:

commiffioners concerned to withdraw in default to be fined, not above 201. No privileged place or person exempt from this tax. Fee-farm rents, &c. to be taxed. Tenants to pay the rates. Colleges, &c. in the universities, &c. not chargeable: nor the houses or lands, which before the 25th of March 1693. did belong to Chrift's-hofpital, &c. nor corporation of clergymen's fons, Bromley college, or any other hospital or almshouse. No tenants of hofpitals, &c. to claim any exemption. Such tenants not discharged, who by leafes are obliged to pay taxes. Commiffioners to determine how far lands, &c. belonging to hofpitals, &c. not exempted by name, ought to be charged. All hofpital lands &c. affeffed by 4 W. and M. liable to this aid, and no other. Receivers of fee-farm rents, &c. to allow 4 s. per pound to the parties, without fee, on penalty of zol. Auditors, &c. fetting tenants infuper for what ought to be allowed, or refufing allowance, to forfeit 100l. Such fee-farm rents only to have an allowance of 4 s. per pound, as are answerable to the crown, or were purchased according to 22 and 23 Car. ii. The owners to allow the fame to the party paying. Lifts of penfions &c. to be delivered gratis to the affeffors. Taxes on penfions, &c. not paid, to be stopt in the Exchequer. A true account to be kept of the money ftopt. Perfons, to be taxed in the parish where they dwell. No provifo to leffen the full fum by this act to be levied. Contracts between landlord and tenant, touching taxes, not to be avoided.. All places to pay where ufually affeffed. Weft Barnfield to be affeffed in the lathe of Skray, Com. Kent, Northmore, Com Oxon, in Brampton. Charlbury, &c. in Chadlington, Leeds, com' Ebor. in Skyrac. Ombersley, &c. com' Worcefter in Ofwaldflow hundred. Parish of Yardley, in Halffbire hundred. Foreft of Chute, where the first 4s. aid was affeffed. Upton, in Perfbore hundred. Calder and Ayre, at Wakefield and Leeds. Inhabitants of appartments, &c. in Somerset house, to be affeffed in the fame proportion with those in Lancaster liberty. General iffue. Treble cofts. Where lands &c. are unoccupied, and no distress found, collectors may diftrain at any time after. Wood may be cut down, and fold for díftrefs (Timber-trees excepted). Tithes, tolis, &c. not paid within fix days after demand, &c. may be feized and fold. Receiver general returning perfons, who have paid the tax, to be in arrear, forfeits treble damages to the party grieved, and to his Majefty double the fum fo returned.. Commiffioners to affefs the affeffors.. None compelled to be affeffors out of the limits of the city, &c. Affeffments on foreign ministers houses to be paid by the landlords. In places extraparochial commiffioners to nominate affeffors and collectors, &c.-No commiffioner, &c. liable to any other penalties than fuch as are inflicted by this act. Commiffioners not to act without taking the oaths by 1 Geo. i. &c. -acting before oaths taken forfeit zool. Officers to pay, where employed, &c. Officers in chancery to be affeffed in the rolls liberty. Annuities where rated. Pensions, where payable. Personal estates, where perfons refident, &c. Perfons not householders, where resident. Abfent perfons to be rated where they were laft refident. Goods, &c. to be affeffed where they fhall be. Perfons doubly rated, discharged on certificate. Not to extend to Scotland, Ireland, Jersey, or Guernsey. Perfons avoiding the tax, charged treble. Houfeholders to give an account of their lodgers, on forfeiture of 51.Shares in the New river, &c. to pay 45. per pound. Shares in the Fire offices, and in the lights, and the King's printing-house to pay 4s. per pound. Merchants, bank of England, poft office, &c. to be paid by the governors. Governors, &c. of the river-waters, and water-works refufing to pay, the collectors impowered to levy the fum by diftrefs and fale. Papifts 18 years of age not taking the oaths 1 W. and M. to pay double : unless taken within ten days after the commiffioners first meeting. -Perfons of 18 years of age refusing the oath, to pay double. Commiffioners to fummon fufpected perfons, &c. Quakers to fubscribe the declaration 1 W. and M. Commiffioners to double affefs papifts, where affeffors omit. - Tenants discharged from double rates.. King's bench, Marshalfea prifon, &c. to be affeffed in St. George's parish, &c. - Officers of the Marthalfea

