ncrsofthe Land- Year One thoufaiid feven hundred and fifty-three, and fuch Commiflioners as {hall be appointed for levying . , ^and-Tax for the Year one thoufand feven hundred and fifty-four, and fo in Time coming for all fevine'the'win"- "^ears thereafter, fliall upon the firft Day of their Meeting, or at any fubfequent Meeting, before the 486 C. 17. Anno vicefimo fexto Georgii II. A. D. 1753. '•farther enforcing the Execution of the fa'id A51 of the twentieth of his frefent Majefly; by which feveral ' Amendments and Alterations of the aforefaid Aft were made : And whereas thofe Afts have not proved ' eflcdual for raifing and levying the Duties upon Windows or Lights in that Part of Gnat Britain called
- Scotland, and it is therefore neceflary that fome further Provifions be made for that Purpofe ;' Be it there-
fore enafted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spi- ritual and Temporal, an-d Commons, in this prefent Parliament affembled, and by the Authority of the fame. That the Duties and Rates by the faid A£l impofed upon Windows or L'ghts in that Part of this Kingdom called Scotland fliall, from and after the fifteenth Day of May in this prefent Year one thoufand fevea hundred and fifty-three, be raifed, levied and colledted in Manner herein after-mentioned ; that is to The Commifijo- fay. The CommifTioners of the Land-Tax who have been appointed for levying the Land-Tax for the ncrsofthcLand- Year one ■ - • - ■ ■ ■ . ^^ . , „ . y^ .„ T« to nominate ji^gLand- AflMois tor fur- _, , veying the Win- 1 ears thei , , ^ _ _. , _ _. (lows. fecond Day oi Aiigufl yearly, nominate and appoint one or more AflTefTors for lurveying and numbering the Windows or Lights of all Houfes fubjecSl: to the faid Duty within the feveral Parifties belonging to or lying within the feveral Counties or Boroughs wherein the faid Commiflioners for the faid Tax fliail be named Notice of fuch and commiiTioned to aft ; and the Clerk to the faid Commiilioners of every Shire or Borough refpeftively. Nomination to fliall give Notice to the Affcffors fo to be named, of their being named Afiellors for the Purpofe aforefaid, be given to the ^^^ ti,-jt ]^y ^ Note in Writing fubfcribed by the Clerk to be delivered to them perfonally, or left at their Afleflors, Dwelling-houfes within the Space of ten Days after their being nominated or appointed as aforefaid; and who are to ap- the faid Affefiors {hall, upon fuch Day as the Commiflioners {hall appoint for that Purpofe, which Day pear bcfoie the flia]] bg within one Calendar Month after their Appointment, perfonally appear before the CommilHoners Commiflioners,^^ pjTgyppjy.^ or any Quorum of them, at their ordinary Place of Meeting, and {hall be there inftrufted by inftr'ua'ions. ^^^ Commiflioners as to v/hat is their Duty, and what they are to execute, as to the Way and Manner of furveying and numbering of the Windows or Lights fubjeft to the Duty. AfiTefTors to leave . And be it further enafted, That the faid Aireffors {hall, at the Time of their furveying and number- a Note of the j^g ^^ f^j J Windows and Lights, leave a Note in Writing with the Occupier of the Houfe, or y.t the Houfe chaVn: attach ^^^^^•> of the Survey he hath made, bearing the Number of the Windows or Lights, and the Amount of Houfe.