.110 
L A N 
'his own tithes, in that cafe the Ujfee is the occupier, and 
ought to be rated. 8 Mod. 61. Colleges and hofpitals are 
■exempted, together with the buildings that are within the 
walls or limits of the fame. The a£t 38 Geo. III. c. 5. § 
ej. alio exempts any mailer, fellow, or fcholar, or exhi¬ 
bitioner, of any Inch college or hall ; or any reader, offi¬ 
cer, or mailer, of the laid univerfities, colleges, or halls; 
or any matters or ulhers of any fchools ; for or in refpect of 
any ttipends, wages, rents, profits, or exhibitions vvhatfo- 
ever, arifing or growing due to them in refpefl to the laid 
levcral places or employments; or any of the lands which, 
-before March 2.5, 1693, did belong to the lites of any 
college or hall, or to Chrift’s Hofpital, St. Bartholomew, 
Bridewell, St. Thomas, and Bethlehem, hofpitals, in Lon- 
-don and Southwark; or any other hofpitals or alms-houfes, 
in refpefl of any rents, or revenues, which, before March 
’•£5, 1693, were payable to them, being to be received and 
.^lilburled for the immediate ufe and relief of the poor of 
the faid hofpitals and alms-houfes only. But this lhail 
.not difcharge any tenants of any houfes or lands belong¬ 
ing to the laid colleges, halls or hofpitals, alms-houfes, ot 
■ fchools, who, by their leafes, or other contracts, are obliged 
.to pay and difcharge all rates, taxes, and impolitions. § 26. 
All fuch lands, revenues, or rents, belonging to any 
hofpital or alms-houfe, or fettled to any charitable or pi¬ 
ous ufe, as were alfeifed in 4 W. & M. lhall be liable; 
and no other lands, revenues, or rents, then belonging to 
any hofpital, or alms-houfe, or fettled to any charitable 
or pious ufe, lhall be charged or alfeifed; but lands given 
to charities lince the 4 W. & M. lhall not be exempted. 
No poor perfon lhall be charged, whofe lands. See. are not 
of the full yearly value of 20s. in the whole. The alfef- 
lors themfelves are alfell'ed by the commiflioners. The 
land-tax lhall be paid by the tenant, who lhall dedufl it 
out of his rent. Papitts and reputed papilts, being eigh¬ 
teen years of age, u>ho lhall not have taken the oaths of 
allegiance and lupremacy, fliall pay double land-tax. By 
10 Geo. III. c. 6. § 113. ellates doubly taxed, coming to 
proteftants, are to be difeharged. At the third meeting 
of the commillioners, the alfelfors lhall deliver duplicates of 
the alfelfment in writing, ligned by them, to the commif- 
fioners, with the names of proper collectors, for whom the 
parifh or place lhall be anfwerable. One of the duplicates, 
figned by three or more commillioners, lhall be delivered 
to the collectors, with warrant for collecting; and the 
time and place of appeals lhall then be appointed. The 
fourth meeting is that of appeal, notice of wdiich lhall be 
given in the church ; and every perfon intending to ap¬ 
peal lhall give a written notice to one or more aiTeflors, 
that they may attend to jultify the alfeffment. The com- 
milTioners are empowered to give relief in cafe of over¬ 
charge, and caufe the fum abated to be re-aflelfed ; and, 
when the appeal is determined, it is abfolutely final. If 
any perfon refufe or negleCl to pay to the colleClor on de¬ 
mand, he may levy the fum alfeifed by diftrels and fale of 
the goods of the perfon negleCting or refufing to pay ; 
and for want of diltrefs he may be committed, by warrant 
of two commiflioners, to the common gaol, until payment 
of the money alfelTed, and of the charges. The collector 
is required to pay the money received to the receiver-ge¬ 
neral, or his deputy, quarterly, on or before June 24, 
Sept. 29, Dec. 25, and March 25; who lhall give a receipt 
gratis; the collectors are allowed 3d. in the pound, which 
they may detain out of the lad payment; but, if any col¬ 
lector detains the money longer than the time appointed, 
or pays it otherwife than directed, he lhall forfeit not ex¬ 
ceeding 40I. nor lefs than 5I. to be levied by diltrefs ; 
and, if he refufe to pay it, two commillioners may impri- 
fon him, leize his eftates real and perfonal, and fell them 
for payment. The receiver-general is appointed by the 
king, or in purfuance of his directions, and has a falary al¬ 
lowed him by the lords of the treafury, not exceeding 2d. 
a-pound : notice of his appointment is to be given to the 
commiflioners, before the time of the firlt quarterly pay¬ 
ment. The receiver, within twenty days after the receipt, 
LAN 
lhall pay the money into the exchequer, or forfeit 500!* 
to him who lhall fue. The clerks of the commiihonerS' 
are allowed three halfpence in the pound for writing the 
alielfments, duplicates, &c. to be paid by the receiver-ge¬ 
neral, according to the warrant of two commiflioners. 
