\ iU-
A N ""I?-
ACT
(Pafcd ittfj Auguji 1803)
FOR GRANTING TO HIS MAJESTY, UNTIL THE SIXTH
DAY OF MAY NEXT AFTER THE RATIFICATION OF
A DEFINITIVE TREATY OF PEACEf
A COISITRIBUTION on the PROFITS
ARISING FROM
PROPERTY, PROFESSIONS, TRADES, A^io OFFICES.
LONDON:
Pi ii.tcii Ly George Eyrb and Andrew Straha.v,
Priiueri tg the King's mod Excellent Mijefty.
1803.
( 3 )
AXi\0 QUADRAGESIMO TERTIO
GEORGII III. Regis.
CAP. CXXII.
//« j4d for granting to His Maje/^y, until the
Sixth Day of May next after the Ratification
of a Definitive Treaty of Peace, a Contribu-
tion on the Profits arifing from Property,
ProfeJJions, Trades, and Offices,
\_iith Auguft 1803.]
Moft Gracious Sovereign,
WE, Your Majefty*s mofl: dutiful and
loyal Subjeds, the Commons of
the United Kingdom of Great Bri-
i tain and Ire/and, in Parliament aflembled, to-
^ wards raifing the Supplies necefl'ary to defray
the Publick Expences, have freely and volun-
*t tarily refolved to give and grant unto Your
^ Majefty the feveral new and additional Duties
«> herein-after mentioned : And do therefore mofl
• humbly befeech Your Majeily that it may be
^ enafted, and be it enacted by the King's mofl
Excellent Majefly, by and with the Advice
and Confent of the Lords Spiritual and Tem-
poral, and Commons, in this prefent Parlia-
ment aflembled, and by the Authority of the
A 3 f^mc,
420*793
Duties to be
paid accorc'-
ing totlie
Schedules.
Tlie Duties in
Eu^land to
beaflened
under the Be-
pulations of
an Act of this
Scflion (c.99.)
The Duties in
Scotland to be
raifed unoer
the Kcgula-
tions of an-
other Act,
c. 150.
Powers of the
laid Acts to
be applied
in the rcfpec-
tive Parts of
Grtat BriPmin.
43" GEO. III. Cap. 122.
fame. That, during the Term herein men-
tioned, there fhall be raifed, levied, collefted,
and paid, throughout Great Britain^ the feve-
ral Duties and Contributions in the Schedules
contained in this Aft, marked (^A.) (B.) (C.)
(D.)andrE).
II. And he it further enaded. That the
Duties hereby granted, arifmg in England^
Wales, and Berwick-upon-Tweed, fhall be af-
fefled, raifed, levied, and collected under the
Regulations of any Aft to be pafled in the
prefent Seflion of Parliament, for confolidating
certain of the Previfions contained in any A61
er Afts relating to the Duties under the Ma-
nagement of the CommiJJioners for the Affairs of
Taxes, and for amending the fame ; and the
Duties hereby granted, arifmg in Scotland,
Ihall be affefl'ed, raifed, levied, and coUefted
under the Regulations of any Aft, to be pafled
in the prefent Seflion of Parliament, fer confo-
lidating certain of the Proviftons contained in
any Ad or A£is relating to the Duties under
the Management of the CommiJJioners for the
Affairs of Taxes, a?id for amending the faid
Ads, fofar as relate to Scotland ; and all and
every the Powers, Authorities, Methods, Rules,
Direftions, Penalties, Forfeitures, Claufes, Mat-
ters, and Things contained in fuch Afts, ex-
cept where other Provifions are made in this
Aft, fliall be feverally and refpeftively duly
obferved, praftifed, and put in Execution
throughout the refpeftive Parts of Great Bri-
tain as aforefaid, as fully and effeftually, to all
Intents and Purpofes, as if the fame Powers,
Authorities, Methods, Rules, Direftions, Pe-
nalties,
•ij
43' GEO. III. Cap. 122. 5
naltics. Forfeitures, Claufes, Matters, and
1 hings were particularly repeated and re-enac-
ted in the Body of this A6t, and refpedtively
appHed to fuch Parts of Great Britain as afore-
faid ; and all and every the Regulations of
fuch Acts, except as aforefaid, fhall be ap-
plied, conftrued, deemed, and taken, to refer
to this Acl, in like Manner as if the fame had
been enafted therein, and fhall feverally and
rcfpecliveiy commence and take Effed for the
Pui*pofes of this Aft, from and after the paf-
fmg thereof: And the faid feveral Duties fo
levied fhall be under the Dire6lion and Ma-
nagement of the Commiffioners for the Af-
fairs of Taxes for the Time being, appointed
or to be appointed by His Majefty, His Heirs
or Succeflbrs.
III. And whereas it is expedient to appoint CommiiTi n-
Commiflioners for the general Purpoi'es of "p^^^'^^r^l^l^
this A6t from and amongft the Perfons ap- theAcr,t)he
pointed Commiilioners for the Execution of '^ho^c'* <'0'.^
an Ad, pafled in the Thirty eiglith Year of the i, oners of
Reign of His prefent Majedy, intituled, Jti i^^^'' Tax, a
J^d for grantitig an Aid to His Majejiy by a Mcetin^^.
hand Tax to be raifed in Great Britain for
the Service of the Tear One thoufand fe-ven hun-
dred and nii}cty-eight^ to acl in the Execution
of this Aft, fo far as relates to the Powers
hereby vefted in fuch Commiilioners ; be it
further cnaftcd, Tiiat the feveral Perfons ap-
pointed or to be appointed to be Commilfion-
crs for putting in Execution the faid Land Tax
Aft, in the refpeftive Parts of Great Britain
therein mentioned, being refpeftively qualified
to aft at Commiflioners in the Execution of
A3 the
6 43' GE^- 11^- Cap. t22.
,* the faid Act, Hiall, as foon after the pafling of
this Act as conveniently can be done, meet
at fuch Place within each County, Shire, or
Stewartry, and within each Riding of Tork,
and Divifion of Lincoln, and within each City,
Borough, Cinque Port, Town, and Place, for
which they are refpcftively appointed Com-
tniflioners of the faid Land Tax A6t, as fhall
have been the ufual and common Place of
holding the general Meetings of Commiffion-
ers under the faid Land Tax Acl; or if fuch
general Meeting fhall not have been ufually
held in any fuch County, Riding, Divifion,
Shire, Stewartry, City, Borough, Cinque Port,
Town, or Place, then at the ufual Place where
the Quarter Seffions fhall be ufually held therein
in the Week after the Clofe of Eajler or next
after Eajler In every Year ; which Meeting
for the Firft Time after the paffrng of this
A6t, fhall be within Seven Days after the
pafhng thereof, or as foon after as conve-
niently may be done ; and for any fubie-
quent Year for the like Purpofe, fuch Meet-
ing fhall be held between the Firft Day of
March and the Fifth Day of April yearly ;
Manner of ^nd at each fuch general Meeting the faid
them! ^ Commiffioners, or the major Part of them
then prefent, fhall choofe and fet down in
Writing the Names of fuch of the Commif-
fioners appointed as aforefaid, who fliall re-
fpectively be quaUfied as herein«after is re-
quired, and who fhall be fit and proper to act
To he chofen ""^ ^'^^ feveral Hundreds, Rapes, Lathes, Wa-
for each peiitakcs, or Wards, widiin the faid Counties,
!?nIjl.T th^J Ridings, or Shires, Stewartries, or Divifions,
Land Tax. or in the feveral Pariflies or Wards of the faid
Cities,
43* GEO. III. Cap. 12 2. 7
Cities, Boroughs, Cinque Ports, Towns, and
Places within the fame ; obferving always, in
forming fuch Diftrids, the fame Limits which
/hall have heretofore been fettled, and now
ufed for the Diftrids under the faid Land
Tax Aft ; and the Names of fuch Perfons Tli«Jr Names
who fhall be fo chofen fhall be fet down in the f,^ ^^/qIJ;;.*"
Order in which the major Part of the Com- they are to
niiflioners then prefent fhall judge fit they ^^'■^**
fliould refpedively be appointed CommilIion>
era in their refpedlive Uiflridg ; and any Se- Ni t mor«
ven, or any lefs Number than Seven not than seven
being in any Cafe lefs than Three, of the Per- Thietui'b*
fons fo fet down, and in the Order in which cho'en tor
they fhall be fo fet down in fuch Lift, fhall be "*^'^ ' '»«^ •
CommiQioners for the general Purpofes of this
Act, and they are hereby required to take
upon themfelves the Execution of this Aft as
aforefaid as Comniiflioners, for the Term of
One Year's AlTelTment of the faid Duties and
until Commilfioners fhall in like Manner be
appointed for the fubfequent Year ; ^nd any Manner of
Seven, or any lefs Number than Seven not chooiiiicrper-
bcing in any Cafe lefs than Three, of the vaca.Kies?* ^
Perfons fo fet down next in Order to the Lifl
of Names before mentioned, fhall be Com-
miflioners to fupply Vacancies as the fame may
arife, in the Manner herein-after mentioned :
Provided always, that if the Comniiflioners, May dmofe
appointed as herein is firfl mentioned, fhall oriiti- perfom
not find amongft themfelves and fet down ^^.'^'^
the Names of Seven Perfons to aft, and Seven tiun«.
others to fupply Vacancies for each Diflrift,
within fuch County, Riding, Divifion, Shire,
Stewartry, City, Liberty, or Place, it fhall be
lawful for ihcm to appoint any Pcrfon or Per-
il 4 fons
May choofe
Perlons in ad
joining Dif-
tricts.
8 43'^GEO. III. Cap. i2 2i.--
foiis reficfihg \vithifl f'ucli Diftrid^ whofhall
rerp^OTvely be qualified' a^' herein-^ftef' is re-
quired, and who in their Judgement fhall be
. ftt arid proper Perfons to be Commiflioners for
tiiePurpofes aforefaid, until the Number of
Seven; in each fuch Lift fliall be completed,
although fuch Perfons fliall not have been ap-
pointed to aft as CommifTioners in the Exe-
cution of the faid Land Tax Ad : Provided
alfo, that if at fuch Meeting the Commiflion-
ers fhall not find and fet down Fourteen Per-
fons of the Defcriptioris before mentioned to
aft' as Commiilioners, and to fupply Vacancies
in, each fuch Diftrift, it fhall be lawful fen'
them to feledt fuch Number of Perfons as fliall
be requifite from the Perfons ading in or for
any adjoining or neighbouring Diftrift of the
fame County, Riding, Divifion, Shire, Stew-
artry. City, Town, or Place, in order that
there fliall be no Failure in the Execution of
this Act as aforefaid ; and the Names of fuch
refpeftive Perfons who fhall have been fo
chofen as aforefaid fliali be tranfmitted to the
Tax Office in the Order in which they fhall
have been fet down in fuch Lifts : Provided
Where Seven always, that where Seven Perfons, qualified
are chofen, no ^g herein-after is required, fliall be chofen to
act as Commiflioners for any Diftrift as afore-
faid, no other Perfon fhall interfere as a Com-
mifiioner in the Execurion of this Aft, fo long
as fuch Seven Perfons fhall continue to a£t,
except in the Diftrifts herein-after mentioned.
terfeie lb
long as they
act.
IV. And be it further ena£led. That if in
In Dt fault of
holding n Ge- ti-j- -r^- •,- '
nera! Meeting any County, Ridmg, orDivifion, or any City,
for Fonrteen Town, or Place, any Default fliall happen in
^'y'''^'' holding
43* GEO. III. Cap. 122. 9
holding fuch General Meeting for the Space of Co-nrTi'mon*
Fourteen Days, for the Firit Year after the J|;;;?;^>;J'^.^_
pafling of this A6t ; or if for any fubfequent trict Uee'r-
Year, no fuch General Meeting fiiall be held ^'^f 'Jtivr?^""
on or before the Fifth Day of Jpril in fuch Diitrict*.
Year ; then and in every fuch Cafe the Com-
miflroners for executing the faid Land Tax Act ,
in' "their feveral Diftricls fliall, at the Firfl
Meeting to be held by them after the pafling
oi, ft^rs Ad, or at a Meeting to be held for
that Piirpofe, as foon as conveniently may be,
and which fiiall not be later than Ten Days
after the .t^xpiration of fuch Fourteen Days,
appoint and fee down in Writing, and make a
Return, in like Manner, of the like Number
of Perfons before defcribed, to be Commif-
fioners for their refpedtive DIftricts for the
general Purpofes of this Act, and alfo to fup-
ply Vacancies as aforefaid ; and they are here-
by empowered at fuch Meetings to do all Acts
whatever relating to their refpective Diftricts,
which the Commifiioners at fuch General
Meetings might have done by virtue of this
Act.
V. And be it further enafted, That when How Vjcan-
any One or more of the Commifiioners for ^^if' rJ^V.^
the Purpofes of this Act fiiall die, or decline
to act, or having begun to act fiiall decline to
act any further therein, then and in every fuch
Cafe the Perfon or Perfons firfl: in Order on
the Lift to fupply Vacancies fiiall be appointed
the Commifiioner or Connnifiioners in the
Place of the Commifiioner or Commifiioners
fo rcfufing or declining to act, or dying, pro-
vided the Perfon fo to be appointed fiiall have
been
ic 43" GEO. III. Cap. 122.
been chofen to fupply fuch Vacancy in the
fame Manner as the Perfon fo refufing or de-
clining to act, or dying ; and the feveral Pcr-
fons aforelaid fliall refpectively, as often as
Occafion fhall require, felect and add new
Names t<; the Pcribns before chofen to fupply
Vacancies, and fliall place fuch new Names in
fuch Order on the Lift as they lliall think
proper, who fliall refpectively, in fuch Order,
be a Commiifioner or Commiflioners for the
i-*urpofcs of this Act, as and when any fuch
Vacancy fliall happen.
Within cer- VI. Provided always, and be it further
tain Places enabled, That within and for each of the
rni«ionei;. Cities and Towns herein -after mentioned,
inav be chofen f videlicet J London^ Brijiol^ Exeter^ Hull, New-
to 3c:r with i'^J^^i' upon Tyne^ Norwich, Birniinghani, Liver-
the Commif. pooly Leeds, Matichejlcr, King's Ly?m, and
SS.^'^"""' 6V^^/ 7^armoutb, it llrall be lawful for the Per-
Ibns herein-after meniioned to choofe Eight
Perfons to be Ccmmiflioners, and Eight Per-
fbns to fupply their Vacancies, to act together
with ihe Perfons to be chofen as before direc-
ted ; Eight of whom fhall be chofen to acl as
Commiffioners, and Eight others to fupply Va-
cancies as herein directed, in each fuch City
By whom to and Town ; and that in and for the City of
be chofen m London, Two Commiflioners, and Two to
* fupply their Vacancies, fliall be named by the
Mayor and Aldermen of London out of Eight
Perfons, Four of whom fliall be Aldermen,
to be returned to them by the Common Coun-
cil ; Two other Commillicners, and Two to
fupply their Vacancies, by the Governors and
Directors of the Bunk of England ; One other
ConimilTioner,
43"* GEO. III. Cap. 143. II
Gommiilioner, and One other to fupply his Va-
cancy, by each of the Companies herein- after
mentioned, CnjidelicetJ the Directors of the
United Company of Merchants of England
trading to the Eaji Indies, the Governor and
Directors of the South Sea Company, the
Governor and Directors of the Royal Exchange
Infurance Company, and the Governor and
Dh-ectors of the London Infurance Company ;
and that it fhall and may be lawful for the By whom to
Magiftrates and Juftices of the Peace acting J^^.J^Ij" *'**'
in and for the City of Norwich to choofe
Kight Perfons to be Commillioners, and Eight
Perfons to fupply their Vacancies, not more
than Four of the faid Eight Commiflioners, and
not more than Four of the faid Eight Perfons
to fupply their Vacancies, to be chofen from
out of the faid Magiftrates and Juilices, and
the remaining Four Commiflioners and Four
Perfons to fupply their Vacancies, to be chofen
from the Inhabitants of the faid City ; and in por other
and for each of the other Cities and Towns Cities and
before mentioned, it fhall be lawful for the "'*"''''
Magiftratcs and Jultices of the Peace acting
in and for the faid City or Town, or the
County, Riding, Divifion, Shire, orStcwartry,
where the faid City or Town is fituate, to
choofe Eight Perfons to be Commillioners, and
Eight Perfons to fupply tlieir Vacancies, as
herein is mentioned ; and the Perfons fo chofen
by the Commilfioners appointed as aforefaid,
together with the other Perfons refpeclively
chofen as herein is particularly dircfted, (hall
be Commiflioners for the Purpofes of this
Aft, and to fupply their Vacancies as the
lame may arife, within and for the feveral
Diftrids
It 43«:GEO. III. Cap. i 22.
Diftri6ls in which fuch Cities and Towns rc-
fjpedliively fliall be fituate, or which fiiall bo
formed by fuch Cities and Towns refpeftively,
land for fuch other Places which have ufually
been aiTelled in the fame Diftrid: with fuch Ci-
ties and Towns refpeftively towards the Aid
by a Land Tax, for the Period of One Year
as aforefaid ; and the Names of all Perfons fo
chofen as lafl aforefaid fliall be returned to the
Commifiioners for the Affairs of Taxes.
AinhoiiT.ing VII. Provided alfo, and be it further
ti.c ivtjihiam £naded, ^fhat for the City of London, One
Docks Com- Perfon fhall and may be chofen to act as a
panics to Commiffioner therein, and One other to fup-
ColnmSion P^Y ^^^ Vacancy, by each of the Companies
cttoactin herein-after mentioned, (videlicet^ the i)irec-
il^Sa^ ^* tors for condu6tin^ and managing the Affairs
and Bufmefs of me Wejl India Dock Com-
pany, and London Dock Company refpeftive-
ly, for the Time being ; and the Perfons fo
chofen as laft aforefaid fhall be added to the
other CommifTioners chofen for the faid City,
and fhall, together with fuch other Commif-
iioners, be Commifiioners for the Purpofes of
this Aft, and to fupply their Vacancies as the
fame may arife, within and for the faid City,
for the Period of One Year as aforefaid, and
their Names fhall be returned in like Manner.
Where fufli- VIII. Provided alfo, and be it further
^'!in ncr"'are ^^^^^^9 That in cafe there fhall not be a fuf-
iiot chofen ficient Number of Commifiioners chofen for
for <-'t'es^and the Purpofes of this Aft, or to fupply Vacan-
Commiffion- cies, capable of afting according to the Qua-
ere for the lification required by this Aft, for any City.
County may * •' t> u
bccftvL. Borough,
Borough, Towii, or Place, then and in every
fuch Cafe, any Perfon qualified to act for the
County at large, or Riding, Shire, or Stewar-*
try, in which, or adjoining which, fuch City,
Borough, Town, or Place fhall be fituate,
may be chofen to ad as a Commifiioncr for
the Purpofes of this Act, for fuch City, Bo;
rough, Town, or Place.
IX. Provided always, and be it further Po'^^r y*
enacted. That any Perfon refiding in any f;jn<, ,J„']y '
County, Riding, Divifion, Shire, Stcwavtry, ciialirted, al.
City, Town, or Place, and qualified as herein- pa^nfd'i,^°he
after mentioned, who fhall be willing to act afi tand Tax
a Commillioner in the Execution of tliis Act, ^^^'
in any Diftrict where a Commiflioner or Com-
miffioners fhall be wanting, may be chofen in
Manner aforefaid to be fuch Commiffioncr,
although fuch Perfon fhall not have been ap-
pointed to act in the Execution of the faid
Land Tax Act ; any Thing before contained
to the contrary notwithftanding.
X. And be it further enaded. That if ia ^f'^,^'^fni?
any Diftrict there fhall be a Neglect in ap- fuchCom-^
pointing CommifConers for the Purpofes of" miffioneis,
this Act as hereby is directed, it fhall be law- *„finoners of
ful for the CommifTioners srppointed to exe- Land Tax ta
cute the faid Land Tax Act, being refpec- ^«^;^^**'"*
tively qualified as directed by this Act, and
they and every of them, on Notice of fuch
Neglect and Want of Appointment by any
Infpector or Surveyor of the faid Duties, duly
authorized to give fuch Notice by Writing
under the Hands of 1 hree or more of the
CommifTioners for the Affairs of Taxes, fhall,
and
14 43* GEO. III. Cap. 122.
and they are hereby ftrictly enjoined and re-
quired to take upon themfelves the Execution
of this Act, for the Year in which fuch Neg-
lect and Want of Appointment fhall happen,
and to do and execute all Matters and Things
which Commifiioners chofen in purfuance of
this Act are hereby required and empowered
to do J and if in any Diftrict there fhall be a
Want of fuch laft- mentioned Commilhoners,
the CommifTioners of any adjoining Diftridt in
the fame County, Riding, or Divifion, Shire,
or Stewartry, being refpeftively qualified as
diredted by this Act, fhall, on like Notice as
aforefaid, execute this A£b as fuch Commif-
lioners by themfelves, or in Concurrence with
the Commiflioners of the Diftrict where this
Ad: fhall require to be executed: Provided
always, that where Commiffioners fhall not
be appointed at a General Meeting and re-
turned to the Tax Office as aforefaid within
the Period of Twenty-one Days after the
paffing of this A£t ; and in cafe of fuch De-
fault, where Commiflioners fhall not be ap-
pointed in each Diftridt and returned to the
Tax Office as aforefaid within the Period of
Twenty-one Days after Notice of fuch De-
fault to any Two or more of the Commif-
fioners of fuch Diftrict ; then and in each fuch
Cafe refpectively, it fhall be lawful for the
faid Commiflioners for the Affairs of Taxes
to caufe fuch Notices as aforefaid to be given
to Two or more of the Perfons, on whom re-
fpectively the Right of appointing Commif-
fioners, or of executing this Act, fhall devolve,
in purfuance of the Directions of this Act
before mentioned.
XL And
43* GEO. III. Cap. 122. 15
XI. And be it further enacted, That the CemmWrion-
Commiflioners, to be appointed for the Pur- p"in"J7cierk,
pofcs of this Act in Manner aforefaid, (hall and and Aiuil mt,
may appoint a Clerk, and Afliftant if necef- '^ n«^^«''«'-y-
fary, for the Duties to be aiTeffed by them in
each Diflrict, who fhall execute their Office
according to the Regulations of this Art, and
the Acts herein mentioned refpfcctively.
XII. And b€ it further enacted. That no TheQiuifi-
Perfon to be appointed as aforefaid {hall be commrinon-
capable of acting as a Commiflioner in Exe- ers chofen r*
cution of this Act, for any County at large Act'^iu ciu«.
within England (the County of Monmouth and r-es in Ene,-
the Dominion of Wales excepted), or in or for '^^„^'^
any of the Ridings of the County of TorX^ or
the County or Divifions of" Lincoln^ or in or
for the Cities of Londo?i or Wejlm'mjier^ un-
lefs fuchPerfon be feifed or poflefled of Lands,
Tenements, or Hereditaments, in Great Bri-
iain, of the Value of Two hundred Pounds
per Anmwi, or more, of his own Eftate, be-
ing Freehold, Copyhold, or Leafehold for a
Term whereof not lefs than Seven Years are
unexpired, over and above all Ground Rents,
Incumbrances, and Refer vations, payable out
of the fame refpectively ; or unlefs fuch Per-
fon fhall be poflefled of Perfonal Eft:ate of the
Value of Five thoufand Pounds ; or of Per-
fonal Efl:ate, or an Intereft therein, producing
an annual Income of Two hundred Pounds ;
or of Lands, Tenements, or Hereditaments^
and Perfonal Eft:atc, or an Interefl: therein,
being together of the annual Value of Two
hundred Pounds ; eftimating in every fuch
Cafe One hundred Pounds Perfonal Efl:ate as
equivalent
i6
TheC^ialifica-
tion ot Coni-
miflioners
cho(en to exe-
cute the Aft
in the County
oi' Monmouth,
JFaleStlAherty
df E{y, C ities,
^tc. being
Counties of
themfelves.
Qualification
for other
Cities, etc.
4f GEO. III. Cap. 122.
equivalent to Four Pounds per Annum, and an
Intereft from Perfonal Eftate of Four Pounds
per Annum as equivalent to One hundred
Pounds Perfonal Eftate ; or unlefs fuch Per-
fon be the eldeft Son of fome Perfon, who
fhall be feifed or poifeired of a like Eftate of
Thrice the Value or more as is above re-
quired as the Qualification of a Commif-
fioner in Right of his own Eftate for fuch
County at large. Riding, or Divifion.
XIII. And be it further enacted, That no
Perfon ftiall be capable of acting as fuch Coni-
miflioner as laft aforefaid, for the County of
Monmouth, or for any County in Wales ^ -qr
for any other City, Town, or Place, being a
County of itfelf, or for the Liberty or Fran-
chife of Elj, or for any Cinque Port, unlefs
fuch Perfon be feifed or poiTefled of an Eftate
of the like Nature, and of Three-fifths of the
Value as is herein required for the Eftate of a
Commiftioner acting for any County at large
in England as aforefaid ; nor for any other
City, Borough, Cinque Port, Liberty, Town,
or Place, not being a County of itfelf, nor
for any of the Inns of Court and Inns of
Chancery, or Liberty of the Rolls, unlefs
fuch Perfon be feifed or poftcfled of an Eftate
of the like Nature, and of One-half of the
Value as is herein required for the Eftate of a
Commiftioner acting for any County at large
in England ; or unlefs fuch Perfon be the eldqft
Son of fome Perfon, who fliall be feifed or
poflefTed of fome Eftate of Thrice the Value
or more, as is above required as the Qualifica-
tion of a GommiiTiajier in Right of his own
Eftate
43* GEO. III. Cap. 122. \^
Eftate for the fame County, City, Borough,
Cinque Port, Liberty, Inn of Court or Chan-
cery, Town, or Place.
XIV. And be it further enabled. That no Qiiaiification*
Perfon, to be appointed as aforefaid, fhall be f^^^t^
capable of afting as a Commiffioner in Exe- Counties in
cution of this Aft, for any Shire or Stewartry ^^^^f*"^^
in Scotland, who is not enfeoft in Superiority
or Property, or poflefled as Proprietor or Life
Renter of Lands in Scot/and, to the Extent of
One hundred and fifty Pounds Scots per Annum
valued Rent ; or unlefs fuch Perfon fliall be
pofleiTed of Perfonal Eftate of the Value of
Three thoufand Pounds, or of Perfonal Eftate
or an Intereft therein producing an annual
Income of One hundred and twenty Pounds
Sterling, or be enfeoft or poflefled as aforefaid
of Lands and Perfonal Eftate, or an Intereft:
therein, being together of the annual Value
of One hundred and twenty Pounds Sterling,
eftimating in every fuch Cafe One hundred
Pounds Perfonal Eftate as equivalent to Four
Pounds per Annum, and an Intereft from Per-
fonal Eftate of Four Pounds per Annum as
equivalent to One hundred Pounds Perfonal
Eftate ; or unlefs he (hall be the eldeft Son of
fome Perfon who fhall be enfeoft or poflefled
of a like Eftate of Twice the Value or more,
as is required as the Qualification of a Com*
miflioner in Right of his own Eftate, for fuch
Shire or Stewartry.
XV. And be it further enabled, That no Qualification
Perfon Ihall be capable of acting as fuch ^0^^°™;^;^'"
B Commiffioner cioesand
i8
Boroughs in
Scttian.i,
43° GEO. 111. Cap. 122.
Commiflioner as lafl aforcfaid, for any City or
Borough ill Scotland, unlcfs fuch Perfon hi
cnfeoft or poflefTed of an Eftate of the like
Nature, and of Three-fifths of the Value
herein required for the Eftate of a Commif-
fioncr acting for any Shire or Stewartry in
Scotland ; or unlefs fuch Perfon be the eldest
Son of fome Perfon cnfeoft or poflelTed of
fome Eftate of Thrice the Value, or more, as
is above required as the Qualification of a
Commiflioner in Right of his own Eftate, for
the fame City or Borough.
Provifo for
certain Of-
ficers particu
larlyauthoriz'
'XVI. Provided always, and be it further
enabled, That nothing herein contained (hall
be conftrued to require any Qualification of
«d or named. ^ Commiflioner for the Purpofes of this Ad,
in the Diftridl of the Palaces of Whitehall and
Saint James Wejiminjier, for any Officer who
ihall have heretofore acted or may hereafter
act as a Commiflioner for putting in Execu-
tion the faid Land Tax Act in the faid Diftrict,
other than the Pofleflion of their refpective
Offices ; nor in any Shire or Stewartry in Scot-
land, for any Provoft, Baillie, Dean of Guild,
Treafurer, Mafter of the Merchants* Com-
pany, or Deacon Convener of the Trades for
the Time being, of any Royal Borough in
Scotland, nor any Baillie for the Time being
of any Borough of Regality, or Barony in
Scotland -, nor the Fadors for the Time be-'
ing, on the feveral forfeited Eftates annex-
ed to the Crown, by an Act pafled in the
Twenty.fifth Year of His late Majefty King
Qeorge the Second, who Ihall be rcfpec-
tivcly
43''GEO. m. Cap. 122. 19
tively appointed Commiffioners for executing
the faid Land Tax Acts in any Shire or Stew-
artry in Scotland.
XVIL Provided always, and be it farther A Moiety cf
enadtcd. That no more than One Moiety of ;|;,'„^;;'lS,
any Eftate confiding of Lands or Tenements to be in ti.c
as the Qualification of a CommifTioner fhall ^'oumy.
be required to be fituatc in the County,
Riding, Divifion, Shire, or Srevvartry, for
which fuch Perfon fliall be a Commiffioner
for the Purpofes of this Act : Provided alfo.
That the Proof of fuch Qualification fhall lie
on the Perfon acting in the Execution of this
Ad, in fuch Manner as is directed in any Aft
herein mentioned, with refpcd: to Commif-.
fioners acting in the Execution of the faid
Land Tax Act.
XVIIL And be it further enafted. That Mode of
whenever it fhall be deemed by the Coramif- f.^^^^^^c^^.
lioners for the Purpofes of this Act to be ex- miffioner*.
pedient that certain of the Powers herein con-
tained fhould be executed by additional Com-
mifTioners, fuch additional Commiflioners fhall
be chofen by the Commiflioners for the Pur-
pofes of this Act acting in the fame Dillrict,
for which Purpofe the Commiflioners for the
Purpofes of this Act being appointed as afore-
faid, and having taken the Oaths, or being of
the People called ^takers the folemn Affirma-
tion, required by this Act, and being duly
qualified as required by this Act, fhall, with
their Confent, or the Confcnt of the major
Part of them, aflcmbled at any Meeting to
B2 be
^io 43- GEO. III. Cap. 122.
be held for that Purpofe, as foon after the paff-
ing of this Act as conveniently can be done,
fet down in Writing, Lifts of the Names of
fuch Perfons refiding within their refpective
Diftri6ts, as fhall in the Opinion of fuch
Commiftioners be fit and proper Perfons to
a£l as fuch additional Commiflioners, which
Lifts fliall contain the Names of fo many
of thofc Perfons as the faid Commiflioners
fhall in their Difcretion, after taking into
Confideration the Size of each Diftrict, and
the Number of Perfons to be afleflfed therein,
think requifite for the due Execution of this
Act, and the Names of fuch additional Com-
miflioners fhall be fet down in the Order in
which they fhall be appointed to ad ; which
Lifts being refpectivcly figned by any Two or
more of fuch CommilTioners fliall be a fuffi-
cient Authority for fuch additional Commif-
fioners being refpectively qualified as herein-
after is mentioned, and they are hereby au-
thorized to take upon themfelves the Execu-
tion of this Act according to the Provifions
thereof.
Qiialification ^^^' Provided always, and be it further
of additional cnaded. That no Perfon fhall be capable of
commiflion- afting as fuch additional Commiflioner, who
fhall not be fcifed or enfeoft, or pofl'efl^ed of
an Eftate of the like Nature, and of Half the
Value, as is herein required for the Eftate of
a Commiflioner for the Purpofes of this Adl,
in the fame Diftrid, and who refpedively arc
hereby authorized to name and appoint fuch
additional CommifTioners.
XX. Pro-
43* GEO. III. Cap. 122. 21
XX. Provided alfo. That where no addi- in Derauit of
tional Commiflioners (hall be named and ap- "o'^^rcolli'l*'
pointed in anyDiflridt, then and in fuch Cafe miiTio.iers.the
the CommifTioners appointed for the Purpofes ^-"'"'n'^on-
of this Aft (hall execute the fame in fuch PurpofesV
Diftridl, in all Matters and Things authorized theAftro
to be done by additional CommilTioners by ^"'^'^"'^^ '^'
this A£t.
XXI. Provided always, and be it enafted, For tje Sup.
That if in any City, Liberty, Franchife, fnf(noner°s?n
Cinque Port, Town, or Place, for which fe- cities, ^/c.
parate Commiflioners have been appointed to perfom qua*
aft in Execution of the faid Land Tax Aft, lintd.
there fhall not be found a fufficient Number of
Perfons qualified as direfted by this Aft, to
aft as Commiflioners for general Purpofes, or
as additional Commiflioners, then and in fuch
Cafe it fliall be lawful to appoint as fuch
Commiflioners or additional Commiflioners
any Perfons refiding in fuch City, Liberty,
Franchife, Cinque Port, Town, or Place, who
ihall be liable to be aflefled under this Aft for
annual Profits, however arifing, to the Amount
of Two hundred Pounds or upwards.
XXII. And be it further enafted. That CcmmirtTon-
in every fubfequent Year, whenever a new ^'sfoadHrom
A • c ^ -rr n II 1 the 5t!i D:»y of
Appomtment or Commiflioners fliall take yipn, m each
place, they fliall execute this Act from the ,^'*;^^\^* ^*"
Fifth Day of Jpril in the Year for which Duties to be
they fliall be appointed, as well with refpect ^'tfledinthat
to Arrears of Duties aflefled in any former '*'^'
Year, as to the Afleflinents to be made in fuch
Year for which they fliall be appointed, and
ihall hare the like Powers to levy and collect
JJ 3 fuch
li 43»GEO. III. Cap. 122.
fuch Arrears as they have to aflefs, levy, and
colleft the Duties afTeiTed by them ; for alt
tvhich Ads fuch Appointment fhall be a fuffi-
cient Authority, fubjed to the Regulations of
this Ad.
The Comwj'"- XXIII. And be it further enacled, That the
fioneis to pro- Commillioners, to be appointed for the Pur-
ccccl to Ctrrv -^ j i
this Act into pofes of this Ad in Manner aforefaid, fhall
Execution, proceed to carry the Regulations of this Ad
tion tothe're- i^ito Execution with Application to the Pow-
cittdA tg, ejs and Provifions of the faid recited Ads re-
pafSig.'^ fpedively, which they arc hereby empowered
to execute, as foon after the paffing of this
Ad as can convenientlv be done ; which Pow-
crs and Provifions in the faid recited Ads rer
fpedively, with refped to fuch Commiffioners,
fhall be conflrued to commence and take Ef-
fect from and after the pafling of this Ad ;
and all Acts, Matters, and Things, which may
be done by any Commiffioners herein named,
TwoCoromlf fhall and may be done by any Two or more of
fioners to acr. ^j^^ Commiflioncrs appointed for the Purpofes
of this Ad, or by the major Part of fuch
Commiffioners, where more than Two fhall
be prefent ; and in appointing AffelTors and
Collectors, they or any Two of them fhall
purfue the Regulations contained in the faid
Times limitfd rccited Acts refpectively ; provided, that for
byrecitedActs ^j^^ ^u^ Affeffnient to be made by them re-
nottobepur- ^ . , , n n .n- ^ • t\
fi.edii ma- Ipectively, they fhall iflue their Precepts as
ArV^f ^'''* ^"^^^ ^^^^^ ^^^ paffing of this Ad as can conve-
ne m.u . jjjgj^jiy j^g done, and fhall fix fuch Time for
bringing in the Certificates of Affeffnient, and
appoint Colledors, as they fhall judge expe-
dient and neceffary, notwithftanding the Times
limited
43* GEO. III. Cap. 122. 23
Jimited by the faid recited Afts for fuch Pur-
pofes ; and the faid Afleflbrs and Collectors by
them to be appointed Ihall, and they arc here-
by empowered, from the Time of their re- ,
fpeftive Appointments, to do and execute, in
all Matters and Things relative to the faid
Duties, what the AfTeiTors and CoUedtors may
lawfully execute by virtue of the faid recited
Acts, in relation to any other Duties therein
mentioned.
XXIV. And be it further enacted. That the Notice to be
Commiffioners for the Purpofcs of this Aft, at f.^ com-*"
their Firft Meeting to be held under this Ad, miiiioners to
and which they are hereby required to hold as [^^^ "*'^" ^. .
, ^ ^ r-'i-A u tl>em(elve$th«
foon after the palimg or this Act as they con- Executioo of
veniently can, are hereby empowered to name t^is Act.
fuch additional Commiffioners, who, being fo
named, fliall be additional CommilTioners in
the Execution of this A£t ; and the faid Com-
miffioners for the Purpofes of this Act having
named fuch additional Commiffioners fhall
caufe Notice thereof, in Writing, figncd by
Two or more of them, to ^e delivered by
the Afleflbrs of the refpedive Parifties or
Places where fuch additional Commiffioners
refidc, with the Day of the Firfl: Meeting of
the faid additional Commiffioners, and the
Place of fuch Meeting, to be appointed by
fuch Commiffioners for the -Purpofes of this
Act, and which fliall not be later than Ten
Days after the Date of fuch Notice ; and the
faid refpe£tive Afleflbrs (hall, without Delay,
caufe the refpective Perfons fo named to be
fummoned by Notice in Writing, either given
perfonally or left at their refpective Places of
B 4 Abode*
M
The Onth or
AfHrm:ition
to be admi-
ni(tei«d to
them.
The Clerk to
Commiflion-
«rs for the
Puipofes of
the Act, to be
Clerk to ad-
ditional Com-
naifHoners.
For dividing
additional
X^ommiflTion-
crs intoCom-
iTiJttees, if ne-
ccffajy.
43° GEO. III. Cap. 142.
Abode, to alTemble at the Time and Place
mentioned in fuch Notice, for the Purpofe of
quahfying themfelves to ad: in the Execution
of the Powers vefted in them by this Ad ; and
the faid Commiffioners for the Purpofes of
this A6t, or any Two or more of them, fhall
adminifler the Oath or Affirmation to fuch
additional CommilTioners required by this A6t
to be taken by them, and fhall then and there
appoint a Day for the faid additional Com-
miflioners to bring in their Certificates of Af-
fefiment in the Manner herein diredled, and
which Day fiiall not be later than Twenty-one
Days after fuch Second Meeting, at which
Second Meeting they fhall alfo appoint Affef-
fors, according to the Regulations of the faid
recited Acts refpectively ; and the Clerk to
fuch Commiflioners for the Purpofes of this
Act, in each Diflrift, fhall alfo be appointed
Clerk to fuch additional Commiffioners ap-
pointed for the fame Diflrid, and fhall attend
the laid additional Commiffioners at their
Meetings as their Clerk.
XXV. Provided always, and be it enacted,
That it fhall be lawful for the Commiffioners
for the Purpofes of this Aft, whenever in their
Judgement the fame fhall be requifite, to di-
vide fuch additional Commiffioners into dif-
tinct Committees, and to allot to each Com-
mittee diflinct Parifhes, Wards, or Places, in
which fuch Committees fhall feparately act in
the Execution of this Act ; provided that the
Meetings of fuch Committees fhall be ap-
pointed at fuch Times as that the Clerk to fuch
Commiffioners may attend every Meeting.
XXVI. Provided
43* GEO. III. Cap. 122. 25
*® XXVI. Provided alfo, and be it enafted, The number
That it fhall not be lawful for more than jf^^^.lT"*'
Seven Perfons to act together as additional ers in eacU
Commifli oners for the fame Diftrift, not being g'^rict or
formed into feveral Divifions as aforefaid, nor not to ex- *
any greater Number to a£l together in the ^^^'^ ^l^^I'*-
fame Committee ; and that where more than than Three.
Seven Perfons fhall attend as fuch additional
Commiflioners at any Meeting, either for the
Whole of any Diftrict or for any Divifion
thereof, the Seven Perfons firft in their Order
on the Lift, figned by the Commiflioners for
the Purpofes of this Aft then prefent, fhall
aft, and tha reft ftiall withdraw from fuch
Meeting : Provided alfo, that not lefs than
Three additional Commiffioners ftiall be com-
petent to form any Meeting «ither for any
Diftrift or Divifion thereof; and that any Two
of them, or the major Part of them then pre-
fent, ftiall be competent to do any Aft au-
thorized by this Aft.
XXVII. Provided always, and be it further Power to
enafted, That if it ftiall appear to the Com- g^i^^ter Num-
miffioners for the Purpofes of this Aft, whether ber of Com.
they fiiall have been chofen as aforefaid, or ;?,e'pu'pif«
ftiall aft by virtue of their Appointment of of the Act, in-
Commiftioners for executing the faid Land Jft^oini Cora-
Tax Aft, to be expedient that a greater Num- mifljoncrs.
ber than Seven Co iimiflioners for the Purpofes
of this Aft, poffefting the Qualification re-
quired for Commiflioners for the Purpofes of
this Aft, ftiould be appointed for any Diftrift,
inftead of appointing Commiflioners poflefling
only the C^alification required for additional
Commiflioners as before mentioned, it fhall
be
fl6
Three of
fhem to eye-
tute rlie Of-
fice of addi-
fionai Com-
miiiiuncrs.
Where none
fuch are ap-
pointed, then
Commi/fion-
ers for the
Purpofes of
this Aft
are to divide
themfelves, fo
that Two may
act as addi-
tional Com-
miifioners.
43" GEO. III. Cap. 142.
be lawful for them to appoint fuch greater'
Number, not in any Cafe exceeding the Num-
ber of Seven, obfeiVing \vith regard to fuch
Appointments the fame Rules as in the Ap-
pointment of Commiflioners for the Purpofes
of this Act, but neverthelefs without adding
thereto any Perfons to fupply their Vacancies ;
and in every Cafe of appointing fuch increafed
Number of Commiflioners for the ?urpofes
of this Act, it (hall be lawful for the faid
Commiflioners at their firft: Meeting after fuch
Appointment, and they are hereby required,
to choofe indifferently by Lot fuch Number of
their own Body, not lefs than Three or more
than Seven, to execute the Oflice vefl:ed in
additional Commiflioners by this Act, and the
Perfons fo chofen fliall be additional Commif-
fioners for executing this Act, and the Powers
hereby vefted in additional Commiflioners for
the Year of their Appointment, and they are
hereby required to execute this Act accord-
ingly, and the remaining Commiflioners not
fo chofen by Lot fliall execute the Powers
vefl:ed in the Commiflioners for the Purpofes '
of this Act for the like Period ; provided, that
where no fuch additional Commiflioners fliall
have been appointed fpecially to execute the
Powers vefl:ed in additional Commiflioners,
nor any greater Number than Seven Commif-
fi oners for the Purpofes of this Act fliall be ap-
pointed as aforefaid, or be found to act in any
Diftrict, the Commiflioners acting in the Exe-
cution of this Act, whether chofen as afore-
faid or not, fliall divide themfelves in fuch
Manner that Two Commiflioners at the leail
fiigU be appointed tQ execute the Powers vcfl:cd
4y CEO. III. Cap. 122. 27
m additional CommilTioners by this Act ; and ^l^ ^"^h Caf«
if in fuch Cafe there fhall not be Two remain- erTfor'the"'
ing Perfons at leaft qualified to act as Commif- P41 poles of
fioners for the Purpofes of this Act in fuch f ^iHcien'r! mav
Diftrict, then and in fuch Cafe the Perfons be taken out'
qualified to act in the Execution of this Act fng^DiS?*
as Commiffioners for the Purpofes of this Act,
in any adjoining Diftrict of the fame County,
Riding, Divifion, Shire, or Stewartry, or fuch
Number of them as fhall be requifite, fhall
execute this Act, and the Powers hereby vefted
in Commiffioners for the Purpofes of this Act,
in and for fuch firft:-mentioned Diftrict.
XXVIII. And be it further enacted. That Commiffion,
the faid Commiffioners for the Purpofes of this Afr'tlbrs^'*"d'
Act may appoint Afleflbrs and Collectors for c> licctor*.
fuch of the Duties by this Act granted as Ihall
be affefied by the faid Commiffioners refpec-
tively, in like Manner as Afleflbrs and Collec-
tors may be appointed under the recited
Acts refpectively ; and where they fhall ap.
point the fame Perfons to be Afleflbrs and Col-
lectors of the faid Duties as fhall have been
appointed to execute the faid recited Acts re-
fpectively, they fhall caufe Notice to be given
to them that they are alfo appointed Affeffors
or Collectors of the faid Duties to be alTefled
by fuch Commiffioners refpectively.
XXIX. And be it further enacted, That infpcctorsanH
the Infpcctors and Surveyors, appointed or to ^"^vtyors of
DC appomted tor tlie Duties on Houlcs and windows t»
Windows and other Taxes charged by Aireff- *<^* '" *''« ^^'
ment, fhall be Infpectors and Surveyors of the this Act?
Duties granted by this Act j and the faid re-
fpcdivc
a8 43* GEO. III. Cap. 122.
fpectivc Commiffioners for the Purpofes of
this Act, or any Two or more of them, and
the faid refpective additional Commiffioners
acting in the Execution of this Act, or any
Two or more of them, and the faid AlTeffors
and Collectors to be appointed as herein men-
tioned, and the faid Inspectors and Surveyors
fhall, and they are hereby refpectively em-
powered and required to do all Things necef-
fary for putting this Act in Execution, with
relation to the Duty hereby granted, in the
like and in as full and ample a Manner as any
Commiffioners, Affeflbrs, Collectors, Sur-
veyors, or Infpectors, or any of them, are or
is authorized to put in Execution the faid re-
cited Ads refpcftively, or any Matters or
Things therein contained, as well with refpeft
to all A£l:s, Matters, and Things, to be done
by, under, or before the faid refpedive additi-
onal Commiffioners, as by, under, or before
the refpedive Commiffioners for the Purpofes
of this Aft, in their refpedive Diftrids.
Commiflion- XXX. And be it further cnaded. That
CIS and others every Perfon appointed or to be appointed a
Oath in the Commiffioner, or additional Commiffioner, or
Schedule (F), an Afleffor, Colledor, Infpector, or Surveyor,
under a Pe* j^ ^^^ Execution of this Ad, and every Per-
fon to be appointed a Clerk or Clerk's Af»
fiftant to the faid refpedlivc Commiffioners,
before he fhall begin to ad therein, fo far as
the fame relates to the Duties "contained in
Schedule (D.), or to fuch other Duties as are
dircded to be charged under the fame Provi-
fions and Regulations, fhall take the Oath and
Oaths, or being of the People called ^aker^,
the
43' GEO. III. Cap. 122. 29
the folemn Affirmation or Affirmations, pre-
fcribed by this A6t, and contained in the
Schedule marked (F.) hereunto annexed, ap-
phcable to fuch Officers refpedively ; which
Oath and Oaths, or Affirmation or Affirma-
tions, any One of the Perfons appointed a
• Commiffioner, either for the Purpofes of this
Ad, or an additional Commiffioner, is hereby
authorized to adminiller (except that every >
fuch Oath or Affirmation fo to be adminiftered
to any Commiffioner for the Purpofes of this
A6i, or to an additional Commiffioner, (hall
be adminiftered by a Commiffioner for the Pur-
pofes of this Aft, and not otherwife), and
which Oath or Affirmation fo taken Ihall be
fubfcribed by the Party taking the fame;
and if any Perfon fhall aft as a Commiffioner,
except in adminiftering the Oath or Oaths,
or Affirmation or Affirmations herein men*
tioned, or as a Clerk or Clerk's Affiftant,
or an AffeffiDr, Collcftor, Infpeftor, or Sur-
veyor, before he (hall have taken the Oath
or Oaths, or Affirmation or Affirmations here-
in required to be taken by fuch Officers re-
fpeftively, he (hall for every fuch Offisnce for-
feit and pay the Sum of One hundred Pounds,
to be recovered as any Penalty may be reco-
vered by the faid recited Afts refpeftively;
provided that the Appointment of a Clerk, and Clerk and
any Affiftant or Affiftants to fuch Clerk, when- ^f^^,^?^ *^
ever the fame Ihall be neceflary, (hall be vefted Loim'niffion-
in the Commiffioners for the Purpofes of this '" ^"'^ ,''*'^'"
Aft ; and fuch Clerks and Affiftants (hall aft nuljincri?'
as fuch, as well in all Matters and Things to
be done by, under, and before the refpeftive
Commiffioners for the Purpofes of this Aft,
at
.J.-
3^ 43' GEO. m. Cap. 12 2.
as by, under, and before the refpedlve addi-
tional Commifli oners in the refpediveDiftrifts;
No more than provided that no more than One Clerk Affift.
SfthoTcon! ^^ ^^1^ b^ appointed for any Diftrid without
fent ot Tax the Approbation of the Commiffioners for the
Office. Affairs of Taxes, on a Statement made to them
by the Commiffioners for the Purpofcs of this
A61, ftating the Neceffity thereof, in Confi-
deration of the Extent or Population of the
Diftria.
Schedules XXXI. And be it further enaded. That
l^d tTe'^RuiL ^^^ ^^y^rsl Schedules, marked (A) and (B\
therein, and the feveral Rules therein contained, fhali
to be deemed \yQ deemed and conftrued to be a Part of this
Act. Aft, as if the fame had been inferted herein
under a fpecial Enadment.
Schec^uU (A). Schedule (A.)
Duty in re- For all Lauds, Tenements, Her^itaments,
Property^W ^r Heritages, there fhall be charged through-
1 i. m the out Great Britain, in refpect of the Property
annual Vaiuc thereof, for every Twenty Shillings of the an-
of Landf, tic. nual Value thereof the Sum of One Shilling ;
and the faid Duty fhall be conftrued to extend
to all Manors and Meffuages, to all Quarries of
Stone, Slate, Limeftone, or Chalk, Mines of
Coal, Tin, Lead, Copper, Mundic, Iron, and
other Mines ; to all Iron Mills, Furnaces, and
other Iron Works, and other Mills and Engines
of the like Nature ; to all Salt Springs and Salt
Works ; to all Alum Mines and Alum Works ;
, to all Parks, Chaces, Warrens, Forefts, Un-
derwoods, and Coppices ; to all Water Works,
Streams of Water, Canals, Inland Navigations,
Docks,
43' GEO. III. Cap. 122. 31
Docks, and Fifhings; to all Tythes, Rents, Sch,du:e {fiL)»_
und Conipofitions for Tythes, Corn. Rents, and ~~"
other Payments in lieu of Tythes ; to all Rights
of Markets and Fairs ; to all Ways, Bridges,
and Ferries, and all other Profits arifing out
of Lands or Tenements, and all Hereditaments
or Heritages throughout Great Britain^ of
what Nature or Kind foever they be, belong-
ing to any Perfon or Perfons, Bodies Politick
or Corporate, Guilds, Fraternities, Companies,
or Societies, whether Corporate or not Cor-
porate, except in Cafes where other Duties are Exceptbn.
charged thereon, as contained in Schedule (D).
No. I. General Rule.
The annual Value of Lands, Tenements, Amual v^lue
Hereditaments, or Heritages, fhall be under- defined,
flood to be the Rent by the Year at which the
iame are let at Rack Rent, if fuch Letting
(hall have commenced within the Period of
Seven Years before the Fifth Day of April
One thoufand eight hundred and three, or
within the Period of Seven Years preceding
the Time of making the AfTefTment, otherwife
at the Rent which the fame are worth to be
let by the Year.
No. n. Rules for charging the faid Duties.
Firft. — ^The faid Duties fhall be charged Tobecharg*
annually on, and paid by the Occupier or Oc- ^^^^y """*
cupiers for the Time being of fuch Lands, Te- the Occupier,
iiemcnts, Hereditaments, or Heritages.
Second. — ^The Occupier or Occupiers of any occupier may
, r.-, T^ .• TT • recover from
Lands, lenements,Hereditament8,or Heritages, the Landlord
g being according 10
32 43'GEO. Iir. Cap. 122.
Schedule {A), being refpectively Tenants of the fame, and
the Rate, t^y p^y^^g ^^e faid Duties, fhall deduct fo much
deducing the thereof as a Rate of One Shilling for every
fhi^Rent?^ Twenty Shillings of the Rent payable to the
Landlord or Landlords for the Time being
would, by a juft Proportion, amount unto,
which Sums Ihall be deducted out of the firft
Payments thereafter to be made on Account
of Rent ; and all Landlords, both mediate and
immediate, their refpective Heirs, Executors,
Adminiftrators, and AfTigns, according to their
refpective Intercfts, jfhall allow fuch Deductions
and Payments upon Receipt of the Refidue of
the Rents, and the Tenants paying the faid
' Afleflments ihall be acquitted and difcharged
of fo much Money, as if the fame had actually
been paid unto the Perfon or Perfons to
whom his or their Rent (hall have been
due and payable : Provided, that in Cafes fall-
ing within the Sixth and Seventh following
Rules refpectively, the faid Deductions at the
Rate aforefaid fhall be made on the Amount
of the Rent fo paid, after deducting the Sums,
or either of them, allowed to be deducted by
the faid feveral Rules, and alfo after deducting
the Sums allowed for Repairs, and for other
Deductions authorized to be made in the Cafes
mentioned in No. III. of this Schedule.
Landlords, Third. — Where any fuch Dwelling Houfes,
coveT *from Lands, Tenements, or Hereditaments, are fub-
others having ject or liable to the Payment of any Rent
JKe Kate. Charge, Annuity, Fee Farm Rent, Rent Ser-
vice, Quit Rent, Feu Duty, Teind Duty, or
other Rent or annual Payment thereupon re-
ferred or charged, the Landlords, Owners, or
Pro-
43''GEO. III. Cap. 122. 33
Proprietors, by whom any Dedticlions or Piy- Schedule {A).
ments (hall have been allowed as aforefaid, and '
the Landlords, Owners, and Proprietors, beinpj
refpedively Occupiers, and charged to the faid
Duties, fnall abate and deduct, and detain and
keep in their Hands, out of every fuch Rent
Charge, Annuity, Fee Farm Rent, Rent Ser-
vice, Quit Rent, Feu Duty, Teind Duty, or
other Rent or annual Payment aforefaid, fo
much of the faid Duties or Payments on Ac-
count of the fame as a like Rate of One Shil-
ling for every Twenty Shillings on fuch Rent
Charge, Annuity, Fee Farm Rent, Rent Ser-
vice, Quit Rent, Feu Duty, or any Kent or
Compcmtion for Tythes, Corn Rent, or other
Payment in lieu of Tythes, or any Teind Duty,
or other Rent or annual Payment aforefaid re-
fpefHvely, not being lefs thanTwentv Shillings
per Annujiiy fhall by a juft Proportion amount
unto ; and all and every Perfon and Perfons
who are or fhall be anyv/ays entitled unto fuch
Rents, Duties, or annual Payments, their Re-
ceivers, Deputies, or Agents, are hereby re-
quired to allow fuch Dedudions and Payments,
according to fuch Rates, upon the Receipt of
the Refidue of fuch Monies as iliall be due and
payable to them for fuch Rents, Duties, or an-
nual Payments, without any Fee or Charge
for fuch Allowance ; and thje Landlord,
Owner, Proprietor, and Occupier refpec lively,,
being charged as aforefaid, or having allowed
fuch Dedudions or Payments, fhall be acquit-
ted and difcharged of fo much Money as the
Deductions or Payments fhall amount unto, as
if the fame had actually been paid unto fuch
Perfon or Perfons to whom fuch Rent Charge,
C Annuiiy,
,j4^ 43" GEO. III. Cap. 122.
s hufule(A). Annuity, Fee Farm Rent, Rent Service, Qiii^'
* Rent, Feu Duty, Teind Duty, or other Rent
or annual Payment aforefaid, fhail have been
due and payable.
The Value of Fourth.— Where any Dcmife of Lands or
Fines, how to tenements is or Ihall be made in Confidera-
beeltim.nted, .
ajid ehargtd . tion ot a ruie, With or without a Rent re-
on thfeLeikr. ferved, there Ihall be annually charged on the
Leflbr or Leflbrs in fuch Demife the like Duty
as aforefaid, on an Eftimate of the Profits and
Gains arifing from fuch Fine, upon a fair and
juil Average of One Year, computed on the
annual Value of fuch Fine or Fines, as herein-
after is directed ; and every fuch AffeiTment
fhall be made on the Amount of the Fine or
Fines which fhall have been received by fuch
Leffor or Leflbrs on the laft Leafe, whether
for a new Term granted, or for the Renewal
or Prolongation of a Term before exifting ;
and a fepaiate Eftimate fhall be made on fuch
Fine fo received upon each exifting Leafe of
the Lands and Tenements of fuch Leflbr or
Leflbrs, under fuch Tenure ; and if on any
fuch Demife, a Leafe fliall have been or fliali
be granted or renewed for a Term of Years
certain, then the Eftimate fliall be made on a
• Computation of the Amount of the faid
^ Fine or Fines divided by the Number of Years
for which fuch Leafe has been granted or pro-
longed in Confideration of fuch Fine or Fines ;
and the Quotient arifing by fuch Computation
ftiall be the Average Sum on which fuch Duty
ihall be aMiually charged on fuch Leflbr or
Leflbrs; and if on fuch Demife the Term
granted or renewed fnuU not be for Yearsf.^
certain.
43* GEO. III. Cap. 122.
certain, the Commiflioners for executing this
A^ fhall fettle and afcertain the Number of
Years by which fuch Average as aforefaid
ihall be found on which the Duty Ihall be
charged, bv a juffc Computation of the Numbei*
of Years which fhall be equivalent to the pro-
bable Duration of the Term granted or re-
newed, whereby the Amount of the Fine or
Fines paid thereon ought to be divided as afore-
faid, to be reckoned from the Commencement
of fuch Term ; and the Amount of fuch Fine
and Fines fo received, and the Nature of the
Term granted, fhall be returned to the Com-
miflioners in like Manner as the Profits arifmor
o
under the Sixth Cafe in Schedule (D) are di-
rected to be returned ; and in every Cafe where
a Fine fhall have been or fliall be received on
any new Grant, or on any Renewal of a Leafe
before exifhing, for One, Two, or more Lives,
or determinable on One, Two, or more Lives,
(he Computation for the Purpofes of this Act •
fhall be made, and the Average of the Fine
or Fines received fliall be found, by a Divifion
thereof by fuch Number of Years as fhall ap-
pear to be the probable Duration of fuch Life
or Lives, by Reference to fuch Tables as fhall
have been tranfmitted to the Commiffioners
under the Authority of this x\d, by Direction
of the Lords Commilfioners of the Trcafury.
Fifth.— In regard that the Duty hereby di- Deductionsto
reded to be charged on the Occupier of Lands KiiK^paia bv
or Tenements ought in all Cafes to be ffti- him.
mated on the full^ annual Value as aforefaid,
there fhall be allowed and deducted out of the
AffefTment to be made jof the faid Duties on ,
C 2 Lands
36 43' GEO- in. Cap. 122.
Schedule (A). Laiids or Tenements demifed in Confideratloii
""" of a Fine or Fines in refped of the Property,
the like Amount of Duty as ihall be charge-
able on an Average of fuch Fine or Fines upon
the LelTor or LefTors, purfuant to the fore-
going Rule; which Deduction maybe made
on the Appeal of the Leflee when in the Oc-
cupation of fuch Lands or Tenements, or when
not in the Occupation thereof, then of fuch
LeiTee, or his or her Undertenant or Under-
tenants on the Behalf of fuch Leifee.
Bednctions Sixth.— Where any Dwelling Houfes,
Lands, Tenements, Hereditaments, or Heri-
tages, (hall be charged towards the Aid grant-
ed by an A61:, paflfed in the Thirty- eighth Year
of the Reign of His prefent Majefly, intituled.
An A61 for granting an Aid to His Majcjiy by
a Land Tax to be raifed in Great Britain, for
ihe Service of the Tear One thoufand feven hun^
dred and ninety-eighty and the Charge thereon
fhall be payable by reafon of the fame not
having been redeemed, there fhall be allowed
and deducted out of the Affefl'ment to be made
thereon of the laid Duties, fuch Sum of Money
as a like Rate on the Sum charged and paid
for fuch Aid fhall by a jufl ^Proportion amount
unto.
for Drainage,
etc.
•Hfi insA.\
Tor Rates Seventh. — Where any Lands fhall be fub-
ject to a pubhcK Rate or Aiieilment m refpecl
of draining, fencing, or embanking the fame,
the annual Value fliall be eftimated for the
Purpofes of this Ad, exclufive of the Amount
of fuch Rates or AffefTments bond fide paid on
fuch Account in and for the Year preceding
the Year of AiTeffment*
Eighth,
43* GEO. m. Cap. 122. 37
Eighth.—- Where any Mortgagee or Credi- Sihe^u/e(A)
lor in any Heritable Bond or Wadfet, fhall be Mortga"ecs
in the Poffcflion of the Lands, Tenements, or in poflciiion
Hereditaments, mortgaged or fecured, luch **^'^*
Mortgagee or Creditor Ihall be chargeable as
Occupier, when in the aftual Occupation of
the fame ; and when not in the actual Occu-
pation of the fame, fhall be liable to fuch De-
duftions as any other Landlord would be;'
and upon the Settlement of Accounts between'
fuch Mortgagee or other Creditor as aforefaid, /
and the Mortgagor or Debtor, the Duty pay-
able in refpe<St of the Amount of the Intereft
payable upon fuch Mortgage or other Debt as
aforefaid, fhall be taken and allowed as fo
much Money received by fuch Mortgagee or
other Creditor as aforefaid ©n account of fuch ^~^'
Intereft.
Ninth. — Where any Houfes, Lands, or Tc- Owner dying,
nements, fliall be occupied by the Owner at '^o^^ the Duty
the Time the AfTeffmem under this Aft fhall '' '"^ ^' P'*'^'
be made, who fhall die within the Year, the
Heirs, Executors, Adminiftrators, or Affigns,
or other Perfon or Pcrfons who on fuch Death
become entitled to the Rents and Profits
thereof, fhall be liable to the Payment of all
Arrears of the faid Duty due at the Time of
fuch Death, and to all fubfequent Inftalments >
for that Year according to their refpedive In-
terefts, without any new Alfeffment.
No. III. Particular Deductions from
^ Schedule (A.)
';Firft.— For every Dwellinglloufe n9t charge^ Deductions
ablp tq the Dtaty contained in Schedule (B) in for R-.-paii-s*
C 3 rclped
4S0793
3S 43° GEO. III. Cap. 122.
