34 G. 3. c. 8. 38 G. 3. c. 5. • Possessors thereof, and the yearly Rent reserved to him or them for the same: And whereas by several Acts passed subsequent to the said Act of the Fourth Year of the Reign of Their said Majesties King William and Queen Mary, for granting an Aid by a Land Tax to be raised in Great Britain, it was declared, amongst other Things, that since the making of the Assess. 'ments by virtue of the said last-mentioned Act several of the said Papists and other Persons which were so doubly taxed had ⚫ taken the said Oaths, or their Lands had come to Protestants, whereby it was intended that their Estates should by such 'several Acts be charged only to such an equal Pound Rate as was to be borne by their Protestant Neighbours, and for that Purpose Provision was made by the said Acts for relieving such Lands from the Double Rate, and distributing the same by an 'equal Pound Rate over all Lands assessable in the same Parish, Township, or Place, towards raising the Proportion of Land Tax thereon charged, with a Power for Relief, in case such Pro< portion should thereby exceed the Land Tax of Four Shillings in the Pound on the full and improved yearly Values, by Application to the Court of Exchequer to discharge the Excess from the Assessments and Duplicates, in exoneration of the Parish, Township, or Place: And whereas by an Act passed in the Thirty-fourth Year of the Reign of His late Majesty King George the Third, intituled 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, it was declared, amongst other Things, that towards the Assess'ments which were made by virtue of the said Act of the Fourth Year of the Reign of Their said Majesties King William and Queen Mary, the several Lands, Tenements, Rents, or other 'Hereditaments of Persons refusing or neglecting to take the Oaths therein contained were assessed to pay Double the Rates therein expressed; and that it was not by the reciting Act intended to assess or impose any such Double Rates upon any Person or Persons whomsoever; and that the Estates of Persons formerly doubly taxed were thereby made liable to single Assessment only; with a Provision for distributing the Double Tax over the Parish, Township, or Place; and provided the • Pound Rate should thereby exceed Four Shillings in the Pound, a Power of Relief, by Application to the Court of Exchequer to discharge the Excess from the Assessments and Duplicates in manner aforesaid; and similar Provisions were contained in ⚫ certain Acts passed in the Thirty-fifth, Thirty-sixth, Thirtyseventh, and Thirty-eighth Years of the Reign of His late Majesty King George the Third, but limiting the Periods for Application to the Court of Exchequer to the Twenty-ninth Day of September yearly: And whereas by an Act passed subsequently, in the said Thirty-eighth Year of the Reign of His late Majesty King George the Third, the Proportions and Sums directed to be raised for Land Tax by the said previous Act of the same Year were made perpetual, subject to Redemption and Purchase; and large Proportions of the Land Tax have been redeemed or purchased under the Provisions of the Acts in force in that Behalf: And whereas some of His Majesty's 7 Subjects, 6 6 6 'Subjects, as well as such Persons to whom the Estates of Persons doubly rated or assessed have come or descended, as also such Persons neglecting or refusing to take the Oaths mentioned or referred to in the Act of the Fourth Year of the Reign of Their said Majesties King William and Queen Mary, may not have obtained the Relief intended by the said Acts of His late Majesty King George the Third, but may have continued to be charged, in respect of their Lands, Tenements, Rents, and 'Hereditaments, with Double the said Rates or Assessments imposed by the said Act of Their said Majesties King William and Queen Mary, and borne and paid by their Protestant Neighbours in respect of their Lands, Tenements, Rents, and • Hereditaments: And whereas by reason of the Provisions of the said Acts for making the Land Tax perpetual, subject to annual Assessment in respect to the Proportions unredeemed, 'Doubts have arisen whether the Power of Relief granted by the said Acts, in and prior to the said Year One thousand seven ⚫ hundred and ninety-eight, by Application to the Court of Exchequer, are now in force, and Difficulties have also arisen in ' regard to the Manner and Form of obtaining Relief from Double Land Tax, by reason of the great Variation and Increase in the ⚫ annual Value of Lands, and of the Proportions of Land Tax which have been redeemed or exonerated from Assessment; and it is expedient that such Doubts should be removed, and that the Mode of affording Relief should be more clearly defined;' 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 from and after the passing Where Lands of this Act, in all Cases of Assessment for any Year commencing, are charged where any Manors, Lands, Tenements, Rents, Hereditaments, or Estates which shall have a Proportion to raise by virtue of the said last-recited Act of the Thirty-eighth Year of the Reign of His said Majesty King George the Third shall be charged with a Double Rate, by the Valuation and Assessment of the same Manors, Lands, Tenements, Rents, Hereditaments, or Estates for the former Aid of Four Shillings in the Pound which was made in pursuance of the said Act of the Fourth Year of the Reign of Their said late Majesties King William and Queen