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Landlords to be liable to

made in England and Scotland refpectively, fhall be charged upon the Occupier or Occupiers for the Time being of Houfes, Cottages, or Tenements, in respect whereof the faid Duties fhall be charged, his, her, or their refpective Executors or Adminiftrators: Provided Duties where always, that in all Cafes where the Rates and Duties by this Act repealed, are directed to be paid by the Landlord or Landlords of any House or Tenement, in fuch Cafe the faid Landlord or Landlords fhall be liable to the Duties hereby granted in like Manner.

they paid

them under the former Acts.

Occupiers for the Time being to pay Affeffments.

IV. And be it further enacted, That the Duties, hereby directed to be charged on the Occupier or Occupiers of Houses, Cottages, or Tenements, fhall be levied upon, and paid by the Occupier or Occupiers for the Time being, without any new Affeffment for that Year, notwithstanding any Change in the Occupation of any of fuch Houses, Cottages, or Tenements. V. Provided

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more than Six

the Occupiers

V. Provided always, and be it No Duty to be further enacted, That no Rate or hements conpaid for Te Duty fhall be levied by virtue of taining not this Act, for or in respect of any Windows, if Cottage or Tenement containing are exempted, not more than Six Windows or on Account of Poverty, from Lights in the Whole, the Occu- the Poor pier or Occupiers whereof, by Reason of his, her, or their Poverty only, and not for any other Caufe, is or are exempted from the actual Payment of the ufual Taxes, Affeffments, and Contributions, towards the Church and Poor.

Rates.

Eight Win

or

dows, or un

of

de", to be charged 25.

or for each; and

above that

VI. And be it further enacted, Apartments That every Chamber or Apartment, Court, &c. in any of the Inns of Court or of containing Chancery, or in any College Hall in any of the Uniyerlities Great Britain, or in any Hall Office belonging to any Perfon Perfons, Body or Bodies Politick or Houle. Corporate, or any Publick Hofpital, being severally in the Tenure and Occupation of any Perfon or Perfons chargeable to the faid Kates and Duties, containing Eight

9

or Number, as

Windows

an entire

In Hospitals, &c. only the Apartments, occupied by Officers or

Windows or Lights, or under, fhall be charged thereto at the Rate of Two Shillings for every such Window or Light; and every fuch Chamber or Apartment, which fhall contain more than Eight Windows or Lights, fhall be fubject to the Duties granted by this Act as if the fame was an entire House.

VII. Provided always, and be it further enacted, That nothing herein contained fhall be conftrued to Servants, fub- extend to fubject any Hospital, jeti to Duty. Charity School, or Houfe provided for the Reception and Relief of poor Perfons, to the Payment of the Rate or Duty imposed by this Act, except fuch Apartments therein as are or may be occupied by the Officers or Servants thereof, which fhall be fubject to the fame Duty, (according to the Number of Windows in each) as other Inhabited Houfes are by this Act fubject to.. VIII. Provided always, and be be charged on it further enacted, That nothing

Duty not to

licenfed Cha

herein

ries before

herein contained fhall extend to pels, or Daicharge with the faid Duty any exempted. Room licensed as a Chapel for the Purposes of Divine Worship, and ufed for no other Purpose whatfoever; nor to any Windows or Lights in Dairies, or other Rooms or Places defcribed and exempted from the Duties hereby repealed, by an Act, paffed in the Thirtyfixth Year of the Reign of His prefent Majesty, intituled, An A&t to exempt Dairies, and Rooms used folely for making, keeping, and drying, Cheese and Butter, from the Duties on Windows and Lights.

IX. And be it further enacted, That the faid feveral Rates and Duties by this Act granted fhall, in that Part of Great Britain called England, be paid Quarterly, on the Days herein-after mentioned; that is to fay, On the Twentieth Day of June for the Quarter commencing from the Fifth Day of April and ending on the Fifth Day of July, the Twentieth Day of

September

Times of Payment of Duty.

September for the Quarter commencing from the Fifth Day of July and ending on the Tenth Day of October, the Twentieth Day of December for the Quarter commencing from the Tenth Day of October and ending on the Fifth Day of January, and the Twentieth Day of March for the Quarter commencing on the Fifth Day of January and ending on the Fifth Day of April, in every Year; the First Payment thereof to be made on the Twentieth Day of June One thousand seven hundred and ninetyeight: And in that Part of Great Britain called Scotland, Half yearly; that is to fay, On or before the Twenty-ninth Day of September, for the Half Year commencing from the Term of Whitfunday and ending at the Term of Martinmas in the fame Year, and on or before the Twenty-fifth Day of March, for the Half Year commencing from the Term of Martinmas and ending at the Term of Whitfunday

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