Berwick upon Tweed shall be charged and payable over and
above and by way of Addition to the several Duties Amounting
to 10s. P Ann Chargeable upon houses thereby Virtue of
the Former Act or Acts of Parliament made in England
in that behalf.

And it is hereby Enacted that the said several Duties
and Sums of Money hereby Granted for and upon such Houses
as aforesaid within and throughout the whole Kingdom of
Great Britain shall be paid Yearly and every Year during
the said Term of 32 years upon the 25th. day of March and
the 29th day of Septr. by even and equal portions, the first
payment thereof to be made upon the 25th. day of March
which shall be in the year of our Lord 1711 And that the
payments and Duties hereby granted for and upon such
Houses as aforesaid shall be Charged only upon the
Inhabitants or Occupiers for the time being of such
respective Dwelling Houses his or their Executors or
Administrators respectively and not on the Landlord who
Let or Demised the same his heirs Execrs Admrs or Assigns.

The Houses in and about London and other Cities and Towns
being often Let from Quarter to Quarter and for Terms Expiring
at Midsor. and Christmas the persons who quit their Houses at the
said last mention'd Seasons insist that they are not subject or
liable to pay any part of the said Taxes upon the Houses so by
them quitted from the Christmas or Michas next before their so
quitting the same, and the persons who enter upon House at
Midsor: and Christmas insist that they are not at the Michas or
Lady day then next following subject or liable to pay any
part of the said Taxes because at such times they have not
been in possession of their respective Houses a full half
year, and by these means the Duties upon Houses are
greatly Diminished, Therefore

21st.

Whether are the persons who quit their Houses at Midsor: or
Christmas liable to the payment of any and what proportion of
the said Taxes from the Lady day or Michas next before they so
quit the same:

" These Duties being expressly made payable by both the
Acts of Parliament at Michas and Lady day only I am of
Opinion that persons who quit their Houses at Midsor. or
Christmas are not liable to pay any part of these Duties
for the then current half year, the several half yearly