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If Incumbent die before Gale Day, Tax to be apportioned.
If Incumbent receive no Profits of his Preferment, the Payment of Tax to be delayed or charged on his Successor.
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XXIV. Provided always, and be it further enacted, That if any Archbishop, Bishop, or other Person charged or chargeable with the Payment of said yearly Tax shall happen to die, or be lawfully evicted, translated, promoted, removed, or put from his Dignity, Benefice, Office, or Promotion Spiritual, before any one of the Gale Days hereby appointed for the Payment of the said Tax, then such Archbishop, Bishop, or Person, or his Executors or Administrators, as the Case may be, shall only be charged and chargeable with a Proportion of such Tax, according to the Time he may have been entitled to or enjoyed the Profits of such Dignity, Benefice, Perpetual Curacy, or Office, or Promotion Spiritual as aforesaid; and the Successor to such Dignity, Benefice, Office, or Promotion Spiritual shall become liable to the Residue of such Tax accruing due on such Gale Day: And provided further, that in any Case in which it shall be made to appear to the Satisfaction of the said Commissioners that any Spiritual Person chargeable with the said Tax shall not have received the Profits of the Dignity, Benefice, Perpetual Curacy or Office, or Promotion Spiritual, in respect whereof he may be so chargeable, then and in such Case it shall be lawful for the said Commissioners to extend the Time for the Payment of such Tax until such Profits shall be received, or in case such Spiritual Person shall die, or be removed, or promoted from his Dignity, Benefice, Perpetual Curacy, or Office, or Promotion Spiritual as aforesaid, without being entitled to receive any of such Profits, then and in such Case to charge and recover the same of and from his Successor therein whenever such Successor shall have received the said Profits; any thing herein-before contained to the contrary notwithstanding.
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