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Duty on Dividends, if not paid, may be recovered in any Part of the United Kingdom.
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LXXXVIII. And be it further enacted, That in case any Subject of His Majesty shall, after Receipt of any publick Annuity as aforesaid, or any Share therein, or any Dividend thereof, either at the Bank of England or South Sea House, neglect to be assessed for the same, and to pay the Duty thereon, for the Space of One Calendar Month thereafter; or shall depart from that Part of the United Kingdom of Great Britain and Ireland called England, into any other Part of the said United Kingdom, without being assessed, and satisfying and paying the Duty payable on the Share or Dividend so received, such Duty shall be recoverable as a Debt on Record to the King’s Majesty, His Heirs and Successors, with full Costs of Suit, and all other Charges attending the same; and the like Process shall thereupon issue at the Instance of His Majesty’s Attorney General for England or Ireland, or the Advocate of Scotland, against such Person, his or her Estate, Goods, Chattels, and Effects, according to the Laws of that Part of the said United Kingdom wherein such Person shall reside; and such Proceedings shall be thereupon had for the Recovery of the said Sum, and all Costs and other Charges attending the same, as may lawfully be had in such Parts of the said United Kingdom respectively, for the Recovery of Debts due to His Majesty arising within the same, any Law, Usage, or Custom to the contrary notwithstanding; and if any Attorney. Agent, or Factor, except Bankers, shall receive any such Annuities, Shares, or Dividends, without paying the Duty chargeable thereon, or delivering to the Commissioners for special Purposes, to be appointed under this Act, a true Account of the several Sums so received, and the Names and Residences of the Principals for whom he so acts, every such Attorney, Agent, or Factor, so neglecting, except as aforesaid, shall forfeit and pay the Duty so payable.
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