LXXIII. Provided also, that it shall not be construed any preference to incur any penalty in point of payment in course, as aforesaid, if the said treasurer of the navy, or paymaster of the ordnance, or their deputies respectively do pay subsequent bills of persons which come and demand their money, and bring their warrant or order in their course for the same, so as there be so much money reserved as will satisfy precedent bills or contracts registered, as aforesaid, which shall not be otherwise disposed of, but kept for them in the said respective offices. 4 GEORGE 3, CAP. 2.-An act for granting an aid to his majesty by a land tax to be raised in Great Britain, for the service of the year one thousand seven hundred and sixty-four. 34 GEORGE 3, CAP. 8.-An act for granting an aid to his majesty by a land tax, to be raised in Great Britain, for the service of the year one thousand seven hundred and ninety-four. SPACE LEFT FOR REFERENCE, IF NECESSARY, TO ACTS OF PARLIAMENT PASSED SUBSEQUENT TO A. D. 1845. LAND TAX, REDEMPTION. Land tax shall be rais 38 GEORGE 3, CAP. 60, SECS. 1-25, 29-44, 64-107 & 109-122. -An act to make perpetual, subject to redemption and purchase in the manner therein stated, the several sums of money now charged in Great Britain as a land tax for one year, from the twenty-fifth day of March one thousand seven hundred and ninety-eight.-Whereas it may materially conduce to strengthening and supporting the public credit, and to augmenting the national resources at this important conjuncture, that the duty now payable for one year on land should be made perpetual, but subject to redemption and purchase, on transferring to the commissioners for the reduction of the national debt a certain proportion of capital stock, in the manner hereinafter stated; 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 the several and respective sums of money charged by virtue of an act of the present session of parliament, intituled an act for granting Cap. 5. an aid to his majesty by a land tax, to be raised in Great Britain, for the after March service of the year one thousand seven hundred and ninety-eight, on 25, 1799, the respective counties, ridings, stewartries, cities, boroughs, cinque ed yearly for ports, towns, and places in Great Britain, in respect of the manors, ever; messuages, lands, tenements, and hereditaments, in the said act mentioned, lying within the same counties, ridings, stewartries, cities, boroughs, cinque ports, towns, and places respectively, to be raised, levied, and paid unto his majesty, within the space of one year from the twenty-fifth day of March one thousand seven hundred and ninety-eight, shall, from and after the expiration of the said term, (except as hereinafter mentioned), continue, and be Sec s. 2, 3, raised, levied, and paid yearly to his majesty, his heirs and successors, from and after the twenty-fifth day of March in every year for ever; and that all the several powers, rules, directions, provisions, articles, clauses, matters, and things, contained in the said act of the present session of parliament, as far as the same are not varied or otherwise provided for in and by this act, shall continue and be in full force, and be duly observed, practised, and put in execution as fully and effectually as if the same powers, rules, directions, provisions, articles, clauses, matters, and things were particularly repeated and re-enacted in the body of this act, and expressly applied to the provisions thereof, subject nevertheless to the rules, subject to regulations, restrictions, and conditions of redemption or purchase or purchase. herein mentioned. redemption not extend pensions, &c. II. Provided always, and be it further enacted, that none of the Thisact shall provisions in this act contained shall extend, or be construed to to personal extend, to any sum or sums of money charged, by virtue of the said estate, offices, act of the present session of parliament, upon any estate in ready the rates on money, debts, goods, wares, merchandizes, or personal estate, or upon any person or persons in respect of any public office or em- 1799, shall which after March 25, according to of future acts. be levied ployment of profit, or any salaries, gratuities, bounty monies, rewards, the direction fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments, payable out of the receipt of his majesty's exchequer in England, or out of his majesty's public revenues in Great Britain, in the said act mentioned, but that the several sums of money charged upon any estate in ready money, debts, goods, wares, merchandizes, or personal estate, by the said act, and also the several sums of money charged under and by virtue of the said act upon any offices or employments of profit, or any salaries, gratuities, bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments, shall, after the twenty-fifth day of March one thousand seven hundred and ninetynine, be ascertained, raised, levied, collected, and paid, according to the directions of any act or acts to be passed for that purpose. Rates on personal estate, offices, pen the year ending March 