I

I

8

I 10

I II

2

And houfes in Scotland under five windows exempt; to be paid quarterly; and the affeffments to be yearly from the fifth of April. 6 G. 3. c. 38. vol. 27. All powers, authorities, rules, directions, penalties, forfeitures, &c. in force, and not altered in acts 20 G. 2. c. 3.; 31 G. 2. C. 22. ; 2 G. 3. c. 8.; 20 G. 2. c. 42.; and 21 G. 2. c. 10. for levying the faid duties, enforced throughout Great Britain. Same act, $7.

The powers and directions of 26 G. 2. c. 17. not altered by the last act, to be enforced in Scotland, and all proceedings and commiffions under the fame good. 7G. 3. c. 33. vol. 27.

Householders not giving an account of their lodgers to the affeffors of the land-tax, to forfeit gl. 10 G. 3. c. 6. § 53. vol. 28.

From July 5, 1778, a duty on all inhabited houfes, except farm-houses, according to their value per ann.

Of 51. and under 5ol. per ann. per pound

All above

s. d.

Where only a perfon refides to take care of a house, not to be deemed inhabited; but halls and offices paying parish rates, chargeable. Same act, $11, 13.

Claufe 18 G. 3. c. 26. § 20, whereby the commiffioners might enlarge, alter, abate, or diminish affeffments, repealed. Same act, § 7.

Farm-houfes ufed only for husbandry, under 10l. per ann. not charged, nor any houfe for the reception of poor, or if not occupied by the owner, or rented by a tenant. Same act, § 12.

Commiffioners to be sworn to act uprightly, and thofe of the city of London to have 2000l. qualification, on penalty of 2001. Same act, § 14, 15.

An additional duty of 3s. per ann. laid on dwelling-houses as rated by 6 G. 3. c. 38. at 3s. per ann.; and houfes to be charged according to the number of windows, from 6s. for feven windows by gradation, to 2cl. for 180 windows; and the occupiers of three or more houses to pay only for two of them. 24 G. 3. fef. 2. c. 38, § 10. vol. 34.

For every house rated for 7 windows

For 8 windows

o 6

For 9 windows

For 10 windows

1. s. d.

6

s. d.

For 17 windows

2

For 18 windows

5

o 6

For

19

windows

o 9

For 20 windows

ΙΟ

For 21 windows

Shops and warehouses attached to or communicating with dwellinghoufes (except belonging to wharfs) to be charged therewith, but not if feparate, and only used for lodging goods, or for

For 22 windows
For 23 windows
For 24 windows
For 25 to 29 windows
For 30 to 34 windows
For 35 to 39 windows

2 10

2223

3

3 10

3 15

4 4

5

For

For 45 to 49
windows
For 50 to 54 windows
For 55 to 59 windows
For 60 to 64 windows

For 65 to 69 windows For 70 to 74 windows For 75 to 79 windows For 80 to 84 windows For 85 to 89 windows For 90 to 94 windows For 95 to 99 windows For 100 to 109 windows For 110 to 119 windows For 120 to 129 windows For 130 to 139 windows For 140 to 149 windows.

For 150 to 159 windows For 160 to 169 windows

For 170 to 179 windows And for 180 windows, and upwards

7 10

о

8. O

8 10 9

tax, to whom an appeal lies, fubject to the opinion of one of the judges of the courts at Westminster, in England; and in Scotland, to one of the judges of the court of feffion or barons of exchequer. Same act, § 44.

See Servants, 25 G. 3. c. 43. § 27. vol. 45.

on

Occupiers of three or more houses, to pay for only two containing the greatest number of windows, whereof notice is to be given to the collector, and a proportionable deduction made; and if two fuch houfes are not paid for, penalty 50l. Same act, § 11.

Thefe rates to be paid in addition to thofe charged by 6 G. 3. c. 38. and 19 G. 3. c. 59. And affeffiments to be made from 10th October, 1784, to 5th April, 1785, which are fubject to appeal; and to be paid in England quarterly, in Scotland half-yearly, and to be charged on the occupiers of houfes. But the poor exempted from church and poor's rates, not liable. Same act, § 14.

Thofe duties to be affeffed and collected in the fame manner, and under the fame penalties as thofe granted by 20 G. 2. c. 5. and 42. 21. G. 2. c. 10. 26 G. 2, c. 17. 31 G. 2. c. 22. 2 G. 3. C. 26. 18 G. G. 3. c. 26. and 19 3. C. 59. and to be paid into the Exchequer by the receiver-general of the customs; and if any furplus, after the repealed duties difcharged, to be paid to the receiver-general of excife, and carried to the finking fund. Same act. § 19.

This additional tax to be under the commiffioners of the former window.

Houfes of Correction.

Thefe houses to be examined by the Juftices, who are to report their condition to the feffions; and feparate apartments are to be provided for the pri foners. 22 G. 3. cap. 64 § 1. vol 34.

