next enfuing; the Firft Payment thereupon to be made on the Twenty ninth Day of September One thousand seven hundred and ninety eight.

to be deemed

unless it be

fame Mate

X. And be it. further enacted, No Window That no Window or Light which topped up, shall be stopped up after the paffing with Stone or of this Act, in any fuch Dwelling- Brick, or the house, shall be deemed to be ftopped rials as the up within the Meaning of this Act, Outside Walls. unless fuch Window or Light shall be stopped up effectually with Stone or Brick, or with the fame Kind of Materials whereof that Part of the outfide Walls of fuch Dwelling-house in which fuch Window or Light shall be, doth chiefly confift.

Act not to extend to any ftopped-up Window in Roofs, if

XI. Provided always, and be it further enacted, That nothing here in contained fhall be conftrued to extend to any Window or Light in the Roof of any Dwelling houfe, like Materials which shall be stopped up effectually with Materials of the like Nature

of

topped with

as the Outside.

No new Win

dow to be

ftopped-up

one to be re

up, without

No

previous veyor, on Penalty of rol.

tice to the Sur

of which the Outfide of the Roof fhall chiefly confift.

XII. And be it further enacted,

made, nor any That, from and after the paffing of this Act, no Window or Light fhall ftored, or any be newly made in any Dwellingto be ftopped houfe, or Office belonging thereto, in refpect whereof any Rate or Duty is hereby granted, nor fhall any fuch Window or Light which shall have been ftopped up at the Time when the Affeffment in refpect of fuch Dwelling-house fhall be made for the then current Year, be restored, nor fhall any fuch Window or Light be ftopped up, without, in each of the Cafes, Six Days previous Notice thereof, in Writing, being given by the Occupier or Occupiers of fuch Dwellinghouse, to the Surveyor or Inspector of the faid Rates or Duties, or One of them, for the Place in which the Affeffment was made, defcribing therein the particular Situation of every fuch Window or Light in

fuch

fuch Dwelling-house, and the Number of fuch Windows or Lights, if more than One, so to be made or restored, on Pain that the Occupier or Occupiers of fuch Dwellinghoufe fo offending, fhall forfeit and pay the Sum of Ten Pounds for every Window or Light fo newly made, restored, or ftopped up, as aforefaid, to be recovered as by this Act is directed, and which shall be paid over and above any Rate or Duty payable in refpect of fuch Dwelling-houfe.

what the Par

the Affeffment,

miffioners,

XIII. And be it further enacted, Surveyor to That in cafe any Surveyor or In- dows made or certify Winfpector of the Rates or Duties restored, and hereby granted, fhall receive any ties have been fuch Notice as aforefaid, or shall under-rated in otherwise find or discover that any to the ComWindow or Light in any fuch Dwelling-houfe, liable to the faid Rates or Duties, hath been newly made or restored as aforesaid, which Window or Light hath not been charged in the Affeffment for that. Year, then fuch Surveyor or In

spector

the Affeffment

fpector hall, and he is hereby required to certify the fame in Writing under his Hand, by way of Charge, to any Two or more of the Commiffioners for putting this Actin Execution, and fhall ftate in fuch Certificate to what Amount the Perfon or Perfons liable to fuch Rate or Duty hath or have been under-rated in the Affeffment for that Year; who fhall caue and thereupon the faid Commifto be rectified. fioners, or any Two or more of them, fhall caufe fuch Affeffment to be rectified according to fuch Certificate, and the Rates and Duties fo to be charged, shall be levied thereon from the Commencement of the Year in which fuch Window or Light fhall be made or restored, as if such Window or Light had been originally included in Amended Af fuch Affeffment: Provided always, that every fuch Affeffment, when amended, fhall be liable to be appealed against in fuch Manner as if the fame had been originally

feffiments may be appealed againit.

fo made.

XIV. And

Abatement of

reafon of

unlefs proved to have been topped up certain Pe

stopped up,

riods.

XIV. And be it further enacted, No Appeal, or That no Affeffment fhall be fubject Duties, to be to Appeal, nor any Abatement of allowed by the Duties allowed, by reafon of any windows Windows or Lights being stopped up, unless it fhall be proved, to the Satisfaction of the Commiffioners for executing this Act, that the fame Windows or Lights were refpectively stopped up previous to the Fifth of April next before the making the faid Affeffment, if in England, or if in Scotland, that the fame Windows or Lights were respectively stopped up previous to the Term of Whitfunday next be

fore the making the faid Assess

ment.

XV. And be it further enacted, commiffion

ers of the

veyors, Af

pointed under

That all and every the Perfons Land Tax, named or appointed to be Commif- and the Sur fioners for putting in Execution an feffors, and Act of this prefent Seffion of Parliament, intituled, An Act for grant ing an Aid to His Majefty by a Land Tax, for the Service of the Year One thousand seven hundred and ninety

B

tive to the

Collectors, apthe Acts rela Rates herein repealed, or pointed, to eight, Execution.

hereafter ap

put this Act in