Alfelfors, collectors, &c. not doing their duty, may be 
fined by three or more commiflioners, in any fum not ex¬ 
ceeding 40I. Blackjl. Com. vol. i. Burn's JuJlice, vol. iii. 
LAND'-WAITER, f. An officer of the cuftom-houfe, 
whofe duty is, upon landing any merchandife, to examine, 
tafte, weigh, meafure, them, See. and to take an account 
thereof. In forr.e ports they alfo execute the office of a 
coaft-waiter. They are likevvife occafionally ftyled fearch- 
ers, and are to attend and join with the patent fearcher in 
the execution of all cockets for the Ihippingof goods to be 
exported to foreign parts 5 and, in cafes where drawbacks on 
bounties are to be paid to the merchant on the exportation 
of any goods, they, as well as the patent fearchers, are to 
certify the flapping thereof on the debentures.—Give, a 
guinea to a knavilh land-waiter, and he lhall connive at 
the merchant for cheating the queen of a hundred. Swift. 
LAN'DA,/. in old records, an open field ; a field cleared 
from wood. 
LAN'DA, a kingdom of the illand of Borneo. 
LANDAFF'. See LlandafF. 
LANDAU', a town of France, in the department of the 
Upper Rhine, lituated on the river Queich, which runs 
into the Rhine ; containing four churches, and about 4000 
inhabitants. It was formerly imperial ; and in the year 
1291 endowed with the fame privileges as Haguenau, by 
Rodolphus I. and confirmed to France in the year 1680 ; 
after which, it was fortified by Louis XIV. As it is com¬ 
manded altnoll on every fide by eminences, M. Vauban 
exerted all his Ikill in rendering it llrong. In the year 
1702 it was taken by the Aultrians; and in 1703 recovered 
again by the French. In 1704 the Irnperialitts made 
themfelves matters of it afecond time; arid in 1713 it was 
again taken from them. In 1714, by the treaty of Baden, 
this town, together with the three villages, and fortifica¬ 
tions belonging to them, was ceded to France. In the 
1793, it was attacked by the Auftrians and Pruffians, with¬ 
out luccefs. It is thirteen polls north of Stralburg, and 
64-5. ealt of Paris. Lat. 49.13.N. Ion. 8. 10. E. 
LANDAU', a town of the county of Waldeck : twelve 
miles north of Waldeck, and thirty-four louth-fouth-eaft 
ofPaderborn. Lat. 51.12. N. Ion. 9. 5. E. 
LANDAU', a town of Bavaria, lituated on the Her: 
eight miles call of Dingelfingen, and thirty-two welt of 
PalTau. Lat. 48. 36. N. Ion. 12. 37. E. 
LANDAU', f. [from the above town.] A coach whofe 
top may be occafionally opened. 
LANDAU'L, a town of France, in the department of 
the Morbihan: fix miles north-welt of Piumet. 
LAND'DOC, a village in Carmarthenlhire, South Wales; 
with a fair on the 21 It of June. 
LAN'DE, a town of Norway: thirty-fix miles north of 
Chriftiania. 
LAN'DE (la), a town of France, in the department of 
the Channel: nine miles north of Avranches. 
LAN'DECK, a town of the duchy of Warfaw: forty- 
eight miles north of Gnefna. 
LAN'DECK, or Landeg, a town of the county of 
Tyrol, on the Inn: twenty miles north of Glurentz, and 
thirty-nine weft-fouth-well of Infpruck. 
LAN'DECK, a town of Pruffian Pomerelia: fixty-feur 
miles fouth-weft of Dantzic. 
LAN'DECK, a town of Silelia, in the county of Glatz, 
on the Biela: eight miles fouth-eallof Glatz, and twenty- 
feven fouth-weft of Neilfe. Lat. 50. 15. N. Ion. 16. 40. E. 
LAN'DED, adj. Having a fortune, not in money but 
in land ; having a real eltate.—Cromwell’s officers, who 
were for levelling lands while they had none, when they 
grew landed fell to crying up Magna Charta. Temple. —A 
houfe of commons mutt confilt, for the molt part, of landed 
men, Addifon's Freeholder. 
LAN'DEGODE, 