Seheduie{A). refpe£l of the Occupatioii thereof, there fhall
"■ , be deducled out of the annual Value of fuc|^
Dwelling Houfe eflimated according to this
Afl, for the Purpofe of charging the Duties
in Schedule (A) on account of incidental Re^
pairs of fuch Dwelling Houfe, a Sum not ex-
ceeding the Rate of Five Pounds /(^r Centum oi)
the annual Value of fuch Dwelling Houfe fo
eflimated, which Deduction fhall be made by
the AfTefTor or AfTefTors before an Affeffment,
or upon Appeal before the faid Commillioners ;
and for every Dwelling Houfe and other Build-
ings on a Farm of Lands, Tythes, or Teinds,
chargeable to the Duties in Schedule (B) in
refpedt of the Occupation thereof, except
where a Tenant fliall be bound to the Repairs
thereof or any Part thereof, there fhall be dp-,
dufltd on account of incidental Repairs, out;^
of the annual Value of fuch Farm, as eflimated
for the Purpofe of charging the Duties con-
tained in Schedule (A), a Sum not exceeding
the Rate of Two Pounds per Centum on the
annual Value of the Farm fo eflimated ; which
lafl mentioned Dedu£lion may be made by the
AfTefTor or AfTefTors, on the Produftion of the
Leafe, Tack, or Agreement in Writing, or
upon an Account in Writing delivered by thq;
Owner or Occupier to fuch AfTefTor or AfTefTors,
or upon Appeal before the faid Commif-^
fioncrs.
Tenths, «tc. Second. — The Amount of the Tenths and
Firfl Fruits Duties and Fees on Prefentations
paid by any Ecclcfiaflical Perfon within the
Year preceding that in which the Computa^
lion fhall be made.
Third.
43' GEO. III. Cap. 122. 39
7'lilrd: — Procurations and Synoduls paid by Sche.iuh {A).
Fcclefiaftical Perfons, on an Average of Seven pi^i^i^
Years preceding that in which the Computa- ftc.
tion (hall be made.
Fourth.— Repairs of Chancels of Churches ^JPJ/^'*J,°^
by any Rector, Vicar, or other Perfon bound
to repair the fame, on an Average of I'vventy-
one Years preceding as aforefaid, or as nearly
thereto as can be produced.
in all which Cafes, the AfieiTment in re-
fpecl: of the Property iliall be amended as the
Cafe may require.
No. IV. Exemptions from the faid Duties ia
Schedule CA).
Firft. — The Scite of any College or Hall Exemptions
in any of the Univerfities of Great Britain, ^Z^^U^%^*
and all Offices, Gardens, Walks, and Grounds
for Recreation, repaired and mahitained by
the Funds of fuch College or Hall.
Second. — The Scite of every Hofpital or Hofpiuls.
public'-; School, or Alms Houle, and aU Of-
fices, Gardens, Walks, and Grounds for Re-
creation of the Hofpitallers, Scholars, and
Almfmen, repaired and maintained by the
Funds of fuch Hofpital, School, or Alms
Houfc.
Third. — The Amount of the Rents and Rents of
Profits of Meflfuages, Lands, Tenements, or "°'P'"f««
Hereditaments, belonging to any Hofpital or
Aim? Houfe, on Proof before the j-efpective
Commiirion«rs of the due Application of the
faid Rents and Profits to charitj\blc Purpofea ^
C 4 only.
40 43' <^E0. III. Cap. 122.
Schedule (A), only, and in fo far as the'fame fhall be ap-
• plied to charitable Purpofes^ only ; fuch Ex-
emption to be claimed and proved by any
Steward, Agent, or Factor acting for fuch
Hofpital or Alms Houfe, or by any Truftce
of the fame, and to be carried into Effect
either by vacating the Alfeflment made on
fuch Meffuages, Lands, Tenements, or Here-
ditaments, or by obtaining a Certificate of
Exemption as herein-after i^ mentioned, and
as the Cafe may require.
Scbednle (B).
Duty on Oc-
cupier in
England
9^. nthe
round:
In Sc-':^rnd
6d. in the
Found ;
To be charg-
ed in Audi.
tion to Sche-
dule (A.),
on thr f.une
Properties,
except for
Dw -ling
Hou(es dif-
tiiict Toni
Farms and
Tythes, e:c.
Schedule (B).
For all Dwelling Houfes, Lands, Tene-
ments, or Hereditaments, in England, Wales,
and Berwick upon Tweed, there fhall be
charged in r^jpect of the Occupation thereof,
for every jj^venty Shillings of the annual
Value thereof, the Sum of Nine-pence :
For all Dwelling Houfes, Lands, Tene-
ments, or Heritages in Scotland, there fhall be
charged in refpect of the Occupation thereof,
for every Twenty Shillings of the annual Value
thereof, the Sum of Sixpence.
Which Duties fhall be refpectively charged,
in Addition to the Duties contained in Sche-
dule (A), and fnall be conftrued to extend to
all the Properties therein particularly charged ;
except a Dwelling Houfe not occupied with a
Farm of Lands for the Purpofe of farming
fuch Lands, or with a > Farm of Ty thes or
Teinds, for the Purpofe of farming the fame ;
and except Tythes or Teinds, and Rents or
Compoiitions for Tythes or Teinds, and Corn
Rents
43* GEO. III. Cap. 122. 41
Rents and other Payments in lieu of Tythes SrbeJuU(B).
or Teinds : Provided that, in all Cafes where one Eightii
Lands are not fubjeft to fuch Tythes or tobede.iuctei
Teinds, or to any Modus or Compofition Real o*f x^th"!
in lieu thereof, there ihall be dedufted out of free Lands,
the annual Value eftimated for the Purpofe of
charging the Duties contained \n this Sche-
dule, a Sum not exceeding One Eighth Part
of fuch annual Value ; and in all Cafes where
Lands are fubject to a Modus or Compofition
Jieal, there fhall be deduced out of fuch aur
nual Value, fo much thereof as, together with
fuch Modus or Compofition Real, fliall not
exceed One Eighth Part of fuch annual Value
as aforefaid : Provided alfo, that any Perfon itfC'.es and
being Leffee and Occupier of Tythes or ^^^^jJPJYo'Jiy
Teinds, other than the Occupier of the Lands 3 J. per ioj.
from whence fuch Tythes or Teinds fhall
arife, fliall be charged in refpect of the Occu-
pation at the Rate of Three-pence for every
Twenty Shillings of the annual Rent thereof,
eftimated as aforefaid.
Rules for charging the faid laft mentioned
Duties.
Firft. — The faid laft mentioned Duties ftiall To be raid
be fubjed to the general Rule contained in cJoicr,^*^'
Schedule (A), and fhall be charged annually
on, and paid by, the Occupier or Occupiers
for the Time being, his, her, and their Exe-
cutors, Adminiftrators, and Affigns.
Second. — Every Perfon deriving a Profit H.»vmgthe
from the Ufe of any Lands or Tenements, J^^'^e deemed
fiiall be taken and confidered for the Purpofes o.cupie!$"
of
WS' 43* GEO. III. Cap. ria.
Schedu le (B). of;this A^ «is the Occupier of fuch Lands or
Tenements.
To be in Third. — The faid lafl mentioned Duties
Farce for One ^^^jj ^^ ^^^^ AffefTment thefeof be in force
for One Year, and mall be levied on the ■ Oc-
cupier or Occupiers for the Time being, with-
out any new AfiefTment for that Year, not-
withftanding any Change in the Occupation
How paid CI! thereof; provided every Tenant ot\ quitting
occu^uiioii. ^^^ Occupation fliall be liable for the Arrears
at the Time of fo quitting, and for fuch further
Portion of Time as fhall then have elapfed to
be fettled and levied by the refpedive Com-
miffioners, and repaid to the Occupier or Oc-
cupiers by whom the fame fhall have been
paid ; and the Executors or Adminiflrators of
any Tenant who fhall die before the End of
fuch Year, fhall be liable in like Manner as
the Teflator or Inteflate would have been if
living at the Time of quitting fuch Occu-
pation.
Rules for eftimating the annual Value of
Properties before defcribed in Schedules
(A) and (B), fituate in England^ Wales^
' ■'■ ^'' ': and Berwick upon Tweed,
Fot to be ,va- Firft. — No fuch Property fhall be efliraated
thtiloVti?e ^^ ^ ^^^^ annual Value than the Rent ox
Poor Rate. Valuc, at whicli the fame fhall be charged iqi
the lail Rate, made on or before the Time of"
making the AfTeffment, for the Relief of the
Poor in the Parifli or Place where fuch Pror
pcrty fl^all be fuuate.
Second.
43' GEO. III. Cap. 122. 4^
Second. — Where the faid Poor Rate (hall Schedules .
be made throughout by a Pound Rate on the (A)vV'(B).
annual Value as the fame would be eflimated i o 1 e rm(ie
according to Schedule (A), the Efliimate there- s",^]^-;/"."!;^,,
on to be made under this Act, fhali be made on full Value.
on the fame Sums rcfpectively as in fuch Poor
Rate.
Third.— Where the Poor Rate fiiall be made 7°,^;,7^>^,,i
throughout by fuch Pound Rate on any pro- vaiu^it■nladc
portionate Part of the annual Value as afore- op !>n)por-
faid, the Proportion thereof fliall be obferved "°"^^*^ ""^'^*
as in the Poor Rate ; but the Eflimate thereon
to be made under this Act, fhall be made at
the fame Sums refpectively as they would have
been eftimated at, if the Poor Rate had been
made on the full Amount of fuch annual Va-
lue.
Fourth. — Where Properties of different if i^ c^lfl"'rent
l^nds fliall be rated in the fame Poor Rate, Se RaSr'
according to different Proportions of the Va- Lr.nds to Ue
lue thereof as aforefaid, or fhall be rated JhrouVotit
therein at different Rates of fuch Value, but
neverfhelefs the Properties of the fame Kind
fhall be rated in a due Proportion to each other,
both as to the Value and Rate of Charge, m.
every fuch Cafe the Rule of rating Lands,
both as to the Value and the Rate of Charge,
ihall, in making the Eflimate under this AiSt,
be obferved throughout, as well with refpect
to fuch Lands, as to the other Properties
therein rated, fo far as relates to fuch Poor
Rates as fhall be made either on the full Value
of the Properties, or on any proportionate
Part thereof.
Fifth,
V
44
S( her^tues
( A)&(B).
How to elti-
mate, where
line Propor-
tions aie not
known.
Where no
pooiV^ Rate,
AiJeffors to
ettimat;: from
43" GEO. III. Cap. 123.
Fifth.-T~In all Cafes not falling within the
Three lall preceding Rules, but neverthelefs
where the Properties fhall appear to the Affef-
fors to be rated in the Poor Rate in the fame
Proportion to each other, though the Propor-
tion of fuch Rate to the Value of the Property
rated be not known, and the Aflelfors are
able to afcertain the Rack Rent of any Pro-
perty v;hich (hall have been fo let within the
Period of Seven Years preceding, within the
Limits of the Parifli or "Place where the faid
AfTelTors fliall act, they fhall make an Eflimate
of fuch Property on the Amount of fiicli
Rent ; and the Eflimate fo made fliall form
the Bafis on which the Efliniates of other
Properties of which the Rack Rent fhall not
have been fo afcertained, fhall be made ; and
they fhall make their Hflimates of all other
Property in Sums bearing the fame Propor-
tion as near as the fame can be computed, to
the Amount of fuch Firft Eflimate,. as the
Sums, at which fuch other Property is valued
at in fuch Poor Rate, bear to the Sum charged
in the fiiid Poor Rate on the faid Property
firfl eflimated ; and in Cafes where the fame
Rule of Proportion fhall not have been ob-
ferved in rating different Kinds of Property,
then the Affeffors fhall make an Eflimate, as
above diredled, upon each of fuch Kinds of
Property, for the Purpofe of forming a Bafis,
on wdiich the Eftimates of other Properties of
the fame Kind may be made.
Sixth. — Where there fliall be no Poor Rate,
or where any- Property fliall not t>e ratqd in,
any
43' GEO. III. Cap^ 122. 45
any Poor Rate, the Affeflbrs fhall, from the s^f»duies
befl Information they can obtain of the Rent (A)&(B).'
at which fuch Property fliall have been let the belt lu-
within the Term before limited, or if not fo. ;ul'"^l'°'Jlu
1 1 r r • • 1 *"^y can 0D-
let, of the annual Value thereof as aforeiaid, taia.
make an Eftimate according to fuch Rent or
annual Valucj as the Cafe may require.
>
Seventh. — Where the Poor Rate of any where the
Parifh or Place (hall not afford a juft Propor- f,^,^'t',i^^;y
tion of the Value of Properties fituate therein, maie.theyare
according to any of the Rules before men- a'coni'S^to
tioned, or there fhall not be any Property thdrjud-e-
whereon to form the Bafis of the Eftimate to '"^"^'
be made under this A£l, according to the
Fifth Rule before mentioned, • the Aflclfors
may, according to the bell of their Jiidge-
ment, afcertain the annual Value ol the feveral
Properties therein, and mi^ke their Ellimates
according to fuch annual Value.
Eighth. — If by purfuing any of the preced- ^^'^'\^^."''''™
ing Rules, any Property which fliall have been andrcd^i'ove
let at kack Rent within the Seven preceding ^'ic Value.
Years, fhall be eftimated at a Sutn exceeding
fuch Rent, or any Property which fliall not
have been fo let fhall be eftimated at a Sum"
exceeding the annual Value therebf, efti^
mated according to the general l^ule be-
fore prefcribed, the Gomniifiioners for exe-
cuting this Act flrall, on Appeal therefrom;
give fuch Relief as by this Act is directed.
Ninth. — If by purfuing any of the preced- ^°^!j""h
ing' Rules, or btherwife, any Property which madebi-tdw "
(hall have been let at Rack Rem trithih the '''<•• Vaiuc.
Seven preceding Years, fhall be eftimated at a
lefs
46
ScbeduUt
(A)&(H).
Money Pay-
ineiit* paid
by Laiidloid
i>n Ace Hint
of Occupier
to be lialuct*
ed f. om the
Rent.
Amount of
Money paid
by Tenant on
Account of
Landloid to
be added to
the Rent.
43" GEO. III. Cap. 122.
lefs Sum than the Amount of fuch Rent, or
any Property which ihall not have been fo let,
Ihall be eftimated at a Sum lefs than the an-
nual Value thereof, eftimated according to the'
general Rule before prefcribed, the Commif-
fioners for executing this Act fhall ificreafe
fuch Eftimate, and proceed to make an AifelT-
ment according to fuch increafed Eftimate, in
Manner herein directed.
Tenth. — Where any Landlord fhall be fiib-
ject to any Covenant or Agreement, to pay
and fatisfy out of the Rent referred on any
Lands or Tenements, all or any Parochial
Rates, Taxes, or Aftefl"ments, which by Law-
are a Charge on the Occupier, or any Rent
or other annual Payment to be made in lieli'
6f Tythes or Teinds, or any Compolitioii for
Tythes or Teinds, then and in every fuch
Cafe, the Rent or annual Value, as the Cafe
may require, fliall be eftimated, for the Pur-
pofes of this Act, exclafive of fuch Rates,
Taxes, or Affeflinents, or of fuch Rent or
Payment in lieu of Tythes or Teinds, or Com-
pofitions for Tythes or Teinds, to be com*
puted on the Amount thereof bond fide paid
by fuch Landlord in and for the Year preceding
the Year of Affelfment.
Eleventh. — Where any Tenant of Lands
6r Tenements fhall be fubjcft to any Cove-
nant or Agreement to pay and fatisfy all (St
any Aids, Taxes, Rates, or Afleffments, by
Law chargeable on or payable by the Land-
lord or Landlords, then and in fuch Cafe the
Amount thereof which fliall have been bond,
fids paid by fuch Teiiant in and for the Year
^ preceding
43* OEO. III. Cap. 122. 47
preceding the Year of Aireirment, iball, in ^/:^J'''j'^'''
making the Eflimatc for the Purpofe of charg- : — '. 1
ing the Duty in refpecl of Occupation, be ad-
ded to the Rent referved, in cafe the fame
fhall have been let within the Period of Seven
precedmg Years, and if not fo let, the Efli-
mate fhall be made according to the general
Rule in Schedule (A), without Regard to fuch
Payments.
Twelfth. — Where the Amount of Rent re- Rentac*
ferved on Lands iliall depeud on the Price of Prkeo^' cam
Corn or Grain, the Eftimate, for the Purpofes or Grain, to
of this Aa, lliall be made on the Amount ^r,>itVeI"''*
payable according to the Prices fixed in the iiie Parties
Year preceding the Year of Afleffment on the ^^^ej'-eceding
fame Average Prices or Fiars, and in the fame
Manner by which fuch Rents have ufually
been afcertained between the Landlords and
Tenants, or according to the annual Value of
fuch Lands, eftimated according to the faid
general Rule, as the Cafe may require.
7'hirteenth. — Where the Amount of Rent Rcntaccorj-
referved on Tenements, Ilereditamcnti, or He- '"f/° ^™"
ritages, fhall depend on the a6tual Produce aiceruined '^
thereof either in refpe<St of ihe Price or Quan-
tity of fuch Produce, the Efliaiate for the
Purpofes of charging the Duties in Schedule
(A^ lliall be made on the Amount or Value
of fuch Produce ia the Year preceding . the
Year of Afleifment, according to the Prices
fbfed, or according to die Qiiautity produced
in fuch preceding Year, by the fame Rules,
and in the fame Maiuier by which fuch Rents
have ufually been., afcertained between the Pro-
prietors and their Leflees or Tenaijts.
RULES
l-R
like Manuel-
48 43' GEO. IIL Cap. 122.
RULE for eflimating the Rent or afinual
Value of Properties before defcribed in
Schedules (A) and (B), fituate in Scotland. .
Every Eftimate of fuch Property in Scotland
fhali be made without Reference to the Cefs
or Tax Roll, or valued Rents heretofore ufed
general Rule. -^^ Scotland, or any Stent thereon, and fhall be
made according to the general Rule contained
in the Schedule (A; to the befl of the Belief
and Judgement of the C ommiffi oners, AfTeifors,
and others employed in charging the faid fe-* ■
veral Duties.
tn Scotland the
Eftimate to be
made accord-
ing to the
Method of af-
ccrlaining
Property ,
where the
poor's Rates
ihall not be
made on the
tull Amount,
by Returns
from t he
l*arties.
XXXII. And be it enaded, That in every
Cafe where the Poors Rate of any Parifli or
Place in England, Wales, or Berwick upon
Tweed, fhall not be made on the full Amount
of all the Properties in fuch Parifh or Place
whereon a Duty is directed to be charged by
Schedules (A) or (B), nor in any given pro-
portionate Part of fuch Value ; and in all
Cafes where any Property fo chargeable fliall
not be rated in fuch Poors Rate, it Ihall be law-
ful for the Alfeifor or Afleifors, and he and
they is and are hereby required, to give or
leave Notice in Writing to the Occupier or
Occupiers thereof, or at the laft or ufual Place
of Abode of them, or any of them, or on the
Premifes to be charged with the faid AflelT-
ment, requiring him, her, or them, to prepare
and produce to the faid Affelfor or Aifeflbrs,
within Twenty-one Days next enfuing the
Day of giving fuch Notice, an. Account in
Writing, in fuch Form as fhall be direfted
under the Authority of this Ad:, of the an-
nual '
43" GEO. III. Cap. 12 2. %
nual Value of fuch Property eflimated accord-
ing to the general Rule contained in Schedule
(A), as the Cafe may require ; upon which
Account fo delivered it Ihall be lawful for the
faid Afleffor or AlTeflbrs to make an Eftimate
of the faid Propeity on the Amount of the
Sum afcertained by fuch Account, if the faid
Aifeffor or AlTeflbrs ihall be fvtisfied with fuch
Account ; but if the faid Afleffor or Aifeflbrs
fhall not be fatisfied therewith, or if no fuch
Account fhall have been returned, the faid
Affeflbr or Affeffors fhall make an Eftimate to
the bed of his or their Judgement on the faid
Property.
XXXIII. And be it further enaded. That AfTefTors my
in cafe any Tenant at Rack Rent fhall pro- Eitimatesof
duce to the Affelfor or Affeffors the Leafe, or Lands, on rhe
Agreement if in Writing, under which he fhelSby^'
or file holds any Premifes to be charged as the Tenant,
aforefaid, and in cafe it Ihall appear by fuch tf;"rg/"r^gj
Leafe or Agreement, that the fame fhall have Rent,
been let within the Period of Seven preceding
Years, and no other Confideration in Money
than the Rent referved fhall be contained in
fuch Leafe or Agreement, it (hall be lawful
for fuch Affcffor or Affeffors to make their
Eflimatc according to fuch Rent, any Thing
before contained to the contrary notwithftand-
ing ; but fuch Affeffment fhall not be binding
in cafe it fliall appear to the Commiffioners,
that the faid Leafe or Agreement doth not
exprefs the full Confideration for the Demife,
or the Rent bondjide paid for the fame, or is
made in any other Reipe£l with Intent to con-
ceal or diminifh the annual Value of fuch Pre-
D mifes :
5© 43° GEO. III. Cap. 122.
mifes : Provided always, that Regard ftiall be
had to the Cafes before mentioned, where the
Amount of the referved Rent fhall be increafed
by reafon of any Covenant or Agreement by
the Landlord to difcharge the Tenants Taxes,
Rates, Afl'eflinents, or I)ulies before men-
tioned ; or where the fame fhall be decreafed
by reafon of any Covenant or Agreement by
the Tenant to difcharge the Landlords Taxes,
Rates, or AffefTments ; and to the Deduftions
to be made on Account of any Aid or publick
Rate or AiTeffment before defcribed.
No Deduction XXXIV. And be it further enabled. That
Lands"uni/ft' "^ Deduction from the annual Value ofany
an Account be Lands, Tenements, Hereditaments, or Heri-
ddivered. tages, Aiall bc allowed in any Cafe, unlefs an
Account thereof in Writing, figned by the
Party claiming fuch Deduction, dating the
Nature and Amount thereof, fliall have been
delivered to the AfTeffor or Affeflbrs, or fo the
refpective Commiffioners by whom refpeftively
fuch Dedudion may be allowed as herein di-
reded.
Tenants at XXXV. And be it further enafted, That in
dert Pard "' ^^^^ ^^J Tenant at Rack Rent under any Parol
Demife,orn(!t Demife from Year to Year, or any Tenant who
ducei°eafts to ^y reafon of any Mortgage or other Contract,
deliver an Ac- fhall not have the Cuftody orPoifeifion of, or
count of the the Power over any Leafe or Agreement in
Writing, under which he holds the Premifes
demifed, and who fliall give reafonable Proof
to the Commiffioners why he is unable to pro-
duce the fame, IbaU deliver to the A ifefforpr
Ij^fl^iTor^ an Account in Writing, figned by
43* GEO. III. Cap. 123. '51
him or her, of the aftual Amount of the an-
nual Rent referved on fuch Demife, fuch Ac-
count fo delivered fhall be deemed a Com-
pliance with this Aft, in all Cafes where he
may be called upon under the Authority of
this Aft, to produce fuch Leafe or Agree-
ment ; and it ihall be lawful for fuch Affefl'or
or Alfeffors to make their Eflimate according
to fuch Rent, any Thing before contained to
the contrary notwithflanding ; but fuch Af-
fefl'mcnt Ihall not be binding in cafe it ihall
appear to the faid Commillioners that the faid
Account doth not exprefs the full Confidera-
tion for fuch Demife, or the Rent bond fide
paid for the fame, or is made in any other
Refpeft with Intent to conceal or diminifh the
annual Value of the Premifes held under fuch
Demife ; and every fuch Tenant who fhall
wilfully deliver any furh Account which fhall
be falfe, fhall forfeit the Sum of Twenty
Pounds, and fhall be liable to be charged in
Double the Duty hereby charged, computed
on the annual Value of the Premifes held
under fuch Demife, eftimated according to
this Aft ; and the faid Commiflioners are in
fuch Cafe hereby required to make an AlfelT-
ment accordingly.
every Tenant of Lands, or Tenements, or Scoiinndto
Heritages, in Scotland, fhall within Ten Days Leajis^on
XXXVI. And be it further enafted. That Ten:»nts in
to
their
on
after the Aifeffor or Affeffors fhall have left at Notice,
his or her ufual Place of Abode, or at any
Dwelling Houfe on the Premifes to be charged
with the Affeffment, a Note in Writing to the
Effeft after mentioned Cwhich fuch AirefTor or
D a Affeffors
52 43" GEO. III. Cap. 122.
Affeffors are hereby required to deliver in every
Inftance), fhall produce to fuch AfTeflbr or
Affeffors the Tack or Leafe, or other Agree-
ment or Articles in Writing, under which he
or {he holds fuch. Lands or Tenements ; or
where the farxae fhall not be in the Power,
Cuftody, or Poffeffion, of fuch Tenant, or
there (hall be no fuch Tack, Leafe, or Agree-
ment, or Articles, then he or Ihe Ihall leave
with fuch Affeffor or Affeffors, or at his or
their Dwelling Houfe, within the Time before
mentioned, a Note in Writing of the actual
Rent annually referved and payable, and of
any other valuable Confideration given or to
be given to the Landlord or Landlords of fuch
Lands and Tenements, as a furrher Confidera-
tion for fuch Tenancy, under the Penalty of
Treble the Duty hereby chargeable thereon in
cafe of any wilful Negledt to comply with fuch
Notice ; and it fhall be lawful for fuch Affeffor
(nhSWA ^^ Affeffors to make his or their Eftimate on
.,;rr,M the Production of fuch Leafe or Agreement,
or Articles, according to the Rent therein re-
ferved and made payable ; and in cafe of
Non-prodiiclion of fuch Leafe, or A^grcement,
or Articles, in Vv'^ritmg, then upon the Rent
referved or made payable according to the
Account thereof delivered as aforefaid, if he
or they fnall be fatisfied that the faid Lands,
Tenements, or Heritages, have been bond fide
let at the referved Rent notified to him or
them as aforefaid, without other valuable
Confideration ; but in cafe fuch Affeffor or
•' Ml -boM Aifeflors fhall not be fatisfied with the Notifica-
i .lit jini Yjion given to him or them, or in cafe no fuch
"SjyT rJ^oUficatioii fliail be given^ftlimJ'ttcb Affeffor
* :/■.-! .".'U.j;'." ttfioA^ . or
43° GEO. III. Cap. 122. 53
or AfTeffors fhall make the EiUmates as direc-
ted in the foregoing Claufe. "^ • -''•
XXXVII. And be it enafted, That fo h)r if Lands be-
as refpects the Duties chargeable under Sche- p^^'J^ D^ftixfs'
dule (A), in cafe any Lands charged to the may be taken
faid Duties in any Part of Great Britain (hall J^^f^^e'^Duty
afterwards become unoccupied, and no Diltrefs charged under
can be found on the fame at the Time fuch S^^hedule (A.)
Duties fhall be payable, then and in fuch Cafe
it fhall be lawful for the Collectors of the Parifh
or Place where the faid Lands are fituate, for
the Time being, at anv Time after, to enter
upon the faid Lands when there fliall be any
l)iftreffes thereupon to be found, and the
Diftrefs and DillrefTes to feize and fell under
the like Powers as they might have diftrained
on the fame Lands in the Occupation of the
Perfon or Perfons charged to the faid Duties,
at the Time the Duties became due : Provided AiTeflment on
always, that the faid Duties fliall not be levied "oufes unoc-
on any Houfes which fhall become unoccupied diicharged.
after an Aifeifment, for fuch Portion of the
Year as the fame fhall be unoccupied, but the
AiTeffment thereupon for fuch Portion of the
Year as aforefaid, fhall upon Appeal be dif-
charged by the Commiflioners in like Manner,
on due Proof thereof, as they are authorized
to difcharge any other Afieffment by virtue of
the faid recited Ads refpeclively of the prefent
iiefTion of Parliament.
XXXVIIL And be it enabled. That where Modcofifvy-
by any AfTelfment, the Duties hereby granted '"S the Danes
ihall be charged on Tythes or Teinds, and the xythcs.
fame Ihall not be paid within the refpedlive
D ^ Times
54 43° GEO. III. Cap. -122.
Times limited by this A<5t, it fhall be lawfirl
for the Colleftor and Officer to diflrain upon
fuch Tythes or Teinds, or any other Goods or
Chattelsof the Owner of fuchTythes or Teinds,
wherever the fame can be found, and to fcize,
take, and fell fo much thereof as fliall be fuf-
ficient for the levying the faid Afleflment, under
and fubjeft to the Powers granted by the faid
recited Acts refpectively in other Cafts.
ModeoFievy. XXXIX. And be it enafted, That when
on^Com,?«rtf' ^^^y Affeilhient fhall be charged on any Com-
on for Tythes, pofition for Tythes or Teinds, or any Rent
Fa^n^^ToUj °^ Payment in lieu of Tythes or Teinds, the
Fiiheries, £/I. Occupier of the Lands and Preniifts charged
with fuch Compofitions, Rents, and Payments,
fhall be anfwerable for the Duties fo charged ;
and where any AffefTment fhall be charged on
the Profits of Markets or Fairs, or on Tolls,
Fifheries, or any other annual Profits, not dif-
trainable, the Owner or Occupier, or Receiver
or Receivers of the Profits thereof, fhall be
anfwerable for the Duties charged thereon ;
and in every fuch Cafe the Colledors fhail dif-
train upon fuch Perfons refpedively, by any of
the Ways and Meaws prefcribed by the faid
recited Ads refpeftively.
How A^eflbrs
are to make
their Efti-
ntates.
XL. And be it enafted. That the refpeftive
Affeffors ading in the Execution of this Aft
fhall make their Certificates of Valuation or
Eflimates on all Lands, Tenements, and Here-
ditaments, or Heritages, within the Limits of
thofe Places for which they are to aft through-
out Great Britain, and fhall fet down the full
and jufl annual Value for which all fuch Lands
MiiA ,iiCiJ. and
43° GEO. III. Cap. 122. 55
and Premifes are let, or really worth to be let
by the Year, eftimated in each particular Cafe
according to the Directions of this Act, to-
gether with the Names and Surnames of the
Occupiers or the Proprietors thereof.
XLI. And be it further enaded, That for Allowance to
and in Conflderation of the extraordinary Care ^,J^j?iri7 ^'^'^
and Pains requifite in making and adjufling Year's Af-
the Firfl Year's AflelTment on Lands, Tene- f^^ne"'.
ments. Hereditaments, or Heritages, under this
A£t, the Afleflbr or AflefTors, not being alfo
the Collector or Collectors, fhall have fuch Al-
lowance, not exceeding Two-pence in the
Pound ; and the Aflefifoi; or AfTeflbrs, beiiig
alfo Collectors, fhall have fuch Allowance,
not exceeding One Penny in the Pound, upon
all Sums aflefled in the Parifh or Place for
which they are appointed AflelTors, as the
Commi/Tioners for the Purpoies of this A6t
fhall certify to the Receiver General they are
refpeCtively entitled unto, which Sums fo paid
the Receiver General fliall be allowed in his
Accounts ; provided, that where any AlTeir-
ment fhall be increafed by the CommifTioners
to the Extent of One Third of the Sums af-
feffed, or the CommifTioners fhall, from other
Caufes, be of Opinion that fuch AfTclTor or
AfTeflbrs fhall not faithfully have performed
his or their Duty in the Execution of this A£t,
it fhall be lawful for the faid CommifTioners in
their Difcretion to rcfufe the granting of any
fuch Certificate, or to fix the Allowance before
limited to fuch Sum, as in their Judgement
they fhall think fuch AfTeflbrs are juflly en-
titled unto. J
D4 XLII. And
56
AfTeflbrs to
apply toC«.'m-
milTioners and
Svtrveyorsfor
In fti actions.
43''GEO. IIL Cap. 121.
XLII. And be it further enabled, That
whenever the AffelTors for any Parifh, Ward,
or Place (hall not be able to make their AifelT-
ments according to the Provifions of this Aft,
or fhall be obilrufted therein, it jfliall be lawful
for them to make Application to any Two or
more of the Commilfioncrs ading in the Ex-
ecution of this Aft, for the Diftrift where fuch
AlTeflbrs fhall be appointed, or to any Surveyor
or Infpeftor of the faid Duties, who fhall fe-
verally inflruft fuch AfTelTors in making their
AfTefTments, and aififl: them in the Execution
of this Aft, according to the Powers and Au-
thorities vefled in them refpeftively by this
Aft.
Aneflbrs to
veriiy their
Eftiniate.s be-
fore the Com.
mifHoners.
They and the
Overfcers
may be exa-
jnintd before
the Coiwinif-
fioners, who
may rediiy
the AfTeflT-
ments if not
duly made.
XLIII. And be it enafted, That the Af-
fefTors to be appointed for the aforefaid Duties
in England^ Wales ^ and Berwick-upon-Tweed^
fhall, at the Time of bringing in their Certi-
ficates of Valuations or Eflimates, being re-
quired fo to do by any Surveyor or Infpeftor
of the faid Duties, give Notice to the Over-
fcers of the Poor of the Parifh or Place where
they fhall aft, to produce or caiife to be pro-
duced to the CommifTioners for executing this
Aft, in relation to the faid Duties, the Book
or Books, or a true Copy thereof, in which
fhall have been entered the Rates made for
the Relief of the Poor of fuch Parifh or Place ;
and the faid Commiflioners fhall, in cafe the
faid Surveyor or Infpeftor fhall alledge and
fhew to the Satisfaftion of the faid Commif-
fioners that the faid Eflimates, or any of them,
have not been made according to the Diieftions
43" GEO. III. Cap::ii^.i. ' gy
of this A61, examine the faid AfTeffors, and alfo
the Overfeers ot" die Poor for the fame Parifh
or Place, or any of them, being duly fummoned
for that Purpofe, on their Oaths or folemn Af-
firmations, touching the Proportions between
the faid Rates and the Values of the Properties
charged therein; and whether the Properties,
or any, and which of them, have been valued
therein at the Amount, or at any and what
Proportion of the annual Value thereof refpec- ^
lively ; and what ought to be the jufl Propor-
tion between the Rates on the different Pro-
perties therein charged, if the Amount of the
Values thereof and the fame Proportion be-
tween the Rates had been obferved through-
out the Rate ; and alfo what Property fhall have
been omitted to be rated ; and which of the
Properties in the Pariih or Place (Irall be entitled
to be affeflfed, on an Average of the Profits and
Gains for Three Years, according to this A<5t j
and the faid Commiflioners fhall carefully ex-
amine the Eftimates made by the faid AfTeffors,
and afcertain whether the fame have been made
according to the Directions prcfcribed by this
Aft, and from the Refult of the faid Inquiries
may rectify the fame Eftimates in any Parti-
culars which in their Judgement may be re-
quifite, before they make an Affeffment there-
CMi,vte herein is directed.
■■ ''^
XLIV. And be it enaded, That for the Commifiion-
better Information of the Commiffion^rs ap- *^" ^"^ "'"^"^
. - . . ^ . ,, , *, may examine
pomted to carry this Aa into Execution, and Poor Kates.
the Perfons to be appointed Affeffors as afore-
faid, and alfo the Surveyors and Infpedors,
■ and the better to enable them to perform their
4 Dut)%
5*
jSffeffbrs hi
Jc-; fiand to be
iusMtinineJcon-
6^1 nitig the
Valuation.
43* GEO. III. Cap. 122.
Duty, the faid Commillioners, or any Two or
more of them, and the AlTe^ors, Surveyors,
and Infpeftors, herein mentioned, or any One
cr more of them, or any Perfon or Perfons
authorized hj them, or any of them, through-
out England, Wales, and Berivick-upon-Xiveed,
fhall have Liberty from Time to Time, and at
all feafonable Times, to infpedt and take Copies
of or Extrads from any Book or Books kept
by any Parilh Officer or Officers, or other Per-
fon or Perfons, of or concerning the Rates
made for the Relief of the Poor, or any other
publick Taxes, Rates, or AfTeflinents, in any
Place within the Limits for which they fliall be
appointed ; and if any Perfon or Perfons in
whofe Cuftody or Power any of the faid Books
&all be fhall refufe or neglect to permit the
faid Infpeclian, or the Copies or Extrads to
be made as aforefaid, or to attend the faid
Commiffioners with their Books when required
k) to do in purfuance of this Act, then and ia.
every fuch Cafe every Perfon who fhall fo re-
fufe or negled fhall for every fuch Offence
forfeit and pay any Sum not exceeding Twenty
Pounds nor Icfs than Five Pounds.
XLV. And be it further enacted, That it
fhall be lawful for the AfTeffors in each Parifti
or Place in Scotland, and they are hereby re^
quired, to take to their Affiflance the School-
mafler in fuch Parifh or Place, for the Purpofe.
of making fuch Valuation of the Lands and
other Premifes within their refpe<!:l:ive Limits ;
and at the Time of bringing in their Certificates,
they fhall make Oath of the Truth of their
Valuation, and that the fame was, made ac-
cording
4t; GEO. in. Cap?ii>2. 59
cording to the beft of their Skill and Judgement,
and fliall fubmit to be examined on ilich Oath
before the faid Commiffioners, in all Matters
and Things concerning the faid Valuation
■which the laid Commiilioners Ihall require for
their Information.
XLVI. And be it further enaded. That in Airrfl>>rs ana
Cafes where there ihall be no fuch Poor Rate «f'\/ ^^,^^
on which the Affeflrnent as aforefaid can be furvey Lands,
eflimated, and the Occupier or Occupiers, •>y Ordrr of
upon due Notice under this Ad, fhall omit ^-'"^^^"^'^'^
to produce an Account in Writing as afore-
faid, of the Amount of the annual Value of
the Properly in his or their Occupation efli-
mated according to the general Rule in
Schedule (A), the feveral AifefTors, Infpec-
tors, and Surveyors, authorized to a6t in the
Execution of this A61, and every of them,
throughout Great Britain, having firfl obtained
an Order in that Behalf, figned by any Two
or more of the faid Commiilioners, fliall, after
Two Days Notice to the Occupier or Occu-
piers thereof, have full Power at all feafonablc
Times of the Day, to view and examine all
or any Lands, in order to make fuch Survey
thereof as herein-after is mentioned, or other-
wife to afcertain the annual Value at which the
fame ought to be charged by virtue of this
A£t, and for fo doing ihall have Liberty to
enter upon any Lands or Grounds, whether
inclofed or not, and to mcafure and furvey
the fame, if they cannot otherwife afcertJuu the
«umvai Value thereof.
XLVII. And .
^ 43° GEO. III. Cap. 122.
CommifTlon- XLVII. And be it further enafted, That
ATcfrinei^'rs ^''^^^^^ ^ reafonable Time after the refpedive
onEftimiies Surveyors and Infpeftors fhall have had the
not ob\iaed Examination of the Ellimates dehvered bv the
to their Saiii- Ailcliors iR aiiy rart or Great Britain, rhe laid
iattiaa. Commiliioners fliall proceed to take rae fame
into O^nfideration ; and in cafe the Surveyor
or Infpedor fhall not have obif ded thereto,
and the faid Ccmmiilioners ihaii be fatisfied
that the faid Eftimates have been made truly
and without Fraud, fo as to enable thcrn to
charge the feveral Properties contained therein
with the full Duty which ought to be charged
upon them refpectively, the faid Commiffioners
fbaU compute and afcertain, or caufe to be
computed and afcertainecj, the Amount of the
Duty fa changeable at the refpedive Rates
prefcribed by the faid Schedule, of One Shil-
ling foi* every Twenty Shiilmgs of the annual
■01 M .nt^ o,(j Value fo eflimated ui refped of the Property,
ft^fi orh-jiv'^^and of Nine-pence or Sixpence for evei*y
, J ,.„*,,< Twenty Shillings of fuch Value in refped of
the Occupation, according to the refpedive
Farts of Great Britain aforefaid in which thp
faid Properties refpedively are firuate, and (hall
make Affeffments upon the refpedive Occu-
piers of fuch Properties of the feveral Sums
fo computed at the refpedive Rates before
mentioned, fubjed neverthelefs to an Abate-
ment of the faid refpedive Duties, in the Cafes
herein-after mentioned.
Oil Qiijeaion XLVIII. And be it further enaded. That in
t;;keii,.the cafe the Survcyor or Infpedor fliall have ob-
S'to'rtcut'^' jeded to fuch Eftimates, and fiiall apply for a
Xiiiitt.»te.>> ■* Revifion
43" GEO. III. Cap. 122. 6i
.Revifion thereof, fuggefting in Wilting to the ar.Hm.ike
Commiflioners that there hath been any Error, (^jeJel*;?^'*"
Mirtake, or Fnuid, in making fuch Eftimates,
ai'ifmg either from the not purfuing the Direc-
tions before given, or in maldng the Poor Rate
on which fuch Eftimate was founded, or from
any other Caufe, or that any Property charge-
able to the faid Rate hath been omitted to be
efli mated therein, it fhali be hiwfui for the faid
Commiilioners, according to the bed of their
Judgement, to rectify fuch Eftimates, fo that
the Duty to be computed as aforefaid thereon
may be fully charged, according to the Intent
and Meaning of this Ad, and to make their
AiTeffmcnts according to fuch re<^ified Efti-
mates, at the refpedive Rates, and in Manner
before mentioned.
XLIX. And be it further eniided. That it t^i Duties to
ihali be lawful for the refpedive CommilTioners; ^- '«*''"'* ^"^
rr> r 1 • !• they leco lie
or any Iwo or more or them executmg this <jue,andifnot
Ad in relation to the aforefaid Duties, and they '^vi.-a to be a
are hereby required, for the Uiftrids for which Jy^^^.*^" ^^'
they ad, to iflue out and deliver to the re-
fpedive CoUedors their Warrants, as direded
by the faid recited Ads refpedively of the
prefent Seffion of Parliament, for the fpeedv
and cfFedual levying and collcding the faid
Duties as the fame fhall become payable, by
Quarterly or Half Yearly Inftalments, in the
lefpcdive Parts of Gnat Britain as herein di-
reded ; and fuch Part thereof as cannot be fo
levied and colleded, may be recoverable as a
Debt upon Record to the King's Majefty, His
Heirs and Succeflbrs, with full Coits of Suit,
and all Charges attending the fame, and when
fo
6l 4f GEO. III. Cap. 122.
fo recovered, the faid Duties fhall be paid to
the Receiver General, in Aid of the Parifh or
Place anfwerable for the 'fame.
Paii'V.cstobe L. And be it further enafted. That the
CoiTecSrl!^'''' Pa'*'^ or P^^ce in which any Afl'elTment fhall
be made of the aforefaid Duties, fhall be
anfwerable for the Amount of the Duties
which Hiall be charged in fuch Parifh or Place,
and for the faid Duties being duly demanded
of the refpective Perfons charged therewith,
within Ten Days after the fame are payable by
virtue of this Act, according to the Regula-
tions contained in the faid recited Ads of the
prefent SefTion of Parliament refpectively, by
the Collector or Collectors appointed for fuch
Parifh or Place, and alfo tbr fuch Collector
or Collectors duly paying the Sums by him
or them received to the Receiver General of
the faid Duties, according to fuch Regu-
lations.
Arrears fo bs LI« And be it further enaded. That any
re-aiieired. Arrears of the faid Duties arifmg from the
Default as aforefaid, or by the Failure of any
Collector, for which any Parifh or Place as
aforefaid fhall be anfwerable, fhall be afl'elTcd
within or upon fuch Parifh or Place, as foon
i>i aj>3A ^vi'r; after fuch Default fliall be difcovered as con-
ht.f. Eft-' • reniently can be done, and fhall be charged
mSu ; ^^ ^^^^ Amount of the Affeffment which fhall
5oijn9f-Eo) be made for the fame Duties in the Year
commencing from the Fifth Day of Jpril
preceding the Time of making fuch Re-afleiT-
ment, by duly apportioning the Amount fcf
fuch Arrear amongfl the feveral Perfons af-
feffed
I^^'ftA flB lO't
43* GEO. III. Cap. 123. 53
fefled in that Year, in the Affeflinent of the
fame Duties on which fuch Arrear fhall have
accrued, according to the Amount of each
Peifon's AifelTment therein, as nearly as the
Cafe will admit, and by the like Rules, Me-
thods, and Directions by which the original
AfTeffment was made, to be raifed and levied
in fuch Manner as any Affelfment may be
by virtue of this Act raifed and levied, under
the Regulations of the faid recited Ads re-
fpc£tively.
LII. And be it further enafted. That if any Penalty for
Perfon, liable to any of the Duties before ''^^,"'fj^'''^
mentioned, and being required fo to do, in
purfuance of the Directions contained in this
Acl in fuch Cafe, fhall wilfully neglect to de-
liver to the Affeflbr or Affeflbrs requiring the
fame, a true, perfed, and complete Return,
or Account of all the Matters and Things
for which fuch Returns or Accounts may law-
fully be demanded in purfuance of this Act,
within the refj)e£tive Times herein limited, he
or fhe fo offending fhall forfeit and pay the
Sum of Fifty Pounds, over and above ajiy
Duty chargeable by this Adt.
LIIL And be it further enacted, That the s irveyors and
Surveyors or Infpettors appointed or to be ap- {"y'e'^Accdi^o
pointed as herein mentioned, fhall be, and k nuns ami
they are hereby empowered to infpe£t and ex- AHe.'ments,
amme all and every the Returns made by any to .1; end he
Perfon or Perfons chareeable to the faid' Du- ***'' *" ^^^^'
ties, or any ot them, according to the Direc-
tions of this A£t, and alio all and every the Af-
.^ffmc^^tJ^ of the faid feveral Duties, or any ,<?f
i?"'r:i, them.
me lit.
Officers to
ll.^v■- Arcefs
to Returns
and AliciV-
ments.
64 43' GEO. III. Cap. 122.
them, made under the Authority of the re-
fpedive Commiilioners before mentioned, by
virtue of this Aft, as well before as after the
Commiffioners fhall have figned and allowed
the faid AifelTments, and before fuch Allow-
ance to corr-£l and amend fuch AlVeflTmenis,
if he or they fliall think (it ; and every Pcrfon
inwhofe Cuftody fuch Returns fhall be, fhall,
and is hereby required, upon the Requeft of
any fuch Surveyor or Infpector as aforefaid,
to deliver the fame into his Cuftody for the
Purpofes of this Acl, taking his Receipt for
the fame ; and every Perfon, in whofe Cuf-
tody any fuch Affelfments fliall be, fhall oud
is hei-eby required, upon the Requeft of fuch
Surveyor or hilpeftor as aforefaid, to produce
the fame, and fuch Surveyor or Infpeftor is
hereby authorized to take Charge of the
fame, until he fliall have taken fuch Copies
of or Extrafts from the fame, as may be ne-
celTary for his and their better Information ;
AfterAfTclT- and if any fuch Surveyor or Infpector fliall
n»«^nt7 Officers ^fter any luch Lift or Lifts, and Afieffment or
uiay arc <arge. ^fj'^^fp^-^gj^jg^ {\^^\\ \^q fg rcfpectively made out
and fjgned and allowed as aforefaid, find or
difcover upon his Survey or Examination, or
otherwife, that any Perfon who ought to be
charged with the faid Duties, or any of them,
fliall have been omitted to be charged there-
with, or fliall have been under rated ; or that
?ny Perfon liable to the faid Duties, or any
of them, and being required fo to do, hath
neglefted or refufed to make a Return, ac-
cording to the Dircdions of this AQi; or that
the Afleifor or Afleifcrs have negle£led to re-
quire a Return in any Cafe where a Return
ought
43^ GEO. m. Cap. 122. 6^
ought to have been required from any Per-
fon or Perfons, according to the Intent of this
Ad, fo that he or fhe fhall not have been
charged to the Amount which ought to have
been paid by him or her ; then and in every
fuch Cafe, the faid Surveyor or Infpedor (hall
certify the fame in Writing under his Hand,
together with an Account of every Default,
and the full Amount of the Duty which ought
to be paid, by Way of Surcharge, to any
Two or more of the faid refpedtive Commit-
fioners for putting in Execution this Ad: in
relation to the Duties on which fuch Sur-
charge fhall be made, in order to have fuch
Default or Under-Rate redified in the faid
Affeflrnent ; and fuch Commiflioners are upon
the Delivery of any fuch Certificate, and upon
Oath being firfl made that fuch Notice as
herein-after is direded, was given to or left
in Writing at the Dwelling Houfe or other
Place of Abode of the Perfon fo furcharged,
hereby required to fign and allow the faid
Surcharges, and to caufe the faid Aflcffments
to be redified, and the faid Duties to be le-
vied accordingly ; all which Examinations
and Surcharges the faid Infpedori and Sur-
veyors are hereby empowered to make, from
Time to Time, and at fuch Times as is di-
reded by the faid recited Ads of the prefcnt
Seflion of Parliament refpedively.
LIV. And be it further enaded. That no no Aflcffraent
Affeffment or Surcharge made or to be made ^^ Surcharge
by any AffefTor or AffelTors, Surveyor or Sur- any Afl^ffor^^
vcyors, Infpedor or Infpedors, by virtue of this Surveyor, r#c.
Ad, fhall be impeached or affeded by rea- ^'^^l^.^J^^
fon of any Miilake or Variance in the ChriiUan Account of
•C Q- any Mi flake
6^
in the Names
or Dtfcrijv
tiont:.
43«^GEO. ni. Cap. 122,
or Surname, or either of them, of any Per-
fon liable to any of the Duties payable by this
Act, nor by reafon of anyMiftake in the De-
fcription of any I.ands or other Premifes
charged in Schedule (A) or (B), or the
Amount of the Duty furcharged, whether
fuch Miftake or Variance lliall appear in the
Notice and Certificate to be delivered or made
in fuch Gafe, or in either of them ; but that
all fuch AfieflTments and Surcharges fhall be
valid and effedual, to all Intents and Purpofes,
iwtwithflanding any fuch Miftake or Va-
riance j provided the Notice of Surcharge be
delivered to or left at the Abode of the Perfon
intended to be fo furcharged according to the
Diredions of this Act ; and the Duties in-
tended to be defcribed fliall be chafrgeabie on
fuch Perfon or Perfons.
Power of
avoiding the
Ooub!e Duty
by malvins: a
Ketiirn aftrr
Sui charge.
.•*»
" LV. And be it further enaifted, That it fhall
be lawful for any Perfon to whom fuch Notice
of Siu'charge fhall be given as aforefaid, at any
Time previous to the Time appointed for hear-
ing Appeals next after the Delivery of fuch
Notice, to make Out aftd deliver to the Sur-
veyor or Infpector who ihall have delivered
the Notice of Surcharge, a true, perfed, and
(Tbmplete 'Schedule of the annual Value, as the
fame ou?-ht^to be eftimated accordin«j to this
Ad:, of all the Property charged thereby, and
which ouy'ht to be affelfed bv and under the
Commiilioners of and in the Diftri^i: where
fuch Surcharge fliall be delivered, in fuch
Forin as fliall be diresiled under the Authority
of this Aft, and as the Cafe may require, io
that he -or fhe^ma-v* fi^m fuch Schedule fo de-
livered.
10
43* GEO. III. Cap. 122. 6y
livercd, be charged to the faid Duties the full
Sum at which he or (he ought to be charged
by virtue of this Ad in fuch Diftrid : Pro- With an
vided always, that to every fuch Schedule, l^j^^j;"*"*
there (hall be annexed an Affidavit in Writing,
Xo the EiFed herein-after mentioned ; and if S'lrveyor's
the faid Surveyor or Infpedor fliall be fatisfied tUereupon.
with fuch Schedule and Affidavit, then he
(hall certify fuch Return and Affidavit to
Two or more of the faid Commiffioners re-
fpectively, with the Amount of the Duty to
be charged, who fhall thereupon caufe the
Aifeffment to be made according to fuch Cer-
tificate, and the fame Rate of Duty as fee
forth in the Schedules marked (A) and B),
to be charged on the Perfon making fuch Re-
turn, without further Trouble or Delay ; but
if upon Examination of fuch Schedule or fuch
Affidavit, the faid Surveyor or Infpedor fhall
fee juft Caufe to objed thereto, he fhall there-
upon certify fuch Return and Affidavit, toge-
ther with the Caufe of his Objedion, to Two
or more of the faid Commiffioners refpedive-
ly, who fhall thereupon caufe the AffelTment
to be made according to fuch laft mentioned
Certificate, in die Amount of the Duty at
which fuch Perfon fhall be furcharged ; and
from which Surcharge no Abatement fliall be
made on any Pretence, unlefs on Appeal as
herein-after is directed ; of which Certificate
Notice fhall be given by the Surveyor to the
Perfon to be charged thereby.
. LVI. And be it further enaded. That every The f jito of
fuch Affidavit fhall alledgeand declare in Sub- ^f^.^Q^','"
fiance, or to the Eflecl as follows j ^that is to
E 3 fay).
6$ 43'* GEO. lit. Cap. ni.
fay), that the Return to which this Affidavit
is annexed, is a full, perfect, and complete
Return of all Matters and Things required of
the faid Deponent by this Aft, to the befl of
his or her Judgement ; which Affidavit may
be taken before any One or more of the Com-
miffioners acting for the Place where the Sur-
charge fhall be made, or where the Party fur-
charged fhall refide, and fhall be figned by the
Party making the fame ; Provided always, that
an Appeal may be made from any Afleffment
or Surcharge as aforefaid, and heard and de-
termined under the Regulations of the faid
recited A6ts refpeftively ; and that fuch Ap-
^ , peal may be made in the like Cafes as are
mentioned in the faid recited ASts refpec-
tively.
1 'i
Peifons over- tVII. Provided alfo, and be it enafted. That
"aftrSe"'''' ^^ ^-^y Perfon or Perfons (hail think himfelf,
Commiilion- herfelf, or themfelves refpeftively over-charged
«"• or over-rated by any Certificate of any Infpec-
tor or Surveyor as aforefaid, or by any Afleff-
ment to be made by virtue or in purfuanceof
fuch Certificate, it Ihall be lav/ful for him, her,
or them refpeftively, to appeal to the faid
Commiffioners in fuch Manner as he or they
are authorized to appeal from any original
Aifeffment or Surcharge, by the Regulationg
of the faid recited Ads refpeftively.
On Appeal a LVIII. And be it further enafted. That
Schedule to be upon the Hearing of any fuch Appeal, or the
pro uc . Appeal againft any original Affeffment or Sur-
. . charge, the Appellant fhall in all Cafes pro-
duce before the faid Commiffioners, a true,
.>v* perfeft,
43* GEO. III. Cap. ia2. p^
pcrfeft, and complete Schedule, as directed by
this Ad as afirefaid, and as the Cafe may re-
quire ; and, if required fo to do, fliall verify
the fame upon his or her Oath or Affirmation.
LIX. Provided always, and be it further The Value of
cnaded. That if upon Appeal, any Difputc Lands may be
ihall arife, touching the annual Value of any aauafv'rua-
MefTuages, Lands, Tenements, Hereditaments, tion by Order
or Heritages, and the Commiffioners ihall miffionerl?'
deem it neceflary that a Valuation thereof
Ihould be taken and made by any Perfon or
Perfons of Skill, it {hall be lawful for them to
direft the Appellant to caufe fuch Valuation
to be made, the Coft and Charges whereof
fhall abide the final Determination of the faid
Commiffioners ; and it fhall be lawful for
them to make an Affeffment according to fuch j
Valuation, and to require the fame to be ve-
rified on the Oath or Affirmation of the Per-
fon or Perfons making the fame ; but in cafe
the Appellant fhall not proceed with EfFe£t to
caufe fuch Valuation to be made as aforefaid,
the faid Commiffioners fhall proceed to an
AfTefTment according to the befl of their
Judgement, on fuch Meffuages, Lands, Te-
nements, Hereditaments, or Heritages : Pro-
vided always, that it fhall be competent to the
faid Commiffioners, in every fuch Cal'e where
the Valuation fo mad^j fhall exceed the Value
put upon the fame Meffuages, Lands, Tene-
ments, Hereditaments, or Heritages, by the
Appellant, to diredl the Cofts and Charges
attending the fame, to be paid by him ; but
if they ffiall be of Opinion that fuch Cofls and
Charges have not been incurred through any
Ej Default
7® 4-%" GEO. III. Cap. 122.
Default of the faid Appellant, they fhall dheO:
the fame to be paid by the Colleftor or Col-
le(flors of the Parifh or Ply.ce, who, on the
Certificate of any Two or more Commiffion-
ers prgfent at the Time of the Determination,
fhall pay the fame ; and the Sums fo paid fhall
be allowed to iuch Colleftor or Colle6i:ors in
his or their Accounts with the Receiver-Ge-
neral on delivering to him or his Deputy fuch
Certificate, together with the Receipt and
Voucher for fuch Payment.
IncafeofDif- LX Provided alfo, and be it further en-
pute en t >e gfted, That if the Difpute fhall arife touchin?
poor Kate , tt t • r x r< • i • l
a Vai aion the Valuation or the Properties- as rated m the
l^-nd m the ^°"^ ^^^^ °^ ^^^ Pariih or Place, it (hall be
Varifli may be lawful for the Commiffioners to direft a Sur-
takeii. vey and Valuation to be taken of all the Mef.
fuages, lands, Tenements, Hereditaments, and
Heritages, in fuch Parifh or Place, and to give
fuch Diredlions refpeOing the Payment of the
Cofls and Charges attending the fame, either
by the fevcral and re^peftive Occupiers tftere-
of, in Proportion to their refpeftive Intcrefls,
or by the Colkctor out of the Monies in his
Hands of the Duties granted by this A£t, ai
fhall appear to the faid CommifTioners to be;
. jufl. ■ ■ - —
power of giv- LXI. And be it further enafted. That if ^ It
ingRaief ^ ji gpptar to the Satii-faftion of the faid
nieiit arc Commiilioners, that any Lands, Tenements,
inatie .rSove ^j. Hereditaments, fliall have been af-.efTed at a
Lands, Sum exceeding the juit Kate an the annual
Value thereof, efiimated according to the
Rules fpecified in the faid Schedule, on oc-
cafioi^
43'Gi;0. in. Cap. J22. 71"
cafiOR of the Afleffor or Affeffors having ptir-
fiied the Proportions obferved in the Poof
Rate on which fuch Affeflment was made, it
fhall be lawful for the faid Commiffioners on
Appeal from fuch AfTelfment, to abate and
4edu6l from fuch AfTeflment fo much as in
their Judgement will reduce the Rate to a
jufl Rate on fuch annual Value.
LXII. Provided always, and be it enafted, ^,^ "o^/^^jj;
That if on fuch Appeal the Occupier of any Hfewing Leafe,
fuch Premifes held under any Demife at Rack rif noi.cafe.
Rent, fhall produce and iliew to the faid annuTfRent,
Commillioners the Leafe, Tack, or Agree- Commiirion-
ment, if in Writing, or fliall prove by any fiuVethVRate.
lawful Evidence, to be produced on the Part
of fuch Occupier, in cafe there ihall be no
fuch Leafe or Agreement in Writing, the an-
nual Amount of the Rent at which fuch Pre-
mifes are let, it fhall be lawful for the faid
Commiflioners, in cafe fuch Demife hath been
made within the Period of Seven Years, and
they fhall be fatisfied that fuch Leafe or Agree-
ment doth exprefs the full Confideration for
the Demife, or that the Rent horid fide psid
for the fame hath been duly fliewn to them in
Evidence, and that fuch Demife is made
wholly on Confideration of fuch referved Rent
without any Intention to conceal or diminifh
the annual Value of fuch Premifes,. or other
fraudulent Intention whatever, to abate and
dedu£l from fuch AfTefTment fo much as in
their Judgement will reduce the Rate to u juft
Rate on fuch Rent.
E 4 LXIIL And
71 43* GEO. III. Cap. 122.
Where Landt LXIII. And be it further enafted, That if
fSfh^nthc^^ it fhall appear to the faid Commiffioners, that,
Vajue, the Af- on occafion of the AlTeffor or AffelTors having
bc"Sc'tUiy purfued the Propordons obferved in fuch Poor
Rate, any Lands or Tenements fhall have been
affcffed at an annual Value lefs than the aftual
Rent at which the fame fhall be let, or if not
let, at lefs than the Rent at which the fame
might be let, it ihall be lawful for the faid
Commiflioners to enlarge and increafe fuch
Aff^ffwient to fuch Sum as a like Rate on fuch
Rent would amount unto, as well with refpeft
to the Rate on the Property, as the Rate on
the Occupation of fuch Lands and Tene-
ments.
Surchtrpres, if LXIV. And be it further enacted, That
be'in'^Double ^P<^^ every Surcharge allowed upon Appeal
Duty ill cer- by the faid Commiffioners upon the Cerdfir-
uin Cafe*. ^.^^g Qf ^j^^ Surveyor or Infped:or as direded
by this A£t, the Affeffment fhall be made in
Double the Rates of Duty prefcribed in the
Schedules marked (A) and (B) on the
Amount -of the Duty fo furcharged, which
Suin fhall be added to the Affeffment, and
colleded and levied therewith : Provided al-
ways, that upon every fuch Appeal, if the
f;iid Commiffioners fhall be of Opinion that
there was any reaibnable Caufe of Controverfy
on the Part of the Appellant on the Subjeft
Matter of Appeal, and that the Party hath
not been guilty of any wilful Default, Negled,
or Omiffion, nor wilfully done any Act with
Intention to defraud the Revenue, it fhall be
lawful for the faid Commiffioners who fhall
have
have determined the faid Appeal, although
they (hall confirm or allow the Surcharge, at
the fame Time to remit and ftrike oflF the
Whole or any Part of the Double Duty ; and Officert in-
the AffefTor, Surveyor, or Mpedor, fo making ootftle DuV.
fuch Surcharge, (hall be and is hereby en-
titled to, and fhall have and receive for his
own Ufe from the Receiver General to whom
the Duties fhall be paid, the Overplus of the
Sum fo charged above the faid Rate of Duty,
as prefcribed in the faid Schedule, and which
(hall not be fo remitted or ftruck off as afore-
faid ; which Overplus the Commiffioners for
executing this Aft, who fhall have confirmed
fuch Surcharge, or ny Two or more of them,
fhall at the fame Meeting certify under their
Hands to the GommifTioners for the Affairs of
Taxes in England^ and the Barons of the
Court of Exchequer in Scotland; and the
Certificate of the faid Commiffioners for the
Affairs of Taxes, and Barons, or any Two or
more of them refpeftively, fhall be a War-
rant to the faid Receiver General to pay the
fame.
LXV. And be it further enafted, That if penalty on
any Infpeftor or Surveyor fhall wilfully make '"^'|ctor»
any falfe and vexatious Surcharge, or wilfully making fahfe"
deliver or caufe to be delivered to the Com- «"<* vexatiout
miffioners for executing this A£l any falfe and ^^^ ^^^**
vexatious Certificate of Charge, every fuch
Infpeftor or Surveyor fhall forfeit to the Party
aggrieved any Sum not exceeding Fifty Pounds,
to be recovered by Aftion of Debt, Bill, Plaint,
or Information, in any of His Majefty's Courts ~
pf Record at Wefimin/ier, for Offences com-
mitted
'f4- 43'^ GEO. III. Cap. 122.
mitted in Eirgland^ and in the Court of Great
Selilons for Oflences committed in fValcs, and
in the Courts of Seflion or Exchequer for
Offences committed in Scotland, with full
Colts of Suit : Provided always, that nothing
herein-before contained, nor any Suit by the
Party aggrieved; in purfuanceof this A£t, fhall
be conftriied to affeiSt, impeach, or defeat any
Aftion or Information brought or to be brought
againft any Surveyor or Infpedor, in purfuance
of the faid recited Acls refpecfively, for any
corrupt, vexatious, or illegal Pra&ices in the
Execution of his Office ; and it fhall be lav/-
:Ril for the Judge before whom fuch Infpeclor
or Surveyor fhall have been convitled of fuch
' Offence, by Indorfement on the Poilea, or for
the Court before Vvhom fuch Perfon fhall be
convifted, to mitigate the Penalty at his or
their Difcretion.