Mary, and in all Cases where such Double Tax shall have been so charged on Treasury. any Estates, and such Estates have not under the Provisions of the said Acts been made liable to a single Assessment only, it shall be lawful for the Commissioners of the Land Tax for the respective Counties, Districts, or Divisions where any such Manors, Lands, Tenements, Rents, Hereditaments, or Estates are situate, upon Complaint thereof before them being first made by or on behalf of the Owner or Occupier of such Manors, Lands, Tenements, Rents, Hereditaments, or Estates as aforesaid, to examine into the Matter of such Complaint, and to satisfy themselves of the Truth thereof, and, if they think necessary, to require Proof thereof by the Oaths of Two credible Witnesses, or by a Certificate or Office Copy from the Clerk of the Peace of the County wherein such Manors, Lands, Tenements, Rents, Hereditaments, or Estates are situate, of the Registry of such Manors, Lands, F 2 Tenements, with a Double Rate the Commissioners of the Land Tax shall, upon Complaint, examine into the Matter, and, if satisfied thereof, certify the same to the of the Truth Tenements, Rents, Hereditaments, or Estates, made pursuant to the before-recited Act of the First Year of the Reign of His said Majesty King George the First, and by the Production of the Assessments that the said Manors, Lands, Tenements, Rents, Hereditaments, or Estates are charged with or assessed to the same Sums as they were charged with or assessed to previous to or in the said Thirty-first Year of the Reign of His late Majesty King George the Third; and if the said Commissioners shall be satisfied of the Truth thereof, they the said Commissioners, or any Two or more of them, are hereby required and empowered to certify, in Writing under their Hands, to the Lords Commissioners of His Majesty's Treasury for the Time being, the Names of such Owner or Occupier, and the Amount of the Overcharge on such Owner or Occupier; and the Certificate of the said Commissioners, attested by their Clerk, shall be transmitted to the Commissioners for the Affairs of Taxes, and shall be in the following Form: WE, the undersigned, being the Commissioners of Land Tax for the of in the County of certify, That we have heard the Complaint of in the Hundred of do hereby touching the Assessment of the Complainant's Estate to Double Land Tax in the said and that the said Assessment, a true Copy whereof is hereunto annexed, doth exceed by the Sum of the just Proportion which would have been charged on the said Estate in case the said Estate had not been the Property of a Person who refused to take the Oaths required by an Act passed in the Fourth Year of the Reign of Their Majesties King William and Queen Mary, intituled An Act for granting to Their Majesties an Aid of Four Shillings in the Pound, for One Year, for carrying on a vigorous War with France. [Here add a true Copy of the • Assessment.]' 6 The Treasury, And the said Lords Commissioners of the Treasury, or the Comupon being missioners for the Affairs of Taxes under their Authority, are satisfied of the hereby empowered to inquire and inform themselves of the Truth Accuracy of the of the said Certificate; and in all Cases where they shall be Certificate, may order the Com- satisfied thereof, the said Commissioners of the Treasury, or with missioners of the their Consent the Commissioners for the Affairs of Taxes, or District to disany Two or more of them, are hereby required, and authorized, charge such by Warrant under the Hands of any Two of the last-mentioned Double Land Commissioners, to empower the Commissioners of the District to Tax. which such Certificate shall relate to discharge or cause to be discharged such Sum or Sums of Money so certified as aforesaid, or such Part thereof as shall appear to be Double Land Tax, from all future Assessments; and the said Sum or Sums of Money shall and may be then discharged upon the Duplicates to be returned for the said County, District, or Division respectively, and shall be allowed upon the Accounts of the Receivers General for the same; and the Inhabitants of such County, District, or Division shall stand acquitted, as against His Majesty, His Heirs and Suc cessors for ever, touching the Charge of Payment of such Sum or Sums of Money so discharged by this Act in manner aforesaid: Provided always, and nothing herein contained shall extend the Proviso as to Relief hereby granted in respect of Double Land Tax now chased subject charged on any Manors, Messuages, Lands, Tenements, or Here to such Double ditaments purchased by any Person or Persons for a valuable Tax. Consideration, subject to such Double Land Tax as a Charge and Incumbrance on such Estate or any Part thereof, nor shall any Person or Persons claiming under such a Purchase Title be entitled so to claim the Benefit of this Act; and no Discharge of the Double Land Tax from any Assessment for any current Year shall be granted, unless such Certificate as aforesaid shall be transmitted to the Commissioners for the Affairs of Taxes on or before the Tenth Day of October in such Year. II. Provided nevertheless, and be it further enacted, That if Appeal. the said Commissioners of Land Tax, or any Two or more of them, shall refuse to hear such Complaint, or having heard it shall decide against the fair and reasonable Construction of the Evidence produced in support thereof, or if the Party making