court

court refufing to pay, &c. collectors by warrant from commiffioners may diftrain. If no goods fufficient, officers to be imprifoned. Fleet prifon to be affelfed in St. Bride's. Officers at Stoke Damrel, near Plymouth, to be affefsed within the town of Plymouth, &c. Officers of the hospital Laft Stonehouse, to be affeffed allo within the town of Plymouth. 201. to be paid out of the fum affeffed on the said officers, in aid of the assessment Eaft Stoneboufe.-Water-works in Southwark to be affeffed in SurWater-works in Weftminfer to be affeffed there. Offices, &c. in Whitehall and St. James's to be there affeffed. Collectors of the water-works in Colchester chargeable. Collectors for the water-works in New Windfor, chargeable. Patent officers to bifhopricks to pay where affelfed in 1693: Commiffioners appointed to act, without fubdividing the parish of St. Andrew Holborn, in Middlefex. The parish of St. George Hanover Square to be charged with diftinct Quota from the parish of St. Martin's in the fields. Debates arifing concerning the joint Quota, the commiffioners who are inhabitants of either parish to withdraw, or to be fined a fum not exceeding 201. The parishes of St. John, St. Peter, and Berchington, to be charged in Dover liberty, according to the affeffment 4 W. and M. Lands not worth 20s. per annum not chargeable. -Collectors keeping monies in their hands, to forfeit 401. ceiver-general mifapplying the monies to forfeit 500l. ers of the treasury, &c. not to divert the payments into the Exchequer. No Noli profequi, &c. in any fuit against this act. Commiffioners to abate, where lands are over charged, and to re-affefs, &c. or raise it on perfons undercharged. Receiver-general anfwerable for deputies. Sub collector not to travel above ten miles, &c. Receivers not nominating deputies, &c. to forfeit 100l. -Commiffioners for the county at large may act for any city, &c. Mayors, bailiffs &c. to act as commiffioners fpecially appointed.. -Members of parliament to be taxed at their manfion-houses. First meeting for the Weft riding of York at Pontefra&; North riding, at Thirsk; East riding at Beverley. No commiffioner capable to act in any county at large, unlels rated at 100l. per annum (Merioneth, Cardigan, &c. excepted) Commiffioners for Anglefea, &c. to act, if rated at 60 l. per annum. Commiffioners, may act for

honour.

the taxes.

Re

Commiffion

any city, being inhabitants, or inns of court, &c. Attornies &c. not to be commiffioners, without poffeffing 1001. per annum. No commiffioner of the city of London, or liberty of St. Martin le grand to act, unless rated at 20 1. per annum of his own eftate, &c.. No commiffioner of the city, &c. of Wefiminfier to act, unless rated at 2o1. per annum of his own eftate. Perfons difabled prefuming to act, to forfeit 5ol.—Collectors of the new water-works in Exon, chargeable. Her Majefty the Queen not chargeable; nor her royal Highness the Princess dowager of Wales; nor his royal Highness the Duke of Cumberland, nor the princefs Amelia, Superannuated fea-officers not to pay, &c. nor poor knights of Windfor. Refidentiaries, in what cafes not chargeable: nor 100l. per annum to the poor clergy of the ifle of Man: nor pages of Receivers-general to give notice of failures in payment of Commiffioners for Lincoln to act in Lincoln-clofe; and, for the county, in St. Martin in Stamford baron.- -Auditor to keep a regifter, &c. Deputies to pay for principals, and on nonpayment liable to diftrefs. Receiver-general to give a lift of money received by him, at the time and place appointed. On refusal to forfeit any fum not exceeding 201.. Collectors may keep so much money as any two commiffioners judge reasonable.No receiver to return an infuper upon any county, &c. after three years for monies in arrear; but the fame to be a debt on him and his fecurities. Sheriff, on writs of diftringas, to return iffues after the rate of 51. per cent. of the fum fet an infuper : and process to iffue thereupon, &c.- -Water-works in Shrewsbury chargeWho fhall have the benefit only of overplus fums uncharged. Claufe for the ease of proteftants, to whom lands, &c. have come, which have been doubly taxed. Where lands doubly taxed are liable only. to a fingle affeffment; commiffioners on complaint to examine into the truth thereof, and to certify the fame to the barons of the Exchequer, be

able.

