The Sun. — London, England, 1803-07-11 00:00:00

lIIGifLAND SOCIETY OF SCOTL3YD. Em)Lu oNJ or an - E x traor di naryGeneral Meet. • ines or the :Hi g hland Society of Scotland, constituted by Charter, held at Edinburgh, the 4th July, 1803. The Resolution to call this Meeting of the, So. ciety hying read, His Grace. the Duxt of i3vc.. t:LEUGH lose in his place, and, after a short pre. ivoory address, expressive of the propriety of Society's coming forward in the present mo. 'urinous crisis to declare, in the most decided te, - nic; its firm determination to support the KING, the Gov•!rniurtit, and Constitution of the Country,' by every possible means, moved the following Re. • solutions, and also an Address to I - 11s MAJESTY, which were seconded and supported by the Earl of, 'lop ii Toy N in a very forcible and eloquent speech. R.r.aived Unanimously, r. "That, at this tritical junc. ture, it Is the tatty of every good Citizen to stand forth in support of the honour, in vindication of the rights, and in &fen= of the'safety of his Country, attacked and threatened zs they arc by the inveterate and malignant hostility of. the French Government. 2. " That this Society,.composed of Noblemen and Gen tlemen of the first rank and fortune in Scotland,' is peculiarly called on to express its sentiments at the present momentous occasion. 3. " That this Society is fully impressed with the justice ann unavoidable necessity of the present War, (a Wain which we contend for toe preservation of the dearest rights, and the smost pfecious blessings which as Men or Britons we can en. oyl and is therefore prepared to make every sacrifice to sup. port His Majesty in the conduct of it. 4. " Tnat this Society, from the nature of its original In. atitution, having its attention p culiarly called to the in terests and honour of the Highlands of Scotland, is anxious to declare those sentiments of Loyalty and Patriotism,, which the" know to he felt by the 11 ohabitantiot that part of et.„„nei in - the " present situation oflpublio affairs.— It knows toe courage and energy with which they have always resisted the Invasion of a Foreign Enemy, arid it is proud to retieci, that at the present moment Highlanders are to dr.iw their swords, animated not only by the fame of their Ancestors, but by the recent glory winch themselves have acquired in tifo beryl= or their Country. s. hat sensible as it is of the highly liberal and patriotic exertions which Gov e rnme n t an d the Legislature arc just now inaking in behalf of the Highlands, this Society is confident the warmth of gratitude will be added to that of public spirit, to excite the zeal of thy inhabitants of those distridts of the kingdom, in this most important and arduous contest. That their exertions will be increased in proportion to the value of those blessings they enjoy, and the love of their Country augmented with those means of comfort and of hap. piness which the attention and benignity of Government enable it to afford them. • 6. 46 That this Society will us e ev er y means to impress on all ranks of people with whom it is conneded, the necessity of making every ettbrt in aid of the operations of Government, to cieteat the attempts of the Enemy. 7 " That the Members of this Society will, in their re. speztive Distrids, cooperate to the utmost of their power with His Majesty's Lieut enants , an d ot h er (M ets, in for. warding ever) Military Armament, and will encourage and promote by every means th e p rocur i ng o f Seamen tot His promote by every means the procuring at Seamcn tot His lajcsty's Navy. 8. " That an humble Address be presented to lits .ILSTY, expressive of the above sentiments of this Society. 9. " That the Draft of an Address now read to the Meet ing be approved and adopted, as the Address of this Society. to. 4 ‘ That the said Address be Signed by rite Right Ho. nourable Lord Viscount Nisi..? t t.t.ti, the vice-Pre s ident, in the Chair, and transmitted to the Right Honourable Lord Pe LRAM, Secretary of State for the Home Department, in order to bepresented to His Majesty. " That the Thanks of this Meeting be returned to the Right Hon. Lord Viscount Met.v: cid, Vice-President in the Chair, .or his attention to the business of this Meeting, and in general to the interests of this Society. " Signed, by Order of the Meeting, " MELVILLE." Edinbwzb, ilig6lcznd Society. H.ill , jou‘y 4, tSo3. CORN EXCIIANGb,, Juty W E have to.day considerable supplies of Grain : ea r ly i n t h e day Wh eat sold ar last prices, but to. wards the close it was heavy sale at is. and 25. per quarter lower; Malt is high now, selling with the new duty ; Pease and Beans of both.kinds arc rather cheaper; fine Oats keep up . their prices, but other qualities 'are also lower ; Flout in very good supply. . . I Wiled 483 a $5 5 a 595 04 Tick Leans -26 s a 3os oil Fine ditto - b,,s a6is nd Oats . . sos a 2Zi a 263 U3e - - 325 a 35s od Poland ditto - 275 a 28s *4 'laity • 30% a 256 od 1 Rape Seed . . 