to the property and income tax in certain cases. 5 & 6 Vict. c. 35. For the relief of persons doubly as sessed to the property and income tax. Act may be altered this session. by reason of doubts as to the districts, parishes or places in which corporations, companies, societies and other persons in certain cases ought to be assessed for profits under the several schedules of the said act, and by reason of their being liable to be assessed for profits under one or more of the said schedules in several districts, parishes or places; for remedy whereof be it enacted, that in any case where any doubt shall have arisen or shall arise as to the district, parish or place, or districts, parishes or places, in which any corporation, company, society or person ought to be charged or assessed to the duties granted by the said last-recited act under any one or more of the schedules of the said act, and also in any case where any corporation, company, society or person shall have been charged or assessed, or shall be liable to be charged or assessed, to the said lastmentioned duties, under any one or more of the said schedules, in two or more districts, parishes or places, it shall be lawful for the commissioners of stamps and taxes, or any two or more of them, and they are hereby authorized and empowered, in any of the several cases aforesaid, to order and direct that such corporation, company, society or person shall be charged and assessed to the said duties in such district, parish or place, or districts, parishes or places, as shall appear to the said last-mentioned commissioners to be most convenient and proper, and thereupon such corporation, company, society or person shall be charged and assessed to the said duties according to such order, any thing in the said last-recited act to the contrary notwithstanding. 8. And for the relief of parties who may be doubly charged or assessed to the said last-mentioned duties, be it enacted, that whenever it shall appear to the satisfaction of the commissioners of stamps and taxes that any corporation, company, society or person hath been or shall have been, either by any error, mistake or otherwise, assessed more than once to any of the said duties for the same cause and for the same year, and either in the same district, parish or place, or in different districts, parishes or places, it shall be lawful for the said last-mentioned commissioners, or any two or more of them, to order and direct that the whole or so much and such part of such one or more of the said assessments as shall appear to them the said commissioners to be a double charge or overcharge as aforesaid shall be vacated and discharged, and thereupon the same shall be by such order vacated and discharged accordingly. 9. And be it enacted, that this act may be amended or repealed by any act to be passed in the present session of parliament. qualification of commissioners for, 105. granted to Prince of Wales, &c. not charge when may be made to Court of Chancery o when consideration does not exceed 500l. how such appeals determined, ib. to be made by petition, ib. against land tax, when and how to be heard APPEALS against land tax-continued. parties appealing to give notice of, to assessors, 6, 80. parties prosecuting may inspect duplicates of assessments, ib. once heard and determined to be final, ib. how commissioners to proceed when allowed, 8, 103. ASSESSMENTS on houses inhabited by foreign ministers to be paid by landlords, on lands, &c. valid, although not in the townships, &c. in which they are schedules of, to be signed and sealed by commissioners and delivered to exceeding the quota, how dealt with, 258, 259. to cease in places where tax wholly redeemed, 46, 209. ASSESSORS of land tax, how appointed, 4, 78. duties of, 5, 79. penalties on for non-attendance, or refusal to serve, or neglect of duty, not compellable to serve out of city, &c. where they dwell, 10, 93. to bring in certificate of assessment, 5, 79. to return two persons as collectors, ib. to deliver copy of assessment to commissioners, ib. may be fined by commissioners for neglect of duty, 10, 85. not liable to any penalties except those inflicted by the act, 93. to be assessed by commissioners, ib. may be remunerated out of excess, 276. for extra parochial places to be nominated by commissioners, 93. acts to be done by, under 38 Geo. 3, c. 5, extended to all times