such year of assessment, in like manner as is therein directed with reference to the year one thousand seven hundred and ninety-eight. ers to cause be made out, county, and ers for the 2. Provided always, and be it further enacted, that the respective Commissioncommissioners for putting in execution the said first recited act shall, two duplifrom and after the passing of this act, cause two duplicates of every cates of asassessment to be made out on parchment by their clerk, within six calen- sessments to dar months after the twenty-fifth day of March next following the one for the making of the said assessment yearly, containing the whole sum assessed receiver-geupon each parish or place, and also the christian and surnames of the neral of each respective assessors or collectors, one of which said duplicates the said one for the commissioners shall cause to be delivered unto the receiver-general of commissioneach county, riding, city, borough, town, and place in England, Wales, affairs of and Berwick-upon-Tweed, or his deputy; and the other of them, to be taxes, &c. sent by the said commissioners to and delivered at the office for taxes, for the previous inspection of the commissioners for the affairs of taxes, who may cause copies thereof, or any part thereof, to be taken, and who shall afterwards transmit such duplicate to the king's remembrancer in the exchequer, for which last mentioned duplicate the proper officer shall give an acquittance gratis, so as every the said respective receiver-general may be duly charged to answer their respective collectors and receipts; and if any clerk to such commissioners shall neglect or refuse to make out and deliver such duplicates as aforesald within the time and in manner therein directed, or shall wilfully make any false entry, or omit any sum or sums in such duplicates, every such clerk shall forfeit and pay the sum of one hundred pounds, to be recovered to the king's use as other penalties are recoverable by the said recited acts. 3. Provided also, and be it further enacted, that from and after the passing of this act, it shall and may be lawful for any receiver or receivers of monies granted by or charged under the said recited acts, or either of them, or the heirs, executors, or administrators of such receiver, in the account of the monies wherewith such receiver shall be chargeable for any year after the twenty-fifth day of March, one thousand eight hundred and ten, to set insuper, or charge any county, division, or place in England, Wales, or the town of Berwick-upon-Tweed, for any such monies aforesaid which shall be in arrear or unpaid; provided that true and faithful accounts of the said receiver for the particular year in respect of which the said monies shall be in arrear, signed by the said receiver, together with all tallies and vouchers relating thereto, shall be delivered or transmitted by such receiver, his heirs, executors, or administrators, into the proper office of the auditor of the said accounts (according to the established and accustomed course of transmitting the said accounts) on or before the first day of Hilary term next after the expiration of one year after the end of the year for which the assessment of the said rates and duties shall be payable; but on default of the delivery or transmission of such accounts within the times and in the manner last aforesaid, the same monies, for or in respect of which such insuper or charge might or ought to have been made, shall remain a debt upon every such receiver, to be answered by him and his securities, his and their heirs, executors, or administrators, lands, tenements, goods, and chattels respectively. 4. Provided also, and be it further enacted, that from and after the passing of this act, every insuper or charge set upon any county, parish, or place for any such the monies in arrear as last aforesaid, shall be in force and have effect against such county, parish or place, by process from the court of exchequer, provided that the accounts of the receiver Receivers 10 set insuper arrears on certain con counties in ditions. Every insuper shall be in force by process from the court of exchequer. Not to affect the powers given to the commissioners of taxes for extending the time for settling insupers. All insupers made in pur suance of accounts of receivers for the year com mencing March 25, 1810, or for year since 1798, and transmitted to the auditors, shall be in force. for the particular year in which such rates and duties ought to have been paid, containing such insuper, shall be sworn and declared in the exchequer on or before the last day of Easter term next after the time herein appointed for the delivery of the said accounts. 5. Provided also, and be it further enacted, that nothing herein contained shall be construed to repeal or alter the powers given to the commissioners for the affairs of taxes, in and by an act passed in the forty-. fifth year of his said majesty's reign, intituled "An Act to amend the several Laws relating to the Duties under the Management of the Commissioners for the Affairs of Taxes," so far as the same relate to extending the time for settling insupers by receivers-general, in the particular cases and in the manner described and authorized in and by that act. 6. And whereas doubts have arisen whether the clauses and provisions contained in the said recited acts, limiting the time for setting insupers in the accounts of the receivers of the said rates and duties for the year one thousand seven hundred and ninety-eight, can be extended or applied to the accounts of the said receivers for the year commencing the twentyfifth day of March, one thousand eight hundred and ten, and to prior years since the said year one thousand seven hundred and ninety-eight, any previous and it is expedient to remove such doubts; be it therefore further enacted, that all insupers and charges set or made, or to be set or made, in or in pursuance of the accounts of any receiver or receivers of the said rates and duties for the year commencing the twenty-fifth day of March, one thousand eight hundred and ten, or for any other year or years previous thereto commencing as aforesaid, since the said year one thousand seven hundred and ninety-eight, which have been delivered or transmitted to the auditor of the said rates and duties at any time before the passing of this act, or which shall be delivered or transmitted within the space of three calendar months next after the passing of this act, shall be in force and have effect to all intents and purposes, as if the said insupers or charges were set, and the accounts relating thereto were declared and passed within any time or times after the expiration of the year of assessment, as is or are prescribed by the said recited acts with respect to the assessment for the year one thousand seven hundred and ninetyeight. Penalty on collectors refusing to attend commissioners and lawful questions. 