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· Ireland, in Parliament assembled, towards raising the necessary * Supplies to defray Your Majesty's public Expences, have freely • and voluntarily resolved to give and grant unto Your Majesty • the Duties hereinafter mentioned: And Whereas by an Act 36G.3. c.60. • passed in the Thirty eighth Year of the Reign of His late Ma* jesty King George the Third, intituled An Act for making per* petual, subject to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of • March One thousand seven hundred and ninety eight, the several • and respective Sums of Money charged by virtue of an Act of 386.3. c.5. • the same Session of Parliament, intituled An Act for granting an

Aid to His Majesty by a Land Tax to be raised in Great Britain, ' for the Service of the Year One thousand seven hundred and ninety eight, on any Manors, Messuages, Lands, Tenements, or Here• ditaments in Great Britain are, after the Twenty fifth Day of March One thousand seven hundred and ninety nine, continued • and made perpetual, with a Provision that the several Sums of

Money charged upon Estates in ready Money, Debts, Goods, • Wares, Merchandize, or Personal Estates, or upon any Person • or Persons in respect of any Public Office or Employment of • Profit, or any Salaries, Gratuities, Bounty Monies, Rewards, • Fees, Profits, Perquisites, Advantages, Pensions, Annuities, Sti• pends, or yearly Payments in the said Act mentioned, should, · after the 'Twenty fifth Day of March One thousand seven hun

dred and ninety nine, be ascertained, raised, levied, collected, and paid according to the Directions of any Act or Acts to be

passed for that Purpose: And Whereas the Sums of Money and · Duties last mentioned have been from time to time continued • by divers Acts of Parliament, and are now in force until the • Twenty fifth Day of March One thousand eight hundred and • twenty seven;' Therefore we, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, do most humbly beseech Your Majesty that it may be enacted; and be it enacted by the King's most Excellent Majesty, by and with the advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the several and respective sums of Money and Duties Duties charged which shall have been or shall be charged upon Estates in ready on Personal Money, Debts, Goods, Wares, Merchandize, Chattels, or other Estates, Personal Estate, by virtue of the said Act passed in the Thirty Pensions by

Offices, and eighth Year of the Reign of His said late Majesty, for granting an recited Acts Aid to His Majesty by a Land Tax, and also the several Sums of further conMoney and Duties which by virtue of the said recited Act, made tinued. in the Thirty eighth Year of His said late Majesty's Reign, for granting an Aid to His Majesty by a Land Tax, were charged in respect of any Public Offices or Employments, or any Annuities, Pensions, Stipends, or other annual Payments, and which have been continued and are in force until the Twenty fifth Day of March One thousand eight hundred and twenty seven, shall be continued and raised, levied, collected and paid unto His present Majesty within the Space of One Year from the said Twenty fifth Day of March One thousand eight hundred and twenty seven.

I 3

II. And

The several II. And be it further enacted, That the several Clauses and Clauses of

Provisions contained in an Act passed in the Sixth Year of the 6G.4. c.9. for ascertaining

Reign of His present Majesty, intituled An Act for continuing to and regulating His Majesty for One Year certain Duties on Personal Estates, the Duties, ex- Offices, and Pensions in England; and also for granting certain tended to this Duties on Sugar imported ; for the Service of the Year One thouAct.

sand eight hundred and twenty five, for the ascertaining, assessing, taxing, regulating, paying, and accounting for the Duties on Personal Estates, Offices, and Pensions, shall extend and be construed to extend to the Duties on Personal Estates, Offices, and Pensions hereby granted and continued, except where other Provisions are made by this Act; and that the several Clauses and Provisions in the said Act contained, which relate or refer to any Day or Time within or during or before or after the Year commencing from the Twenty fifth Day of March One thousand eight hundred and twenty six, shall extend and be construed to relate to the like Days and Times within or during or before or after the Year commencing from the Twenty fifth Day of March One thousand eight hundred and twenty seven, in like Manner as by the said recited Act is directed with reference to the Year One thousand eight hundred and twenty six, and as if the several Clauses and Provisions in the said 'recited Act contained were repeated and reenacted in this present Act.

III. And Whereas by an Act passed in the last Session of · Parliament, intituled An Act to alter and amend the several Laws

relating to the Customs, and by a Table contained in the said Act, • several Duties on Sugar, Brown or Muscovado, or Clayed, not

being refined, were made payable until the Fifth Day of July Duties on

• One thousand eight hundred and twenty seven ;' Be it enacted, Sugar by ? G.4. That the several Duties made payable on such Sugar by the said c. 48, continued until July 5,

Act, and the Table contained in the said Act, shall be and the 1828.

same are hereby further continued, from and after the Expiration of the Time limited as aforesaid, until the Fifth Day of July One

thousand eight hundred and twenty eight. Monies paid IV. And be it further enacted, That there shall be provided and into the Exchem kept in the Office of the Auditor of the Receipt of His Majesty's quer under this Act shall be