after- ASSIGNMENT of contracts for redemption may be required by parties entitled to remainders or reversions, 42, 173. how enforced, ib. of land tax purchased, how effected, 132. form of, ib. a memorial of, to be entered, ib. AUDITOR of Exchequer to keep a separate register of all monies received for AUDITORS, &c. of crown fee farm and chief rents to allow tenants 4s. in the BANK to transmit weekly to commissioners of taxes the average price of 31. to retransfer stock and repay money improperly transferred or paid for re- annuities, how dividends on payable where contracts have become void, INDEX. BATH, city of, amount of land tax charged upon, 73. BERKS, county of, amount of land tax charged upon, 69. 299 BILLS or securities remitted for land tax may be indorsed by commissioners for BISHOPRICKS, patent offices in, to pay where assessed in 1693..101. BISHOPS, land tax redeemed by, to be considered an additional rent, 49, 172. penalty on retaining, 83. BRECON, borough of, amount of land tax charged upon, 74. county of, amount of land tax charged upon, ib. BRIDEWELL HOSPITAL, exempt from land tax, 88. BRIDGEWATER, borough of, amount of land tax charged upon, 73. BRISTOL, city of, amount of land tax charged upon, 73. BROMLEY COLLEGE, exempt from land tax, 88. BUCKS, borough of, amount of land tax charged upon, 70. county of, amount of land tax charged upon, ib. BURY ST. EDMONDS, borough of, amount of land tax charged upon, 73. C. CALDER AND AYRE, navigation of, one moiety to be assessed in Wakefield and the other in Leeds, 91. CAMBRIDGE, town of, amount of land tax charged upon, 70. assessments on, how to be raised, 113. county of, amount of land tax charged upon, 70. colleges in, exempt from land tax, 88. CANAL company may redeem land tax, and make calls for the purpose, 155. CARDIGAN, County of, amount of land tax charged upon, 74. CARMARTHEN, borough of, amount of land tax charged upon, 74. county of, amount of land tax charged upon, ib. CARNARVON, County of, amount of land tax charged upon, 74. what fee allowed to clerk for, 201. CHANCERY, officers in, to be assessed in the Liberty of the Rolls, 94. court of, when application may be made to, 170. CHARITIES, trustees for, may declare in contracts that livings on which land sales, &c. by, to be under the direction of commissioners appointed by the crown, 167. See tit. "Commissioners." when to have preference in redeeming, 142. CHARITIES-continued. questions between, and their lessees, to be settled by crown commissioners, reversions purchased of, by lessees, how to be held, 55, 169. donations to, may be applied in redemption of land tax, 49, 155. trustees for, may enter into contracts for redemption of land tax, 138, 139. money may be given or devised to, for redeeming land tax, 156. may apply money directed to be laid out in land in purchase of land may sell lands, &c. or apply trust money for redemption of land tax, 243. to present memorial to commissioners previously to sale of any lands, CHARITABLE uses, lands settled to, when liable to land tax, 89. when exonerated, 239. CHARLBURY, tithing of, may be assessed in Chadlington, 91. CHESTER, city and county of, amount of land tax charged upon, 70. county of, amount of land tax charged upon, ib. CHURCH LENCH, parish of, and part of Crowle parish, may be assessed in CHUTE, Forest of, to be assessed as heretofore, 91. CLERGYMEN, governors of charity for relief of widows and children of, may CLERKS to commissioners, allowance to, 82. books, &c. in possession of, deemed vested in commissioners, 6, 83. to cast up sums assessed and insert total before duplicates signed by com- may be allowed for extra expenses out of excess of land tax, 260. to furnish commissioners with copies of altered assessments, 41, 147. to be made in respect of land tax redeemed, ib. COLCHESTER, city of, amount of land tax charged upon, 71. how to be assessed, ib. COLLECTORS of land tax, how appointed, 80. duties of, 81. not compellable to serve out of city, &c. where they dwell, 10, 93. for extra parochial places to be appointed by commissioners, 93. to give notice of times appointed for appeals, 80. to permit appellants to inspect duplicates of rates or assessments, ib. to pay rates collected by them to receiver-general, 10, 81. allowance to, 10, 82. may levy sum charged by distress, 10, 84. penalties on, for neglect of duty, 232. may be imposed by commissioners, 85. |