B 3

fore

Preamble.

fore 29th September, 1764; who are to discharge the overplus before the laft
day of November 1764. Certificates of the fums discharged to be produced
to the commiflioners at their next meeting.
Commiffioners may
fummon collectors, who have converted land-tax monies to their own use,
or their heirs, &c. and on examination may issue their warrants for paying
fuch monies to his Majefty's ufe. The payments made according to
the commiffioners warrants, &c. fhall be difcharges to the collectors, or
their heirs, &c. Collectors not paying, may be imprisoned, and
Arrears of former land-taxes to be
No receiver-general, or his

their eftates feized and fold. -
levied by the present commiffioners.

Tolls or du
-Com-

agents, may fue the county for a robbery, unless the perfons carrying the
money be in company, and three at least in number."
ties on turnpikes, not chargeable by this or any former act.
miffioners may, before 29th September 1764, fummon affeffors; who have
not charged their eftates fince 6th May 1717, and examine them upon oath,
and award fatisfaction, to be levied and paid to the collectors.. -Com
miflioners, &c. to diftinguish and fet down the grofs fums affeffed for double
taxes, to be tranfmitted in the Exchequer.- Affeffments on the town
of Cambridge to be raised on manors, &c. and on fishings, &c. on the river
Cam.
On whom and when, yearly affeffments on fairs, &c. to be
collected. Diftrefs on default of payment how to be levied. Tenants of
booths, &c. to pay the rates, and deduct them out of their rents, &c.

47,9541. 1s. 2 d. to be raised in Scotland, by an 8 months cefs of 5,9941.
5s. 1 d. 3q. per menfem, to be rated as the tax roll now is, or fhall be fet-
tled by themselves.- -The first two months cefs to be paid by 24th of
June 1764, fecond, 29th September 1764, third 25th December 1764, fourth
25th March 1765.. Commiffioners for putting this act in execution
in Scotland, the fame as for the act 2 Geo. iii. &c. And execution to be done
as by the faid act. First meeting to be at the head burghs on 30th April
1764.
All claufes in former acts relating to the bringing in the
cefs, &c. to be in full force.. No perfons in Scotland, holden to pro-
duce their receipts after 3 years. Debtor owing money in Scotland
at 6 per cent. to retain a 6th part of 6 per cent. from 11th Nov. 1763, to
11th Nov. 1764. 47,9541. 1 s. 2 d. to be raised free of all charges, and to be
paid at Edinburgh. No person to be a commiffioner of the land tax
in Scotland, who is not enfeoft of 100l. Scots, per annum real rent in the
county where he acts. Exception. Commiffioners in Scotland to take the
oaths, and fubscribe the afsurance. - Provoft, &c. of any royal bo-
rough may act as a commiffioner. - Clause of loan at 41. per cent.
Tallies of loan to be ftruck, &c. Orders registered and paid in course. No
fee for registering, &c. Penalty for undue preference.
No undue
preference, where tallies are dated or brought the fame day: nor if fub-
fequent orders be paid before fuch as were not demanded in course.
-Orders affignable. -Commiffioners of the treasury impowered
to prepare any number of Exchequer bills of one common fum, or differ-
ent fums, in the principal monies. Bills to bear intereft at 41. per cent.
per annum. Thefe bills to be numbered arithmetically.. Treasury to
direct the course of payment for loans or Exchequer bills, and to appoint
cheques, &c.
Land tax. The bills to be placed as cafh in the Ex--
chequer. Claufes in the malt tax act relating to Exchequer bills
extended to this. How the monies arifing by this act fhall be ap
plied. ————
Treasury on the 29 Sept. 1765, to take an account of all mo-
nies raifed and discharged. Únfatisfied monies to be paid out of the
next aid, or out of the finking fund. The monies to be replaced out of
the first fupplies. Deficiency of the land tax 2 Gev. iii, how to be

supplied.

