2i6 • C. 22. Anno tricefimo primo Georgii II. ■ A. D. 1757 or if the AiTef- fball fland in full Force; and in all Cafes of Appeals fallen from, or upon hearing whereof the faid Barons mentbeaffirmed, fhall not Vary the Rate, the Barons (hall and may order the Appellant to pay to the Colleflor any Sum not Appellant for- exceeding twenty Shillings Sterling, as they (hall think proper, as and for the Cofts he may have been at uZlVos^ ^y '■^^'°" °f 'V^!^ Appeal. D '•• * b' 'd X^I- And it is hereby enafted by the Authority aforefaid, That every Perfon rated or aflcfled for any vheredieOffices Office or Employment in Scotlatid, fhall be rated, and pay for his faid Office or Employmerit in the Shire aeexercifed; where the fame (hall be cxcrcifed, although the Revenue pr Profits arifmg by fuch Office or Employment are payable elfewhere. and to be raifed XXO. And it is hereby declared and enacSted by the Authority aforefaid, That the Money impofed on free of all Offices and Employments in Scotland^ be raifed in Scotland m the refpedlive Shires, Stevvartries, Cities and ^v^"^^*^!) T'r^'^ Boroughs, free of all Charges to his Majefty, fave as is herein before mentioned; and fliall in like Manner allowed and to ^e paid at the City of Edinburgh^ to fuch Perfon or Perfons as the Commiffioners of the Treafury, or the be paid to ihe High Treafurer of Great Britain for the time being, {hall conftitute and appoint to be Receiver General or p.eceiserGer.e- Receivers thereof, for his Majefty's Ufe; which faid General Receiver or Receivers fhall be anfwerable and rjl at Edinburgh, accountable for the fame to his Majefty in the Exchequer. thf ExcheTuer.'° XXIII. Provided always, and it is hereby enadcd, That where any Perfon (hall have, ufe or exercife. Where two or' two or morc Offices or Employments in any Part ox Great Britain:, the Salary and Perquifites whereof toge- more Offices, ther cxcccd the Sum of one hundred Pounds a Year, that fuch Perfon {hall be rated and liable to pay exceeding toge- the faid Sum of one Shilling in the Pound for the Profits of fuch Offices and Employments notvvithftand- theriool. per jj^ j.j^g Salary and Perquifites of no one of the faid Offices are of the Value of one hundred Pounds per' /r!n. areexsr- /» tiled by one Per- ^«««- /on, fuch Fcrfon is to pay r s. per Pound for the fame. Military Offi- XXIV. Provided always, That nothing in this A61 contained (hall extend, or be conftrued to extend, to cers, &c. of the ^^^ p q£ Commiffion or Kon-commiffion Officers or Private Men ferving in the Navy or Army. . i ' Army or Navy, ^ " , exempted from pa)'ing. Comminioners XXV. Provided always, That no Commiffioner of the Land Tax in England, TFales or Berwick upoii bo'-dir-g Offices 'J'^eed., or Commiffioner of the Supply in Scotland, who {hall be pofielled of any Office or Employment fubr ' of be fettled by and are hereby required to impofe fuch Fine or Fines as to them (hall be thought fit, upon fuch Commiffior the reft of the ^^^ fQ refufing to withdraw, or afting in his own Caufe, not exceeding one hundred Pounds Sterling ; and Commiffioners; j,^^^^ jj-jg fg^ne to be levied and paid as other Fines and Forfeitures to be impofed by virtue of this A6t are to on^Penalty oi ^^ j^^.^j ^^^ p^jj j^^ England and Scotland refpeftively. Uutyon Fees, XXVI. And be it enacted. That in all Cafes where any Fees, Salaries, Wages or other Allowances or Pro- Salaries, &c. not fits on any Offices or Employments of Profit charged by this A61, fhall be payable at the Receipt of the Exche- to be kept of the thereof) be detained and flopped out of the fame, or out of any Money which {liall be paid upon fuch Fees, Money ftoi't, Salaries, Wages, Allowances or Profits, or for Arrears thereof, and be applied to the Satisfi£lion of the and Copies Dutics not otherwifc paid as aforefaid; and the proper Officers in the faid Exchequer, and other the publick
- 'rrf 7ht^ Offices aforefaid, fhall keep true Accounts of all Monies {topped, and (upon Reque{l:) {hall give Copies of
ColleAors *^if fuch Accounts to the proper Collect :)rs of fuch Monies for the refpCiStive Piirilhes or Places where the faid rcquiied. Monies are rated by this Act. ' XXVII- And whereas divers Offices and Employments of Profit chargeable by this Aft are executed ' by Deputy, and the principal Officers living in Places remote from the Divifion, Parilh or Place, where
- fuch Offices or Employments are taxable, the Rates and AflefTments for fuch particular Offices and Em-
- ploymcnts cannot be recovered without great Charge and Difficulty;' Be it therefore enacted by the Au-
Deputies ro pay thority aforefaid. That where any Office or Employment of Profit chargeable by this A6t, is or {hall be ex- for Principals; ^cutcd by Deputy, fuch Deputy {hall pay fuch Aflcirmcnt as {hall be charged thereon, and deduct the fame and on Non- ^^^^ ^^f j]^^, l^rofits of fuch Office cr Employment ; and in cafe of Refufal or Nonpayment thereof, fuch De- piymentare^i^- ^^^ ^^,^,| ^^ jj^bie to fuch Diftrcfs, as by this A6t is prefcribed againft any Perfon having and enjoying any Office or Employment of Profit, and to all other Remedies and Penalties therein refpetftively contained. SeparateAccount XXVIII. Provided always, and be it further enacted by the Au:hority aforefaid. That there {hall be prq- fo be kept of the yjj(;j an(i kept in his Majefty's Exchequer (that is to fay) in the Office of the Auditor of the Receipt, one Monty paid into ^^^^^^ ^^^- {^^-gilter, in which all the Money that {hall be paid into the Exchequer for the Duties on Offic€;s for'^Dut'ic5o'" and Pcnfions hereby granted, fiiall be entered and rcgiftered apart and diftin^t from all other Monies paid and Offices and Hen- payable to his Majefty. ,,_,._., ,^ , , t> ,- • fions. XXIX. And be it further enafted. That all Penalties, 1 nple Values and forfeitures, mcurred by virtue Penalties, Tri- ^j- ^j^j, p^^ j,^ Scotland, {liall be recovered at the Suit of the refpcdive Colle(5tors by distraining or poynding, oie Vakic', and 2(-(,Qfjj,^g jq [^q Forms of the Law of Scotland, upon Warrants to be granted and fubfcribcd by any two qf Sco»h.nT"o'be the Commiffioiicrs for Supply, or by the Sheriff, or Depute Shcrift of the County from whom fuch War- levied by Dif- rant {liall he. required, and they are hereby refpedlively required to grant the fame under the l.^enalty of tch trcfj and Sale. Poimd.s Sterling /c//Vj ^^o//a, upon Certificate made to them, or cither of them, by the Collector of the Ccfs that fuch Fcnalties or Forfeitures are incurred, and fuch Duties refting and not duly paid ; which Dm-efitobc Warrants {liall be executed by the Conftablcs or Sherift" Officers of the County; and the Goods or Effects appraifed. &c. fo poynded or didraincd {hall be valued and appraifed by ai.y two Perfons to be appointed by the Sheriff Of- ficer or Conftable, to value and appraife fuchGoodi.; which two Perfons fliall be obliged to value rht fanjc,
