6 C. 3. Anno tricesimo nono Georgii III. A.D. 1798.
Officers shall pay where employed, Sc c.
Officers in Chancery shall be affielTcd in the Rolls Liberty.
MctArrs m CVancery, Six Clerks, and Refiners, shall be Commissioners. 1'enfions, frc. to be rated where payable-
Where any Office is executed by, Deputy, the Assessment shall be paid by turn, Ax.
Iter Majesty the Queen, or the Royal Family cot chargeable in respect of Annuities.
Superannuated Sea Officers, Pensions of Widows of Set Officers, Poor Knights of Windfoiy Pen-fion to the Poor Clergy of the Isle of Man, or v the Pages of such Accounts to the proper Collectors of such Monies for the respective Parishes or Places where the said Monies are assessed by this Act.
XVI. And be it further Rafted, That every Person in England, Wales, or Berwick upon Tweed, rated or assessed for his Office or Employment, shall be rated and pay for his laid Office or Employment in the County, City, or Place, where the same shall be exercised, although the Revenue or Profits arising by such Office or Employment are payable elsewhere.
XVII. Provided always, That the Right Honourable the Master of the Rolls, the Matters in Chancery, Six Clerks, Clerks of the Petty Bag, Examiners, Registers, Clerics of the Inrolments, Clerks of the Affidavit and Subpoena Offices, and all other flic Officers of the Court of Chancery, that execute their Offices within the Liberty of the Rolls, shall there be assessed for their respective Offices, Salaries, and other Profits, and not elsewhere; and the said Matters in Chancery for the Time being, and the said Six Clerks and Registers for the Time being, shall be the Commissioners for putting in Execution, and shall put in Execution this Act, within the said Liberty, and exercise the Powers therein contained; and that all Annuities, Stipends, and Pensions, payable to any Officers in respect of their Offices, shall be taxed and assessed where such Officers are rated and assessed for their Offices, and not elsewhere; and that all other Pensions, Stipends, and Annuities, in England, Wales, and Berwick upon Tweed, not charged upon Lands, shall be charged and assessed in the Parishes and Places where they are payable.
XVIII. And whereas divers Offices and Employments of Profit, chargeable by this Act, are executed c by Deputy, and the principal Officers living in Places remote from the Division, Parish, or Place, where such Offices or Employments are taxable, the Rates and Assessments for such particular Offices and Employments cannot be recovered without great Charge and Difficulty be it therefore enacted, That where any Office or Employment of Profit, chargeable by this Act, is or shall be executed by Deputy, such Deputy shall pay such Assessment as shall be charged thereon, and deduct the same out of the Profits of such Office or Employment; and in case of Refusal or Nonpayment thereof, such Deputy shall be liable to such Distress as by this Act is prescribed against any Person having and enjoying any Office or Employment of Profit, and to all other Remedies and Penalties therein respectively contained; and that there shall be the like Remedies and Penalties for the recovering the Monies assessed upon any such Office or Employment of Profit to the Land Tax for the Year one thousand seven hundred and six, and for any subsequent Year not yet satisfied, in all Cases where the Accounts of those Years, or any of them, are not other wise cleared in the Exchequer.
XIX. Provided always, and it is hereby further enacted, That this Act, or any Thing herein contained, shall not charge, or be construed io* charge, her Majesty the Queen, or any of the Royal Family, for or in respect of any Annuities or yearly Payments granted to her said Majesty, and to their said Royal Highnesses; but that such Sums of Money, Annuities, or yearly Payments, and her said Majesty, and their Royal Highnesses, and their Treasurers, Receivers General, and Servants, for the Time being, in respect of the same, shall be free and clear from all Taxes, Impositions, and other Charges whatsoever.
XX. Provided also, That this Act, or any of the several Clauses herein contained, shall not extend to charge the Pensions of any superannuated Commission or Warrant Sea-Officers, or the Pensions of Widows of Sea-Officers (lain in the Service of the Crown; or the Revenue of the Most Noble Order of the Garter; or the Pensions of the Poor Knights of Windsor, payable out of the Exchequer only; or to charge a certain Pension of one hundred Pounds granted by the late King Clmrles the Second to the Poor Clergy of the Ifie of Man; or to charge the Pensions or Salaries of his Majesty's Pages of Honour; or of the Officers and Persons employed, or to be employed, in collecting the Tolls and Duties payable by virtue of any Act or Acts of Parliament for making, repairing, or maintaining any Publick Roais, by reason of their said Offices or Employments, or any Salary arising thereby.
Honour, or the Salaries of Collectors of Tolls, not chargeable.
Residentiaries in Cathedrals not chargeable ' in certain Cates.
Duties on Sugar by»7 Geo. 3.
13. 34 Geo. 3. c. 4. and 37 Geo. 3. c. 15.; ©n Malt, by *7 Geo. 3. c. 13.3 - and the Duties ®f Excite on Tobacco and Snuff, by 19 Geo. 3. c 68; which by 380*0. 3. c. 60. $ 10S, were to cease on March 15,1799, shall be c#nti-iwed^Hl March *5, 1800.
XXI. And whereas the Rents and Revenues belonging to the Residentiaries of the Cathedral Churches in England and Wales are chargeable to the Land Tax granted and made perpetual as aforesaid, and in some Cases the Overplus of the said Rents and Revenues above such Tax, Repairs, and other Charges, is to£o in Shares for the Maintenance of the said Residentiaries, which Shares are diminished by the said Land Tax it is provided and enacted, that in such Cases the said Residentiaries shall not, by this Act or any of the Clauses therein contained, be further chargeable as enjoying Offices of Profit out of the said Rents and Revenues; any Thing herein contained to the contrary notwithstanding.
XXII. And whereas by the said Act passed in the thirty-eighth Year of the Reign of his present Majesty, intituled, An Act for making perpetualyfuhjeft to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land-Taxxfor one Yearfiromthe twenty-fifth Day of March one thousand seven hundred and ninety-eight, it was enacted, that the several Duties imposed on Su- gar, by three Acts of the twenty-seventh, thirty-fourth, and thirty-seventh Years of the Reign of his present Majesty; on Malt, by an Act made in the twenty-seventh Year of the Reign of his present Majesty j and the Duties of Excise on Tobacco and Snuff, by an Act made in the twenty-ninth Year of the Reign of his present Majesty, should continue in Force until the twenty-fifth Day of March one thousand seven hundred and ninety-nine* and no longer, but should from thenceforth cease and determine, unless the same should be specially continued by Parliament be it further enacted, That the said several Duties on Sugar, Malt, Tobacco, and SnufE and the said Acts granting the same, and all the Provisions thereof, shall be, and the same are hereby feverafiy and respectively continued from and after the Expiration of the Time limited as aforesaid, until the twenty-fifth.Day of March one thousand eight hundred; and all the Monies arising thereby, which shall be paid into the said Receipt of the Exchequer, mall be entered separate and distinct from all otoer Monies paid and payable to his Majesty.
XXIII.