Fche:»ok fC) LXVI. And be it further enacted, That the
ami theKuits gchcduk herein-after mentioned, marked - C),
tiiert into tx v -"
cfeemed Put and the Rules vherein contained, ihall be deem-
oi this Act- ^^ j^j^(^ condrued a Part of this Acl:, as if the
fame had been herein inferted under a fpecial
i Enadment.
Duty on Au-
piiitK:"s and
DiviJends.
Schedule (C).
UPON all Profits arifine from A^nnuities,
Dividends, and Sharesof Annuities, payable to
ii^y Perfon or Perfons, Bodies Politick or Cor-
porate, Companies or Societies, whether Cor-
porate or nf)t Corporate, out of any Publick
Revenue, there ihall be charged for eveiy
i'wcntv ."ihillingsiof the annual Amount there-
::...; of
43* GEO. Ill; '"Cap. 122. 75
of the Sum of One Shilling without Deduc- sdeJufe (C).
tion ; which Duty Oiall be paid by the Perfon j^ whom to
or Perfons entitled unto the faid Annuities, be paid.
Dividends, and Shares, his, her, or their Exe-
cutors, Adminiftrators, or AfTigns, according
to their refpedtive Interefts ; which Duties
Ihall be aflefled -by the refpe^live Commiflion-
ers for the Purpol'es of this aft, in their re-
fpeclive Diftrifts where the Parties fhall refide,
or before the Commiili oners for the Purpofes
of this Aft, afting for the City o^ London, as
the Parties fhall choofe, or before the ad-
ditional Coinmiflioners in thofe Diftrifts
refpeclively, or by Referees, in cafe fuch
Party f])all be chargeable alfo to the Duties
contained in Schedule < D , and (hall obtain
an Order for that Purpofe in Manner herein
direfted; and fhall extend to all Publick An- TowhatS'oclc
jiuities whatever, except the Stocks of Publick tcliis."'^ ^^^
Companies otherwife charged by this Aft,
and except as herein-after is excepted.
LXVII. Provided always, and be it further s ock of
cnaftcd. That nothing herein contained fhall ^ririKiy
be conftrucd to extend to charge the Scock or tm^xd.
Fund of any Friendly Society eflabliflied under
or by virtue of an Aft pafTcd in the Thirty-
third Year of the Reign of His prefent Ma-
jcfly, intituled. An, Ad for the Encouragement
and Relief of Friendly Societies, provided the
Property therein fhall be duly claimed and
proved by any Agent or Faftor on the Behalf
of any fuch Society, or by any Member there-
of, before the Commiflioiiers for the Purpofes
of this Aft, in the Diftrift where fuch Society
^all be dtabhfhed.
LXVIII. Provided
76
Stock of chari-
table Inftitu-
tions ex-
empted.
43" GEO. in. Cap. 132.
LXVIII. Provided alfo. That nothing herein
contained (hall be conftrued to extend to charge
any Corporation, Fraternity, or Society of
Perfons eflablifhed for charitable Purpofes
only ; nor to charge any Funds, which ac-
cording to the Rules or Regulations of any
Corporations, Companies, Fraternities, or So-
cieties, or of any Truftee or Tru flees, efla-
blifhed by Aft of Parliament, Charter, Decree,
Deed of Trufl, or Will, fhall be applicable to
charitable Purpofes, and in fo far as the fame
fhall be applied to charitable Purpofes only ;
provided the Application thereof to fuch Pur-
pofes fhall be duly proved before the Com-
niiffioners for the Purpofes of this Aft, by
any Agent or Faftor on the Behalf of any
fuch Corporation, Fraternity, or Society, or
Truflee or Trullees, or by any of the Mem-
bers or Truflees.
Not to extend
to Funds in
♦ho Name of
Commif-
fioners of the
National ■
Pebt,
LXIX. Provided alfo, and be it further
enafted. That neither this Aft, nor any Thing
herein contained, fhall be conftrued to extend
to fuch Part of the Publick Annuities as have
been or fhall be transferred to the Commif-
fioners appointed or to be appointed by virtue
of an Aft, intituled. An Ail for vejiing certain
Sums in the CommiJJtoners at the End of every
garter of a Tear\, to be by them applied to the
Redudiion of the National Debt ; and the Go-
vernor and Company of the Bank of England
Ihall from Time to Time caufe to be tranfmitted
to the Commiflioners for the Purpofes of this
Aft, afting for the City o{ London, an Ac-
count of the total Amount of Stock as fhall
have
43' GEO. lit. Cap. 124. 77
have been transferred to the faid Commif-
fioners.
LXX. Provided alfo, and be it further en- Not to extend
afted, That nothing herein contained fhall be N^m^of th?*
conflrued to extend to fuch Part of the faid Treafury,
j^iblick Annuities, as are or fhall be tranf-
ferred to the Accounts in the Books of the
Bank of England, in the Name or under the
Defcription of the Lord High Treafurer of
England, or of the Commiffioners of His
Majefty's Treafury, in purfuance of any Aft
or Ads of Parliament ; and the Governor and
Company of the Bank of England fhall from
Time to Time caufe to be tranfmitted to the
faid Commiffioners afting for London, an Ac-
count of the Total Amount of Stocks as fhall
have been transferred to the faid refpeftive
Accounts.
LXXI. Provided alfo, and be it further NottoexteMd
cnafted, That nothing in this A£l contained *° ^<*'^"«'*"*'
fhall be conftrued to extend to the Profits
arifmg from any Annuities, Dividends, and
Shares, kondjide belonging to any Perfon not
being a Subjeft of His Majefly, and not being
fcfident in Great Britain during fuch Time as
the fame fhall continue the Property of fuch
Perfon ; provided that fuch Property fhall be
duly claimed and afcertained in the Manner
herein-after mentioned.
LXXII. And be it further cnafted. That Perfonsenti-
every Perfon, and Body Politick and Cor- j^^j.^^';;:
porate, Company or Society of Perfons, who turn State-
ihall be entitled unto any Shares of fuch An- ™*^orara?f-
nuitietj fioner*.
78 43' GEO. III. Cap. 12 2.
nuities, fhall, by Force of fuch general Notices
as are herein-after mentioned and without any
particular Notice for that Purpofe within the
Time limited in fuch general Notices, in order
to their being afleired before the refpetlive
Commiflioners, or in order to their being ex-
empted therefrom as coming within any o^
the fpecial Exemptions herein-before allowed,
deliver, or caufe to be delivered to them, or
to their Clerk at fuch Place or Office as fhall
be appointed for that Purpofe, the like Lifts,
Declarations, and Statements, as Perfons are
herein-after required to deliver in refpecl of
their Profeilion or Trade ; in which Lifts, De-
clarations, and Statements refpedlively, they
iTiall feparately and diftinclly fpecify the
Amount of the annual Profits arifmg from
fuch Publick Annuities, and the particular
Stock of Annuities on which fuch Profits
ariCb, and the Defcription of the Perfon or
PerfonB in whofe Name or Names the fame are
veiled, and of any other Perfon or Corporation,
Company or Society, for whom fuch Perfon
fhall a£t in any of the Characters herein-after
defcribed ; and it fliall be lawful for the Coin-
miflioners to whom fuch Statement fhall be
delivered, if they fliall be fatisfied therewith,
to make an Affcfiment on the Amount of the
annual Profits contained in fuch Statement at
the Rate before mentioned, according to the
Provifions of this Ad: ; and if the faid Com-
mifTioners fhall be diffatisfied therewith, they
fhallmake an AfTefTment in fueh Sum, as ac-
cording to their Judgement fuch Perfon, Cor-
poration, Company, or Society, ought to be
iharged with by virtue of this Ad, pursuing
fuch
43" GEO. III. Cap. 122. v ^9
fuch Mode of Inquiry in inveftigating the
Amount of fuch Profits, as they are authorized
to purfue in inquiring into the Profits of Trade
as herein-after mentioned, or ufnig fuch other
Means of invefligating the fame, as they may
think mofl eUgible for afcertaining the Amount .
df fuch Profits ; and the faid CommifTioners
fliall on fuch Statement aUb allow fuch Ex-
emptions as they are fatisfied are bond iide
claimed, or, being diffatisfied therewith, fhall
proceed to examine into the Facts according
to the Provifions of this Ad,
LXXIir. And be it further enacted. That Commifllon-
every Perfon, Corporation, Company, or Sor *'^f°''f ''*/'''.
ciety whatever, entitled unto any Shares in whonei;iectto
fuch Pubhck Annuities, who (hall not, within "^ake Returns,
the Time herein limited for Delivery of fuch
Statements, make a Return thereof according
to the Directions of this Ad:, fhall be charged
and affefled to the Duties contained in the laid
laft mentioned Schedule by the additional
CommifTioners ading for the faid Citv of
London ; which faid CommifTioners fhall, from
the beft Information they can obtain, Twice
in every Year, previous to the Times for Pay^
ment of the Half Yearly Dividends on the
refpedive Stocks of Annuities, make an Elti-
mate of the Profits which each Perfon, Coi>
poration, Company, or Society, who fhall not
already have been afl^rfTed by the Commiflion-
ers in their refpedive Diftrids for the Year in
which fuch Profits fhall accrue, and fliall make
an AlTefTment thereon at the Rate prefcribed
by this Ad, a Certificate of which AlTefTment
fhall be delivered to each Party charged there-
with, if his, her, or their Place of Abode fhall
be
So
Coinmlffion-
crs cut of Loti'
<fo«totranfii)it
to the Cont-
miflionei s in
LondonC^\X.\fi-
cates of the
Amount of
Duty charged
•n Dividends.
43° GEO. III. Cap. 12I.
be known, in order that fuch Party may ap-
peal therefrom to the Commiflioners for the
Purpofes of this Aft, if he or Ihe fhall be ag-
grieved by fuch AfleiTment.
LXXIV. And be it further enafted. That
the refpeftive Commiflioners to whom any
Statements of the Profits arifmg from fuch
Annuities as aforefaid fhall have been deh-
vered in any Diftrift, except the City of Lon-
don, (hall, from Time to Time, and when-
ever the fame fhall be neceffary, or when
thereunto required, caufe to be tranfmitted to
the faid Commiflioners afting for the faid City,
a Certificate of the Amount of the Profits
arifing as lafl aforefaid, which fhall have been
afTeffed by them, which Certificates fhall re-
fpcftively contain the Names and Places of
Abode, or other Defcriptions, of the refpec-
tive Perfons on whom fuch AffeiTments fliall
have been made, and the particular Stock of
Annuities on which fuch Profits fliall arife ;
which Certificates fhall exempt the Party fo
afTeflfed from any further AfTeflrnent on Ac-
count of the faid Annuities j and the like
Certificates fhall be tranfmitted in like Manner
of all Exemptions allowed by the faid refpec-
tive Commiflioners from the faid lafl men-
tioned Duties.
Referees may
fettle the
Amount of
Du^y Jo he
paid for Di-
vidct)ds.
LXXV. Provided alfo, and be it further
enacted. That where any Referees fhall be ap-
pointed, as herein-after direfted, to fettle and
afcertain the Amount of the Sums which ought
to be paid by the Party in fuch Reference, in
refpcd of Profits arifmg from any ProfeflSon,
>- *^ Trade,
43° GEO. III. Cap. 122. 81
Trade, or Manufacture, it fliall be lawful for
them at the fame Time to fettle and afcertain
the Amount of Duty payable by the fame
Party, in refpeiSt of his or her Profits ariling
fromfuch publick. Annuities ; provided that a
feparate Account thereof be taken, and the
Computation thereof be made at the Rate
before prefcribed, without Deduction or
Abatement ; and the Settlement and Determi-
nation of fuch Referees fhall be of the like
Force in refpefl: of the faid laft mentioned Du-
ties, as in refped of the other Duties before men-
tioned ; and the Referees fhall proceed therein
in the Manner herein-after provided, as well
in regard to the Afcertainment of the Duty
as to the Payment thereof.
LXXVI. And be it further enafted. That Accountsto
in order to the due AfTefTment of Perfons en- AjJ^oumof^
titled to Dividends, or Shares of Annuities DividcnHsby
payable out of the publick Revenue, all Per* p^^;^"^,;,'!'
ions and Corporations to whom the Payment fame to the
thereof (hall be intruded, fliall from Time to i"fFe<ao«
Time deliver an Account of all fuch Divi-
dends and Shares to fuch Infpcftor or Sur-
veyor as fliall be authorized for that Purpofe,
under the Hands of Three or more of the
Oommiffioners for the Affairs of Taxes, upon
Demand thereof, in like Manner as the State-
ments of the Income of fuch Perfons and
Corporations ar€ required to be delivered.
every Perfon, who as Tmftce, Guardian, Tu- 1'^ ^' "«■'».
'^ ^ . ' ' having the
tor. Curator, or Committee, or as Attorney, Controui of
Agent, or Fador, of any Perfon or Perfons, P'orcrtvto
Bi 43'GEO. III. Cap. Hi,
whether under Incapacity or not, and whe-
ther refiding in Great Britain or not (except
fuch Perfons and fuch charitable Inftitutions,
as are herein exempted from the faid Duties),
and the Chamberlain, Treafurer, or other
Officer of any Corporation, Company, or
Society, in Great Britai?i, and the Account-
ant General of the Court of Chancery, and
every Officer of any other Court in Great
Britain, having the Diredion and Controul of
any Property vefted in the faid publick An-
nuities, who Ihall, in refpcd of their feveral
Offices, be in the Receipt of Dividends pay-
able upon the faid publick Annuities^ fliall be
anfwerable for the doing all fuch Acts, Mat-
ters, and Things, as fhall be required to be
done, in order to their being duly affelTed, or
to the claiming of Exemptions from the faid
Duty in Cafes herein allowed ; and it fhall be
lawful for every Perfon hcrein-before de-
fcribed, by and out of fuch Dividends, when-
ever the fame (liall be received, to retain fo
much and fuch Part thereof from Time to
Time as fhall be fufficient for the Satisfadion
and Difcharge of fuch Duty ; and every Per-
fon before defcribed fhall be and they arc
hereby refpectively indemnified againft all and
every Perfon and Perfons, Corporations, Com-
panies, and Societies whatever, for all Pay*-
ments on account of the faid Duty which
they fhall refpedively make in purfuance of
this Acl.
Sums paid LXXVIII. Provided always, and be it fur-
pendingdir- ^j^^j. gnaded. That in all Cafes in which the
puted Titles, ' ■, ■, ^ v
to be repaid to Title to any Property under the Controul or
P.\rties if their Diredion
43' GEO. tit. Cap. i2i, 9^
DIreclion of any Court of Equity, or otlier shares entitle
Court, in any Suit depending or otherwile, AbJe^^^nt.
or the Proportions thereof, fhall be uicertain,
either by reafon of any Contingency to which
the fame may be fubjeft, or by r:afon of any
Difpute concerning the fame, or for any other
Caufe, at the Time of the Duty being charged
thereon, and the fame fli.ill be paid accord-
ing to tlie Diredions of this Ad, either by
the Receiver or Receivers of the Profits, or
by any Officer of fuch Court, and it fiiall
appear upon the Settlcnent or Afcertainmcnt
of fuch Property, that the annual Income
arifmg therefrom, or from any Proportion
thereof, belonging to any Perfon together
with all other Income of the fame Perfon,
Ihall not have amounted to One hundred and
fifty Pounds per Aiinufii^ v Ihall be lawful for
the Commiflloners of His Majedy's Treafury
to order fuch Relief as the Party Would have
been entitled unto at the Time of making
the Afleifment, if the Title to fuch Property
had been then afcertaiued, and to direct Re-
payment of the Sums which fhall appear to
them to have been overpaid, in fuch Manner
as to them fhall feem juit and expedient.
LXXIX. And be it further enabled . That rJut'eson Di-
the Sums afTeffcd by the faid Commiflioncrs, "^^^tz'th^''
\fi refped of the faid lafl mentioned Duties, D its in
fliall be entered in their Books, together with Scacdule (D).
the Sums afTeffed by the fame CommifTioners,
in refped of the Duties herein-after men-
tioned, contained in Schedule ( I )). and fhall
be paid and difcharged by the Uke Rules and
Regulations, and under the like Penalties, as
*.'i*5'^:Mj Y 2 are
84> 43' GEO. III. Cap. 122.
are herein-after provided in refpe6l of fuch
Duties.
Duty on Di- LXXX. And be it further enadcd. That
vidends, if not j^^ ^^^ Subjea of His Majeav fliall, after
Vaul, maybe • , i: ^ uv ^ \ • r r -j
recovered in Kcceipt ot any pubiick Annuity as aroreiaid,
i"^-^d K"^*'^^ or any Share therein, or any Dividend thereof,
dum^ '"^' either at the Bank of Englmid, South Sea
Houfe, Eaft India, Houfe, or Exchequer, neg-
left to pay the fame for the Space of Six Ca-
lendar Months thereafter, or Ihall depart from
that Part of the United Kingdom of Great
Britain and Ireland called E?igland into any
other Part of the faid United Kingdom, with-
out fatisfying and paying the Duty payable
on the Share or Dividend fo received, fuch
Duty fhall be recoverable as a Debt on Re-
cord to the King's Majelly, His Heirs and
Succeflbrs, with full Cods of Suit, and all
other Charges attending the fame ; and the
like Procefs fhall thereupon ilfue at the In-
ftance of His Majefty's Attorney General for
England or Ireland, or the Advocate of Scot-
land, againfl fuch Perfon, his or her Eltate,
Goods, Chattels, and Effedls, according to
the Laws of that Part of the faid United King-
dom wherein fuch Perfon fliall refide ; and
fuch Proceedings fliall be thereupon had for
the Recovery of the faid Sum, and all Coils
and other Charges attending the fame, as may
lawfully be had in fuch Parts of the faid
United Kingdom refpedively, for the Reco-
very of Debts due to Plis Majefly arifing
within the fame, any Law, Ufagc, or Cufloni
to the contrary notwithftanding ; and ' if 'any
Attorney, Agent, or FaQor fliall receive any
fuch
43* OEO. III. Cap. 122. 65
fuch Annuities, Stinres, or Dividends, with-
out retaining in his Hands, and paying the
Duty chargeable thereon, except in fuch Cafes
where the Principal for whom he fo ads fhall
have claimed and obtained a Certificate of Ex-
emption from the faid Duties, every fuch At-
torney, Agent, or Faftor, fo negleding, fhall
forfeit and pay the Sum of Twenty Pounds
over and above the Duty fo payable.
LXXXI. Provided alfo, and be it further For afcertsin.
enafted, That where the Stock of any Perfons ^"ockr'"^"
fhall fland in the Books of the Company of
the Bank of England, or Scut/j Sea Company,
or of the Exchequer, in the Name of any
Truflee, Agent, or Fadlor, for fuch Perfons as
oforefaid, fuch Truftee, Agent, or Factor (hall
be anfwerable for the faid Duties, unlefs he
fhall prove on Oath before the Commiffioners
for the Purpofes of this Act, acting for the
City of London, to their Satisfaction, that fuch
Annuities, Dividends, and Shares bond ^de
belong to Perfons not Subjects of His Majefly^
and not refident in Great Britain, in which
Cafes the faid Commiffioners are hereby re-
quired flrictly to examine as to the Perfons
to whom fuch Annuities, Dividends, and Shares
belong, and the refpedtive Places of their or-
dinary Refidences, and all other Circumftances
neceltary for their Information, and to require
from the Caihier or Cafliicrs, or other Officers
belonging to the refpeftive Offices where fuch
Dividends fhall be payable, fuch Information
refpedting the fame as the faid Commiffioners
fhall think neceffary ; and to grant to the
Party making fuch Application a Certificate of
F 3 fuch
85 43" GEO. m. Cap. 122.
Ccrrificate of futh Exemption : Provided alfo, that where
bc*obtained!° *^^ Stock of any Perfon fhall ftand in the Name
or Names of fuch Perfon, or of any other Per-
fon not refident in Great Briiam, it fhall be
lawful for the Attorney, Agent, or Factor,
having Authority by virtue of any Letters or
Powers of Attorney to receive^ the Dividends
arifmg from fuch Stock, to make fuch Appli-
cation as aforefaid to the CommifTioners for
the Purpofes of this Ad, a£ling for the City of
- ; ' Londo7i ; and on due Proof of the feveral Cir-
cumftances before required, the faid Commif-
fioners (hall grant fuch Certificate as before
dircfted, in order that fuch Exemptions may
be duly carried into Effect.
On Transrer LXXXII. And be it further ena£ted, That
ti'ie"certifiaue whenever the Stock for which any fuch Ex-
to be vacated, emption fhall have been obtained, or any Part
thereof, fhall be transferred or afUgned to any
Perfon or Perfons, Corporation, Company, or
Society whatever, the faid Exemption fhall
New Certifi- ceafe : Provided always, that where the Whole
*^^anted''for ^^ ^Vich Stock, or Intereft therein, fliail not be
theRrma nd- fo transferred or affigned, it fhall be lawful for
ernottrani. the faid Commiffioners, on fuch Proof as is
' * herein-before required on like Application for
that Purpofe, to giant a like Certificate for
the Purpofe of exempting the Remainder of
fuch Stock, and fo from Time to Time, fo
long as any Part of the faid Stock fhall con-
tinue to be entitled to the faid Exemption.
P«n5fhmgPer. LXXXIII. And be it further enaded. That
Jentiypreteiid- *f ^'^J Perfon fhall, with Intention to defraud
ing thar Stock His Majefty, His Heirs or SuccefTors, falfely
IS the Properly •'J' -
of foicigntis, ^ -
, 4$" GEO, m. Cap. 122. 87
or fraudukntly make any Claim of any ftich
Annuity, Dividend, or Share of any fuch An-
nuity, as belonging to a Pcrfon not bdng a
Sub|<ift of His Majefty, and not refident in Great
Britain, contrary to the Intent of this Aft,
every fuch Perfon fhall be liable to be affeflfed
in Treble the Duty to be charged on the laid
Annuities, Dividends, and Shares at the Rate -
prefcribed by this Aft, and fhall moreover for-
feit to His Majefty, His Heirs and SuccefTors,
the Sum of Five hundred Pounds.
LXXXIV. And be it further enafted. That ^f;^^;'^^^^^^
the Schedule marked (D) herein-after men- of "the Act.
tioned, and the Rules therein contained, fhall
be deemed and conftrued a Part of this Aft,
as if the fame were herein inferted under a
fpecial Enaftment.
Schedule (D.) ScheduU(D).
Upon the annual Profits or Gains, arifing Duty on Per-
or accruing to any Perfon orPerfons refiding ^""y^^^f^^^^
in Great Britain, from any Kind of Property tain.
whatever, whether fituate in Great Britain or
^Ifewhere, or from any Profeffion* Trade, or
Vocation, whether the fame fhall refpeftively
be caiTied on in Great Britain or elfewhere,
there fhall be charged for every Twenty Shil-
lings of the Amount of fuch Profits or Gains,
the yearly Sum of One Shilling :
And upon the annual Profits or Gains arifmg Duty on Per*,
or accruing to any Perfon or Perfons whatever, |>;p "?* r«-
whether bubjefts or His Majefty or not, al- Britain,
though not refident within Great Britain^ from
F 4 any
88 43* GEO. m. Cap. 122.
Schedubi'D). any Property whatever in Great Britain^ or any
" Profellion, Trade, Employment, or Vocation,
exercifed in Great Britain, \htxe fliall be charged
for every Twenty ShilUngs of the Amount of
fuch Profits or Gains, the yearly Sum of One
Shilling, except the Intereft of Debts due to
Foreigners not refident in Great Britain, '«
To what the Which laft mentioned Duties fliall extend
anVby'^whom ^^ every Defcription of Property or Profits
to be paid. which fhall not be chargeable or charged to
either of the faid Duties contained in Schedules
- (A), (B), or (C), and to every Defcription of
Employment of Profit not chargeable or
charged to the Duty herein- after mentioned,
contained in Schedule (E), and not fpecially,
exempted from the faid refpedive Duties, and
fhall be charged annually on and paid by the
Perfon or Perfons, Bodies Politick or Corporate,
Fraternities, Fellowflups, Companies, or So-
cieties, whether Corporate or not Corporate,
receiving or entitled unto the fame, his, her, qx,
their Executors, Adminiftrators, SuccefTors',*
and Aifigns refpettively.
Rules for af. Rules for afcertaining the faid laft mehtione<J
cei taming the Diilies in the particular Cafes herein men-
Duties. . f^
tioned.
iri/nnn -!0' ^ i^ft Cafe. — Duties to be charged in reJpeSl of
'■•'^'''^'^ any Trade or Manufadure,
Computation Firft. — The Duty to be charged in refpe^
^ Duty on thereof Ihall be computed on a Sum not lefs
than the full Amount of the Profits or Gains
of fuch Trade or Manufacture, upon a fair
and jufl Average of Three Years, ending on
Uio>3U fuch
43'Gi:0. III. Cap. 122. ^9
fuch Day of the Year immediately preceding SchtJuU (D).
the Year on which the Accounts of the faid —— — —
Trade or Manufadture fhall have been ufually
made up, or on the Fifth Day of April pre-
ceding the Time of making the Aireffment,
and Ihall be paid without other Deduction than
is herein after allowed.
•Second — The faid Duty fliall extend to Towf,omihe
every Perfon or Perfons, Bodies Politick or D"'>^''f^"^"*'
Corporate, Fraternities, Fellowfliips, Com-
panies, or Societies, and to every Art, Myftery,
Adventure, or Concern, carried on by them
refpeftively in Great Britain or ellewhere as
aforefaid.
"tTiird. — NoDedudions fliall be made from Dj.ductionst»
fuch Profit or Gains on Account of any Sums ^^aiioweU.
expended for Repairs of Premifes occupied
for the Purpofc of fuch Trade or Manufacture,
nor for any Sum expended by them for the
Supply or Repairs or Alterations of any Im-
plements or Utcnfils^ or Articles employed for
the Purpofe of fuch Trade or Manufacture,
beyond the Sum ufually expended for fuch
Purpofes, according to an Average of Three
Years preceding the Year in which fuch M-
feflment Ihall be made.
Fourth. — In eftimating the Amount of the N" DsHurrion
Profits and Gains arifing as aforefaid, no De« iH^^^^T.
duCtion fliall be made on account of any an-
nual Iniertft, or any Annuity, Allowance or
Stipend, payable out of fuch Profits or Gains,
except the Intereft of Debts due to Foreigners
jjot refuknt in Great Britain,
''-•■'Sl Second
$3 43° GEO. ill. Cap. 122.
schedua (D). 5^^^^^^ C,St.^Tbe Duty to he charged in
refped of Profcjfmis^ EmphymentSy or Vo^
catiom. . ,
com,>.u.tk;n Firft.-The Duty to be charged in refp^aE
ProtcUiou.. thereof fhtill be computed at a Sum not lefs
than the full Amount of the Profits, Gams,
and Emoluments of fuch Profeffions, Em-
ployments, or Vocations, within the preceding
Year, ending as in the Firft Cafe, to be paid
on the actual Amount of fuch Profits or
Gains, without any Deduction.
Third Cafe. — The Duty to he charged in re-
„ . fpecl- &f Property of an uncertain annual
Value, not charged in Schedule (A).
Co.rpntatt n The Duty to be charged in refpeft thereof
Qiuc'tain" f^^'^^^ ^^ Computed at a Sum not lefs than the
Profi s,txc-pt full Amount of the Profits or Gains arifing
onnnAver7<>c ^herefrom, within the preceding Year, ending
of Five Years J as in the Fiift Cafe, to be paid on the aftual
otjKr than Amount of fuch Profits or Gains, without any
Deduction, except m the Cafes or an Mmes
herein enumerated, the Duty whereon Ihall be
computed on an Average of the Five preced-
ing Years ending as aforefaid, and not other-
wife : Provided, that if it fhall be proved to
the Satisfaction of the Commiffioners, that any
Mine has from fome unavoidable Caufe been
decreafed, and is decreafing in the annual
Valiie thereof, fo that the Average of Five
Years will not give a fair and juft Eflimate
cf the annual Value thereof, it Ihall be lawful
itsy compute fuch annual Value on the aftual
Amount of the Profits and Gains in the pre-
ceding Year, ending as aforefaid, fubje<^t to
fucU
43' GEO. m. Cap. 1^2. 91
fuch Abatement on account of Diminution of SchifuJf(D').
fuch Profits within the current Year as is here- — —
in provided in other Cafes; provided alfo^ that or Mines ftop.
where aTiy Mine, which fliall have been wurlyed ^'* "'** "^*'
wjitliia fuch preceding Periods as aforefaid x^f
fpedlively^ fhall from fome unavoidable Caofe
have wholly failed it fliall be lawful for the
faid Commiffioners, on due Proof thereof, to
difcharge any Aflcflment to be made thereon
under either of the preceding Rules.
Fourth Caff. — The Bitty to be charged in C •miMnafioa
refp.a of Intcrejl arifing from Securities slcu-^i.sT,'"
in Ireland, or in the Bvitifli Planiatio7is inla^iJ, *tc.
in America, or in any other of His Ma-
jcfly*s Do7ninions out of Great Britain, a?id
Foreign Securities.
The Duty to be charged in refpe£l thereof
(hall be computed on a Sum not lefs than the
Whole and jufl Sum and Sums ffo far as the
fame can be computed) which have been or
•will be received in Great Britain, in the cur-
rent Year, without any Dedudion or Abate-
ment.
Fifth Cafe.— 7*^^ Duty to be charged in ;y- Computntion
fped of PoffeJJions in Ireland, or in the i>,-otefl'ons'm
Britifii Plantations in America, or in any Ireland, k^t,
other of His Majefiy's Dominions out If
Great Britain, and Foreign Poffejfions.
The Duty to be charged in refpeft thereof
fliall be computed at not lefs than the full
Amount of the aftual Sums annually received
in Great Britain, either for Remittances from
thence payable in Great Britain, or from Pro-
perty
92 43* GEO. III. Cap. 122.
Schedule {v>). perty imported from thence into Gr^^/ Bri'
tain^ or from Money or Value received in
Great Britairiy and arifing from Property of
any Perfon or Perfons, which fliall not have
been imported into Great Brita'm^ computing
the fame on an Average of the Three preced-
ing Years, as direfted in the Firfl: Cafe, with-
out Deduction or Abatement.
Cornputntion
of D iti' cii
Profits.
Ternponry
A!>fentce- to
be charged as
Reiidencs.
Sixth Cafe. — The Duty to be charged in re-
fpe6l of any annual Profits or Gains not
falling under a?iy of the foregoing Rules^
and not charged by virtue of any of the
cfher Schedules contained in this A6t^
The Nature of fuch Profits or Gains, and
the Grounds on which the Amount of the
Duty chargeable thereon fhall have been com-
puted, and the Average taken thereon, (if
any), fhall be ftsted to the Comraiffioners, and
the Com.putation fhall be made on the Amount
af the full Value of the Profits and Gains
received annually, or according to fuch Ave-
rage as aforefaid, as fliall be direded by the
faid Commifiioners, to the befl of the Know-
ledge and Belief of the Perfon or Perfons in
Receipt of the fame, or entitled thereto.
LXXXV. And be it further enafted. That
any Subjed of His Majefty, whofe ordinary
Refidence fhall have been in Great Britain,
and who fhall have departed from Great Bri-
tain and gone into any Parts beyond the Seas
for the Purpofe only of occafional Refidence
at the Time of the Execution of this AQ:,
fhall be deemed, notwithHanding fuch tempo-
'.'/^/; rary
43° GEO. m. Cap. ICC. 9j
rary Abfence, aPerfon chargeable. to the Du-
ties mentioned in Schedule (D), as a IPerfon
adually refiding in Great iin/a/w,' and IhaU
be afTefled and charged accordingly (in M'ah-
ner herein-after di reded) upon the whole
Amount of his or her Profits or Gains, whe-
ther the fame fhall arife from Property in Great
Britain or elfewhere, or from any Allowance,
Annuities, or Stipends, except as herein is ex-
cepted, or from any Profeilion, Employment,
Trade, or Vocadon, in Great Britain, or elfe-
where.
LXXXVI. Provided always, and be it fur- Tempyiary
ther enafted, That no Perfon who Ihall, on ^otctSgcl
or after the palling of this Act, adlually be nnicf:^ aft^V
in Great Britain for fome temporary Purpofe ^eojjjlccl'*
only, and not with any View or Intent ot ef-
tablifhing his or her llefidence therein, and'
who Ihall not adlually have refided in Great
Britain for the Period of Six fucceflive Ca-
lendar Months, fhall be charged with the faid
lafl mentioned Duties as a Perfon refiding in.
Great Britain^ in refpedl of the Profits or
Gains received from or out of any PoifefTion^
in Ireland, or any foreign PolTefnons, or from
Securities in Ireland, or Foreign Securities ;
but never thelcfs, every fuch Perfon fliTill, after
fuch Six Months Refidence therein, be charge-
able for the fame from the Commencement of
the Year, in cafe fuch Perfon Hiall have been
then refident in Great Britain ; or if not fo
refident, then from the Period of I^i^ or,h^
having come into Great Britain.
LXXXVII. Pro-
$4 43*C^EO. III. Cap. 122.
Pei-nms LXXXVII Provided alfo, and be it further
empn".f,!nd etiaded, That any Perfon who flull depart
returning, to froin Great Britain^ after claiming fuc.h Ex-
be charged, emptlon, and fnall again return to Great Bri-
tain before the Fifth Day of /Ipril next after
fuch Claim made, fiiall be chargeable to the
faid Duties as a Perfqn refiding in Great
Britain for the Whole of the Year in which
fuch Claim fiiall have been made,
offiosrsof ^ LXXXVin. And be it further enafted,
to'hedl:i!g"d That all Bodies Politick, Corporate, or Col-
(o the Duties legiaic, Companies, Fraternities, Fellowlhips,
SpoKUKJiis^ °^ Societies of Perfons, whether Corporate or
not Corporate, fhall be chargeable with fuch
and the like Duties as any Perfon or Perfons
will under and by virtue of this Act, be
chargeable with ; and that the Chamberlain or
other Officer afting as Treafurer, Auditor, or
Receiver, for the Time being, of every fuch
Corporation, Company, Fraternity, Fellow*
fhip, or Society, fnall be a^fwerable for doing
all fuch Acts, Matters, and Things, as fhall
be required to be done by virtue of this Aft,
in order to the aflefTing fuch Corporations,
Companies, Fraternities, Fellowfliips, or So-
cieties, to the Duties granted by this Ad, and
paying the fame.
iT'uftees and LXXXIX. And bc it further enafted, That
<iua,diansto the Truftee or Truftees, Guardian or Guar-
the Duties on dians, 1 utor or Tutors, Cur.itor or Curators,
Account ot Committee or Committees, of any i'crfon or
'" ' ' Perfons, being Infants, or mafried Women,
Lunaticksj Idiots, or Iiifane, having the Di-
redion,
43^ GEO. III. C4)iaa2. 95
te^tlon, Controul, or Managemferit of ithe
Property or Concerns of fuch Infants, mar-'
ried Women, Luaaticks, Idiots, or iii(;me
P«rfons, whether fuch Infants, married Wo-
men, Lunaticks, Idiots, or infane Perfons, (hall
rcfide in Great Britain or not, (hall be charge-
able to the faid laft mentioned Duties, in like
Manner and to the fame Amount as would be
charged if fuch Infants were of full Age, or
fuch married Women were fole, or fuch Lu-
naticks Liiots, or infane Perfons, were capable
to aft for themfelves ; and any Perfon or Per- Receivers to
fons not refident in Great Britain, whether perfcns^not
Subje^U of His Majt;ftv or not, Ihall be charge- reiidm ' in
able in the Name or Names of fuch Truftee '''-'^^ ^'"'^'^
or Trudees, Guardian or Guardians, Tutor
or Tutors, Curator or Curators, Committee
or Committees, or of any Agent or Agents,
or Receiver or Receivers, having the Receipt
of any Profits or Gains arifing as herein men-
tioned, and belonging to fuch Perfon or Per-
fons, in the like Manner and to the like
Amount as would be charged if fuch Perfons
were refident in Great Britain, and in the
actual Receipt thereof; and every fuch Truf-
tee, Guardian, Tutor, Curator, Committee,
Agent, or Receiver, fhall be anfwerable ' for
the doing all fuch Acls, Matters, and Things,
as (hall be required to be done by virtue ot
this Aft, in order to the alTelling fuch Perfons
to the Duties granted by this Aft, and 'paying
the fime.
XC. And be it further enafted, That the '^"'^[^^^^Swrt
Receiver or Receivers appointed by the' Court of" h.ir.ccry,
of Chancery, or by any other Court in Great ttc
■Britain,
$6 43" GEO. III. Cap. 122.
I Britain, having the Direftion and Controul-
of any Property in rdpeiSt whereof a Duty is
charged as laft mentioned^ whether the Title
to i'uch Property fhali be uncertain or not, or
fubjecl to any Contingency or not, or be de-
pending, or be not alcertained by reafon of
any Difpute or other Caufe, fkall be charge-
able to the faid Duties in like Manner, and to
the like Amount, as would be charged if the
faid Property was not under the Direction arrd
Controul of fuch Court, and the Title thereto
was certain, and not fubjcft to any Contin-
gency whatever ; and every fuch Receiver
fhall be anfwerable for doing all fuch Matters
and Tilings as (hall be required to be done by
virtue of this Ad, in order to the aflefling
the Duties granted by this Act, and paying
the fame.
Married Wo-
a> lolf , to be
cuarged.
Married Wo-
mt-n living
with their
Hufbands, to
be charged in
their iNames.
Truilees cf
Perlons of fii!l
Age refid.rig
in Great
Briia'H, to de-
liver tlieir
Names and
Hefidtn^es
XCI. And be it further ena£ted. That any
married Woman acting as a fole Trader by
the Cuflom of any City or Place, or other-
wife, fliall be chargeable to fuch and the like
Duties, and in like Manner, except as herein-
after is mentioned, as if Ihe was actually fole
and unmarried : Provided always, that any
married Woman living with her Hufband, fhall
be charged in the Name of the Hufband, and
not of her Truftee or Trullees.
XCII. Provided always, and be it further
enafted, 1 hat every Truftee (except fuch
Trultees who (liall have authoris^ed the Receipt
of the Profits ariling from Truft Property, by
the Perfon or Perfons entitled thereunto, or
his, hetj or their rc(pec"tive Agent or Agents,
and
43*" GEO. m. Cap. 122: 97
thd which Perfon or Perfons fhall actually re-
ceive the fame under fuch Authority), and
every Agent or Receiver (except Bunkers, or
Pcrfons ading as fuch, and receiving Pro-
perty for which fuch Bankers or Perfons afore-
faid (hall be accountable), of any Perfon or
Perfons being of full Age, and refident ia
Great Britain (other than married Women,
Lunaticks, Idiots, and infane Perfons), (hall
return a Lift, in the Manner herein-after re-
quired, of the Names and Refidences of fuch
Perfons, without being required to do any
other Ad for the Purpofe of afleffing fuch
Perfons, unlefs the Commiffioners ading in
the Execution of this Ad in refped of the
Affeflfment to be made on fuch Perfons (hall
require the Teftimony of fuch Truftees,
Agents, or Receivers, in purfuance of the
Diredions herein-after given.
XCIII. And be it further enaded. That Truficssand
where any Perfon being Truftee, Agent, or cor^^^^^lm
Receiver, Guardian, Tutor, Curator, or Com- nny retain th«
mittee, of or for any Perfon or Perfons, (hall ^"*>'*
be aflefled as herein-after mentioned, in re-
fped of fuch Perfon or Perfons ; or where
any Chamberlain, Treafurer, or other Officer
of any Corporation, Company, Fraternity, or
Society, fliall be fo aflfefled in refped of fuch
Corpoiation, Company, Fraternity, or Society
as aforcfaid ; then and in every fuch Cafe it
fliall be lawful for every Perfon or Perfons
who fliall be fo alTcfled, by and out of the
Money which fliall come to his or her Hands
as fuch Truftee, Agent, or Receiver, Guar-
dian, Tutor, Committee, or Curator, as aforc-
G faid.
98 43** GEO. III. Cap. laa;,
faid, or as fuch Chamberlain, Treafurer,
Clerk, or other Officer, to retain fo much
and fuch Part thereof from Time to Time as
{hall be fuflScient to pay fuch Affeffment ; and
every fuch Truflee. Agent, or Receiver,
Guardian, Tutor, Committee, or Curator,
Chamberlain, Treafurer, Clerk, or other Of-
ficer, (hall be, and they are hereby refpe6tively
indemnified againfl all and every Perfon and
Perfons, Corporations, Companies, Frater-
nities, or Societies whatfoever, for all Pay-
ments which they fhall refpedively make in
purfuance and by virtue of this Ad.
By whom Pro. XCIV. And be it further enafted, That the
f om La^d ^''^fits of any Mefluages, Lands, Tenements,
belonging to He reditaments, or Heritages, occupied by
pubhcic Com- any Company of Perfons engaged in Trade
ifteikdT^^ ^ OT Manufadure, or any Adventure or Con-
cern eltablifhed by Act of Parliament, or
Charter, or being otherwife of a publick Na-
ture, may under the Regulations herein-after
contained, be flated and alTefTed to and by
the Commiflioners hereby appointed ; and
the Clerk, Treafurer, Auditor, or Receiver
of fuch Company, fhall be anfwerable for do-
ing all fuch A£ts, Matters, and Things, as
fhall be required to be done by virtue of this
Aft, in order to the afTeffing fuch Compa-
nies in refped: of fuch Profits to the faid lafl
mentioned Duties, and paying the fame ; and
that no fuch Company who fhall duly return
or caufe to be returned fuch Profits to the
Commiflioners for executing this Ad fhall
be liable to be afTeffed for the Profits arifing
from the fame MelTuages, Lands, Tenements,
Hereditaments,
43* GEO. HI. Cap. 122. 99
Hereditaments, or Heritages, to any other
Duties granted by this Ad ; provided no fuch
Company fhall be liable to be charged as
herein-after mentioned, for fuch Part of the
Profits of their Trade, Manufacture, Adven-
ture, or Concern, as fhall be payable to any
Officer of fuch Company for his Salary or
Wages, who fhall be duly charged to the
fame by the Commifli oners for executing this
Aft, in refpeft of Offices or Employments of
Profit.
XCV. And be it further enafted. That DutyonTrade
the Computation of the Duty to be charged \°^^.;Xf"^
in refpeft of any Profeffion, Trade, or Ma- and Partners
nufafture, or any Adventure or Concern, ^g^l^fiy^unfds
whether carried on by any Perfon fingly, or they declare
by any One or more Perfons jointly, fhall be their leipec-
j I r C 2.U rt C. o • • tive Shares,
made exclufive or the Fronts or Gams an- and the Re-
fing from Lands, Tenements, or Heredita- ^^^'^ fliali bs
ments occupied by joint Partners for the Pur- fi.itafting
pofc of fuch Profeffion, Trade, or Manufac- ''artner refi-
ture ; and the Computation of Duty arifmg £^^Ji!,. ^'^
in refped of any Trade or Manufafture car-
ried on by Two or more Perfons jointly, fhall
be made and flated jointly, and in One Sum,
and feparately and didinftly from any other
Duty chargeable on the fame Perfons, or ei-
ther or any of them ; and that the Return of
the Partner who fhall be firfl named in the
Deed, Inflrument, or other Agreement of
Co-partnerfhip (or where there fhall be no
fuch Deed, Inflrument, or Agreement, then
of the Partner who fhall be named fingly, or
with Precedence to the other Partner or Part-
ners in the ufual Name, Style, or Firm of
G2 fuch
100 43" GEO. III. Cap. lai.
fuch Copartnerfhip, or where fuch precedent
Partner fhali not be an adling Partner, then
of the precedent ading Partner), and who fhall
be refident in Great Britain, and who is hereby
required to make fuch Return on Behalf of
himfelf and the other Partner or Partners,
whofe Names and Refidences fhall alfo be de-
clared in fuch Return, Ihall be fufficicnt Au-
thority to charge fuch Partners jointly : Pro-
orifnotrefi- vided always, that where no fuch Partner
dent, by an fhall be refident in Great Britain, then the
^^* ' Statements fhall be prepared and delivered by
their Agent, Manager, or Factor, refident in
Great Britain, jointly for fuch Partners, and
fuch joint AflfeiTments fhall be made in the
Partnerfhip Name, Style, Firm, or Defcrip-
tion : Provided alfo, that if the faid Partners
fhall declare the Proportions of their rcfpec-
tive Shaves in fuch Profeffion or Concern, in
order to a feparate AlTeffment, it fhall be law-
ful to charge them feparately and refpeftively,
at the Rate which fuch Proportions fhall be
chargeable with by virtue of this Ad ; but if
no fuch Declaration be made, then fuch Afleflf-
ment fhall be made jointly, according to
the Amount of the Profits and Gains of fuch
Partnerfhip ; Provided alfo, that any joint
Partner in fuch Profeffion or Concern, which
fhall have been already returned by fuch pre-
cedent Partner as aforefaid, may return his
Name and Place of Abode, and that he is
fuch Partner, without returning the Amount
of Duty payable inrefpedt thereof, unlefs the
Commiffioners refpeclirely fhall think proper
to require 'further Returns, in which Cafe it
fhall be lawful for fuch Commiffioners to re-
quire
43" GEO. in. Cap. 122. loi
quire from every fuch Partner the like Re-
turns, and the like Information and Evidence,
as they are hereby entitled to require from
the Partner making the Return of Duty.
XCVI. And be it further cnafted, That if in cafe of
amongft any Pcrfons engaged in any Profef- pa^^tnlrfli?
fion. Trade, or Manufadure in Partnerfhip theDutyto be
together, any Change (hall take place in any charged on
fuch Partnerftiip, either by Death or Diflblu- thcBufmeft
tion of Partnrrfhip, as to all or any of the antecedent to
Partners, or by admitring any other Partner * ^ ^ *'*^**
therein, before the Time of making the Af-
fcflTment, or wirhin the Period for which the
AfleflTmcnt (Ught to be made under this Ad,
or if any Perfon ftiall have fucceeded to any
ProfefTjon, Trade, or Manufaiture, or any
Adventure or Concern within fuch refpedlive
Periods as aforefaid, it fhali be lawful for the
faid rcfpcdive Commillioners, and they, and
a!fo the Party or Parties interefted, and every
Officer ading in the Execution of this Ad,
fhall compute and afcertain the Duty pay-
able in relped of fuch Pa7tner(hip, or any of
fuch Partner?, or any Perfon fucceeding to
fuch Profeflion, Trade, or Manufadure, or
Adventure or Concern, according to the Pro-
fits and Gains of fuch Bufincfs, derived during
the rtrfpedive Periods herein mentioned, not-
withftanding fuch Change therein, or Succef-
fjon to fuch Bufmefs as aforefaid, unlefs fuch
Partners or Partner, or fuch Perfon fucceed-
ing to fuch Bufmefs as aforefaid, fhall prove
to the Satlsfadi; n of the faid rcfpedive Com-
miffioners that the Profits and Gains of fuch
Bufmrfs have fallen (hort, or will fall fliort,
G 3 from
102 43*' GEO. III. Cap. 122.
from fome fpecifick Caufe to be alleged to
them fince fuch Change or Succeffion took
place, or by Reafon ihereof.
P'jfieffions in XCVII. And be it further enadted, That
totTafi-dTcd. *^^ ^"^y ^° ^^ affeffed by virtue of this Aft,
in refpe£t of the Profits or Gains arifmg from
Pofleffions or Securities in Ireland^ or in the
Britifo Plantations in America^ or in any other
of His Majefty*s Dominions cut of Great Bri"
tain, upon any Perfon refident in Great Bri-
tain as aforefaid, may be dated to and affeffed
by the refpective additional Commiffioners
afting for the refpective Places where the
Perfons receiving or entitled unto the fame
ihall refide, under the Regulations herein-
after mentioned ; and if the fame fhall be re-
ceived by any Agent, Attorney, or Factor,
fuch Agent, Attorney, or Fadt' r, fhall make
fuch Return of the Name and Place of Abode
of the Perfon entitled thereto, as is herein
required to be made of other Perfons of full
Age refident in Great Britain, or if not of
full Age, fhall be anfwerable for doing all
Ads, Matters, and Things, as fliall be re^
quired by this Act to be done, in order to
the afTcirmg fuch Profits to the faid lafl men.*
tioned Duties, and paying the fame.
lirSces hi XCVIII. Provided always, and be it fur-
lreianJ,or ther enafted, That the refpedive Perfons
^trvinginP^r- holding Offices In Ireland, or ferving in Parlia-
liament, and ° i. r< n i j r
rciidinff in ment, who inall or may be exempted rrorn
Great Britam g^^y ^ufies undcr the Management of the
chargeable as CommifTioners for the Affairs of Taxes, fhall,
Siibjedis refi. undci the like Circpmftances under which
(i.ng out of r I
i^rtat Britain. . *"*-*♦
43" GEO. m. Cap. in. 103
fuch Exemptions are to be claimed, be
chargeable to the Duties under this Act only,
in like Manner as Subjects of His Majefty re-
fiding oui of Great Britain*
XCIX. And be it further enaded. That Duties on Pro-
the Duty to be affefled by virtue of this Ad, I'^^l^f^^t^
in refpeft f the Profits or Gains arifing from where to be
Foreign Poflfeflions or Foreign Securities, -nay charged*
be ftated to and aflefled by the refpedtive
Commiffioners ading for the refpedive Places
herein-after mentioned (videlicet), London,
Brijiol^ Liverpool, and Glafgow^ according to
the Regulations herein- ifrer mentioned, as if
fuch Duty had been afleffed upon the Profits
or Gains arifing from 'rade or Manufadure
carried on in fuch Places refpeftively, and
fuch Duty fhall be ftated to and aflfefTed and
charged by the Commiffioners adi g for fuch
of the faid Places at or neareft to which fuch
Property ftiall have been firft imported into
Great Britain, or at or neareft to which the
Perfon who (hall have received fuch Remit-
tance?, Money, or Value from thence, and
arffing from Property not imported as a^ore-
faid, ftiall refide ; and in Default of the
Owner or Proprietor thereof being charged,
the Truftee, Agent, or Receiver of fuch Pro-
fits or Gains, (hall be charged for the fame,
and fhall be anfwerable for the doing all fuch
Ads, Matters, and I'hings, as (hall be re-
quired by this Ad to be done, in order to
the alTefllng fuch Profits to the Duties granted
by this Ad, and paying the fame, whether
the PcrfoQ or Perfons to whom the faid Profits
G 4 belong
104 43° GEO. III. Cap. ifi.
belong fhall be refident in Great Britain ot
not.
T'ne Governor
and Compaoy
of the Bank,
fU. (ball make
Statement
arifing from
Commerce,
and (hall be
charged by
Commitrion-
crs aftiiig for
the City of
London.
C. And be it further ena(^cd. That th^
Governor and Company of the Bank ofEng-
landj in rel'pedof the Annuities payable to
the faid Company at the Receipt of the Ex-
chequer, commonly called Bank Stock, the
Direftors of the United Company of Mer-
chants of England trading to the Eajf Indies,
in refped of the Annuities payable to the faid
Company at the faid Receipt, commonly called
Eafl India Slock, and the Governors and Di-
re^ors of the Company of Merchants trading
to the South Seas, in refped of the Annuities
payable to the faid Company at the faid Re-
ceipt, commonly called South Sea Stock, (hall
refpeftively caufe Statements to be made oti
the Amount of the faid refpedive Annuities,
as arifing from the Trade and Commerce car-
ried on by fuch Companies refpedlvely ; but
never thelefs, feparate and diftind from the
Amounts ©f any other annual Profits and
Gains in refpect of the Trade and Commerce
of fuch Companies refpe<3;ively, and fliall re-
fpeftively be charged for the fame by the
Commlffioners ading as aforefaid for the City
of London, in One AflelTment, by One Sum,
at the Rate herein-before prefcribed, on the
Whole of the Dividends received by the faid
refpedive Companies, without Abatement or
Dedudion ; and the proper Officer or Perfon
employed in the Payment of Dividends on
fuch Annuines, is hereby authorized to retain
and deduct out of fuch Dividends a propor-
tionate
43* GEO. m. Cap. 122. 105
tlonate Part in refped of the Duty fo afleffed ;
and fuch Officer and Perfon aforefaid, and all
others employed on Behalf of the faid Com-
panies, and the Governors and Directors
thereof refpeclively, is and are hereby indem-
nified for fuch Deductions ; and the Perfons
demanding fuch Dividends are hereby re-
quired to allow fuch Dedudions on the Re-
ceipt of the Refidue of fuch Dividends, and
fhall give Acquittances for the fame, as if the
Whole of the faid Dividends had been paid
to thcai refpedlively.
CI. And be it further enaded. That the Profits arifing
Profits arifing from any Canals, Inland Navi- f'"'^,'" ^t"*'* a
o r T7T r *o ^'« charge4
gallons or btreams or Water, or from any .-^s Profits of
Docks, or Waterworks of a publick Nature, Trade,
and belonging to any Company of Proprie-
tors, whethier Corporate or not Corporate,
Ihall be ftated in One Account to and charged
by the Commilfioners for executing this Ad,
afting for the City, Town, or Place, at or
nearefl to the Place where the general Ac-
counts fhall have been ufually made up, and
not elfewhere, as Profits arifmg from Trade,
according to the Regulations herein prefcribed
for afTefiing the Profits arifing from Trade.
CIJ. And be it further enaded. That all Mines, //r.t«
Mines of Coal, Tin, Lead, Copper, Mundic, |;ccol^"^^,o
Iron, and other Mines, all Iron Mills, Fur- .,dcafcin
naces, and other Iron Works, and other Mills Schedule (d).
and Engines of the like Nature, and all Salt
Springs and Salt Works, all Alum Mines and
Alum Works, all Waterworks, Streams of
Water, Canals, Inland Navigations, and Docks,
carried
io6 4f GEO. in. €ap. 122.
carried on as a Triadi; by the Owner or Own-
ers thereof, fhall be afleffed and charged to
the faid Duties under the Rule in the Third
Cafe, in the Schedule marked (D); and where
any fuch Property ftiall be let in any other
Manner than at a certain annual Rent, the
Duty in rcfpeft of the Property Iball be
charged and afleffed in the like Manner ; and
in every Cafe where fuch Properties fhall be
let to a Leffee or Leffees, Tenant or Tenants,
whether at a Kent certain or not, and the
fame fhall be worked and carried on as a
Trade, the Duty chargeable on fuch Leffee
or Leffees, Tenant or Tenants, fhall alfo be
charged and affefled in like Manner accord-
ing to the Rule in the Third Cafe before
mentioned.
Works and CIII. Provided always, and be it further
Engines i^-t at enafted, That where any Mills, Furnaces,
ni*^-n''>echarg- Works, Engines, Bridges, or Ferries, fhall
€ci according be let in fuch Manner, or under fuch Terms,
Kule.*^ ^'"^ Covenants, or Conditions, thar the Rent
thereof, although certain, ihill not, in the
Judgement of the Commiflioners, on occafion
of fuch Terms, Covenants, or Conditions of
letting, afford a jufl Rule for ellimating the
annual Value thereof, it fhall be lawful for
the faid Commiflioners, having received the
Return of the Proprietor, Owner. Lcffor, or
Landlord thereof, of the Amount of the an-
nual Value thereof, eflimated according to the
Rule in the faid Third Cafe, together with
the Grounds for fuch Computation, and on
Proof to their Satisfadtion that the fame can-
not be juflly charged on the Amount of fuch
Rent,
43"OEO. III. Cap. 121. 107
Rent, to charge and affefs the Duty in refpe£^
of the Property thereof, upon fuch Proprietor,
Owner, Leflbr, or Landlord, according to
the faid Rule; any Thing herein-before con-
tained to the contrary notwith (landing.
CIV. And be it further enafted. That the Profits arifing
Profits arifing to the Proprietors of any Quar- ^'°'" Minci,
-_ o_, T-n. ^C Tb- e/r. uncertain
nes or Stone, Slate, Limeltone, or Chalk, or inthckannual
from any Mines of Coal, Tin, Lead, Cop- ^if'"'';]*„^jj^
per, Mundic, Iron, and other Mines, or from d ttnci wh;re
any Salt Springs or Salt Works, or from any f^« '^me re
Alum Mines, or Alum Works, where the fi["arTmg
fame (hall be uncertain in the annual Value fromTjade.
thereof, or (hall not be let at a Rent to be
afcertained according to the Rules in Sche-
dule (A) before mentioned ; and alfo the
Profits arifing to any Leffees, Renters, or Te-
nants, of the Properties before defcribed, or
to any Company of Adventurers therein, fliall
be dated to and charged by the Commiffioners
for executing this Adt, in the Diitridt where
fuch laft mentioned Properties are fituate, as
Profits arifing from Trade according to the
Regulations herein prefcribed for affeffing the
Profits arifing from Trade.
ying
CV. And be it further enafted, That for Additional
the ordering, raifing, and levying the Duties g°'",'"'i^v°"n
contained in Schedule (D), the faid additional the Duties i»
Commifiloners fhall, at the Firft Meeting to Schedule (D),
be held under this Ad, or at a Meeting to be AiTdErs.
appointed for that Purpofe, or any Two of
them prefent at fuch Meeting, direft their
Precept or Precepts tofuch Perfon and Per-
fons as the Commiflloners for the Purpofes of
this
roS 43* GEO. m. Cap. 122.
this AQ. fhall have appointed Afleflbr or Af-
icflbrs for the Execution of this Ad, or ii^
cafe no fuch Appointment fhall have been
made, then to the Afleflbr or Aifeflbrs for the
Land Tax, the Duties on Houfes and Win-
dows, or any other Duties charged by Aflefl*-
'"* ment in their refpedive Diftrifts, requiring
them to appear before the faid additional
Commiflioners at fuch Time and Place as they
To adminifter fhall appoint, and fliall at fuch their Appear-
and toLitnSl ance adminifl:er to them the Oath required to
them with re- be taken by this Ad, and iflue to them their
/k fTeffment of Warrants of Appointments as Afl!eflbrs in the
the Duties. Execution of this Ad, figned by Two or more
of the Commiflioners for the Purpofes of this
Ad, and fuch Infl.rudions duly filled up as
fhall be neceffary for carrying this Ad into
Execution .
Affeflbrstofix CVI. And bc it further enaded. That the
general AffefTors to be appointed to execute this Ad
Notices on n n • i • i A^A i • i »* ■»
churchDocrs, ihall, withm the lime and m the Manner di-
^c requiring rcdcd by the Precept of the additional Com-
liver Lifts miflioners under this Ad> caufe general No-
within Twen- ficcs to be affixed on the Door of the Church
ty-one ays. ^^ Chapel and Market Houfe or Crofs (if any)
of the City, Town, Parifh, or Place for which
fuch AfTefl'ors ad, and if fuch City, Town,
Parifh, or Place fhall not have a Church or
Chapel, or Market Houfe or Crofs, then on
the nearefl: Church or Chapel to fuch City,
Town, Parifli, or Place, requiring all Perfons
who are by this Ad required to make out
and deliver any Lifl, Declaration or Statement,
to make out and deliver to the refpedive
Commiflioners, or to their Clerk at their re-
fpedive
43*" GEO. III. Cap. 122. 109
fpedlve Offices, to be defcribed in fuch No-
tice, all fuch Lifts, Declarations, and State-
ments accordingly, within fuch Time as fhall
be limited by fuch Precept, and which fhall
not in any Cafe be later than Twenty-one
Days from the Date of fuch Precept ; and General Na-
fuch general Notices fhall, when the fame dee.ned'fuf-
ftiall be made as aforefaid, be deemed fufficient ficicnt j
Notice to all Perfons refident in fuch City,
Town, Parifh, or Place, and the affixing the
fame in Manner aforefaid Ihall be deemed good
Service of fuch Notice ; and the faid refpec-
tive AfTeffors fhall caufe the faid Notices to be
from Time to Time replaced (if necelTary)
for the Space of Ten Days before the Time
required for the Delivery of fuch Lifls, De-
clarations, and Statements as aforefaid ; and and Perfom
every Perfon wilfully tearing, defacing, or ob- j|jmT"oforfWt
literating any fuch Notice fo affixed, during any Sum nor
the faid Space of Ten Days, fliall forfeit for exceeding «>/.
every fuch Offence any Sum not exceeding
Twenty Pounds, to be recovered as any Pe-
nalty may be resovered under the faid recited
Ads refpeftively.
CVII. Provided always, and be it further AnTeffbrsto de-
enaaed, That the faid AfTeffors fhall, within 'V'^^^S*.
the hke lime after receivmg the Precept of ofPcrfon»
the CommifTioners under this A£l, give Notice chargeable,
to every Houlenoider, or Occupier 01 any iiverStnte-
Apartment where the Dwelling Houfe fhall "J^j^,'' ; ^0!;.
be let In different Apartments, and to every „Mtri"ners°"*"
Lodger, Inmate, or other Perfon chargeable
to the faid Duties, and refiding within the
Limits of the faid Places where fuch AlTeffors
mall adV, or leave the fame at his or her
12 Dwelling
no 43* GEO. in. Cap. 122*
Dwelling Houfe or Place of Refidence, re-
quiring every fuch Perlon to prepare and de-
liver to the refpedive additional CommifTion-
ers, or to their Clerk at their refpcftive Of-
fices, to be defcribed in fuch Notices, all fuch
Lifts, Declarations, and Statements, as they
are refpedively required to do by this Adt,
within fuch Time as fhall be limited by fuch
Precept within the Period before mentioned;
Perfons neg- and if any Perfon refiding within any Parifh
iker LHts, <r^/<r. ^r Placc at the Time fuch general Notice as
to be Aim- aforefaid (hall be given, or to whom fuch
ditionai Cum". Notice fhall be perfonally given, or at whofe
miiTioners for Dwelling Houfe or Place of Refidence the
iaufCthS'the f^"^*^ ^^1^ ^e ^e^f' ^^^'^ ^^f^^e or neglea to
Penalty may make out fuch Lifts, Declarations, or State-
be levied, ments as may be applicable to fuch Perfon,
and as the Cafe may require, and deliver the
fame to the additional Commiflioners ap-
pointed for the faid Duties, or at their Office,
of which Notice ftiall have been given as afore-
faid, within the Time limited in fuch Notice,
then fuch additional Commiffioners fliall forth-
with iffue a Summons under their Hands, or
the Hands of any Two or more of them, to
all fuch Perfons making Default as aforefaid,
in order that the Penalty for fuch Refufal or
Neglefl: may be duly levied.
