A. D. 1747. C. 3. Anno vicefimo GEORGII II. Diftrefs, to be immediately reftored to the Owner thereof; and moreover, it fhall and may be lawful to break open (in the Day-tim:) any Houfe, upon Warrant, under the Hands and Seals of three or more of the faid Commiflioners, calling to their Affiftance the Conſtable, Tythingman, or Headborough, within the Countjes, Shires, Stewariries, Citics, Towns, and Places where any Refufal, Neglect, or Refiftance fhall be made; which faid Officers are hereby required to be aiding and affifting in the Premiffes, as they will anſwer the contrary at their Peril; and if any Perfon or Perfons appointed to pay any of the Duties charged by this Act, fhall refufe or neglect to pay the faid Sum or Sums fo appointed to be paid, by the Space of and for want of twenty Days after Demand, as aforefaid, where no fufficient Diſtreſs can or may be found, whereby the me may be levied, in every ſuch Cafe, three or more of the Commiffioners by this Act appointed, for any fuch City, County, or Place, are hereby authorized by Warrant under their Hands and Seals, to commit fuch Perfon or Perfons to the common Gaol, there to be kept without Bail or Mainprize, until Payment fhall be made. Difrefs, the Perfon to be commited. 6 Houfes may be broke open by Warrent; Notice to be zi- ven to the Cul- lectors the of Appeals. XII. And be it further enacted by the Authority aforefaid, That the faid Commiffioners, or any three or more of them, fhall, and they are hereby required to give the Collectors of the faid Rates and Duties hereby Time and Place granted, Notice at what Time or Times, Place or Places, the Appeals of any Perfon or Perfons, who fhall think themſelves aggrieved, by being over-rated by the faid Affeffors, may be heard and determined; which Day or Days of Appeal, fo to be appointed by the faid Commiffioners, fhall be within thirty Days from the reſpective Quarterly Days by this Act appointed for Payment of the faid Rates and Duties; and every fuch Collector is hereby alfo required, within ten Days after fuch Notice from the faid Commiflioners, to caufe publick Notice to be given in every Pariſh Church or Chapel of Eafe belonging to any fuch Parifh within his Diſtrict or Divifion, immediately after Divine Service, on the Lord's Day (if any fuch Divine Service fhall be performed there within that Time) of the Time and Place fo appointed by the faid Com- miffioners for hearing and determining Appeals, as aforefaid; and fhall alfo caufe the like Notices to be fixed in Writing upon the Door of each of the faid refpective Pariſh Churches, or Chapels of Eafe belonging to any fuch Pariſhes, on the fame Day, that all Perfons who fhall think themſelves over-rated may know when and where to make their Appeal to the faid Commiffioners; and the faid Commiffioners, or any three or more of them, fhall examine the Parties complaining, upon his or her Oath, concerning the Number of to examine upon Windows or Lights in the Dwelling-houfe or Houles for which he or they is or are reſpectively charged; and upon due Examination or Knowlege thereof, fhall abate, defalk, encreafe, or enlarge the faid Affeff- ment; and the fame fo encreafed or enlarged, on Non-payment thereof, fhall be eftreated by them into the Exchequer in Manner aforefaid; and every Perfon fo intending to appeal to the faid Commiffioners fhall and is hereby required to give Notice thereof in Writing to one more of the Affeffors of the Parish where- in he is rated, of ſuch his Intention to appeal, that ſuch Affeffor or Affeffors may then and there attend to juftify the faid Affeffment. Comm.ffioners Oath, &c. Collectors to give Notice in the Church, Notices to be fixed on the Doors of Churches. Appellant to give A Tefiors Notice. Appeals once XIII. And it is hereby declared, That all Appeals once heard and determined by the faid Commiffioners, heard to be final. or any three or more of them, or the major Part of them then preſent, on the Day or Days by them appointed for hearing Appeals, as aforefaid, fhall be final, without any further Appeal upon any Pretence whatſoever. No Perfens to be excmpted. Parents, &c. of Minors male liable, &c. XIV. And be it further enacted by the Authority aforefaid, That no Letters Patents granted by the King's Majefty, or any of his Royal Progenitors; or to be granted by his Majefty to any Perſon or Perfons, Cities, Boroughs, or Towns Corporate within this Realm, of any Manner of Liberties, Privileges, or Exemp- tions from Subfidies, Tolls, Taxes, Affeffments, or Aids, ſhall be conftrucd or taken to exempt any Perfon or Perfons, City, Borough, or Town Corporate, or any the Inhabitants of the fame, from the Burden and Charge of any Sum or Sums of Money granted by this Act, and all Non-obftantes, in fuch Letters Patents, made or to be made in Bar of any Act or Acts of Parliament for the Supply or Affiitance of his Majeſty, are hereby declared to be void and of none Effect; any fuch Letters Patents, Grants or Charters, or any Claufe of Non-obflante, or other Matter or Thing therein contained, or any Law or Statute to the contrary notwithſtanding. Commiffieners to a point a Time of General Biccung, &c. XV. And be it further enacted by the Authority aforefaid, That where any Perfon or Ferfons, chargeable with any Rates or Affeffinents by this Act impofed, fhall be under the Age of one and twenty Years, in every fuch Cafe the Parents, Guardians, and Tutors of fuch Infants refpetively, upon Default of Payment by fuch Infants, fhall be, and are hereby made liable to, and charged with the Payments which fuch In- fants ought to have made; and if fuch Parents, Guardians, or Tutors fhail neglect or refuſe to pay as afore- faid, it fhall and may be lawful to proceed againít them, in like Manner as against any other Perfon or Per- fons making Default of Payment, as herein before is mentioned; and all Parents, Guardians, and Tutors making Payment as aforcfaid, fhall be allowed all and every the Sums paid for fuch Infants upon his or their Accounts Collectors, on XVI. And be it further enacted and declared, That if any Collector that fhall, by virtue of this Act, be Non-payment of appointed for the Receipt of any Sums of Money thereby to be aflefled, fhall neglect or refuſe to pay any Monies, ers to commit Sum or Sumns of Money which fhall be by him received as aforefaid, and to pay the fame as in and by this Act is directed, and fhall detain in his or their Hands any Money received by them, or any of them, and the Commiffion- not pay the fame at fuch Time as by this Act is directed, the Commiflioners of each County, Shire, Stew- artry, Riding, City or Town reſpectively, or any three or more of them, in their reſpective Divifions, are the Perfon, and hereby authorized and impowered to imprifon the Perfon, and feize and ſecure the Eftate, as well Freehold fcize his Eflate. as Copyhold, and all other Eltate, both Real and Perfonal of fuch Collector to him belonging, or which fhall defcend or come into the Hands or Poffeffion of his Heirs, Exccutors, or Adminiſtrators, wherefoever the fame can be difcovered and found, and the faid Commiflioners who fhall fo feize and fecure the Eftate of any Collector or Collectors, fhall be, and are hereby impowered to appoint a Time for a General Meeting of the Commiffioners for fuch County, Shire, Stewartry, Riding, City, Town or Place, and there to caute publick Notice to be given of the Place where fuch Meeting fhall be appointed, ten Days at leaſt before fuch General