1 A 351 &bit • - ,OS a (as o d Fine Fl our • 455 3 a sou od' Whites ?Caw 42$ a 474 od I Seconds - . 4os a 453 /loans - 306 a Sys od The plan to be brought forward by the SBCRE. TART at" WAR for improving the defence of the Country, is said to relate to the training to arms of the whole population of the State. All males from , Is to 4s are to be called out on set days, to learn the use of the musquet and the outlines of military evolutions. Major Gen. DTYLI sailed on Tursday.in a Reve nue Cutter, to resume his command at G uernsey . Lieut. Gem. NISNIT BALFOUR is appointed Com mander in Chief of the South West DistriO. A Camp, consisting of four Regiments, is imme_ diately to be formed at Stokes Bay, under the corn. *nand of Lord CHARLISSOMPRSIT. The Out.pensioners of Chelsea who are fit for service are ordered to appear at certain places, that they may be employed in the Royal Army of Reserve. Ten Regiments of the .Line are , to be inunctii. ately filled up with recruits, raised from the Army of Reserve, and ten Batt a li ons o f t h ese recruits are to be adde d these Regiments, so- that the ReguJars will be augmented about 20,000 men. Capt. V t c roa , o f t h e Royal M.lrine Corps, is gone out on the Retirement. Lieut. \VI t LiAMAort, is appointed Quarter. Mas. ter to the Portsmouth Division of Royal Marines, vice Capt. G. LEWIS. who is promoted. Lieutenant Bo wErt, wlio is mentioned as Second in Command in the boats of the Loire, which bentrri. ed arid carried the French National Brig, is the eldest Son of the, gallant Capt. Pours BowEN s of the Ist of June memory, and lately appointed a Commissioner of the Transport Board. NAVAL. APPUINTMENTS.••••••Car e A. IVIAcKEN zIa, to the Magicielme ; Capt. J. Inwtiv„ to the F i rtitrant ; Capt. R. PAUL, to the Expiation. MAILS. Da/R. riartmurvi 4 ARRIIV111). "' 0 S TOC.TS India Stock shut India Bonds par s. diS. *chef'. Wits s. s. Omniurn 43 4 dis . limper. 3 pet cent, . !lino Atli'. 9 :5-16 Bat* for I my A.cc. CIMS. tin Open. 551 61 6i PRICP: 01 111 TV Hank Stock t4li N iVy s per ten Ss} re Cent. 9 0 i aiiiis s per Cent. 4t or tins. 61174 3 Per C. It. 7 iter C. Con. s 4 S Si 4i 11.10. 1.. mu. bitto Short F , on sr) 1 $ 4tril, llt tit DAY AT TWILYE O'CLQCIC. tbr Open. I 1.40 niuirt .4 all 4 4 Dig. 4" 4 sikA IKCOME Abstr.4 of the Rill (ai amended) for granting to Tits MA. ZSTY, fur a Time to be limited, a Contribnlion on the Profits of vertain Descriptions of , Property, and fron t Pro fessions, Trades, and ()filets, therein mentioned. COMM fi3SONIRS for the purposes of the MI A to be chosen from the Commissioners of Land :fax, at a General Meet , ing. I n default of holding a General !getting the Commissioners` may be chosen at distrid Meetings. Vacancies to be supplied in a similar manner. In London, Bristol, Exeter, Hull, Newcastle-upon-Tyne ; Norwich, Birmingham, Liverpool, Leeds, Manchester, and. King's Lynn. Commercial Commissioners may be chosen in addition toad with the Commissioners before chosen. Where sufficient Conimissioners are not chosen for Cities, and Towns, the Commissioners for the County may act. Power to choose Persons duly qualitied, although not named in the Land Tax Ad. On neglect of choosing such Comniissioners, the Com missioners of Land Tax to execute the Adi mentioned. Commissioners may appoint a Clerk arid Assistant. The Qualification of Commissioners chosen to execute the Mt in Counties in England, 5,0001. Personal Estate, or tool. a year s or being the eldest Son of a Person possessed of an Estate of thrice that value. The Qualification of Commissioners chosen to execute the Ad in Wales, and Cities and Fowl's, being Counties of thetn. selves, three-fifths of th e E s t a t e o f Commissioners for Coun ties; for Cities, Boroughs, &c. not being Counties, o ne .. half Qualifications of Commissioners for Counties in Scotland, Personal Estate, or 1201. per Annum. Qualification of Commissioners for Cities and Boroughs in Scotland, three.fiths of that for Counties. Proviso fir certain Otficers particularly authorized or named. A Moiety of the Qualification to be in the County. Assistant Commissioners to be chosen by the Commis sioners. Qualification of Assistant Commissioners, half