Perfons to de- CVIIL And be it further enafted. That
of rhsNames ^very Perfon when required fo to do by any
of Lodgers Notice given in purfuance of this Acl, ftiall,
("xtip^Ter" within the Period to be mentioned in fuch
vantsnotha- Notice, prepare and deliver to the AfTeffor or
virganyPrc- Affeflbrs of the PaHfli or Place where fuch
perty cnarg- -^ _ n n ^ ■, x -n • -ttt- • •
able.) Perfon Ihall reude, a Lift in Wruing, contain-
ing
* 43*^^^* ^^^' ^^P* '^2. Ill
iug to the heft of his or her Belief, the pro-
per Name aa i Names of every Lodger, In-
mate, and other Perfon being of full Age
(except of his or her Servants, not having to
the beft of his or her Belief any Property or
Profits chargeable by virtue of this Ad to
the faid lafl mentioned Duties), which Lift
fliall be figned by the Party delivering the
fame, and fliall at the fame Time alfo dehver Alfo a Dada-
to the faid Affeffor or AiTeflbrs, a Declaration [JerThrptrty
{bating in what Manner he or flie intends to intends to br.
be charged to the faid Duties contained in ^^^'^^5'} ^° ^^^*
Schedule D), and whether by the Commif- schedule (d)
lioners appointed as aforefaid, or by Reference '^v^^* *-°'"-
as herein-after mentioned; which Lilts fhall by Reference,
feverally be made out in fuch Form as fliall
be directed under the Authority of this Ad,
CIX. And be it further enaded, That Perfon s afting
every Perfon who fliall be in the Receipt of ^ept^ bankers
any Money or Value, or the Profits or Gains to ddirer in
arifing from any of the Sources mentioned in Ji^'tf/eOiuy '^
Schedule (D), chargeable by this Ad, on or being duly
belonging to any other Perfon or Perfons, in ^^^'^'S^'i*
whatever Charader the fame fliall be received,
(except Bankers, or Perfons ading as fuch as
aforefaid), being required fo to do in Manner
before mentioned, fhall within the like Period
prepare and deliver to the Afleflbr or Affeflbrs
of the Parifli, Ward, or Place where he or flie
fhall refide, and to whom the fame ought to
be delivered, a Lift in Writing in fuch Form
as aforefaid, figned by him or her, containing
the Name and Names and Places of Abode of
each and every Perfon to whom any fuch Pro-
perty fhall belong, together with a IDeclaration
whether
112 43° GEO. Iir. Cap. 122.
■whether fuch Perfon is of full Age, or a mar-
ried Woman living with her Huiband, or re-
fident in Great Britain^ or an Infant, Idiot,
Luna'ick, or infane Perfon, or a married Wo-
man for whofe Payment of the Duty hereby
charged on her the Hufband is not account-
able by this Ad, in order that fuch Perfon,
according to a Statement to be delivered as
herein mentioned, may be charged either in the
Name of the Perfon delivering fuch Lift, if
the fame fhall be fo chargeable, or in the Name
of the Perfon or Perfons to whom fuch Pro-
perty Ihall belong, if of full Age, and refidenc
in Great Britain^ and the fame be fo charge-
joint Tmltees able by this Ad; and every Perfon ading in
S?he Na'mfs* fuch Charadcr jointly with any other Perfon
and Rcfidence or Perfons (hall deliver a Lift of the Name or
^oiSd wkh*"^ Names and Place or Places of Abode of the
them. Perfon or Perfons joined with him or her at
the Time of delivering fuch Lift, and to the
fame Perfons to whom fuch Lift fhall be de-
livered.
Ccntrihutions CX. And whereas feveral Perfons exer-
t°'^*^d b^'^R c^^^^g Profeffions or Trades, or pofleffing Pre-
ference, may' perty chargeable to the Duties mentioned in
be received Schedule (D), and certain Trading or Com*
Regulations' mcrclal Corporations, Companies, or SociC"*
i.iiteadofAf- tics, chargeable to the faid Duties, maybe
tleiThe"powers dcfirous of contributing their full Share to
cfthe Ait. the Supplies hereby granted in refped thereof^
without the Invcftigation of their Means, un-
der the Powers given to Commiflioners and
others by virtue of this Ad, as herein-after
mentioned ; and it is expedient to enable fuch
Perfons. chher for thenifelves, or on Behalf
of
4fGE0. Itl. Cap. lii. m'S
of others exercifing the I'ke PfotefTions or
Trades, or poflciling the like Property, for
whom they aft in any o^ the Characters be-
fore defcribtd, and alfo fuch Corporations,
Companies, or Societies, to pay tbeir Contri-
butions in the Manner moil convenient to
themfelves ; be it further emitted. That it Parties to de-
fhall be lawful for any fuch Perfcn or Prfons, I'v-r Dcclaj-H-
, , ' , . tio 1- that ititf
either on his, her, or thetr own Account, or re-^ to bt
nn the Account of others as aforelaid, or on *^' dbyRc-
the Account of fuch CorporationSj Compa^
nies, or Societies, withm the rime herein-
after limited for making Returns of the faid
Duty payable by them or for which they are
accountable, in Wen of fuch Returns, to de-
liver to the Commillioners f>r the Purpofes of
this Aft, or to theif Clerk at their Office, a
Declaration in Writing, figned by him, her,
or them refpeftiveiy, to the EfFeft after men*
tioned : and every Perfon delivering fuch De- Upon Pay-
1 . 1 r • L r» 1 • r nient of heif
claration, and purluing the Regulations or contiibvu.on
this Aft, and paying the Contributions fixed tobediaharg-
and afcertdined according to fuch Regulations, f,irrh°'i"A(7
without Fraud, fhall be wholly difcharged fefTmcit fuf
from anv further AfTefTment, on Account of ^^"^ ^"' '
the Duties contained in the faid la ft mentionfd
Schedule under this Aft, for the Year in
which fuch Contribution (hall be made.
CXI. And be It further enafted, That every Formof bc-
fuch D claration fhall contain the Place of '^'^'■»*'°'^^'"**^
Abode of the Party whofe Signature Ihall be p"oriiVR«=-
fubfcribed thereto, and alfo the Name and »er«e»toaf«
Place of Abode of every other Perfon or Per- Sntiibudon.
f<)ns aforefaid, on whofe Account fuch De-
claration fhall be delivered, and the Charafter
H in
114 43° GEO. III. Cap. 123.
in which he, fhe, or they a£l for fuch other
Perlbn or Perfons, or the Defcription of the
Corporation, Company, or Society, for whom
Jie, flie, or they aft, and alfo the particular
Profeflion, Trade, Employment, or Vocation,
(if any), exercifed, or carried on by him, her,
or them, and the Place and Places of exercif-
jng or carrying on the fame, without fprcify-
ing any Sum or Amount of his, her, or their
* Profits or Gains arifing therefrom ; and alfo
any other Source or Sources from which any
Profits or Gains, however arifmg, are charge-
able as aforefaid, within the Intent and Mean-
ing of this Ad, as falling within any of the
Rules or Cafes contained in the Schedule,
marked (D), to this Act annexed, without
Two Referees fpecifving the Amount thereof, and fliall in
by the Party, fuch Declaration name Two reputable Perfons
to be his^ her, or their Referees (Regard be-
ing bad to the Condition of the Party pro-
pofing fuch Reference, and the Source and
Sources from which their Profits to be charged
are derived) for fettling and afcertaining the
Sums which fuch Perfon or Perfons ought to
contribute in Satisfaction and Difcharge of
the faid Duties by this Aft impoied as lad
aforefaid, and who are willing to accept fuch
Reference, and fuch Declaration fhall be made
in fuch Form as fhall be direfted under the
Authority of this Aft, with a proper Intima-
tion of the refpeftive Places of Abode of fuch
Referees ►
^l.(;Jnc^f>fap- CXIL And be it further enafted, That upon
P :)inni)?T Re- I i^eceipt of any fuch Declarations, the faid
icrees, and or r ,- , „ ,. r i • a cl
their Pfocte-i- Commilnoners tor the Purpofes ot this Aft»
43" GEO. III. Cap. 122. 115
flmll appoint Meetings for raking the fame into Reference in
Confidcrarion, and it (liall be competent to AitcTrmen"
them, or the major Part of them then prefent,
by their Order in Writing under the Hands
of any Two or more of them, delivered to
the Party applying for fuch Reference, to ap-
prove or to reje£i:, without afligning any Caule^
either or both of the Pcrfons propofed as fuch
Referees, in either of which lafl Cafes the Commiflrtm-
Party who (hall have propofed fuch Referees HefScL't*^
fha!l be obliged to name another Referee or which Cafe
Referees, in place of the Pcrfon or Perfons -^""ther mail
rejected, within a 1 rnie to be nxed by luch by the party,
Commiflioners ; and unlefs a Referee or Re- ^nd,iii De-
ferecs as aforefaid fliali be named, who fhall commiflion-
be accepted by the faid Commiflioners, who ^is to appoint,
fhall have in fuch Cafe the like Power of Re-
je6lion as on the Firft Nomination, it fliall be
lawful for fuch Commiflioners, and they are
hereby required, to name any One or Two
Perfons, (being not Revenue Officers, nor Per-
fons carrving on the fame Trade or ATanufac-
tures with the Party applying for fuch Refer- " -
ence, unlefs approved by fuch Party), and
whom the faid Commiflioners fliall think fit
to be the Referees for the Purpofcs of fettling
the Amount of fuch Contribution as afore-
faid, as the Cafe may require; and fuch Re- Refer^<*9to
ferees, before they fhall begin to a£l therein, take the oath,
Ihall, on Notice to them, appear before the the Affiima^
faid Commiflioners, and take the Oath, or ^J^^TltP
fubfcribe the Affirmation In the Schedule to
^this A<^t annexed, applicable to fuch Qafe, and
fuch Referees, being accepted or appointed as
aforefaid, and having taken the faid Oath or
fublcribcd the fajd AfHrmation as aforefaid,
•- Ha Ihali
*i6 ,43° GEO. III. Cap. 122.
fliall and are hereby authorized to execute thfs
Adt according to the Powers veded in fuch
Referees, and fhall proceed with Diligence in
the Reference entrufted to them, and the
Party to fuch Reference fhall attend them at
fuch Times and Place as they fhall appoint,
Kef«rrecs to and fuch Referees fliall take an Account of
tnkean /»c ^\^q annual Profits and Gains of the Party to
:.mu)a! >^ro!!is fuch Reference, or which he, fiie, or they,
and (iains of {\^2^.\ be accountablc f(jr in any of the Charac-
nor to allow t^^s before dcfcribed, and which might be
any DetUir. charged under this Ad: as laft afoielaid ; and
as'are allow td ^^ taking fuch Account, fhall allow no othei'
by the Act. Dedudions than fuch as are allowed by this
Ad; and if fuch Referees fhall upon fuch
Inquiry be fatisfied that no Fraud or Conceal-
ment hath been pradifed or ufed in rendering
fuch Account, and that to the bed of their
Belief a'^d Judgement, a full, true, and faith-
ful Account, hath been rendered according
to this Ad, and fhall agree in the Sum to be
fixed for fuch Contribution as aforefaid for
Kffjrecs to One Year, it fhall be lawful for them, and
fificareoHhe* ^^^Y ^^^ hereby required to make out a Cer-
Conminition tificate thereof under their Hands, dating the
tobepridby q^^^^ ^f ^^^ j-^j^ Commifiioners under their
the l^ar y tx r • • r i
within Ten proper Defcription, and the Amount or the
^^y^- Sum fo fettled and afcertained for fuch Contri-
buti'-n, with the Name and Place of Abode of
the Party in the Reference, which Certificate
fliall be made in fuch Form as Ihall be direded
under the Authority of this Ad ; and they
fhall caiife the fame to be delivered tothe faid
Commifiioners, or at their Oflice, within the
Time liniited by the faid Commiflioners in
_ their faid Order, fuch Time not in any Cafe
i being
43° GEO. III. Cap. 122. ^ hj
being later than Ten Days after the Date of
fuch Order, unlefs further lime (hall be given
for thac Kurpcife as herein-after mentioned ;
and upon the Receipt of fuch Certificate, the C'lnn.iflTon-
faid Commiffioners fliall make an Alfcffnient aJi Airliment
on the Pany in fuch Keftrence in the Amount yow. inch
of the Sum fo certified, which Aflfefllnent (hall ^''^"'^^-•^k-
have the like Force and Effect as if the
Amount thereof had been afcerrained bv the
faid Commillioners under the Powers con-
tained in this Acl ; and the like Certifi ate of
fuch Aifelfment under a Number or Letter as
herein after is directed, ihall be delivered to
the ''arcy in fuch Uefcrence by the faid Com-
mi(Iioners, in order that the Sum in the faid
AUefTment may be paid within the 'i'imes and
in the Manner direrted by this A£l:, in other
Cafcs of Afll'lhnent by fuch Comniiilioners ;
and the (aid AlTeffment ihall oblige the Party AHlfTment
in fuch Reference, and (h:.ill br an Authority "'^^*'^'
to him, her, or them, on Produdion of the the B.nk.or
Certihcate thereof, to pav into the Bank of ^ tlieR<-c-iver
■n J I I !->•'' /-I I L' Cieiif-ial. or to
I'jigland, or to the Keceiver General, or nis the Cjl'ector.
Deputy appointed by this A61:, or to the Col-
ledor or Colledors of the Place, the Amount
of the Sum contained in fuch Certificate, ei-
ther in Advance under fuch Terms as are
herein-after allowed in other ( afes ot Payment
of Mf)ney in Advance, or bv Inffalments, in
the like Manner and at luch Times as are
herein-afrer fixed for the Payment of the faid
Duties, which (hall be afieflld by Commiflion-
ers by virtue of the Powers herein-after con-
tained ; provided that where fuch Money (hall Po/^nsp-'y-
be paid in Advance, in order to the receiving it.ihnents \n
afiy Difcount as htrein-alter menuoned, the AcJvaiceiitto
H 3 fame ,^ ^,, ^e.
ii8 4fCEO. III. Cap. T^2.
ceiv-crGcnfrr.1 fame fliall be paid either in the Bank of Eng^
tlldtoTol}. ^^"^» o^ ^o ^^^ Keceiver General, or to fuch
count. Deputy Receiver as aforefaid.
7tZ^^^' . CXIII. And be it further enaded. That in
J ciees cannot r r l r» r n i. • , r-.
agiee,aTniid cale luch Ketcrees Ihali not agree m the Sum
may be , p. to be contributed, and the Party in fuch Re.
pvj^iuc., ference (liall be defirous of having a Third
Referee to aft with the others befrre appoiRt-
ed, it (hall be lawful for the faid Coniiniffioners
to appoint any Perfon, nuraed by fuch Re-
ferees, or, at the Kleftion of the faid Com-
milTioners, may themfelves appoint a Third
Referee, who fhail fake the Oath or Affirma-'
tion herein-before direfted, (not being a Re-
venue Officer nor a Perf )n carrying on the
fame Trade or Manufacture with the Party
D'termma- applying for fuch i^eterence) ; and the Deterr
tioMofTjvo niination of any Two of them (hall be bind-
binding. ing, as well on the Party to the Rererence,
as on the faid Commiffioners on the Part of
His Majefty, His Heirs and Succeffors..
Fnnhei Time CXIV. And be It further enabled. That if
jn;:y 1)2 given fj^g Refcrecs ihall require further Time to
ftvts tonjake make their Determination on the Matter of
their Defer- f^ch Reference, apd fliall give to the Com-
ii'iM-.citnt mifiioners a fufficient Realon why a Settle-^
Canie. ment of the Sum to be contributed cannot be
made within tl.e Time limited, the faid Com-
mitlioners being fiitisfied therewith, fhail give
further Time, and fo from Time to Time for
making their Determination thereupon, and
the Party in fuch Reference fhall not be liable
to an AfleiTment within the lime fo allowed ;
• provided ):he Time fo extended fhall not, oa
each
43** GEO. III. Cap. 122. ¥1^
each Application, exceed One Week, nor in ''^
the Whole, the Period of Six Weeks.
CXV. And be it further enafted, That no Referee? to be
Perfon fhall be capable of being appointed an*d'nVt in-"^"
fuch Referee, except a Houfeholder, refiding tdcfttd, and
within the Limits of the Diftrict where the KcfJ.^es'for
Commiliioners by whom he Ihall be appointed eadi other,
Ihall ad or within Ten Miles of the Limits of
fuch Dillrid, whofe Name and Place of Re-
fidence (hall be returned to the laid Commif-
fioners ; nor fliall any Perfon be appointed a
Referee for any other Perfon, for whom he
himlelf has been appointed a Referee, or who
Ihall be in any Way interefted in the Matter
of luch Reference, or concerned for fuch Party
as an Agent, Fader, or Servant, or in Part-
nerlhip with luch Party in any Trade, Adven-
ture, or Concern, for which they may be
chargeable before other Commiflioners, nor
ol Kin or Confanguinity with fuch Party
nearer than Coufm German, unlefs with the
Confent of the Commiflioners, on Confider-
ation of the Connexion fubfifting between
the Party and the Perfon propoied a Referee.
CXVI. And be it further cnaded, That TheContrf-
cvery Contribution fo fettled and afcertained, bution i^ttJcd
fhall, on Payment thereof, be a full Difcharge charge to the
of the Duties hereby granted for the Year Party fori he
current at the Time of the Settlement, againit ,»"!" ^'^''*^*
His Majeity, His Heirs and Succeflbrs.
CXVIl. Provided always, and be it fur- on the cation
tlier ena(^ied. That in cal'e the iiiid Party in "»«•>« ^:«'ty
the Retcreuce fliall be defirou^ of pa)ing cwribution
H 4 the ^y ^^""^ ^V"
meut into t lie
no 43»GEO. Ill, Cap, 122.
Bank without the whole Amount of his or her Contribution^
tSkc^^ as aforefaid, into the Ba;-k of England, by
feree maybe One Payment in Advance without Afleffnient,
Shtch Cafe, " ^^j^ ^^ ^^wf"l fo^ ^"ch Referees, by their
no AfleHmfnt Certificate in Writing, fpecifying that they
and't^eThtd ^^^^ inveftigated the Account fubmitted to
Htfcieefliaii tbetn and no Fraud or Concealment in ren,
fee^oihepay- Bering fuch Account hath in their Opinion
been praiiifcd by the Party in fuch keference
and that they have agreed in the Sum to be
contributed as aforefaid, to apply, at the Re-
queft of inch Party, to the faid Commifiloners
to appoint a Third Referee, whom the faid
Commiflioners, in cafe they fhall be latisfied
upon fuch Certificate that no Fraud or Con-
cealment hath been pradifed, are hereby em-
powered by their Order in Writing to appoint ;
and who being fo appointed fliall, upon No-
tice of fuch Appointment, and before he ihall
V)egin to ad: therein, appear before the faid
Commiflioners, and before them tal^e and
fubfcribe the Oath or folemn Affirmation
htrein direded to be taken by fuch Referee
under this Ad; and the Third Referee fo
appointed, together with both the other Re-
ferees, or together with fuch Party, Ihall pay
in Advance, fubjed to fuch Terms as are
herein allowed in other Cafes of Payment of
Money in Advance, the whole Sum fo fettled
as the Contribution of fuch Party, into the
Bank of Englc{nd^ within the Time limited by
the f^id Commiflioners, which they are hereby
authorized to fix according to the Circum-
ilances of each Cafe, not in any Cafe being
later than One Week from the Time of fuch
la(l mentioiieci Appointment, unlefs the fai4
43° GEO. III. Cap. 12 2. V 12 f
Commiflioners ftiall, for fpecial Caufe afiign*
cd, give further Time for fo doing, fuch
further Time not in any Cafe exceeding Four-
teen Days» and it fhali be lawful for the f;aid Referees to
Three Referees, and they are hereby required, e^'r^tklte of
lo caufe to be delivered co the faid Commif- rhsCaihierot
fioners, or at their Office, within the Period [jj^ L'ominir-
limited as aforefaid, the Certificate of the fioneri, who
Cafliier or Ca(hiers at the faid Bank of Ejio-land l'" *' "";^.^^
t ' r ■ 1 • 1 " r • 1 "'^ entered m
^s herein-atter nejct mentioned, and the laid their Aildl-
Commillioners Ihail, upon Receipt thereof, mcntstiiatthe
,- ,, , C I • 1 • r-.rty has been
cauie an Lntry thereof to be macie m their afifOcdas
Books of Aflelfmenr, without requiring the '' ^ (:o>itribuior
Amount of fuch Contribution, and without l^^hojeConin.
rnaking any AlTeifment, which Entry (hall button has
contain the fame Number or Letter with the i?-/(^[eSt
Order of Reference, and the Name and Place requiring th^
of Abode of the- Party in the Reference, de- '^"»«^""'- ^
fcriblng fuch Paitv as " A Contributor by
Reference whofe Contribution has been dif-
charged," and which Pavment and Entry
thereupon (hall be a Difcharge to the Party in
fuch Reference, for all Duties fubmitted to
the Settlement and Determination of fuch
Referees, for the Year current at the Time of
inaking the fame.
CXVIII. And belt further enafted. That in Manner of
every fuch Cafe where a Third Referee fliall P'y'"6 ^'''^
be appointed lor the Purpoles lalt arorelaid, the into the Bank-
Clerk to the faid Commiiiioners Ihall deliver where no Af-
to the Referees, or One of them fo appoint- made! *
cd, a Cheque numbered or lettered with the
fame Number or Letter as the Order of Re-
ference, made in fuch Form as the faid Com-
piillioners fliall devife, aud figued by fuch
Clerk,
"i22 43* GEO. III. Cap. 122.
Clerk, and counterfigned by them, or any
One of them, or any Perfon or Perfons ap-
pointed by them for that Purpofe, authorzing
the Cafliier or Cafliiers to receive from the
Referees mentioned therein, any Sum of
Money which Ihall be indorfed thereon under
the Hands of ail the faid Referees ; and the
faid Caihier or Cadiiers fliall, on Produftion
oi fuch Cheque, indorfed as aforefaid, receive
fuch Sum, and make the like Allowances as
are herein-after directed to be made on i^ay-
ment of Sums afi'effed in Advance, and fliall
,place the fame to the Account of the faid
Commidioners named in fuch Cheque, under
the Letter or Number contained therein ; and
every I'uch Payment (liall be deemed to be on
Account of the Duties referable as aforefaid ;
©n Pavinent ^^^ the faid Cafliler or Calhiers fliall give Two
thereof ihe Certificates to the Perfon paying fuch Sum
SankTogive^ Under the Letter or Number contained in
Two Ctiti- fuch Cheque, One thereof to be in general
ficates., Terms without mentioning the Name or
Names of any Perfon named therein, and
without mentioning any particular Sum to
have been received, ceitifying that the Sum
indoifed on the Cheque of the faid Commif-
fioners, numbered or lettered as aforefaid,
hath been paid to fuch Cafliier or Cafiiiers
in full, accoiding to the Tenor of fuch In-
Certificate dorfeuicnt ; and the other thereof in fucii
under :i Let- Jemis as the faid Cafliier or Cafiiiers fliall think
tone .iciiver- ht, acknowledgmg the Receipt or luch Sum
ed toComuiif- Co paid, whicli firit meiirioned Certificate
charge of I lie' ^^^^^ ^^ delivered to the faid Commiflioners,
Aflcilment. or at their Office to their Clerk, taking his
Receipt for the fame J which firfl: mentioned
Certificate^
43° GEO. III. Cap. 122. 123
Certificate, under a Letter or Number as
aforefaid, being delivered to the faid Com-
iniflioners or to their Clerk as aforefaid, fhall
be a fufficieut Difcharge for the Amount of
One Year's nfTeirtnent, current at the Time
of deliverii'g the f me, to the Party in fuch
Reference, his Executors and Adminiftrators.
CXIX. And be it further enaded. That NoSettio-
unlefs the CommifTioners by whom fuch Re- S'byJhe
ference has been allowed, fh:ill, within the Ketcreeswiih-
Time or Times to be by them fixed as afore- 1" 'he Time
_ . , . r 1 i> r r -J iimiteo, the
faid, receive from the Keterees lo appointed a commurion-
Certificate of their Agreement to the Sum to crs to proceed
be contributed by the Party in fuch Reference,
they (hall proceed to execute this A6b as if no
fuch Reference had been made.
CXX. Provided always, and be it further Howtopro-
enaded. That unlefs in Cafes where fuch ^g'^jfi^^ieof
Third Referee (hall be appointed for the Pur- the Bank be
pofes lall aforefaid, the Commiflioners by "'[''^'^'^"^Vd,*
whom fuch Third Referee (hall be appointed Referee has
Ihall, within the Period limited as aforefaid, been ap^oint-
receivc from fuch Third Referee fo appointed "*
the Certificate of the Cafhier or Calhiers at
the faid Bank of Eji^land as aforefaid, they
fjiall proceed to execute this A61 as if no fuch
Reference or Appointment had been made
as aforefaid.
CXXI. Provided always, and be It further TheEicftion
enadled, That nothiug hercin-before contained t, 'j^^^J^rtna?
fliall be conltrued to extend to preventer ex- hotrocxcufe
cufe any Pcrfon who Ihali have made fuch ^^'^^*r}y ixom
1-1 cv' return tngcer-
LleCtlon UiarAilicu-
U4 43* GEO. in. Cap. 122.
arsre(iu; ed Ele^lon as afarefaid, ffom returning any Lilfl
t ^ ^ ' oi the Name of any Perlon or Peifois, Body
or B' idles Poiicicfc of Corporate^ Fr*ternities,
Fe.lowfhips, Co ! parties, or Societies, for
■whom iuch Perfon (ball a6t in any of the
Charafters before dclchbe-i ; but every fuch
Perfon fhaU e obliged to return 'uch Lifts of
all others for whom he or (lie (lia 1 fo act as
are herein required, in order that they may
be rendered chargea' le to the faid Duties, as
if no fuch Election was made.
Allowance to CXXil. And be it further ena<Sted, That
^intu.^'y'iiie '^ ^^^'' ^^ lawful for the reipedivc Commif-
C<nimiirio:;- fiGHers, in any of the Cafes before mentioned
fi(?ed^(wh= " ■^^■^^J't^'^ l^eierees have been nominated and
Taxoittce. appointed by them and who fhall have ac-
cepted fuch Referenc s and proceeded there-
in with Effed, to fettle J he Allowance which
Ihall 1^ made to them for their Care and
Trouble in carryinj:; fuch References into
Effect, and to tranimit a Certificate thereof
to the Office for Taxes ; and the Commif.
fioners for the Affairs of Taxes ihall diretl
the proper Receiver General to pay the fame,
provided the Allowance to each Referee fliall
rtot exceed the Rate of Three -pence in the
Pound on the Amount of the Sum aifeffed,
where fuch Sum ihsll have been declared ;
and where the Sum fliall not be declared, the
Allowance to each Referee fo appointed fliali
be at the Difcrerion of the refpective Com-
mifiioners for the Purpofe.. of this A£t, regard
being had to the Condition of the Party in
fuch Reference, as well as of fuch Referees.
CX^IILAnd
4f GEO. III. Cap. 122. 125
CXXIII. And be it further enadltJ, That in Default of
in cafi the Party to fiich Reference Uiall ob- |;'';';i'^'^^"^t
jed to the Referees or Referee named by the tercncf, the
faid Commlllioners iii any Cafe before men- ^-"'»'^''iv>n-
tjoned, or in cale atier entering into mcii Ke-
ference the fame (hall not be effecled accord-
ing to the Regulations of this Act, whether on
Account of the faid Referees or cither of them
declining to a£t, or on Account of the' Party
refufing to proceed therein within the Time
or Times fixed as aforefaid, it Ihall be lawful
for the faid refpeclive Commiffi )ners, and
they are hereby required, to proceed to aflefs
fuch J'arty as if no fuch Application had
been made, purfuing in fuch Cafe the Regu-
liitions herein-after exprelfed ; and in cafe the
Third Referee fhall not pay or caufe to be
paid t;he Sums fo 10 be contributed within the
Period allowed as aforefaid, it fliall alfo be
lawful for the faid Commiflioners to require
fuch Third Referee to deliver to them a Cer-
tificate under his Hand, of the Amount of
the Sum fo fettled, and in cafe they fliall be
fatisfied therewith, it fhall be lawful for them
to make an Afleflment thereon; and if they
fliall not be fatisfied therewith, they fliall then
proceed to afl"efs fuch Party under the Regu-
lations of this A3. ; provided, that in cafe Referee*
the Two Referees, or either of them who ''yingorrfe-
fhall have been nominated and appointed by others^ to\*c *
the faid CommilTioners, fhall die or decline to appomted.
aft, or from any Caufe fhall become unable
to proceed in fuch Reference with EiFect, it
fliall be lawful for the laid Commiflioners to
.nominate and appoint another ueierce or Rc-
.ferccs, accordug^ to the Regulations of this
A&,
126 43" GEO. III. Cap. 122.
Ad, as on the Firft Nomination or Appoint-
ment of Referees : Provided alfo, that in
cafe the Referees, or either of them, ap-
pointed by the Party fliall die or otherwife
become unable to proceed on fach Reference
with Effed, it fliall be lawful for the faid
Commiflioners and they are hereby required
to appoint another Referee or Referees in
Manner aforefaid.
Commiflion- CXXIV. Provided always, and be it fur-
Rcfcreesl'^ ther enaded. That nothing herein contained
(hall be conftrued to extend to prohibit the
Commiflioners from appointing Referees from
and amongft themfelves, fo as not to impede
or delay the Commiflioners in the Perform-
ance of their Duty in the Execution of this
Ad as Commiflioners.
smementsto CXXV. And be it further enaded. That
bedfliveredot r% r l • i i • i_
the Amount every Perlon, not havmg made his or her
ofr"D"ty Eledion to be charged by Referees to be
Schedule (^d/ named as aforefaid, and carried the faid Re-
withaDecia- ferencc into Etfed, fliall, when required h
Manner of ^ ^^ ^^ ^Y ^"y Notice given in purfuance of this
«iiimating. Ad, within the Period to be mentioned in
fuch Notice as aforefaid prepare and deliver
to the Perfon or Perfons appointed to receive
the fame, and to whom the fame ought to be
delivered, a Statement in Writing, to be made
out in fuch Form as before direded, figned by
him or her, of fuch Sum or Sums as he or
fhe is willing to pay, not lefs than the Amount
of the Duty chargeable upon him or her, ei-
ther on his or her own Account, or on the
Account of any other Perfon or Perfons for
whpm
43° GEO. III. Cap. 122. 127
whom he or (he fhall acl in any of the Cha-
rafters before defcribed, computed on the
Amount of the I'rofits or Gains arifing to
fuch Perfon or Perfons refpeftivcly, from all
and every of the Sources charged by this A£l,
according to the faid Schtdule marked (D),
which Profits or Gains fhall be eftimated for
the Period, and according to the refpedive
Rules contained in the faid Schedule; to
which '^ta'ement fhall be added a Declaration
that the fame is eflimated on all the Sources
contained in the faid Schedule chargeable by
this Adb, defcribing the fame, and fliall be ?»-h Stat"*-
made exclufive of Profits or Gains of any Z^TcexclZ
Property, or any Office or Employment of five of Profits
Profit, otherwife charged by virtue of this "V^"^r
AO, and alio exclufive of the Profits and Gains cJmgpd under
arifing from Intereft of Money arifing out of ^'*'*^*-
the Property of any other Perfon or Perfons
for which fuch other Perfon or Perfons ought
to be charged by virtue of this Acl ; provided, Duties con-
that in every iuch Return where ihe Party If!"*^,'.".^^
(hall be liable unto or fhall be anfwerable tor t/beliared
the Duties contained in the Schedule marked ^'parattly-
(C), it fliall be lawful for him, her, or them,
and he, fhe, and they is and are hereby re-
quired, in a feparate Statement to be made
out as aforefaid, to deliver an Account of the
Amount of Duty wherewith he, (he, or they
ought to be charged by virtue of the (aid
Schedule.
CXXVI. And be it further enafted. That Tmfteesof ;n-
every Perfon who (hall ad in any Charaaeras "^n^^^^^i'V
aforefaid for any other Perfon or Perfons, who, liver state-
by reafon of any^fuch Incapacity as aforefaid, »"<='•"•
cannoi'
II
128 43° GEO. HI. Cap. 122.
cannot be charged by virtue of" this Acl, and
not being to be charged by virtue of fuch Re-
ference on Account of fuch other Perfon or
Perfons, Ihall alfo, within the Hke Period, de-
liver to the Perfon or Perfta**; appointed to re-
ceive the hme under this Aft, and to whom
the fame ought to be dehvered, a Statement
in Writing figned by him, her, or them, and
to be made in fucli Form as before direfted,
of the Amount of Duty to be charged on
him, her, or them, on account of fuch other
Perfon or Perfons eftimated during the Period,
and according to the Rules contained in the
faid Schedule, together with fuch Declaration
of the Manner of eftimating the fame as afore-
rne Stite- faid : Provided always, that where Two or
be'requirecr ^0^^ fuch Perfous ihall be liable to be charged
(.fi'>,nt Truf- for the fame Perfon or Perfons, One State-
^"' ment only ihall be required, and fuch State-
ment ihall be delivered by them jointly, or by
One or more of them on Behalf of him, her^
or themfelves, and the Reft of the Perfons fo
Hable ; and it fhall be lawful for them, or any
of ihem, to give Notice in Writing to the
additional CommiiTioners afting in each Dif-
trlft where they or any of them iliall be called
upon for fuch Statement, in what Pariih or
Place, or Pariihes or Places, they are refpec-
lively chargeable by this Aft, on their, or his,
or her own Account, and in which of the
faid Pkriilies or Places they are defirous of be-
ing fo charged on the Behalf of fuch other
Perfon or Perfons for vvhoni they fo aft in any
of the Charafte'rs before mentioned, and they
iliall be aifeifed accordingly by One AilelTment
jn fuch Pariih or Place, provided any One of
fuch
43** GEO. III. Cap. 122. 129
fuch Perfons fhall be liable to be charged on
his or her own Account in fuch Parifh or if more than
Place ; and if more than One AirefToient fhall TJt^^lT^^
be made on fuch Perfons, or any of them, on Truftecs tor
the fame Account, they and every of them perty,"thr™'
Ihall be relieved from fuch Double Affeflmcnt may be reiiev-
by like Applications to the Commiffioners, as ^\\'y ^PpJ''
^ 11 .. 1 /^ r 1^ I.- A CL cation to the
are allowed m other Cales by this Act. Comraimon-
ers.
CXXVn. And be it further enaded, That Officer* of
every fuch Officer before defcrlbed of any fo^^rdfaJgSd
Corporation, Fraternity, Fellowlhip, Compa- for them, and
ny, or Society, not otherwife to be charged 5^SeVc°
as aforefaid, fhall alfo within the like Period fore Divi-
prepare and deliver in like Manner, a State- **^"*^^ P*^*'*
ment of the Duty payable by fuch Corpora-
tion, Fraternity, Fellowfhip, Company, or So-
ciety, computed according to the Diredions
of this Aft, together with fuch Declaration of
the Manner of eftimating the fame as afore-
faid ; and fuch Eflimate fhall be made on the
Amount of the annual Profits and Gains of
fuch Corporation, Fraternity, Fellowfhip, Com-
pany, or Society, before any Dividend fhall
have been made thereof to any other Perfon
or Perfons, or publick Bodies having any
Share, Right, or Title, in or to fuch Profits
or Gains ; and all fuch other Perfon or Per-
fons, and publick Bodies, fhall allow out of
fuch Dividends a proportionate Dcdudion in
refped of the Duty fo charnred ; provided stttements
that nothing herein-before contained fhall be ['hesaia'ries'or
conftrued to require in fuch Statement the In- Hr >«itj ot th*
elufion of Salaries, Wage% or Profits of any co^'^'/.^om
Officer of fuch Corporation, Fraternity, Fel- othfrwife
'Jowfhip, Company, or Society, otherwife charge- ci^a^geablc.
able under this Ad.
I CXXVm.Aad
^i^cf 43® GEO. m. Cap. 122'.
kSfr'trde . ^^^"^^^^^ ^^^ ^^ i^ further enaacd. That
lfve'r"L.it° to *^ any Perfon, who ought by this Aft to dc-
forfeit5o/. liver any Lift, Declaration, or Statement
as aforefaid, fliall refufe or negleft fo to do
within the Time limited in fnch Notice, every
fuch Perfon Hiall forfeit aad pay any Sum not
exceeding Fifty Pounds, to be recovered as
any Penalty may be recovered by the faid re-
!>rofecution cited A6ts refpedively ; but neverthelefs fub-
SayKryi? je^ to fuch Stay of Profecutron by a fubfe-
in certain quent Delivery of fuch Lift, Declaration, or
^ta^to State!' Statement, in the Cafes following (videlicet), if
merits to be any Truftee, Agent, or Receiver, or other Pe?-
deli vered by ^ ^ ^ ^^ required to deliver fuch Lift, Decla-
ration, or Statement, on Benati 01 any other
include^ the ° Perfon or Perfons, fhall deliver an imperfeft
Whole of the Lift, Declaration, or Statement^ declaring him
Sche'Juie D " or herfelf unable to give a more perfeft Lift,
and r.iay alfo Declaration, or Statement, with the Reafons
Chirge under ^°^ ^^^^ Inability, and the faid Commiffioners
Schedule c. ihall be fatisfied therewith, the faid Truftee,
Agent, or Receiver, or other Perfon as afore-
faid, ftiall not be liable to fuch Penalty, in cafe
the CommiiTioners fhall grant further Time for
the Delivery thereof and fuch Truftee, Agent,
Receiver, or other Perfon, ihall within the
Time fo granted deliver a Lift, Declaration^
or Schedule as perfeft; as the Nature of the
Cafe will enable him or her to prepare and
deliver. :
Duties to be CXXIX. And be it further enacted. That
Div[fon'?x!"^ every fuch Statement fliall include the Whole
cept where the of the Charge, to be made in refpeft of the
fame Perfon is faid laft-menonedDuties> oa th e Perfon or
^'^ . PerfQns
43° GEO. m. Cap. 122. 131
JPerfons delivering the fame, on his or their difFerent con-
own Account, or on Account of any other <^er"s >" Trade
' . ■^ , "1 divers
Perfon or Perfons ; and may alfo mclude there- Places.
in the Amount to be charged on fuch Perfons
in. refpedl of the Duties contained in Schedule
(C); and every Perfon fhall be chargeable in
refpeft of the Whole of fuch Duties in one
and the fame Divifion, and by the fame Com-
miffionerS|> (except in Cafes where the fame
Perfon or Perfons Ihall be engaged in difFerent
Concerns relating to Trade or Manufaflure in
divers Places, in each of which Cafes One
Afleflinent may be made in refpeft of each
Concern as the Cafe may require), but never-
thelefs, at the Rate prefcribed by this Atl,
without Abatementj except in Cafes where an
Abatement fhall be allowed according to this
Act ; and every fuch Statement on the Behalf Statement* on
of any other Perfon or Perfons, for which ptrfonft.'in'
fuch Perfon or Perfons fliall be chargeable as elude the Duty
ading in any of the Charafters before defcrib- ^jj ^'Jf sIuSm
ed, or on the Behalf of any Corporation, Pel- chargeable.
lowihip, Fraternity, Company, or Society, fhall
include the Duty arifmg from all and every
Source and Sources chargeable as lafl afore-
faid; and every Statement on the Behalf of Statement on
^„,, /->!.•/-, 1 . behalf of Cor-
any Corporation, or Company engaged m porations or
Trade, or in any Adventure or Concern of a companies in
publick Nature as aforefaid, fhall alfo include dudl^f.epTo.
therein the Profits and Gains arifmg from fitsofHouffs,
Houfes, Lands, Tenements, Hereditaments, or ^'"']'' on the"
Heritages, occupied by fuch Corporation or joint Account.
Company, on their joint Account, for the Pur-
pofes of fuch Trade, Adventure, or Concern ; Where furh
and every fuch Statement on the Behalf of ^'^Vb"-'!!"
any other Perfon or l^erfons, fhall be delivered livcied'.
I 2 in
132 43* GEO. III. Cap. 122.
in the fame Divifion where fuch Perfon or
Perfons fhall be chargeable on his, her, or
their own Account ; and fuch other Per-
fon or Perfons fhall be charged by the fame
CommilTioners by whom the Perfon or Perfons
delivering fuch Statement is or are chargeable,
except where different Perfons chargeable on
their own Account in different Diflrifts fhall
be joined, and fhall ad together in any of the
faid Characters, in which Cafe One Affeffment
fhall be made in refpeft of fuch Truft Property
in One of the faid Diflrifts only, as herein-
before is direded, and the different Perfons
ading together in fuch Charader as aforefaid,
fliall oi' may be charged on their own Account
in other Diftrids, and as the Cafe may re-
quire.
inwhatDif. CXXX. And be it further enaded. That
tnih the Du- gv^jy Perfon beinc: a Houfeholder, except Per*
ties are to be J i.ri?i n-r r r^ n m
charged. lons engaged m irade or Manuradure, Ihail
be charged to the faid lafl- mentioned Duties
by Commiffioners ading for the Parifh or
Place where his or her Dwelling Houfe fhall
be fituate ; and every Perfon engaged in Trade
or Manufadure fhall be chargeable by the re-
fpedive Commiffioners ading for the Parifh
or Place where fuch Trade or Manufadure
fhall be carried on 5 and every Perfon not be-
ing a Houfeholder, nor engaged in Trade or
Manufadure, who fhall have any Place of or-
dinary Refidence, fhall be charged by the
ComraifTioners ading for the Parifh or Place
where he or fhe fliall ordinarily refide ; and
every Perfon not herein-before defcribed fhall
be charged by the Commiffioners ading for
the
43" GEO. lil. Cap. 142. 133
the Parifli or Place where fuch Perfons fhall
refide at the Time of beginning to execute
this Aft, by giving fuch general Notices as
are herein mentioned ; and every fuch Charge
made in fuch Parifh or Place fhall be valid and
effedlual, notwithftanding the fubfequent Re-
moval of the Perfon fo charged from the Pa-
rifh or Place ; and in order that the Place Declaration to
viiere the faid lafl-mentioned Duties are to be Jf thePhwin
charged may be afcertained, every Perfon is whicii the
hereby required, on the Delivery of any Lift ^;"y,'*, ,
or Statement as aforefaid, at the fame Time to the Duties,
deliver a Declaration in Writing, figned by ^*^^ whether
him or her, declaring in what Place he or fhe Xn^le! and \t
is chargeable, and whether he or fhe is en- ^o« where the
gaged in Trade or Manufafture, or not, and ried on.
if he or flie fhall be fo engaged in Trade or
Manufafture, the Place or Places where the
fame fliall be carried on, and the particular
Trade or Trades in which he, fhe, or they
fhall be engaged in fuch Place,
CXXXI. Provided always, and be it further in Cafei of
enaded, That every Perfon, not being engaged Perfon* not
in Trade or Manufadure, having Two or more TrS/having
Houfes or Places at which he or fhe fhall be Two Reiiden-
ordinarily refident, fhall be charged at fuch of o^t^s^are^o
the Pariflies or Places wherein the faid Dwel- be charged,
ling Houfe is fituate, in which he or fhe fhall
be ordinarily refident at the Time of begin-
ning to execute this A6t, in relation to the faid
lafl-meniioned Duties, by giving fuch general
Notices as are herein mentioned, or in which
he or fhe fhall firfl come ordinarily to refide,
after giving fuch general Notices.
I 3 CXXXII. And
134
Statements to
bt delivered at
each Phie
where the
Party ftall re-
fide ' r carry
on Trade.
Statements
may be der
liveied fealed
up to the ad-
ditional Corn-
s^iflioners or
to the Af-
Mors.
43* GEO. III. Cap. 122;
CXXXll. And be h further enafted, That
every Perfon Ihall, if required by the refpec-
tive Commiffioners, deliver at each Pariih or
Place where he or (he fliall refide, or carry on
Trade, the like Lifts, Declarations, and State-
ments, as he or fhe is hereby required to de-
liver in the Parifh or Place where fuch Perfon
ought to be charged, but fliall not be liable to
any Double Charge by reafon thereof; and all
Lifts, Declarations, and Statements hereby
required to be made, fliall or may be delivered,
fealed up and fuperfcribed with the Name and
Place of Abode of or the Place of carrying on
Trade by the Perfon by whom the fame (hall
have been made, to the additional Commif-
fioners a6ling for the Diftri^ wherein fuch
Parifli or Place fliall be fituate, or at their Of-
fice as aforefaid, except where any Lift or Lifts
of Names is or are directed to be delivered to
Aflfeflfors : Provided always, that any Perfon
defirous of returning the fame to the Affeflbr
or AfleflTors, fliall be at Liberty fo to do, ob-
ferving the Diredions herein given for pre-
paring the fame, and the Afleffbr or AflTeffors
receiving any fuch Lifts, Declarations, or
Statements, fliall, at fuch Time as the addi-
tional Commiflloners fliall appoint, deliver the
fame at their Office.
Aneflot« to CXXXIIL And be it further enaded. That
m of the* *^^ ^^^^ Afleflbr or Aflcflbrs fliall make out
perions on a Lift and deliver the fame to the Clerk o£
whoinNotices {-i^g faid refpedive additional Commiffioners,
fervcd, containing the Names of all Perfons to or on
whom f\ich laft-mentioned Notices have been
4j'GE0. m. Cap. 122. 135
iSelivered or ferved, in purfuance of this A61:,
to the End that the faid Commiflioners may
judge of the Conduct of fuch Affeflbrs in ex-
ecuting this Ad; and if fuch AfTeiTor or Af- Notices to be
feffors fhall have negleded to giv€ Notice to SVof omif.
any Perfon to whom, in the Judgement of the fion by the
faid additional Commiflioners, the fame ought ^herlTt'rfons
to be delivered, the faid additional Commif- cometortfire
fioners may at any Time afterwards dired fuch a" te^^the^Jx-
Notices to be delivered to or ferved on fuch pirationofthc
Perfons t>y fuch Affeflbrs refpeaively, and firit Notice.
may alfo from Time to Time diredl the like
Notices to be delivered to or ferved on any
Perfon or Perfons coming to refide in any
Parifli or Place after the Expiration of fuch
Notices..
CXXXIV. And belt further enafted, That Afrefror.toap.
the Affeffors, or One of them, for every Pa- JeriVlr^the De.
rifti or Place, fiiall perfonaliy appear before iiveiyof
the faid additional Commiffioners at their Firft !i°*"ffi':'llr
Meetmg, or fuch other Meetings as fuch Af- general
feffors fhall be appointed to attend, and fliall Notices.
then and there produce to the faid additional
Commiffioners a Lift of the Names of all the
Perfons to whom fuch Notices as laft aforefaid
have been delivered in purfuance of this Act,
and fliall alfo make Oath or folemn Affirma-
tion before them, that the feveral Notices re-
quired to be delivered to Houfeholders and Oc-
cupiers, a?id alfo to Lodgers and Inmates, by
this Act, have been duly ferved, in the Manner
required thereby, upon all Houfeholders and
Occupiers, and upon all Inmates and Lodgers
within the Limits of the Places for which
fuch Affeffor fhail have been appointed, to
} 4 the
X.^6> 43''GEO. in. Cap. i2fij.
the beft of his Knowledge, and that general
Notices to the EfFe£t mentioned in this Act,
have been duly affixed in the Manner required
, by this Aft on fuch proper Places within the
City, Town, or Place for which fuch Afleffor
fhail aft, as by this Act is required ; and that
the Lift delivered by him contains the Name
of every Perfon within the faid Limits to
whom fuch Notices ought to be delivered,
according to the Directions of this Act, within
Penaltyofao/. the Knowledge of fuch Afleffor; and every
^effon^^^"*^ Affeffor who (hall negleft to appear before
fuch Commifiioners, and to make fuch Oath
or Affirmation, or who fhall not return the
Name or Names of any Perfon or Perfons
whofe Name ought to be included in any fuch
Lift as by this Aft is required, fhall forfeit for
every fuch Offence any Sum not exceeding
Twenty Pounds, to be recovered as any Pe-
nalty may be recovered under the faid recited
Acts refpeccively.
Abftraatobe CXXXV. And be it further cnafted, That
cierks'^ofRe ^^^ Clerks to the faid refpeftivc Commif-
turns of State- fioners (hall, with all convenient Speed, ab^
merits deiiyer- f^j-aft the Returns of Statements delivered to
ricommif""* f"ch additional Commi^oners, or at their
fioners. Office, into Books to be provided for that
Purpofe, and according to fuch Forms as
ihall be tranfmitted to them from the Office
of Taxes ; fuch Abftrafts to contain the
Names of Perfons making fuch Returns, ar-
ranged alphabetically according to the AVardSj
Parifhes, and Places, in which they fliall re-
fide, and the fevcral Amounts of Duty re-
turned by them refpeftively, to be laid before
and
43** GEO. III. Cap. 112. 137
^nd delivered to the faid additional Commif-
fioners ; and all fuch Returns {hall be number-
ed and filed in the Office of the faid Commif-
fioners, and carefully kept fo long as the
Accounts of the laid laft mentioned Duties
for fuch Diftricl:, or any Part thereof, fhall
remain unpaid to His Majefly ; to all which s"^P^e^oi"n"'^
Book and Books any Infpeflior or Surveyor, havrAcctn^
who fhall have taken the Oath herein pre- and take
fcribed before the Commiflioners ading for th^Bouk"""
the fame Diftricts refpectively, ihall have free containing
Accefs at all feafonable Times, and fhall take ft^as. "
fuch Copies thereof, or of fuch Parts thereof,
or Extrads from the fame, as he fliall deem
neceffary in order to the due Execution of this
Aa.
CXXXVI. And be it further enadled, That Additional
the fevcral and refpcftive additional Cominif- i;°™'" ?ifi"u..
fioners IhaU appoint Meetmgs within their re^ statements
(pedive Diflricts for taking all Statements f^ '"*''^-^^'
then and trom lime to lime to be dthvered futhState-
to them into Confideration, within a reaion- j^^ji's as ^jan
able Time after the Infpedor or Surveyor to them and
0iaU have had the txamination of fuch State- ^'J not objfo-
ments ; and in cafe the faid Commillioners SurTeyor.
refpectively fhall be fatisfied that any fuch
Statement hath been bond fide made according
to the Provifions of this Act, and fo as to
enable the Commiflioners to charge the Per*
fon or Perfons returning the fame with the
full Duties with which he, flie, or they
ought to be charged on Account thereof 01
more; and in cafe no Information fhall be
gjven to the faid Commiflioners of the Infuf-
liclency
I3S
Additional
Commirtion-
ers may re-
quire ilie
Party to ap-
pear before
them tovciify
^e Statement
spoil Oath.
Parties may
amend their
Statem-rnt be-
fiare ti.ey take
the Oath.
Aflcffment
after Tuch
Verification
to be ♦inal, ex-
cept as hereia
after men-
ficiency thereof, ofcnbc^Objedlion ffiallbi;
made thereto by the Infpector qr Surveyor,
which he is hereby empowered to make for
fufficlfp.t Canfe, the laid Commiffioners Ihall
direft an Affeflmejit to be made of the Duties
chargeable on fuch Statement by virtue of
this Ad ; and in every fuch Cafe, if the Com-
niiflioners think proper to require a Verifica-
tion of fuch Statement, they fhall d'recr the
Affeflbr or Affeflbrs to give Notice thereof to
the Perfon or Perfons to be charged with the
faid laft mentioned Duties, to appear before
them to verify the fame in the Manner
herein-after mentioned ; and every Perfon to
whom fuch Notice Ihall be given fhall, and
he or fhe is hereby required, to appear before'
the faid Commiffioners., and on Oath or fo-
lernn Affirmation (to \ye adminiftered by One
or more of the faid Commiffioners) to verify
the Contents of his or her Statement ; and
which Oath or Affirmation fhall be, That the
Contents of fuch Statement are true to the
befl of the Belief of the Party, and which
Oath or Affirmation fhall be figned and fubr
fcribed with the proper Name of the Party
taking the fame : Provided always, that fuch.
Perfon fhall be at Liberty to amend fuch-
Statement by increafing the Amount of the
Duty returned therein, before he or (lie (hall
be required to take fuch Oath or Affirma4
tion as aforefaid ; and every fuch AfTelTmenti
after fuch Verification of fuch Statement^
fhall be final and conclufive as to the Amount
of the Duty to be charged, except as herein-
after is mentioned.
^W CXXXVILPro.
A
-in
ilOIlfivf^
43* GEO. III. Cap. 122. 159'
CXXXVII. Provided always, and be it WhenaState-
enaaed, That in cafe where the Party affefled ^l^'^^.^i'^^lfd'"
(hall have verified his or her Statement deli- the Suyeyor
vered to additional Com mifTi oners upon Oath, i,*e'^;I[^y Sa
and where the Surveyor or Infpec^or fliall CafetoCom-
neverthelefs apprehend the Determination Jf.f;,^;';^^;"
made by the faid Commiffioners to be con- oftheAttfor
trary to the true Intent and Meaning of this ^JjJ.jJ^r?in '"to*
Act, and (hall then declare himfelf diffatisfied which the
with fuch Determination, it fhall and may be AflTeiTinent
irirrLo r f . ^ fluU be made.
lawful for fuch Surveyor or Inipector to re-
quire the faid Commiffioners to flare fpecially,
and fign the Cafe upon which the Queflion
arofe, together with their Determination
thereupon, which Cafe the faid Commiffion-
ers, or the major Part of them then prefent,
are hereby required to flate and fign accord-
ingly, and to caufe the fame to be by him
tranfmitted to the Commiffioners for the Pur-
pofes of this Act, for the fame Diflrict, who
are hereby required, with all convenient
Speed, to return an Anfw^r to the Cafe fo
tranfmitted, with their Opinion thereon fub-
fcribed thereto, according to which Opinion
fo certified, the Affeffment which fhall have
been the Caufe of fuch Appeal fhall be altered
©r confirmed.
CX XXVIII. Provided always, and be it Statements to
further enaded, That if from any unavoid- J^jtelg^uJor
able Caufe, as herein is mentioned, the faid Factcr acting
Commiffioners fhall have permitted any State- *°*' *^^ ^^^7'
ment er Schedule to be delivered by any
Agent or Faftor of the Party, and the faid
Commiffioners fhall require the Verification of
fuch Statement or Schedule, it ihall be lawful
for the faid Commiffioners to require the Veri-
^gation
When no
Statement or
11'.) fufficient
Stattment is
returned the
additional
Commiflion-
i4<P 45* GEO. III. Cap. 122.
fication thereof :o be made by fuch Agent
or Faftor, or fliull admit other Proof thereof,
as fhall feem to them r^eceflfeiv.
CXXXIX. And be it further enaded, That
in every Inflance in which any Perfon (hall
have made Default in the Delivery of any
Statement, fuch Perfon not having been other-
wife charged to the faid faid laft mentioned
AMnem\^" "^^^^^^J *^^ ^ ^^^ ^^^ additional Commiffion-
cordiiigtothe CIS fhall HO t be fatisfied with the Statement
bert of their delivered by any Perfon or Perfons, or any
J II gement. Obje£lion fhall be made thereto by the In-
fpedor or Surveyor, (which he and hey is
and are hereby authorized and required to do
in Writing, fetting forth the Caufe an4
Caufes thereof, whenever he or they fhall fee
fufficient Caufe) or the faid additional Com-
miflioners fhall have received any Information
of the Infufficiency of any Statement, the
faid additional CommifTioners, or any Two
or more of them, fhall make an Affeffment on
fuch Perfon, in fuch Sum as, according to
the beft of their Judgement, ought to be
charged on fuch Perfons by virtue of this Aft,
which Affeffment fhall befubjedt to an Appeal
according to the Direftions herein-after con-
tained.
Additional CXL. And be it further enafted, That when*
S m'^y^tfer ^vcr the additional Commiffioners fhall think
Statements to it proper to refer any Statement to the Com-
errfSfhe"' ^liffioners for the Purpofes of this Ad, with-
F«rpoftsof <out making any Affeffment thereon, it fhall
tneAct. .|jg lawful for them fo to do, on delivering
to them the Cafe in Writing, relative to fuch
Statement,
4/ GEO. III. Cap. 122. 141
Statement, as the fame (hall appear to them,
with any Matter in queftion between them,
either as to Law or Fad, and the faid Com.
miflioners for the Purpofes of this A 61 fhall
proceed to enquire into the Merits of fuch
Statement, in like Manner as they would have
been hereby authorized to do in cafe the faid
additional Commiffioners had made an Af-
feffment on fuch Statement, and the Party
charged had appealed againft fuch Affeff-
ment.
CXLI. And be It further enacted, That infpectoranrl
the Infpedor or Surveyor, being fworn as afore- exammc'^Af-^
faid fhall and may, at all feafonable Times, Ailments and
infpeft and examine any Affeffment which fe'^iVm"entsniay
fhall be made as laft aforefaid, before the De- be a tended
livery thereof to the CommifTioners for the J^^cate.'' ^"''
Purpofes of this Aft ; and in cafe he fliall
difcover any Error in the fame, which in his
Judgement fhall require Amendment, he fhall
certify the fame to the faid additional Commif-
fioners by whom the AflefTments fhall have
been made, and the faid additional Commif-
fioners, upon fufficient Caufe being fhe-wii to
them, fhall amend the fame, as in their Judge-
ment the Cafe fhall require.
CXLn. And be it further enacted, That in rt""hisOb.
every Cafe where the Survevor or Infpeftor jectiontothe
fhall objea to the Amount of the Duty w?.IIngt?thc
charged by any Affeffment by additional Com- addiiionai
mifTioners, which he is hereby empowered to Comnnifrion-
do m any Lale except where the Party fhall to cerrify the
have verified his or her Statement and the comiSifum
AffdTment fhall be made on the Amount con- cfsfor the '
tained ^"'■Pflf'o^
th: ACt.
142
Sun-eyor to
give Notice to
the Party.
43° GEO; HI. Cap. 122*
talned therein, he fhall (late fuch Obje£lion td
the additional Commiffioners of the Diftrl^l
in Writing, as before direfted, who, or any
Two or more of thenij fhall thereupon certify
the fame to the Commiffioners for the Pur-
pofes of this Ad in the fame Diftri£t, toge-
ther with the Reafons for making fuch Affeff-
ment, and any Information they Ihall have ob-
tained refpefting the fame ; and the faid Sur-
veyor or Infpedor fliall alfo give fuch Notice
thereof to the Party affeifed, as he is required
to do by the faid feveral recited A£ls refpec-
tively, in Cafes of Surcharge, in order that
the Party fo charged may be at Liberty to ap-
pear before the faid Commiffioners for the
Purpofes of this A£t, according to the Direc-
tions herein contained, in Support of fuch Af-
fblTment.
Additional
Commiffion-
ers to deliver
Certificatesof
Aireffments
lealed up to
Comniiflioa-
ers for the
Purpofes of
the Aa.
CXLIII. And be it further enafted, That
the faid additional Commiffioners Ihall caufe
Certilicates of the Affeflinents to be duly
made out for each Ward, Parifh, or Place,
within their refpeftive Diftrids, containing
the Names and Surnames of the Parties charg-
ed, and the Sums which they refpedively
ought to pay by virtue of this Aft, and fhall
caufe fuch Certificates to be entered in Books
provided for that Purpofe according to fuch
Forms as fliall be tranfmitted to them by the
Commiffioners for the Affairs of Taxes, and
they, or any Two or more of them, fhall fign
the fame, and deliver the fame fo entered and
ligned to the Commiffioners for the Purpofes
of this A£t in the fame DKtrift, under Cover
fealed up, and fhall alfo caufe all Statements,
Lifts,
4f GEO. HI. Capr. i la. ,>4-3
'.Xifts, and Declarations returned to them by
*^y Party or Parties, or by the Afleflbrs, to
be delivered at the fame Time to the faid Com-
miiTioners for the Purpofes of this Aft, and Then to ad-
fhall then adjourn themfelves Jine die, and I'^^^'Zds^o
fhall not afterwards meet in the Execution of meet, unids
this Aft, unlefs on Summons in Writing un- ?,'J,^";";^°"*
^ex the Hands of Three or more of the Com- (jommifiion-
'miflioners for the Purpofes of this Aft, re- „ * ^ r*^**^
quirmg them to meet at lucn 1 ime and Place the Act.
as fliall be mentioned in fuch Summons, or
unlefs in the fubfequent Year they fhall again
be appointed additional Commiflioners, or no
additional Commiflioners fhall be appointed
for fuch Diftrift in fuch Year.
CXLIV. And be it further cnafted. That Perfons ag-
if any Perfon fhall think him or herfclf ag- ^'Smen«to
grieved by an Affefrment made by the addi- appeal to
tional Commiflioners as aforefaid (except where <-"'"">>fljo"-
the fame fhall have been made according to purpoies of
the Statement of the Party, after Verification the Act.
hereof) or by any Objeftion to fuch AfTefT-
sinent made by any Surveyor or Infpeftor as
^-.^iforefaid, it fhall be lawful for him or her re-
5^ijpeftively to appeal to the Commiffioners for
lithe Purpofes of this Aft in the fame Diflrift
wWhere fuch AiTeffment was made, on giving
Ten Days Notice thereof to the AfTefTor, Sur-
^^veyor, or Infpeftor ; and all Appeals to be
(inade in purfuance of this Aft fliall be heard
^nd determined by the refpeftive Commif-
^Jfioners afting for the Purpofes of this Aft, for
..the fame Diltrift w.here the Caufe of Appeal
arofe, and not otherwife,
CXLV. And
144 43° GEO. III. Cap. 122.
Time for re- CXLV. And be it further enabled. That
ccivingAp- ^i^g Commiffioners for the Purpofe<! of this
peals to be . ^ n n • r,^- r ^ • - *
fixed by Com- Atl Ihali appoint a lime tor receiving Ap-
miffioners. pgj^jg ^is foon after the Afleffments (hall be re-
turned to them by the additional Commif-
Notice there- fioners, as conveniently can be done ; and the
by AiTeffors!" AfTeffors (hall caufe Notice thereof to be given
by affixing the fame on the Church Door,
Market Houfe or Crofs, in the Paiifli or Place
where they aft, and the Meetings of the
Commiffioners for that Purpofe fhall be held
from Time to Time within the Time limited
by the faid Commiffioners, with or without
No Appeal to Adjournment ; and no Appeal (hall be re-
arter thextme ceived after the Time limited by the faid Com-
limited, ex- miffioners, except on the Ground of Diminu-
cept for Di- ^j^j^ ^£ Income, as herein mentioned : Pro-
minution or ., , , it -n r n n i
Income, or in vided always, that it any Perion mall be pre-
cafe of Sick- yentcd, from Abfence, Sicknefs, or other
jicls OF otnci*
reafonabie reafonable Caufe to be allowed by the faid
Caufe. Commiffioners, from making or proceeding
upon his Appeal within the Time fo limited,
it ffiall be lawful for the Commiffioners to
give further Time for that Purpofe, or to ad-
mit the fame to be made by any Agent, Clerk,
or Servant, on the Behalf of fuch Appellant.
