loo C. lo. CnUeaoJC to and make SAc, For want of Di- fh-cfs, the Per- fnn to be com- mitLed, Colleftors not malcingPaymenC lo be fued, ^c, Method of charging the Duties in Scot- land. Coram ijli oners and AfTcHbrs negleding their Duty, the Surveyors to return Ccrtiii- tatcs to the Sui- vcyoit General, The Bnrons to appoint Colkc- Anno vicefimo prime Georgii II. A. D. 1748* houfe, for the Wii-.tlows of which fuch Sum fhal! happen to be affefTed and due, for Payment of the faid Forfeiture; and the faid ColleiStor fliall be, and is hereby impowered to caufe Poind or Diftram accor- dingly, and the Goods fo poinded or diltrained to keep by the Space of four Days, at the Cofts and Cnarges of the Owners thereof; and if the faid Owners do not pay the reipedlive Sums of Money, for which fuch Warrant of Poinding or Diftrefs was granted, v/itljin the faid four Days, then the faid Goods fliali be ap- praiied at, and in the Place where they are, by two or more Perfons, to be called and fv/orn for that Pur- pofe, and ftiall be fold for Payment of the faid Sums of Money, and the Charges of taking and keeping the Poind and Diftrefs, and the Overplus coming by fuch Sale (ifany be) to be immediately reftored to the Owner; and where no Goods fufficicnt for Payment of the faid Sums can or may be found, to be poinded or diflrained, and the Perfon liable, fliall negleifl or refufe to pay the fame, in every fuch Cafe any one of the CommifFioners aforefaid, ihall be, and hereby is authorized and required, by Warrant under his Hand, to commit fuch Perfon to the com.mon Gaol, there to be kept Vv-ithout Bail, until Payment fhall be made i and in cafe any fuch CollecStor in that Part of Great Britain czlhd Scotland, ihaM not make Payment of the Sums to be received by him, in Terms of his Bond aforefaid, to the Receiver General to be appointed as aforefaid. Diligence fhall and may proceed by Horning, Arreftment, Poinding, Denunciation, Caption, Imprifonment and otherwife, upon fuch Bond, againft fuch Colleftor and his Cautioners, at the Suit of the faid Receiver General, for Payment of the whole Sums affeffedupon the Shire, Stev/artry, City or Bo- rough for which he is Colle£l:or, in fo far as they have not been paid unto the faid Receiver General, and of the Penalty in fuch Bond, fubjeft to fuch E.eiief and Modification in Law or Equity, as {hall be av/arded and granted by the Lord Chief Baron of his Majefty's Exchequer in Scotland, or by any two of the faid Ba- rons, upon fummary Application to be made to them by fuch Colledor, and giving Notice to, and Hear- ing the faid Receiver General on Behalf of his Majefty. XXVL And, for obviating Doubts which may arife about the Charging of Windows or Light?, and the Perfons liable in Payment of the Rates and Duties for the fame, in Scotland, within the Meaning of the aforefaid Ad, and of this prefent Aft; Be it enafted by the Authority aforefaid. That every Perfon and Perfons occupying any Dwelling-houfe in any Edifice or Land, within any County, Stewartry, City, Bo- rough, Town or Place refpecSively,. within that Part of Great Britain called Scotland, having more than nine Windows, whether fuch Dv/elling-houfe be in a feparate Building, and under a diftincSl and feparate Roof, orbePart of any Edifice, Land or Building, and under the fame Roof with other DweHing-houfes, and which Dwelling-houfe any Perfons fhall have been in PoffeJTion of, at any Time after the Term of TFlntfunday or Martinmas, immediately preceding any of the Half-yearly Days, appointed for the Payment of the faid Rates and Duties, fhall be deemed and taken to be the Occupier or Occupiers, and Tenant or Tenants of fuch Houfe, to all Intents and Purpofes, as if liich Dwelling-houfe was a feparate Building, and under a diftinct and feparate Roof. XXVIL And be it further enaded. That in cafe the CommiiHoners hereby appointed for putting the faid Ad in Execution, with regard to Scotland, fhall refufe or negledt to iffue their Precept or Precepts, un- der the Hand of fuch one of them, as fhall, by the major Part of thofe met, be elededPrefes of the Meet- ing, to fuch Inhabitants of every Parifh, within their feveral Shires, Stewartries, Cities or Boroughs, and fuch Number of them, as the major Part of the CommifTioners fo mst, fliall, in their Difcretions, think mofl convenient to be Affeflbrs as aforefaid, requiring them to appear before the faid Commiflioners as herein before is mentioned; or if the Perfons who fhall be fo required to appear, fhall refufe or negled to appear as is herein before direded, or if the Perfons who fliall be appointed Afleflbrs by the faid CommifTioners, as herein before is mentioned, fhall fail or neglefl to bring in their Certificates in Writing, under their Hands, of every Dvvelling-houfe inhabited or charged by the {aid Ad, within the Limits of thofe Parifhes in--which they fhall feverally be appointed to ad, and of the Number of Vv^'indows or Lights in each Houfe, with the Names of the feveral Occupiers or Inhabitants of each rcfpedive Dwelling-houfe, and of the Sums of Money v;hich they ought to pay by virtue of the faid Ad, as aforefaid; or if the faid Commiflioners, or the major Part of them, who fliall be prefent upon the Day appointed for the firft General iVIeeting of the CommifTioners of Shires and Stewartries, Cities and Boroughs, for the Land Tax, granted for the Ser- vice of the Year one thoufand fevso hundred and forty-eight, or on fuch Days, as fhall be appointed for the firft General Meeting of the Commiflioners of the Land Tax, to be granted for the Service of any fub- fequent Year, by any future Ad or Ads of Parliament, fliall fail or negled to eled and chufe fome fit Peifon to be Colledor of the faid Rates and Duties as aforefaid, or to take fuch Bond, with fufficient Caution from him, for his due Execution of the faid Office, and for other Purpofes herein before di- reded; that then, and in fuch Cafe, it fhall and may be lawful to and for the faid Surveyor or Surveyors, to make a Certificate in Writing, under their rcfpedive Hands, of every Dwelling-houfe inhabited or charged by the faid Ad, within the Limits of thofe Pariflies in which they feverally ad, and of the Number of Windows or Lights in each Houfe, with the Names of the feveral Occupiers or Inhabitants of each refpec- tive Dwelling-houfe, and of the Sums of Money which they ought to pay by virtue of the faid Ad as afore- faid, and to return fuch Certificates to the Surveyors General of the fiid Rates and Duties M Edinlmrghy who are forthwith to deliver the fame to the Barons of the Court of Exchequer in Seethed; and that it fliall and may be lawful to and for the faid Barons, or any tv>'o of them, to appoint Colledors for colieding the faid Rates and Duties as aforefaid, within fuch rcfpedive Places, and that the Colledors fo to be appointed by two of the faid Barons as aforefaid, fhall have the fame Power to colled, receive and recover the faid Rates and Duties, as fuch Colledors would have had in cafe they had been airpointed to be Colledors by the faid- Comhiifiioners as aforefaid; and that the faid Barons of the Exchequer in Scsthmd fhall have all fuch and the fame Powers to ad in and about the colleding, recovering, getting in, receiving and jiaying of the faid Rates and Duties upon Houfes, as are given to the fiiid Commiflioners by the faid former Ad, or this pre- fent Ad, fo that the faid Rates and Duties may be fully and effedually railed and paid, according to the true Intent and Meaning of the faid recited Ad, and of this prefent Ad. XXVI il. And
