands of the parish are discharged from the payment of tithes from the 1st day of January next following the confirmation of the Apportionment, and the Rent-Charge thenceforth becomes payable by two equal half-yearly payments, on the 1st day of July, and 1st day of January, the first payment being on the first day of July next after the lands are discharged from tithes.

64. But by 7 Wm. IV. & 1 Vic. cap. 69. s. 11, the parties to a parochial agreement may agree thereby, or by a supplemental agreement, that the lands shall be discharged from tithes from the first day of January next preceding, or from the first day of April, or first day of July, or first day of October, preceding or following the confirmation of the Apportionment, provided that the first payment of Rent-Charge be made and recoverable on the expiration of six calendar months from the time from which the lands are discharged from tithes.

65. This clause applied only to cases of voluntary commutation by parochial agreement; but by the statute 2 & 3 Vic. c. 62. s. 10, the power to fix the commencement of the Rent-Charge is extended to the Commissioners by their compulsory award, or to the parties after an award, by a parochial agreement, and the power is, by 3 & 4 Vic. c. 15. s. 11,

further extended to the Commissioners by a supplemental award, and by 5 & 6 Vic. c. 54. s. 3, to the parties after the confirmation of the Apportionment.

66. With the first payment of Rent-Charge shall also be paid any sum agreed or awarded to be paid in consideration of the time (if any) which may intervene between the termination of any previous composition for tithes, and the commencement of the Rent-Charge. -7 Wm. IV. & 1 Vic. c. 69. s. 10. 2 & 3 Vic. c. 62. s. 10. 3 & 4 Vic. c. 15. s. 11, 12.

SECTION IV.

Of Extraordinary Rent-Charge.

67. It has already be shown that the parish or a district may be assigned for an extraordinary charge for hop-grounds, orchards, and market-gardens (No. 17.), and that such extraordinary Rent-Charge is to be distinguished from the ordinary charge in the Apportionment (Nos. 32. 37. & 38.), or, at the least, that the acreable amount of extraordinary charge be stated. (No. 39.)

68. Lands which shall cease to be cultivated as hop-grounds, or market-gardens, after the commutation, shall be charged after the 31st day of December next following the change of cultivation, only with the ordinary charge; and the lands which shall be newly cultivated as hop-grounds or market-gardens after the commutation, shall be charged with an additional amount of Rent-Charge per imperial acre,

equal to the extraordinary charge per acre upon hopgrounds or market-gardens in that district.-6 & 7 Wm. IV. c. 71. s. 42. 3 & 4 Vic. c. 15. s. 18.

69. No such additional amount shall be payable during the first year, and half only of such additional amount during the second year of such new cultivation.-Ib.

70. An additional Rent-Charge, by way of extraordinary charge upon hop-grounds and market-gardens newly cultivated as such beyond the limits of any assigned district, shall be charged by the Commissioners at the time of such new cultivation, upon the request of any person interested therein, if such new cultivation take place during the continuance of the Tithe Commission, and after the expiration of the Commission, shall be charged as parliament shall direct.-6 & 7 Wm. IV. c. 71. s. 42.

71. Lands situate within the limits of any parish in which an extraordinary fruit-charge shall have been distinguished, and which shall be newly cultivated as orchards or fruit-plantations after the commutation, shall be charged with an additional amount of Rent-Charge per imperial acre, equal to the extraordinary fruit-charge per acre in the parish.-2 & 3 Vic. c. 62. s. 27.

72. But no such additional amount shall be charged for plantations of apples, pears, plums, cherries, and filberts, during the first five years, and half only of such additional amount during each of the succeeding five years of such new cultivation; and no such additional amount shall be charged for plantations of gooseberries, currants, and raspberries, during the