the value of Commissioners. In default of naming Assistant Commissioners, the Com missioners tOr the Purposes of the Ad to execute the powers. Commissioners to act front the sth day of April in each year, as welt tOr Arrears as Duties to be assessed in that year. These Commissioners to proteed to carry the regulations of this Aet into execution from the passing of it.. Notice to be given to Assisant Commissioners to take upon themselves the execution of this Act. For dividing Assistant Counnissioners into Committees it' necessary. The Number of Assistant Commissioners In each District not to exceed Seven nor less than Three.' Authorizing CominissiOners to appoint Assessors a n d Col ledors. Authorizing Inspeitors and Surveyors of !louses and Win dows toad in the execution of this Att. Directing the Commissioners and when to taw the Oath in the Schedule under a Penalty. SCHEDULE (A). ' For all Lands, Tenements, Hereditaments. or Heritages, there shall be charged throughout Great Britain, in iespect to the Property thereof ter every Twenty Shillings of the an. nual value the/cert . the sum of One Shilling ; and the said Duty shall be construed to extend to all Manors, Mosuages, Lands and Tenements ; and to all Quarries of Stone, Slate, Limestone, or Chalk, Mines of Coal, Tin, Lead, Copper, M undic, I ron, and other Mines ;to all Iron Mil ls, Furnaces, and other Irian Work, and other Mills and F.ngines of the like nature; to all Salt Springs and Salt Works ; to all A lum Mines and Alum Works ; to all Parks, Chaces, W arrens , Forests, Underwo o d s , and Coppices • to all Water Wo r k s , Streams of Water, C a nals, Inland Islavigations, Docks and Fishings ; to all Tythes, Rents, and Compositions tor Tythes, Corn Rents, and other Payments in lieu of Tythes; to all Rights of Markets and Fairs ; to all Ways, Bridges, and Ferries, and all other Profits arising out of Lands or Te. nements, and all Hereditanients or Heritage s throughout Great Britain, of what na tur e or ki n d soever t hey • be, belong. ing to any Person, or Persons, Bodies Politic or Corporate, Guilds, Fraternities, Companies, or Societies, whether Cor. porate, or not Corporate, except where the same shall be un certain in the annual nine thereof, and shall not he let at a Rent to be ascertained according tb the following Rules, in which cases other Duties are herein charged as contained in Schedule (D.) in the cases therein mentioned. Fur all Furniture, Cattle, Goods, or . Chattels, l e t to b e used in or with an y Dwelling House, Lands, Tenements, Hereditantents, or I leritages,„ there shall be charged through. out Great Britain in resped of the Property thereof, for every Twenty Shillings Of the Annual Rent at which such Furniture, Cattle, Goods, and Chattels, shall be let, the sum of Sixpence. _ GENERAL RULE. The annual value of Lands, Tenements, Hereditament*, or Heritages, shall be understood to be the rent by the year at which the same are let, if the same are and have been' let at rack re►►t within the period of rive years before the sth day of April, tgo3, otherwise at the rent which the same are worth to be let by the year.. RULES FOR: cHAßcirrc T/IE SAID First—The said Duties shall be charged annually on, and paid by the Occupier or Occupiers for the time being of such Lands,Tenements,Hereditarnents, or Heritages, or the person using or enjoying such tUrniture, cattle, goods, or chattels. Second—The Occupier or Occupiers of any Lands, Tene. merits, Hereditaments, or Heritages, being respectively Te nants of the same, and paying the said Duties, shall deduct so much thereof as a like on the rent payable to the Landlord or Landlords„ would, by a just proportion amount. unto, which SUMS shall be deducted out of the first payments thereafter to be made on accou n t o f rent ; an d all Landlords both mediate and immediate, according to their rcspe:tive in terests, shall allow such deduCtions and payments upon re ceipt of the residue .of the rents, and the Temints paying the said assessments shall be acquitted and discharged i.lso tnueh money as if the same had actually been paid unto the person or persons to whom his or their rent shall have been dire.and payable. •' Third--Where any such Dwelling-houses, Lands, Tene. ments, or llereditaments, are . tipbjett or liable t o the payment °fail rent charge, annuity, tt.t farm rent, rent service, quit rent, feu duty, mind duty, or other rent or annual payment thereupon reserved or charged, the Landlords, Owner.:, - or Proprietors, by whom any deduitions or payments shall have ,been allowed as atbresaid, and the