R E C 



R K C 



appeal, tlie duty fhall be paid according to fuch variation ; 

 and if tliL* duty afic^d'ed in manner aforefaid fliall exceed the 

 duty ofFircd to and refiifed by fuch ftanip officers, the 

 cxpcnces fliall be borne by the perfon liable to pay fuch 

 duty. If any difpute fliall arifc between perions entitled 

 to any fucli legacy, or refidue, or taking adniiniftration as 

 aforefaid, refpefting the value thereof, or duty to be paid 

 thereon, the duty fliall be aflefled by fuch ftamp commif- 

 fioners on reference to them by either party ; and if the 

 value of fuch property fliall be in difpute, fuch (lamp com- 

 iiiiffioners fliall caufe an appraifement to be made thereof, 

 at the expence of the perfon liable to pay the duty, in 

 manner aforefaid ; and if fuch perfon fliall be diffatisfied 

 with fuch valuation, the fame fliall be reviewed and finally 

 determined by the faid commiffioners of the land-tax, upon 

 appeal to them within the time and in the manner aforefaid. 

 And if tl;? effefts whereon fuch duty is payable fliall be 

 ten miles from London, fuch perfons as fhall be deputed 

 by the faid ftamp commiffioners fliall adl in their ftead. f. 22. 

 36 Geo. III. c. 52. 



And if it fliall appear to the faid ftamp commiffioners, 

 upon oatli, to be ^dminiftered by a julfice, or mafter extra- 

 ordinary in chancery, that lefs duty has been paid than 

 ought to have been, by mifl;ake, without intention of fraud, 

 fuch miftake may be reftified by fuch commiffioners, who 

 may accept the duty really due within three calendar 

 months, if no fuit hath been inltituted, and on payment of 

 lol. per cent, thereon by way of penalty, f. 50. 



Every perfon paying or receiving money contrary to this 

 aft, who fliall within twelve calendar months difcover the 

 other party offending, fo as he be convifted thereof, fliall 

 be indemnified and difcharged from all penalties againlt 

 this aft. f. 3 1 . 



And all powers of forming afts relating to the ftamp 

 duties, not hereby altered, fhall be in force, in the execution 

 of this aft. f. 42. 



Wherever any executor or adminiftrator fhall not have 

 paid the faid duties within time, the court of exchequer 

 may, on application from the ftamp office on fatisfaftory 

 affidavit, grant a rule for fuch executor to ffiew caufe why 

 he fhould not deliver to the commiffioners an account on 

 oath of all legacies, or of the perlonal property paid or 

 payable by him, and why the duties thereon have not been, 

 or fhould not be forthwith paid, and may make fuch rule 

 abfolute where it appears proper. And regiflrars of eccle- 

 fiaftical courts fhall, within a month of requifition, dehver to 

 the ftamp office an account of wills and letters of adminiftra- 

 tion in their cuftody, with particulars relating thereto, and 

 extrafts from any wills deemed neceffary by the commif- 

 fioners, on payment of fees agreed on or allowed by the 

 ccclefialHcal court, on pain of 50/. recoverable by informa- 

 tion by the attorney-general. 42 Geo. III. c. 99. f. 2, 3. 

 And by the 5 W. c. 21, the probate of the will or letters 

 of admiiiiftration of any common foldier or feaman, flain or 

 dying in the fervice, fhall be exempt from the flamp duties, 

 f. 6. 



Receipt, or Refce'u, in Latu. See Resceit. 



Receipt of Homage. See Resceit. 



Receipt of the Exchequer. See Coi'RT of Exchequer. 



Receu'T, in Medicine. See Recipe. 



Receipts, Auditor of. See Auditor. 



RECEIVER, or Recipient, in Chemiftry, a globe- 

 fliaped veffel, which is adapted to the neck or beak of an 

 alembic, retort, or other diitillatory vcfft I, in order to col- 

 left, receive, and contain the prodnfts of diftillations. 