25, 1799, shall be distin those on land III. And be it further enacted, that the several and respective sums of money, charged or to be charged under and by virtue of sions, &c. in the said act of the present session of parliament, for and in respect of any estate in ready money, debts, goods, wares, merchandizes, or personal estates, and for and in respect of any offices or employments guished from of profit, salaries, gratuities, bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments aforesaid, by any assessment made in the year ending on the twenty-fifth day of March one thousand seven hundred and ninety-nine, shall, in every parish or place where such sums are charged and assessed, be separated and divided from the remainder of the monies charged in such parish or place, by virtue of the said act of the present session of parliament, and shall be so returned in the several duplicates thereof, to be transmitted according to the directions of the said act. in the assessments and duplicates. The king ing the land land tax commissioners in each district. IV. And be it further enacted, that it shall be lawful for his may appoint commission- majesty, his heirs and successors, by warrant under his royal sign ers for sell- manual to nominate and appoint, in every county, riding, stewartry, tax, from the city, borough, cinque port, town, and place, in Great Britain, such and so many of the persons who are or shall be named or appointed in or by any act or acts now in force, or hereafter to be passed, to carry into execution the act of the present session of parliament before mentioned, or this act, as to his said majesty shall seem fit, to be commissioners for the purpose of selling the land tax arising in the several counties, ridings, stewartries, cities, boroughs, cinque ports, towns, and places, wherein they are or shall be respectively specially nominated and appointed, and the said several persons so to be nominated or appointed by his majesty, his heirs or successors, shall be commissioners for the said purpose. ers' oath. Commission- V. And be it further enacted, that every commissioner especially nominated and appointed for the purpose of this act, and also every commissioner of appeals, before he shall enter upon the execution of the said office, shall take an oath to the effect following; that is to say, 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 thirty-eighth year of the reign of his majesty king George the third, intituled an ers may ex formation, sirous of re purchasing any land tax; otherpersons act for making perpetual, subject to redemption and purchase in the manner therein stated, the several sums of money now charged in Great Britain, as a land tax for one year, from the twenty-fifth day of March one thousand seven hundred and ninety-eight, 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 appointed to be a commissioner, to any other or others of them. VI. And be it further enacted, that it shall be lawful for the com- Commissionmissioners specially appointed for the purposes of this act, and they amine and are hereby authorized and empowered, to examine upon oath or receive inaffirmation (which oath or affirmation they or any one or more of on oath, from them are, and is hereby authorized to administer) all persons who persons de shall be desirous of redeeming or purchasing any land tax under deeming or this act, and all other persons who shall be willing to be examined touching any matters or things, relating to the title of any person or persons in remainder, reversion, or expectancy to any estate, or having any mortgage, lien, or incumbrance upon any estate, the land tax charged upon which is proposed to be redeemed or purchased under this act, or touching any matter or thing relating thereto, that such commissioners may think necessary for their information, for the execution of the powers vested in them; and also to and from require, from any person or persons claiming any benefit of prefer- interested in ence under this act, the production, upon oath or affirmation, of any remainder, deed, conveyance, or instrument relating to such estate; and to &c. with receive any affidavit or deposition in writing, upon oath or affirma- power to tion, which shall be made in any part of Great Britain above the spection of distance of ten miles from the place where the said respective com- relating missioners shall meet, before any mayor or magistrate of any city, thereto; town, or place, having authority to administer an oath in any matter civil or criminal in such city, town, or place, or before any justices of the peace of any county or district where the person making such affidavit, deposition, or affirmation shall happen to be; or to receive and to reany affidavit or deposition in writing, upon oath or affirmation which davits of shall be made in any parts beyond the seas, before any magistrate of the fact; of the county, territory, or place, having competent power and authority to administer an oath, and residing near the place where the person making such oath or affirmation shall also reside, and certified and transmitted