APPENDIX. 225 XXVI. And be it further enabled by the authority aforefaid, that no letters patents granted by the ^on Pontes .Kings Majefty, or any of his royal progenitors, or to be granted by his Majefty to any perfon or perfons, otherAfl giving Cities, Boroughs or Towns Corporate within this Realm, of any manner of Liberties, Priviledges or Supply void. Exemptions from Subfidies, T0II9, Taxes, Afleffintnts or Aids, (hall be conftrued or taken to exempt any perfon or perfons, City, Borough or Town Corporate, or any the Inhabitants of the fame, from the Burthen and Charge of any fum or funis of money granted by this Act ; And all Non ObJIantes in fuch. Letters Patents, made or to be made, in Bar of any Act or Acts of Parliament for the Supply or Af- fiftance of his Majefty, are hereby declared to be void and of none effect ; Any fuch Letters Patents, Grants or Charters, or any Claufe of Non Obftante, or other matter or thing therein contained, or any Law or Statute to the contrary notwithftanding. XXVII. And be it further enacted by the Authority aforefaid, that where any perfon or perfons Guardian's, &c. Chargeable with any Rates or Affeffments by this Act Impofed, (hall be under the age of one and twenty SSJ^* 1 for years, in every fuch cafe the Parents, Guardians and Tutors of fuch Infants refpectively, upon default of payment by fuch Infants, (hall be, and are hereby made Liable to, and Charged with the payments which fuch Infants ought to have made ; And if fuch Parents, Guardians or tutors (hall neglect or re- fufe to pay, as aforefaid, It (hall and may be Lawful to proceed againft them in like manner as againft any other perfon or perfons making default of payment, as herein is mentioned ; And all Parents, Guardians and Tutors, making payment, as aforefaid, (hall be Allowed all and every the fums paid for fuch Infants upon his or their Accounts. XXVIII. And be it further enacted, that every perfon Rated or Affeffed by virtue of this Act, P'^eof AfleflT- (hall be Rated at fuch place where he or (he fhall be Refident at the time of the execution of this ment " Act ; And all perfons not being Houfholders, nor having a certain place of Refidence, and all Servants fhall be Taxed at the place where they (hall be refident at the time of the execution of this Act ; And if any perfcn who ought to be Taxed by virtue of this Act, (hall at the time of this Affeffment be out of the Realm, fuch perfon (hall be Rated therefore in fuch County, City or Place where he was laft abid- ing within this Realm. XXIX. Provided, that if any perfon or perfons by reafon of his or their having feveral Manfion ^ffJtrfent w Houfes or places of Refidence or otherwife, (hall be doubly Charged by occafion of this Act, then be given to dif. upon Certificate made by any two or more of the Commiffioners for the County, Riding, City or place charge in ano- of his or their perfonal Refidence, under their Hands and Seals of the fum or fums Charged upon him ther P lace * or them, and in what capacity or refpect he or they were fo Charged, which Certificate the laid Commif- fioners are required to give without delay, Fee or Reward ; And upon Oath made of fuch Certificate before any Juftice of the Peace for the County or Place where the faid Certificate fhall be made (which Oath the (aid Juftice of Peace is hereby Authorized and Required to Adminifter,) then the perfon or perfons fo doubly Charged, fhall, for fo much as (hall be fo Certified, be difcharged in every other County, •City or Place; And if any other perfon that ought to be Taxed by virtue of this Act, (hall by Changing his place of Refidence, or by any other Fraud or Covin, efcape from the Taxation, and not be Taxed, and the fame be proved before the Commiffioners or any two of them, or before any Juftice of the Peace in the County, Riding, City or place where fuch perfon dwelleth or relideth, at any time within three months next enfuing after fuch Tax made, every perfon that (hall fo efcape from Taxation and Payment, fhall be Charged, upon proof thereof, at double the value of fo much as he (hould or ought to have been Taxed at by this Act, and the faid double value (upon Certificate thereof made into the Exchequer by the Commiffioners or Juftices before whom fuch proof (hall be made) to be Levied of the Goods, Lands and Tenements of fuch perfon. ' XXX. And for the better difcovery of all fuch perfons as are Charged by virtue of this Act,' Be I f°"^° 1 d l f^ £" it further enacted by the Authority aforefaid, that every Houftiolder (nail, upon the demand of the fSeir^oiteers? Affeffors or Collectors of the refpective Parifhes or Places, give an Account of the Names, Degrees, Qualifications and Eftates of fuch perfons as (hall Sojourn or Lodge in the refpective Houfes, under the penalty of Forfeiting to his Majefty the Sum of Five pounds, to be Levied and Recovered in fuch manner as other penalties in this Act mentioned are to be Levied and Recovered. XXXI. Provided always, and be it further enadted, that if the Heir of any perfon dying, fhall pay the "n^ a y r"tl be" Duties Charged by this Act upon the Burial of fuch perfon, or if the faid Duties (hall be Levied, by vir- repaid by Exe» tue of this Act, upon the Lands, Tenements or Hereditaments defcended to fuch Hei r , from the perfon cutors. upon whofe Burial the faid Duties became due, that then fuch Heir, his Executors or adminiftrators fhall be Intituled to recover fo much from the Executors or Adminiftrators of fuch perfon, out of Affets of the faid Teftator or Inteftate, by Action of Debt, to be brought in any of his Majefties Courts of Re- cord at JFeJlminJter. XXXII. And it is further enacted and declared, that if any Collector, that fhall by virtue of this'Manner of re- Act, (be appointed for the Receipt of any fums of Money thereby to be AfTeffed, (hall neglect or ^^?ffomCoiUaSs. to pay any fum or fums of money, which (hall be by him Received, as aforefaid, and to Pay the fame, as in and by this Act is directed, and fhall detain in his or their Hands, any Money Received by them, or any of them, and not pay the fame at fuch time, as by this Act is directed, the Commiffioners of each County, Riding, City or Town reflectively, or any two or more of them in their refpective Divi- fions, are hereby Authorized and Impowered to Imprifon the perfon, and Seize and Secure the Eftate, both real and perfonal, of fuch Collector to him belonging, or which fhall defcend, or come into' the Hands or Poffeffion of his Heirs, Executors or Adminiftrators, wherefoever the fame can be discovered and found ; And the faid Commiffioners, who fhall fo Seize and fecure the Eftate of any Colledtor or Collectors, fhall be, and are hereby Impowered to appoint a time for the General meeting of the Com- miffioners for fuch County, Riding, City, Town or Place, and there to caufe publick Notice to be given at the place where fuch meeting (hall be appointed fix days at leaft before fuch general meeting ; And APPEND. 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