7. And be it further enacted, that if any collector of the duties payable under and by virtue of the said recited acts, being duly summoned or called before them in the manner thereby directed, shall refuse to attend such respective commissioners, or shall not answer all such lawful not answering questions as shall be demanded of him by such commissioners touching the execution of his office as collector, or shall refuse or neglect to produce to them the certificate of assessments, accounts, or vouchers of the receipts or payments of the said duties by him as such collector, every such collector shall forfeit and pay the sum of fifty pounds, to be charged upon him in any assessment to be made upon him under and by virtue of the said recited acts, and to be recovered as such assessments may be recovered over and above any forfeiture or disability that may be incurred by virtue of any act or acts for detaining monies of the said duties in his hands contrary to such act or acts; and whenever any monies of the said duties shall be detained in the hands of any collector or collectors, or any penalty or penalties imposed on any collector or collectors shall remain unpaid, and the same or any part thereof cannot be recovered by or under the warrant or authority of the respective commissioners, or the said commissioners shall neglect to issue such warrant, then such part thereof as cannot be so recovered, which shall have arisen from the said duties, shall be recoverable as a debt upon record to his majesty, his heirs and successors, with all costs and charges attending the same; and such part thereof which shall arise from any penalty as aforesaid, may be recovered by action or information, as penalties may be recovered by the said recited acts, or either of them, with full costs of suit; and the sum so recovered shall be paid to the receiver-general, in aid of the parish or place answerable for the same. ceiver-ge 8. And be it further enacted, that no stamp duty shall be charged or Receipts chargeable for any receipts given by any receiver-general of the duties given by repayable under and by virtue of the said recited acts to any collector for neral not payment of money made by virtue of the said acts or this act; any chargeable statute to the contrary thereof notwithstanding. with duty. Manner of sale or trans neglecting to received by pay money them. 9. And whereas by the said first recited act passed in the thirty-eighth year of the reign of his present majesty, the commissioners for putting fer of copyin execution that act are empowered to seize and secure, and to sell and hold estates dispose of the copyhold estates of collectors under that act neglecting to of collectors pay sums of money by them received; but no provision is made by the said act for the manner of sale or transfer of the said copyhold estate, or for the admission of the purchasers thereof; be it therefore enacted, that the commissioners for putting in execution the several acts relating to the land tax shall from and after the passing of this act make conveyance of all such copyhold estates to the respective purchasers thereof by deed indented between any two or more of the said commissioners and the said purchasers respectively, and such sale shall be effectual, to all intents and purposes, in like manner as the sale of copyhold estates of bankrupts, under and by virtue of statutes relating to bankrupts, or any of them, by deed indented and inrolled: provided always, that such person or persons to whom any such sale of copyhold lands shall be made, shall, in like manner as the purchaser of the copyhold estates of bankrupts, before such time as he or they, or any of them shall enter or take any profit of the said lands or tenements, agree and compound with the lords of the manors of whom the same shall be holden, for such fines or incomes as heretofore hath been most usual and accustomed to be yielded or paid therefore; and that upon every such agreement or composition the said lords for the time being, at the next court to be holden at or for the said manors, shall not only grant to the said vendee or vendees, upon request, the same copyhold or customary lands or tenements, by copy of court roll of the same manors, for such estate or interest as to them shall be so sold, and reserving the ancient rents, customs, and services, but also in the same court admit them tenants of the same copyhold or customary lands, as other copyholders of the same manors have been wont to be admitted, and to receive their fealty, suit, or service, according to the custom of the court of such manor. 53 GEO. III. c. 173. An Act to alter and amend certain of the Powers and Provisions of several Acts passed for the Redemption and Sale of the Land Tax, and for making further Provision for the Redemption thereof. [30th July, 1814.] WHEREAS it is expedient that some of the powers and provisions contained in the several acts passed for the redemption and sale of the land tax should be altered and amended, and that some further powers should Powers of 42 to cease. Appointment of commis sioners. Commis be given relating to the redemption thereof; be it therefore 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 parliament assembled, and by the authority of the same, that from and after the passing of this act, all the several powers and authorities which by the act passed in the forty-second year of his present majesty, for consolidating the provisions of the several acts passed for the redemption and sale of the land tax into one act, or by any subsequent act of parliament relating to the redemption and sale of the land tax, have been or are vested in the commissioners appointed by virtue of his majesty's letters-patent under the great seal of Great Britain, pursuant to any act heretofore passed relating to the redemption and sale of the land tax, shall cease and determine. 