in this present Parliament assembled, and by the Authority of the same, Sums deducted for the Duties upon Offices and Pensions in England, to be paid over to Receivers to be appointed by his Majesty. That all Sums of Money which on the fifth Day of July one thousand seven hundred and fifty-nine, and afterwards from time to time shall become due, and be deducted by virtue of the said Act, for or in respect of the Salaries, Fees, or Wages, of any Offices and Employments payable by the Crown in that Part of Great Britain called England, Wales, or Berwick upon Tweed, and for or in respect of any Pension or Gratuity payable out of any Revenue belonging to his Majesty, in England, Wales, or Berwick upon Tweed, shall by the Commissoners, Officers, and Persons deducting the same, be respectively paid into the Hands of a Receiver or Receivers to be for that Purpose appointed by his Majesty, his Heirs and Successors; 3d. in the Pound allowed him for his Trouble. and it shall and may be lawful to and for such Receiver or Receivers to retain, out of the Monies so paid into his or their Hands as aforesaid, such Sum, as a Reward or Compensation for his or their Trouble, as his Majesty, his Heirs and Successors shall appoint, not exceeding three Pence in the Pound; Security to be given by him. and the said Receiver or Receivers shall give Security for their good Behaviour in discharging the Trust in them reposed, by giving Bond in such Penalty, and with such Surety or Sureties as the Commissioners of his Majesty's Treasury for the Time being, or any three or more of them, or the Lord High Treafurer for the Time being, shall think fit; Deductions of the Duties to be paid over Quarterly, to the Receiver, and by him, within the Quarter following, into the Exchequer. and the Payments of the several Sums so deducted as aforesaid, shall be made into the Hand of such Receiver or Receivers, in the Course of the Quarter wherein the said Sums shall have been deducted; and such Receiver or Receivers shall, within the Compass of the next ensuing Quarter, pay the same sums respectively into the Receipt of his Majesty's Exchequer at Westminster: An Account of the Salaries, Fees, and Pensions, &c to be delivered to the Receivers; and entered by them in proper Books. And the several Commissioners, Officers, and Persons, making the Deductions aforesaid, are hereby directed and required, at the Request of such Receiver or Receivers, to deliver to him or them a just and true Account of all and every the Salaries, Fees, and Wages, and likewise of the annual Pensions and Gratuities by the said Commissioners, Officers, and Persons respectively payable, and of the Names of the Persons intitled to receive the same; of which Accounts the said Receiver or Receivers are to enter exact Copies in Books to be by them kept for that Purpose.
The Moneys which have been, or ought to have been, or ought to have been deducted under the said Act, to be accounted and passed by them.
II. And be it further enacted by the Authority aforefaid, That all Sums of Money which have
been deducted or retained under the said Act, by the Officers of the Exchequer, or of any other Office, or by any Commissioner or Commissioners, or other Persons, in England, Wales, or Berwick upon Tweed, for the Duties payable under the said Act of the thirty-first
Year of his present Majesty's Reign, for or in respect of the Salaries, Fees or Wages of any Office
or Employment, or for or in respect of any Pension or Gratuity out of any Revenue belonging to
his Majesty, shall be accounted for to such Receiver or Receivers as shall be in pursuance of this
present Act appointed by his Majesty, his Heirs and Successors; and the Accounts thereof shall be
examined, audited and passed by such Receiver or Receivers, or one one of them, and not by the
Auditors of the Imprests, or the Auditors of the Court of Exchequer.
Disputes concerning the charging any particular Office or Penfion, or Sums to be deducted thereout, to be heard and determined by the Barons of the Exchequer in England or Scotland respectively. III. And be it further enacted by the Authority aforesaid, That if any Dispute shall arise whether the Fees, Salary or Wages of any Office or Employment, or whether any Pension or Gratuity, be chargeable under the said Act of the thirty-first Year of his present Majeſty's Reign, or under this Act, or touching the Sum of Money which ought to be stopped and deducted out of such Salary, Fees, Wages, Pensions, or Gratuities, such Disputes shall be heard by the Barons of the Exchequer in England, if the Office or Employment in Question is exercised, or the Pension or Gratuity is payable in England, Wales, or Berwick upon Tweed; or by the Barons of the Exchequer in Scotland, if the Office or Employment in Question is exercised, or the Pension or Gratuity is payable, in that Part of Great Britain; and such Hearing is to be given on the Complaint or Representation laid in Writing before the Barons of the Exchequer in England or Scotland respectively, either by the Party who shall think himself aggrieved, or by such Receiver or Receivers who shall be appointed in pursuance of this Act, in respect of England, Wales, or Berwick upon Tweed, and by the Receiver General or Receivers in Scotland, in respect of that Part of the United Kingdom.
Copy of the Complaint to be given to the Person complained against, and to be determined in a summary Way. IV. Provided always, That the Complainant shall give a Copy of his Complaint or Representation to the Person or Persons against whom the same is made, within ten Days after the same shall have been lodged with the said Barons; and the said Barons in England and Scotland respectively shall hear and determine such Disputes in a summary Way, and their Determination shall be binding without further Appeal.
'V. And whereas the Profits of several Offices and Employments in Great Britain arise in the Whole, or in Part, from Perquisites which are due and payable in the Course of Office; And it is therefore, by the said Act of the thirty-first Year of his present Majesty's Reign enacted, That such Part of the Sums of Money thereby granted as are payable for or in respect of the Profits of any Office or Employment in any Part of England, Wales, or Berwick upon Tweed, which arise from such Perquisites, shall be computed, raised, levied and paid according to the annual Value at which such Profits stood valued and rated to the last Assessment to the Land Tax; with a Proviso, That such Profits arising from such Perquisites as aforesaid, should be deemed and taken to have been valued and rated in such last Assessment to the Land Tax, at so much only as the entire Sum at which any such Office was valued and rated in the said Assessment should exceed the Amount of the Salaries, Wages and Fees, payable as aforesaid in respect of the same Office: And whereas, for the better rating, ordering, levying, and collecting of the Duty by the said Act charged upon such Perquisites of such of the said Offices and Employments, as are in that Part of Great Britain called England, Wales, and Berwick upon Tweed, the Commissioners of the Land Tax for the Time being: are thereby authorized and required to ascertain, and set down in Writing, the Amount of theDuty
