LAND-TAX. 
189 
able for one year on land ffiould be made perpetual, fub¬ 
jeft to redemption by purchafe on conditions herein fet 
forth 5 it was enafted, that the feveral fum-s charged by 
virtue of an aft 38 Geo. III. c. 5, granting an aid for 
the fervice of the year 1798, on the refpeftive counties, 
&c. in refpeft of the manors, meffuage?, &e. to be railed 
and paid within one year, from the 25th of March, 1798, 
lhall, after the expiration of the faid term, (allowing for 
certain fpecified exceptions,) continue, and be railed and 
paid after the 25th of March in every year for ever. And 
all powers and provifions contained in the faid aft lhall 
be in full force, and be duly executed ; fubjeft to the re¬ 
gulations and conditions of redemption or purchafe men¬ 
tioned in it. Provided always, that none of the provifions 
herein contained lhall extend to any funis charged by the 
faid aft upon perfonal ellates, and perquifites of office ; 
which films lhall, after the 25th of March, 1799, a f* 
certained, railed, collected, and paid, according to the di¬ 
rections of an aft to be palled for that purpofe. (39 Geo. 
III. c. 3.) It is alfo enafted, that the land-tax not pur- 
chafed by proprietors lhall be fold to other perfons, fub¬ 
jeft to redemption by the perfon in polTeffion, or having 
any beneficial or future interell in the lands ; provided 
that, in fuch cafes, all fuch lands whereon the land-tax fo 
purchafed lhall be charged, lhall, until fuch redemption 
take place, be fubjeft to a new affelTment of the faid land- 
tax from year to year, by an equal rate, according to the 
value thereof, in common with each other, without any 
power in fuch purchafer to exonerate the fame from fuch 
land-tax, or to fix the rate of land-tax to be charged there¬ 
on. Alfo, where the whole tax in any place lhall not be 
fold, fuch lands as are not exonerated by this aft: from 
fuch land-tax fnall continue fubject to a new alfelfment 
yearly, and from year to year, by an equal rate, according 
to the value thereof, not exceeding in any year 4s. in the 
pound on fuch annual value. It is alfo enafted, that, in 
cafe perfons entering into any contraft for the redemp¬ 
tion or purchafe of any land-tax, lhall negleft to complete 
their contraft, fuch contraft lhall be void, and the tax be 
revived, and again affeiTed and collefted 5 and the perfons 
thus making default lhall forfeit not exceeding one-lixteenth 
part of the confideration. Where land-tax, remaining 
unfold, lhall exceed 4s. in the pound on the annual value, 
the fame lhall be fubjeft to an abatement in the manner 
direfted by the faid aft. (38 Geo. III. c. 60. § 103. 42 Geo. 
III. c. 116. § 181.) By this Salt aft, the provifions of the 
feveral afts for the redemption of the land-tax are repealed 
from the 24th of June, 180a, from which date all contrafts 
are to be entered into and made according to that aft, 
and the 43 Geo. III. c. 51, to render the fame more ef¬ 
fectual. For the provifions refpefting the redemption of 
the land-tax, we mull refer the reader to the aft: itfelf, 
which is very voluminous, and in which every particular 
is minutely detailed. 
But, as the land-tax not purchafed will remain to be 
collefted as before, it may not be improper or unufeful to 
detail the following particulars relating to it. By 38 Geo. 