Notice to be CXLVI. And bc it further enaded, That
^i^me Umited ^" °^^^^ ^^^^ ^^^ Appeals upon fuch laft men-
fir hearing tioned AlTeffinents may be determined in due
Appeals. Time, the faid Commiffioners fhall caufe a
general Notice to be ftuck up in their Of-
fice, or left with the Clerk of the Commif-
fioners, limiting the Time of hearing all Ap-
peals, and which ihail be limited to be heard
withia
4f GEO. III. Cap. 122. :i45
within a reafonable Time after the Caufe of
Appeal fhall have arifen ; and no Appeal fhall
be heard after the Time in fuch Notice to
be limited, unlefs the Appeal fhall be made
on Behalf of any Perfon or Perfons who
/hall be abfent out of the Realm, or be
prevented by Sicknefs from attending in Per-
fon in the Time fo to be limited, in which
Cafes it fhall be lawful for the faid Commif-
fioners to poftpone fuch Appeals from Time
to Time, or to admit other Proof than the
Oath or Affirmation of the Party of the
Truth of the feveral Matters required by this
Adl to be proved by the Oath or Affirmation
of the Party.
CXLVII. And be it farther enabled, That CommifTion^
upon any Appeal againfl any Aflefiment of AppS^may
the addition;il Commiflioners, or againft any tubmit the
Objeflion made by the Sun^eyor or Infpeftor, Oiff'^rencc t j
it fhall be lawful for the Commiflioners, at the Rjferees.
Requefl of the Appellant, to fubmit the Mat-
ter in Difference to Two Referees, to be
named and appointed in the Manner before
dircdled ; and fuch Referees fhall proceed to
fettle and afcertain the Amount to be contri-
buted by fuch Appellant, by virtue of this
Ad; and the Sum fo fettled, the faid Re-
ferees fhall certify to the faid Commiflioners,
whereon they fhall caufe an Affefiment to be
made, purfuing in fuch Reterence, and in
fuch Affeffment refpeftively, the Direclions
herein-before contained for fettling the
Amount of Duties by Reference.
CXLVIII. And be it further enaded. That ami wh?n^he
upon the receiving Notice of any Appeal °''if'u""i,
K againft SarveyorU
146 43' GEO. HI. Cap. 122,
aiio^vtd. tbe ag?infl any Affeflinent made as laft aforefaid,
asT^rSrc ^^^ ^^^° ^" ^^^^T ^^^^ where the Commiffion-
a Schedule. ers for the Purpofes of this Ad, or the major
Part of them prefent fhall fee Caufe to allow
the Objedtion of fuch Surveyor or Infpeftor
to fuch , Alfeirment, the refpeftive Commif-
fioners for the Purpofes of this Aft fliall di-
reft their Precept to the Perfon or Perfons
appealing, to return to them, within the
Time limited in fuch Precept, a Schedule
containing fuch Particulars, as the faid Com-
miffi oners fliall demand under the Authority
of this Ad for their Information, either re-
fpeding the Particulars of the Property of
fuch Perfon or Perfons, or refpeding the
Trade, Profcffion, Employment or Vocation
exercifed by fuch Perfon or Perfons, and the
Amount of the Profits and Gains of fuch
Perfon or Perfons fo chargeable, dillinguifliing
the particular Amounts derived from each
feparate Source before mentioned, and which
the faid Commiffioners are hereby empowered
and required to demand at their Difcretion,
whenever the fame fhall appear to them ne-
ceffary for the Purpofes of this Ad, and fo
from Time to Time, until a complete Sche-
dule to the Satisfadion of the faid Commif-
fioners of all the Particulars required by them
Precept re- fhall be delivered ; and every fuch Precept
Sedifie^on l^^ing delivered to or left at the lail or ufual
bein? left at Place of Abode of the Perfon or Perfons to
orA^lTir ^''^"^^ ^^^ ^^"^^ ^^^^^ ^^ direded, fliall be
the Party to binding upon fuch Perfon and Perfons, ac-
bc binding. cording to the Exigency of fuch Precept ; or
in cafe fuch Perfon or Perfons fhall have re-
moved from the Jurifdidicn of the Commif-
fioners, or cannot be found, or his, her, or
their
43** C^EO- ^I- Cap. il2. t47
their Place of Abode fhall not be known, theil
upon fixing fuch Precept on the Door of the
Church of the Place where the Commif-
fioners Ihall meet in the Execution of this
Act, or fixing up the fame in their Office,
fuch Precept fhajl alfo be binding upon fuch
Peribn or Perfons according to the Exigency
thereof; and fuch Perfon or Perlons ihall [!;!;\^,;:'J]«,^
make the Return required by the faid Com- th- a. t for
miffioners within the Time limited in fuch s'l^ j^yj"'"^
Precept, under the Penalty in this Act con-
tained, and fubjed: to fuch Charge as the faid
Commiflioners are hereby authorized to make
in fuch Cafe ; to which Schedule any Infpec- TnfDsdorani
tor or Surveyor, fworn as aforelliid, (hall have SnVt-vorto
free Accefs at all reafonable I imes, and Ihall and f ichVakc*
take fuch Copies thereof, or of any Parts Copies of
thereof, or Extracts from the fame, as he ^"'" " **
{hall think necelfary, for the due Execution
of this Act. - ,,,.*»^
CXLIX. And be it further enacteJ, That suvfyormay
it fhall be lawful for the Infpeftor or Surveyor, ^»'^i ^i^^^[^'-
fworn as aforefaid, within areafonable 1 ime, uieS:iudule.
to be allowed by the faid Commillioners for
the Purpofes of this Ad after he ihall hive
had the Examination of fuch Schedules, to
objc£t to the fame, or anv Part thereof, and to
ftatc fuch Objeclions in Writing, and the Caufe
or Caufcs thereof, to the belt of his Knowledge
or Information, which fhall be allowed and
figned by Two or more of the faid Conimil"-
fioners for the Purpofes of this Acl ; and the And ^o give
faid Surveyor or Infpedor (hall, in every Cafe Notice tuthe
of objecHng to fuch Schedule, deliver a No- ^*"^"
K 2 tice
148 43° G^O, III. Cap. 122.
tice in Writing of fuch Objeftion to the
Party or Parties to be charged, or leave the
fame at his, her, or their laft or ufual Place
of Abode refpedively, under Cover fealed
up, and directed to fuch Party, in order that
fuch Party or Parties may be at Liberty to
appeal from the fame to the faid Commiffion-
ers as herein is directed : Provided always,
that no Aifeflment fhall be confirmed, or any
' Alteration therein be made, until the Appeal
upon fuch Objedion or Aflfeflment fliall be
heard and determined according to the Direc-
tions of this Acl.
Comrrjfnon- CL. And be it further enacted. That if
ers oven uiiiig upon receiving the Objections of fuch Sur-
i.itilfied°witi) veyor or Infpedor to any Schedule, the faid
tlic AflfeflTmeiu Commiffioners, or the major Part of them
ma^'conlinr, P^efent at any Meeting for the Piirpofe of
wr alter the taking fuch Objeftions into Confideration,
Aire(r,.,ent ^ jj ^ - n ^^^^^ ^^ difallow fuch Obiec-
acc^idin^ly. , J . r 1 v i
tions, or ir upon hearmg or any iuch Appeal
as aforefaid, the faid Commiffioners lliall be
fatisfied with the Alfeifment made by the ad-
ditional Commiffioners, or after Delivery of
a Schedule they fhall be fatisfied therewith,
and fhall have received no Information of the
Infufficiency thereof, the faid Coramiflioners
fhall diretl fuch Affeffmentto be confirmed, or
- altered according to fuch Schedule as the
Cafe may require, and fhall direft an Aifefl-
f ment to be made of the Duties chargeable
on the Statement, or Statements contained
in fuch Schedule, to the befl of his Know-
ledge and Beliei" ; provided, that in every
Cafe
4 f GEO. III. Cap, 122. 149
Cafe where they fliall think proper that May require a
the faid Schedule fliould be verified, they ^^f^chidSf
ihall direct the Affeflbr or Afleflbrs to give upon Oath.
Notice thereof to the Perfon or Perfons to be
charged with the faid Duties, and to appear
before them to verify the fame in the Manner
herein-after mentioned ; and every fuch Per-
fon to whom fuch Notice fhall be given, Ihall
and he is hereby required to appear before
the faid Commiffioners, and on Oath or
folemn Affirmation as aforefaid to verify the
Contents of his, her, or their Schedule,
and to fign and fubfcribe the fame with
his or her proper Name, and which Oath or
Affirmation fhall be, that the Contents of
fuch Schedule are true : Provided always, that P'''y ^jy
fuch Perfon fhall be at Liberty to amend fuch sjhetiuie be-
Schedule before he or fhe Ihall be required to f^'^e lie takes
take fuch Oath or Affirmation, and after fuch
Oath or Affirmation, and in every Cafe where
fuch Schedule fhall not have been objedled to
as aforefaid, and the faid Commiffioners fhall
be fatisfied therewith, they ffiall make an Af-
feffinent according to fuch Schedule, at the
Amount at which the Duty therein fhall have
been computed ; and every fuch Affeflment A^er Ve< ifi.
made after Verification of fuch Schedule, fhall ^T^r^^'?'*
be hnal and conclulive as to the Matters con- Anvflment to
tained in fuch Schedule. ^"^ '^"='^-
CLI. And be it further enaded, ITiat when- Comm-dlon-
€vcr the faid Commiffioners fhall be diffatisfied QjiJujorJoTo
with any fuch Affeffment returned to them by ^vrit'ng
the additional Commillioners, or with any aSiSoJ
fuch Schedule, or any fuch Declaration, or sciieduUi.
K 3 (hall
^iS^ 43' GEO. III. Cap; 122.
Ihall require further Information refpe^ting the
fame, or either of them,, or any Part thereof,
it {hall be lawful for the faid Commiffioners to
put any Queftion or Queftioris touching fuch
Aflefihient, or the Contents of fuch Schedule
or Declaration, or touching the Matters which
ought to be contained therein, in Writing, and
to demand an Anfwer accordingly from fuch
Perfon or Perfons, figned by himj her, or
them, and fo from Time to Time whenever
the faid Commiffioners fhall think the fame
jieceifary ; and fliall from Time to Time iffue
their Precept or Precepts, requiring true and
particular Anfwers to be given to fuch
Queftions, of which Three Days Notice at
leall fhall be givenTO him or them ; and every
fuch Perfon fhall make true and particular
Anfwers in Writing, figned by him or her,
to fuch Queftions, within the Time limited
by fuch Precept, or fhall within the like Pe-
riod tender him or herfelf before the faid
Commiffioners, to be examined by them viva
thdr Agents *^'^^^ ^° ^^^^ Matters ; and every Perfon re-
to ictuj'n An- quired to make fuch Anfwers, or appearing
(hieiiions'"or ^^^^^'^ ^^^ ^^^^ Commiffioners to be examined
to attend die as a Party, or as the Clerk, Agent, or Ser-
Comuwflion- y^j^j- q£ ^^.j^ Party as herein-after is mention-
ed, fhall be permitted to give his or her An-
fwers either in Writing as aforefaid, or viv4
voce, without having taken any Oath or Af-
firmation, and fhall be at Liberty to objedt to
any Queftion, and peremptorily to refufe an-
fwering the fame ; and the Subftance of fuch
Anfwer or Anfwers as he or fhe fhall give vivd
voce, fliall, in his or her Prefence, be reduced
imo
AT,"" GEO. III. Cap. 124. 151
into Writing, and read to him or her, and
he or llie fliall be at Liberty to alter any Part
tliereof, and alfo to alter or amend any Parti-
cular contained in his or her Anfvvers in Writ-
ing, or in any Schedule or Declaration, before
he or flie fliall be called upon to verify the
.fame in the Manner herein-after diredled ; and
every fuch Schedule fhall be altered or amend-
ed as fhall feem requifite after fuch Enquiry or
Examination.
CLII. And be it further cnaded, That it Commimon-
fliall be lawful for the faid Commiflioners for ^.p.^ -L"^^
the Purpofes of this A£l, in every fuch Cafe P;Mty to verify
as aforefaid, whenever the faid Commilfioners ''rExamfna**
fhall think the fame necelfary, to require fuch tio i upon
Perfon or Perfons, from whom fuch Anfwers ^•^^^'•
in Writing as aforefaid have been received, to
verify the fame, and upon Appearance of fuch
Perfon or Perfons, to permit him or them to
alter or amend the fame, and thereupon to
adminifter to fuch Perfon or Perfons the Oath
or Affirmation herein-afier mentioned, and
alfo to require any Perfon or Perfons who fhall
have been examined viva 'voce before them, to
verity his, her, or their Examination on fuch
Oath or Affirmation, which Oaths or Affir-
mations any One or more of the faid Commlf-
fioners is and are hereby empowered to admi-
nifter ; and which Oaths or AfBrmadons r^-
fpectively fliall be. That the Contents of the
faid Schedules are true, to the bell of his
Knowledge and Belief, lyid contain a full and
true Account of all the Profits and Gains of
the Deponent or Deponei\ts chargeable by this
. A^; to the heft of his or her Knowledge and
K4 Belid;
152 43* GEO. III. Cap. 122.
Belief; or that the Contents of all fuch An-
fwers in Writing as {hall have been returned
to the faid Coramiffioners by him or them, as
the fame are then Itated, or that the Contents
of his or her Examination as the lame have
been reduced into Writing, are true ; and
every fuch Oath or Affirmation (hall be fub-
fcribed by the Party taking the fame.
May fjmmon CLIII. And bc it further enafted, That it
and examine ^^^^ be lawful for the faid Commiffioners for
them upon the Purpofes of this Aft, to fummon in like
*^'' Manner any Perfon or Perfons whom they
fliall think able to give Evidence or Teftimony
refpecling the Affeffment to be made on any
fuch Perfon or Perfons, in any fuch Cafe as
laft aforefaid, to appear before them to be
examined j and to examine all fuch Perfons
who fhall fo appear before them on Oath or
Affirmation (except the Clerk, Agent, or Ser-
vant of the Perfon or Perfons to be charged,
or other Perfon confidentially entrufted or em-
ployed in the Affairs of fuch Party or Parties
to be charged, and who (hall refpectively be
examined in the fame Manner, and fubje£b
to the fame Rellriftions as are herein-before
provided for the Examination of any Party or
Parties touching the Affeffments to be charged
on him, her, or them), which Oath or Af-
firmation any One or more of the faid Com-
miffioners is and are hereby empowered to ad-
minifler, and which Oath or Affirm.ation iliall
be. That the Teftimony or Evidence to be
given by him, her, or them, ihall contain the
whole Truth, and nothing but the Truth, in
refped of the Matter in queilion, concerning
which
Af GE(!). III. Cap. 122. 15^,
which fuch Evidence or Teftimony is given ;
and every fuch Oath or Affirmation fhall be
fubfcribed by the Pcrfon taking the fame.
CLIV. And be it further enafted, That If Comminion.
the faid Commiffioners, or any Two or more of t^*„^,ak^a"f
them, or the major Part of them prefent, af- AiTenrment on
ter hearing all fuch Appeals as Ihall be de- ;i'^y^rf'olb"irut
pending before them upon any Objection on Ne^itct: to
made by the Infpector or Surv^eyor to any fuch J^^^"'" ^^^'^*
laft mentioned AffefTment or Schedule, whe- verify the
ther fuch Enquiry or Examination as aforefaid iamc.or to
fhall have taken place or not, fhall agree to Q^aeftions put
make an AffefTment according to the Statement hy 'he Com,
or Statements contained in the faid Schedule, whe'i° the o. -
as the fame fhall have been returned, or al- jection of tue
tercd or amended upon Appeal as aforefaid, fio7havIbeea
they fhall direft an AfTeffment to be made of appealed
the Duties charj^eable on the Statement or agamft, the
Statements contamed m the faid Schedule at ers to makeaa
the Rate or Rates before fpecified ; and if '^.^j^^'^^io"''"
the faid Commiffioners fhall think proper to their jutlgc-
require a Verification of the faid Schedule, fhall "^*!JV^^'*^ l
give Notice thereof in Manner aforefaid to '^
the Party or Parties, to appear before them to
verify the faid Schedule, and fuch Verifica-
tion fhall be made by the Party or Parties in
fuch Manner, and fuch AfTefTmcnts thereupon
fhall be made as herein-before directed, which
AirefTments fhall be final and conclufive as
aforefaid; but neverthelefs in every Inftance
where any Pcrfon (hall have neglected or re-
fufed to return fuch Schedille, according; fo
the Exigency of the Precept of th
fioners; or if any Clerk, Agent, or otiv.uiL
of fuch Party as aforefaid, being fui^maned,
^ ihall -
154 43''GEO. III. Cap. f22.
ihall have neglected or refufed to appear be-
fore the Commiflioners to be examined ; or if
fuch Party, his or her Clerk, Agent, or Ser-
vant as aforefaid, fliall have declined to an-
fwer any Queflion put to him or her by the
faid Commillioners in Writing, or viva voce ;
or where the Schedule delivered (hall have
been objeded to as aforefaid, and fuch Objec-
tion fhall not have been appealed againft,
within fuch reafonable Time as is direfted by
this Aft ; or where any Perfon, being required
fo to do, fhall have negledcd or refufed to
verify his or her Statement or Schedule, or
his or her Anfwers or Examination in Writ-
ing ; or where the Commiflioners fhall agree
as aforefaid to allow the Objeftions, or any of
them, made by fuch Surveyor or Infpcftor, it
fhall be lawful for the faid Commiflioners,
and they are hereby required in every fuch
Cafe, according to the befl of their Judge-
ment, to fettle and afcertain in what Sums
fuch Perfon ought to be charged, and to make
an AfTefTment accordingly, which Affeffment
fhall be final and conclufive.
Where an Af-
feflment fhall
be increafed
the Commif-
fioners may
charge the
Pat ty with a
Penalty not
exceedine
Dovible the
AnVount.
CLV. And be it further enaded. That
where any Affeffment fhall be made by the faid
Commiflioners for the Purpofes of this A£V,
according to the beft of their Judgement, in
the feveral Inftances before mentioned, or
where any AfTefTment fliall be made upon any
Statement or Schedule, without requiring the
Party or Parties to verify the fame on Oath
or Affirmation, and the faid Commiflioners
fhall have made any increafed Affeffment upon
the Amount contained in the Statement or
Schedule,
43*' GEO. III. Cap. 122. $55
Schedule, or fhall at any Time during the
Continnance of this Acl, difcover that any
Increafe ought to be made, it {hall be lawful
for them to charge fuch Perfon or Pcrfons in
a Sum not exceeding Double the Amount by
which the Duties fhall have been increafed,
(that is to fay), where the Party or Parties
fliall have refufed or negle£bed to deliver any
Statement or Schedule, then in a Sum not
exceeding Double the Amount of the Sum
■which, according to the Rate prefcribed in
Schedule (D), fuch Perfon, in the Judgement
of the faid Commiflioners ought to be charged
at ; and in cafe a Statement or Schedule (hall
have been fo delivered, then in a Sum not
exceeding Double the Amount beyond the
Amount contained in fuch Statement or Sche-
dule, unlefs fuch Perfon or Perfons fhall in
every fuch Cafe make it appear that the Omif-
fion complained of did not proceed from any
Fraud, Covin, Art, or Contrivance, or any
grofs or wilful Negledt.
CLVI. And be it further enabled. That if Perfonseuiiiy
any Perfon who ought to be charged by vir- |^^ ^'/!' "J''^
tue of this AQ:, fhall, by fraudulently chang- Doubi*.*'
ing or having changed his or her Place of
Refidence, or by fraudulently converting or
having converted his or her Property, or any
Part thereof J or by fraudulerKly releafmg,
afTigning, or conveying, or having fraudulently
releafed, afiigned, or conveyed the lame, or
any Part thereof; or by making and deliver-
ing any fuch Statement or Schedule as afore^
faid, which fhall be falfe ; or having any Pro-
perty chargeable as lafl Jiforefaid, fhall frau,
dulently
%/^6 43"GEO. III. Cap. 122.
dulently convert, or (hall have fiaudulentty
converted the fame or any Part thereof, by
altering or having altered any Security with
relation to fuch Property ; or by fraudulently
rendering or having rendered the fame, or any
Part thereof, ; temporarily unproduclive, in
order that fuch Perfon may not be charged
for the fame, or any Part thereof j or by any
Falfehood, Fraud, Covin, Art, or Contrivance
whatfoever, already ufed or praclifed, or to
be ufed or praftifed, fiiall not be charged and
affefied according to the true Intent and Mean-
ing of this Adt, every fuch Perfon fhall, on
Proof thereof before any Two or more of the
faid refpective CommilTioners for the Purpofes
of this Aft, be charged and aflefled Double
the Amount of the Charge which ought to
have been made on fuch Perfon (if no fuch
Charge fhall have been made) ; and if any
fuch Charge fhall have been made, which iliali
be lefs than the Charge which .ought to have
been made on fuch Perfon, then fuch Perfon
fhall be alTelTed and charged for the Purpofes
of this Aft, over and above fuch former
Charge, Double the Amount of the Differ-
ence between the Sum with which fuch Per-
fon fhall have been charged, and the Sum
with which he or fhe ought to have been
charged.
penalty on CLVII. And be it further enafted. That
-'cSgTj ^f ^^y Perfon, required fo to do by the re-
deiiver'a fpeftivc CommilTioners for the Purpofes of
fo auend Uk ^^is Aft, fhall refufe or negleft to make out
Sjinmonsof and deliver any Schedule to the Perfon or
Comminion. pgrfons to whom the fame oupht to be deli-
vered
4^ GEO. in. Cap. 122. ^57
vered in purfuancc of this Act ; or fliall re-
fufe or neglect to appear, before the refpective
Commillioiiers aforefaid, or the additional
Commiffioners having Authority in fuch Cai'e
by virtue of this A&, to verify on Oath or
Affirmation before fuch Conimiffioners, any
Statement or Schedule by him or her delivered,
within the Time or Times limited or to be
limited by fuch Commiffioners refpeclively, in
purfuance of this Ad, every fuch Perfon fo
offending (hall lor every (uch Otlence forfeit
and pay any Sum not exceeding Fifty Pounds,
to be recovered as any Penalty may be reco-
vered under the iai-d recited Acts refpcc-
tively.
CLVIII. Provided always, and be it fur- Scixdules may
ther enadeil. That if any Pv^rlon who (hall be amended.
have delivered a Schedule, (hall difcover any
Omi(rioji or wrong Statement therein, it (liall
be lawful for fuch Perfon to deliver an addi-
tional Schedule, redifying fuch OmifTion or
wrong Statement, and fuch Perfon fliall not
afterwards be fubjed to any Proceeding under
4liis Ad by reafon of fuch Omiflion or wrong
jStatemeiU ; and if any Perfon fiiall not have Perfons wha
delivered a Statement or Schedule within the I'^ve omitted
Time limited by the CommiiTioners tor that Sfatejr'enuor
Purpofc, it (hall be lawful for fuch Perfon to S;iieiiu!csniav-
deliver a Statement or Schedule in Manner Sri^iny
hercim direded, at any Time before a Pro- Time before
ceeding (hall^ be had to recover the Penalty 5';eco*!i'iS,-
herein mentioned ; and no Proceeding (liall c.i agair.it
be alterwards had for recovering fuch Penalty ; ''*""■
and if any Proceeding (hall have been adually
had before; the .Cpmrniirioners for recovering
fuch
15^ 43" GEO. III. Cap. 122.
fuch Penalty, it fiiall be lawful for the Com-
miflioners before whom fuch Proceedings fhall
be commenced, on due Proof to their Satif-
fatlion that no Fraud or Evafion whatever
was intended, to llay fuch Proceedings, either
on the Terms of paying or without pay-
ing the Cofts then incurred, as the Commif-
Procecdings fioners fhall think fit ; and if any Proceedings
Inay be Hop- ^^^^ ^ave been commehced in any Court, it
pcdifno ihall be lawful for fuch Commiffioners to
tendedr^ci"" Certify that, in their Judgement, no Fraud or
further Tire Evafion was intended by the Party making
CaSaiiowed ^^^h Omiffion, and it fhall be lawful for any
where an im- Judge in fuch Court, on a fummary Appli-
pericft State- nation, to ftav fuch Proceedings on fuch Terms
ment has been r r-i » n n !_• i /- -r r l
^w^a in. as aiorelaid, as he Ihall think fit ; or it iuch
Perfon fhall have delivered an imperfect State-
ment or Schedule, and fhall give to the Com-
mifiioners a fufficient Reafon why a perfed
Statement or Schedule cannot be delivered,
the faid CommilTioners, being fatisfied there-
with, fhall give further Time, and fo from
Time to Time, for the Delivery of fuch State-
ment or Schedule ; and fuch Perfons fhall not
be liable to any Penalty for not having de-
livered fuch Statement or Schedule within the
Time before limited, in cafe fuch Perfon flialL
have delivered as perfedl a Statement or Sche-
dule as, from the Nature of the Cafe, he or
fhe was enabled to give, and fo from Time to
Time, as long as the Commiffioners fhall grant
further Time as aforefaid.
Made of In- COX. And be It further enabled, That if
quay into jj^ ^.j^^ Courfe of any Inquiry before the faid
the Amount --o- ^ - ,-r ^ ^inuu'i-.
of th€ Charge reipective ComiuniionerSj they Ihall think it
on Property ia , jiecefTary
other D;i- ■'
tri<5U
43'' GEO. III. Cap. 122. iS9
neceffary to afcertain the Amount of the
Charge on any Per fon or Perfons, in refpeft of
any Property affefled or which ought to he
afTefled by virtue of this A61 to any of the
Duties contained in the faid other Schedules,
which arife out of ihe Limits of the City,
Town, or Place for which they fhall act, then
and in fuch Cafe the Commilfioners for the
Affairs of Taxes fhall, on a Certificate or Cer-
tificates thereof, tranfmit fuch Certificates to
the refpective Commillioners ading for the
Divifion or Place, or Divifions or Places,
where fuch Perlbn has or ought to have been
affeffed or charged to fuch other Duties j
and the faid laft-mentioned Commiflioners
fhall, on Receipt of fuch Certificates, refpec-
tively inquire into the Amount of the Sum or
Sums with which fuch Perfon or Perfoas have
been or ought to be charged to fuch other
Duties, within the Limits of the Divifion or
Place where luch laft-mentioned Commiflion-
ers a£l ; and the faid laft-mentioned Commif-
fioners having fatisfied themfelves of fuch
Sum or Sums fhall tranfmit a Certificate
thereof under the Hands of any Two or more
of them to the faid Commiflioners for the
Affairs of Taxes, to be bid before the faid
Commiflioners making fuch Inquiry as afore-
liaid, to the End that fuch Perfon or Perfons
mny be juftly charged, and fuch Abatements
may be allowed as directed by this Ad:.
CLX. And be it further enabled. That if Notices to be
any Perfon or Perfons fliall come into or be ^'^'^ i'^°3
■ • T-w-M 'n 1 • r 1 rv r- Time to rime
refident m any Diltncc wnerem fuch Perfon toRcfidents
or Perfons iliali not have been before charged JJ^j^'befo"*^*
* v*. to charged.
^6(>
Pfrfoii scorn-
ing to refute
in a Uiltiioi,
on Notice be-
ing left with
them, to de-
clare where
charged, or
deli vera State ■
n»ent for tnc
Purpofe ot be-
ing aileifed,
under a
Penalty of
ao/.
43*'GEO. nt. Cap. 122.
to the faid laft-mentioned Duties for the faid
Year, the AiTcflbr or Afleffors, Colledor or
Collectors, or any Infpedor or Surveyor, fhall
give or leave Notice in Writing to or for every
fuch Ferfon fo refiding within the Limits for
,which fach Affeflbrs, Collediors, Infpectors, or
Surveyors refpedively act, to make out and
deliver, within Fourteen Days next enfuing
the Day of giving fuch Notice, a Declaration
in Writing, figned by him or her, with his or
her own proper Name, which fhall fpecify the
Name of the Parifh or Place, County or
Counties wherein fuch Perfons Ihall have
been aflefled to the faid Duties for fuch Year,
and alfo to produce the Certificate of fuch Af/
fefiment, or in Default thereof to deliver a
Statement, for the Purpofe of being aflefled to
the faid Duties in fuch Parifii or Place ; and
if any fuch Perfon as aforefaid fliall neglect
or refufe to make out and fign and deliver
fuch Declaration as aforefaid, within the Time
before mentioned, or lliall make any falfe or
untrue Return therein in any Particular
thereof, every fuch Perfon fliall for every fuch
Offence forfeit and pay a Sum not exceeding
Twenty Pounds ; and when in any fuch Cafe
it fhall not appear that any fuch Perfon or
Perfons fliall have been afleflfed to the faid
Duties in any other Parifh or Place, then and
in fuch Cafe it fhall be lawful for the refpec-
tive Commillioners a£ting for the faid Diflrid,
and they are hereby required to proceed to
afi^efs fuch Perfon to the faid Duties in like
Manner in every Refpe£t as if fuch Perfon
had been refident in fuch DIflrid at the Time
of the Publication of Notices as directed by
this
this A£l; and if any Petfon or Peribns, , after Removing out
Notice given to l-eturn a Starement as af^re- ?,', ^ P'nOi or
faici, (hall remove out of fuch Parim or Place om firft <iif.
without returnini; fuch Statement, or before t^h»rt;n^ the
an \liellment mail be made on nim, her, dt nor ■e.ving
them, or if fuch Perfjn or Perfons, being futiicient
aflefled to the faid Duties fhall rem{;ve out of tiVfV ti>? Ar-
the l*ari(h or Place where he, fhe, or they reai, to forfeit
fhall have been afTefled to the faid Duties, *° *
"without firft paying or difchar^ing all the faid
Duties char^^ed upon him, her, or them,
which fhall then be due and payable, or with-
out leaving in fuch Parifh or Place fufficient
Goods and Chattels whereon the faid Duties
in Arrear may be raifed and levied, and the
fame fhall remain in Arrear and unpaid for
the Space of Twenty Days after the Time ap-
pointed by this Aft for Payment thereof,
every fuch Perfon fhall for every fuch (.ffence
forfeit and pay (over and above the faid
Duties fo left unpaid a*? aforefaid) the Sum of
Twenty Pound ; and alfo in every fuch Cafe Arrear to he
it fhall be lawful for the faid Commiflioners j^^j.'^^ "'th^'''
for the Affairs of Taxes to certify to the Com- Diiiia to
mifTioners of the Diftrift within which fuch which the
Perfon or Perfons fhall then refide, the move, ami i^f*
whole Amount of the AlfefTment made upon f«fficientEf-
fuch Perfon or Perfons, and fuch lafl-men- bt-fouXihe
tioned Commiflioners fhall thereupon iffue a Deficiency to
Warrant of Diftrefs for the Recovery of the ^sTSb^of'*
whole Duty that fhall then have been afTefl'ed Record.
on fuch Perfon or Perfons, together with the
Cofls and Charges attending the fame, and if
Goods or Chattels cannot be found whereon
fuch Diftrefs can be fully made, then and in
every fuch Cafe the Whole of fuch Arrear ot
L Duty,
i62 43' GEO. m. Cap. I2i,
Duty, and Cods and Charges as aforefaiJ, of
fuch Part thereof as cannot be levied and col-
kiEled by Diftrefs as aforefaid, ihall be reco-
verable as a Debt upon Record to His Majefty,
His Heirs and Succeffors, together with all^
Cofts and Charges attending the fame.
j^batemcnt on CLXI. And be it further enaded. That if
DimtnutVan of Within or at the End of the Year current at
Income, how the Time of making any AflefFment under
t?o be allowed, ^j^j^ ^q^^ ^^ ^^ tj^^ ^.Tid of a-ny Year when
fuch AfielTment ought to have been made, any
Perfon charged to the Duties contained in
Schedule (D), who fhaU have computed his
Profits or Gains arifmg as laft aforefaid, on
the Amount thereof in the preceding or cur-l
rent Year, and not on an Average of Years,,
ihall find and (hall prove to the Satlsfadion of
the Commiflioners for the Purpofes of this
Atl, that hrs or her Profits and Gains during
ftich Year for which the Computation was
made, fell fhort of the Sum fo computed ia
refpeft of the fame Source of Profit, on which
the Computation was made, it fliall be lawful
for the Commiflioners or the major Part of
them, on Proof before them, to caufe the A&,
feflment made for fuch current Year to be
aittcnded in refpe<3: of fuch Source of Profit,
as the Cafe fhall require ; and in cafe the Sum;
afrefled (hall have been paid, to certify undes
their Hands and Seak to the Governor and
Company of the Bank of England t or the Re-
eeiver General to whom the fame (hall have
been paid, the Amount of the Sum overpaid-
upon fuch Firft Afieflment ; and on Produc-
tion of fuch Certificate, it fhall be lawful for.
;. , _ 15 .. '• th(^
43° GEO. m. Cap. 122. i^j
trie faid Governor and Company to dire£t
their Cafhier or Cafhiers, and for the faid
Receiver General co repay fuch Suin as fhall
have been fo overpaid, out of any publick
Monies in the Hands of fuch Cafhier or
Cafhiers, or of fuch Receiver General, who
jefpectively fhall, if neceflarv, r< place the fame
out of the firfl Monies that Ihall come to their
Hahds refpedively of the Duties granted by
this Ad, for which Payments the Certificate
of the faid refpedive Commiilioners* fhall be
a fufficient Authority.
. CLXIl. And be it further enafted, That in Abatement ^
fcafe any Perfon charged to the faid laft-men- ^''hen pSs
tioned Duties, whether the Computation fhaiiceafeto
thereon fhall have been made ori the Profits xS%vX
of One Year, or an Average, as herein al-* feUion,' &c. or
lowed, fhall ceafe to exercife the ProfefTionj J'^^'l'^S*'^
L -r. 1 »-. » ^o'"^ the End
or to carry on the Trade, Employment, or of the Year.
Vocation, in refped whereof fuch Afleflment
was made, or fhall die before the End of the
Year current at the Time of making fuch Af-
fcifment, or fhall from any other fpecific
Caufe be deprived of or lofe the Profits or
Gains on \^hich the Computation of Duty
charged in fuch AfTeffmcnt was made, it fhall
be lawful for fuch Perfon, or the Heirs, Exe-
cutors, Adminiftrators, or Afligns of fuch
Perfon, to make Application to the Commif-
fioners for the t*urpofes of this Ad, within
Three Calendar Months artet the End of fuch
Year ; and on due Proof thereof, to the Sa-
tisfaftion of fuch Commlffioners, it fhall be
lawful for the faid CommifTioners to caufe the
ASeStaent to be amended or vacated as the
L 2 Cafe
1^4 43*^^0. III. Cap. 112.
Cafe may fequire, and to ^?ve fuch Relief fd
the Party charged, his or her Heirs, P'.xeca-
toTS, Adminiftrators, or Ailigns, as fliall be
juft; and rn Cafes requiring the fame, to di-
rect in Manner before mentioned, Repayment
ta be made of fuch Sum as fhall have beert
overpaid on the Afleffment amended or va-
where any cated : Provided always, that where any Fer-
i.ici-"dJ<rto fon (hall have fucceeded to the Traie or Bufi-
thc Trade or nefs of the Party charged, no fuch Abate-
^■e*"'?!!!/' *^e"^ ^'^^^ ^^ "^^^^^' "'^'^^^ »f ^ha^' ^e \iYoyfed to
cbargcJ, no ■ the Satisfadion of the faid Commiilioners, tha-E
fo^bTmade. t^^ ^roivs and Gains of fuch Trade or Bufi-
except for a nefs have fallen (hort from fome fpeci'fic Caufe,
Specific Caufe. jq {^g alledged to them and proved, fmce fuch
Change or Succeflion took place, or by rea-
fon thereof; but fuch Perfon, fo fucceeding
to the fame fhall be liable to the Payment of
the full Duties thereon, without any new Af-
feliaient.
iieiieffrom CLXIII. And be it further enabled. That
i^'fl'.'^''^.'^^' whenever any Perfon or Perfons (hall have
been or fhall be aifcffed in One Diflrift to the
Icifl -mentioned Duties, whether charged on
fuch Perfon or Perfons on his, her, or thei^r
own Accounts, or in any of the Charaders
herein-before defcribed, on the Behalf of any
other Perfon or Perfons, and fhall have been
or fhall be again alfefled in another Didrid
for the faine Caufe and on the fame Account,
it f^iail be lawful for fuch Perfon or Perfons
to apply to the CommilFioners for the Purpofes
.<;f this Acl,. ading for the Divifion g|- Place
ibr which fuch Perfons fhall have been fo af-
feffed as aforefuid, for the Purpofe of beina;
J ■'- ^ _ relieved
4f GEO. m. Cap. 11%, i6s
relieved from fuch Double AfTeflrment ; and
the Commiffioners acting for the Divifion or
Place within which fuch Perfon or Perfons
ihali have been firit affcfled to the faid Duties,
/hall, upon Application, give or caufe to be
given a Certificate, under the Hands of any
Two of fuch Commiflioners, of the Amount
of the AfltiTrnent there made, which Certifi-
cate (hall be given graft's ; upon the Produc-
tion of which Certificate to the Commifliorir
ers for the Purpofes of this A£t, adling for
Cuch other Diftrid Within which fuch Perfon.
or Perfons fhall have been afielfed for the fame
Caufe and on the fame Account, fuch lad-
mentioned Comniiflioners fhall, upon being
fatisficd that fuch Perfon or Perfons has or
Jiave been doubly affeffed, caufe the AfTefT-
nient made in fuch DiArict, or fuch Part
thereof for which fuch Double AiTeffment fhall -
be made, to be vacated, fo that fuch Perfon.
or Perfons may not remain charged by more
ihan One Aireffment for the fame Cajufe and
on the fame Account.
CLXJV. And be it further enabled. That rommiiTion-
«f by any Error, an AfTefTment, or any Part rlui'fonTo the
thereof, fhall be made under this Act, upon DmUs m
the Profits or .Gains arifing from any Pro- Schedule p,
f erty, or from any Office or Employment of Andiment!*
Profit which fhall have been other wife charged ''''"" J';'^'^*
under this Ad, it fliall be lawful for the faid peny which
.Commiflioners ading for the Purpofes of this '''*" "^v*^
ACL • 1 • . ^u T^ ** . • J • heeti othcr-
ct m relation to the Duties contained m wifechaiccd
Schedule D, on due Proof thereof to their under this
^atisfadion, to caufe fuch Aflenments, or ^ '
|uch Part thereof as fhall be fo doubly afTefTed,
L3 ^P
^66 43* GEO. m. Gap. 122.
to be vacated, and which Proof fhall be eithcf
by a Certificate of the Afleirment made on
fuch Property, or on fuch Office or Employ-
ment, under the Hands of Two or more of
the Commiffioners by whom fuch lafl-men-
tioned Afleffment fhall have been made, an4
that the fame is included in fuch laft- men-
tioned Afleflment, or by other lawful Evi-
dence given of thofe Fads on the Oaih or
paths of any credible Witnefs or Wicnefles.
Mode of af- CLXV. And be it further enaded. That
miffiwiers!"' *^^ Commiffioners ading in the Execution of
this Aft, for any Diflri£l, as Commiffioners
for the General Purpofes of this A<^, fhall be
charged and afleffed by the additional Com-
miffioners for the fame Diftrid, and the addi-
tional Commiffioners acting for the fame Dif-
trid: fhall be charged and affefled to the faid
Duties by each other refpeftivtly, ^nd accord-
ing as they ought to be charged ; and that any
Two of the faid refpeftive Commiffioners act-
ing for any L'iflrift fliall refpeftiveJy be com-
petent to afTefs any other Perfon a^ing as fuch
Commiffioner for the fame Diflri^, in like
Manner, and with and under the like Powers
as if fuch Perfon had not afted as fuch Com-
miffioner ; and the faid feveral Commiffioners
fhall refpe(J^ively divide themfelves in fuch
IVlanner as that every fuch Commiffioner fhall
JDe aifelfed by Two other Commiffioners, and
the Appeal therefrom (if any") may be deter-
. mined by Two Commiffioners for the Purpofes
of this Aft, neither of whom fhall be con-
cerned or interefled in the Determination
thpreof^ either fpr him or herfelf, or in any
Charafter
i^yOEO. III. Cap. 122. 167
Chara?ler before defciibed for any other Per-
fon or Perfon-. ; and the faid additional Cora-
miflioners fhrJl refpe6tively eftablifti fuch Re-
gulations amongft themfelves, for charging
Jind aiTeffing each other in Manner aforefaid,
a^ may moft effedhially fecure a fair and im-
partial f^ Ifeirment upon every CommilTioner,
according to the true Intent and Meaning of
this Aft; provided that anyCommiffionerwhofe commimon-
Statement or Schedule (hail be under Confi- prstohave
deration, or fhall l?e concerned or interefled andno"tobe
therein, either for himfelf or for any other preAntwhen
Perfon or Perfons, in any Charafter before fneni^^J*^"
defcribed, Ihall have no Voice, and fhali not Schedule is
be prefent except upon an Appeal for the [J'Jerat.oiHn
Pui-pofe of being examined vha voce by the which they
Commidioners then having his Afleflment or ^'^ >ntertftedf
Schedule under Confideration, but fhall with-
draw during the Confideration and Determir
illation thereof.
CLXVI. A.nd be it further enacled. That AirefTmeots
,aU Afleffments made upon Profits or Gains t^iJi'^ba^^rci
jurrder Schedule (D), made by the Commif- imcierthe
lioners for the Purpofes of this Aft, or under \l^^^f^^ °^.
their Authority, by Reference as aforefaid, or (D) to be
of any other of the faid Duties to be charged cntcied.and
• C?( rtjficsitcs or
under the fame Proyifions and Regulations the Amount
fliall be entered in Books, witji the Name and *" be deliver-
Names, or the Dcfcription of the Perfon or ber'or Let"rr,"
Perfons, Corporations, Companies, or Societies without the
of Perfons, to be charged therewith, and their .^if'partLs
refpeftive Places of Abode fet oppofite thereto, aiieiicd.
and which Entries fhall refpcftivtly be num-
bered progrelfively, or lettered, or diflinguifh-
^d by Numbers or Letters, as the faid reipec-
h 4 pye
i6S 43" GEO. m. Cap. 122.
tive Commiffioners for the Purpoles of this
Ad fiiall think proper ; and that when and as
foon as the faid refpe£llve Commiffioners fliall
have caufed to be made any fuch Entry in fuch
Book, they fliall deliver to the Perfon or Per-
fons charged by luch AfTeflhientj or to fome
Peribn or Perfons there attending on his, her,
or their Behalf, a Certificate under the Hands
of Two or more of fuch Commiffioners, fpe-
cifying the Amount of the Sums to be paid
within One Year upon fuch Alfeflment ; and
every fuch Certificate fliall be numbered or
lettered with the faine Number or Letter as
the Entry in the Book of the faid Conimif-
fioners to which fuch Certificate fliall relate
ihall be marked and numbered, or lettered,
without naming or otherwife defcribing the
Sums men- ^ Perfon or Perfons charged thereby, which Cer-
Cernficaus^ ' tificate fliall, on Produclion thereof, be a fuf-
niay he paid ficieut Authority to the Governor and Com-
Ek^'to the pany of the Bank of Engla7id, and to the re-
R ceivers fpedive Receivers General and their Deputies
Uidr DeVu-*^ in England^ and the Receiver General in Scot-,
t"'<^s. or t > me latid^ and to the refpective Colledors as herein-
Co|lettors. ^f^^j. mentioned, from Time to Time to re-
ceive from any Perfon or Peifons bearing and
producing fuch Certificate or Certifi,cate3, the
Amount of the Sums therein contained, in,
fuch Proportions thereof as by this Aft are
made payable by Infl;alments, and at the Times
by this Act appointed for Payment thereof, or
m Advance ; and on the Payment of the Sums
contained in any fuch Certificate, or any Pro-
portion thereof, the faid Governor and Com-
pany, and the faid Receivers General, and.
their refpedive Deputies, and the faid Collec-
tors,
43** GEO. in. Cap. 122. 4(^9
tors, fhall give Certificates for the fame, ac-
knowledging the Receipt of the Sum paid on
account of the Certificate of the faid refpec-
tive Cominiflioners by the Number and Letter
marked thereon, as before direded.
CI,X\1I. And be it further enabled, That Commiflion-
the Commiirioners for the Purpofes of this Ad, ^[^"-^^Afrdf-
3.nd alfo the additional Commiflioners, ading ments \n
in relation to the Duties contained in Schedule ?°°M' ^"**
(D), fhall, in their refpedive Books of AiTefT- counts to the
pient, enter and caufe to be entered the feveral Tax office, ,
Amounts of the Sums affefTed by them, and
they fhall from Time to Time make out or
caufe to be made out, and fhall tranfmit or
caufe to be tranfmitted, to the Commiflioners
for the Affairs of I'axes, Accounts of the
Amount of Duty affefTed by them, diftinguifh-
ing the Amount charged on each Perlbn,
which Accounts fhall feverally be made out,
with the Particulars required by this Ad;
and they fhall alfo from Time to Time make
out, or caufe to be made out, and fhall tranf-
mit or caufe to be tranfmitted tp the Commif-
iioners for the Affairs of Taxes, Lifts contain-
ing the Name, Defcription, and Place of Re-
fidence, of all and every Perfon or Perfons af-
fefTed by them refpedively, as foon as the fame
conveniently can be done, which Lifts fhall be
made out according to an Alphabetical Ar-
rangement of the refpedive Parifhes or Places
of Refidence in their refpedive Diftrids.
. . . ~ . ^ ComniifHon-
CLX Vin. And be it further cnaded. That r* to fend
whenever fuch AfTeflir.ents ftiall be completed JJ^'^RgiJl^n?
in any Diftrid, the refpedive Commifnoners h. anccrs a'ni
£qj. Receiver* <-»•
neral.
[Mf^ 43* GEO. ni. Cap. 122.
fbr tile Purpofes of this AQ: z&'mg thereiib
fliall caufe to be delivered a Duplicate on
Parchment under their Hands and Seals, fairly
written, containipg the whole Sums affefled
by them into the King's Remembrancer's Of-
fice of the Exchequer in England and Scotland
refpedively ; and the faid Commiflioncrs fhall
alfo deliver a like Duplicate unto the refpec-
tive Receivers General in England and Scotland
refpeOiively.
Aippointment CLXIX. And be it further enafted, That
ReccfveT/in ^^ ^^^^^ ^c lawful for any Receiver General, at
certain Places the Requefl of any Commiflioner afting for
probat^on'^V the Purpofes of this Aa, in relation to the
the commif. faid laft mentioned Duties, in or for any City
Ta^e ^ ^^ ^"^ Town in Great Britain, Cexcept within the
City of London, or within Ten Miles of the
fame,) and with the Approbation of the Com-
miflioners for the i^ ffah's of Taxes, to appoint
a fit and proper Perfon refident in fuch City or
Receiver Ge- Town, who fhall give Security to the Satisfac-
abie^fo?'tTe'" tjon of the faid Receiver General, to be his
peputies, and Deputy for the Receipt of the faid laft: men-
^fvcn'to ^wT tioiied Duties arifing within fuch City or Town,
latLfaAion, or within the Diftrict where fuch City or Town
fhall be fituate, regard being had in fuch Ap-
pointment to the Population and Extent of
fuch City or Town, for which Deputy the faid
Conim'flion- Receiver General fhall be anfwerable ; and it
ti'fyThe Sum ^^^^ be lawful for the faid refpective Commif-
to be paid to fioncrs to allow to the Deputy fo appointed,
Keceiver 'Jot ^^^^"^ Salary and Reward for his Attendance
exceeding and Trouble therein as fhall be agreed upon
^und!^ ^^*^ between fuch CommifTioners and the Perfon to
be appointed fuch Deputy, and as fhall be ap-
proved
43'' GEO. m. Cap. 12a. 17!
proved of by the faid CommifTioners for the
Affairs of Taxes, not exceeding the Rate of
One Penny Halfpenny of the Sum received
by fuch Deputy, and paid over to fuch Re-
ceiver General, whi^h Allowance fuch Deputy
is hereby empowered to detain out of the Pay-
ments made on ^Account of each Inftalment as
they fhall be paid ; and fuch Deputy fhall, on
fome Day in eyery Week, to be named in the
Bond to be entered into by him, pay or remit
to fuch Receiver General the whole Amount
of the Duties then in his Hands, and fhall
iPaithfully account for the fame to fuch Re-
ceiver General.
CLXX. And be it further enafted, That it Onpi-cate? t©
ihall be lawful for the refpcdive Commiffioners ^'^ p^^/*^
for the Purpofts of this Acl, to iffue out and Keteivrs and
deliver to the refpedive Colleftors, except ^^U^^^JJ*^
where a Deputy Receiver fhall be appointed as bers, with
hcrehi is directed, and to fuch Deputies where ,^^'%'J'^'\{?''
fuch Appointments have been made, Dupli- Duties.
cates of the Afleflhients made by them, con-
taining the Sums aflfefled on each Perfon, to-
gether with the Number or Letter fet oppofite
thereto, in their refpedlive Books before men-
tioned, without naming fuch Perfons, with
their Warrants for their receiving the faid
Duiies charged by fuch Commiffioners re-
fpe<5lively, as the fami fliall become payable
as aforelaid ; and all fuch Sums fhall be paid
to the refpedtive Colledors, or Deputy Re-
ceiver, where fuch fhall have been appointed,
or into the Bank of England ; and fuch Part D.ties which
^hereof as fhall not be fo paid to them, fhall "r" a» hcie-
bc levied and collefted as herein-after is men- after numion-
" ' tioned, ^^^''^^^'^^
17*
43^
GEO. III. Can. 122.
eevc^able as a tioned ; and in Default of the fame being fo
Pebtupoa levied, fhall be recoverable as a Debt upon
Record to the King's Majefty, His Heirs and
SuccefTors, in Manner before directed in other
-Cafes,
CommiflTion-
ers to regulate
the Paymenr
cfAlTcffments
made after the
Time of Pay.
ment. of any
of the Inltal-
inents (hail
have elapfcd.
Perrons
charged to
pay the Du-
ties into the
■j^aaic, or to
the Receiver
or O)lle.*'or,
ai t'iCir Elec-
tion, and on
Default the
Duties miy be
levied as other
Duties under
CLXXI. And be it further enabled. That
if it fhall happen that this Act cannot be
executed previous to the Time appointed for
the Payment of the firft or any fubfequent
liiftalmcnj: of the faid laft mentioned Duties, it
fliail be lawful for the Commiffioners for the
Purpofes of this Act, who lliall have made or
allowed any AiTeffment after the Period apr
pointed for any fuch Payment, which they
are hereby declared to be competent to do
whenever the fame fliall beneceflary, to fettle
and adjuft at what Time and in what Proporr
tions the Inftalment or Inflalments, of which
the Time or Times for Payment {hall then have
elapfed, fhall be paid, in fuch Manner as to
them lliall appear juft and reafonable, regard
being had to the Amount of fuch AfTefTment,
and the Number of Periods appointed for the
Payment of Inflalments then to come (if any)
in the Year of maldng the AfTefrment.
CLXXIL Andb£ it fufthev enafted, That
the Duties payable on fuch laft mentioned Af-
feffments fliall be paid either into the Bank of
Englandy or to the Deputy of fuch Receiver
General, where fuch fhall be appointed, or
to the Collcdor or Colledors for the Parifl)
or Place, at the Election of the Party charged,
by fuch quarterly Inftalments as aforefaid, be^
fore the refpective Days before appointed fpr
fuch
43* GEO. III. Cap. 122^ ty^
fiieh Payments, according to the Regulations the Commif^
of this Act: and the Certificates hereby re- ['""a^soC
quired to be given on fuch Payments fhall be Taxes,
delivered to the refpedtive Commiflloners, or
to One or more of them, or to their Clerk at
(heir Office, before the Times when the fame
are hereby made payable, taking his or their
Receipt for the fame, which Receipt fliall be
a fufficient Difcharge for the Money fo paid,
in Satisfadion of fo much of the AiTeflhient
as fliall be mentioned in fuch Certificate to be
fo paid ; and if any Perfon fhall negled to
pay the fame at the Time and in the Manner
hereby directed for Payment of fuch Duties,
or having paid the fame fhall neglcdl to de-
liver the Certificate required to be given in
fuch Payment as herein before directed, it
fhall be lawful for the refpective Commiflion-
crs for the Purpofes of this Act, and they are
hereby required to deliver a Duplicate of all
Sums affefTed on any Perfon or Perfons who
fhall have made Default in paying, or ac-
counting for the Payment of the fame, toge-
ther with their Warrant, to fuch Collector or
Collectors as they fliall appoint to levy the
Sums in Arrear and unpaid, and which Du-
plicate fhall be made out, and which Sums
Ihall be levied, according to the Regulations
of the faid recited Acts refpectively.
CLXXIII. And be it further enacted. That Paj-ntfnfst*
the Cafhier of the Bank of I'jiglar.d fhall, on H^'k^M the"
the Receipt of any of the faid lafl mentioned Bank! ^
Duties, enter the fame in the Books to be pro-
vided for that Purpofe, and all fuch Sums fhaU
be entered under the Letter or N;imber con-
tained
i^i 43° GEO. in. Cap. X22.
tained iu the Certificate ; nnd every fuch Aci
count kept at the Bank of England fhall be
entered under the Head of, " The Account
bf the CommifTioners acting for the
of " as the Cafe may require j
and fhall enter in like Manner in fuch Books
all Sums which fhall be paid by Referees to
the feparate Accounts of the Commiifioners,
Deputy Re- ordering fuch References refpedively ; and
ct'Jjei's ami^ the Deputy Receivers and Collectors fhall on
write off the the like Receipt caufe the fame to be wrote ofF
Sums received [^ (j^^i^ refpedive Duplicates ; and the faid
cates! "^ ' Cafhier or Cafhiers, or Deputy or Deputies
Accounts of to fuch Receivers, or Collector or Collectors,
Sums received flj^U, whenever he or they fhall be required
to the Com-' by the refpective CommifTioners for the Pur-
miffioners, pofes of this Act, deliver to them a true Ac-
tobea!f?^ent count of all Sums paid at the Bank of Eng-
to the Tax /and, or to fuch Deputies or Collectors refpec-
^ * tively, on Account of the Duties charged by
them refpectively ; and fhall alfo tranfmit to
the Office of the CommifTioners for the Af-
fairs of Taxes, whenever required by them fa
to do, a true Account of the Sums fo paid.
Duties may be CLXXIV. And be it further euafted, That
paid in Ad- it fhall be lawful for any I'erfon or Perfons, at
BarS or^to' ^"^ ^^7 Ti^ie Or Times during the Continuance of
the Deputv this Act, to pay or caufe to be paid in Ad*
S^"tTDif"^* vance to the Governor and Company of the
count. Bank of England, or to their Cafhier or Ca-
Ihiers, or to the Deputy of any Receiver Ge-
neral appointed under this Act, any Sum or
Sums of Money charged as lafl aforefaid, or
by Reference by virtue of this Act, and to
require a Certificate or Certificates acknow-
ledging
4f GEO. m. Cap. 122. 12S
ledging fuch Payment. ; and it fhall be lawful
for the Cafhier or Cafhiers of the faid Bank
of Efig/afjd, and for fuch Deputy Receiver as.
aforefaid, on Produftion of the Notice or
Certificate of fuch Affeffment at the Time of
payment of the faid Duty in Advance (the
Sum fo paid not in any Cafe to he lefs than the
5um which appears by fuch Certificate to be
payable by Two Inftalments) to make an AU
lowance at the Rate of Five Pounds per Cen-*
turn per Annum out of the Sum or Sums fo
paid in Advance, calculated upon fuch Sum
or Sums for the Period or Periods by which
each refpective Sum flvall be paid fooner than
the Period prefcribed by this Act for Payment
thereof ; and in every fuch Cafe the faid Ca-
fhier or Cafhiers, or Deputy Receiver as afore-
faid, (hall give the Perfons paying the fame a
Certificate of fuch Payment, fpecifying therein
the Number of Inftalments thereby discharged,
and the Amount of the Allowance for fuch
Prompt Payment, and referring thereby to the
Notice or Certificate of AlVeffment then pro-
duced, and the Number or Letter therein
mentioned, and all fuch Allowances fhall be
made by the faid Cafliier or Cafhiers out of
the Duties to be paid in at the Bank of Eng-
land at the Time of pafling the fame ; and all
Certificates made out by the Cafhier or Ca-
fhiers of the Governor and Company of the
Bank of England as aforefaid, or by any De-
puty to any Receiver General, appointed as
herein mentioned, being delivered at the re-
fpective Offices of fuch CommifTioners, fhall
be received by th^m as Cafh in Difch^rge of
the
176 • 43°GEO. in. Cap. 122.'
the AffelTnients, and fhall be allowed X6 them
in their Accounts.
Schedule (E),
and the Rules
to be deemed
Part of this
Aa.
ScheJttk (E).
Duties upon
Publick Or-
fices or Em-
ployments,
and upon
every A ■-
nuJty (. r
Peiifion pay-
able by His
Majetty, or
out of the
Publick Re-
venue.
^
To be charged
for all Sala-
ries, Fees, or
Profits what-
ever.
CLXXV. And be it further enafted, That
the Schedule herein-after mentioned marked ,.
(E.) and the Rules therein contained, fhall bei *
deemed and conflrued a Part of this Aft, as .
if the fame had been herein inferted under a
fpecial Enadment.
Schedule (E).
A Schedule of the Rates and Duties pay-
able by Perfons having, ufmg, or exer-
cifmg any publick Office, or Employment
of Profit :
Upon every publick Office or Employment
of Profit, and upon every Annuity, Penfion,
or Stipend, payable by His Majelly, or out of
the publick Revenue of Great Britainy except
Annuities before charged to the Duties con-
tained in Schedule (C), for every Twenty'
Shillings of the annual Value thereof refpec-
tively, there fhall be charged the Sum of One
Shilling.
Rules /or charging the /aid Duties.
ilffl:. — The faid Duties fhall be charged on
thePerfon or Perfons reipeftively having,
ufing, or exercifmg fuch Offices or Employ-
ments of Profit, or to w^hom fuch Annuities,
Penfions, or Stipends fhall be payable, for all
Salaries, Fees, Wages, Perquifites, or Profits
whatfoever accruing by reafon of fuch Offices,
Employments, or Penfions, after dedu£Ung
the
43" GEO. in. Cap. 122. rjy
the Amount of Duties payable or chargeable sMduU(E).
on the fame by virtue of any Ad or A£ts of [p-T^" — ^
Parliament, where the fame have been really chargeable
and bona fide paid and borne by the Party to »» ^^^^ ^^^^
be charged : And each Aflelfment in refpeO: Pariiame^u ro
of fuch Offices or Employments fhall be in ^'« ddiucted if
force for One whole Year, and fhall be levied p^r"y ^
for fuch Year without any new Afleflinent, AOefTment*
notwithflanding a Change may have taken ^einf'^"*^
place in fuch Office or Employment, on the one Year.
Perfon or Perfons for the Time having or ex-
ercifing the fame ; provided the Perfon quit- Provifion re-
ling fuch Office or Employment, or dying ^^^^^J^''
within the Year, his or their Executors or fromPerioni
Adminlflrators fhall be liable for the AiTears J^es^J d^^I
due before or at the Time of his fo quitting ing.
fuch Office or Employment or dying, and for
fuch further Portion of Time as fhall then
have elapfed, to be fettled by the refpeSive
Commiili oners, and his or their SuccefTor or
Succeffors fhall be repaid fuch Sums as he or
they fhall have paid on account of fuch Portion
of die Year as aforefaid ; and each AfTeffment lu^^ vwri-
in refpeO of fuch Annuity, Penfion, or Stipend fion for Pen-
fliall be in Force for One whole Year, unlefs '■'^"' "•*^"^e»
the fame fhall ceafe or expire within the Year
by Lapfe, Death, or otherwife, from which
Period the AfTeffment thereon fhall be dif-
charged.
Second.— 'The faid Duties to be affeffed by Duties to be
the refpeaive Commiffioncrs for all the Qf- 'h^offic^'ln '
fices in each Department, in the Place where e^ch Depart-
thc faid CommifTioners fhall execute their Of- 'S^'^hi*.^
fices, although certain of the Offices in the tbcCommif-
fame Deparancnt may be executed elfewhere, p^"c"te*tiicir
M and offices.
17^8 43^ GEO. III. Cap. 122.
Sebeduk (B). and fhall be due and payable from the refpec-
' live Officers and their refpedive Succeffors for
the Time being.
Pefcription of Third. — The faid Duties fhall be paid <5ii
charged.** ^ ^^ Offices and Employments of Profit of the
i- Defcription herein-after mentioned within Gr(?<2;?
^;. Britain; (videlicet), any Office belonging to
-m- either Houfe of Parliament, or to any Court
of Juitice, whether of Law or Equity, in
England or Scotland, Wales, the Duchy of Lan-
cajier, the Duchy of Cornwall ; or any Cri-
minal or Judiciary or Ecclefiaftical Court, or
Court of Admiralty, or Comniiflary Court ;
any publick Office held under the civil Go-
vernment of His Majefty, or in any County
Palatine, or the Duchy of Cornwall ; any Com-
raiffioned Officer ferving on the Staff, or be-
longing to His Majefty's Army in any Regi-
ment of Artillery, Infantry, Royal Marines,
Royal Garrifon Battalions, or Corps of Engi-
^'' "^ '^j^TB^f; ^^^^3? or of any Court Martial ; any Officer in.
ne'T- ,?'r the Navy or in the Militia ; any Office or Em-
ployment of Profit held under any Ecclefiaftical
. > Body, whether Aggregate or Sole, or under
any Corporation, or any Company or Society,
. .; whether Corporate or not Corporate ; any Of-
fice or Employment of Profit under any pub-
lick Inftitution, or on any publick Foundation,
of whatever Nature or for whatever Purpofe
the fame may be eftablifhed ; any Office or
Employment of Profit in any County, Riding,
or Divifion, Shire, or Stewartr)-^ ; or in any
City, Borough, Town Corporate, or Place ;
or under any Trufls or Guardians of any
Fund, Tolls, 6v Duties to be exercifed in fuch
:;io.i ■ --1,1 <^°"'«y>
43^ GEO. III. Cap. 122. iyt)
Co\mty, Riding, Divifion, Shire, orStewartry, ScheM^ (R)^
City, Borough, Town Corporate, or Place ; "^"^ '
and every other publick Office or Employment
of Profit of a publick Nature.