to the said commissioners under the hand and seal of such magistrate: provided, that in every such affidavit, provided the deposition, or affirmation, there shall be expressed the addition of made in purthe party making the same, and the particular place of his or her suance of the abode, and the same shall be entitled an affidavit, deposition, or affirmation made in pursuance of this act. the lands in require in any deed ceive affi affidavit be act. shall incur VII. And be it further enacted, that if any person, upon exami- Persons nation on oath or affirmation before the said commissioners respec- false oath or making any tively, or in any affidavit, deposition, or affirmation, before any mayor, affidavit, magistrate, or justice of the peace in Great Britain, in any matter the penalties relating to the execution of this act, shall wilfully and corruptly give of perjury. false evidence, or shall in any such affidavit, deposition, or affirmation, wilfully and corruptly swear or affirm any matter or thing which shall be false or untrue, every such person so offending, and being thereof duly convicted, shall be, and is hereby declared to be Two commis contract with corporations holding Jand, for redemption of the land tax thereon, by virtue of subject and liable to such pains and penalties as, by any law now in being, any persons convicted of wilful and corrupt perjury are subject and liable to. VIII. And be it further enacted, that it shall be lawful for the sioners may commissioners specially to be appointed for the purpose of this act, persons and or so many of them as shall be present at any meeting or meetings to be holden in any county, riding, stewartry, city, borough, cinque port, town, or place, or any two or more of them, to contract and agree with all and every persons or person, bodies politic and corporate, guilds, mysteries, fraternities, and brotherhoods, whether corporate or not corporate, having or holding any manors, messuages, lands, tenements, or hereditaments described in the said act of the present session of parliament, for the redemption of the land tax charged upon their respective manors, messuages, lands, tenements, or hereditaments aforesaid, according to the assessment and rate made or to be made in pursuance of the said act, upon the terms and conditions, and in manner hereinafter described and mentioned. the act of the present Form of the contract in The consi deration of the redemp IX. And be it further enacted, that every contract and agreement schedule (B,) made and entered into by virtue of this act, with the commissioners specially to be appointed for the purpose aforesaid, by any person or persons, bodies, corporations, or companies before described, for the redemption of any land tax charged upon his, her, or their manors, messuages, lands, tenements, or hereditaments aforesaid, shall be in the form mentioned and described in the schedule to this act annexed, marked (B), and the consideration therein to be inserted, and contracted and agreed to be given for such redemption as aforesaid, shall be so much capital stock of public annuities transferrable at the bank of England, bearing an interest after the rate of three pounds per centum per annum, commonly called the three pounds per centum consolidated annuities, and the three pounds per centum reduced annuities, as will yield an annuity or dividend exceeding the amount of the land tax so to be redeemed as aforesaid by one tenth part thereof, such capital stock to be transferred to the commissioners appointed by an act of the twenty-sixth year of the reign of his present majesty, for the reduction of the national debt, in trust for the tion shall be so much stock in the the amount Such stock shall be transferred to the commissioners debt, within four years from March act. purposes of this X. And be it further enacted, that the transfer of the whole amount of the capital stocks in the three pounds per centum annuities, or either of them, to be transferred as before mentioned, shall be for reducing made to the commissioners for the reduction of the national debt, the national within the period of four years from the twenty-fifth day of March one thousand seven hundred and ninety-nine, by four instalments in 25, 1799, by every year; videlicet, on or before the first day of May, the first day four instal- of August, the first day of November, and the first day of February in each year, the first instalment to be made on such of the said days or the whole as shall next ensue the entering into such contract: provided always, may be traus- that it shall be lawful for any person or persons, bodies, corporations, once, (when or companies before described, to stipulate with the said commissioners for the transfer of the whole of the said capital stock at one time, or that the same shall be transferred by instalments within a less period than four years, so that the same be made by even instalments at equal intervals within the period agreed upon, and on the ments in each year; ferred at no interest shall be payable (See's. 91.) or by shorter instalments, if so stipu lated. |