CAP. III.

An act for punishing mutiny and defertion; and for the better payment of the army and their quarters.

W

HEREAS the raising or keeping a standing army within this kingdom, in time of peace, unless it be with confent of

par

parliament, is against law: and whereas it is judged neceffary by his Majefty, and this prefent parliament, that a body of forces fhould be continued for the fafety of this kingdom, the defence of the poffeffions of the crown of Great Britain, and the prefervation of the balance of power in Europe; and that the whole number of fuch forces Number of fhould confift of feventeen thousand five hundred and thirty two effec- forces, 17,532, tive men, including two thousand feven hundred and thirty nine inva- including lids: and whereas, during the late juft and necessary war in which his 2,739 invalids. Majefty has been engaged against France and Spain, fome part of bis Majefty's forces, exceeding the number aforefaid, has been employed in diftant parts beyond the feas, which must render the time when fuch forces may return home uncertain; fome of which are intended to be broke, and others reduced, as foon after fuch arrival as conveniently may be and whereas no man can be fore-judged of life or limb, or fubjected in time of peace to any kind of punishment within this realm, by martial law, or in any other manner than by the judgment of his peers, and according to the known and established laws of this realm; yet nevertheless, it being requifite for the retaining all the before-mentioned forces in their duty, that an exact difcipline be obferved, and that foldiers who fhall mutiny, or flir up fedition, or fball defert his Majesty's fervice within this realm, or the kingdom of Ireland, Jerfey, Guernsey, Alderney, and Sark, or the islands thereto belonging, be brought to a more exemplary and speedy punishment than the ufual forms of the law will allow; be it therefore enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this present parliament affembled, and by the authority of the fame, That from and

After 24 March 1764, during the continuance of this act, every officer and private man, who shall mutiny or defert, &c. or lift in any other regiment, &c, or shall be found fleeping on, or fhall defert his poft, or hold illegal correfpondence with the enemies of his Majefty, or shall strike, or difobey, his fuperior officer; fhall fuffer death, or fuch punishment as a court-martial shall inflict. The King may grant commiflion to hold a court-martial, &c.- Court-martial may inflict corporal punishment for immoralities, &c. General court-martial not to confift of less than 13; and the prefident to be a field officer, or officer next in feniority, not under the degree of a captain. May adminifter an oath to witnesses. Officers to be fworn. The oaths. The judge-advocate to be fworn. The oath. In fentences of death, nine officers to concur, &c. Hours of trial. The party tried, intitled to a copy of the fentence and proceedings of the court-martial. — Original proceedings, &c. of courts-martial to be tranfmitted to the judge-advocate general in London, &c. None to be tried a fecond time for the fame offence, except in cafe of appeal. This act not to exempt foldiers from ordinary process. -Penalty on falfe certificates to excufe foldiers from muiters. Penalty on officers making falfe mufters, &c.-Fictitious names allowed by his Majesty's order upon, the mufter-rolls for the maintenance of officers widows, not to be conftrued a falfe mufter. Muiter-mafter to

give notice of mufter to a mayor, &c. Penalty on neglect. Mufter-rolls to be figned by the mayor, &c. Penalty on perfons offering themselves to be falily mustered.. Horfes falfly mustered, to be forfeited, &c.. Forfeiture how to be levied. - - Officer embezzeiling, &c. military stores, to be cafhiered, and forfeit 100l. and the damage to be made good by fale of his goods and chattels; for want of diftrefs the perfon to be committed. Application of the forfeiture. Mufter-mafter taking a mufter, to make path, The oath. Muiter-rolls though tranfmitted