Fourth. — ^The Pcrquifites to be aflcfled un- Fees or other
der this Ad fhall be deemed to be fuch Profits f,'J|'/',''^"*JJ'^^
of Offices and Employments as arife from Fees m;ued on ih»
or other Emoluments, and payable either by Profits of the
the Crown Or the Subje<5ts, in the Coiirfe of yJar.orona*
executing fuch Offices or Employments ; and Average of
ftall and may be eflimated either on the Profits ^ ^'''"' ^"''''
of the preceding Year, or of the fair and juft
Average of One Year of the Amount of the
Profits thereof, in the Three Years preceding
fuch Years in each Cafe refpeclively, ending
on the Fifth Day of April in each Year, or
fuch other Day of each Year on which the
Accounts of fuch Profits have been ufually
made up. -'J'
if
. fifth. — In all Cafes where any Salaries, Fees, The Duty o»
Wages, or other Perquifites or Profits, or any p*'^" "'
Annuities, Penfions, or Stipends ffiall be pay-' fioi.s, e/c'
able at the Receipt of the Exchequer, or at payable at
any publick Office, or by any Officer of ITis; oXce'tobc
Majefty*s Houfehold, or by any of His Majefly V ftoppe'i •" cafe
Receivers or Paymafters, or by any Agent or' mcnt!"^^^"
Agents employed in that Behalf, then and In"
every fuch Cafe the Duties chargeable under
this Act in refpe£t of fuch Salaries, Fees,
Wages, Perquifites, or Profits, or in refpeft of
fuch Annuities, Penfions, or Stipends, fhall
and may, in cafe of Non payment thereof, be
detained and fi:oppcd out of the fame, or out
of any Money which fhall be payable uppn
fuch Salaries, Fees, Wages, Perquifites, or
M 2 Profit*,
tib 4f GEO. III. Cap. I ai.
^cieduie^E). Profits, Of upoii fuch Annuitici, Penfions, t)t
""^ Stipends, or for the Arrears thereof, whenever
the fame fhall happen, and be applied to the
Satisfaftion of the Duties on fuch Offices or
Employments, or on fuch Annuities, Pen-
fions, or Stipends refpeftively (not being other-
wife paid) in the Manner direded by this
Duties on Sixth. — In all Cafes where the Salaries,
roSng'* Fees, Wages, Allowances, or Profits of any
from Offices Officer or Officers chargeable to the faid Duties
fJ^wtlil Aall not arife out of any of the Offices men-
the toregomg . i . i r • v» i i n ii
Rule to be tioned m the foregomg Rule, but Ihall anlc
PeffbHsre-^'^ from any other Office or Employment of Profk
cciving fuch chargeable to the faid Duties, and the Salaries,
Salaries, Fte^, Pecs, Wages, Peiquifites, or Profits, fhall
* , be payable at fuch Office by any Officer or
Officers thereof, or by any Receiyer or Re-
ceivers of the fame refpeftively, or by any
"Agent or Agents employed in that Behalf, the
Duties chargeable under this A6t in refpeft of
fuch Salaries, Fees, Wages, Perquifites, or Pro-
fits, fhall be detained and flopped out of the
^ 1 fame, or out of any Money which fhall be paid
^,. i\pon fuch Salaries, Fees, Wages,Perquifites, or
Profits, or for Arrears thereof^ whenever the
fame ihall happen, and be applied to the SatifV
fadion of the Duties (not otherwife paid) in
the Manner dueded by this A^l:.
of the Duties ' Seventh.— Such Portion of the faid Duties
as are charged on Offices or Emplovments of Profit, or on
with Sums . • . T% r n. ■ i ';; ' ^. ' ' 1
payable to any -"^"^uities, Pcnfions, or Stipendsj ffjt at*,
other Perfons charged with any Sum or Sums ot ^ohey
edoutefThe payable io. -Sny Other P?rfon Or Perfons, fhall
Sums payable :^-*"'' ■■ ' - - n. '■'-'' bc
to fuch Fer- ^
fOns.
4S" GEO. m. Cap;^ r2%, it/
be deduced out of the Sums payable to fuch irWa/f (^^^
other Perfon or Perfons, as a like Ra^« on — - - - -
iuch Sums refpedively would amount unto 5
and all fuch Perfons, their Agents and Re^
ceivcrs, (hall allow fuch Deductions and Pay-
ments upon Receipt of the Refidue of Ijiii^
^ums.
Eighth. — Such Portion of the fald Duties Duty ciurg-
charged on ajiy ;pfEce or Employmem of f,,::^Cp"A\n
Profit, executed by any Deputy or Glcrk, or offi - «pon
other Perfon employed under the Principal in ?"','•'"'" P^"*
fuch Ofli^Qe, and paid by Iuch rrincipal out or orcierkto be
the Salary, Fees, Wages, Perquifites, or Pro- *Jf!"*^!^^^ ?*l
Iks of fuch Principal, (hall be deducted out nes. " fit
of the Salary or Wages fo payable, as a '^,
like Rate on fuch Salary or Wages would
amount unto ; and all fuch Deputies, Clerks,
and other Perfons fo employed, ihall allow to
their refpective Principals fuch Deductions aiid
Payments, upon the Receipt of the ' JRefiduc
of fuch Salaries or Wages.
Ninth. — In eftimating the Duty payable for Payments u^-
anv fuch Office or Employment of Profit, or c"i '*"*'^^ °*
■'__ . . ^ ■'^ . , ,,rt?., o 'lanes, r/f.
any Pennon, Annuity, or Stipend, all official or jn paHing
Dedu^ions and Payments made upon the Re- -'^"Q""**' o^
ceipt or the Salaries, l*ees. Wages, Perqui*. ceiptofpei..
fites, and Profits thereof, or in paffing . the J'**?*' ^".^*
Accounts belonging to fuch Office, or upon
the Receipt of fuch Penfion, Annuity, or
Stipend, fhall b>e allowed to be dedudled ; pro- ■*
vidcd a due Account thereoif; be rendered to
the faid Comnuflioners, and proved to their
Ssitisfadion.
.Ms CLXXVLAnd.
1 8a 43' GEO. III. Cap.;Of^
Coi«miffion- CLXXVI. And, for the ordering^, ralftng,
Dut^e'^ on Of ^^^Y^^ff* "^^^ P^Y^'^g ^f the fald Sums of Mo-
fice* in the ney hereby made payable thereon, be it fur-
^T^'sfT"^" ^^^^ enaded. That all and every the principal
appointed by Officer or Officers of each publick Department
'*'^f"'>"j^'pai of Office under His Majefly, throughout Great
longing there- Britain, whether the fame ftiall be Civil, Ju-
lo- dicial,, or Criminal, Ecclefiaflical or CommiC'
fariate, Military or Naval, (hall appoint Com -
miffioners from and amongft the Officers of
each Department of Office refpe£lively, and
the Perfons fo appointed fliall be Commiffion-
ers for executing this r\£l as aforefaid, and the
Powers therein contained in relation to the
Offices in each fuch Department refpedively :
Where Thrt c Provided alwavs, that where there fhall not be
proreofficis Three fuch Officers as dneded by this Act, in
c^nnr- he r 1 t> r i ^
fund, or in ai|y luch Department, nt and proper to exe-
Defuiltof^ap- cu'e this Act, as fuch Commiffioners, who
tniffiont-rs the ^'^^^ ^^ refpectively appointed within the Time
^°"^ °^ 'h^ limited by this Act, or where there fhall be any
Engl a^. J, 'M A l^efault in appointing fuch Commiffioners as
tJieB irons of aforcfaid, the Lords Commiffioners of His
\\\'^s7o^iJT" Majeily's Treafury for England, Wales, and
appumt then.. Berwick upon T'djeed, and the Barons of the
„ ' . „ Court of Exchequer in 5ro//^^^<i, (hall, within
the Time herein limited, appoint fit and pro-
per Perfons, as diredled by this Act, to be
Commiffioners for executing this Act in the
fcveral Pepartments of Offices aforefaid for
which they ffiall be appointed from and amongft
the Officers in the fevcral Departments refpec-
iva or more tivcly, uniting fpr the Purpofes of this Act,
Offices may he j^i Cafes requiring the fame. Two or more
the fame Com- Offices undcf the fame Commiffioners and
miHiuncis.
4fGEO, Iff. G^/ 122. ii^
other Officers for affefTing and collecting the
fame as directed by this Act, in One AffelT-
mentj and where any iJifpute Ihall arife,
touching the Department in which any Office
is executed, the faid Lords Commiffioners of
the. Treafury and Barons of the Court of Ex-
chequer refpcctively as aforefaid, fhall deter- • 'cv
mine the fame : Provided alfo, that where no if coTimif. '''
Appointment fhall be made of Commiffioners "'onersnrenof
before the Expiration of the lime hmited by commiuion-
this Act, the Commiffioners for executing this ers in relation
Act, in relation to the Duties on Lands and onLinds"f/r.
Tenements, (hall, in their fevcral Diftricts, <li nil execute
alfo execute this Act in relation to the faid rerpecrtrthe
Duties on Offices and Employments of Profits i>utie& on ot«^
exercifed within the fame Diilrifts refpeftive- '^'^*'
ly ; and the Appointment of fuch Commif-
fioners fhall be notitied to the Commiffioners
for the Affairs of Taxes in England, Wales, and
Berwick upon Tweed, and to the Barons of the
Court of Exchequer in Scotland, and the Want
of fuch Notification in due Time, fhall be
deemed full Proof of the Want of fuch Ap-
pointment.
CLXXVII. And be it further enaded. That Aopcintment
the principal Clerks or other Officers of either ".^i;"X' of-
Houfe of Parliament, the principal or other ficps in tiv
Officers in the feveral Counties Palatine, and ;f °;;i",f ^*''"
the Duchy of Cornwall, or in any Ecclcfiaflical ounti's Pa-
Court, or in any inferior Court of Juflice, ^^mtl'^^i^-^
whether of Law or Equity, or Criminal or ciciKttti'cai
Jufliciary, or under any Ecclefiaflical Body or 'r'"'u '.^r",""
Corporation, whether Aggregate or Sole, deal pcrfons".
throughout Great Britain, fhall appoint Com-
miffioners from and amongft the Oncers in
M 4 their
J ^4
4f GEO. HI. Cap, r«i.
tHeir refpedive Departments ; and the Perfons
fo appointed, or any Three or more of them,
not in any Cafe exceeding Seven, fhall be
Commiffioners for executing this .Aft,- and the
Powers therein contained, in relation to the
Offices and Employments of Profit in each
fuch Department refpeftively, which Appoint-
ment fhall be made, and the Names of the
Commiffioners fhall be tranfmitted to the Of-
fice for Taxes, or to the Barons of the Court
of Exchequer in Scotland refpedively,. within
the Time herein, limited : Provided always,
that where no fuch Appointment fhall be made
of Commiffioners before the Expiration of the
Time Hmited by this Ad, the Commiffioners
for executing this Ad in relation to the Duties
on Lands and Tenements, fhall in their fe-
veral Diflrids, on due Notice of fuch De-
fault in the Manner herein diredcd, alfo exe-
cute this Ad in relation to the Duties on fuch
Offices or Employments of Profit exercifed
within the fame Diflrids refpedively.
Cpmrniffion- CLXXVIII. And be it further enaded,'TJiat
?he DufSoS the Mayor, Aldermen, and Common Council,
offices not be- or the Bailiffs and Capital BurgefTes, or the
Puifiicorart- P^'^^cipal Officers or Members by whatever
rocnt. Kame they fhall be called, of every Corporate
City, Borough, Town, or Place, and of every
Cinque Port throughout Great Britain, or
any Three or more of them, not in any Cafe
exceeding Seven, fliall be Commiffioners for
executing this Ad, and the Powers therein
contained, in relation to the Offices or Em-
ployments of Profit in fuch City, Corporation,
and Cinque Port, and In ^yery Guild, Era-
:^iU t^rnity,
Appointment
of Conimif-
(ioners to be
notified.
Ifno fuch Ap-
pointment
ihall take
place, the
Commiffion-
ers in relation
to the Duties
on Lands, etc.
to execute the
Office.
i^f GEO, tIL:-Oap. 1-22. t9$
tehiil^. Company, or Society^ whether Cor-
porate or not Corporate, within fuch City,
Corporation, or Cinque Port ; and for all Of-
fices or Employments of Profit (not being
Publick Offices or Employments of Profit under
His Majefty) in fuch County, Riding, Shire,
Stewartry, City, Liberty, Franchife, Town, or
Place, whether in the Appointment of the
Lieutenant Cuftos Rotulorum, or the Juftices
or Magi Urates or Sheriff of fuch County,
. Riding, Shire, Stewartry, City, Liberty, Fran-
chife, Town, or Place, or of any Truftees or
Guardians of any Truft or Fund in fuch
County, Riding, Shire, Stewartry, City,
Town, or Place, and for alf Parochial Officers
'in the fame refpedively, (except Corporate
Offices in Cities, Corporate Towns, Boroughs,
or Places, or Offices in Cinque Ports as afore-
faid), the Commiffioners for executing this
Ad: in relation to the Duties on Lands and
Tenements fhall, in their feveral Diflrids, alio
execute this Aft in relation to the faid Duties
on Offices in fuch County, Riding, Shire,
Stewartry, City, Liberty, Franchife, Town, or
Place; and fuch refpective Commiffioners fhall
and may exercife any of thePowers contained in
this Aft, in relation to any of the Duties herein
mentioned, for caufmg due Returns to be
made from the refpeftive Officers within their
refpcftive Jurifdiftions, and for compelling the
Afleffors to make their Certificates of AlfelT-
ment, and returning the fame, and for the due
Colleftion of and accounting for the faid
Duties, and to aft therein in all Refpefts as
. Jftilly and effeftually as any other Commiffion-
ers j^re hereby empowered to aft in relation to
the
43* GEO. III. Cap. 122.
the faid other Duties ; provided the Monies-
coUefted of the faid Duties, under the refpec-
tivte CommiiTioners ading for fuch Offices in
Corporate Cities^ Boroughs, Towns, oi Places
'•"" ' aforefaid, or in the Cinque Ports, or in the
feveral Counties, Ridings, Divifions, Shires;,
Stewartries, Cities, Liberties, Franchifes^^^
Towns, and Places, fhall be paid to the Re-
ceiver General of the County, Riding, Shire^
or Stewartry, and not otherwife, and that the
hke Duplicates fhall be delivered of fuch lafl-
mentioned Duties, as in other Cafes where the
fame are direded to be paid in like Manner.
Ftn'oti* when CLXXIX. And be it further enabled, That
ff ComnT' ^^^ Appointir.cnt of Commiffioners f >r exc.
fcoiK-r is;o curing this A6t, in relation to the Duties on
the Tax-"^ '' ^^'^'-■^s and Employmtnts of Pn fit a<; afore-
otHc. , in Dc- fi-id, in England., IVales, and Berwisk upon
KotiVodon'' -^'^^^^» ^''i^i reipeciiveiy be notified to the
uh-e Apnoint- Commiffioners tor the Affairs of Taxes,
wmtof V om- vvithin One Calendar Month after the pr.fTing
WlllllOneiStO ri-«n -1 ro . r-/\A.^
dievolveob the Of this Att, With rt-lpcct: to the hirlt Alielf-
Ti eadiry, or ment undtr the fame, and within One Calcn-
f«wiers'tf t'i>e ^^'' Month after the Fitih Day of ydpril in
Diilrict to ex- any future Year; and in Default thereof the
csmetUcAct. Appointment <i fuch Commiflioners Ihall de-
volve on the Lords Commiffioners of His
V, i^ajcfty*s Ireafury, or on the Commiffioners
•" CK the Diftrid, as the Cafe may happen:
Provided always, that fuch Appointrriem by
the Commiffioners of the Treatury ffiall take
place within One Calendar Month after the
Notification of fuch Default as aforesaid, from
the Commiffiontrs for the Affairs of Taxes ;
and in cafe of no Appointment as iaft afore-
5 faid.
43'' GEO. III. Cap.. 12;;. iSir
fiiwl, to be notifieJ in like Manner, the Exc»
cution ol' this Act (hall devolve on the Corm-
miflloncrs beiorc ii ention ti, appointed foftj
the Diftrift in relation to the Duties on Lands,
Tenemenis, and Hereditaments : Provided Commifllon-
alJb, that fuch Appointments by the Barons J,n\ ,be Act'"
of the Kxc'.rqucr in Scoilandt fliall take place with rtfpectto
in every Cafe of fuch Default a-; aforefaid, J^/Sw?
from t; c Space ut One Calendar Month after
the refpsciive Periods before limited ; and in
cafe no luch Appointment Ihall be made by
the faid BironN within One Calendar Month
after fuch Default, t*icn the Execution of this
Act (hall devolve on the Commilfioncrs before
mentioned, appointed for the Diftrict in re-
lati in CO the Dutte^ on Lands, Tenements, or
Hereditaments.
CLXXX. And be it further enabled. That Duration of
fuch Appointments Ihall be for the Term of I^enuT""^
One Afl* llrnent under this Ad, and until other
C )ninwIIioners fhall be appointed for the fub-
Icquer t Aflcifment ; and wnich Appointments ■
may be icncwed annually on or before the
Fifth Day t-f April in eacn Year during the
Continuance of tliis Ad.
CLXXXL And be it enafttd, That every Perfons anifl-
Perlon to be alTell-d for his Offirc or Employ, ]^ IZHUnld
ment (hall tjc deemed 10 have exerciled tn\; tohiveexer-
famc at the H^ad Office of the Dcpar ment jJ^fJ^Hid"*
under which fu* h Office or Employment D.ail, odicc
be held, and fliall be rated for luch Office or
Employment .is if exeiciled at iuch Head
Office, although the Duties of fuch Office or
Ecnploymcnt Ihall be performed, or the Pro-
fits,
?S8 4e? G£0. ni. CajptUn:^
fits, or any Part thereof, arifing from fuch
Office or Employment, (hall be payable tUc*
xvhere vvithin or out of Greai Br'Urnn -, and all
• ^' AiTeffinents made on any inferior Officer or
- .->r:',,f,ft- Officers, wherever they rtiall excrcife their
Office or Employment, Ihall be rated accord-
ingly in the fame Diftrict where fuqh Head
Office Ihali be eftabliffied.
In whatDe- CLXXXII. And belt further rnaiflcdjThat
partments Of- every Office ffiall be deemed to belong to, and
aiTtffed. to be afleffed by or under the principal Of-
ficers of that Departmeni, by or under whom
the Appointment to fuch Office was made ;
provided, that where fuch Appointment Ihall
be made by any inferior Officer in any De-
partment, then fuch Office fhall be aflTeffcd by
the fame Commiflioners by whom fuch infe-
rior Officer (hall be chargeable for his Office 4
Provided alfo, that where any fuch Appoint-
ment ftiall be held under the Great Seal or Privy
Seal cither of England or Scotland, or (hall be
made under the Royal Sign Manual, or where
any fuch Appointment (hall be under the
Hands or Seals of the Commiffioners of
His Majefty's Treafury, and the fame (hall non
be exercifcd in the Department of the Trea^
fury, then the Officer holding the fame (ball
be affcfled in that Department where the Sa-
laries, Fees, Wages, Perquifites, pr Profits
belonging to fuch Offices refpectively (hall be
payable : Provided alfo,' that nothing herein
contained (hall be condrued to limit the Right
hercin-bcfore given to Commiffioners of the
Diflria of aifeffing ^Offices before defcribed
within their refpective Jurifdi6lions, although
fuch
4^" GEO. UI. Cap. 122. «||
fuch Offices, or any of them, may not be
held under their Appointment, or the Profits
of fuch Offices may not be payable by them
or their Older,
CLXXXIIL And be it further cnafled, ^;j"f';;.'S-
That for the better Execution of this Act, fj the Duties 'oa
far as the fame relates to the Dunes hereby i'enfionf.
granted on Annuities or Penfions payable by
His Majefty, contained in Schedule (E), and
for the ordering, raifing, levying, and paying
of the fcveral Sums of Money hereby made
payable thereon, the principal Officers in the
Receipt of His Majefty's Exchequer in Eng-
land, and the Remembrancer, Auditor, Re-
ceivers, and Clerks of the Pipe in ihc Ex'
chequer in Scotland, or their refpedive Depu-
ties, fliall be Commiffi^^ners for executing ihis
AO, and all the Powers herein contained, in
'elation to the faid lalt mentioned Duties.
CLXXXIV. And be it further enaded, cjmmiinon-
That the feveral Commiffioners authorized to out^cl on of-
aft in the Execution of this Ad, in relation fices and Pen-
to the Duties on Offices or Employments of \l^^ ^^^^^
Profir, and on Annuities, Penfions, or Sti- osth, to mcjt
pcnds, as foon after their refpedive Appoint- J^tfrk'^AfSff*
ments as conveniently can be done, in their re- ors and Coi-
fpc^ivc Departments, (hall meet at fomc con- lci>ory, from
veiiient Place, in order to qualify themfelves intherefpec-
by their taking tiie Oaths prelcribed by this tivc Depait-
A<51:, and ffiall have Power to cleft a Clerk, '"'"^'•
and an AfTcffi^r or Aficffors, and a Colleftor
or Colleftors of the laid Duties to be afleflcd
by them, from and amongft the Officers im
chei#j
190
AllVfTors to
bring in C''!'-
tificates of
Afleffmcnt.
Penalty for
Keglea.
43^GEG. III. Cap,i22»
their tefpefttve Departments, which Aflcflbrs
(hall, within a Time to be fixed by the re-
fpe^^ive Commiirjoners, deliver to them their
Certificates of Aflcffment in Writing under
their Hands, ro be verified upon thfir Oaths
or folf mn Affirmaiions, and not otherwife, of
the full and juft annual Value of all Offices
and F.mployments of Profit, chargeable un-"
der this Aft, in the Department for which
they fhall be appointed Aflcflbrs, and of all
Pcnfions, Annuiiits, and Stipends, eftimated
according to this Ad, (after dedudlmg the
Sum and Sums payable thereout refpcclivcly
by virtue of any former Ad or Afts, where
the fame have been really and bond fide paid
and borne by the Party to be charged), with
the Names and Surnames of the Icveral Offi-
cers and Pcrfons entitled to Pcnfions, Annui-
ties, or Stipends, and the feveral Sums of
Money they ought to pay by virtue of this
Aft, at the Rate of One Shilling for every
Twenty Shillings of fuch Value, wichout
Abatement or Deduftion, and wichout Con-
cealment or Favour, upon Pain of Forfeiture
for every Neglcft in the Premifes, of any
Sum not exceeding One hundred Pounds nor
lels than Twenty Pounds-, which faid Afltflbrs
are hereby ftriftly enjoined and required, with
all Care and Diligence, to charge and aflfels
themfelves, and all other Officers, Clerks, and
Pcrfons employed in their refpeftive Depart-
ments of Office ; and with refpeft ro the Duty
on Penfions, to charge and aflefs all Perfcns
entitled unto any fuch Penfions, and refpec-
tively to make their AfTcflinents according
to. the Provifions of this Aft ; and every fuch
AffclTor
45* G^^- fi^- Ca'^Hiiav 191
AitHtor (hall have frre Accefs to all Dotv- AfTeflbr to
nients and Papers whatever in their refpedive ^^'r^J^^*;,^'
Omces, touching the Salaries, Fee;;, Wages, cnments
Perquifuts, and Profits of any Officer, Clerk, f^^"^)'*'^- *?:
or Ptrfon aforefaid, belonging to their refpcc- longJ'g to
tive Offices, and touching the Amount of Perfons in
the refpedive Penfions, and fhall be at Li- may*^rtq"ire
berty whenever the fame may bcneceflary, to Returns from
require Returns from the Parties themfelves ^^'^ ^^^'*»-
according to the Provifions of th's A(5l, that
they may be enabled to make a true Afleflf-
me'rtt in purfoance thereof.
CLXXXV. And be it further enacted, That TiiefuH Valus
in every Cafe where any Perfon holding fuch pf Offices or
r-\ai I- 1 L • -11 J t'llion to be
Offices or Employments, or being entitled ftated,ai-
unto any Pcnfion, Annuity, or Stipenc', as tiwughAbate-
aforefaid, (hall claim an Abatement uiM-^tr this ^"[fon'^are'
A6t, or to be difcharged wholly from fuch claimed.
AfleiTment, the Commtflioners Ihail neverthe-
lefs fet down in fuch AfieflVnent the Names of
fuch Perfons, and the full and juft annual
Value of fuch Office^, Employments, Pen-
lions, Annuities, or Stipends, and the Claims claims to
to fuch Abatements (hall be preferred and Abatement*
examiried, and the Merits thereof fhall be' mined under
heard and determined under the Regulations- *^'^ *^?8"'»-
of this Aft, with rcfped: to the Alfiffaients on ^'SuTeA.
Lands and other the Premifes contained ^in
Schedule (A.) which Regulations fhall feve-
rally be applied to the faid Duties on fuch
Offices, Emp'oymenis of Profit, Penfions,
Annuities, and Stipends, as folly and effec-
tuaHy as if the fame were exprefsly fo applied
by this A<^*
CLXXXVI. And
194 43" GEO. m. Cap. iiu
Deputies to CLXXXVI. And be it enafted. That
payforPiin- ^i^^re any Office or Emplovmenc of Profit
cipals, where ,,i i-, ■ r, ,, , j
they are in chargeable by this Act, IS or fliall be executed
thcRecdptof by Deputy, fuch Deputy fhall, in all Cafes
the Office. where he Inall receive the rronrs thcreor, be
anfwerable for and (hall pay fuch Afleffment
as (hall be charged thereon, and deduft the
fame out of the Profits Of fuch Office or Em-
Wheretiie ployrwent ; and where the Salaries, Fees,
f«str!paid W^g"' Emokiments, or Profits of any Offi-
tooiie Pi Hon ctF or Officers in any fuch Office, Hiall be rc-
r ci'^"d d*° ecivable by any One or more of the faid Offi-
amoneit the ccfs for thc Ule of fuch Officer or Officers, or
jcveiai Of- as g^ Fund to be divided amongft fuch Officers
rcrfonsfhall '" Certain Proportions, thc Officer or Officcis
he anfwerable receiving fuch Salaries, Fees, Wage*, Pet-
"*'**' quififcs, or Profits, fhall be anfwerable for
the Duties chargt-d thereon, and (hall pay the
fame, and drdutt ihe fame out of the Funds
provided tor fuch refpedive Offices or Fm-
ploymenij before any Divifion or Apportion-
ment thereof; and in cafe of Refufal or Non-
payment thereof, (ball be liable to fuch Dif-
trefs as by this A&. is prcfcribed againtt any
Pcrfon having the Office or Employment, and
to all other Remedies and Penalties rcfpet*
lively herein contained.
Aflreiroisfar CLXXXVII. And be it further cnaded,
*i!^^"^'^'L**" That the proper Officers, or their rcfueclivc
OffiiCbtobe T^ • j i r. • j u /i
furniflied with Ueputits, and the Keceivers and Paymaiters
Lifts of Siia- in every publi( k Department of Office, and
ries, Fees, *"/<•. • ' lu r\rr r • i ^ /-r-
lo aicertain '" cvery ciher Othcc tor wnich Commifnoners
theVafueand are hereby infended to be appointed for ra.f-
Seinuaus. ^"S the Duties hereby charged on fuch Offices
rcfpeQivcly -,
43° GEO. III. Cap. 122. 193
refpe^lively ; and any Aoenc or Agents by
whom any Salaries, Fees, Waoes, Porqiufucs,
or Profits, fhai I be payable, ;lhall, upon Re-
qul'll to them m3.dt by the refpcdive Afll-lTors
for the faid refprdive Dutie>, deliver gratis
tRieLift's or Accounts of all fuch Salaries,
Fees, Wage'?, Perquifites, and Profits, re-
ceived by them and b-long'ng to fuch Offices
refpe(5lively, and of all Pen'.ions payable to
them refpedively, for the better Guidance of
the laid AfTciTors in charuing the fame; and May require,
if the faid Anefibrs (hall be difTatisfied with l|eturn,^ iVom
fuch Accounts, it fliall be lawful for thern Lo ^^^ *"^*
require any Offi -er whofe Office Qisll aot be
truly valued in fuch Account, to pfcpare and
produce to them within the like Period of
Titnc as is limited for the Returns of other
Accounts by this A(5I-, a Lift: or Account of
the Salaries, Fees, Wages, Perquifues, and
Profits of the Office exercifed by him ; which
Returns fuch Officer (hall be obliged 10 make
under the Penalties and Forfeitures contained
in'' this- A6t for not making other Returns
hereby required ; and from the Documents
and Papers in their rcfpedive Offices, the lard
refpedive Airefljfs (hall make tbeir Certifi-
cates of AfTcflment upon the Perfons holding
fuch Offices, or entitled unio fuch Pcnfions
refpedively, according to- thtf' an noaJ Value
thereof, at the Hate in the Schedule to this
Ait annexed i and (hall' in like Manner as is To deliver
before direded vyith. refpeft to Affdfors for !(*"£,?ttl
any Parifh or Placr, bring in their faid C«rti- tiie Com-
ficates to the refpedive Commiffinners for J"jl,^'3v5v^
"^their Allowance, who (hall forthwith fet their altew ^h* •
%• Hands to the fame, which AirclVmcnis (hall be * ';^^; J^e
• in Force for One Year, commencing and pay- Wamuut^
N able
J94
the Collcftors
for levying
the Duties.
43rGEO. III. Cap. laz.
able at the like Periods as the AfltrfTments on
Lands, Tenements, and Hereditaments, be-
fore mentioned, are made payable, and the
faid refpeftive Commiflioners for the Duties
on Offices, (hall caufe the like Duplicates to
be made thereof, and delivered to Colleflors
with like Warrants to colledt the faid Duties
as is before direded to be given to CoUedors
for any Parifli or Place ; and the i'aid Collec-
tors of the faid Duties on Offices ihali have
the like Authority to demand and levy the
faid Duties as is herein given to Colledors of
any Parifli or Place : Provided always, that in
all Cafes where any Salaries, Fees, Wages,
Perquifites, or Profits of any publick Office,
be detained and flopped out of the fame,
or out of any Monies which fhall be paid
thereupon, and the Amount of the Monies
fo detained or flopped of the Duties on Offices
or Employments of Profit as aforefaid, (hall
be wrote off" in the Books of the Collectors
of the faid Duties in Satisfaction and Dif-
charge thereof, or of fo much thereof as fhall
be ^0 detained, and the proper Officers in the
refpective Offices ihall keep true Accounts of
.all Monies flopped, and (upon Requeft) fhall
give Copies of fuch Accounts to the proper
Collectors of fuch Monies ; and the Money
fo detained of the Duty on Annuities, Pen-
lions, or Stipends, fhall be accounted for and
paid in the Manner herein-after directed.
Department CLXXXVIII. And be it further ermfted,
fweVib^for' That the particular Department in which any
fi«fici«ncies, Affeffment Ihall be made of the faid Duties on
Offices and Employments of Profit, or on
Annuities^
In Cafes where
the Duties
have been
Itopped, the
Amount to be
wrote otT in
the ColIe(5tors
Book, and the
proper Officer
to keep a true
Account
tlicreof.
43° GEO. m. Cap. 122. 195
Annuities, Penfions, or Stipends, (hall be
anfwerable for the Amount of the Duties
which fhall be charged on the refpedive Of-
ficers of fuch Department, or on the Annui-
ties, Penfions, or Stipends, payable by fuch
Department, or the Officers thereof, and for
the faid Duties being duly detained and Hop-
ped at fuch Offices, or their being demanded '
and levied according to the Directions of this
A£t, as any Parifh or Place is hereby made
anfwerable for the Duties charged by virtue
of this Ac^, in fuch Parifh or Place ; and the
Arrears of fuch Duties as may arife from the
Default or Failure of any Collector appointed
to coUeft and levy the fame, or of any Officer
or Perfon whofc Duty it Ihall be to detain and
fbop the faid Duties, Ihall be raifed and levied
of the particular Collectors, Officers, and other
Perfons who fhall have collected, detained, or
flopped fuch Duties, and fhall not have paidi
over the fame, as by this ACt is directed, under
the Powers contained in the faid recited A£ts
refpcftively, in the Cafe of a Collector therein
mentioned ; and that in Default of re- Arrears to be
covering the fame as aforefaid, the faid Ar- re afleiTed.
rears fhajl be affefled on the fame Officers
refpectively, and on the Annuities, Penfions,
and Stipends refpeCtively, on which the
faid Duties fhall have been charged, by
duly apportioning the fame amongft the fe-
veral Officers and Perfons aifefled in the Af-
feffment for the fame Department, in the fame
Year in which fuch Re.affeffment {hall be
made, according to the Amount of each Pejr-
foa's Aifeflment therein, as nearly as theCs^fe
\yill admit, and by the like, Rules, Methods^
and Directions, by which the original AflefT-
N 2 mcnt
ig6 43* GEO. III. Cap.'i22:
ment,wiis made, and under the like Powers
a$ are herein or in the faid recited A(fls re-
fpedively given in other Cafes of Re-affefC
men't. ^"
DuHes on Of- CLXXXIX. And'^t^' li'futth'ef enaae^^,
fices vvh.ch That where any Perfon having, ufine:, ot
cannot he - .^ ^^„ ,., , o* t-VC i-
ttopr>«i to be exercihng any Othce or l^mployment or rront
"Ib'ufNln which fliall be charged to theDutiiss by thjs
payment to Adt granted thereon; and the faid Duties
the Comniif. cannot be detained and flopped in the Hands
fioners of the r i /-.m r-ter^ • ^u
Dtftria where oi the proper Olticer or Officers, or in the
the Parties Hauds of any Asrent or Ajjents employed to
who are to if- P^Y ^"^ Monies due in refpect oi the laid Ur-
fue their War- fice or Employ.'nent, or the fame Monies fhall
in!^\tie^frm^" have been paid over to. the Perfon or Perfons
having, ufing, or exercifing the faid Office or
Employment, and fuch Perfon or Perfons fhall
.refufe or neglect to pay the Sum or Sums of
Money charged, upon him or them, any Two
or more of the Commiflioners for railing the
Duties on the faid Offices, fhall and may, by
Writing under their Hands and Seals, certify
fuch Neglect or Refufal, and the Sum payable
" by virtue of this Act to the Commiffioners
for executing this 'A61: in relation to Latids,
Tenements, and Hereditaments in the Parifh
tir Place where fuch Officer or Officers Ih'all
refide ; and' any Two or more of fuch Com-
miffioners are hereby authorized and required,
upon Receipt of fuch Certificate, by War-
rant under their Hands and Seals, to autho-
• rize and empower the refpeftive Colleflors
of the faid Duties, or the Colleftors of the
Parifh or Place where fuch Officer or Officers
refide, to levy the fame by fuch Ways and
Means
43° GEO. III. Cap. 1^2. 197
Means as they are authorized to levy the
Duties charged by them refpeftiveiy in pur-
fuance of this Act, and fuch Colledors are
hereby nuthorized to execute fuch Warrant
accordingly, and which (hall beexecured under
the like Powers and in like Manner as is herein-
after directed, and as if fuch Officer or Officers '
was or were charged to the faid Duties in fuch ,,1,
Parifli or Place, and the Monies arifing thereby ^ {»
(hall be paid to the Coliedors charged with
the faid Duties on fuch Office or Employ-
ment.
CXC. Provided always, and be it further NoQualihci-
enaded. That no Qualification fhall be re- ['.'^"J^J^q/ ^"*'
quired of any of the Officers or Perfons herein iomiiDiriim-
defcribed, to be Commiflioners for the Duties eis on office*:^
on Offices or on Employments of Profit, or Anuuiues.
on Penfions, Stipends, Annuities, Intered, or
Dividends, contained in the feveral Schedules,
who fhall aft as fuch Commiflioners by virtue
of rheir feveral Offices, other than fuch
Offices refpectively ; any Thing herein-before
contained to the contrary notwithflanding.
CXCI. And be it further enafted, That the cffic?is a^ing
refpedivc Affefibrs and CoUeftors appointed iiVo 'l' on otl =
to raife and aflefs, or levy, colleft, and pay li-t^, liable co .
* the Sums of Money to be charged on Offices P':'"'^*'^*-
or Employments of Profit, or on Annuities,
Penfions, or Stipends, payai»)le by His Ma-
jefty, by virtue of this Aft, and aifo the Sur-
veyors and Infpeftors acting in relation to the
faid Duties, Ihall refpectively be fubjeft to the
Penalties and Forfeitures for refufing or neg-
Jefting the Performance of their Duty, or
N 3 for
198 43* GEO. III. Cap. 122.
for being guilty of any Fraud or Abufe i||
executing the fame, as are inflided on fucK
Officers refpedively by the faid recited A6t for
the like Offences.
r)utytobe CXCII. Provided always, and be it en-
ducJS'whe'li^' aded. That fuch of the faid Duties gi-anted
the Principal by this Ad, and the Contributions hereby
Sums are pay- authorized, which may be detained or flopped,
and deducted but of the Sums in refpeft
•whereof they fhall be charged or deduced,
fhall be refpeftively detained at fuch Times in
each Year, a$ the faid Sums fhall be payable
to the Perfon or Perfons entitled thereto.
Exemptions CXCIII. Provided always, and be it fur-
from Duties t^jgj- ena£ted, That every Perfon charged to
that"tiietg- the Duties hereby granted in refpect of any
gregatean- Profits or Gains hereby charged or liable to
a«fiefsthan the Payment thereof, in refpect of any Suni
60 /., and or Sums arifmg from the Profits hereby charg-
a^iowed'a" The ^^> f^^^U "poi^ proving as hcreiu-after is men-
Rates in the tioned, that the aggregate annual Amount of
PiofitsT*"" ^^^> ^^^» ^^ ^^^^^ Profits, arifing from all or
jnoiMitiiig to any of the feveral Defcriptions of Profits re-
thlxx^f^of^- fpedively charged by this Acl, whether fuch
Annum! ^^ Charge fhall be made on fuch Claimant per-
fonally or not, is lefs than the Sum of Sixty
Pounds, b6 exempted from the faid Duties,
and from all Dedudlions or Payments on Ac-
count thereof, 'or by reafon of this A£tj and
that in all Cafes where fuch aggregate annual
Amount fhall be Sixty Pounds or more, and
fhall be lefs than One hundred and fifty
Pounds, fuch Perfon fhall be entitled to fuch
Abatement as may be neceffary to reduce the
fame
43' GEO. III. Cap. 122.
feme in each Cafe refpedively, in the Propor-
doni ftated in the following Table ; (that is
to fay)
199
Table of the abated Rates of Duty,
Where the faid aggregate annual
Amount fhall be Sixty Pounds
cjr more, and lefs than Seventy
Pounds, the Sum of - -
Where the faid aggregate Amount
fhall be Seventy rounds or more,
"and lefs than Eighty Pounds, the
Sum of - - -
Where fuch aggregate annual A-
mount Ihall be Eighty Pounds
or more, and lefs than Ninety
Pounds, the Sum of
Where fuch aggregate Amount
fhall be Ninety Pounds or more,
and lefs than One hundred
Pounds, the Sum of - -
Where fuch aggregate Amount
fhall be One hundred Pounds or
more, and fhall be lefs than One
hundred and ten Pounds, the
Sum of - -'
Where fuch aggregate Amount
Ihall be One hundred and ten
Pounds or more, and fhall be
lefs than One hundred and
twenty Pounds, the Sum of -
Where fuch aggregate Amount
fliall be One hundred and twenty
Pounds or more, and lefs than
One hundred and thirty Pounds,
the Sum of - -
For every xo*. of
fuch Amount.
- O
- o
- o
. o
Table of Rates
where the Ag-
gregate an-
nual Amount
is 60 /■ and
lefs than 1 50 /.
o 9
Ub(e
2&0 43** GEO. in. Cap. 122.
Tahle of the abated Rates of Duty continued.
' For every 20 i- of
:"■ , , fuch Amount. .
Where fuch aggregate Amount
fhall be One hundred and thirty
Pounds or more, and lefs than
One hundred and forty Pounds,
the Sum of - - -0010
Where fuch aggregate Amount
(hall be One hundred and forty
Pounds or more, and lefs than
• One hundred and fifty Pounds,
the Sum of - - -ocii
Claim to And every Claim to fuch Exemption or
be^Tover ^" Abatement ihall be claimed and proved, and
before the the Proceedings thereupon fhall be had, before
Comrnii]ion. ^^^ refpedive Commiffioners for the Purpofes
of this A6t in the Diflrlct vphere fuch Claim-
ant (liall refide, purfuant to and under the
Pov^'ers and Provifions by which the Duties \\\
Schedule (D) are herein direfted to be afcer-
tained, charged, levied, collected, and paid,
but neverthelefs fubjed to the Directions
herein-after contained.
Apportioning
Abateinent
equally on
Pcrfons
chargeable
by fevcral
Scheduler.
CXCIV. And, in order that fuch Exemp-
tion or Abatements as may be claimed in. re-
fpedl of any AflelTment or Affeffinents made
at the Rate of Duty as exprefled in Schedule
(B) may be ellimaced in a jufl Proportion to
the other Duties charged by the other Sche-
dules contained in this Act ; be it farther en-
afted, That for the Purpofes of granting fuch
Exemptions or Abatements, the Profits and
Gains arifing from the Occupation of Lands
or Tenements, if in England^ Wales, or Ber-
wick-upon-Tweed^ fhall be eflimated at Three-
i , fourths
43" GEO. in. Cap. 122. 891
fourths of the annual Value thereof; and if
iTi Scotland, at One Half of fuch annual Va-
lue ; and after fuch Eflimatc, fuch Perfons
(hall be entitled to fuch Exemption as afore-
faid, or to fuch Abatement as will reduce the
fame in each Cafe refpe£lively in the Propor-
tions dated in the foregoing Table.
CXCV. And be it further enabled, That Ahatemwtt
every Pcrfon having more than Two Children ^''f ciuldica.
born in lawful Wedlock, and bond fide main-
tained at the Expence of fuch Perfon, fliall
for every Child above Two be entitled to the
refpedive Abatements following, to be de-
dutled from the Amount of fuoh Perfon*s Af-
felFrnent under this A£l, in cafe fuch Pcrfon
fliall be perfonally chargeable, or to be allowed
fo fuch Pcrfon on any Payment that may be
made to him or her from which Deductions
are by this A £1 authorized to be made, as the
Cafe may require ; (that is to fay), where the Where tbe«i-
aggregate annual Amount of the Profits or gateAincwmt
Gains of fuch Perfon, arifing from all or any isfio/. aod
of the Dcfcripuons of Profits refpedively fbreach'cMd
charged by this Ad, whether fuch Charge above Two
fhall be made on fuch Claimant perfonally or ^ioTaSti!
not, is Sixty Pounds or upwards, and under denoooiLfar
Four hundred Pounds a Year, there fhall be "o^.e^T^Jjf
allowed for each Child above Two an Abate- percent.}
ment after the Rate of Four Pounds per Cen- »o»o '•=««»
turn on fuch aggregate annual Amount; and for each cifld
where fuch annual aggregate Amount fiiall be abovt.Twoa4
Four hundred Pounds and under One thou- jo!w/"aiid
fand Pounds per Anniim^ an Abatement after "pward^fcr
the Rate of Three Pounds per Centum for each ^j'^ovg ihw*
fuch Child above Two; and where fuch ag- i/. perCeau
gregate
^2 43° GEO. III. Cap. 122.
gregate annual Amount fhall be One thoufand
pounds and under Five thoufand Pounds, an.
Abatement after the Rate of Two Pounds per
Centum for each fuch Child above Two ; and
where fuch aggregate annual Amount fhall be
Five thoufand Pounds or upwards, an Abate-
ment after the Rate of One Pound per Centum
for each fuch Child above Two: Provided, that
fuch Claimant fhall, within fuch Time as
herein-after is direifted, deliver a Declaratioa
in Writing containing the whole Number of
fuch Children, and their refpeftive Names and
Places of Refidence, and which of them are a
Part of the Family or refide elfewhere as afore-
faid : Provided alfo, that the Children by any
former Marriage, either of the Hufband or
Wife, or of the Hufband or Wife deceafed,
fhall equally entitle fuch Perfon to the Benefit
of fuch Abatements as his or her own Chil-
dren.
j6-ceiarations CXCVI. And, in order that due Provifioa
u> be "i^^<:^^y may be made for granting the faid Exemption
ing Abare- or Abatements in the Cafes herein-before al-
?°"? ur.on* lowed, be it further enadted, That every Per-
iVs. who may fon claiming fuch Exemption or Abatement
jttow the as aforefaid, in refpe£t of the Duties aflefled
^ipon him or her, fhall, at the fame Time that
the Returns of the Duty to be charged upon
him or her fhall be required to be delivered^
or in cafe no fuch Returns fhall be required
of him or her, then within the Time limited
by this A(5l for making Returns of the Duty
by other Perfons, or within fuch further Time
jta^%9q ^ J as the refpedive Commiflioners fhall allow,
deliver or caufe to be delivered to the Com-
miffioners
4fGEQ. in. Cap. 122. 403
iniffioners or to their Clerk, at the Place to be
appointed by them for that Purpofe, or to the
AlTeflbr or Afleflbrs of the Pari fh or Pla^
where fuch Claimant fhaJl refide, a Declara-
tion in Writing, figned by him or her, of his
or her Intention to claim fuch Exemption or
Abatement, which Declaration fhall be in fuch
Form as may be direfted under the Authority
of this A£l, declaring therein the particular
Source or Sources from whence fuch Profits
and Gains fhall arife ; to which Declaration
every Surveyor or Infpedor fhall have Accefs
to take Copies of or Extracts from, under the
like Powers as in other Cafes ; and in every
Cafe where the Surveyor or Infpeftor fhall
pot objed to fuch Declaration within Fourteen
Days, or fuch further Time as the Commif^
fioners, on jufl Caufe, fhall allow to him to
make Ifuch Objeftion, it fhall be lawful for
the faid CommifTioners to grant fuch Exemp-
tion, or to allow fuch Abatements, and make
an AfrefTment accordingly, as the Cafe may
require ; but in cafe the Surveyor or Infpedor
fhall objed thereto in Writing, fuggefting that
he hath Reafon to believe that the Sum or
Sums affefled on fuch Perfon is or are lefs than
the Saims on which the Duty ought to be
charged, then and in fuch Cafe, unlefs the
major Part of the Commiflioners prefent at
the Time of taking fuch Objtdion into Con-
fideration fhall fee Caufe to difallow fuch Ob-
je6lions, the Merits of fuch Claim fhall be
heard upon Appeal, fubjedt to fuch Rules,
kegulations, and Penalties, as other Appeals
under this A^ are directed to be heard and
determined.
CXCVII. Provided
204
Claim of
A bailment of
I>uties in
Sc!)i-ciu es
(A).(B).
(C).and(D),
may be heaid
by the Coiii-
miiEoners,
though the
Party may be
entitled to
Abatement of
of Duties m
Schedule (E).
CnmmifTion-
ers to certify
Abatements
to be allowed
onDuties cog-
nizable by
other Com-
mifficners.
43" GEO. III. Cap,^i;?2.
CXCVII. Provided always, and be it fur-
ther enaftcd, *r|iatr iji cvety Cafe where any
Pcrfdn fhall claim an Abatement of any of the
©uties coriraincd in Schedules (A), (B), (C),
or (D), fuch Claim fhail be prtfferred to, and
heard and determined by the Commiffioners
for the faid Duties, although the fame Perfonf
may alfo be erttitied to an Abatement of any
of the Duties contained in the faid Srhcdule
marked (K) ; and it fhail be fwfficient for fuch
Pcrfon, in order to claim fuch Abutemenrs
under all or any of (he faid Schedules, in fuch
Cafe to prefer his or her Claim to the Com-
miflioners for the Duties contained in Sche-
dirfts (A), (B), (C), and (D), in theDiitricc
where the Charge on fuch Pcrfon (hall be im-
pofcd. ;
'CnttVMl, And be it further enafled. That
when^^ver the faid' refpectivc Commiffioners
fhafl adjudge, according to the Dircdions be-
fore mentioned, that any Abatement of the
faid Duties ought to be allowed to any Per-
Ibh or Perfons chargeable to any of the faid
Duties under their Cognizance, in purfaance
of a Declaration by him or them delivered,
and it fhal* appear to them that fuch Perfon
or Perfbns has or have been charged to any
of the Duties by this Aft granted, %vhich are
cognizable by any other Cornmiirioners, the
Commiffioners ' making fuch Adjudication
fliall certify the fame to the other Commif-
fioners by whom fuch Perfon or Perfons fhall
have been charged, and fuch Certificate^
iigned by Two or more of the Commiffioners
making ftich Adjudications, (hall, on Deli-
very
10
^^f GEO. in. Cap: I22-. C05
very ther^pF to the fa do' her Commiflloners,
or at th'tir' Officr, be fufficient Proof 'for the
Allowance oV alike Abatenient in the AflcfT.
menf: made by the faid laft mentioned Commif-
fioners ; jinH if ajiy Pcrfon or Perfons fhall be Perfons guilty
guilty o^^ny Fraud or Contrivance in making I'n ma^fn*"'*
Ibch Claim or in obtaining inch Certificate, fich claim or
he, ftie, or they fo offendi.-g ihall lorMc the obrainingfuch
Sum ot riny Pounds. , forfeit 50^
CXCIX. "And be it further enacted, That PerfonscUimr
every Perfori clairtiing iuch Exemption or '"gAbate-
AbsteiVient in refprdt of any Deductions to ffve" inaD«^
^■hich fuch Pcrfv^n may be liable as aforelaij, chraijon
out of any Payment from which D.-duaions ^"oS^J^
are herein su:horized ro be made as aforefaid. Payments.
Ihall within the like Period, and in like Man-
'ncr as aforefaid, deliver or caufe to he deli-
vered to the CommifTioncrs in the Diftr,£t
where fuch Perfon Ihall refide, a Declaration
of his or her Intention to make fuch Claim,
and every fuch lafl: mentioned Declaration fhall
fpecify the annual Amount of every fuch
Payment, and the Name or Names of the
Perfon or Perfons by whom the fame is pay-
able, which lait-mentioned Chim fhall t|c
proceeded upon in like Manner as is befofc
directed •, provided that no fuch laft meiitioncd
Claim fhall be allowed unlefs the Claimartt
fliall produce to the faid ComniiiTipncrs, be-
ing duly fummoned by them for that Purpofe,
the Deed, Inftrument, or Security under which
fuch Payment as aforefaid fhall be to be made,
or fhall otherwife prove to the Satisfadion of
the faid CommifHoners, that the fame is due
and payable by virtue of a Charge, Rcfcrva-
*"'• tion.
206 43' GEO. in. Cap. 123.
tion, or Contrad as herein- after mentioned ;
Commiflion- and in cafe any fuch Lift mentioned Claim Ihall
CerMficlteof ^ allowed as aforefaid, the Commillioners
Exemption or for the Purpofcs of this Act, acting for fuch.
Abatemtntj x)iftrict, (hall grant to fuch Claimant a Certi-
cate to be made out in fuch Form as may be
directed under the Authority of this Act,
ftating therein the Allowance of fuch Exemp-
tion or Abaf-ment, and the Amount of the
Sum by which the Duty of One Shilling for
every Twenty Shiliiijgs thereof is diminished
andfepat^te by fuch Allowance J and in f-very Cafe where
S^flparlte ^^^^ Claimant (hall derive his or her Income
Amounts due for which fuch Exemption or Abatement is
Wcef^'*"' allowed from different S'.u-ces, or from dif-
ferent Perfons, a feparate Certificate in the
Form before prefcribcd Ihall be delivered for
each of fuch feparate Amounts, in a due Pro-
portion to the A mount of the famerefpectively,
in order that each fuch Certificate may be fe-
paratcly applied as herein directed in the Dif-
charge ot the Duty, to be deducted there-
from, or fo much thereof as (hall be contained
Perrons guilty in fuch Certificate ; and if any Perfon or Per-
of Fraud in fgns fhall bc guilty of any Fraud or Contri-
Ciaiin?or ob- "vancc in making fuch Claim, or in obtaining
taining Certi- fuch laft mentioned Certificate, he, Ihc, or
feh 50° they fo offending ihall forfeit the Sum of Fifty
Pounds.
The Produc- CC. And be it further enacted. That every
ficrtffoaK fych C.nificare which (hall be delivered to
theAuthoritv the Pr Ion, by whom fuch Payment out of
AnowSIlce.* which luch Deductions are allowed as afore-
faid is to be made^ at the Titiie of Payment,
ihall be an Authority to the Perfon delivering
fuch
43" GEO, III. Cap. 122. -207
fuch Certificate to claim and demand the
Amount of fuch Allowance, together with
the Refidue of fuch Payment as before di-
rcfted, without any other or further Deduc-
tion thereout than fuch Sums, if any, as ftiall
remain chargeable on fuch Claimant above the
Amount of fuch Allowance, and fuch Certi-
ficate fhall be transfcrrable on every fuch Pay-
ment as aforefaid to the Perfon or Perfons by
whom any Payments arifing out of the Profits
or Gains charged in the fame AfleflVnent
Ihall be made, and fo in Succeffion, until the
fame fhall be delivered to the Perfon or Per-
fons fo afTefTed 5 provided, that when fuch when Cert;-
Certificate (hall in fuch Courfe have been SveJed'hy''
delivered to the Perfon or Perfons fo afTcffed, the Perfon af-
it Ihall be lawful for fuch Perfons refpec- J^':^'*^' .*J^
tiveiy 50 produce the fad Certificate to ersoftheDif-
the Commiflioners acting for the Diftrift trictareto
rcciucc trie
or Department in which any fuch Afleff- AiVeffment ac-
ment has been made, and the faid Com- cordingiy.
miflioners, upon the Delivery of the fame to
them, arc hereby authorized and required to
reduce the faid AfftfTment, by the Amount of
the Sum difcharged by fuch Certificate; pro- of if the Af-
vided that in cafe fuch Certificate (hall not be ["'^'"^"r.^"
delivered to the Pariy j^.fllffed as aforefaid, ed!theCom-'
until he or (he fhall have fully fatisfied or paid ir.irtSonerj
the Duty charged in fuch Affcffmenr, the faid wards amend
CommifTioners afling for the Diftridt or De- the Aflcii-
partment in which fuch AffefTment fhall be SthcCol-
made, fhall and thev are hereby empowered, ie:tortprepjy
after amending the Certificates of AffefTment, the Amount-.
to order and dired the Repayment of fuch
Sum by the CoUcdof or other Perfon to whom
fuch Duties have been paid, out .of. any
Moncv
4o8 43* GEO. III. Cap. 122.
Money of the faid Duties in his or thejf
Hands J which Order, under the Hands of
Two or more of the faid Commiflionerf,
fhall be an Authority for fuch Repayment^',
and the fame fhall be allowed to the Collec-
tors or other Perfon aforelaid in their Ac-
counts.
■Referees may
fettle Abate-
■■enti, and
certify tliem
to the Com-
Kuiiloners.
CCI. And be it further enaded, That where
any Pcrfan who (hall have obtained an Order
of Reference as hcrein-before is direfVed, fiiatl
claim any fuch Exemption or Abatement, it
(hall be lawful for fuch Referees to fettle and
afcertain whac Allowance fuch Perfon is en-
titled unto, and to certify the fame to the
Comniiflioners who fhall have ordered fuch
Rtferencf, who, on fuch Certificate, fhall
allow the fame accordingly, and proceed there-
in as if fuch All )wance had been granted by
them in the Firlt Inftance.
JoJnt Te-
nants, etc.
may feveia'ly
claim Aba;e-
Bl«UtS.
CCir. And be it further enafted. That Co-
parceners, Joint Tenants, or Tenants in com-
mon of any Property whatever; and any
Tenants of MefTv.ages, Lands, TenementSj
Hereditaments, or Heritages, being in the
Occupation thereof in Paitnerlhip, and any
Partners carrying on Trade, or exercifing any
ProftfHon together, may feverally claim fuch
Exemptions or Abatements, according'to their
refpedlive Shares and In'terefts ; a fid fuch
Claims may be proceeded lipon as irt the Cifcs
of fevcral Interefts. ' m. ii ^
bem'Sde"by CCIII. And be it further enafled, That
^ttormes^on gpy f^ch Claim or Appeal may be made by
others. . any
43° GEO. III. Cap. 122. 209
any Attorney, Agent, or Faflor, on Account
of others, in any Cafe where fatisfattory Proof
Ihall be made before the CommifTioners, that
the Party claiming fuch Exemption or Abate-
ment is unable to attend in Perfon *, or fuch
Claim may be made by the feveral Perfons
a£ting in any of the Charaiflers hercin-before
defcribed, in fuch Manner as they may afl for
others, for the Purpofe of being aflelTed on
their Account in the Firft Iiiftance, as herein-
before dire<5ted.
CCIV. And he it further enaf^ed, That in claims to '
every Cafe of a Claim of Abatement as afore- Ab^itemrnrs^
faid, if the CommifTioners (hall think proper onOathitVe.
to require a Verification of the Declaration to quL-ed-
be fo delivered as aforefaid, or of the State-
ment delivered by the Party or therein con-
tained, or any Part thereof, they fliall give
Notice thereof to the Perfon or Perfons claim-
ing fuch Abatement, to appear before them to
verify fuch Declaration or Statement ; and
every Ferfon to whom fuch Notice Ihall be
given, fhall and he and (he is hereby required to
appear before the faid Commilfioners, and on
Oath or folcmn AfBrmation, to be adminiftercd
by One or more of the faid CommilTioncrs,
to verify the Contents of his or her Declaration
or Statement ; and which Oath or Afiirma-
lion fhall be, that the Contents of fuch De-
claration "arc true to tht belief his or her
Judgement or Belief; and which Oath or
Affirmation (hall be figned and fubfcribed
with the proper Name of the Party taking
the fame J provided fuch Perfon fhall b^ a:
O Libexty
210 • 43' GEO. III. Cap. 122.
Liberty to amend fuch Declaration or State-
ment, or any Part thereof, before he or fhe
fliall be required to take fuch Oath or Af-
firmation as aforefaid.
Afiefibrsmay CCV. Provided aifo, and be it further
rnmlelfo^''"' enacted. That whenever the Condition of any
Exemption, PerfoH refiding in any Parilh or Place, and
be'^certified" leaving any Property in his or her Occupa-
thatthewhoie tion, or in the Occupation of his or her Te-
of their Pro- na^t or Tenants, or occupyino; him or her-
than 60/. per f^^f ^^Y Lands in luch Parifh or Place as a
/Inuuttt. Tenant, (hall be fufficiently known to the Af-
feflbr or Afleflbrs, and to the Minifter and
Houfeholder of fuch Parifh or Place, to en-
able him and them rcfpectively to return or
certify as herein-after mentioned to the Com-
miflioners afling in the Execution of this A61,
that fuch Perfon hath no other Property than
the Property in fuch Parifh or Place aflefled
on fuch Perfon, or on his or her Tenant or
Tenants, as being in the Whole lefs than
Sixty Pounds per Annum, it fhall be lawful
for fuch Affeffor or AflTelTors, on the Certifi-
cate of Affcfrment, to make a Return of the
Name of fuch Perfon in cafe the Duties to be
paid by him or her (hall be chargeable on any
other Perfon or Pcrfons as a Tenant or Te-
nants, and to fet oppofite thereto, or to fet
oppofite to the Name and Sum in the Af-
feffment if the Perfon be charged to the faid
Duties, that fuch Perfon hath no other Pro-
perty in fuch Parilh or Place than the Pro-
perty fo diftinguilhcd, to the befl: of the
Knowledge and Belief of fuch Affeflbr or Af-
feffors.
43° QEO. III. Cap. 122. 211
feflbrs, and (hall return the fame, together
with the Aflcflnientj and a Certificate as
herein-after is mentioned, to theCommiflioners
for executing this A(5l, in the Diftridb where
fuch AfTefl'ment (hall be made ; and the faid CommirFon.
Commiffioners, before the Allowance of any ATiVfibrs '"^"
fuch AfllfTment, or making any Order there- touching the
upon, (hall examine the AfTelfor or Affci^OTS, perfo'nTref
who (hall refpectively attend the CommilTion- turned by
ers for that Purpofe at fuch Time as they ^o""^,""'^'''
Ihall appoint, touching the Return fo made; /*«««»;, and if
and if ihe faid Commillioners fhall from fuch fft»sfieil that
the Hflrfy IS
Examination and from fuch Certi(icate, as entitled toEx-
hcrein-atter is mentioned, be fatisfied that tiiptK)n, to
fuch Perfun is entitled to fuch Exemption, AilelTmcnt.
and hath no other Profits chargeable under
this Act, it fhall be lawful for them, after
fuch Proof thereof, to amend the AfTeiTmenr,
which Oiall have been made on fuch Perfon in
refpeet of any Property in his or her Occu-
pation, or the A(re(rment which fliall have
been made on his or her Tenant in refpeft of
the Property fo occupied, as contained in Sche-
dule (A^ ; and every fuch Perfon fhall be ex-
empted accordingly.
CCVI. Provided always,nnd be it further en- c«^rtificates
aaed,That beforeany fuch Exemption fhall be iJ^.'^.J^^bV"
allowed, the AfTrfTTs Ihall produce to the (aid piv-nhefor-
Commiffioners a Ccitificate, under the Hands of [^^* (huTb-
Fivcor more lubrtantlai HoufcliolJcrs of fuch allowed.
Parifh or Place, m Vcftry or Kuk Sclfion af-
fembled, of whomcheRefidentMinifter in fuch
Pari(h or Place fliall be One ; but in cafe there
fliall be no Rtfident Minifter in fuch JP^rifh
O 2 or
212 Af GEO. HI. Cap. 122.
or Place, then the Churchwardens and Over-
feers of the Poor of fuch Parifh or Place, or
Two of them at the Icaft, or Two or more of
the Elders of fuch Parifh or Place, fhall con-
cur with fuch Houftholders in fuch Certifi-
cate, certifying thereby that they have care-
fully examined the AfiefTmcnt of the Duties
granted by this Ad, and the Allegations
therein made by the Aireflbrs, touching fuch
Perfons as (liall be therein ftated to be entitled
to fuch Exemption ; provided, that if in any
Parifh or Place, there fhall not be Five fub-
ftantial Houfeholders, then fuch Certificate
may be made by the fubftantial Houfeholders
there refiding ; or if there (hall be no Church-
wardens or Overfeers of the Poor for any Pa-
rifh or Place in England, Wales, or Berwick
upon Tweed, then fuch Certificate may be
granted by the Refident Minifter, or by any
Two Churchwardens or Overfeers of the Poor
of any adjoining Parifh or Place, who can
certify the Truth of fuch Allegations in Man-
ner aforefaid, concurring therein with the fub-
Ilantial Houfeholders refiding in the Parifh or
Place where fuch AflTclfment Ihall be made.
Manner of
making Ex-
emptions or
Deductions
available
where the
Claim is on
Payments
made by
otlicrs, in
other Cafes
than on the
Ground ot
Income.
