$ 18, $19. 49 G. 3. c. 82. § 1. < and Twelfth Years of the Reign of His faid late Majefty King George the First, and the faid recited Acts in the Thirty first and Thirty fecond Years of the Reign of His faid late Majefty King George the Second, and in the Twenty ninth Year of the Reign of His prefent Majefty refpectively, fo far as the fame relate to the faid Duties of Six pence and One Shilling in the Pound refpectively, hould from and after the Twenty fifth Day of March One thou • fand eight hundred and eight, be and the fame were thereby repealed with an Exception therein mentioned: and it was by the faid last recited Act enacted, that for and upon all Penfions charged upon any of His Majefty's Revenues, or any Rates or Duties granted to His Majefty, or upon the Contingent Fund, Fees or Incidents of any Office, or upon an Publick Monies, and alfo upon all Salaries, Fees or Wages, payable for or in refpect of any Offices of Profit granted by or derived from the Crown, upon, for or in refpect of which before the paffing of this Act, the faid Deduction of Six pence in the Pound was charged or chargeable, there fhould be impofed a Duty of Six pence in the Pound, and for and upon every Twenty Shillings of the yearly Value or Amount of all Salaries, Fees and Perquifites, incident to or received for or in refpect of all Offices and Employments of Profit, and for every Twenty Shillings of alt Pentions and other Gratuities payable out of any Revenue belonging to His Majefty in Great Britain, or out of the Contingent Fund, • Fees or Incidents of any Office, or out of any Publick Monies exceeding the Value of One hundred Pounds per Annum, and in refpect of which Penfions or other Gratuities, before the pafling of the faid laft recited Act, the faid Deduction of One Shilling in the • Pound was charged or chargeable, or made or liable to be made, there should be charged a Duty of One Shilling; and it was by the faid laft recited A& further enacted, That the faid feveral Duties of Six pence and One Shilling refpectively, by the faid A& granted, fhould be charged and chargeable for One Year, from the Twenty fifth Day of March One thoufand eight hundred and eight: And whereas another A&t was paffed in the laft Seffion of Parliament, intituled, An Ad for continuing and making perpetual feveral Duties of One Shilling and Six pence, repealed by an Act of the laft Seffion of Parliament, on Offices and Employments of Profit, and in Annuities, Penfions and Stipends, and thereby granted for one Year to the Twenty fifth Day of March One thoufand eight hundred and nine, by which it was enacted, That from and after the Twenty fifth Day of March One thoufand eight hundred and nine, there fhould be affeffed, railed, levied and paid, unto and for the Ufe of His Majefty, his Heirs and Succeffors, upon all Annuities, Pentions, Stipends and other Payments, Salaries, Fees, Wages and Perquifites, as fet forth in the Schedule to the faid Act annexed, the feve⚫ral Rates and Duties refpectively inferted and contained therein: And whereas Doubts have arifen whether the Rates and Duties fpecified in fuch Schedule extend to the faid Duties of Six pence and One Shilling refpectively, charged and chargeable in Scotland, by the faid recited Acts paffed in the Seventh Year of the Reign of His faid late Majefty King George the First, and in the Thirty firft Year of the Reign of His faid late Majelly King George the Second ;' Be it it enacted by the King's Moft Excellent Majesty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Scotland. and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That the faid Duties of Six pence and One The Duties of Shilling refpectively, fhall be affeffed, raifed, levied and paid in Scot. 6d. and 15. to land, for the Purpofes directed by the faid laft recited Act, for and be railed in in refpect of all Penfions and Annuities, and for and in refpect of all Salaries, Fees, Wages and Perquifites, and for and in refpect of all Penfions or Gratuities, for or in refpect of which or of any of which the faid Duties were refpectively charged or chargeable in Scotland, prior to the paffing of the faid laft recited Act, by virtue of the faid Two recited Acts, paffed in the Seventh Year of the Reign of His faid late Majefty King George the Firit, and in the Thirty first Year of the Reign of His faid late Majefty King George the Second, or by virtue of any Act or Acts paffed prior to the paffing of the faid lait recited Act paffed in the laft Seffion of Parliament, in the man- 49 G. 3. c. 2. ner in which the fame were refpectively railed, affefled, levied and paid prior to the paffing of the faid recited Act paffed in the Forty eighth Year of the Reign of His present Majesty. CA P. LVII. An Act to revive and continue until the Twenty fifth Day of W 23 G. 3. c. 77. revived and cou tinued till March 25, 1815, except certaia WHEREAS the Law hereinafter mentioned has by Experience been found ufeful and beneficial, and it is expedient that the fame fhould be revived and further continued ;' Be it therefore enacted by the King's Molt Excellent Majelty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That an Act made in the Twenty third Year of the Reign of His prefat Majelly, intituled, An A& for the more effectual Enes ragement of the Manufacture of Flax and Cotton in Great Britain; which was to continue in force for Two Years from the First Day of January One thoufand eight hundred and four, and from thence to Drawbacks. the End of the then next Seffion of Parliament; and which faid Act was by feveral fubfequent Acts further continued until the Twenty fifth Day of March One thoufand eight hundred and ten, fhall be and the fame is hereby revived and further continued from the faid Twenty fifth Day of March One thoufand eight hundred and ten, until the Twenty fifth Day of March One thoufand eight hundred and fifteen, except fo much thereof as relates to allowing a Drawback of the Duties of Cultoms on the Importation of Brimftone ufed and con. famed in making Oil of Vitriol. CAP. LVIII. An Act to amend feveral As for the Redemption and Sale of THEREAS by an Act paffed in the Forty fixth Year of the 46 G. 3. c. 133, an 18 paffed in the Forty fecond Year of His prefent Majetty, for confolidating §2. 