Application for Relief under any Certificate as aforesaid shall be dissatisfied with the Decision of the said Lords Commissioners of the Treasury, that then and in either of such Cases it shall be lawful for the Party or Parties aggrieved to appeal to His Majesty's Court of Exchequer touching the Matter of such Grievance, having first given Ten Days Notice at least of his, her, or their Intention so to do, to the said Commissioners of the District to which such Certificate shall relate, or to the Commissioners for the Affairs of Taxes, or their Solicitor, in any Case where the intended Application to the Court shall relate to the Determina tion of the said Lords Commissioners of the Treasury. Double Tax III. And be it further enacted, That nothing herein contained The Single shall be construed to make permanent or perpetual the Single Rate in Cases Land Tax remaining on any Lands or Hereditaments to be dis- of Relief from charged from Double Land Tax under the Provisions of this Act; shall be subject but that every such Single Tax shall remain subject to Variation to Variation by by equal Pound Rate, with the rest of the Lands in each Parish, equal Pound Township, or Place in which the same shall be situate, for raising the Proportions of Land Tax charged thereon by the Rules, Provisions, and Directions of the several Acts in force for assessing and raising the Land Tax. CA P. XXII. An Act to amend the Laws relating to Hackney Carriages, WH WHEREAS it is expedient to reduce into One Act, and to alter and amend, the Provisions of several Acts now in force, passed in the Parliaments of Great Britain and the United Kingdom respectively, relating to Hackney Carriages within the Cities of London and Westminster and the Suburbs thereof, and also the several Parishes and Places comprised within the Weekly Bills of Mortality; and it is also expedient to place the Collection of the Duty upon or in respect of such • Hackney F 3 Rate. 1 Certain Acts declared in force until 5th Jan. 1832, and then repealed; viz. Acts of Great 9 Ann. c. 23. ss. 1 to 22. 10 Ann. c. 19. Ss. 158 & 159. 12 Ann. c.15. Hackney Carriages under the Care and Management of the • Commissioners of Stamps: And whereas it is expedient to repeal the Laws relating to the registering and numbering of Waggons, Carts, and Drays used in the Metropolis, and to make other Regulations in lieu thereof:' 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 Acts and Parts of Acts herein-after mentioned, or so much and such Part and Parts thereof as are now in force, shall respectively remain and continue in force until and upon the Fifth Day of January in the Year One thousand eight hundred and thirty-two, and shall from thenceforth respectively cease, determine, and be repealed; (that is to say,) the several Acts and Parts of Acts passed in the Parliaments of Great Britain herein-after specified, namely, so much of the several Acts herein-after next mentioned as in any Manner relates to the licensing or regulating of Hackney Coaches or Chairs, (that is to say,) of an Act passed in the Ninth Year of the Reign of Queen Anne, made for the Purpose (among other Things) of licensing and regulating Hackney Coaches and Chairs; and of an Act of the Tenth Year of the said Queen Anne, made for the Purpose (among other Things) of licensing an additional Number of Hackney Chairs; and the whole of an Act passed in the Twelfth Year of the Reign of the said Queen Anne, intituled An Act for explaining the Acts for licensing Hackney Chairs; and so much as in any Manner relates to the licensing or regulating of Hackney Coaches or Chairs of an Act passed in the First Year of the Reign of His Majesty King George the First, made for the Purpose (among other Things) of better regulating Hackney Coaches within the Cities of London and Westminster and the Weekly Bills 3 G. 1. c. 7. s. 1. of Mortality; and of an Act of the Third Year of the Reign of the said King George the First, passed for the Purpose (among other Things) of redeeming certain Duties, Revenues, and Annuities, and for establishing a general Yearly Fund for the future Payment of Annuities at several Rates, to be payable and transferrable at the Bank of England, and redeemable by Parliament; and of an Act of the Twelfth Year of the Reign of the said King ss. 13, 14, & 15. George the First, passed for the Purpose (among other Things) of adding One hundred additional Hackney Chairs to those already licensed; and of an Act of the Sixteenth Year of the Reign of His Majesty King George the Second, passed for the Purpose of continuing several Laws relating (among other Things) to the additional Number of One hundred Hackney Chairs, and to the Powers given for regulating Hackney Coaches and Chairs; and also so much of an Act of the Eighteenth Year of the Reign of the said King George the Second, passed for the Purpose of preventing the Misbehaviour of the Drivers of Carts in the Streets of London, Westminster, and the Limits of the Weekly Bills of Mortality, and for other Purposes; and of an Act of the Thirtieth Year of the Reign of the said King George the Second, passed for the Purpose of explaining and amending the said last-mentioned Act, as in any Manner relates to the registering or numbering of Carts, Cars, Drays, and other Carriages driven or used within the 1 G. 1. c. 57. ss. 1 to 5. 12 G. 1. c. 12. 16 G. 2. c. 26. ss. 3 & 4. 18 G. 2. c. 33. 30 G. 2. c. 22. ss. 1 & 2. |