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Assessments of certain inclosed lands may be made in the places in which they have usually been assessed.
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2. And whereas divers open fields, commons, and waste lands, since the inclosure thereof, have been rated and assessed to the land tax, wholly or in part, in other parishes, townships, hamlets, or places than those in which such lands do lie, the inhabitants of such parishes, townships, hamlets, or places in which such lands are rated and assessed having been before the inclosure thereof intitled to common of pasture or other common rights in such open fields, commons, and waste lands: And whereas doubts have arisen touching the legality of rating and assessing such lands as aforesaid elsewhere than in the parishes, townships, hamlets, or places in which the same do lie, and it is expedient to remove such doubts: Be it therefore enacted and declared, that all allotments and pieces or parcels of land which at any time heretofore have been part or parcel of any such open fields, commons, or waste lands shall and may lawfully be rated and assessed to the land tax in such manner, and in such parishes, townships, hamlets or places, as the same have since the allotment or inclosure thereof been usually rated and assessed, although such lands may not lie in the parishes, townships, hamlets, or places in which the same have been or may be so as aforesaid rated or assessed; and that all rates and assessments which have been at any time heretofore or may be at any time hereafter made or charged upon or in respect of any such lands as aforesaid in or for the parishes, townships, hamlets, or places respectively in which the same have heretofore been usually rated or assessed, are hereby declared to have been and shall be deemed to be respectively as valid and effectual to all intents and purposes, and shall be collected and levied in like manner, as if such lands had been situated within the parishes, townships, hamlets, or places in or for which such rates or assessments have been or shall be made or charged.
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Certificate of land tax commissioners to commissioners of public accounts.
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5. . . . . the certificate of the commissioners for the time being acting in the execution of the Acts for the redemption and sale of the land tax, to the commissioners for auditing the public accounts, of the payments which according to such contracts shall become due in each year as aforesaid, shall be a sufficient authority for charging the respective receiving officers with the same; and such certificate shall be in such form as shall be devised by the said commissioners acting in the execution of the said Acts for that purpose.
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