Page:Ruffhead - The Statutes at Large - vol 8.djvu/249

A. D. iyS7* Anno tricefimo prlmo Georgii II. C. 22. 215 Meeting of the faid Commiffioners for Shires in Scotland, {hall be at the refpective Head Burghs thereof, the Firft Meeting to /econd Momlay in July m ev*;ry Year ; and that the Sheriffs, or their Deputies, do intimate the fame to the be at the Head faid Commiffioners of their Shires, with Power to the faid CommifTioners, to appoint the fubfequent Diets ^^"^Vj" f^ of their Meetings, and their Conveners, from time to time ; and alfo to appoint Collectors, with fuch Cau- °]liy )llyl tion as they fhall think fir. &c. XVI. And be it further enacted by the Authority aforefaid, That all Claufes contamed in former Acts of All ciaufcs in Parliament of i'rjr/^w/, and Convention of Efkitcs there, in relation to the bringing in of the Cefs, and former Adts re. quartering, and touching Riding Money, {hall (land in full Force, as to the Supply now impofed upon Scot- j-".'"? '" the (ahdj as if ihcy were herein exptefTed, and as they were obferved before the making this Act. cTk!S:!Vhl in Foice as to the Supply herein granted. XVII. And it is hereby further enacted. That the Clerk of the Sheriff's Court in each Shire in Scotland, Clerks of the {hall yearly on or before the tenth Day of June deliver to the faid Commiflioners of Supply for fuch Shire, Sheriei's Court a true and exact Lift of all and every OfRce of Employment of Profit, exercifed in fuch Shire, and in every to deliver yearly. Burgh within the fame ; and alfo do, and (hall, within the Time aforefaid, deliver, or caufe to be delivered, ^^ n^ne trthe a Duplicate of fuch Liil, to the Deputy Remembrancer of his Majefly's Court of Exchequer in Scotland ; Comm^yjne-J^ and in cafe any Clerk of the Sheriff's Court {hall neglect to deliver fuch Lift, or the Duplicate thereof, with- Lifts of ;ill Crii- iii the Time herein before mentioned, or {hall wilfully omit out of fuch Lifts, or the Duplicate thereof, any ces of Profn -a Office or Employment that ought to have been inferted therein, he {hall, for every fuch Offence, forfeit the ^""^^ ^j^"^^,? c c cc U J Q^ V and a Diiplic-ite Sum of fifty Pounds bterhng. - ,he,e„f to ti^a Deputy Remembrancer of the Exchequer ; on Penalty of 50I. XVIII. And it is further enacted, That the faid CommifHoners in their refpective Shires do, and {hall Commimoners yearly on or before the tenth Day of July, according to the beft of their Judgments and Difcretions, ^i^cer-'i'^°' ^^^°'^ ^o tain, and fet down in Writing, in a Rate or AflefTment to be prepared by them for that Purpofe, the annual /^"ith" annual Value of all and every Office and Employment, exercifed in fuch Shire, and in every Burgh within the Value of all of- fame ; and do therein rate and aflefs the faid Sum of one Shilling for every twenty Shillings of the annual fices and Em- Value thereof, on the Officers and Perfons who then do or fhall execute any fuch OfRce or Employment, P'oymfn's ; and the Salary, Fees and Perquifites of Office whereof, exceed one hundred Pounds per Jnnum ; and in cafe the p^^^ '" V'c/^if faid Commiffioners of Supply for any Shire in Scotland, {hall neglect to make fuch Rate and Afleflment with- as'^o^ali' ei^ce e^ in the Time herein before limited for that Purpofe, in that Cafe, the Sheriff Depute of the County fhall, jool. per An- and is hereby required, on or before the twenty -fifth Day of July yearly, according to the beft of his judg- num. ment and Difcretion, to make and perfeil fuch Rate or AfTeUment in Writing; and a Note of the faid re- On Commlflion- fpeifive Rates or AfTefTments, {hall, within