Exchequer at Westminster, One Book of Register, in which all the entered sepa

Money that shall be paid into the said Exchequer for the said rate from other Rates and Duties hereby granted or continued on Personal EsPayments. tates, and on Offices and Employments of Profit, Pensions, Annu

ities, and Stipends, and from so much of the said Duties on Sugar as shall arise and be payable in Great Britain, shall be entered and registered apart and distinct from all other Monies paid and payable to His Majesty ; and that it shall be lawful for the said Commissioners of the Treasury to issue and apply the same from time to time to such Services as shall then have been voted by the Commons of the United Kingdom of Great Britain and Ireland in this present Session of Parliament; and that so much of the said Duties on Sugar as shall arise and be payable in Ireland shall be paid into the Receipt of the Exchequer there, and shall

be carried to the Consolidated Fund. The Officers of V. Provided always, and be it enacted, That no assessment the Exchequer shall be made by any Commissioner or Commissioners, Assessor to stop the

or Assessors of the Land Tax, or otherwise, on or in respect Duties hereby

of

6

of the Duties hereby granted on Annuities, Pensions, Stipends, granted out of Fees, Salaries, Wages, Allowances, Profits, or other yearly Pay- Annuities, ments whatsoever payable at the Receipt of His Majesty's Ex- Pensions, &c. chequer; nor shall any such Duties be collected or received by

payable at the

Exchequer, any Collector of the Land Tax, or included in the Parchment and pay the or other Duplicates, as heretofore; but all and, every such An- same over to nuities, Pensions, Stipends, Fees, Salaries, Wages, Allowances, the Receiver Profits, or other yearly Payments, shall be and they are hereby General of the respectively charged, assessed, and taxed with the Duties hereby

LandTax. granted or continued, at the same annual Rate and to the like Amount as the same were respectively rated, charged, and assessed under the said recited Act of the Sixth Year of His present Majesty's Reign, or under any other Act or Acts; and the proper Officer or Officers in the said Exchequer shall, and he and they is and are hereby respectively directed, authorized, and empowered from Time to Time to stop and detain such Duties out of the said Annuities, Pensions, Stipends, Fees, Salaries, Wages, Allowances, Profits, or other yearly Payments or Arrears thereof, without any other or further Authority than the Provisions of this Act, and to all Intents as if such Duties had been brought into Assessment as heretofore, any Thing in this Act or in any other Act or Acts contained to the contrary thereof notwithstanding ; and every such Officer or Officers shall, and he and they is and are hereby required from time to time to pay over the said Duties so stopped to the Receiver General of the Land Tax authorized to receive the same, and to render true Lists and Accounts thereof gratis to the Commissioners for the Affairs of Taxes, so that such Receiver General may be duly charged therewith.

VI. And be it further enacted, That it shall be lawful for the The Treasury Commissioners of His Majesty's Treasury of the United Kingdom may direct Exof Great Britain and Ireland, at any time or Times when they chequer Bills

, shall think fit so to do, to cause or direct

any
Number of Exche-

not exceeding quer Bills to be made out at the Receipt of the Exchequer at 3,000,0001. Westminster, for any Sum or Sums of Money not exceeding in the Whole, including any Sum or Sums of Money issued towards the Aids or Supplies in pursuance of this Act, the Sum of Three Millions, in the same or like Manner, Form, and Order, and according to the same or like Rules and Directions as are directed and prescribed in and by an Act made in the Forty eighth Year of the Reign of His late Majesty King George the Third, intituled An Act for regulating the issuing and paying off of Exchequer Bills.

VII. And be it further enacted, That all and every the Clauses, Powers of Provisoes, Powers, Privileges, Advantages, Penalties, Forfeitures, 486.3. c.l. and Disabilities contained in the said recited Act, made in the extended to this Forty eighth Year of the Reign of His said late Majesty, intituled An Act for regulating the issuing and paying off of Exchequer Bills, shall be applied and extended to the Exchequer Bills to be made in pursuance of this Act, as fully and effectually, to all Intents and Purposes, as if the said several Clauses or Provisoes had been particularly repeated and re-enacted in the Body of this Act.

VIII. And be it further enacted, That the Exchequer Bills to Exchequer be made out in pursuance of this Act shall and may bear an In- Bills to bear an terest not exceeding the Rate of Four Pounds per Centum per

Interest not I 4

Annum

exceeding
4 per Cent.

Act.

land may

Annum upon or in respect of the Whole of the Monies respectively

contained therein. Bank of Eng

IX. And be it declared and enacted, That it shall be lawful for

the Governor and Company of the Bank of England to advance or advance Money, lend to His Majesty, at the Receipt of the Exchequer at Weston the Credit of this Act, not

minster, upon the Credit of the Exchequer Bills authorized by withstanding this Act, any Sum or Sums of Money not exceeding in the whole 5 & 6 W. & M. the Sun of Three Millions ; any thing in an Act made in the Fifth c. 20.