B4

without

without the oath indorsed to the pay-masters general, to be good vouchers to the auditor.Penalty on agents, &c. detaining officers or foldiers pay. Weekly rates. Penalty on agents difobeying orders. Surgeon, &c. within ten miles of London, &c. to certify who are fick; and commanding officers, who are employed in raifing recruits.Penalty on officers multering perfons by wrong names.Conftables, &c. to quarter officers and men in inns, alehouses, &c. but in no diftillers houses, or shopkeepers, or in any private houses. Penalty on constables, &c. quartering foldiers in private houses, &c. and on officers quartering foldiers contrary to this act, &c. Perfons aggrieved by being quartered on, may complain to any justices and be relieved. No justice having any military office, to be concerned in billeting his foldiers.Officers and foldiers to pay rates for their provifions. -What inn-holders may allow men quartered on them instead of meat.-Penalty on officers taking money to excufe the quartering. Dragoons, &c. and their horses to be billeted in the fame house. Manner of changing men and horses. Claufe relating to a foldier's fettlement for his wife and children. Officers, &c. to be quartered in Scotland, as the laws in force at the union direct. No pay-mafter, &c. to make deductions out of officers or foldiers pay.Exceptions.Treafury may iffue out the money due for clothing every two months. Pay-mafters to deduct the off-reckonings. -Officers to give notice to inn-keepers of fubfiftence-money in their hands. Rates of fubfiftence to be paid to inn-keepers, &c. for foldiers quarters. Penalty on officers not paying fubfiftence-money. On non-payment of quarters the officer to make up accounts, &c. No mufter in Weftminster, &c. but in the presence of two or more juftices.Conftables, &c. may billet foldiers in Weftminster, &c. Petty conftables, &c. to quarter foldiers in their respective divifions. Conftables, &c. to deliver lifts at quarterfeffions, on oath, of inhabitants, and foldiers quartered in their respective divifions; to be inspected without fee. Copies of fuch lifts to be wrote by the clerk at 2d. per sheet, containing 150 words. Penalty on default. Penalty on giving defective lifts. How to be levied,This act to extend to Jersey, &c. — Mufter-rolls to be closed on day of muster, and returned to the pay-master of the forces, &c. Penalty. Juftices may order conftables to provide carriages. Rates for carriages. Penalty on officers forcing waggons to travel more than one day's journey, &c.Penalty on conftables, &c. neglect. — Treasurers of the county to repay the conftables extraordinary charges. The money for thofe purposes how to be raised. - No waggon, &c. to carry above 30 hundred weight. — Carriages in Scotland how to be provided. Soldiers wives, &c. not to be quartered without confent. Penalty. Penalty on officers or foldiers deftroying the game.- How the account of every regiment fhall be kept. Penalty on pay-mafter, &c. Penalty on colonels. Non-commiffion officer embezzelling the foldiers pay, &c. to be reduced, &c. -Juftices may commit deferters. Reward for taking-up deferters. Penalty on perfons concealing deferters, or buying their arms, clothes, &c. Penalty on officer breaking open house without warrant. His Majefty empowered to make articles of war. — None to be adjudged of life or limb, but for crimes expreffed to be fo punishable by this act. Deferters beyond fea, &c. may be tried here or in Ireland. This act to extend to deferters, &c. in Ireland, &c. — Persons acquitted by the civil magiftrate may only be cafhiered by a court-martial. Perfons accused of capital crimes, &c. to be delivered over to the civil magiftrate, &c. Pay-mafters, &c. to account with executors. Perfons fued may plead the general issue. Treble costs.

--

All fuits to

be brought in fome of the courts of record at Westminster, or Dublin, or the court of feffion in Scotland. Continuance of this act.— -Penalties against the act 1 Geo. i. where to be fued for. No volunteer liable to procefs, unlefs for fome criminal matter, or unless for a real debt of the value of 10l. Oath of the debt to be made before a judge, and marked on the back of the procefs. Plaintiff may file a common appearance. Penalty on taking money to excufe any perfon from quartering; or victuallers refufing to quarter foldiers. Juftices may order contables to give an account of the number of foldiers quartered, &c.

- How

troops