Landlords, Owners and Proprietors, being respectively Occupiers, and charged to the said Duties, shall abate and &duet. amid detain and keep in their hands, out of every such rent charge, Annuity, fee farm rent, rent service, quit rent, tint duty, teind duty, or other rent or annual payment aforesaid so much of the said duties or payments on account of the same as a like rare on such rent charge, annuity, fee farm rent, rent service, quit rent, feu duty, wind duty, or other rent or anneal paynwitt aforesaid - respeCtively, shall by a just pronortion amount unto; and all and every person and persons who ac:: oe shalt be any ways entitled unto such rents, duties, or annual payments, their Receivers, DepUties, or Agents, are hereby required to allow, such deductions and payments, according to such rates, upon - the receipt of the residue of such monies as shall be due and payable to them for such rents, duties, or annual payments, .without any fee or charge for such allowance ; and the Land ' lord, Owner,. Proprietor, and . Oceu pier respect, vel y, being charged as aforesaid, or having allowed such deductions or payments, shall be acquitted and discharged of so much money as the deduelions or payments shall amount unto, as if the same had actually been paid unto such person or per sons to whom such rent charge , annuity, fee tarts; 'rent, rent service. quit rent, feu duty, teind duty, or other rent or an.. nual payment aforesaid, shall have beer; due and payable. Fourth—Where any Interest of Money, Annuity, Allow ance, or Stipend, shall be annually payable out of the rent of such Dwelling Houses, Lands, 'Tenements, Or Heredita ments, or Heritages ether the same be a charge thereon or not, the like deduttions shall be made as on payment in the cases in the preceding Rule. Fifth—Where any Dwelling-houses, Lands ; -Tenements, Hereditaments, or Heritages, shall be charged towards' the aid granted by an Ad, passel in the thirty-eigtpli year of the reign of his present Majesty, intituled, "An Ali for grau,t ing an Aid to His Majesty by a Land Tax ,to be raised in Great Britain, foe the service of the year 170," and the charge thereon shall be payable by reason of the same not having been redeemed, there shall be allowed and &dueled out of the Assessment to be made thereon or the said Deities, such sum of money as a like rate on the sum charged and paid ldr such aid, shall by a just proportion amount unto. Sixth,--Where any mortgagee or creditor in any heritable bond, of wadset, shall be in the possession of the lands, tenements, or hereditaments, mortgaged or secured, 44 in receipt of the 'vats of the profits thereat; such rnorgagee or creditor shall be chargeable as occupier, or shall he liable to such deductions as any other landlord would be, and shall account to such mortgagor or debtor, his heirs and assigns, for so much of the interest-money payable on such mortgage or security as athresaid, as the duty thereon, according to th e rate prescribed by this Act, would amount unto. SCHEDULE (8.) For all dwelling-houses, lands; tei , ethentg, tsr Itemlita:- nienis hi England, tVales, anti tlerwlck-upon w -Tecd, there omit be charged in • tesp:ct of; the occultation themnf, :very twenty shillings of the annual value thereof, the slim of oinelience. For alt dwelling-houses, longs, teneme n t s , or heritages, in Scotland, titer: shall be ch,irge.l itt revett of the iwcup'ation thereof, for every'zoi. of the arituial value thereof, the sum of O. • - hich duties shall be respeßivelv eha,r4ed in addition tot he duties contained in . Schedule(: .3 and shall be construed to ex - tend to all the properties therein partica.ii I y specified, e Kt:opt a dwelling-house occupied by a tenant distinct Itom - a Coln or lands, and except t tiles or . teliids, .end rents or compoii, Cons tbr tythes orrcinds,. and corn-rents, ;Ina other payinzats in lieu of tythes or teinds, atid except t he rights of markets, and fairs therein mentioned. Rules for charging the said last mentioned Duties. First—The said last mentioned duties shall be subjeA to. the general rule contained in Schedule (A.) and shall he. charged annually on, and paid by, the'occupier or occupiers' for the time being, his, her, and their executers, adininistra tors, and assigns. Second—Where any interest of money, annuity, allow. ance, or stipend, shall be annually payable out orthe profits .of lands, tenements, hereditaments, or heritages, by the occupier or occupiers, the like deductions shall be made, as in the cases be forementioned, where the same are payable out bf the rents of such !awls, tenements, hereditangits, or he. ritages. SCHEDULE (B.) No. 2. Abatements to be made from this duties contained in ache dule(ll.) payable in respect of the oc c up at i on; i n t h e cases hereinafter mentioned : First—Any person oceupying.lands or tenements in Eng land, Wales, or .11erwick. upon Tweed, as a Truant at - Rack Rent, the annual value whereof shall nut exceed one hundred and fifty pounds per annum, estimated according to the directions of this Aft, and shall gain a livelihood or sub sistence solely thereby, shall, on proof thereof before the Commissioners in the manner direfted by this Ad, be charged to the duties contained in Schedule (11.) in reaped or• the occupation thereof, at the rate tellowing ; viz. If the annual value of such lands or tenements, estimated according to the general rule betiarc mentioned, or the rent thereot to be ascertained as a'oresaid, shall exceed sixty pounds, and shall not exceed eighty pounds, there shall he charged for every twenty shillings thereof the sum of one penny halfpenny ; and if the annual value thereof shall exceed eighty pounds and snail not exceed one handfed pounds, for every tw.mry shillings thereof .the sum of two pencn; and if the annual value thereof shall exceed one hundred pounds and shall nut exceed one hundred and forty pounds, for every twenty shillingsnf the annual value thereof the aunt of tour pence ; and it the annual value thereof shall exceed one hundred and twenty pounds, tor. every twenty shillings of the annual 'value thereof the vim of sixpence. Second=Any person occupying lands or tenements. as-a tenant at the improved or rack rent, the annual value whereof, together with the protits or gains of or from any other estate or property whatever, or of any public - office or employinent of prnnt, or of any - pension, stipend, orallowance,: or any annuity or other yearly payment, or any profession, trade, employment, or vocatiou,.or from any other source or sources whatever, shall not exceed the annual value of one hundred and fifty pounds, • estimated as aforesaid, such tenant nut having any other means of livelihood or subsistenee, on proof thereof betere the Corninissioners . in the manner directed by this Ad, be charged to the cluties.contained in Schedule (II.) in respect of the occupation for every twenty shillings of the annual value thereof, the like rates reepec tively as in the cases in the pmcoding rule. - Ttit ABATEMENTS FOX SCOTLAND. Third—N.oldt part of Gnat Britain called Scotland, any person occupying lands or tenements as a tenant, at the lin, proved or rack-rent of the respedive values betere-mention, ed, not exceeding, the annual value 'cit isel. shall be entitled to a proportional abatement of the duties to be charged in Schedule (B,) in respect of tlieeoccupation whereof, as follows, that is to say If the annual value of lands and tenements so occupied shall exceed 601. and rills! not exceed 41. for every 205. thereof there shail be charged the soul of td. ; if the null value thercolsliall exceed Sol. and 0141 e.ot.excl!ed tool. for ; very 2os. of the annual Valle thereof the stint or od. ; if the annual value thereof shall exceed 1.10. and shad not ex ceed iaot. for every us. of the annual value' thereof the sum of 3d. ; and lithe annual value thereof shall exceed 1201. for every zeis. of the:minuet value thereof the sum of 4d, : which abatements shall be made by the respedivc Commissioners, on due proof, thcteol, according to the directions of this Act. Exemptions from the said Duties, to be made in the Cases hcreinattet nittitioned. First—Any person occupying lands or tenements in Great Britain, as a tenant at the improved rent or rack rent, the annual value whereof shall not exceed sixty poninis and making a livelihood or . sub s i s tence solely thereby, shal l, on proof thereof to tlieVotitmissioners• in manner directed bythis AM, be discharged front any assessnient of the duties Contain.' eel in Schedule (0.) for the year current at the, time of making the assessment. Second—Any person oceupy . irlg lands or tenements in Great Britain, as a tenant at the unproved rent or rack rent, the annual value whereof, together with the limits and gains of or f rom any other estate or property whatever, or of any public (Mice or employment of profir, or of any pension, stipend, or allowance, or any 'annuity or other yearly pay ment, or any prokssiun, trade, employment, or vocation, shall not exceed sixty pounds, and nut having any other meanc of livelihood or sunsistence shall. on proof thereof before the Commissioners in the manner direeled by