CCVII. And be it further enaded. That
whenever it fhall be ncctffdry that any Ex-
emption or Deduction herein allowed, other
than the Exemptions and Abatements in re-
fpect of the Amount of Income, Ihould be
extended to enable the Party to obtain the
Benefit thereof, on any Payments that may
be made out of the Property, Profits, or
Gains, hereby charged, of any other Ptrfon
or
43° GEO. in. Cap. 122. ai3
or Perfons, it fhall be lawful for the refpec-
tive CommilTioners before whom fuch Exemp-
tion or Deduction fliall be proved, and they
are hereby required, on Allowance thereof, to
grant a Certificate thereof, or fepaiate Certi-
ficates, as the Cafe may require, under the
Hands of any Two or more of them, dating
therein refpectivrly the Arr.ount of any fuch
Payment to which fu>h Claimant fl^all be enti-
tled, and the Amount of Duty difcharged by
ench fuch Certificate, in the Form and to the
Effect, mutatis mutandis, of the Certificates
directed to be delivered in other Cafes of Ex-
emption ; and all Perfons to whom fuch Cer-
tificates fhall be delivered are hereby em-
powered and required to make their Payments,
without claiming the Deduction before autho-
rized to be made thereout, to the Extent of
the Sum difcharged by each fuch Certificate,
which Certificate fhall be received by all Per-
fons making fuch Payment fucceflively, and
fliall, in the Hands of any Perfon making
fuch Payment, be of the like Effect, either
by transferring the fame to others in the Courfe
prefcribed, or by Delivery thereof to the re-
fpectlve CommifTioners, for the Purpofe of
vacating an Afleffment, or any Part thereof,
to the Extent of the Sum difcharged as afore-
faid, in the Manner directed in fuch other
Cafes of Exemption.
CCVIIT. And be it further ena(^ed. That chargingwlrh
upon all Annuities, yearly Intereft of Money ' !>"'> -^n ^»-
or other annual Payments, whether tucn ray- „otoriicr ..(.•
ments fhall be payable within or out of Greet cba.geiUnd
O 1 Britain provuhng
^ Z *^^ ^'^'" the Paym»
the Payiucut
214 43'' GEO. III. Cap. 122.
thereof by the Britain either as a Charge on any Property of
ductlo*'^^^" ^^^ Perfon or PeiTons paying the fame, or
as a Refervation thereout, or as a perfonal
Debt or Obligation by virtue of any Contracr,
or whether the fame fhall be received and payar
ble Half-yearly, or at any fhorter or more dif-
tant Periods, there (hall be charged for every
Twenty Shillings of the annual Amounc
thereof, the Sum of One Shilling, withouc
Dedudion, according to and under and lub-
jedt to the Provifions by which the Duty in
Schedule (D) may be charged \ provided,
that in every Cafe where the fame (hall be
payable by any Perfon or Perfons out of any
Profits or Gains charged by virtue of this A6t^
no AficfTment fhall be made upon fuch An-
nuity, Interefl, or other annual Payment, but
the whole Duty due in refpe<^ of fuch Profits
or Gains {hall be charged without rtgard to
fuch annual Payment, and the Perfon fo liable
to make fuch annual Payment, fhall be au-
thorized to dedu(5l out of fuch annual Pay-
ment, at the Rate of One Shilling for every
Twenty Shillings of the Amount thereof, ex-
cept where the Party to whom the Payment is
to be made fhall produpe a Certificate of Ex-
emption or Abatement, as herein-befote is
mentioned ; ^nd the Perfpn or Perfons to
whom fuch Payments are to be made, fhalj
allow fuch Dedu6lion upon the Receipt of the
Refidue of fuch Money, and the Perfon
charged to the fai(d Duties fhall be acquitted
and difcharged of (o much Money as fuch
Deduflion (hall amount unto, as if the
Amount thereof had actually been paid unto
8 the
43° GEO. III. Cap. 122. 215
the Perfon or Perfons to whom fuch Payment
fhall have been due and payable ; and where
any Perfon having allowed fuch Dcdudions on
account of any fuch annual Payment as afore-
faid, or being liable to allow the fame, (hall
himfclf be liable to make any fuch Payment,
whether charged upon fuch firft-mentioned
annual Payment, or referved ihereour, or
payable as a Debt or Obligation by virtue of
any Contraft as aforefaid, then and in every
fuch Cafe, and fo on upon each fucceflive
Payment to be made thereout, there Ihall be
dedudted the like Proportion thereof as afore-
faid, at the Rate before- mentioned, which De-
duction and Deduflions fhall be allowed in
Difcharge of fo much Money as fuch Deduc-
tions fhall refpeftively amount unto in the
fame Manner as is provided in refpeft of the
Firft Dedudion j but in every Cafe where any
annual Payment as aforefaid (hall, by reafon
of the fame being charged on any Property
or Security in Ire/and, or in the Briti^ Plan-
tations, or in any other of His Majefty's Do-
minions, or on any Foreign Property or Fo^
reign Security, or othcrwife, be received or
receivable without any fuch Deduction as
aforefaid, there (liall be charged upon fuch In-
tereft, Annuity, or other annual Payment as
aforefaid, the Duty before-mentioned, accord-
ing to and under and fubjed to the Proyifions,
by which the Duty in Schedule (D) may be
charged.
CCIX. And be it further cnaded. That pf'',"^^?"^^"
whenever it (hall be proved to the Satisfaction ime'rd? of
Q 4 of Moiiey and
ii6 4f GEO. in. C^i'^22:
other Pav- of the faid refpeftivc Commiflioners,' afting
PioSl'^^'^ for the Purpofes of this Act in the Diitricc
charged uTK^er wherc any Pcrfon making the Application
S:hed>iie(D) fhall rcfidc, that any Intercft of Mon y, An-
to be made by • 1 1 r» /i 11 1
virfueofa nuity, or Other annual Payment, (hall be an-
Certificnte nually paid out of the Profits and Gains iond
mXner?'"" -^^f accounted for and^ charged by virtue of
this Acr, at the -Rate and according to the
Rules fpecificd in ScHedule (D), without any
Deduction on account thtrcof, it fliall be law-
ful for fuch Commiflloners to grant a Certifi-
cate thereof under their Hands or the Hands
of any Two or more of them, in fuch Form
as fhall be directed under the Authority of
this Act; which Certificate (hall entitle the
Perfon fo affefled, upon Payment of fuch In-
tereft, Annuity, Allowance, or Stipend, to
abate and deduct fo much thereof as a like
Rale on fuch Intereft, Annuity, Allowance, or
Stipend, would amount unto ; and all Perfons
to whom fuch Intereft, Annuity, Allowance,
or Stipend, fliall be paid, fliall allow fuch De-
ductions and Payments upon Receiprof the
Refidue of fuch Intereft, Annuity, Allowance,
or Stipend ; and the Perfon or Perfons paying
the fame, fliall be acquitted and difcharged of
fo much Money as a like Rate thereon would
amount unco, as if the fame had actually been
paid unto the Perfon or Perfons to whom fuch
Intereft, Annuity, Allowance, or Stipend,
fliail have been due and payable j provided
no fuch Certificate fhall be required where
fuch Payments are to be made out of the
Profits or Gains arifing from Lands, Tene-
ments, Hereditaments, or Heritages, as be-
fore-
43** GEO. m. Cap. 122. 217
fore-mentioned, or of any Office or Employ-
ment of Profit, or out of any Annuity, Pen-
flon. Stipend, or any Dividend or Share in
fuch Publick Annuities as arc herein men-
tioned ; but fuch Deductions may be made
without having obtained fuch Certificate.
CCX. And be it further enaded. That AfTemnentsu
every Afleffment to be made under this Act, be for one
within the Year appointed for making the by Fou/in-
fame, (hall be deemed to be for the current ftaiments i.
Year, and (hall be in force for fuch Year ;
and every AlfrlTment made after the Expira-
tion of any Year in which the fame ought to
have been made, through the Default of any
Pcrfon, (hall be deemed to be for the Whole
of the Year current when the AfftfTment
ought to have been made, and fuch Year fl-jall
commence from the Fifth Day of April One
thoufand eight hundred and three, for the Firft
Affcffment, and f)r every fubfequent AffclT- .'
ment during the Continuance of this Act,
from the Fifth Day of April in fuch Year ;
and the faid Duties which (hall be charged in
England, JValeSy and Berwick upon Tweed,
except where the fame (hall be detained and
Hopped at the refpective Offices, (hall be pay-
able by Four Quarterly Inftalments, at the
Ti.Tjes following -, {videlicet)^ on or before the
Twentieth Day of June for the Firft Quarterly
Inftalment ; on or before the Twentieth Day
of September, for the Second Qiiarterly Inftal-
j|T»ent ; on or before the Twentieth Day of
^"December, for the Third Quarterly Inftalment ;
and on or before the Twentieth Day of March
for
2X8^
except the
Duties con-
tained in
Schtdule (C).
which are to
be paid half
yearly at the
Tinie the Di-
vidends are
payable.
Commiflion-
ers to fettle
Differences
between
Landloidand
Tenant, or
Pcifons to
whom any In-
tereft, Rent
Charge, or
otlier annual
Payment fliall
be nude.
43° GEO. III. Cap. 122.
for the laft Quarterly Inftalment in each Year ;
and in Scotland^ the faid Duties fhall be pay-
able by Two Half-yearly Inftalments ; {videli-
ctt), on or before the Twenueth Day ot Sep-
Umber for the Firft Half-yearly Inftalment ;
and on or before the Twentifth Day of March
for the laft Half-yearly Inftalment, the Pay-
ment thereof for the Firft Year*s Afleflrnent,
to be regulated as to the Proportion of the
Sums and Times of Payment by the refpedive
CommifTioners, purfuant to the Directions
herein-before contained: Provided always, that
in refpedl of the Duties contained in Schedule
(C), the Duties thereon fliall be payable Half-
yearly, and at fuch Times as the Dividends
in refped whereof they ftiali be charged are
payable.
CCXI. And be it further enafled, That if
any Difference fiiall arife between Tenant and
Landlord, or any other Perfon or Perfons to
whom any Intereft, Rent, Rent Charge, An..
nuity. Fee Farm Rent, Rent Service, Quit
Rent, Feu Duty, or other Rent, or annual
Payment ftiall be payable, touching the Sums
to be deducted thereout on Account of the
Duties hereby charged, having been paid, the
faid refpective Commiflioners, or any Two
or more in their fcveral Diftridts, ftiall have
Authority, and they are hereby required to
fettle the Proportions between luch Payments
and Dedudions as ftiall be according to the
Diredions of this Ad ; and the Judgement
and Determination of fuch Commiflioners ftiall
be final.
CCXII. Provided
43* GEO. m. Cap. 122. 219
CCXII. Provided always, and be it further Contraasbe-
cnaded. That no Contraa, Covenant, or Sand rt
Agreement, between Landlord and Tenant, nants or other
or any other Perfons touching the Payment of ?^'"/°"^"*!i'^ ^'^
Taxes and AfTefrments, to be charged on comr.uvto
their refpeftive Premifes, fhali be deemed or ^^"'' A"*
conftrued ro extend to the Duties by this Act
charged thereon, nor to be binding contrary
to the Intent and Meaning of this Act, but
that all fuch Duties (hall be charged upon
and paid by the refpc6live Occupiers, fubjecn
to fuch Deductions and Repayments as are
by this Aft authorized and allowed ; and all
fuch Deductions and Re-payments (hall be
niade and allowed accordingly notwithftanding
luch Contrads, Covenants, or Agreements.
CCXIII. And be it further entdled. That in whatoeduc
the Computation of Duty to be made under Le^'aibwed Sn'
this Aft in any of the Cafes before men- making the
tioned, either by the Party making the fame, ^i^i™*^"'
or by the Referees appointed under this Aft,
or by the refpective Commi(honers, it (hall
not be lawful to make any other Deduftions
therefrom than fuch as are exprefsly enume-
rated in this Aft i nor to make any Deduc-
tion which by any of the Rules contained in
the faid Schedules, or in this Aft, are direfted
not to be allowed or made ; nor to make any
Dcduftion on Account of any annual Intereft",
Annuity, or other annual Payments, to be
paid to any Perfon or Perfons out of any Pro-
fits or Gains chargeable by this Aft, except
the Intcreft of Debts due to Foreigners not
refident in Great Britaitty in regard that a pr»-
portionate
ft2o 43" GEG> IH. Gap. 122.
portionate Part, of the Duty fo to be charged
is allowed to be deduded on making fuch
Payments ; nor to make any Deduction froni
the Profit or Gains arifing from any Property
herein defcribed ; nor from any Office or Em-
ployment of Profit on account of Lofs or
Diminution of Capital employed in any Trade,
Manufacture, Adventure, or Concern j nor
for any Sums employed, or intended to be
employed as Ciplcal, or in Improvement of
Premifes occupied for the Purpofe cf fuch
Trade or Manufadure.
Parents and CCXIV". And be it further enabled. That
r b^^f ^"'i where any Pcrfon or Perfons chargeable with
fants,andEx- the Dutics hereby made payable as afore faid,
ecutors for (haji be Under the Age of Twenty-one Years,
ying. ^^ ^ijere any«Perfons fo chargeable ftiall die,
in every fuch Cafe the Parents, Guardians,
or Tutors of fuch Infants refpedively, upon
Default of Payment by fuch Infants, and the
Executors and Adminiflrators of the Perfons
fo dying, Ihall be and are hereby made liable
to and charged with the Payments which the
faid Infants ought to have made, or the Per-
fons fo dying were chargeable with ; and if
fuch Parents, Guardians, or Tutors, or fuch
Executors or Adminiftrators, fhall negleft or
refufe to pay as aforefaid, it (hall be lawful to
proceed againft them in like Manner as againfl:
any other Perfon or Perfons making Default
of Payment of the faid Duties j and all Pa-
rents, Guardians, or Tutors, making Pay-
ment as aforefaid, (hail be allowed all and
every Sum and Sums paid for fuch Infants,
in
•43*^GrEO.ffl. "Cap. 122. ^21
in his, her, or their Accounts ; and all Exe-
cutors and Adminiftrators fhall be allowed to
deduct all fuch Payments out of the Affcts of
the Perfons fo dying.
CCXV. And be it further enacted, That if Perf^nf^ivinj:
any Perfon upon any fuch Examination on o^^'rwelring'^*
Oath or Affirmation, or in any fuch Affidavit, faifeiy liable
Dcpofition, or Affirmation, Ihall wilfully and ^°j*^'^^r*p
corruptly give falfe Evidence, or ffiall wilfully jury,
and corruptly fwear or affirm any Matter or
Thing which ffiall be falfe or untrue, every
fuch Perfon fo offending, and being thereof
duly convicted, fliall be, and is hereby de-
clared to be fubjed and liable to fuch Pains
and Penalties as by any Law now in being
Perfons convicled of wilful and corrupt Per-
jury are fubjed and liable to.
CCXVI. And be it further enafled. That indictment!!
any Indiflment or Information for Perjury may be tried
committed in any fuch Affidavit, Dcpofition, wVelethe'Af^
or Affirmation as aforefaid, whether the fan^e fiJavitwasex-
(hall be taken or made within Great Britain '^''-^'tcd.
or without, (hall and may be laid, tried, and
determined, in the County where fuch Af-
fidavit, Depofuion, or Affirmafion, fliall be
exhibited to the Commiffioners in purluancie
of this Acl.
CCXV'II. And be it further enafled, THit pim«mmentot
if any Perfon or Perfons (hall foige, counter- Prj.^^*»*s"''tf
fcit, or alter, or caufc or procure to be forged, aiterMv^"cer-
countcrfcited, or altered, or knowingly or tificatci or
wilfully ad: or affift in forging, counterfeit- g,%;PJ'jtr
ing, this Act.
fi^ 43° GEO. III. Cap. 122*.
ing, or altering any Certificate or Certificates
of the faid Commiflioners acting in the Exe-
cution of this A6t, authorizing or purporting
to authorize any Allowance, Abatement, or
Exemption under this Ad, or the Receipt of
any Sum or Sums contained in any Certificate
or Certificates of the faid Commiflioners, after
the fame (hall have been delivered by the faid
Commiflioners, or any Cheque delivered by
the faid Commiflioners, or the Name or
Names therein of any Referee or Referees
appointed under this Ad, or any Indorfement
on any Cheque delivered by the faid Commif-
lioners, or the Sum or Sums indorfed thereon
by the Referees, or any Certificate or Re-
ceipt which the Cafliier or Cafhiers of the
. Bank of England, or any Receiver General,
or his Deputy, are, or is, by this Ad autho-
rized to give on the Receipt of any Money
payable under this Ad ; or fhall utter any
fuch forged, counterfeited, or altered Certifi-
cate or Cheque, or any fuch Certificate or
Cheque, with fuch forged, counterfeited, or
altered Indorfement, or Sum therein or there-
on, or any fuch Receipt, with Intent to de-
fraud His Majefty, His Heirs or SucceflTors,
or any Body or Bodies Politick or Corporate,
or any Perlon whomfoever, then and in every
fuch Cafe all and every Perfon or Perfons fo
offending, and being thereof lawfully con-
vided, lliall be adjudged guilty of Felony,
and (hall be tranfported for the Term of
Fourteen Years.
CCXVIII.And
43* GEO. m. Cap. 122. 223
CCXVIII. And whereas His Majefty's Sub- Voiuntai-y
lefts refidins' out of Great Britain and others. Contributions-
may be defirous or voluntarily contributing ceiv»d at the
towards the Purpofcs of this Ad, be it further ^^nk.
enaded. That it (hall be lawful for any Per-
fon or Perfons, Body Corporate or Politick,
and at any Time or Times during the Con-
tinuance of this Act, to pay or caufe to be
paid to the faid Governor or Company, or to
their Calhier or Cafhiers, or other Perfon or
Perlons to be authorized by them, any Sum or
Sums of Money, as and for a voluntary Con-
tribution for the Purpofe of carrying on the
War ; and in fuch Cafe to require a Certifi-
cate or Certificates for the fame, acknriwledg-
ing the Payment of fuch Voluntary Contri-
bution ; which Sums to be paid as atorcfaid,
for which fuch Certificates fhall be required,
Ihall be deemed and taken to be Voluntary
Contributions of fuch Perfons, Body Politick
or Corporate refpedively, towards effeding
the Purpofes of this Ad, and (hall be applied
as the other Monies paid into the Bank of
England by virtue of this Ad may be applied.
CCXIX. And be it further enacted, That Bank to open
the Governors and Diredors of the Bank of ^'1,^"^?'"'
England fhall open an Account in their Books Trcafury.
with the CommifTioners of His Majefty's
Treafury for the Time being, for each Year
during the Continuance of this Ad, under
the I'itlc of The Comm'tffioners of the Treafury ismo ■
on Account of Contributions granted ani Mowed >
by Parliament for the Tear
and fhall carry to the Credit of fuch Account
■—'- all
224 .43''GEO. in. Cap. 122.
all the Monies authorized by this Aft to be
paid to the Governor and Company of the faid
Bank of Englandy or to their Caihier orCalhiers,
or other Ferfon or Perfons to be authorized
by them, within each fuch Year during the
Continuance of this Aft.
Voluntary CCXX. And be it further enaded. That it
Contributions flj^u ^^ lawful for anv Perfon or Perfons, at
may be pud • , , ^ . '
at the Time of any 1 imc Or Times during the Continuance
onyingthe of this Ad, charged to or liable to the Pay-
x/uti^s into ' D /
the Bank. ment of any of the Duties by this A61 granted,
to pay or caufe to be paid to the faid Governor
and Company, or to their Cafliier or Cafhiers,
or other Pcifon or Perfons to be authorized
by them» any Sum or Sums of Money on ac-
count of fuch Duties, and to require a Cer-
tificate of fuch Payments j and all Sums fo
paid, not exceeding the Amount of fuch
Duties, fhall be deemed and taken to be on
Account of fuch Duties, and in Advance of
the fame, and the Excefs of the Sums paid
above the Amount of the faid Duties, Ihall
be dee.med and taken to be Voluntary Con-
tributions towards the Purpofes of this AQ: ;
and the Certificates to be given upon the faid
Payments Ihall, upon Delivery thereof to the
rclpedive Commiffioners, or at iheir Office,
be an Acquittance and Difcharge for fo much
and fuch Parts of the faid Duties as the Pcr-
fon delivering the fame fliall indorfe thereon.
One Certifi-
cate or fepa- CCXXI. And be it further cnaded. That
cates fliaU be "P<^" ^^e Payment of any fuch Sum of Money
given at the as aforcfajd into the faid Bank of England, the
Hu'itr"- . Cafhier
43° GEO. m. Cap. 132. 32-5
Cafhier or Cafhi' rs, or other P/'rfjn receiving
the Pame, fhall give luch Ccrrtifica'cs as afore-
faid, figned by them refpcctivcly, for the
Whole of the Sums (o paid, or fcparatc Cer- ,
tificares in like Furm for fuch Portions there- ^^^ '*
of, as (hall be required •, which Certificates
(kail feverally be cue off indcncwife from the
Counter Chtrques thereof, which Counter
Cheques are to remain with the f lid Governor
and Company; and every fuch Certificate fhall
be deiiominatrd in the Body thereof, to he on
Account of Payments made into the laid Bank
in Difchargc of the Duties afleflcd by virtue
of this Ad, the Excefs of the faid Duties
being to be coiifidcrcd as a 'Voluntary Con-
tribution.
CCXXII. And be it further enaded. That On Dctivf^ry
upon the D livery of any fuch Certificate as lift °^ Ccitificates
aforefaid to the faid Commiflioners, or at their tniiiionersthe
Office, in Dfcharge of the Whole of the faid Clerk to give
Duties aflTrfied or charged upon the Perfun or fvhiSfthLii ne
Pcrfons delivering or caufing to be delivered aDiicharge
fuch Certificate, or any Part thereof, the faid i'**'^ ^« ^-"«*-
Commifliont^rs or ihcir Clerk (hall, if required,
indorfc in Writing on the Back of the Certi-
ficate to be given by them or him in fuch Cafe,
the Amount of the Number of Inftalments of
the faid Duties to be difcharged by fuch Pay-
ments ; which Receipts of the faid Commif-
fioners, or their Cleks as aforefaid, (hall be
received without further Proof, as Evidence
of fuch Payments in all Courts and Places,
and before all Pcrfons whatever.
- .- P CCXXIir. And
226
Monies paid
to Deputy-
Receivers or
Collectors to
be paid to
Receivers
General*
Monies ftoo-
ped at the R?-
•ceipt of Ex-
chequer and
paid at- the
B^nk, to he
paid ovrr to
thp proper
rffi-er ;n the
Exchequer.
43** GEO. m. Cap. 122.
CCXXIII. And be it further enafted, That
the Monies which (hall by virtue of this Ad: be
received by any Deputy or Deputies to any Re-
ceiver General, or by any ColledororColltflors
to be appointed as aforefaid, (hall be paid under
the Regulations of the faid recited Ads of the
prefent ScfTion of Parliament refpedivcly, to
the Receiver General appointed or to be ap-
pointed by His Mdjrfty, His Heirs or Suc-
ccflTors, and at fuch Times and in fuch Man-
ner as is diredled by the faid recited A6ts re-
fpcdively.
CCXXIV. And be it further cnafted, That
all Monies flopped at the Receipt of rhe Ex-
chequer in purfuance of ihis A6t, (hall be paid
over to the proper Officer in the faid Receipt,
to be applied to fuch Services as the other
Monies paid into the fa d Receipt may be ap-
plied i and the Cafhicr or Cafhiers of the faid
Bank of England (hall, from Time to Time,
pay into the Receipt of His Majcfty's Exche-
quer all fuch Monies as fhall be paid into the
faid Bark in purfuance of this Ad, within One
Wctk after (iich Payment fhall be made.
AiWmces CCXXV. And be it further enaded, That
•J,° Officers for every Colltdor fhall have Three- pence in the
Pound for what Money of the fevcral Duties
aforefaid he fh ill pay to the Receiver General,
his Deputy or Deputies ; and that for the care-
ful writing and tranfcribing the faid AfTcflt
ments, "Warrants, Eftreats, and Duplicates, in
due Time, and for the due, fpeedy, and effec-
tually executing all Matters and Things di-
re^ed
Collectdrs to
have % a. in
the Pound!
43** GEO. in. Cap. 122. 227
rented to be performed under the faid Com-
miflloners, the Clerk of the refpeftive Com- Clcrksif^. in
miflioners who fhall perform the fame within ^^^^'^^^ •
the refpedive Times limited by this Ad (hall,
by Warrant under the Hands of Two or more -i* -pH
of the Commiflioners, have and receive from
the refpeAive Receivers General, their Deputy
or Deputies, Three Halfpence in the Pound
of all fuch Monies of the faid feveral Duties
as he (hall have received by virtue of fuch
Warrants or Ceruficates, who is hereby ap-
pointed and allowed to pay the fame ac-
cordingly i Provided this A61 be carried into
Execution in due Time, and in an efFcdual
Manner, for the Diftrid in which he (hall be
appointed the Clerk, and all Warrants or Ef-
treais to be made, and the Duplicates to be ,
delivered to the Receiver General, and into the
Office of King's Remembrancer as aforefaid,
within the Times limited by this Aft, and
not otherwife; and no Perfon, except the No Perfon to
Affiftant or Affirtants to fuch Clerk (if any) ^^7^^^^ ^*^
fhall, under any Pretence whatever, be enti- poundage,
tied to any Part of the Reward hereby given p^j^^'^f* ^*^P-
to fuch Clerk, which Compenfations fhall be Affiitant.
apportioned and fettled by the refpedlive Com-
milFioners •, nor fhall fuch Clerk, under any clerks not to
Pretence whatever, demand, take, or receive oJ^erquifue!
any Fee, Gratuity, or Pcrquifite, for any
Matter or Thing to be done by him by virtue
and under the Authority of this Ait, from
any Peifon or Perfons other than the Receiver
General, his Deputy or Deputies, in Manner
aforefaid: Provided always, that no fuch No Poundage
Compenfaiion (hall be made to any Colleaor on'suS^
P 2 in pedatthc
328 •
B nkor Ex-
chequer, or
on Sums naid
into the B.ink..
Receiver? to
have no Al-
lowance ex-
cept hy the
Wanant of
the Lords of
the Tftafury.
Payment of
Dut/ei not to
CJnfer aStt-
tlcnvait.
43*GEO. III. Cap. 122.
in refpeft of any Sum or Sums detained or
ftopprd at the Bank of England, or at the
Receipt of Exchequer, or in rcfpeft of any
Sums paid by the refpcdive Parties into the
faid Bank, nor to any Receiver, other than
fuch Sum or Sums as (hall be direfted to be
paid to the Receivers or Officers concerned
theiein, by the Warrant of Three or more of
the Commiffioners of the Treafury, or the
High Tre»furer for the Time being, for their
Pains and Care in executing this AQc.
CCXXVI. And be it further enaded, That
thr Pajm-nt of any ot the Duties made pay-
ablf by this A6V, by any Perfon or Perfons
in any Parifh or PioCf, fhall not entitle the
Perfon or Perfons lo paying fuch Duties to a
Settlement in fuch Parilh or Place.
Recovery of
P(i} aides.
ivlonies ari-
fing frojn
Dui'ies to be
pud into Ex-
ihc^uer.
CCXXVII. And be it further enaftcd, That
all pecuniary Penolties and Forfeitures impofed
by this A(5t fhall and may be foed for, reco-
vered, and applied, in fuch Manner and Form
as is 4!irc£ted by the faid reciird Afts refpec^
tively, in regard to the pecuniary Penalties
and Forfeitures thereby impofed.
CCXXVIII. And be ic further en .ded,
That all Monies anfing by the faid refpec-
tive Duties and Contributions (the neceffary
Charges of raifing and accounting for the fame
excepted) (hall from Time toTime be paid into
the Receipt of His Majefty*s Exchequer at
JVeJimirrJler^ diftindly and apart from all other
Branches of the pubiick Revenues j and that
there
43** GEO. in. Cap. 122. 239 >
there fhall be provided and kept in the Office
of the Auditor of the faid Receipt of Exche-
quer, a Book or Books, in which all the Mo-
nies arifing from the faid Duties and Contii-
butions, and paid into the faid Receipt as
aforefaid, fhall be entered feparate and apart
from all other Monies paid and payable to
His Majefty, His Heirs and Succeflbrs, upon
any Account whatever; and the faid Monies
fo paid into the faid Receipt, fliall from Time
to Time, as the fame fhall be paid ir.to the
faid Receipt, be ifTued and applied to fuch
Services as fhall then have been voted by the
Commons of the United Kingdom of Great
Britain and Ireland in the prefent SefTion of
Parliament, for the Service of the Year One
ihoufand eight hundred and three, or fhall be
voted by the faid Commons for the Service of
any fubfequent Year ; and the Comm.fTioners
of His Majefly*s Treafury, now or for the
Time being, or any Three or tnorc of them,
or the High Treafurer for the Time being, are
or is hereby authorized and empowered to
iflue and apply the fame accordingly : Pro- commifllon-
vided always, that out of the Monies from "^°5^''*^
Time to Time arifcn or to arife of or for the fettle AUow-
faid Duties made payable by this A6t, it fhall anceforSur-
bc lawful to and for the faid Commifljoners of other officers
the Treafury, or any Three or more of them employed in
.■ 1 rp- 1 ■ u iJ L the T',xcrutJon
now cr tor the lime bemg, or the High of the A -t.
'JVeaiurer for the Time being, to fettle and andtodii-
appoint fuch Salaries and Allowances (or the JJcn'rEx.'*
i>crvice, Pains, and Labour of the Survey ois, peuces.
Infpcdors, and other Officers to be employed
in the Execution of this Acl, and othcrwifc in
P 3 relation
«5^ ' 43* GEO. m. Cap. 122.
relation thereto, and alfo to difcharge fuch
incident Charges and Expences as (hall nc-
ceflarily attend the Execution of this A6t, as
the faid CommilTioners of the Treafury, or
any Three or more of them, or the High
Treafurer for the Time being, (hall think fit
and reafonable in that Behalf.
No Perfon to
be exempt by
Letters Pa»
Unt.
Provifions
app'ied to any
particular
Schedule may
cxtfnd to any
other Sche-
dule in charg-
ing tiie Duty.
CCXXIX. And be it further enafted.
That no Letters Patent granted by His Ma-
jefty, or any of His Royal Progenitors, or to
be granted by His Majcfty, to any Perfon or
Perfons, Cities, Boroughs, or Towns Corpo-
rate, within this Realm, of any Manner of
Liberties, Privileges, or Exemptions from
Subfidies, l^olls. Taxes, AflefTments, or Aids,
Ihall be conftrued or taken to exempt any Per-
fon or Perfons, City, Borough, or Town Cor-
porate, or any of the Inhabitants of the fame,
from the Burden and Charges of any of the
faid Duties ; and ail non objtantes in fuch Let-
ters Patent made or to be made in Bar of this
A(51:, are hereby declared to be void and of
none Efteft ; any fuch Letters Patent, Grants,
or Charters, or any Claufe of non ohjlaniey or
other Matter or Thing therein contained, or
any Law or Statute to the contrary notwith-
ftanding.
CCXXX. And be it further enafted. That
every Provifion in this AQ. contained and ap-
plied to the Duty in any particular Schedule,
which (hall alfo be applicable to the Duty
in any other Schedule, and not repugnant
to the Provifions for charging, afcertain-
4f GEO. m. Cap. i22» 231
ing, or levying the Oury in fuch other
Schedule, (hall in charging, afcerraming, and
Irvying the fame, be applud as fuilv and
cffedudUy as f the App;icafion thereof had
been ^o cxprelsly and particularly dirrcc<-d ;
any Thing herein contained to the contrary
notwithftanding.
CCXXXI. And be it further enacted. That Comtnence-
this Act fliiil commence and take Effect from !?^"5^"L,
_..,,- r J J /~% t r i Continuance
and a'ter ihe Fifth Day of Ap'-ii One thouland of Act.
eight hundred and three, and fhall continue to
be in Force during the prelent War, and until
the S xth Diy of May next after the Ratifi-
cation of a Definitive Treaty of Peace, and no
longer,
CCXXXIT. And be it further enafted. May be alter.
That this Aft, or any of the Frovifi >ns there- f^^^^^"^
of, may be altered, varie 1, or repealed, by
any Adt or Afts to be paflcd in this prcfcnt
Scfliun of Parliament.
CCXXXIH. And be ir further enafted, schedule (f).
That the Schedule herein-after mennoned, ^^^''ofXs*'*
marked (F), (hall be deemed a Part of this Aft.
Act, as if th( fame had been inferted herein
under a fprcial Knadmenr : Provided, that
the leveral Oiihs therein mentioned (hall be
deemed, and underftood, and taken to r- f r
only to the Duties c >ntatned m Schedule (D),
and to luch other Duties as are dired< d to be
charged under the fame Provifions and Regu-
lations.
P 4 Schedule
t3* 43* GEO. III. Cap. 122.
Scbeduit (F). Schedule (F.)
FORM of the Oath or Affirmation to
be taken by the Commilfioncrs for the
Purpolcs of this Aft, and by addi-
tional Commiflioners adting in the
Execution thereof in refptd of the
Duties contained in Schedule (D.)
Oitb to be '1 ^- S. do fwear or affirm, [f^s the Cafe may
ComVi^on. ' ^^] That I will truly, faithfully, impar,
ers f. r Pi r- * t'aUy, and hontrftly, according to the beft
'a'?"h'^^h * ^^ "^y ^^^^^ ^'^^ Knowlt'dgf, execute the
flitionai Com. * Powers and Authorities vcfted in me by an
miiiionersact- * Aft, pafled in the Forty-third Year of His
'oUheDuSs ' p^efent M..je(Vv, intituled, [here fet forth the
ronfamed in * Titk of this Adf]^ and that I will exercife
gohedule u, , ^^^^ Powers entrufled to me by the faid Aft
' in fuch Manner only as fliull appear to me
^ nect flary for the due JL^ecution of the fame ;
* and lh«t I will judge and deie* mine upon all
* Matters and Things which fhall be brought
* betore me under ih'^ faid Aft, without Fa-
' vour, Affcftion, or Malice ; and that \ will
* not diiclole any Particular contained in any
* Schedule, Statfmtnr, or I)ccUra;ian deli-
* vered, with n fpcft to any Dunes charged
* under the Provifions and Regulations re-
^ lating to Schedule (C) or (^D), or any Evi-
* -Icnce or A,n!vver givi n by anv Perfpn who
* Oiall be ex amide ^, or (hall make iVffidavit,
* D-po(i:ion, or Affirmatii n itfpc<tting the
* lame, in purluance of the faid A-1, exr
* cepting in iuch Cafes, and to fuch Pcrfons
^pnly,
43° GEO. III. Cap. 122. 333
« onlv, who fhall be fworn to the due Exe- ScheJuh (f).
' cu'ion (>f this AA, and where it (hall be
* neceflary to rii'ci )fe the fame tor the Pur-
* pofes of this Ail, or to the Commiflioners
* for the Affairs of Taxes, or in order to or
* in the Curie of a Prolecution for Perjury
* committed in fuch Examination, Affidavit,
*> Depofition, or Affirmation.
' So help me GOD.'
FORM of Oarh or Affirmation to be
taken by Infpeflors and Surveyor!
as aforefaid.
* T y/. 5. do fwear, or affirm, That in the For.nof Oath
* ^ Execution of an AcV, intituled [here let to be taken by
. r I 1^-1 r 1 • AtT,-i T -11 • Inrpectorsana
* forw the Tttie of this Aa\ 1 will examine* surveyors.
* and rcvife all Statements, Schedules, and
* Declarations, delivered witnin my Diftii<fl,
* and in objeding to the fame I will act ac-
* cording to the bcft of my Information and
' Knowledge ; and that I will conduct myfelf
* without Favour, Affection, or Malice, and
* that I will exercifc the Powers entrufted to
* me by the faid Act, in fuch Manner only
* as (hall appear to me to be ncctffarv for the
* due Execution of the fame, or as I fliall be
* directed by the CommifTioncrs for the Af-
* fairs of Taxes, or any Three or more of
* them i and that I will not difclofe any Par-
* ticular contained in any Statement, Deda-
' ration, or Schedule, wi h refpeft to any
' Duties charged under the Proviftons and
* Regilations relating to Schedules (C) or
* (D), or any Evidence or Anfwer given by
* any
«54 43" GEO. III. Cap. 122.
ScbeAiie{Y). ' any Perfon who Jhll be ex3mine<1, or (ball
' * make Affi iavit, Dep( firion, or Affirmation
* refpe6ting the fame, in purfuance of the
* faid Ad:, except in fm h Cafcs, and to iuch
* Perfons only, who (hall be fworn to the due
* Execution of thi.« A<^, and where it (hall be
' neceflary to difclofe ihe f.ime ior the Pur-
' pofes of the faid A6:, or to the CrmmilTion-
' ers for the Affairs of Tjxcs or in ordf-c to
* or in the Courfe of a Profccuficn for Per-
* jury committed in fuch Fxamination, Affi-
* davit, Depofuion, or Affi-^mation.
' So help me GOD.'
FORM of Oath or Affirmation to be
taken by Affcffors as aforefaid.
* T A.B» do fwear, or Effim-, That in the
* Execution of an Ad, intiiu*c('. An Ad
* [here fet forth the Title of this AtQ I will in
* all Rerpc<5t< aft diligrrtly and hcneftiy, and
* without Favour or Afftftion, to the beft of
* my Knowledge and Belief; and that I will
* not difclofe any Particular containtd in any
' Statement or Schedule delivered to me in
* the Execution of the faid Aft, except in
* furh Cafes only, and to fuch Perlons where
* it fhall be nectfiary to difclofe the lame for
* the Purpoles of the iaid Aft, or jn order
* to or in the Courfe of a Profecution for
* Perjury committed in any Matter relating
' to fuch Statement or Sc hedult-.
' So help me GOD.*
FORM
Oath to be
laktn by Aff
felTors.
43'' GEO. m. Cap. 122. t^S
FORM of Oach or Affirmation to be skeduu (F),
taken by the Colleftors or the Depu- ^"^
ties to the Receivers General appointed
under this Ad as aforefaid.
T yf. 5. do fwear, or affirm, That in the. oathtobe
Execution of an A6t, intituled. An A<51 [ecto'rs and° "
\here fet forth the Title of this A£l'], I will the Deputies
not difclofc any Aficffment, or the Amount ge^S.""^"'
of any Sum paid or to be paid by any Indi-
vidu il under the faid A6t, or the Books of
AfTciTmcnt which (hall be delivered to me
in the Execution of the faid Aft with re-
fped to any Duties charged under the Pro-
vifions and Regulations relating to Sche-
dules (C) or (D), except in fuch Cafes, and
to fuch Perfons only who fhall be fworn to
the due Execution of the faid A£l, and
where it fliall be neceflary to difclofe the
fame for the Purpofes of the faid A£t, or
to the Commiffioners for the Affairs of
Taxes, or in order lo or in the Courfe of a
Profecution for Perjury committed in fuch
♦ Examination or Affidavit.
« So help me GOD.'
FORM of Oath or Affirmation to be
taken by a Clerk or Clerk's Alfiftant
to the Commiffioners as aforefaid.
• J A,B, do fwear, or affirm. That I will di- oathtobe
• ligently and faithfully execute the Office tat^en by th«
* of a Clerk or Affiflant Clerk, [^as the Cafe cicrk^Af.
* may be'}^ according to an A6V, pafTcd in the fiitaat.
• Forty-third Year of the Reign of His pre-
< fent Majefty, intituled. An Aft [here fet
^ forth
^3^ . 43*'GEO. m. Cap. 12 2.
5^«6r/?fF}. « forth the Title of this Jd] to the beft of my
'—— ' « Knowledge and Judgement, and that I will
* not difclofe any P4rticular contained in any
* Statemtnr, Declaration, orSchtduIe, or any
* Evidence or Anfwcr given by any Perfor^
* who fhall be examinei^, fit fhall makcAffi-
* davit, Depofiuon, or Affirmation reiptfting
* the fame, except in luch Cafr*; where 1 Ihall
* be direded fo to do by the Regulations of
* the faici A6t, or any Two or more of the
* ConDmifTioners under whom I 3<5t:, or in or-
* der to and in the Courfe of a Piolecudon for
* Perjury committed on fu:h FxiiTjination,
* AfSdavit, Dcpofuion, or Affirmation.
' S; htlp me GOD/
FORM of Oith or Affitmation to be
taken by Referees appointed t<) fettle
^ Contributions under this A6t.
V'CtmjaFlRe' « ^ J, B. do fwear, or affirm. That I will
fiGnek 0»^ t 1 iruly, faithfully, imparnaliv, and honeftly,
' accordmg to the belt ot ray Skill and Knov-
' ledge, invefligcte, and fetdc the Amount
* of the Conrribution to be paid by [naming
* the Pnrty\ to the Duties chargeable on the
* Profits a ifing to the faid
« from [^here defcnbe the pafticu'.ar Prrfeffir-Hy
' Trade-, i^c. or the particular Prrppty to be
* e.ccou7itedf<.r~\ in purluancc of th^^ Order of
' Rctcrtnce, appointing me a Referee under
* the Powers of an A('U lafTed in the Forty-
* third Year of the Reign of His prelent
* Majcfty, intituled \Joeie fit forth the lltle cf
* thii Ahr \ and thai in invellr^ating the fime,
* 1 w.n
43" GEO. in. Cap. 122. ^IJ
I will allow no Dcdudions to be made ^cbeJuUisy,
which aft directed not to be allowed by the "~^
faid Ad ; and that I will not difclofc any
Particular contained in the faid Account, or
the Amount of the faid Contribution, ex-
cepting in fuch Cafes, and to fuch Perlbas
only, where it (lialj be neceffary to difclofc
the Amount thereof for the Purpjfes or the
faid Act.
* So help me GOD/
FORM of the Oath or Affirmation to be
taken by a Third Referee, appointed for
Payment of the Contribution fettled.
T A. B. do fwcar, or affirm, That I will Oathtobe
bond fide pay or caufe to be paid, accord- xhSd^fc-
ing to the Diiedlions of an Aft, paflcd in rec
the Forty-third Year of the Reign of His
prefent Majefty, intituled. An Ad [here fef
forth the Title of this Jd] into the Bank of
England the Amount of the Contribution
fettled ro be paid by \_nami}ig the Party'] on
the Reference to which I am added a Third
Referee, for the Purpofe of fccuring fuch
Payment ; and that 1 will not difclofe any
Paiticular relating to the faid Contribution,
except in fuch Cafes, and to fuch Pcrlbns
onfy where it may be neceffary to difclofe
the Amount thereof for the Purpofes of this
Ad.
* So help me GOD.*
CCXXXIV. And be it further enaded, Schedule(G)
That the Jfchedulc hcrcin-afcer mentioned, '" be ob.<:nr-
marked Returns of
238 43"" GEO. m. Cap. 122.
tl>eA;noiint marked (G.) with the fcveral Rules, Direc*
**f^"-> P^y" tions, and Marks and References therein con-
tained, fliall, in making Returns of the
Amount of Duty payable by any Pcrfon, be
obferved as far as the fame arc applicable to
the Cafe of the Perfon making fuch Return ;
and that fuch Notices and Forms, and all other
Notices and Forms required by this Ad, fhall
from Time to Time be delivered, or caufed
to 'be delivered from the Office for Taxes, ac-
cording to the Form and Etfeft following, or
in fuch other Form as fhal! be conformable to
the Dire^ions of this Ad, and in fuch other
Cafes as fliall be required by this Ad:.
Schedule
43° GEO. III. Cap. 121.
Schedule (G.)
«ia9
No. 1. — LIST containing the pro- '
per Name of every Lodger, In- '
mate, and other Perfon refident
in the DweHi'ng Houfe, except '
Servants not having any Fro- '
pcrty or Profits chargeable by
virtue of the Aft. '
No. 2.— LIST containing the
Dcfctiption and
proper Name and Place of Re-
R-. fidence of Per-
•uns hfiiig rffpcc-
Name or
fidence of every Infant, Idiot,
Name or
Nijmej of
tively rrfidpnt in
Great Britain, or
Names of
Trufteej,
Pcrfoi s a-
In'ant^, Idiots,
Sec. join-
Lunatick» or married Woman,
b'vc cie-
Lun.itiLlt«, mar
ed with mc
fciiOed.
ried VVumen liv-
ill fucti
living with her Hufband, and
ing wirh ihcir
Hulbands, or other
Truft, &c.
other Perfon having any Pro-
Perfons afoiefaid.
perty chargeable by virtue of
the Aft, of which I am in Re-
ceipt M Truftee, Agent, Re-
ceiver, Guardian, Tutor, Cura-
tor, or Committee ; and alfo
the Name or Names of fuch
Perfons who are joined with me
in fuch Truft.
•
.,.
24^
43* GEO. m. Cap. 122.
Schedule (G) — continued.
No. 3. — LIST containing the
proper Name of every Infant,
Idiot, Lunatick, and other Per-
fen not refident in Great Britain,
having an Income chargeable by
▼Irlue of the Aft, of which I
ao) in the Receipt as Truftee,
Agent, Receiver, Guardian,
Tutor, Curator, or Committee ;
and alfo the Name or Names of
fuch Perfoiis who are joined with
me in fuch Truft.
Name or
Names of
Perfons
atiiivc de
fcnbed.
Drlcription anri
Ri fidence of Per-
I ins being refpec-
tivily not refident
in Gieat Britain, or
Infants, Idiots, Lu
natics, or otl.er Per-
rons aforelaid.
Name or
N.imes of
Tiuftees,
&c. joined
will) me m
fuchTrult,
No. 4. — LIST containing the
proper Dcfcnption of every
Body Politick, Corporate, or
Collegiate, Company, Frater-
nity, Fcllowfhip, or Society,
whether Corporate or not Cor-
porate, having an Income
chargeable by virtue of the
Ad, of which I am in Re-
ceipt as Treafurer, Auditor,
or Receiver.
Defcription of Bodies Politick,
Corporate, or Collegiate,
Companies, Fraternities, Fel-
lowfhips, whether Corporate
or not Corporate.
No. 5. — I, y/. B. do declare, that I am chargeable for in
the of and that I am defirouj of being
charged before the Commiflioners afling for (or by
Referees whom I have named). '
(Signed)
•The foregoing Lifts and Declaration are to be delivered to the Affcffors.
43'GEO. III. Cap. 122.
Schedule (G.) — continued.
24X~
No. 6. — FORM of STATEMENT to be delivered under Cover,
fealed up, either at the Office of the Commiflioners or to the Affcflbrs.
General Declaration.
I do declare. That I ara not pofTefled of any Property, nor engaged in
any Profeffion, Trade, Adventure, or Concern, of which I am required
or ought to deliver any Statement according to the above mentioned
AA. (Signed)
Declaration of the Party to be
charged.
I do declare. That the Duty
chargeable on the full Amount
of my Profits and Gains, cfli-
mated according tu the Direc*
tions and Rules of the above
mentioned A61, is, to the beft
of my Judgement and Belief,
contained in the within Ac-
count, and is derived from the
feveral Sources fepatately and
diflinfUy as the fame are de-
fcribcd in the withir Account,
and that the annual Amount
thereof is truly ftated in the
rcfpcAivc Columns to which
the fame relate as being ap-
plicable to my Cafe.
Dated this Day of
One thoufand eight hundred
and (Signed)
Declaration of Trutlee?, &c. of
Truft Property, &c.
Fiom my Property in the publick Funds,
for which T am defirout uf beiag charged
by the CommiiTioners.
Annual Amount, not exceeding
Duty thereon at is. for every lot.
c-
...
From Intereft of Money, Annuities, and
other ;innual Payments defived from
Property out of Great Britain, or from
other Payments not chargeable.
I Amount thereof, not exceeding
Duty thereon at n. for every 201.
I do declare. That the full A-
mount of the Profits and Gains j S
of [here Jl ate the Name of the \ |
. t^Mrty for whom I am \here <
M
c
i.
From my Profeflion of
by me at
Amount for One Year, not ex
cecding — —
Duty theieon at li. for every aci
czercifed
From my Tiadc of ""
on by luc at
Amount of One Year on an
Average of Three Yiars, not
excrcdiiig — —
Duty thercwD at u. for every zoi.
carried
(. Frcm
243
Schedule (G.) — continued,.
fet forth tuhether Truflee, Guar-
dian ^ Tutor, Curator, or Com-
mittce, Jgeni or Receiver of any
Pcrfon being an Infant, married
Woman, Lunaiick, Idiot, or In-
fane'\, tftimaled accordinj^ to
the Diiedions and Rules of the
above-mentioned A&, are, to
the bed of my Judgement and
Belief, contained in the within
Account, and arc derived from
the feveral Sources defcribed in
the within Account, and the
annual Amount thereof, Hated
in the refpeclivc Columns to
Which the fame relates, being
^pplieable to the Cafe of [Jlate
the Name of the Party].
Dated this
' One thoufand
and
(Signed)
Day of
eight hundred
Declaration of Officers afling for
Corporate Bodies, &c.
do declare. That the Duty
chargeable on the full Amount
of the Profits and Gains of the
[^fet forth luhether Body Poli-
tick, Corporate, or Collegiate^
Company, Fraternily, Fellow-
Jhip, or Society, Corporate or not
Corporate'^ for whom I a(5t as
XfTreafurer, Auditory or Re-
teiver], tdimated according to
the Dirt clions and Rules of the
above-mentioned A6t, are to
the bell of my Judgement and
Belief, contained in the within
Account,
From Property of an uncertain annual
Vitlue, conlifting of
Amount thereof for One Year,
or on an Aver.ige, as the Cafe
may require, not exceeding -
Duty thereon at is. for every 201.
</.
6.
From Canah, Inland Navigatiorti, Streams
of Water, or Water Works of a Pub-
lick. Nature.
Annual Amount not exceeding
Duty thereon at u. for eveiy 201.
Mines of Conl,&c. Salt Springs or Works,
Alum Mines or Works (not inc.udcd
in Schedule A.)
Annuifl Amount for One Year,
or on an Average, as the Cafe
may requite, not exceeding -
Duty thereon at is. for every lOs.
d.
From Securities in Ireland, the Briti(h
Fiiintations, or other His Majefty's Do-
minions.
d.
Annual Amount not exceeding
Duty thereon at is. foreVery los
From PoITcfTions in Ireland, the BritifK
Plantations, or other His Majefty's Do-
minion;.
Annual Amount not exceeding
Duty thereon at 11, for every ios.
£■
10. From
43* GEO. li fepi^23.
Schedule (G.) — continuea.
if*
ifVccount, and are derived from
the feveral Sources dcfcribedj
and the annual Amount there-
of is truly ftated in the refpec-
tive Columns to which the
fame relate, ht\ng applicable
to the Cafe of [Jet forth whe-
ther Body Politick J Corporate^ or
Collegiate, Company, Fraternity,
Fellotvjbip, or Society ^ Corporate
■ or not Corporate^.
Dated this Day of
One thoufand eight hundred
and
(Signed)
I, yi. B. do declare, That the
Nature of my Property or
Profits accounted for in the
Twelfth Column, arifes from
Inhere Jlate the Nature thereof],
and that I have computed the
Amount thcrtof according to
Inhere fate the Grounds of the
Compi^tation'], on the Receipts
of [^here fate whether on an
Average or not\
(Signed)
10.
From Forei™ Securititi.
Annual Amount not exceeding
Duty thereon at \i, for every ioi.
I.
II.
From Foreign PoirclGbni.
Annual Amount not exceeding
Duty thereon at n. for every lOi.
c
12.
From Propferry or Profit* not coming
within any of the foregoing Cafei.
Annual Amount not exceeding
Duty thereon at u. for every 20J.
I-
^»
244
43° GEO. III. Cap. 122.
Schedule (G.) — continued.
No. 7.— DECLARATION to be delivered by the Precedent Ading
Partner of a Concern in Trade or Manufafture refident in Great Bri-
tain, or by the Agent for fuch Concern, if none of the Partners arc
refident in Great Britain.
I,
living at
do declare, That the Duty charge-
able on the whole Profits and Gains
©f the Trade or Manufacture herein
mentioned, carried on In Partner-
Ihip with the Perfons and at the
Place fpecified, is eftimated accord-
ing to the Direftions of the Ad,
to the beft. of ray Judgement and
Belief.
Dated this
Day of
(Signed)
Re(idcnce of Partners.
From our [or their] Trade of
carried on at
K'
{Annual Amount not exceeding
Duty thereon at it. for every 20f.
SJ?
43* GEO. HI. Cap." 122.
^a
Schedule (G.) — continued.
No. 8. — DECLARATION to be delivered by each Partner engaged
in Trade or ManufaAurc, where they are dcfirous of being feparately
aflcffed.
I do declare, That my
Proportion of the Profits and Gains of the Trade or ManufadJurc car-
ried on under the Firm of is Part
thereof, for which 1 am defirous of being afrcfled feparately.
Dated this : Day of
' (Signed)
No. 9.— DECLARATION to be delivered by Pcrfons engaged ia
Trade or Manufafture, where the Parties have been jointly aflcffed.
I do
declare. That I am engaged in
Trade or ManufaAure with the
Pcrfons herein defcribed, and that
I have been affefled to the Duties
granted by the Aft, under the joint
Affeffment made in the Name of
the Firm.
Dated this
Day of
Name of the Firm
or
Copartnerihip.
Where the ftmc it
carried on.
(Signed)
±4^
43° GEO. III. (iapVtaV.
Schedule (G.} — continued.
No. lo —DECLARATION to be delivered by Perfons who may have
been charged in any Parifh or Place other than where thfe Notice has
been delivered.
I do declare.
That I have made my Return of all
the Matters and Things contained
in the before-mentioned Forms, ap-
plicable to my Cafe, at the Parifli
and County herein fpecified.
Dated this Day
of One thdufand eight
huiidt*ed and
(Signed
Parifli or Place.
County.
No. II.— DFCLARATION to be made by Per ons cxercifin^ Profef-
fions or Trades, or Commercial Corporations, or Societies, who arc
defirous of being affcfTed by Reference.
I, {or We) do declare, that I, [or Wej am (or are) defirous of
being charged to the Duties granted by the before-mentioned Aft, by
the Perfons herein named as (niy, or our) (Referee, or Referees),
videlicet, [here itifertthe Names and Re/idences of Referees)
and that I, [or We) [or arc) engaged [defcribe the Profe/Jion or Trade)
carried on at
Uatcdthtr
Day of
(Signed)
Schedule (G.) — continued.
^7
No. 12— DECLARATION to be filled up by Pcrfons claiming Ex-
emptions or Abatements on the Ground of Income, whofe Incomet
are under One hundred and fifty Pounds per Annum, or claiming
Abatements on Account of Children.
I, A. B. do declare. That either in
the foregoing Statement, or in the
Columns of this Declaration, or
in fome of them, I have delivered
an Account of the Whole of my
Income, from whatever Source
or Sources the fame doth arife ;
and that the Amount thereof
doth not exceed the annual Sum
♦f Pounds.
As Owner of (Landj or Tenements)
fituate in the Parifh or Parifhcs of
in the Occupa-
tion of and charged
in ihe AflVflTment for the faid Parifh,
on the annual Value of
As Occupier of (Lands or Tenements)
fitUKte Ml PjriQ) oi
and charged in the Aflreflment for the
faid Panfh on the annual Value ef
From the Office of charge^
on me in the Department of
on the annual Value of
From Intereft of Money, Annuity, or
other annual Payment due and pay-
able to mc from of
and charged upon [htrt
mention the E/iJte, or frcured by] [httt
wtintitn the Mature of the Security?]
Amount thereof not exceed-
ing
Duty thereon at 1 1. for every
248
43' GEO. III. Cap. 122^
Schedule (G.) — continued^
No. 13.— DECLARATION of the Number of Children.
I do declare, That I have the under-mtntioncd
Children born in lawful Wedlock, and maintained by me at my Expence,
Names of Children.
Reiidence.
in refpeft of whom I claim the Abatement allowed by the A61 accord-
ing to the Amount of Profits, by me declared :
Dated this Day of
(Signed)
No. 14. — ACCOUNT of the annual Value of the Lands, Tenem^ts,
Hereditaments, and Heritages in my Occupation.
Defcription of my Property fituitc in the
Farifh of
Annual Anraunt thereof.
Dated this Day of
(Signjcd)
43' GEO. III. Cap* I2 2.V.
Schedule (G.) — continued*
-249
No. 15. — LIST to be dclivct-ed by Pcrfons In any Publick Office, if
required.
An Account of the Emoluments of my Office arifihg under any of the
following Heads :
Salary
A
FCM *
te
Wages
-
Perquidtes
4 -
Profits of Office
-
Bated this
Day of
(Signed)
C-
St
d.
250
43° GEO. III. Cap. 122,
Schedule (G.^ — continued.
CERTIFICATE of EXEMPTION or ABATEMENT.
No.
By the Commiflion-
crs adiiig for the
of in Ihc
County of
ith
No.
By the C'^nri^'fliooers adlnjr for
the of in the
County of
^ On the Day of
the Counterpart
hereof vyas delivered to
ui.B. of the Parifh of
on the annual
Amount of Income not]
exceeding £. autho-
liisinjj the Deduflion of y^::>^ly<<^j
the Sum of from >^ -^^
^n annual Payment of
payable by CD.
Thefe are tq certify. That
^.^. of the Parifli of
bath proved to (uir Satisfaction
that the Whole of his \or her}
Income, clliu^ated according t«
an Ad intituled, * An A^
'doth not exceed the Sum of
and that he [or fhe] is entitled
lo per Anuuro [as Jnterelt
of Money, Annuity, or other
annual Payinenc] from C.IJ. of
and ihat the Amount
of the Allowance which ovight toi
be made for the Proportion of
Duty iu refpeil of the faid Su/n
of by which the faicV
D"ily is dimini(hcd, doth, amount
unto /^. fov which Al-
lo\v;>iice, and no more, this Ccii
tilicalt:, t>n Delivery thereof to,
ilie faid C. D. Ihall be a fuflicieiit
Authority.
Given under our Hands, (hU
Day of
43° GEO. Til. Cap. 122. $51
Schedule (G.) — continued.
[ The following Direflion is to he indorfed en this Injlrument. ]
This Certificate, on Delivery thereof to any Perfon claiming to de-
4uft out of any Payment of Money the Duty charged by the faid Aft,
is to be received by fuch Perfon in Difchargc of the Sum of _
and any Perfon in whofe Hands the fame may be, who is affeffef^^^Bb
faid Duties, will be entitled, on Delivery thereof to the CommiflMn'S
of his Diftrift, to be Jifcharged from hTs AffcfTment for the faid Sum of
£. or after Paymept of his Alfeffmcnt, will be entitled to
be repaid the Sum of £, by Order of the Commiflioncr«.
F I N I S,
m
/
TAX -OFFICE.
PROPERTY, &c. ACT.
X. O those who hiwc not tlje opportuni^ty .of pe-
rusing the Act of Parliament under \\'hich tlie
Forms for the Returns have been cleli\erecl, it is
requisite to oiiserve, that different modes >o£ assc
ing 4itf ei-ent khv^ /of property, ada|>teel to the m
jfcure of eiieh, are to be pursued.
For certain descriptions of profits, returns of the
amount are required to be made by the paity.
For others, no return is required, unless ia parti-
cular^ cases, when the party wll receive anotlier no-
tice A)r that purpose.
For income derived from the property of other?,
tfo assessment is to be made, aiid tiiercfore no return
is required, such incoine being charged in the as-
sessment to be made on tlie person possessing the
property.
The tbllowing observations will therefoje be at-
tended to : —
The forms now delivered, marked No. 6 (tir^t
part), which aiKJ to be considered afi pointing
out the mode by wluch rctuins ar^ ta be made,
are calculated only tbr tliose wUa carry pD trade
or manufacture, or some commer<:ial adventure,
or are engaged in pjofessions ; or who possess
particular descriptions of property therein enume-
rated, iiud directed to be .charged under the regula-
tions of the Scliedules of tlie Act marked ^C and D),
is
rRlKTSO BV 1. GULl), |0}, StiOJi-l.AN£, LOKD. :i.
2
Those who derive their income from other sources,
%vhich are to be charged under the Schedules marked
(A and B), as from lands let at a cel'tain rent, whether
as proprietors or tenants, are not required to deliver,
in the first instance, any statement of their rents or
value. If, in the execution of the act, the amount
of the rent or value of any particular property is requi-
site to be ascertained from the return of the proprietor
^or tenant, a particular notice for that purpose will be
delivered to him, to which he will then be required
to deliver a return to the assessor of the parish in
which the lands lie.
The same observation applies to those who derive
income from offices, whether public or private, or
from annuities, pensions, or stipends, payable by
His Majesty, or out of the public revenue, either
at the Exchequer or any of the public offices, to be
charged under the Schedule of the Act marked (E).
Persons deriving their income from lands, &c»
wholly, or from offices wholly, or from the before-
mentioned pubhc annuities, pensions, or stipends,
are required to sign the declaration entitled " Ge-
neral Declaration," page 1, without making any
other return of their own profits.
The four subsequent Declarations in pages 1 and
Q, are sufficiently explanatory of their intent, and
are to be filled up by those only who fall within any
of the cases therein described, viz.
1st. By those who aye desirous of being assessed
by referees.
2d. By each partner of a firm, where the principal
partner, on behalf of the whole, has delivered a state-t
^i^nt in order to be jointly assessed.
^cl. By each partner desirous of being separatelj'
assessed.
4th. By those who have aheady made their return
in another place.
The four first Declarations, in pages 3 and 4, are
respectively applicable to persons acting in different
situations from whom any statement is required. The
first applies to persons in general, acting for them-
selves individually. The second, for tmstees, agents,
receivers, acting for others. The thirds for olficers
acting for corporations and companies. The fourth,
for a partner acting for himself and the other partners.
He who acts in one of these capacities only, will
ifeigu the particular declaration appUcable to his
case. He who acts in two or more capacities, will
sign each and every t)eclaration applicable to his
case; and if he has occasion to return profits of the
same nature in different capacities, or his sources are
So various as to require more space, he may either fill
up several printed forms, or annex to the printed form
a written form made out, and tilled up in the same
manner: as, for instance, vhere he returns his own
funded property, and also the property of others,
which he holds as trustee, he may return the latter in
another printed or written form.
All the blank forms opposite to the above four De-
clarations, marked 1 to 11 inclusive, are intended for
the statements of the parties according to the par-
ticular description of the profits, each of them apply-
ing to every of the four Declarations above mentioned,
andaretobefilledupwiththeamountofeachdescription
of profits, together with the amount of the duty payable.
The last Declaration in page 4 applies only to
Cho^e wlio liave profits of a description wliicli niny
be charged under the same Reguhitions as profits of
trade are to be eliarged ; that is to say, upon the
actual profits, and not upon an estimate made by any
fixed rule, and extends to such as are not otherwise
to be charged; and therefore lands, rents, mortgages,^
are not to be returned, being eliarged by another
mode, or included m the assessment upon others*
EXPLANATION OF THE DlFFEHE^Jl' COLUMNS.
No. 1 extends to all property in the I'ublic
Funds, (including the Annuities called Exchequer
Annuities,) which do not belong to Corporations;
such as Bank Stock, East India Stock, and South
iSca Stock, which belong to the respective Com-
panies, and must be accounted for by them.