And proper buildings and materials. to be provided to fet offenders committed to hard labour to work, and the rules in the schedule to the act to be obferved, and the expences defrayed out of the county rates. Same act. § 5.

Juftices may prefent the want of houfes of correction to the quarter feffions, and appoint chaplains with falaries. Same act, § 5.

Governors may employ prifoners, and alfo punish them if refractory; but are not to fell wine, ale, &c. Same act, § 8.

34.

See Gaols. 24 G. 3. § 2. c. 54. vol.

Juftices may rebuild or repair houses of correction, and mortgage the rates for the fame, to be paid in fourteen years, and may difpofe of the old materials. Same year, c. 55.

The juftices of the county of Middlefex enabled to raise money to erect a houfe of correction for that county. Same act. Juftices

Juftices who are authorifed to convict in a fummary way, may commit offenders to the house of correction. Same act, $12.

Juftices in feffion may appoint a governor and other officers for houses of correction and penitentiary houfes, with falaries. 31 G. 3. c. 46. vol.

37.

Juftices in feffion to make rules for the faid houfes, to be confirmed by justices of affize, but not to deprive convicts of any allowance made by law.. Same act, § 2.

Governors to have the fame powers as gaolers, and answerable for escapes. Same act, § 3.

Two vifiting juftices to be appointed, and abuses to be rectified by juftices in feffion. Same act, § 5.

Bye-laws may be made, agreeable to 32 G. c. 28. and prifoners to be claffed and feparated as directed by 24 G. 3. c. 54. Same act, § 6.

Offenders fentenced to transportation may be imprisoned and kept to hard labour until tranfported. Same act, § 6.

Governers of the faid houses, and keepers of common gaols, to make returns of prifoners in cuftody every affizes; and vifiting juftices to examine and fign fuch returns. Same act, § 8. Vifiting juftices to report any extraordinary diligence or merit in offenders, to the juftices of oyer and terminer. Same act, § 14.

Houfehold (King's.)

Master of the household. See Land Tax. 25 G. 3. c. 4. § 7. vol. 35. Lord fteward of. See Bounties. Same act, c. 61.

For the qualification of the mafter of the houshold, first clerk of the houfehold, and the clerk of the kitchen, &c.

to act as commiffioners.

See Land-Tax. 27 G. 3. c. 5. § 99. vol. 36.

Hovering Acts.

The limits of two leagues from the coaft, by 19 G. 3. c. 69. § 2. (to prevent fmuggling) enlarged to four leagues. 24 G. 3. § 2. c. 47. vol. 34.

tried by an excife officer. 27 G. 3. c. 31. § 17. vol. 36.

See Difiillers. 28 G. 3. c. 46. § 71. and 74. vol. 36.

The first act continued to the end of the next feflion. 29 G. 3. c. 55, vol. 36. Further continued to the end of the next feffion of parliament. 31 G. 3. c. 44. vol. 37.

Further continued to the end of the next feffion of parliament. 32 G. 3. c. 36. vol. 37.

I.

Jamaica.

The ports of Kingston, Savannah la Mar, Montego Bay, and Santa Lucia, in Jamaica (and other British ports in the Weft-Indies) opened for the free importion, in one-decked veffels, of live cattle, and all goods the growth or produce of any foreign colony in America (except fugar, coffee, pimento, ginger, melaffes and tobacco); but no foreign manufactures to be imported thither, on forfeiture of the goods and veffel.. 6 G. 3. c. 49. vol. 27.-13 G. 3. c. 73.—14 G. 3. c. 41. vol. 30.-21 G. 3. c. 29. vol. 33-27 G. 3. c. 27. vol. 36.

And after the first of September, 1766, no copper ore, cotton wool, ginger, fuftick, or other dying woods, hemp, indigo, melaffes, beaver fkins, or furs, fugar, cocoa, coffee, pimento, hides, fkins, pot or pearl afhes, raw filk, or whale fins, to be imported into any of the faid ports, on forfeiture of ship and cargo. 6 G. 3. c. 49. vol. 27.

But wool, or other enumerated goods of foreign growth, may be imported from Jamaica or Dominica to Great Britain directly, as allowed by acts 12, 22, and 23 Cha. 2. Same act, § 7.

See Negroes. 13 G. 3. c. 73. § 4. V. 30. Act 6 G. 3. c. 49. fo far as relates to Jamaica and Dominica, continued to the first of November, 1787. 21 G. 3. c. 29. vol. 33.

From the first of September, 1787, fo much of 6 G. 3. c. 49.-14 G. 3. c. 41. and 21 G. 3. c. 29, as relates to the importation and exportation of goods mentioned to or from any of

the faid ports, repealed; but goods the growth of any colony in America be longing to any foreign European state, may be imported thither in one-decked foreign European veffels, not above 70 tons burthen. And if any of the articles enumerated in this act are imported into any of the faid ports, to be forfeited, with the veffel, &c. 27 G. 3.c. 27. § 3. vol. 36.