this Act, be diseli;lrgect front any assessment of the duties contained in Schedule (13.) for the year current at the time of inal . ..in,r, the assessment. FURTHER EXEMPIIONS FROM THE SAIL) ❑UTIE! N bCIII , DUI.F. (A). • First--The scito tit* any Cotlegeor Hall in either of the. Uni versities of Oxford ni Cambridge, or the Universities of St. Andrew's, Glasgow, Echnburgh, A herdeim, or the Colleges of Windsor, litun,..Winchester, or Westminster, or the Mare schal College in - tscotland, and all Offices, Gardens, Walks and Grounds tar reerwtion, repaired of maintained by the Funds of such Collewor Hall. Secorol—Thc of every Hospital or Public School, or A Imstiouse, and of all otl cs C.srde►►s, .Walks'atid Grounds for recreation of the Hospitallers, Scholars, and A Inismen, repaired and maintained by - the Funds of such Hospital, School, or-Almshouse.. Rules for estimating the Rent or Annual Value of Properties r, tore .described•in Schedules (A.) and (B.) situate in Eng. land, Wales, anti lierwick-upon.;Pweed. Finat---Na ;twit Property shall be estintated at a loss rent or annual value, than the rent Of value at which th e same hall be charged iit the last rate made for the Relict of the Poor in the parish or place where such property. shall be situate. - Second - -Where the said Poor Rate shall bemade thrinigh. out by a Pound Rate on the full rent or animal value, the sans role of proportion as shall' have becifolaserVed in mak.• ing the VAllatioll3 on which the said Poor Rate wa.; made, Shalt NT observed in making t ha Eitimates for thik:i4.l Outies on the ,rtne properties respectively. • Third—i.Vhere the Poor Rate shall be made 'throughout by such Pomid Rate on any proportionate part of the Nit rent or annual value, the proportion thereof shall 'be observed as in the preceding rule ; bat the estimate thereon to be made un der this Ad, shall be made at the same iimis'•respeetively as they would have been estimated at, if the Poor Rate kid be made on the full amount at' such rent or annual value. Fourth---Where properties of different kinds shall be . rate4l in the same Poor hate, according to dro itt4ent ppintions of the value thereof, or hall be rated therein at iliderent rates acharge, but nevertheless the properties of the same kind shall be rated in a dhe proportion to each other, both as to the value and rate of charge, in every such ease the rule of rating lands, both as to the value and the rate of cliArge, shall in making the. estimate under this rld, be observed through. out as well with reseed' to such lands, as to the other plc)... perdes therein rated, so far as relates to such Poor Rates as shall be madit either on the full value of the properties, or on any proportionate part thereof. Fifth-.let all eases not falling within the three preceding bet nevertheless where the properties s h a ll -be rated in the Por Rate in a due proportion to each other, either as to the value or the rate of charge, the assessors shall as, certain the rent of all property which shall have boon let within the period of five years preceding, within the limits of the parish or place where the said assessors and shall make an estimate of each kind of property which shall be rated' in the Poor Rates within such limits, which stall appear' to theta to , have been let at a rent, not less than would be the annual value thereof; it eAi mated awarding to the said general rule, on the amount of such rent; 'and the estimates so made 31411 respectively form the basis, on 'which the estimates of other properties of the like kind respectively stud/ be made ; and they shalt awake their esanates of all other properties of the like kind in sums, bearing the same proportions as near as the same can be competed, to the respective:um - mots ot'such first cstimateS as the suits, at which .such other properties are valued at in such Foot Rate, bear to the sum or sums rcspediVely ca~c;. charged. in the stid.l l oot ItatO on the said propertY-or tiro proiwries tir.t cstiina.en.' Sixth; l i v'here •thercshall be no Poor Rate s or property not be rated thereir4 the Asta:s.ors •f: Me net intormation they can olachn the rei.t at such property shall have been ler w - linitt the term litnitcO,.of it not so let, of rite annual v!i t lue thereof said, make- an estimate according to such relit, Or v.thie, as the case may St veuul --Where Jilt" Poor Rate of any parish • _shall nut allind a just proportion 'of the value of pro} r- situate therein, acconsitii; to any of the rides helve - ed. or then sitalt ,tot tie any propel ty witereon to limn t: bitsir; of the estimate