and Sixth Years of the Reign of King William and Queen Mary, intituled An Act for granting to their Majesties several Rates and Duties upon Tonnage of Ships and Vessels, and upon Beer, Ale, and other Liquors, and for securing certain Recompences and Advantages in ihe said Act mentioned to such Persons as shall voluntarily advance the Sum of One million five hundred thousand Pounds towards carrying on the War against France, or in any subse

quent Act, to the contrary thereof in anywise notwithstanding. Bills to be

X. And be it further enacted, That it shall be lawful for the said placed as Cash in the Exche

Commissioners of the Treasury of the United Kingdom of Great quer ;

Britain and Ireland, and they are hereby authorized and empowered, to cause such Bills as shall be prepared by virtue of this Act to be placed as so much Cash in the respective Offices of the Tellers of the said Receipt of Exchequer; each and every of which Tellers shall be severally charged with a Proportion of the said Bills which shall be so placed in his Office respectively; any

Law or Usage to the contrary notwithstanding. and to be is- XI. And be it further enacted and declared, That the said suable thercuut Exchequer Bills in the Hands of the said Tellers shall be locked in common

up and secured as Cash, according to the Course of the Exchequer
with other
Monies.

at Westminster, and shall be taken and esteemed as so much in
part of the Remains in real Money wherewith each of the said
Tellers shall from time to time stand charged, in common with
other the Monies in the said Exchequer, any Law or Usage to
the contrary notwithstanding; and it shall be lawful for the said
Commissioners of the Treasury to issue and apply the same from
time to time to such Services as shall then have been voted by
the Commons of the United Kingdom of Great Britain and Ire-

land in this present Session of Parliament.
Exchequer XII. Provided always, and be it further enacted, That the Ex-
Bills to be

chequer Bills to be made forth by virtue of this Act, together with charged on the Duties granted

the Interest that may become due thereon, and the Charges of by this Act. exchanging and circulating the same, shall be and the same are

hereby made chargeable and charged upon the Rates, Duties,
and Assessments granted by this Act; and it shall be lawful for
the said Commissioners of the Treasury, and they are hereby au-
thorized from time to time to direct to be issued to the said Pay-
masters, by way of Imprest and upon Account, such Sums of
Money and at such Periods as the said Commissioners shall think
necessary, for or towards paying off and discharging the Ex-
chequer Bills which shall have been made forth by virtue of this
Act, or any of them, and for and towards paying the Interest to
become due on the said Bills, and for and towards the Charge of

exchanging and circulating the same Bills, or any of them.
Account of
Exchequer

XIII. And be it further enacted, That on the Twenty fifth Day Bills to be of March One thousand eight hundred and twenty cight, or within

Ten

taken.

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Ten Days after, the said Commissioners of the Treasury, or any Three or more of them now being, or the Lord High Treasurer, or any Three or more of the said Commissioners of the Treasury of the United Kingdom of Great Britain and Ireland for the Time being, shall cause a true and perfect Account in Writing to be taken, and attested by the proper Officers, of the Amount of all Exchequer Bills that shall have been issued by virtue of this Act, and how much thereof shall before that Time have been paid off or discharged, and how much thereof shall then remain undischarged.

XIV. And be it further enacted and declared, That the Money due on Monies so remaining unsatisfied or not discharged, with the Exchequer Interest due or to grow due thereon, and the Charges of ex

Bills to be paid

out of the next changing and circulating the same, shall be paid and satisfied out

Aids. of the next Aid or Aids to be granted in Parliament after the said Twenty fifth Day of March One thousand eight hundred and twenty eight.

XV. And be it further enacted, That the Surplus of the Monies Surplus Monies arising from the Rates, Duties, and Assessments granted and to be carried to imposed by this Act, after paying off and satisfying all the Ex- Consolidated

Fund. chequer Bills issued by virtue of this Act, together with the Interest that may become due thereon, and the Charges of exchanging and circulating the same, shall, as the Surplus of any such Monies respectively shall be paid into the Receipt of the Exchequer at Westminster, be carried to and make Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland.

XVI. Provided also, and be it enacted, That it shall and may The Treasury be lawful for the said Commissioners of His Majesty's Treasury, to allow out or any Three or more of them now being, or the said Lord High of the Consoli

dated Fund the Treasurer, or any Three or more of the said Commissioners of the Treasury for the Time being, and he or they is and are hereby Charges of authorized and empowered to pay and allow, or cause to be paid making forth and allowed, out of the Monies to arise of or for the said Rates new Exchequer and Duties hereby granted, or of or for the said Consolidated Bills; Fund, from time to time, the necessary Charges of making forth the new Exchequer Bills hereby authorized to be made forth, and such other Charges as shall be necessarily incident in or for the Execution of this Act, or any Part thereof, in relation to the said Bills; any thing herein contained to the contrary notwithstanding.

XVII. Provided always, and be it enacted, That whatever to be replaced Monies shall be issued out of the said Consolidated Fund shall out of the first from time to time be replaced by and out of the first Supplies to Supplies. be then after granted in Parliament; any thing herein contained to the contrary notwithstanding.

XVIII. Provided always, and be it enacted, That this Act may Act may be be amended, altered, or repealed by any Act or Acts to be made altered or rein this present Session of Parliament.

pealed this Session.

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