III. c. 5, the general qualification of commilfioners «in 
counties, with fome few exceptions, is 100I. a-year of 
landed property; thefe cbmmilfioners, before they can aft, 
are required to take the oaths of allegiance, fupremacy, 
and abjuration, under a penalty of 200I. to the king; and 
. by 28 Geo. III. c. a. § 49, an oath, if required, fpecify- 
ing in writing the parilh, lituation, quantity of land, whe¬ 
ther freehold or copyhold, of the premifes which entitle 
them to aft as commiffioners. When they firft meet, they, 
direft the return and appointment of proper alfelfors; and, 
by 20 Geo. III. c. 17, they lhall caufe to be delivered to 
each aifelfor a printed form of affelTment, according to 
which they lhall make their alfelfments. At their fecond 
meeting they direft the alTeffors how to proceed in fettling 
the feveral rates and charges. By 39 Geo. III. c. 3, the 
feveral fums charged upon eftates in ready money, debts, 
goods, wares, merchandife, chattels, or other perfonal eftate, 
% the aft of 38 Geo. III. c. 5, and which were not autho¬ 
rized to be fold by the faid nft of 38 Geo. III. c. 60; and 
alfo the feveral fums hereby charged in refpeft of any 
public office or employment, or any annuity, penlion, fti- 
pend, or other annual payment, lhall be alfeifed and paid 
in the following manner. That is to fay, the feveral fums 
charged by virtue of the laid aft on perfonal eftates as 
aforefaid, lhall be, and are hereby, fet and impofed on the 
refpeftive parifhes, conftablewicks, divifions, allotments, 
and places, wherein the fame have been, or lhall be, fa- 
charged by virtue of the faid aft, and towards railing the 
feveral fums hereby charged on the fame refpeftively, all 
perfons, bodies politic and corporate, guilds and frater¬ 
nities, within fuch places refpeftively, having any eftate in 
ready money, or in debts owing to them, or having any 
eftate in goods, wares, merchandife, chattels, or other per¬ 
fonal eftate, belonging to, or in truft for, them, (except fuch 
fums as they may bondJide owe, and fuch debts owing to 
them as lhall be by the commiffioners adjudged defperate, 
and alfo except ltock upon lands, and fuch goods as are ufed 
for houfehold-ftuff; and alfo except fuch loans and debts 
as are owing from his majefty,) lhall be charged with as 
much equality and indifference as is poffible by a pound- 
rate, viz. for every 100I. of fuch ready money and debts, 
and for every tool, worth of fuch goods, wares, and mer- 
cha.'.dife, or other perfonal eftate, and fo in proportion 
for more or lefs, towards the faid refpeftive fums by this 
aft impofed upon every fuch parilh or place charged there¬ 
with as aforelaid, fo that by the faid rates fo to be alfeifed 
as aforefaid, upon fuch perfonal eftates as aforefaid, the 
full fum hereby fet upon the fame lhall be completely af- 
felfed, collefted, and paid. § 2. 
And, towards railing the fums charged on perfons in 
refpeft of public offices, or employments of profit, all per¬ 
fons, having, ufing, or exerciling, the fame, which are af- 
felfed by virtue of the faid aft of 38 Geo. III. c. 5 ; and 
all clerks, agents, fecondaries, fubftitutes, and other in¬ 
ferior minifters whatfoever, (fuch military officers as are 
multered by the mufter-mafter general of the army, or in 
pay of the army or navy, in refpeft of fuch offices only 
excepted;) fliall pay any fum not exceeding what fuch of— 
fice or employment lhall be alfeifed in the year commenc¬ 
ing 25th March, 1798, by virtue of the faid aft of 38 Geo. 
III. c. 5. And all perfons, guilds, fraternities, bodies po¬ 
litic and corporate, having any annuity, penfion, or other 
yearly payment, either out of the exchequer, or any branch 
of the revenue, or payable, or fecured to be paid by any 
perfon whatfoever, (not ilfuing out of any lands, tene¬ 
ments, or hereditaments, or charged upon the fame, nor 
included in any alfeffment .made thereon by the faid aft: 
of 38 Geo. III. c. 5. and not being annuities or yearly 
payments which by any acl of parliament lhall be ex¬ 
empted from the payment of taxes,) lhall pay 4s. for every 
20s. by the year for the fame, to be levied and collefted 
in like manner, and by the fame perfons,,as the land-tax. 
§ ?> 4 * . . 
It is provided that nothing in this aftr lhall extend to 
the queen or royal family 5 nor to charge the penfions of 
fuperannuated lea-officers or their widows, poor knights 
of Windfor, or poor clergy of the Ille of Man, or tolls on 
turnpike roads. By 38 Geo. III. c. 5, the charge upon 
real eftates lhall be as follows : That the entire liim may 
be raifed, all manors, meffuages, lands, and tenements ; 
all quarries, mines of coal, tin and lead, copper, mundic,. 
iron, and other mines, iron-mills, furnaces, and other 
iron-works; falt-fprings, and fait- works ; all alum mines 
and works; all parks, chafes, warrens, woods, underwoods, 
coppices; allfilhings, tithes, tolls, annuities, and all other 
yearly profits; and all hereditaments whatfoever; lhall be 
charged with as much equality and indifference as poffi¬ 
ble, by a pound-rate , to make up the feveral fums charged 
by the aft on each county or place,. 
A parfon who lets to each parilhioner his own tithes is 
properly the occupier, and ought to be rated. 16 Viner 3 
427. But, if a parfon makes a leafe of his tithes to one 
perfon, and that perfon afterwards lets to each parilhioner' 
.hisp 