to be 111to1e Ito‘let thus std, according t, thetittltlitie betOi . e mentioned, the ,:i.:SeSsOiS inay,ac..:ufante, to the he.;; of their jui4;inetit, ascenain the iii3tiiat tit several propCrties therein. and make their estrinat;.:: cording to sucit annual value. Eighth n; pin suing any of the preceding tolesi piopeity.which :Jodi have been lets fatk tent, within the live preceding yettr3, Shall be estimated at.ii stint eXaeetlieg Stich feta, Of any prupeity which Shalt nut ILIVe 64.0il sit J.,1, shall biscstunatettat a stun exceeding the annual value ,hers • tit, eitimmed according to the general rule neture 1)0:464404f, the Commissioners for executing this Act shall, on appeal tnerefrom, giVe such relief as by this Aet is chit:mai. • Ninth —lf by pursuing any ot the precediog roles, or otherwise, arty pAii.h.rty which shall have heti, let at rack- Tent, Within the five preceding years, be est mated at less :him tnan the amount ot such rei,t, or any property ‘vitich shall not have been so let, shall be.estirnat cl at a Stint less titan t he annual value. theivor, estimated according to general rule before prescribed, the Conintissimiers fur v . al 47 - G.' LI t shall increase such estimate, and proci.;:ii cu mike an aSbeSSMent acCukding to such increas,m Lstiniate, manlier herein directed. Tenth—Where any Landlord shall be stifij::.l to any core. rant or agr , :eineiii, to pay anti satisfy out ut reiteva,i on any taunts or tcncnients, all or any Parociii4l rates, trixtt . s, or as.)l.:ssments, which by law ate a ei:arge u... - the occupier, ur any rent or - other annual payment to ne ittace in lieu Ott tythes or teindS, or any cvnivoution lot trims or lentils, turn and•in every Stull case, the tent ra ;•otoßixt water, us the case may requite, snail ne estimated tor the 'novo:4lot tint; Act, ex„;liistre utsucn rates, taxes of ass , :i,.ot.:l4,f,'Of rent or paym:nt in licit or tytite., or co•opos,ti,:. fur tyritur fonds, to be compiii,:ci the ztlfl?tlnf 6;4 fide paid by ;mit I.,.thlioril in aunt tot the year pre s :c,ii,, ; ; the year or as.sf:•ssincni. Where any lands Shall be subje:t to a pubic, . rate or asse:istitelit, in respect of or ,rot:,Lk !Moe aforesaid shall , a ls :) ing toe s.inte.4lte mitt or Minna in such casesobit taken, (2 or the amount tengfide paid on si:chin:count, in and for the year piet:edtny the ) . c . ir of • _ welltli—Whi4ti any tenant of and or tenements sited! be subject .to any t oven:nit or agreeinelit 10 pay and oatiity 'Hy rates, or assessments, by law, charge.. able WI of pa . arac by the Landlord Or Lndlortts, then ..ind suds e.tse theamrtountthereot whi,:li slie+t nave been b 04.; /id( bald by such ;emu t in and for the-,Ne.ir preceding the year of assesinient, shall , in making the estim .te toy the purpip:e% of this Act, be added to the rent reservca in case the b:oiic tihall have been let within the period or rive prevoling )car,;, and 115 t so let, inc Citilllate shall b. mad,: a.LotoiliA to the getir.il title in 14heittil.: Wllllotlt ivA.tra to 111101 pay. MOM ;. • 'lturteenth—Where the amount of rent reserved on buds 31)211 dopend the price or corn or p.m), the estimate, for lit t porixowN of this Act, shalt be inane on the amount pay able at.:‘,..ttlieg to the prices' tired in the year preceding tile year of asscssmen't cif t:ic sante average pries tiara, ad In the same manner by which such rears have usually neon as certained between the Litailords and tenants, or acc.,Nring to tne,annual valtre'nf such lauds, estm,:ito acceording to the saint yellcial rule, as the civic may require. ' , Qum-emit .-where the. AttiOtOlt yt rcut reserved on tene meets, lieretlitanicnts, or hetitages, snail 'depend on the ac tual produce thefsor, - ettlier in. festive} ut - the price or it:l.a -tity such pr4ilt.c o Lae estimate lug tuc ptaroses of ctiarg_ in; the duties in 4cltclittie (A. ) shall. iv madu on the anionic or value of such pioduce in the year the. year ni ussesshictit, aocuiding to the prices fixed,. or 4i:cording to the quantity produccd,, in such preeenmg year, by the s, t , i ;t: rules, and in the same manner by w•liielr 'siteh rents have usually been ascertained between the preprieturs and their !::ices of tenants. ILU • • 1..E.S for estimating the rent or annual valueof Proper, ties before described in Schedules (:)..; and .