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Mare or Gelding for the Service required by this Act, such Mare or
Gelding shall remain in the Care of the Person providing the same, sub
ject to the Regulations and Conditions of this Act; but such Person
shall be bound at any Time, within One Month after the Conclusion of
the War, to deliver such Mare or Gelding to any Person authorized by
any Two or more Duputy Lieutenants of the Subdivision within which
such Person resides, or shall on Default forfeit and lose a Sum which
shall at least be equal to the Sum before received by such Person, and so
as not to exceed the Sum of Twenty-five Pounds to be added to the
Assessment of such Person for the said Duties, and to be accounted for
together with the Duties therein contained; and such Deputy Lieutenants
shall cause such Mare or Gelding to be disposed of to the best Advantage,
and the Price received for the same to be paid over to the Receiver Ge
neral of the County, to be applicable to the Purposes of this Act.

Provided also, and be it further enacted, That no inferior Officer of
Excise, who shall not be charged to the said Duties for more than one
Horse, Mare, or Gelding, and who shall make it appear to the Satis
faction of the Deputy Lieutenants at any such Subdivision Meeting as afore
said, or any Two or more of them, that he is obliged by the Regulations
or Orders of his superior Officers of Excise to keep such Horse, Mare,
or Gelding for the necessary Performance of his Duty as such Officer,
shall be liable to provide any Man, or any Mare or Gelding, for His Ma
jesty's Service in pursuance of this Act.

And be it further enacted, That if in any Class of Persons to be
made out as aforesaid, there shall be no Person, who in the Opinion of the
Deputy Lieutenants at a Subdivision Meeting of Lieutenancy of the same
County, Riding, or Place, shall be sit for Military Service, then the Per
son on whom the Lot shall first fall shall be bound to provide a Substi
tute, who shall be approved by such Deputy Lieutenants, and such Per
son shall be allowed in respect thereof such Sum of Money as shall be
settled by such Deputy Lieutenants to be a fair Compensation to such
Person for the same, which Compensation the said Deputy Lieutenants
shall demand from the Receiver General of the County, Riding, or Place,
who is hereby required to pay the same out of the Monies in his
Hands of the Sums raised by virtue of this Act, and if he shall not have
sufficient of the said Money, then to pay the same out of the Duties before
mentioned, or any other Duties under the Management of the Com
missioners for the Affairs of Taxes, and the same shall be allowed to
such Receiver General in his Accounts, and such Sum so received shall
be paid by the said Deputy Lieutenants to the Person entitled to receive
such Compensation as aforesaid; and the Sum so settled for such Compen
sation as aforesaid shall be added to the last Assessment of the several
Persons

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Persons contained in the same Class to the Duties on Horses, in Proportion
to the Number belonging to them respectively, and levied and accounted
for, together with the Duties therein contained,

And be it further enacted, That the Clerks of the several Subdi
vision Meetings shall, and they are hereby respectively required to trans
mit to the Lieutenant, or to the General Meeting of the Lieutenancy,
of the County, Riding, or Place, an Account, in Writing, of the Num
ber of Men enrolled by virtue of this Act within their respective Subdi
visions, their respective Ages, Descriptions, and Places of Residence, and
whether they act as Principals or Substitutes ; and if the full Comple
ment of Men who ought to be enrolled in any Subdivision shall not be
enrolled, then the said Clerks shall state, in their Account, the Number
of Exemptions claimed and allowed in such Subdivision, and the Number
and Amount of Fines imposed on Persons appointed or chosen by Ballot
for not being enrolled, or for not finding Substitutes to be enrolled, and
every other Cause or Occasion of Default to the best of his Knowledge;
which Accounts, or true Copies thereof, shall be, as soon as conveniently
may be, transmitted to His Majesty's Privy Council; and the Lord Lieu
tenant, or Deputy Lieutenants, at a General Meeting of Lieutenancy,
may direct and order a new Appointment to be made, or a new Ballot
to be taken, from and amongst the Persons making such Default, as if
no Appointment had been made or Ballot taken with respect to those
Persons.

And be it further enacted, That every Person shall be liable to
the Service required by this Act, in the Parish or Place where such Per
son is charged to the said Duties upon Horses by the last Assessment made
after the said Fifth Day of April One thousand seven hundred and ninety
six, and before the passing of this Act, although he or she may have re
moved from the Place of Charge since the making of the said Assessment;
and if any Person shall be so charged to the said Duties in Two or more
Places, then he or she shall be liable to the said Service in the Place where
he or she shall be charged, for the greatest Number of Horses, Mares,
or Geldings; and Certificates of such Person being charged in such other
Place or Places, specifying the Number of Horses, Mares, or Geldings,
for which he or she is rated, shall be transmitted to the General Meeting
of Lieutenancy of the County, Riding, or Place, wherein the said Ser
vice is hereby required, by the Commissioners who shall have made such
Assessment, in order that the same may be added to the Assessment made
in the Place where such Service shall be required; and the Clerk of the
Subdivision Meeting where such Person shall be returned as being liable
to the said Service there, shall, if such Person requires the same, grant a
Certificate, gratis, under his Hand, that such Return has been made.

Provided