Acts. 509

by the Authority aforesaid, That whatever Sum or Sums of Money
any Tenant shall pay by Way of Land-Tax, by Virtue of this Act,
such Tenant shall and may, and he is hereby authorized and im-
powered to retain in his own Hands such Sum or Sums of Money,
and the Costs and Charges which may arise on any Distress for the
same, or the Value thereof, out of such Money or other Effects as
he, she, or they, is or are by Lease or other Contract obliged to pay
for the Use and Occupation of such Lands; any Thing in such
Lease or other Contract, or herein before contained, to the contrary
thereof, in any wise, notwithstanding.

Liber H. S.
No. 1
p. 239

And be it further Enacted, by the Authority aforesaid, That each
Receiver or Collector of the Land-Tax aforesaid, shall, and he is
hereby obliged, on or before the Twenty-fifth Day of June, and the
Twenty-fifth Day of December, in every Year, to render to the Rent-
Roll-Keeper of the respective Shore, an Account of his Collection of
the said Land-Tax for the preceding half Year, in such Manner,
Method, and Form, as he shall be, by Writing, under the Hand of
the said Rent-Roll-Keeper, directed; and if the said Rent-Roll-
Keeper shall not, within Two Months after the End of this Session
of Assembly, deliver to the said Receiver or Collector, and in Case of
any future Appointment of a new Receiver or Collector, within one
Month after he shall proceed to the Execution of his Office, deliver
to such Receiver or Collector such Directions as aforesaid, then, and
in such Cases, the said Receiver or Collector shall render his said
Account, by the respective Times aforesaid, in the best Method and
Form he is capable of, giving the most clear and satisfactory Reasons
for the Non-payment of such Part of the said Taxes, as he may
crave to be allowed for, that the Nature and Circumstances of the
Thing will admit of, and the said Rent-Roll-Keeper, upon any such
Accounts as aforesaid, being laid before him, shall, and he is hereby
obliged, immediately (with the said Receiver or Collector) to pro-
ceed to examine, adjust, and settle the same, allowing him as a
Salary at the Rate of Ten Pounds per Cent, on the Sum for which
he is made answerable on final Settlement of such Account, and
thereupon two fair Accounts shall be mutually signed, by the said
Rent-Roll-Keeper, and Collector, or Receiver, one whereof shall re-
main in the Hands of the said Rent-Roll-Keeper, and the other shall
be by him, within ten Days after such final Settlement, transmitted
to the Commissioners or Trustees aforesaid, and a Copy of such
Account, signed by the said Rent-Roll-Keeper, shall be delivered
to the said Receiver or Collector, provided he will draw off the same
and the said Receiver or Collector is hereby required and obliged
within Thirty Days after the final Settlement of his Account as afore
said, to pay to the Commissioners or Trustees aforesaid, the Ballancc
due thereon.
35

[Receivers
of the Land-
Tax to
account in
June and
December,
with the
Rent-Roll-
Keeper.]