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Certain Sums chargeable on Livings, &c. to be deducted from the Valuation.
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XX. Provided, and be it enacted, That in and from the Valuation to be made for the Purpose of imposing the said Rate, Tax, or Assessment, the said Commissioners shall from Time to Time deduct and allow all Rents, Synodals, Proxies, and other Charges, including Salaries or Stipends for Perpetual Curates or licensed Assistant Curates of any Benefice the Incumbent whereof shall be resident in any such Benefice, which any such Spiritual Person or Persons as aforesaid, chargeable with the said annual Tax, is or are bound to pay or allow in respect of his or their Archbishoprick, Bishoprick, Archdeaconry, Deanery, Prebend, Benefice, or other Promotion Spiritual as aforesaid; and in case there shall be no See House or Glebe House or Place of Residence thereon or thereto respectively belonging, then that the said Ecclesiastical Commissioners shall deduct and allow such Sum as shall appear to be the annual Rent or Value of the House or Place of Residence occupied by each such Spiritual Person, or such lesser Sum as the said Ecclesiastical Commissioners shall in their Discretion think fit; and in case any such Spiritual Person so chargeable as aforesaid shall have expended or laid out in building or improving any House, Offices, or Place of Residence as aforesaid, or shall have paid or secured, or shall be chargeable with to his or their Predecessors respectively, or his or their respective Executors, Administrators, or Assigns, any Sum or Sums of Money on account of Money laid out or expended theretofore on any such Buildings or Improvements, then in every such Case the said Ecclesiastical Commissioners shall from Time to Time, in and from such Valuation, deduct and allow, on account thereof, in the following Manner and according to the following Rate; (that is to say,) the annual Sum or Allowance of Ten Pounds in the Hundred for all and every the Sum or Sums so expended or laid out in such Building or Improvement, or paid or secured to be paid, or with which such Person as aforesaid shall be chargeable to his Predecessor, or his Executors, Administrators, or Assigns, as the Case may be, on account of Money so theretofore laid out or expended on such Building or Improvement as aforesaid, and which shall not be by Law recoverable by such Person, his Executors, Administrators, or Assigns, from or against his Successor; and the annual Sum or Allowance of Five Pounds in every Hundred for all and every the Sum or Sums so expended or laid out, or paid or secured to be paid, or wherewith any such Person shall be chargeable to his Predecessors, or his Executors, Administrators, or Assigns, as aforesaid, on account of Money so theretofore laid out or expended as aforesaid, as the Case may be, and which shall be by Law recoverable by such Person, his Executors, Administrators, or Assigns, from or against his Successors.
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