2. And be it further enacted, that it shall be lawful for his majesty, his heirs and successors, from time to time, by letters-patent under the great seal of Great Britain, to nominate and appoint any person or persons, being a peer or peers of the realm, or a member or members of his majesty's most honourable privy council, to be a commissioner or commissioners for the purposes of regulating, directing, approving, and confirming all sales and contracts for sale, enfranchisements, mortgages, and grants of rent charges, which shall be made by any bodies politic or corporate, or companies, or feoffees, or trustees for charitable or other public purposes, of or out of any manors, messuages, lands, tenements, or hereditaments, belonging to such bodies politic or corporate, or companies, or feoffees, or trustees for charitable or other public purposes, by virtue of the said recited act of the forty-second year of his present majesty, or of any subsequent acts relating to the redemption and sale of the land tax or of this act; and also for the purpose of regulating, directing, approving, and confirming all sales and enfranchisements which by virtue of the said several acts, or any of them, shall be made of any manors, messuages, lands, tenements, or hereditaments, wherein his majesty, his heirs or successors, have or shall have any estate, right, or interest, in possession, remainder, reversion, or expectancy, by any person or persons holding under any grant from the crown, or under any act of parliament (a). 3. And be it further enacted, that every such commissioner to be sioner's oath. appointed by virtue of this act, before he shall enter upon the execution of his office, shall take an oath to the effect following; (that is to say), Power of commissioners. "I, A. B., do swear that I will faithfully, impartially and honestly, according to the best of my skill and judgment, execute the several powers and trusts reposed in me by an act of the fifty-fourth year of his present majesty King George the Third, intituled [here insert the title of this act] according to the tenor and purport of the said act. So help me God." Which oath shall and may be administered by any one of the persons to be appointed a commissioner, to any others or other of them. 4. And be it further enacted, that the commissioners to be appointed pursuant to this act shall have and be invested with the like powers and authorities in all respects, as by the said recited act of the forty-second year of the reign of his present majesty, or by any subsequent act relating to the redemption and sale of the land tax, were immediately before the passing of this act vested in any person or persons acting or authorized to (a) By 1 & 2 Vict. c. 58, s. 1, the powers and authorities vested in commissioners appointed by this act are transferred to the commissioners of the treasury. act as a commissioner or commissioners in the execution of the said acts, by virtue of his majesty's letters-patent under the great seal; and any two commissioners to be appointed by virtue of this act for the purposes aforesaid may do any act, matter, or thing, which by this act all such commissioners so to be appointed are empowered to do. rectors or Vicars. 5. [Contracts for small portions to make a money payment].-Expired. 6. And be it further enacted, that for the purpose of redeeming any Sales by land tax by any rector or vicar, or for the purpose of raising any money for reimbursing the stock or money previously transferred or paid for the redemption of such land tax, or for purchasing an assignment of such land tax, under the powers and provisions of the said acts, or any of them, the land sold or proposed to be sold for those purposes, or any of them, under the powers of the said acts, or any of them, shall not necessarily be confined to such a quantity of any lands belonging to such rector or vicar as shall appear to the commissioners authorizing the same necessary to be sold for such purposes, but that any sale of lands hereafter to be made for any of the purposes aforesaid shall be deemed and considered good and effectual sales, notwithstanding the restrictions contained in any of the said acts, although the lands so sold or proposed to be sold, shall appear to the said commissioners more than shall be necessary for the purposes thereof; provided the said commissioners shall be satisfied that such proposed sale shall, under all circumstances, be beneficial or likely to prove beneficial to the rector or vicar making such sale, and to their respective successors; and provided the ordinary shall signify his consent to such sale, by any writing under his hand, to be produced before the said cominissioners. sioners may ment. 7. And whereas it occasionally happens, that the messuages, lands, Commis tithes, or other hereditaments, belonging to livings or other ecclesiastical exonerate benefices or charitable institutions, the clear annual income arising from small livings which does not amount to the sum of one hundred and fifty pounds, have from assessnot been rated to the land tax; be it further enacted, that it shall be lawful for the said commissioners to be appointed by letters-patent under the great seal, to direct the exoneration and discharge of such livings, or other ecclesiastial benefices or charitable institutions, from any future assessment of land tax thereon, in the same manner, and under the same regulations, so far as the same are applicable, as the commissioners heretofore appointed by virtue of his majesty's letters-patent were by the said act of the fifty-third year of the reign of his present majesty authorized and empowered to do in cases where the messuages, lands, tenements, or hereditaments, belonging to any such livings, or other ecclesiastical benefices or charitable institutions, were or should have been rated to the land tax. 8. And be it further enacted, that in all cases where there shall be any Transfer of surplus of stock transferred, as the consideration for or purchased with surplus stock. the money arising by any sale, mortgage, or grant to be made by virtue of any of the acts passed for the redemption and sale of the land tax, or of this act, by any body politic or corporate, or companies, or feoffees, or trustees for charitable or other public purposes, for the purpose of redeeming or purchasing any land tax (after reserving so much of such stock as shall be agreed to be transferred as the consideration for the land tax redeemed or purchased), such surplus stock shall, if the same shall not exceed one thousand pounds capital stock three per centum consolidated or reduced bank annuities, be transferred into the joint names of two trustees, to be nominated by such body politic or corporate, or company, or feoffees, or trustees of such charitable institution, in order that the |