49 G. 3. c. 67. $1. ་ confolidating the feveral A&s taffed for the Redemption and Sale of the Land Tax, and to make further Provifion for exonerating Small Liv ings and Charitable Inflitutions from the Land Tax, the Commiffioners appointed or to be appointed by Letters Patent under the Great Seal of Great Britain, for the Purpose of regulating, directing, approving and confirming Sales for the Redemption of the Land Tax, were authorized at any time within the Space of Two Years after the paffing of the faid Act to direct the Exoneration and Discharge of the Land Tax charged upon the Meffuages, Lands, • Tenements and other Hereditaments belonging to any Livings or other Ecclefiaftical Benefices or Charitable Inftitutions under the Restrictions and Regulations therein contained: And whereas by an Act paffed in the Forty ninth Year of the Reign of His prefent Majefty for amending the said laft mentioned Act, and for making further Provifion for exonerating Small Livings and Charitable Inftitutions from the Land Tax, it was enacted that it fhould and might be lawful for the faid Commiffioners at any time within the Space of Eighteen Calendar Months, after the paffing the faid A&t, to direct the Exoneration and Discharge of the Land Tax charged upon fuch Meffuages, Lands, Tenements or other Hereditaments, in the manner and under the Directions and Restrictions in the faid A& mentioned or referred to: And whereas it is expe⚫dient to extend the Term limited by the said laft mentioned Act for 'carrying the Purposes thereof into Execution,' Be it therefore enacted by the King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, Time extended. That it fhall and may be lawful for the faid Commiffioners, at any time within the Space of One Year from the paffing of this Act, to direct the Exoneration and Difcharge of the Land Tax charged upon fuch Meffuages, Lands, Tenements or other Hereditaments as aforefaid, in fuch manner and under fuch Directions and Reftrictions as in the faid Act of the Forty ninth Year of His prefent Majesty are expreffed or referred to, in fuch and the fame manner as if fuch Commissioners had been authorized by the faid laft mentioned A&t to direct the Exoneration and Discharge of fuch Land Tax, at any time within the Space of Two Years from the paffing thereof; Provided that all fuch Memorials and Certificates as by the faid A&t are required to be tranfmitted to the faid Commiffioners, fhall be tranfmitted within Twelve Calendar Months from the paffing of this Act. 42 G. 3. c. 116. § 78. re II. And whereas by an A&t paffed in the Forty fecond Year of the Reign of His prefent Majefty, intituled, An Ad for confolidating the Provifions of the feveral Acts paffed for the Redemption and Sale of the Land Tax into One Act, and for making further Provifion for the Redemption and Sale thereof; and for removing Doubts refpecting the Right of Perfons claiming to vote at Elections for Knights of the Shire and other Members to ferve in Parliament in refpect of Meffuages, • Lands or Tenements, the Land Tax upon which shall have been deemed or purchased, all Corporations Aggregate are enabled by the Sale of Lands, or by the Grant of Rent Charges, to provide for the • Redemption of the Land Tax charged on the Glebe Lands, Tithes ⚫ and other Profits of any Living or Livings in the Patronage of fuch Corporations Aggregate refpectively, in Cafes where fuch Land Tax fhall have been or fhall be redeemed by or on behalf of fuck Corporations 3 Sale of Part of • Corporations Aggregate; and it is expedient that fimilar Powers 'fhould be given to Corporations Sole and to Companies;' Be it therefore further enacted, That where the Land Tax charged upon the Provifion for Glebe Lands, Tithes or other Profits of any Living or Livings in the Redemption by Patronage of any Archbishop, Bishop, or other Corporation Sole, or fuch Lands, &e. any Company or Companies, fhall have been or fhall be redeemed by or on the Behalf of any fuch Bodies Politick or Corporate or Companies, by virtue of any of the Provifions of the faid recited Acts or of this Act, it fhall be lawful for any fuch Archbishop, Bishop or Bodies Poli tick or Corporate, whether Sole or Aggregate or Companies, to provide for fuch Redemption by Sale of any Lands, Tenements or Hereditaments belonging to fuch Archbishop, Bishop or Bodies Politick or Corporate, whether Sole or Aggregate, or Companies refpectively, or by the Grant of any Rent Charge which they could or might refpectively lawfully make for the Redemption of any Land Tax charged on the Lands belonging to fuch Archbishop, Bishop or Bodies Politick or Corporate, whether Sole or Aggregate or Companies, and the Land Tax fo redeemed fhall be forthwith extinguished; but every fuch Archbishop, Bishop