(13.) situate in Scot land. Every estituateof such property in Scotland shall be matte without reference to the cessur tax roll, or valued rents here. *Whit: used it Scotland, or any stent thereon, and snail be Made according to the general rule contained . in the schedule (A.) to the best of the beliefand jutegmeht- at' the Comm,. sioncrs, Assessors, and others eMployed in char,;;ul; the several duties. ' Anti be it enatffed, That ilvevery case where the Poor Rate of any parish or pies. l.oglatai, Wah:i, ur Berwick-upon. Tweed. shall not he traile on the lull amount cif all the pro.. perties in such parish or place %%hereon a drily- is direeLd to t e charged by schedule (A.) or or ir, atiy•giv.en proper. Lonate part of such valued lino in. all 4;ttit4.wiwre any pro. per:) , so chargeable shall riot be rated'itt7sitch poor r oc, Er shall be law tut tor the assessor or assessum- and lie - anti Ile.y is and are required, to give or leave notice in writing, to tiie - occupier kir occupiers thereof, or at the iast or usual place abosic of then; or any or them, or on _ the premises to be charged with the said assessment, requiring hint, her, cir them, to prepare_ and produce to the saki as ;easor or itssesso, witiitn twenty-one day s next ensuing the day of giving such notice, an account 111 writing, in suchiorm as .iliall - betlireet• ed limier the inithority of this An, 01 tile actu.ct rent at which' such prn,,:ity shall have been so let within the period of live years netore Irreorioneri, or it nut so let, ot the annual vale: of such proper t y est i mated according to the general rule eon • tallied in schedule (A j and as the case May require,; town which ut.cnititt so tieftvercd, it 'shall be 'brine said assessor or assessors to make sin estimate at the said property on the amount at such root, where the sante shall have been so lot i. or where the same shall not have neen su let, then ojt tire 41110U/oot . the rent at which the is worth to be let, aS,tIIC case may require, • it' the said assessor or assessors shad! be satisfied with such account, or. otherwise to make an - mate to the bestial his or their judgment on. the said proper ty, notwithstanding such proper.7.lll44t he valued in th e pope rate tor such parish or:pi:recto A cl.itElcitt prOpor thou, i;r at a loss annual value than lit such assessment, or /114 y COL be rioted in such poor rate. Clause (C. ►.l Assessors. to make. their et.timair-s of Minis Gil the prudinatoti of the lase by thirmiant acconling to t he reserved rent. C 141.1i)C I. j Requiring tenants la Scotland to pruclu t te their lems,us. 1 f lands beccllle unt.iccupicd, distress may be tOtert aftor wirdS. . _ Assessment on hou.cs unoccupied to be discharged. The Dui charged on tythes to be levied, in case of non payment, by citgrcriS wit rlle gootlS and chattels of the owner. l'ho duties on inatket. twits, tolls...ttslietios, tire. to levitd of non-pdyinent by distress an the receiver 0, on the goods cruet chattels in the booths, stalls, &c. .; ..Al;s4isWr It) iii:ike their. earn - fates according to th;.• annual value of Liu& sod premises. A110w.,1. to .- 4 sois not being Colleaors zd. in the pound ; b.iuh Coil.:cturs 3d. ASSV:3Ofi td apply to v Curnmissiuriers and Surveyors for instrtmtion.i. • Mises:Am, to verity their e§timates before the Cortimiz.,sinn c,rs. Thoy and the Overseors may be examined bettire C0111111iS3i011erS;Wil0 fluty really the aa6e..stnents; if not nui) 'node. Connulisioners , artd others may examine goor As. , ,ew)rs in Scut Lola to be examiltod coacenting tlt valun. load, by th:an. Assessora at4iother Officers to view and survey hvh.N, Providins fur the re-lidyment of the'coits of tittr Vey the Coultuts4tooers.,hatt adjudge the same to be reli.,h;. Comittibsionero to,to.Ake ..the tnuuts ott etiotates trot 4,b -jetited to. objestlion taken, the COMMi3sioners to rectify mates, and make assesmitznts thereon. The Duties to be .I.:vied aA tetcy become due, and if Lot levied to be/a debt on mcurd. Parishes to b.! 3nswcrable tbr Colleetors. Arivms to be ri;,..:ts:;c-.1. renaltl tbr not making returns, Surve)nrs and li,pecturi, to have access to - returns a: d asveuntents, with liberty to surcharge. No sllr4.llarge to be Made by any Assei;sor, Stir v...yur, , &c. shall bz. iiiipe.iched on account of any in the naul..s or ths.irilitions. of avoiding the doubt* duty, by making after surcharge. Persons over-rated may appeal, to the Commis4loo,..m. On apir.. , sl, a crhedule to be produced. . of giving relief where assessments aie made atx , ,:e the value at lauds. In t:s.: vc :1 , 1)%• at = occupier shoving Tease, or if rio l ea , v. i prove ins .1:111v 4 4 rent, Commissionors may reduce fle: r. te. Where kinds are rasessed at Jess than the valt,e, :Le a., , ,..z s • malt in.iy be rectified. Shri.htrifes, il confirt..vl, to be io doubk 414ty in c;::-.!:‘