Receivers ffiould be made of glals, not only becaufe this 

 matter refills the aftion of the firongcil and moft corrofive 



8 



fubllances, but alfo becaufe being tranfparciit, it allows the 

 operator to fee through it, and to judge by the frequency 

 of the drops, if tlie dillillation be too quick or too flow, 

 pid alfo if the quantity and nature of the fubftanees that 

 come over be fuch as are required. 



Almoft all receivers are kinds of bottles of different fizes, 

 of a fpherical form, the necks of which are cut fliort, and 

 each of which is pierced with a fmall hole in its lateral or 

 upper part, to give vent to the air or vapours, which are 

 too expanfive. Receivers of this form are called balloons ; 

 which fee. Some receivers are matrafles with long necks. 

 Thefe are generally adapted to the beaks of glafs alembics. 

 The long neck ferves to keep the belly of the receiver, 

 where the liquor is coUefted, at a proper diftance from tlie 

 fire. 



Receivers have different forms for particular operations. 

 Such are thofe whicii have two or three beaks, either to be 

 adapted to other receivers, or to admit at the fame time the 

 necks of feveral diftillatory veflels, when the intention of the 

 operator is, that the vapours of different fubftances fhould 

 meet in the fame receiver. Such alfo are receivers for ef- 

 fential oils, obtained from aromatic plants diftilled with wa- 

 ter, which are lo made, that they are never full, bat that 

 the water runs out, and leaves the oil behind. Thefe are a 

 kind of glafs cucurbits, which contraft as they rife higher ; 

 fo that their neck or upper opening is but nearly of a con- 

 venient fize to receive the beak of the worm. Thefe re- 

 ceivers have another opening about the middle of the fwell- 

 ing or belly ; and to this opening is joined a glafs tube, 

 which bends and rifes vertically along the outer part of the 

 receiver, fo as to be within two inches and a halt as high as 

 the upper opening. At this height the tube bends again 

 towards the fide oppofite to the body of the receiver, to 

 pour into another veffel the liquor which arifes there. It 

 forms the figure of an S. 



When this receiver is to be ufed, it is to be placed ver- 

 tically under the beak of the worm. During the diftilla- 

 tion, the liquor rifes to an equal height in the body of the 

 receiver, and in the crooked tube : when, therefore, the 

 height of the liquor in the receiver becomes greater than the 

 height of the tube, it muft begin to flow from the mouth of 

 this tube into another veffel placed on purpofe to receive it ; 

 but as effential oils are either lighter or heavier than water, 

 and as they are, therefore, always collefted either above or 

 under the water, and as the liquor which difcharges itfelf 

 through the tube is taken from the middle part of the re- 

 ceiver, nothing but water can be evacuated at the mouth of 

 the pipe, while the oil always remains in the receiver. 

 With fuch a receiver diftillation may be performed without 

 the trouble of changing the veffels. Macquer's Chem. Dift. 

 See Distillation and Laboiiatorv. 



Receiver of an Air-Pump, is part of its apparatus ; 

 being a glafs veffel placed on the top of the plate, out of 

 which the air is to be exhaufted. To an air-pump belong 

 various receivers, of various forms and fizes, and ferving for 

 various purpofes. See Am-Pump. 



Receiver, Exhaufled, in Pneumatics. See Exhausted. 

 And for the method of repairing thofe that are cracked, fee 

 Cement. 



Receiver, Receptor, or Receptator, in Laiu, is ufed com- 

 monly in the bad fenfe, for fuch as knowingly receive ftolen 

 gcods from thieves, and conceal them. 



This offence is only a mifdemeanor at common law : how- 

 ever, by the ftatutes 3 & 4 W. & M. c. 9. and 5 Ann. 

 c. 3 1, the offender is made acceffory to the theft and felony. 

 But becaufe the acceffory cannot in general be tried, unlefs 

 with the principal, or after the principal ii convifted, the 



receivers 