fix Days after the making and perfefting thereof, be lodged by "jf-^^s'^'^'^^"'^" the Clerk of the Commiffioners, or the faid Sheriff Depute refpecfively, in the Hands of the Colledtor of makefuch^Rlte the Cefs or Land Tax, for the tirrte being, for each County and Burgh within Scotland, who fhall be, and Note of the is hereby appointed, impowered and required, to be Colleftor thereof ; and every fuch Colledlor of the Cefs Rate, within 6 or Land Tax, and his Cautioners or Security, {hall be bound ipfo JaSlo, by virtue of this Acf, for the due ^^y^.**^^"-" 'he and faithful Performance by fuch CollecSlor, of all Parts of the Duty of the Office hereby committed to him IJ^.!-^'"^'/" f in refpcft of the faid Rates and AfTeflments, and that under the Penalty of one hundred Pounds Sterling ; CoHeftoroV^^ and that every fuch Colledlor of the Cefs fhall be intitled to have an Allowance from the Receiver General of the Land Tar. the Sum of three Pence per Pound of the Money by him collected and paid over to fuch Receiver General ; Colieaor bound and the Perfons fo rated and charged with the faid Duty on their refpe£five OfHces and Employments, fliall, '" 'ocl rcnr,lty by themfelves, or others for their Behoof, pay in the Duty with which they were charged, on or before the Perfin^*'^^"^ tenth Day of 06ioher yearly, for the Half-year betwixt Whitfunday and Martinmas, and on or before the his Duty. fifth Day of April yearly, for the Half-year betwixt Martinmas and TVhitfunday, to the Colleilor of the Cefs, Cciic-aors to perfonally, or at his Office by him held for the receiving the Land Tax; unlefs fuch Perfon fhall enter an i>"ve 3d. in the Appeal againft the AfTeftment made, in which Cafe fuch Appeal fhall be difcufied before Payment, in Manner ~°""^ '*" '*^'^ herein after provided ; and in cafe of Appeal, fuch Payment {hall be made within ten Days after difcufling t^^^ I^'j.^ .;. or difmiffing fuch Appeal, in the Manner herein after provided ; and that every Perfon fo rated and affefied Half-yearly, on '{hall, in cafe of his not paying in the Duties with which he is charged, to the Collcftor of the Cefs, upon or bcfoic lo Oc- the Day upon v/hich he is hereby appointed to pay the fame, or within three Days after, forfeit treble the to^fj^nd 5 A- Value and Extent of the Duty with which he {lands charged. i'" . ■' ° _ _ except in Cafes of Appeal, and then within Jo Days after healing the fame ; on Forfeiture of titble the Vah.e, XIX. And be it further enabled. That it fhall be in the Power of the Perfons liable to, and afTeffcd for the Anneal mav be Duty aforefaid, in cafe they fhall conceive themfelves to be injured by the AfTefTment and Charge made upon made in Behalf them by the fa-id Commiffioners of Supply or Sheriff Depute ; or to the Collectors, or any other Officer of of the Suhje^,' the Crown, if he fhall judge the Crown to be lefed by the Affeftrnf-nt or Charge made ; to appeal to the ^rofjheviown. Barons ^^ t-Vt*^ r^z-inr*- r^ Ti vrl^o/rnov in .Qy'/)^7^1j// ^^7l-»r^ o t- /i fry-* *^ ofoi-rvt » r-* o 4^»-1-^1l^r ' Cr'^ At-n-vrt'llc rr^ r^v r^(rwa f ^. /a ^^ ^'*e l^arOnS Or" laft . the Note in Writing of his Charge vtn to C'o!l 'clor of^e IntentioQ and Caufe of Appeal ; who is to make an Entry thereof. XX. And be it further enacted, That in cafe the Party giving fuch Notice of an Appeal or Complaint, Appeal if not {hall negleftto infift thereon before the faid Barons within the 'Lime before limited, then and in that Cafe P'?'^.'^"** fuch Convplaint or Appeal fhall. be held to be fallen from, and the Charge or AfTeflrnent therein referred to )Jl'j|^"' "^' fhall ' '