or Body Politick or Corporate, whether Sole or Aggregate or Company, fhall neverthelefs be entitled to an Annual Rent Charge, iffuing out of fuch Living equivalent to the Rent Charge Amount of the Land Tax redeemed, unlefs it fhall be declared in paid equivalent Writing under the Seal or Common Seal of the Archbishop, Bishop, to Land Tax Body or Bodies Politick or Corporate, whether Sole or Aggregate or redeemed, Companies, having fuch Right of Patronage or Nomination at the Time of prefenting or nominating any Clerk or Clerks to fuch Living or Livings, that fuch Rent Charge fhall be fufpended during his or if not declared to their Incumbency or refpective Incumbencies, which Declaration the be fufpended Archbishop, Bishop, Body or Bodies Politick or Corporate, whether during Incu uSole or Aggregate or Companies, entitled to nominate to fuch Living beney. or Livings, hall from time to time be competent to make: Provided always, that fuch Sufpenfion fhall be without Prejudice to the Right of the faid Archbishop, Bifhop, Body or Bodies Politick or Corporate or Companies refpectively, to recover fuch Rent Charge after the next or any future Avoidance: Provided alfo, that any Declaration made by any fuch Archbishop, Bifhop, Bodies Politick or Corporate, whether Sole or Aggregate or Companies, at the time of redeeming the faid Land Tax, fhall be as available during the Incumbency of the then Rector, Vicar or Curate, as if it had been made at the Time of his being preferred to fuch Living. III. And whereas it is expedient to make Provifions for the Enrolment or Regiftry of Deeds which have not been duly enrolled or registered pursuant to the Directions of the faid recited Acts of the Forty fecond and Forty fixth Years of His prefent Majefty, and of the feveral other Acts paffed relating to the Redemption of the Land Tax,' Be it therefore enacted, That all Deeds re- What Deeds to quired by the faid recited A& or any other Acts relating to the Re- be registered demption of Land Tax, to be enrolled or registered, fhall be valid and within a Year. effectual, although the fame fhall not have been or fhall not be enrolled or registered within the Periods preferibed by the faid Acts refpectively; Provided the fame fhall have been enrolled or registered before the paffing of this Act, or fhall be enrolled or registered within Twelve Calendar Months after the paffing thereof. IV. And whereas in feveral Parifhes or Places in Great Britain the Rewards for taking Deferters. Embezzling the Whole of the Land Tax charged thereon has been or may be exonerated by Redemption or Purchafe, by reason whereof there may not be any Funds in the Hands of the Collectors of the Land Tax to pay Rewards for apprehending Deferters which by Law are made payable out of the Land Tax in the Hands of fuch Collectors; For Remedy whereof, Be it therefore enacted, That from and after the paffing of this Act in every Parish or Place in Great Britain, where the Whole of the Land Tax has been or fhall be redeemed, it shall be lawful for the Collectors of the Duties of Affeffed Taxes, and they are hereby required, upon any Order, to pay Rewards for apprehending Deferters, to pay the fame out of any Monies in their Hands arifing from any of the Duties of Affeffed Taxes, in such manner and under fuch Reftrictions and Regulations as are by Law now applicable to the Payment of fuch Rewards out of the Land Tax; Provided that the Receiver General of the said Duties fhall from time to time replace the faid Duties of Affeffed Taxes out of any Monies of the Land Tax in his Hands at such times and in fuch manner as the Commiffioners for the Affairs of Taxes fhall direct, and the Monies fo paid fhall be allowed to him in his Accounts of the faid Land Tax. CA P. LIX. An Act for more effectually preventing the Embezzlement of W HEREAS it is most expedient that due Provision should be made more effectually to prevent the Embezzlement of Money or Securities for Money belonging to the Publick, by any Collector, Receiver or other Officer entrusted with the Receipt, Cuftody or Management thereof:' Be it therefore enacted by the King's Moft Excellent Majesty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That if any Perfon or Perfons to whom any Money or Securities for Money fhall be iffued for Publick Services, fhall from and after the paffing 'ublick Services. of this Act embezzle fuch Money, or in any manner fraudulently apply the fame to his own Ufe or Benefit, or for any Purpose whatever except for Publick Services, every fuch Perfon fo offending, and being thereof duly convicted according to Law, in any Part of the United Kingdom, fhall be adjudged guilty of a Mildemeanor, and fhall be fentenced to be tranfported beyond the Sea, or to receive fuch other Punishment as may by Law be inflicted on Perfons guilty of Mifdemeanors, and as the Court before which fuch Offenders may be tried and convicted shall adjudge. Money if ued for Mifdemeanor, &r. Officers giving in Jall Statements of Money entrafted to their Care. Misdemeanor, &c. II. And be it further enacted, That if any fuch Officer, Collector or Receiver fo entrusted with the Receipt, Cuftody or Management of any Part of the Publick Revenues, fhall knowingly furuith falfe Statements or Returns of the Sums of Money collected by him or entruiled to his Care, or of the Balances of Money in his Hands of under his Controul, fnch Officer, Collector or Receiver fo offending, and being thereof convicted, shall be adjudged guilty of a Milde |