^ the Duty with which the faid Occupier is to be charged. Affeflbrs to re- HL And be it enafted. That the faid AffefTors {hall report the Survey by them made, and the Number port their Survcyof Windows or Lights in each Houfe, and Duty with which the Occupier of every fuch Houfe is charged, and Charge to to the Commi{noners of Supply, upon i'uch Day as the Commiflioners {hall appoint at the Time they give the Commiffion.ji^gjj. inftpuftioHS J which Day fhall be within twenty Days after the Day of giving the Inftruftions to the e.s of Supply. f.JJ AfTeilbrs. Note of the Af- IV. And be it further enafted, That a Note of thefe AffefTments {hall forthwith be lodged by the Cleric feiTment to be of the Commi{noners in the Hands of the Colleftor of the Cefs or Land-Tax for the faid County; and lodged with the fj^^f jj-jg Colleftor of the Cefs or Land-Tax for the Time being for each County and Burgh within Scotland, 'ilnT'TM who ^^11 be and is hereby appointed, impowered and required to be Colleftor of the Duty impofed upon Win- is to colieft the dows or Lights; and the Cautioners or Sureties for every fuch Colleftor of the Cefs or Land-Tax Ihall be Window-Tax. farther ipfo faSlo bound by virtue of this Aft for the due and faithful Performance by fuch Colleftor, of all Sureties bound in Parts of the Duty of the Oifice hereby committed to him, in refpeft of the Duties on Windows or Lights, Perfoimanceor^"'^ *^^^ under the Penalty of one hundred Pounds Sterling; and that every fuch Colleftor of the Cefs >,„ Office. fliall likewife be intitled to have an Allowance from the Receiver General of the Sum of three Pence ^^r 3 d. per Pound Pound of the Money arifing from the faid Window-Tax. allowed him. ' V. And whereas by occafton of the Death of Perfons chofen to be Colleftors of the Cefs or Land- ' Tax in the feveral Shires or Boroughs in that Part of Great Britain called Scotland, or by other Acci- ' dents, it may happen that there fliall be a Vacancy of that Oifice, and by confequence no Colleftor of Vacancy of Col- ' the faid Duty on Windows or Lights;' Be it therefore enafted by the Authority aforel'aid. That as often ledbor tobcfillcdas it fliall happen that there is a Vacancy in the Office of Colleftor of the Cefs or Land-Tax in any up by thcBaronsgi^irg q^ Borough in Scotland, it fhall and may be lawful for the Barons of the Court of Exchequer in "^'^"' Scotland, or any two or more of them, upon the Application of the Receiver General or Surveyor General of the Duties on Windov/s or Lights, or either of them, to nominate and appoint a Perfon to o(Hci.-ite as Colleftor of the Duty on Windows or Lights within fuch County or Borough, during the Vacancy of the Office of Colleftor of the Cefs or Land-Tax within fuch County or Borough ; and the Perfon or Perfons fo to be appointed by the faid Barons {hall have all and every the Powers and Duties concerning the raifing, collefting and paying over the faid Duty on Windows or Lights, that the Colleftor of the Cefs or Land-Tax, and of the faid Duty, would have had by virtue of this Aft; and fliall alfo he intitled to receive from fuch Shire or Borough, for and during the Time of his Service, the like Salary or Allowance as was given to the lafl Colleftor of the Land-Tax for fuch Shire or Borough ; and that over and above the Allowance of three Pence in the Pound of the Duties on Windows or Lights that fliall be colleftcd by him during the Time of his afting in fuch Office. Ocnipicrs to pay VL And be it enafted, That the Occupiers of each Houfe, the AVindows or Lights whereof are to be the Duty Half- charged with the faid Duty, {hall, by themfelves, or others for their Behoof, pay in the Duty with which yearly. thiy are charged, on or before the twenty-ninth Dzy oi S pteinhcr, yearly, for the Half Year betwixt Ji-'hitfunday 2.ni Martinmas Day; and on or before the twenty-fifth Day of A-I rcb, yearly, for the Halt Year betwixt Martinmas and IP hitfunday, to the Colleftor of the Cefs pcrfonallv, or at his (Office by_ him Provifion incafebeij {qj- receiving the Land '[""ax, unl'efs fiich Occupier fliall enter an Appeal againll the Afleluncnt ov Apical. made; in which Cafe fuch Appeal fliall be difcuffcd before Payment ia manner herein after dircfted, and Ihall