Rum, negroes, and goods legally imported (except mafts, yards, or bowfprits, pitch, tar, turpentine, and tobacco, and alfo iron from the British colonies) may be exported from the faid ports in fuch one-decked veffels as aforefaid; but the legality of the importation of fuch goods to be proved before exportation. Same act, § 4.

All wool, cotton-wool, indigo, cochineal, drugs of all forts, cocoa, logwood, fuftic, wood for dyers, hydes, fkins and tallow, beaver, and all forts of furs, tortoife-fhell,mahogany, and all other cabinet wood of the growth or produce of the colonies in America belonging to foreign European states, may be imported into the faid iflands, fubject to the excife laws of king Charles 2. Same act, § 6.

If goods the growth or produce of Europe, or the East Indies, be exported from Jamaica, &c. to any British colony in America or the Weft Indies, to be forfeited, with fhips, &c. Same act, § 7.

No duty or fee to be taken at Jamaica for entry of foreign veffels, on penalty, by 5 G. 3. c. 45; which is to be recovered and divided as by former laws, and this act to continue till the firft of Sept. 1792. Same act, § 8.

3,000l. granted to John Reeder, for his loffes by difmantling an iron foundry at Jamaica, 1782, by order of Sir Archibald Campbell, governor of the island. 29 G. 3. C. 61.

Act 27 G. 3. c. 27. relating to the importation of enumerated goods to the feveral ports in Jamaica, Grenada, Dominica, and the Bahama iflands, amended; and floops importing and exporting fuch goods may be of any tonnage, fo as they have only one deck. 39 G. 3. c. 29. vol. 37.

See

See Quebec. Same act, § 2.

Act 27 G. 3. c. 27. for allowing the importation and exportation of certain goods in feveral ports in the ifland of Jamaica, made perpetual. 23 G. 3. c. 37. vol. 34.

James (St.) Weftminster.

See Churches. 29 G. 3. c. 47. v. 36. 30 G. 3. c. 70. vol. 37.

Idiots.

See Rice. 23 G. 3. c. 56. v. 34. See America. Same year, c. 39.24 G. 3. c. 45. v. 34.

See Currants. 23 G. 3. c. 11. vol. 34. For affisting in unfhipping or relanding fugar entered for exportation, to forfeit treble the value. Šame act, § 6.

See Cordage. 26 G. 3. c. 85, vol. 25. Bonds given for exportation of fugar may remain three years in the officer's hands, and if no profecution in that time, or judgment within two years

Fekyll (Sir Jofeph.)

The treafury enabled to discharge the executors of Lady Ann Jekyll (executrix of Jofeph Jekyll, efq. who was the executor of Sir Jofeph Jekyll, knight, from a debt of 2290l. 4s. 1od. (being the clear furplus of Sir Jofeph's eftate) due to the king for the use of the finking fund, on payment thereof into the exchequer. 12 G. 3. c. 53. vol. 29.

The king enabled by fign manual in rolled, to direct the adminiftratrix of Sir Jofeph Jekyll to fell 10,000l. South Sea ftock, part of the legacy given to the finking fund, and to receive the dividends thereof, and alfo the dividends on 10,000l. East India stock, and to apply the fame as mentioned in the act. 14 G. 3, c. 89. vol. 30.

cancelled. Same act, § 9.

36.

See Cuftoms. 27 G. 3. c. 13. vol.

See the feveral articles mentioned in 27 G. 3. c. 13. relating to Scavage, Coals, Drawbacks, Registered Ships, Bonds for Duties, Diamonds, &c. Wine, and Goods from the East Indies.

From the tenth of May, 1787, the duties contained in the Schedules A. B. C. D. & E. to be levied, and the drawbacks therein to be allowed in lieu of those which were then to cease. 27 G. 3. c. 13. § 2. v. 36.

Net custom duties payable on importation of goods enumerated, and drawbacks allowed on exportation of the fame; alfo the net duties on exportation of goods, &c. from this kingdom; and the like duties on goods, &c. brought or carried coaftwife or from port to port in this kingdom. Same act, schedule A.

Duties on importation, and drawbacks on exportation of goods imported by the East India Company, and not charged with duty when fo imported. Same act, schedule B.

The like duties on importation into Great Britain, and the drawbacks on exportation of goods the growth, produce, or manufacture of the European dominions of the French King. Same act, table C.

The like duties on importation, and drawbacks on exportation of all goods not enumerated or defcribed, or otherwife charged with duties in the preceding schedules or tables. Same act,

table D.

Duties payable on exportation of goods from Great Britain not enuY merated