XXIII. Provided also, That in all Cases where any Person shall remove from or quit any House, Building, Tenement, or Hereditament, which shall be rated or assessed by virtue of this Act, such Person shall be liable to such Rate or Assessment in Proportion to the Time that he or she occupied the same; and in all Cases where any Person shall come into or occupy any House, Building, Tenement, or Hereditament, rated or assessed as aforesaid, out of or from which any other Person, who shall have been rated or assessed for the same, shall be removed, or which at the Time of making any Rate or Assessment was empty or unoccupied, the Person coming into or occupying the same shall be liable to pay such Rate or Assessment in respect thereof in Proportion to the Time that he or she occupied the same; which said respective Proportions, in case of Dispute, shall be settled and ascertained by the said Commissioners.

Recovery of Rates.

XXIV. And be it further enacted, That in case any Person who shall be rated or assessed, or subject or liable to the Payment of any Rate or Assessment by virtue of this Act, shall refuse or neglect to pay any such Rate or Assessment to any Collector to be appointed as aforesaid, for the Space of Ten Days after personal Demand thereof made, or Demand in Writing left at the usual or last Place of Abode of such Person, it shall be lawful for any Justice of the Peace for the County of Middlesex, upon Proof made upon Oath of such Demand and Nonpayment, by Warrant under his Hand and Seal, to authorize and direct the said Collector to levy such Rate or Money so in Arrear, together with the Costs and Charges attending the same, to be ascertained by such Justice, by Distress and Sale of the Goods and Chattels of the Person so refusing or neglecting to pay as aforesaid, rendering the Overplus (if any) to the Owner of such Goods and Chattels, on Demand.

Landlords to bear so much of the Rate as shall exceed 2s.

XXV. Provided always, and be it further enacted, That whenever the said Rates or Assessments shall in any Year exceed Two Shillings in the Pound of the annual Value of the said Houses and other Buildings, and the Gardens and Yards thereunto belonging, or held therewith as aforesaid, so much of the said Rates or Assessments as shall exceed Two Shillings in the Pound of the annual Value of such of the said Houses and other Buildings, Gardens, and Yards, as shall be occupied by Tenants at Rack Rent, or at the full improved annual Value, shall be borne by their respective Landlords, and such respective Tenants shall and may, and are hereby authorized to deduct and retain the same out of their respective Rents, and their Landlords are hereby required to allow such Deduction.

Commissioners may borrow Money,
and assign the Rates as a Security.

XXVI. And, for the more speedy raising Money for the Purposes of this Act, be it further enacted, That it shall be lawful for the said Commissioners, and they are hereby empowered from Time to Time to borrow and take up at Interest any Sum or Sums of Money upon the Credit of the Rates or Assessments herein before granted, and by Writing under their Hands and Seals to mortgage or assign over the said Rates or Assessments, to the Person or Persons who shall advance or lend such Money, or his or their Trustee or Trustees, as a Security for the Money so to be borrowed, together with the Interest for the same; and every such Assignment shall be in the Words or to the Effect following, (videlicet).

Form of Assignment.

By virtue of an Act of Parliament, made in the Thirtieth Year of the Reign of King George the Third, intituled [set forth the Title of the Act], we . . . . . . of the Commissioners appointed by virtue of the said Act, in consideration of the Sum of . . . . . . advanced and lent by A. B. to C. D. the Treasurer appointed in pursuance of the said Act, upon the Credit, and for the Purposes of the said Act, do grant and assign unto the said A. B. his Executors, Administrators, and Assigns, such Proportion of the Rates or Assessments arising by virtue of the said Act, at the said Sum of . . . . . . doth or shall bear to the whole Sum which is or shall be borrowed upon the Credit of the said Act, to be had and holden from this . . . . . . Day of . . . . . . until the said Sum of . . . . . . with Interest, at . . . . . . per Centum per Annum for the same, to be paid half-yearly, shall be repaid and satisfied. In Witness whereof we have hereunto set our Hands and Seals, this . . . . . . Day of . . . . . .

And every such Assignment shall be good, valid, and effectual in the Law.

Money may be raised by Annuities.