The return of this property may be made either to
the Commissioners of the District where the party
resides, or to the Commissioners acting for the city
of London. If a party residing out of London
returns his funded property to the Commissioners for
London, it would be proper also, in the district where
he resides, to fill up and sign the last Declaration in
page 2, declaring that he has done so, aiud altering
the Form, so as to confine it to his funded property.
If no return be made of this property, the Com-
missioners for London are empowered to make an
assessment on the property standing in the name ot'
each individual making default ; but the party may
pay the duty into the Bank of England on the divi-
dends as they become payable, and the receipt
there to be given, being delivered at the office of the
Commissioners for Tendon, willdiscliarge the assess-
ment covered by that payment.
No. 2 extends to interest of money or annuities
&nd otlier annual payments to be made' oat of profits
not chargeable under the Act: such arc allowances
made from abroad, interest due on' bonds, notes, or
other personal debts due from foreigners ; mort-
gages, bond, or note debts, payable by pei'sons in
Great Britain, who are themselves entitled to be
exempted from the duty, by reason of the small
value of their property. But no statement is re-
quired of interest of mone\% or of a; y allowance or
otbcr annual payment, which arises out of property
charged ; nor will any assessment be made on the
party entitled to the payment, the owner of the pro*
perty being assessed for the whole, and entitled to
deduct the duty from the payment as it is made.
• No. 3 extends to every person exercising a pro-
fession, but it is confined to his professional profits.
» Na 4 extends to all persons exercising a trade
or carrying on a manufacture, or any adventure or
concern in the nature of trade, and is confined to the
profits acquired thereby. .v^^>\'/:
No. 5 compreliends property of an uncertain
annual value, and extends to all propnetors and
their lessees, renters, or tenants of quairies of stone,
ilatc, limestone or chalk, mhies of coaJ, tin, lead;
copper, mundic, iron, and other mines ; sait-springs
and salt-works; alum«mines and alum-workf*, where
the same arc uncertain in the annual value^ or not
Ipt at a certain rent. See Section 104.
No. 6 extends to the profit* arising from canals,
Inland navigations, or streams of wrater, or from any
6
^ocks or water-works of a public riature belongirfg
to a company, wlio are to be charged, as well for their
lands and tenements as for all their other profits, in
one acCovint to be made by the proper officer of the
corporation or company ; consequently the proprietors
of shares will not be required to make a particular re-
turn of their dividends or profits^ See Section 101.
No* 7 extends to the same kind of property as
No. 5, aiid applies to those cases where the work is
carried on as a trade, to be charged on the profits^
and not by the rent; See Section 102.
Nos. 8 and 9 relate to securities on Estates in
Ireland, the British dominions abroad, and foreign
dominions, the amount of which must be returned,
calculated on the actual amount of the interest re-
ceivable thereon for one year.
Nos. 9 and 11 relate to the profits received in
Great Britain from possessions or estates in Ireland
or abroad, and must be computed according to the
fifth case, (Schedule D), on the average receipt of
three years.
The last, or 1 2th Form, comprehends all other income
for which returns are required, not comprehended in any
of the foregoing cases, nor otherwise charged.
Therefore lands, tenements, and hereditaments in
Great Britain are not to be included in such return,
nor the profits of offices, both of which are charged
by other modes ; nor any of the annual payments
before mentioned, arising out of the property of
others charged to the duty, nor any other kind of
profit for which a particular return is required in any
of the first eleven cases.
No further returns than the above are required
7
from any persons, unless they have a claim for ex-"
cmptions or abatements, wliich being grounded ott
the whole of the income, that income must neces-
sarily be disclosed.
The forms, No. 6, second part, are calculated,
and to be used for those purposes only, and in the
following manner: —
The returns required by the twelve statements
above will comprehend the whole of the income, ex-
cept that wliich -may arise from lands, or from offices,
or from payments to be made by others arising out of
property charged upon them. In order to their in-
stituting these claims, the parties are required to sign
the declaration in No. 6, second part If they
have property in lands charged upon them in the
name of their tenants the occupiers, they will fill up
No. 1 with the amount of the annual value of their
respective faims. If they are occupiers of lands, they
will fill up No. 2 with the annual value thereof, as
estimated in their assessment.
If they hold offices, or have public annuities, pen-
sions, or stipends, they will fill up No. 3 with the
annual value, as charged upon them.
If they derive Income from payments out of pro-
perty charged on others, trliey will fill up No. 4.
J3ut if in any of these instances their property is sub-
ject to annuities, interest of money, or other annual
payments, on payment whereof they are entitled to
deduct the tax, they should deduct the amount of
such paynieiits from the aggregate of their profits.
These four statements, or such of them as are re-
quired, together with such of the twelve statements
^s are required h\ the original return, wiU compre^
henil the whole of the party's income, on the aggre^-
gate amount of which the exeinptions and abate-
ments will be settled and allowed.
The last four statements are not required to be de-
livered with tbe others ; in many cases they cannot
be filled up at the time. The ascertainment of eacli
assessment upon the party's property is previously
necessary, and therefore the claim should be allowed
to be made at a subsequent period.
The Declaration of the number of children should
be made at the time of the first return; but the claim
to the abatement should accompany the statement of
income.
These returns may be delivered, sealed up, at
the office of the Commissioners, in order that an as-
sessment may be made, ^dlich will be entered in the
books of the Commissioners, under a letter or num-
ber, and they will give to the party a certificate, arid
also a duplicate of the assessment to the Collector,
under the same letter or number, without rnentioning
the name of "the party charged, Avho may pay the
amount of his assessment into the Bank, on pro-
duction of the certificate, taking a receipt, which
will be a discharge to him on delivery thereof to the
Commissioners; or the money may be paid to the Col-
lector on production of the certificate, who will enter
a discharge of the assessment, without a knowledge
of the party on whose account the payment is made.
The Commissioners tor the Affairs of
Taxes having given the above explanation to several
enquiries made to thenty have, in order to the better under-
standing of the formSy directed the above to be printed,
and sent the same to the different Surveyors for general
distribution.
PRINTED »Y I. GOID, IO3, SHOE-LANE, LONDON*
AN
EXPOSITION
OP THB
ACT
FOR k
CONTRIBUTION
ON
PROPERTY, PROFESSIONS, TRADES, AND
OFFICES;
IN WHICH THt
PRINCIPLES AND PROVISIONS OF THE ACT
ARE FULLY CONSIDERED,
WITH A VIEW TO FACILITATE ITS EXECUTION, BOTH WITH
RESPECT TO PERSONS CHARGEABLE, AS PERSONS LIABLE,
TO THE TAX BY WAY OF DEDUCTION, AND THE OFFICERS
CHOSEN TO CARRY IT INTO EFFECT.
PART THE FIRST.
LONDON:
FRINTKO AND PUBLISHED «Y I. GOLD, 103, EUOB-LANI.
1803.
e^
OBSERVATIONS
t)^a^ trb
ACT FOR TAXING PROPERTY,
N legiflative meafures of great importance, where new princl-
pies of taxation have been adopted, it has become almoil neccf-
fary to gratify the public expectation by an cxpofition of the
leading principles on which they are founded.
Of the prefent meafure, for fubftituting a Tax on Property and
Productive Induftry, in lieu of the late Tax on Income, as, during
its progrefs through Parliament, it was found fo difficult to diveft
men of the ideas they had formed whilft the Income Tax was in
force, fo ready were they to aflimilate the one meafure to the
othe.r, and to draw all theif arguments from that affimilation, it
is now more peculiarly neceffary to give an accurata expofition;
to point out the principle on which the prefent meafure is founded*
its agreement with, and departure from, the principle of the
Income Tax, and fome of the reafons which may be fuppofed
to have influenced the Legiflature to vary the mode of eHe<iting
the fame objed, will not be conGdcred as an ufelefs application
of time, more cfpccially as the obfervations have in view to
facilitate the execution, and to introduce uniformity of con-
flrudion.
The meafures adopted by Parliament during the four laft years
of the late war, for raifing a large proportion uf the fu) plies within
the year, were found to have the mod beneficial cffeft, in a rapid
teftoration of public credit and confidence^ increaiing pcrccpribljr
the fpirit and exertions of the country. Similar tneafures, but
tt to
[ ^ 1
to a much greater extent, have been again reforted to for the
vigorous prc/ecution of tins moft juft and neceffary war, againft
the fame enemy, now attempting to accomplilh his objedt of uni-
verfiil dominion, by the fub;ugation of this free and happy coun-
try, prefenting to him. in its ftrength, the vigour of its conftitu-
tion, its unimpaired refjurces, and the undifmayed fpirit of the
{)p >ple, the only obftacle to the attainment of his avowed pur-
j)ofes.
In the rpeafure now under confideration, a part only of a more
e«ffeni!ed pUn, Parliament has had in view the fame beneficial
confequences, the prefcrvation of public credit and the fpirit of
the people, through the events, of what may be expefted, and
what in prudence ought to be provided for and guarded againft,
a long and protradled f){lem of hoftility, in defence of our
dearel't rights. In doing this, Parliament has deviated in fome
degree from the former plans. The experience of fome defefts,
"fnppofed to have exilled in the late impofts, known under the
denomination of multiplied Affefied Taxes and Income Tax, as
well in refpe^: of the iiiequality which cxiftcd in the principle of
the lirft, and which was ev'entually produced by the operation of
the latter, as in refpeft of the facility of evafion in both, is a
fufhcient juftification for the alterations to be found in this
meafure.
The principle of the Income Ta^r, as the word income feem^
to imply, i? an impoft on that portion of property, annually ac-
quired, which remains at the difcretionary difpofal of the ulti-
laate proprietor. On this idea the Inco.ne 'Fax was formed.
Jt called upon the ultimate proprietor to account for that portion
of his'proc-e. ty, from all and whatever fources it was d^-rived.
Comprehending all, without dillinguifhing any of the fources, it
laid an equal contribution (with certain qualifications) on the
mafs of annual acquireinent, after making thofe deductions or
allowances necellarilv incurred in acquiring oi maintaining that
property, or which were incidental to it. It involved the whole,
however intricate or extenfive, in one account, to be furniflied
by the parfy. The produce of trade and commercial adventures,
of laborious and indullrious avocations, was mixed with the pro-
duce cf property, requiring neither the Ikill nor iniuftry of the
proprietor to attain or pr-ferve. It was impofod, not on its firll
acquirenent,^ but after its feparaticn into ail the chmnels to
which it was dcftined, on the ultimate poffcffor, allowing for all
interrnediat-! payments and claims, and laying on all a propor-
tionate charge.
The above fair and comprchenfive view of the Income Tax
admits it to have pofieiTed the fame equality and jullice of prin-
pic as is contended to btlorg to the meafure of the prefent
Parliament j
■4.
t 3 ]
Parliament ; expofing, however, at the fame time, fome of tlioAs
caiifes to which mult be atiributed its incfFedual operation.—
Without en'ering into the policy of taxing the mearts of fubfift-
cnce, of graduating the fcale of taxation according to the ability
of the perfon to anfwer the charge, in preference to taxe'i oa
confumption which equalize therafelves, it is fufticiently obvious-
that admitting the policy, no mo'ie more juft could be devifed
for a contribution on every member of the community, propor-
tionate to their refpedive means, than a tax n income. If the
transfer from hand to hand, until the property refted with the
ultimate proprietor, could be effeftually traced, to him only (hould
the legiflative provifions for that purpofe be direded. If the f.me
juft intention was equally prevalent, if the fame cleanlefs and pcr-
fpicuity could be obtained from all men, one account of the
whole of his income would fuffice for a juft medium of taxation
on each individual, and no detrimental confequences could be
feared, by blending in the fame account the produce of different
fources; from pafTmg over the tangible vifible property, and
mixing with its produce that of private and concealed ac-
quifition; from tracing it through hand to hand, until the
whole fettled in the income of that individual, who hath the per-
fect and uncontroulable difpofal of it. But it has fo happened,
that this wif^ and judicious meafure, in its operation on the in-
tereft of individuals, was found to depend too much on the im-
perfection of human nature. It became unequal in the execution^
and thereby defeated its own principle.
To preferve and proted that principle of equality in the exe-
cution of the prcfent meafure, has been the effort of the prefent
Parliament. The principle of both taxes being that of a pro-
portionate contribution on the means of fubfiftence, arifmg from
every fpecies of produilive proper, y or perfonal exertion, whe-
ther combined with property or not, the diftindion between theni
confifts in the different modes of imp fing the duty. As the
former was impofed on the general account of income derived
from all the fources; the prefent duty is impofed on each f)urce
by itfelf, in the hand of the firft pofTefTor, at the fame time per-
mitting and authorizing its d.ffufion through every natural chan-
nel in its courfc to the hand of the ultimate propriv-tor. The
prefent meafure, then, muft be confidereJ as a tax on the firft
produce, gradually fubfiding itfelf into a tax ujxm the income
of the ultimate proprietor; affettinj^ in its immediate object the
hand that acquirer, but extending by direft motion to the hand
which converts the income fo acquired. Inftead of the landlord*
and the numerous claimants upon him in fucccdion, it looks to
the occupier of lands only Inllcad of the crc-litor, it looks to
the fund from wiiich the debt is anfwered. In the place of a
complicated account, colleded from the various fources fool
which the income of an individual may be derived, it applies to
B « the
the fource itfelfto anfwerfor its increafe. By thefe means its ob-
jeft is attained with more facility and certainty, and with lefs in-
tricacy and difclofure, diminifhing the occafions of evafion by
the means of execution.
Purfuing thefe principles, the charge in refpeft of real property
is impofed on the occupier, both as to his own profits, and as to the
profits that may ultimately belong to each proprietor according
to his intereft. Whatever claims may reft on that property, as a
lien on the profits, are left to be adjufted between the contrafting
parties, under an cftablifhed rule, founded on the fame principles
by which the tax itfelf is imp fed. The occupier, charged with
the whole duty, dedufts from his landlord a portion of the tax,
proportionate to his fhare of the profits. The fupcrior proprie-
tor, the mortgagee, the annuitant, the creditor by perfonal con-
traft, and any other legitimate participant of the profits, is fubjecl
to the like proportionate dedudion, without other interference
from the powers created by the aft, than for the purpofe of fet-
tling, in a fummary way, any difpute that may arife between
them. Another original fource of annual profit is that which is
derived from the Funds compofing the national debt. The
charge is impofed on the perfon entitled to the dividends or (hares
of thofe public annuities, as being the firft poflTeffor ; not, as
has been falfely conceived, on the funds themfelves; that charge
being in the fame manner diftributable amongft the feveral perfons
who may have a legal claim thereon, to be fatisfied out. of the
profits fo charged. So property acquired by the employment of-
capital in trade, with its increafe by the application of induftry,
and property acquired by induftry alone, are chargeable in the
hands of the firft poiTeflbr, without regard to the claims that may
reft upon it. In the fame manner, all falaries and emoluments
under appointments of a public or private nature, are fubjeft to
be charged to their full extent, without dedudion on account
of the mode of their fubfequent application. In each of thefe
inftances, provifions are made, authorizing the apportionment of
the original charge, amongft thofe who have a legal claim on
the profits charged j and as by thefe means the whole of the pro-
duce of property is originally brought into charge, and as alt
claims muft originate in fome or other of thefe fources, the dif-
tinftion between real and perfonal obligations is not neceffarily
preferved. Whatever annual payments are to be made by virtue
of any contraft, whether it forms a fpecific charge or not, as
they muft be defrayed from fome or other of thefe fources, are,
without diftinftion of their origin, liable to the fame propor-
tionate dcduftion. Thus the charge is gradually diffufed, from
the firft pofleflbr to the ultimate proprietor; and one of the
greateft caufes of defalcation, arifing from the neceffity of pro-
teding private tranfaftions from expofure, experienced under the
Income Adl, is avoided; at the fame time protefiing the private
4 tranfadtioQs
C 5 ]
tranfaflions of life firbna the public eye, whilft the revenue »
more effedually guarded.
That this may be more particularly feen, and that the provi-
fions of the ad may be the better underftood.it will be neceffary to
dillinguilh, (hortly, the different heads of taxation, the perfons
primarily liable to the tax, their remedies for recovering the fame
from thofe to whom the profits for which they are chargcl are
-due, and the proportions in which the fame are to be claimed ;
as well as the different moditications to which each is fubjeft,
whether- thofe modifications are introduced as the medium of
charge, or as a relief to the Uiiierent ciaffcs of perfons, whoap-
pear in the wifdom of the Legiflature, from peculiar circura-
itances, to be entitled thereto.
The aft comprehends four different fources of profit, as appli-
cable to four principal claffes of individuals, under different modes
of taxation, each of which mu>l receive a diftinft confideration,
as if they had formed the fubjed of four dillinft afts of Par-
liament.
1st. Landed Property.
2d. Funded Propertt.
3d. Produce of Industry, whether from profcllions or
trades, or certain purfuits in the nature of trade.
4th. Offices held under Government, and the Public
Inftitutions of the kingdomi although certain of the offices may
be of a private nature.
Particular modes of charging thefe duties, adapted to the na-
ture of each defcription of profit, being dillinftly provided by the
aft, ic will be nt- ceffary to confider each by itlelf.
It may be, howerer, proper to premife, that which is common
to all, the rate of charge, which is the fum of is. for every 20s.
of the annual value or amount of profits derived from each fe-
parate fource. Whenever any oti.cr rate of duty is charged, it
muft be interpreted as the fanie rate differenily computed. For
inftance: The rate on lands, in rcfpeft of the occupation, being
in England gi.\. and in Scotland 6d. tor every 20s. is for the eafic
of calculation ; it being confidered that the profit of a tenant
at rack-rent is three fourths in hngland, and one half in Scot-
land, of the landlord's rent, which would produce the fame re-
fult. So the profit of a Icffee of tithes is calculated to be
one fourth of the rent, and is therefore impofcd at 3d. for every
» } ao*.
• C 6 ]
208. of that rent. Thofe abatements which are allowed on in-
comes under 150I., and thofe in fiwnur of perfons having families
cf numerous children, are to be confidered as grants of alleviation
jn favour of perfons thus circumftanced, rather than a variation in
the rate of charge.
ift. LANDED PROPERTY.
In the ufualmode of eftimating the profits arifing from land, it
is generally confidered they are applicable in two ways, and fhould
be apportioned between the proprietor and the occupier. The
profits arifing to the proprietor, are to be meafured by the amount
of the rent referved by him; the profits arifing to the occupier
cannot admit of a criterion of meafure fo certain and invariable,
and whatever rule is adopted, fliort of an account of the aflual
profits, will be found on application to be imperfe(ft. Jt is, how-
ever, generally underftood, that the leaft that a tenant, in the ufual
courfe of management produflive of average crops, will gain, is a
fum equivalent to his rent; fubjeft to certain deduflionson account
of the money payments to which the farm is liable. The amount
of thefe deduAions is confidered to be one-fourth of that rent in
farms in England, and therefore the rate on tenants is here reduced
in that proportion. Other circumftancfs occafion a greater dif-
ference between the rent referved, and the ten;tnt's profits in Scat-
land, and the rate is there reduced to one-half.
It may be remembered, that under the Income Aft, the mode of
eftimating the tenant's profits was taken from an aggregate com-
pounded of the rent payable to the landlord, the amount for one
year calculated on an average of the parochial rates for three
i years, and the value of the tythes, or the rent or compofition
payable in lieu of tythes. And where that aggregate was 3C0I.
pir annum or upwards, then one-half was confideied as the
amount of income; if under 300!. per annum, then three-fifths
were taken to be the amount.
Why the rent referved is taken as the criterion, without the
other ingredients, will be explained more fatisfi.dorily hereafter,
when the particular provificns relative to this branch of the Tax
have been Hated. It is fufiicient here to oblerve, that the land-
lord's rent is the rule to be obferved principally, in forming the
eftimate of the annual value of lands.
On account of certain circumftatices of variation to be obferved
in efi^imating the landlord's and tenant's profits, it has been con-
fidered advifable to feparate the Tax into two parts, which will,
in the fubfecjuent pages, be diftingui(hed by the «* Landlord's
Duty,"
[73
Doty," and the " Tenant's Duty," being to l;e charged, ^as will
be more particularly pointed out, in fomi inftances on'diffirrenC
amounts, and in all at dilFerciu rates of duty.
Confident with the principle of this Tnx, both the duties are to
be charged in the firll inllance on the occupier, nn.l by him
apportioned according to the various relations in which he may
ftand with others, either having a property or intereft in the land,
or a claim on the profits.
The firft of thcfe is contained in fchcdule A, and is charged at
the rate of is. for every 20s. oi' the atitiu:j/ 'vaiue o( M lands,
tenements, or hereditaments in Great Britain.
T!ie annual value 'm to b? nnderlood to be the rack-rent, at General
v^hich lands have been let, if the commencement of the letting be Rulf.
within feven years: if not io let, then it is to be underftcod to be
the rack-rent at which they are worth to he let.
The obje>ft of the A (51 is to charge all lands at the prefent
value, but a<i recent lettings at rack-rent may be fuppo'ed to give
that value, it has been thought proper to confider all lettings at
rack-rent within feven years, as being made at the picfett annual
value. It is obvious that in this ciafs will be included all
lettings from year to year, or at will, although there may not
have been any new agri-cment entered into within feven years;
for on fuch letting every year's continuance is impliedly on a new
contradl between the landlord and tenant, each of rhera having the
power of determining the contraft on due 1 otice.
I ■
i iBjr this Aft, rack-rent muft be undcrftood to be the full confi-
deration referved upon a demife of the property, as eftimated
between the landlord and tenant, or as would be ettimafed between
them, if the lands were novv to be let at a referved rent only; and
whenever the rent referved forms the whole confideration for the
exclufivc enjoyment of the thing demifcd, fuch demife or letting
is confidered as at rack-rent. In tho'e cafes wh^rc the I'enanc
has given, or contraded to give, any other confederation for the
leafe, or has covenanted to expend a fum in improvements, the
referved ren can afford no juil criterion of the value; and it
is therefore provided, that the Commiflioners (hall not be, hound
by any leafe or agreement, which doth not exprefs the full con-
fideration, or the rent bona fide referved, or wliich is made with
a view to conceal or diminilh the annual value.
This confideration of a leafe at rack-rent, does n'lt in all cafes
require that the lands (hould have been let at the full rent, which
might have been obtained. It will be fufiicient it the lelfor has
let his lands at the rent which he has cflimaed them to b-.: worth,
at a referved rent only, without other confideration^ which might
II 4. diminilh
t 8 3
dJminifli in his cftlmate the amount of the rent referved, al-
though he ftiould have under- rated its value j and in this fcnfe the
Aft mull be conftrued.
In all other cafes, cither where the leafc or agreement is of a
more antient date than feven years, or where any other con-
lideration than the rent referved appears in the leafe or agree-
ment; and in all cafes where the owner is alfo the occupier, oi?
the lands are not let, the value of the lands is 1 1 be eftiraated at
the rent which the fame are worth to be let- by the year; thus
reducing all thofs cafes to what would be the rack-rent of a
recent leafe, where the beft improved rent has been or may
be obtained.
This annual value, thus to be eftimated, is however capable of
reduflion in c_rtain cafes; where the lands are fubjedl lo public
rates for draining, fencing, or embanking the fame; as where they
are fubjeft to the jurif lidion of the C ommiffioa.ers of Sewers, or
of Commiffioners for Draining, by public works for carrying ofF
water from levels, or for fencing or embanking from rivers or the
fea, or other inundations to which they may be liable.
In like manner the eftimate may be reduced by the amount of
the Land Tax remaining unredeemed, and paid by the landlord.
But the Land Tax redeemed cannot be deducted ; for as by the
redemption property v/as converted, which otherwife would have
been charged, the party has only transferred his liability from
pne fpecies of property to another.
There are alfo fome particular cafes, where the rent referved
will not afford a juft criterion of the value; as where the landlord
covenants to pay the parochial rates but of the rent referved.
It is obvious, that the natural rent will be increafed by the
eftimated amount of fuch payments, and the profits of the landlord
will be rediTced by the aftual amount of fuch payments within the
year ; and to find the juft value, the annual amount of ihofe pay-
ments is to be dedufted. Thefe payments extend to all parochial
rates, taxes, and affeffmerits, which, by law, are a charge on the
occupier, or any rent or other annual payment to be made in lieu
of tythes, or any compofition for tythes.
In all thefe cafes of deduftion, and before they can be made, ari
account in writing, figned by the party claiming fuch dedudion,
ftating the nature and amount thereof, muft be delivered either
to the AfiefTors or to the refpeftive Commiffioners. It will
therefore behove landlords to give fuch information to their
refpeftive tenants, of the amount of the fums claimed by them to
be deduced, with the vouchers for thofe payments, that the
tenants may be prepared to prove the claim when called upon ;
but more particularly, that the Affeffors and Commilfioners may
be
C 9 ]
be fatisficd of the truth of fuch claims, to avoid further trouble oa
thofe accounts.
There are alfo other deduiflions which may be allowed out of
the landlord's duty, namely, where he is fubjed to the repairs of
houfcs or buildings.
I ft. A fum not exceeding the rate of 5I. per centum on th«
annual value of any dwelling-houfe occupied diftindt from a farm
of lands or tythcs,- cltimated according to the Aft, for the purpofc
of charging the dutJW in fchedule A.
2d. A fum not exceeding the rate of 2I. per centum on the
annual value of any farm of lands or tythes eftimated as aforefaid,
on account of the incidental repair of the dwelling-houfe and
buildings occupied with fuch farm for the purpofe of farming the
fame.
There are alfo dedutllons to he made by certain eccleliaftlcal
perfons in certain cafes, in refpeft of charges not immediately
connected with the property charged. There are alfo certain
exemptions in favour of colleges and charitable foundations, viz.
The fcite of colleges and halls in any of the univerfiiies, and all
offices, garden-wallcs, and grounds for recreation, repaired and
maintained by the funds of fuch college or hall.
The fcite of every hofpital or public fchool, or alms-houfe,
and the like premifes for recreation.
The amount of the rents, and profits of mefluages, landi,
tenements, or hereditaments, belonging to any hofpital or alms-
houfe, bona fide applied to charitable purpofes only.
The fecond duty is that contained in fchedule B, and is charged
on the occupation, in refpeft of the profits, which the occupier is
fuppofcd to be able to apply to his own ufe, after payment of his
rent. It is calculated on the prefumption, that the tenant, after
payment of his rent, and expenfes of cultivation, and other out-
goings, can, in the ordinary mode of cultivation, acquire a fum
for his own purpofes, equivalent in Fngland to three-fourths of the
rack-rent of the farm, and in Scotland an equivalent to one half
the rack-rent. The duty is therefore impofed on the rack-rent,
at three-fourths of the rate of is. or pd. in the former inllances;
and in the latter, at one-half the like rate, or 6d., producing the
fame refult as if the duty of is. had been impofed on three-
fourths, and one-half of fuch rack-rent.
In eftimating this annual value, the fame general rule is to be.
applied as in eftimating the value on the landlord, according to
tpe tack-rent, with the fame dillinftion in regard to the date of
the
t ^o ]
the Icafc or agreement under which he holds ; but there arrf
feveral difcriminating circumftances, fome of which have been
before adverted to, as relating to the landlord s duty, and others
relating to the tenant's duty, that remain to be noticed, which
may vary confiderably the amount on which ihey are refpedtively
to be computed.
The tenant's duty does not extend to dwelling-houfps, on which
pi^ profit is expeded to be made, except fuch dwelling! -houfes as
are let with a farm of lands or tythes for the purpofe of farming
the fame. This, at firft fight, feems to exclude farm-houfes from
the benefit of a reafonable exemption ; but it proceeds on the idea,
cither that no rent is charged for the dwelUng-haofb. the whole
being referved on account of the land; or thatbeiag fmall, it is
fo incorporated with the rent of the firms, as not to be feparated
therefrom by any certain rule, which would not f xpofe the Tax
to coniiderable fraud in the redudlioa of the rent for the farm.
Where any rent is taken, and it cannot be denied that in fome in-
ftances it may be fo, it muft be confidered as referved in con-
fideration of the advantages the tenant receives therefrom ia
carrying on the bufinefs of the iarra, and as one of the means of
increafiDg his profits, which is within the. principle of the Tax.
Jn like manner, all buildings and premifes (exclufive of a
dwclling-houfe) occupied for the purpoles of trade, are charge-
able. , , ........
Th: tenant's duty does not extend to tythes paid in kind, nor to
any compofition or rent payable for, or in lieu of, tythes, it being
confidered he makes no profit therefrom. This duty is therefore
to be eftimated on the, landlord's rent alme ; and not on an aggre-
gate of that rent, and the tythes or the value thereof. And it
muft be eitimated in all cafes as on a farm fubjedt to tythes,
whether tythes are, payable or not. It folliwb from this, that
where the tythes, or the compofition in lieu of tythes, or
the ra6dus, or crm rent, is alfo the property of the landlord;
and is let together with the land, and the rent thereof be-
comes blended with the rent of the lar.d, the amount, or
value of the lythes, compofition, modus, or rent, muft firft be
deducted, before the eftimate on the tenant is to be made. It is
always convenient to eftablifli a certain rule in fuch cafes, which
will meet equitably the intercfts of each of the parties. I'he Att,
in this inilaiice, eftabliihes a fair and equitable rule. That, from
whatever fum is found to be the annual value of a farm not
fubject to any payment for tyihes, theie Ihall be deduded a fum
not exceeding one-eighth part of that value; and wheie any pay-
ment is due, then fuch fum as together with that payment will
amount to one eighih part of the annual value. Eut in thefe cafes
the value of the landlord's duty is not afieded ; for if he be the
redor or impropriator, he is liable in that capacity for the
amount of hi^ profits j fo if he be fubitituted for the rcdort as in
cafes
[ ^I ]
cafes of Inclofure, ^c. ; and if he, or his cftate, be charged with
the compofition or rent, he will be entitled to a proportionate ~
dedu(ftion on making the payment. By this means, a rule moll
favourable to tenants is adopted, and the Tax is equalized
between thofe farms which are free from tythes, and ihofe which
' are fubjcdt thereto.
One exception is however intro«luced to this rule; that Is,
where tythes are let to any other rerfon than the occupier of the
Jands, by which heliecomes the leflee and occupier of the tythes;
and as a certain portion of profit muft neceffarily be derived from
fuch letting, which one year with another may be confidered as
about one fourth of the rent of tl-.ofe tythes, the duty thereupon in
refpeft of the tenant's duty, is reduced to 3d. in the pound, as being
an equivalent to a duty of is. on one-fourth of that profit.
Both thefe duties are to be charged on the occupier; and the
afleffment is to be made for one whole year, and will be levied oa
the occupier for the time without reduction, and without a new
afleffment, although a change may take place in the occupation;
the outgoing tenant being liable to make good all arrears up to
the time of quitting, and the in-coming tenant from that period,
and alfo for fuch arrears as may be due at the time of quitting,
with a power to recover the fame from the outgoing tenant. And
on the death of a tinant the fame duty devolves on his executois
or other reprefentatives.
The du.y to which the tenant at rack-rent is ultimately liable,
is the duty at the rate of gd. in the poond on the annual value.
1 he tenant holding a btneficial leafc, rray be u'timately liable to
more, namely, for fuch part of the landlord's duty as is affelied on
the additional profits derived from the nature of his leale, above
the rent payable to the landlord.
Whenever the annual value of an eftate is eqml to the amount
of rent rcfervcd to the landlord, which will be the cafe, when the
eftate is let at rack-rent, the commencement of the letting being
within the peri< d of feven years, then the tenant will, on payment
of that rent, deduft from tlie amount ;.t the rate of is for every
20s. thereof, and fo will reiinburfe himfelf the whole fum charged
upon him on account of the lamllord's duty ; but whenever die
annual value cannot be taken by that rule, it may exceed the
actual rent referved, which may happen either from the improved
ftatc of the farm, or from the general increafc of the value of
farms, fincc the commencement of the Icafj, or from the nature of
the original letting not having been at rack-rent ; in any of wliich
cafes the landlord's duty will be charged oa a fum exceeding the
amount oi the rent referved On the amount of that rer.t, and no
niore, tlic fenaut will be entitled to deduct the duty ; the refiduc,
whatever it ma/ be, viill remain a char^ to be defrayed by the
2 tenant.
t »2 ]
jcnant, in the qaality of owner of the eftate, he having the
benefit of the profits to his own ufe, to that extent.
If the landlord entitled to the rent, has other payments to make
thereout, as for ground- rents, quit- rents, or on account of charges
for particular purpofes, as jointures, annuities to parts of his
family, &c. he, on payment thereof, is entitled to retain for the
doty, the like proportion, and fo on, fo long as the profits are
fobjeck to fuch over payments, fo that each party is fubjeft to his
proportion, but no more, of that part of the rent which is appli-
cable to his own purpofes.
As the landlord is.in certain cafes entitled to make dedutlions
from the rent referved, as has been before (hewn, the annual value
whereon the duty is to be charged being thus reduced, may not
amount to the fum of the rent reierved, yet the tenant is not, in
fbch cafes, entitled to deduft more than the amount of duty
charged on that account, as the authority to deduft extends only
to that particular duty, and to the amount paid by him on that
account. Rents being fometimes allov/ed to remain in arrear,
beyond the year in which it accrued, the tenant may not, in all
cafes, be charged to the duty in the fame year in which he will
pay the rent of that year. He is not on that account to remain
until the payment of that particular rent in advance for the duty,
bat is entitled to dedu6l the fum advanced out of the firft payment
he will make on account of rent, whether the rent accrued in the
fame year or not.
This deduftion is to be allowed by the reprefentatives of the
landlord in cafe of his death, or by the heir, or whoever is
entitled to the rent, according to their refpeftive interefts ; but if
the rent in arrear at the time of the landlord's death, and the ac-
cruing rent, (hould belong to different perfons, rare muft he taken
to make the deduftion from the perfon entitled to that rent,
which accrued for the fame portion of time for which the duty
was charged, and therefore the tenant will not be entitled, in fuch
cafe, to make the dedu(flion on the payment of rent, which was
due previous to the commencement of the duty.
The annual value may fometimes depend on the rent of two
years, as where the leafe commences at a different period of
the year than is fixed for the commencement of the duty, and the
rent be variable in different yeavs; in fuch cafe a portion of the
rent of one year added to a portion of the rent of the following
year will conftitutc the annual value.
From what has preceded^ it will be feen, that the annual value
of lands, on wrich the eltimate for the tenant's tax is to be formed,
is the rack-rent payable to the landlord, calculated as on a recent
leafe of a farm fubjeft to tythes in kind; no confideration being
baa
f 13 3
had to tlie liabllit/ of the tenant, to a fludluatlon in the parochial
rates, or to Its exemption from fuch rates, or to the probaUe
amount thereof in any given period.
By the mode of charging the tax at three-fourths of the rate in
England, and at one-half in Scotland: if fuch allowances (hall
be found to be the average of payments on account of parochial
rates, or nearly fo, the tax will approximate to that equality
which is fo defirable, without the intricacy of a complicated ac-
count on the fum of each year's dilburfements, which, under the
Income Tax, was fcund fo difficult in the execution. But that
this equality will not be afcertained in fome inftances, may juftly
be apprehended. When lands are extra-parochial, and in a great
nieafure free from the burthens of poors' rates, the rent refervcd
by the landlord will be the greater. When a parilh confifts of
few farms, more efpecially grazing farms, the population may be
fmall, and confequently the parochial burthens lefs, which advan-
tage being annexed to the eftate, will be confidered by the landlord
in fixing his rent; and in other places, where the parochial bur-
thens are confiderable, if thofe burthens were capable of being aC-
certained, even on an average, during a leafe, it might be rea-
fonably prefumed that the rent would be fixed accordingly ; and
if, in faft, the rent increafed as thofe burthens wcreexpefted to be
diminilhed, and i.'i-f vfr/a, the adlual confideration for the te-
nancy, or what is the fame, the expccled profits of the tenant,
could not be afcertained' without taking into confider.ition both
the amount of the rcferved rent and all the outgoings of the te-
nants ; we fay all the outgoings of the tenant, for in fadl the pa-
rochial rates make but a fmall part of thcfe outgoings, and, though
extremely flutluating, vary lefs in their amount than the outgo-
ings of different farms which arife from a difference in tbe m:)dc
of cultivation. The parochial rates are in their nature fo flu£luat«
ing, that the amount of one year, or any number of pad years,
cannot be a guide to their amount in the next year, or any num-
ber of fuccecding years; and of late years that fiuftuation has been
fo great, that it became neceffary under the Income Aft, to limit
the period during which the account of dilhurfements for parochial
ates was to be taken, to three years antecedent to the 29th day
of September in the year J 799, or to the date of the leafe, thereby-
introducing a uniform rule for each farm on an average amount of
the aftual expenditure for thofe years. It Vcmains therefore only
to be confidered, whether the general average of one-fourth of the
rent being deduded, or the addition of the average of the adual
expenditure for a certain fixed period, affords a fairer or more
juft criterion of the tenant's profits, or whether a greater or lefs in-
equality be introduced by the prefeut mode than in the former.
One thing is clear, that by the procefs of fubtrafling thofe fluc-
tuating outgoings, fuch as tythci and parochial rates, from the
rsat^
[ u ]
rent, a rule more favourable to the tenant is introduced, than bjr
adding thofe fums, and then taking an arbitrary portion of the ag-
gregate amount, as was done under the Income Aft for the in-
come of the tenant ; for although it muft be and has been admit-
ted, that in fettling the rent, all the outgoings are confidered, yet
it does not from thence follow that the profit of the tenant is to be
calculated with more certainty from the aggregate of thofe outgo-
ings than from the rent alone. If the rent be governed by the
amount of the other outgoings incidental to the farm, leaving a
certain profit to the tenant in each cafe, that profit muft afterwards
be confidered as fixed, and not fiuftuating or depending on pay-
ments of an uncertain amount in each year. There is no compo-
nent part of the aggregate that can be fixed in different years, but
the rent; that affords the only fi .ed rule during the leafe, and
therefore the moll convenient rule to be ellablifhed, and certainly
one of the inducements for the alteration arifes from that con-
jideration. The certainty, the convenience, and the favourable
rsfult to the party, muft be taken to be the principle of the al-
teration, and muft be fet againft the defers which may appear in
the inaccuracy, whatever that may be. So feriousan evil was felt
by the mode adopted in the Income Tax, we mean that adopted
in the laft aft for that purpofe, that it became neceffary to fubfti-
tute fome oiher ; and it was confidered, that although fome lofs
might be expefted, from the alteration, to the revenue, where the
rent had been decreafed on account of the increafe of parochial
rates, yet the advantage would be thrown into the fcale of thofe
farms where the rates were above the average of one-fourth cf the
rent, where they had mnft increafed, where a confiderable fluc-
tuation had taken place from local circumftances to effeft that in-
creafe, and where a further flu6luation during the operation of the
aift might be expefted, and to which the advantage ought in
jufticc to be granted.
To compare the two modjjs.
Suppofe a farm yielding a produce of 8ocl. annually. — Sup-
pofe the outgoings one year with another 400I., the rent 200I.,
and the tenant's profit 200I., fobjeft to parochial rates of 50!. on
the average of three years antecedent to 1799.
Under the Income 'Aft the affeffraent would be.
Rent . . £. 200
Taxes . . 50
Suppofe
C »5 3
Soppofc another farm of equa' produce, the tares oftphich, cm
the fame average, amounted to 8ol., and the rent, being a tenancy
from year to year, the fame :
Rent. . . jT. 200
Taxes ... 80
1)280
140 Income.
The comnoted income of the tenant would then be increafeJ
J5I. per annum, on. account of his liability to 30I. per annum
more taxes; or, in other words, would incrcafe in proportion to
his inability 10 pay.
Under the prefent aft, the income in each cafe will be equiva-
lent to 150!. at IS. in the pound.
The rule in tha Income Aft proceeds wholly on the confidcra-
tion of Jeafcs for a certain term ; and if the two farms above
mentioned were to be let, fay for fourteen years, under the cir-
cumftances above ftated, it fuppofes the rent of the latter to be
reduced to 170I., fo as to make the aggregate, and confequently
the it.come, in each cafe the fame.
Under the pr?fent aft, the refult would confequently be diffe-
rent, but the difference would be in favour of that farm which
was fubjeft to the higheft rates, and, for the reafons above al-
luded to, entitl d to confideratlons of favour: whereas, under
the Income Aft- if the lettings were of fuch a nature as not to
admit of a reduftion of rent, on account of the increafe of the
rates, the burthen of the tax would fall on the firm moll bur-
thened with the rate. Let it be confidered, however juft iti
theory, that in faft fev/ farms are reduced in their rent by the
increafe of the parochial rates; that, of late years, the fame
caufes that have operated to the increafe of the poors'-rate, have
produced a rife in the rents. Let it be conlidered to what new
and additional burthens, in fomc cafes not connefted with the
poor, that rate is from time to time made liable; how little it
is in the power of management to prevent their increafe, and how
much it is in the power of managers and dircftors to promote it :
afier all, how fmall a portion of the outgoings of a f.irm confift
in thofe compulfory payments, and it will be eafily fecn that the
calculation of rent cannot, but in a very fmall degree, depend*
on their annual amount, and confequently the tenant's profit
cannot be afcertained from them. The coniraft between the
landlord and tenant is grounded on the quality of the land, the
advantages of fituatiuU) comprehending various confidcrations
of
i 16 ]
cF markets, facility of improvement, &c. If thefe overbalancfe'
the probable increafe of parochial burthens, the rent will not
fuffer a diminution, although the profits of the tenant certainly
will experience it. If the advantages of an increafed population
in the neighbourhood of his farm offer to the tenant a better
profpeft of gain, he will not ftipulatc with his landlord for an
abatement of rent on account of the probable increafe in the
poors'-rate ; and perhaps it will net be found that the rent of
lands in the neighbourhood of an extenfive population, has been
decreafed on account of the advance in the parochial rates, or is
below the average rent of lands of the like defcription, not pof-
feffing the fame local advantages. If, then, the inequality be-
tween the rents of different lands arifes more from their quality,
from the kind of cultivation neceiTary, and the confequent ex-
}>enfes of cultivation, than from the pecuniary burthens they are
fubjeft to, why fhould thofe pecuniary burthens be taken into
the account, in afcertaining the tenant's profit? Why fhould the
grazing farm be let at a higher rent per acre than the adjacent
arable farm ? Not becaufe of its pecuniary burthens, for they may
be fuppofed equal ; not on account of the value of its produce, for
the produce of the ar.'ble farm exceeds it in value; but becaufe
the expenfes of cultivation are trivial when compared with thofe
of the arable farm. It is on thefe confiderations that the rent is
principally calculated; and until a mode can be difcovered of ef-
timating the adlual amount of the annual produce of each farra^
and of deducing thefe from the whole of the outgoings, of what-
ever nature, no certain criterion of the tenant's profits can be ob-
tained. The profit of a tenant is variable, depending on feafons,
on fkilful cultivation, on local advantages, on the increafe or
decreafe of incidental expenfes. Some of thefe may, and others
cannot, be the fubjeft of previous computation. The rule for
letting lands is drawn from experience, not from nice cal-
culations; the rent is the refult, and that rent mufl be fixed after a
due allowance to the tenant for the maintenance of himfelf and
family, on general rules, and not on the accuracy of individual
calculation. On thefe and other confiderations, which might be
more minutely difclofed, the rent has been fixed as the belt pof-
fible criterion, though open to fome objeftions, of the tenant's pro-
fit. It has been taken at fo low a rate as not to injure any one,
although, from nicety of calculation, it may be difcovered not to
apply itfelf equally to all cafes. Where it will fail the heaviefl,
the parties will be free from the ufual rifles. It is drawn from
a confideration of arable farms principally, to which it will apply
with a fufficient degree of equality. It is drawn from a compa-
rifon of places fubjeft to the fame, or nearly the fame average of
parochial rates. When lands are not fubjeft to the ufual contin-
gencies of arable cultivation, when they are not fubjeft to the
rifks and cafualties of a numerous poor, there the tax being
proportionate to an increafed rent, will alfo be increafed; but the
ability
[ 17 ]
aKilitjr of the tenant to pay will, by his freedom from thofe
rifles anJ cafualties, be alfo the greater. The increafe of tax,
whenever that rr.sy be made apparent, will then fall on increafed
ability, and in that inftancw will operate in oppofition to the cafe
before ftattfd under the Income Tax ; and as far as depends on that,
will operate more equitably than under the Income Tax.
It has been thought proper to ofFcr thefe arguments in favour
of the prefent moiie of aflVffing tht: tenant's profits. A criterioa
is admitted by all to be neceifary, where it is impoflible to arrive
at the actual profits. Whatever criterion 's fixed rauft neceffarily
introduce fome inequality: the mod finiple is the moft conve-
nient ; the moft general is th'' eafieft to be underftood and pur-
fued. The fimplicity and convenience will be admitted in its
favour; and if its of>eration, in the inftances where it produces
inequality, fhould be in favour of the tenant who can leaft fuftain
the burthen, it will be admitted to He an improvement, though
not perfect, where perfedlion cannot be obtained.
Where lands a-^e occupied by the owner, the whole of the
profits belong to him. Thofe profits confift of the rent which a
tenant would pay, and alfo fuch farther fum as would conftituto
thi profit of the tenant. The afliffment, therefore, on fuch lands
will be both for the <* Landlord% Duty" and " Tenant's Duty'*
on the amount of rent at which the fame is worth to be let by
the year.
Where lands are let on beneficial leafes, the leflee has acquired
a title to a part of the profits which on I'-ttings at rack-rent be-
long to the la::dlord. The leffor and leflee divide thefe profits
between them, according to their refpeftive interefts. The
aflefl"ment tliercfore will be made on the fame principles, as if
the lands were let at rack-rent, or were in the occupation of the
owner. If a rent be referved to the leflbr, that rent conftitutes
his profit, and on that proportion of the profit the leflee will be
entitled to dedudt a proportionate part of the landlord's duty.
The remainder of the profit ufually appropriated to the landlord^
belonging to the lefl*ee, he will-be confidertd as owner as to that
part, and liable to the tax for that portion, fuperadded to that
which belongs to him as occupier.
Whatever, therefore, is the mode of letting or enjoyment, the
fame rule of aflVflfment muft be applied in every caf.-. The ec-
cupier rauft be charged for and muft pay the whole, without con-
fidering the different relations that may fublift l)ctween the differ-
ent proprietors. The apportionment of the duty will be left to
be adjuftcd between them without the interference of the jperfont
concerned in making or enforcing the aflefl'ment.
G In
[ IS I
la benefijcial leafes, on which a fine has been paid,, there is 3
diftinfti'on to be taken, by virtue of the 4th and 5th rules under
fchcd'ile A. Ahhough the fine is a purchafe of the profits of
an eftate for the term, yet as the generality of eftates on that
tenure are ufually renewed at ftated periods, on fimilar terms,
the fine may be co.ifidered as a payment of rent in advance, and as
conftit'iting the income of the ledbr; and as the leflee, in order to
preferve his eftate, is bound to the application of a fuf&cient por-
tion of the profits, in order to provide for the renewal, at ftated
periods, the aft authorizes a deduftion to be made to him on
account of the laft fine paid by him. The computation is to be
made on the amount of the fine, divided by fuch number of years'
as the leafe was granted for or prolonged in confideration of fuch
fine. If the leafe has been granted for years certain, then the
fine is to be divided by that number of years, and the quotient
will be the amount of income on which the duty has been de-
dufted. Thus, if a leafe be granted for twenty-one years, a
former leafe for fourteen years having been furrendered, the pro-
longation will be feven years, and the amount of the fine, fay
?ooL, divided by feven, lool. will be the amount of income to
e dedufted, or 5I. per annum for the tax thereon. If the leafe
has been granted for a life or lives, then the fine muft be divided
by fuch number of years as will appear to be the probable dura-
tion of the life or lives, by reference to certain tables, to be tranf-
mitted to the Commiffioncrs by direction of the Lords Comraif.
fioners of the treafary. • • '
On the fame principle, a charge is to be made on the leffor,
which w^II in all refpefts be on the fame fum which has been
dedufted from the leffee's afleffment, except that where the leffor
hiiiifeif has not received, but his pre.^eceffor or anceftor has re-
ceived the laft fine, then no charge is to be made on fuch leffor,
but the dedu ':lion will be allowed, without any reimbuifcinent to
the revenue.
Mortgagees in poffeflion are alfo fubjeft to the fame dut'es, whe-
ther as landlord only, or as landlord and occupier; and, in fet-
tling the accounts with their mortgagor, they muft debit thera-
felves with the amount of that duty.
In adjufting thefe alT'^ffnents, very little trouble is to be takea
by the party; n . returns are to be made by them e c pt in par-
ticul r cafes. Whenever the poors' rwte wiil afford .he means of
competing the iffcirm^nt, no applicadon v^'ill be made ta the oc-
cupier, it will only he d^ne for the purpofe cf fupjlying t at de-
feat. The dedu"(ions t a may be cl.'imed bv the occupier, tither
fro n the landlord's dut^' or t iC tchant's dutv, mult proceed from
himfeU; and to avoid tr uble to hirafelf as well as fo the Co nn>if-
fioners, it would be advifable for him to produce the nee ff^ry
ducumcntft
t »9 ]
documents in the firft inftance to the AiTeffofs. The landlord*
rauft alfo in fome cafes afford to their tenants the means of claim -
ing thofe deductions, as wh^re thfy are claimed on account of
payments made by himfelf as for repairs> rates paid b/ him, Sec.
't
Whenever the value of an eflate is difputed and a furvey is di-»
reded to he taken, either on the application of the Affelfor or bur-
veyor, or upon appeal, the occupier having notice, is to. permit
the valuation to be made, and .in admeafureraent to be taken.
Upon appeal, the Commiflionsrs may dirctt the appellant to Caufe
Evaluation to be mide by perfor.s of (kill, who ar* to deliver thd
fame to the Commifriuners »n their oath ; and the appellant is
obliged to pioceed in that valuation with effed, fubjei^ to the
difcretionary affelTment by the Coramiflionera,
When the difpute arifes on the valuation of the properties as
rated in the poors' rate, that is t > fay, whether the properties be
rated on the. full value or in any given proportion to each other,
or on what that proportion is, the Commiflioners may dired a fur-^
vty and valuation to be taken of the whole parilh.
In thefe cafes of a furvey being direfied on appeal, the cods
will abide the final determination of the Commiflioners, who will
determine the fame by the certain rules prcfcribed by the Aft, and
which will be found under rfie proper head of the Commiljionera'
Thefe are the principal points afTeding the duty on landed pro-
perty, which is of a dcfcription capable of being charged under the
rules ofeither the fchcdules marked A and B, and the feveral s:aufes
of the Aft, beginning at Seft. 32, and ending with the Seft. 65.
Certain properties are allowed to be affclTed under the rules con-
tained in fchedule D, which will be pointed out hereafter, as well
by virtue of the exception thereof from the duties in fchedule A,
9s the particular proviHoas introduced, under the Se^iont .ioi»
102, 103, and 104. ■ ;
Certain modifications afTcfting thefe duties, together with tho
other duties in the A<'t, will be ccnfidercd by themfelvcj, wndcf
ihcir general application to all the duties,
FUNDED PROPERTY.
This. duty extends to all annuities, dividends, and (hares of
annuities, payable out of the public revenue, as c mtained in
fchedule C, except fuch public annuities as belong to the bank of
England, South Sea and Eaft India Companies, ia their (orpo,
t i mi
t " ]
fate capacities, and which are to be accounted for by thofe com^
panics, as corporate profits.
Thefc duties are to be paid by the rcfpefliive ftockholders en-
titled thereto, or by their attornies or agents who receive the fame ;
and if accounted for and charged feparately, are to be paid half
yearly, at fuch times as the dividends become due, without de-
dudlion.
Thefe duties may either be aflefled by the Commiflioners of the
diftrift where the party refides, if a return of the amount be duly
made to them, or before the Commiflioners ading for the city of
London^, either upon a return made to them, which the party may
make whether he refides within the diftrift of London or not, and
in all cafes where a return fhall not have been made to the Com-
miflioners of the diftrid, and certified by them to the Commif-
fioners for London, In cafes where a return fliall be made of thofe
duties, thofe returns are to be made purfuant to the notices de-
livered under fchedule D, and the affeflTment will be made there-
on, together with, and fubjeft to, the fame modes of payment as
thofe duties. In this place, therefore, it will only be neceflary to
Ihew the mode of aflTefling and recovering the duty where no retura
is made.
To this end it is provided, that the Commifllioners to whom
fuch returns fliall be made, ftiall from time to time cauTe to be
tranfmitted to the Commiflioners aftingfor London, certificates of
the amounts of the dividends aflefled by them, containing the
names and places of abode of the perfons charged, and the par-
ticular flock of annuities. Thefe certificates, together with the
afleflments made by the Commiflioners in London, will enable
them to afcertain the amount of the dividends of which returns
have been made.
It is further provided, that all perfons and corporations, to
whom the payment of the dividends is entrulled, viz. the Bank,
South Sea Company, and Exchequer, fliall from time to time de-
liver an account of all fuch dividends, to fuch Infpeftor or Sur-
veyor as fliall be authorifed for that purpofe, under the hands of
three or more of the Commiflioners for the Affairs of Taxes, upon
demand thereof.
An Infpeftor will be appointed for this pnrpofe, who will be
infl:rufted to demand an account twice in every year, and to de-
liver to the Commiflioners for London an account of all thofe who
have not been already aflcflfed to the duties, or who have returned
lefs than the amount they were entitled to; on receipt of which
account, the Commiflipners for the city of London will make an
eilimat«
C *» }
eflimate of the profits, and an affeflmcnt thereon, and deliver t9
the party a certificate of that affeffment.
The duties thus affefled will be colIe6led in the fame manner ag
the duties under fchedule D.
But the eafieft and moft efficacious method will be for the partj^
to make a return «f the amount of his funded property to thf
Commiffioners for London, and when he receives his half yearly
dividend, pay the duty thereon unto the Bank of England, a,n,d
deliver th6 receipt into the office of the Commiffioners of LoUr
don, in difcharge of the affeffment. This mode of payment Is
provided for by Setfl. 220.
The particular exemptions to which thefe duties a,re fubje^
are—
The funds belonging to friendly focieties, — The funds belong-
ing to charitable inftitutions, and applied to charitable purpofejr
only. — Certain funds {landing in the names of public officers, and
applicable to public purpofes only, viz. the Commiffioners fur the
Redu£lion of the National Debt, the Commiffioners of the Trea-
fury, or the Lord High Treafurer, under the authority of certaia
ads of parliament.
The firft muft be claimed and proved by any agent or faftor on
the behalf of fuch friendly fociety, or by any member thereof,
bef -re the Commiffioners of the diftrift where the fociety is cfta-
bliftied.
In the fecond inftance, the application of the fund to charitable
purpofes, muft be duly proved before the Commiffioners by an
agent or fador on the behalf of the truft, or by a member or
truftee.
Certificates of thefe exemptions muft be tranfmittcd to the Com-
miffioners for the city of London, in order that in their aff<;ffmcnt
the like exemptions may be allowed.^
In the inftances of funds ftanding in the names of public officers,
the accounts themfclves will prove the exemption, and no ftep»
need be taken to obtain it.
Laftly ; the property of foreigners, or perfons not fubjcfts of hlf
Majedy, and not refident in (Jreat Britain, are exempted. To
exempt which, the truftee, agent, or fador in whofe name thefam*
Ihall ftand, is anfwerable for the duties, unlefs he ftiall prove oa
oath, to the fatisfadion of the Commiffioners for Lovdon, ihat the
^nuitics bondjide belong to perfons not fubje6U clhis Majefty,
c 3 and
kh4 hot refident in Great Britain; in which cafe the CommiffionerS
are required Itridlly to examine as to the perfons to whom the an-
nuities Velong their .places ot refidcnce, ani all other circum-
I^ances ncceffarv for their information, and alfo to require frcm the
Bank, South Sea ''oufe, and Exchequer, futh information as the
Comiiuifioners. think. ne.ceffary. Where the liock ftmids in the
tiame of the foreigner, the cf.im may be made by the perfon hav-
ing a power of aitorney to receive the divide, ids; and in a'l cafes
a certificate of exiemptio is to be given. The certificate, will, on
transfer of the ftock or any part .hereof, become null a^d of none
effect, but may be renewed fo long as j^ny part of the property
contmaes to belong to the foreigner, and a new certif cate may be
given on every acceffion of fuch : roperty by foreigners. It muft
be acknowledged that, this laft exemption opens a door to fraud.
What will be the modes adopted we are not able to fuggeft ; but
fome reliance may be had on the punilbraent that will enfue A
detection, that the attempt will not be made. The penalty is at-
tached on the perfon making the claim with an intention of fraud,
and will extend to treble the amount of duty, with the additional
forfeiture of ^c6i. The clrcumfpeftiO'. of the Commiffioners,
aided by the officers of the Bank, Sec. to whom the Commiffioners
"may apply, will render it difficult to cfcape deteftion; and on their
attention more reliance is to be placed, than on the amount of the
penal' y.
'' There are fome partic«^ar provifions relative to this duty, which
require to be noticed. Truftees and others nfting on the behalf of
perfons interefted in the funds in certain characters defcribed in
the aft, being required to do all afts neceffary for the due aileff-
nient of the profits of the property under their care, and being
made anfwerable for the duty, they are autiiorized to retain the
amount of duty paid, and are by the. Aft indemnified for thofc
payments. .'jUM-i^t -■ .^ ti. *,..%.
If an officer of any court having the controul of property, the
title to which is not then afcertained, or the proporticni thereof
are uncertain; and it fhould afterwards j-ppear, upon the fettlement
ot the proportions., that the perfon entitled thereto would have
been exempted, or charged at a reduced late ol duty, the Com-
miffioners of the Treafury are authorized to grant relief to the
party.
The remedy for the recovery of the duty in certain cafes is alfo
peculiar. If any perfon, having received the dividend on his
flock, ftiall negleft to pay the duty for fix calendar n^onths, or
Ihall depart from England, cut of the jurifdiftion of the Commif-
fioners, into any other part of the United Kingdom, without pay-
ing the duty, it ftiall be recoverable as a debt of record due to his
^'i8jefly; and the like procefs fhall iffue at the inftance of his
*f"**- t. ■* Majefty's,
[ ^3 3
Majefly's law-officers, agalnft the eftate and efTefts of the dt-
iauUcr, a? miy be iil'ned according to the laws of thai part of
the United Kingdom, againft the debtors to the cmwn, for the
recov-ery of the duty, with full cofts of fuit. and all c.arges at-
tending the fame. And if any attorney, agent, or factor, fiiail
receive the dividend, without retaining the duty in his hands and
paying the fame, he will forfeit the fum of 20I.
We come now to the duties in fchedule D, whirh afFfts all
property whatever not included in eitner of the foregoing fohe-
dulcs, belonging to a perlon refiding in Great Britain, whcchcx
the property be fituate in Great Britain or clfewhcrc, and to all
property fituate in Great Britai', belonging to any perfon, whe-
ther a fubjeft of his iVIajefty or nor, although not refuient in reat
Britain, except to fuch property which is particularly exempted
from the duties in the foregoing fchedules.
This fchedule ajfo affc»5ls tvtry employment of profit, or voca-
tion, not charged to the duty in fchedme E, hereinafter men-
tioned, whether exercifed in Great Britain or eJfewhere, by a re-
fidcnt ther;'.in ; and all fuch employments and vocations exer-
cifed in Great Britain by any perfon whatever, although not refi-
'<l€nt in Great Britain.
It particularly and exclufiv^ly relates to the profits arifing from
all profeflions and trades exercifed by perfons refiding in Great
Britain, and to all profeflions and traded exercifed in Great Bri-
tain by any perfons whatever, although not refident in Great
Britain.
The duty Is to be charged annually on the profits arifing from
fuch property, employments, profeflions, and trades, ana paid
by the perfons, corporations, fraternities, fellowfliips, companies,
or focieties, whether corporate or not corporate, receiving or en-
titled unto fuch profits, their executors, adminiftrators, fucceflTors
and afllgns, reipec'tively.
This is the part of the aft which, in its provifions, approaches
reared to the Income Aft. For a right underftanding of them, it
will be material, in the firfl })lace, to point out the particulars in
uhich :hey diHer from that a^t.
Firft, no deduftion is to be allowed on account of intcrcft pay-
able en debts due by the party to be charged, whether thoJc debts
form a particular charge on pre pcrty 01 fjt^im, or confift in [ict-
fonal debts merely, except the intereil •.ii utl u cue' to foreigners
not refident in Great Britain, nor for :«nv allow, rces or pajmcnts
whatever, whether obligatory or nut on the party.
q 4 Th«
[Hi V
The reafon of which regulation, as will be more particularly
flicwn hereafter, is not that the party is ultimately to be charged
for thofe payments which, in truth, coiiflitute the income ot
others, but that the principle of this tax b;ing to nnpofe the
duty on the profits of property and trade, the firft pofleflbr is
chargeable, and for reimburfement is aUowed to deduft a pro-
portionate part of the duty from his creditor, on payment of the
intcreft to him, thereby including the income of bodi in one
charge. In the cafe of foreigners, the p; licy of the country
requires they (hould not be fubjpdcd to the regulations of the
adf, and therefore the dcduftion is allowed to be made, in the
firft inftance, by the debtor of a foreigner, that he may not be
charged for that which forms no part of his income, and which
he cannot recover over.
2d. All the Commiflioners and other Officers concerned in the
affelTment and colleftion are to perform their duty fubjeft to the
ftrifteft obligations of fecrefy, every perfon ading under the
fanclion of an oath who is any ways concernsd therein, as far
as a knowledge of the party can be fuppofcd to extend, the
whole procefs being carried on in fuch a manner that no opportu-
nity can offer of difclofure.
3d. The eftablifhment of a feparate body of commercial
Commiffioners is aboiiflied, fubjeft to the power of adding to the
Commiffioners for general purpofes a certain number of commer-
cial men in the principal commercial manufaftuiing cities and
towns in the kingdom.
4th. The mode of appeal is altered. Inftead of a feparate
body of Commiffioners of appeal, ading, as was the cafe under
the Income Aft, without the neceflary information of the motives
which induced the orignal affcffment en the party, without a
knowledge of the evidence brought before the Commiffioners
who made the afleffment, and even without a previous commu-
nication with them, and, in fome cafes, even without their
knowledge of an appeal having been made, ftill lefs of the
grounds or caufes of appeal, it is now provided, that additional
Commiffioners (hall be appointed in every diflriff, for the purpofe
of making the firft afleffment, if it ftiall be deemed expedient
that fuch appointments (hculd take place, who are to fit in the
fame office with the Commiffioners for general purpofes, to have
the fame clerk, and to receive their information through the
fame channels. It is conceived thatthefe additional Commiffioners
will, from their own knowledge, afford confiderable affiftance in
making a juft affeffmcnt, as well as by giving the Officer of the
revenue an opportunity and the means of direding his inquiry
previous to the ultimate decifion. Whatever light is communi-
cated to them, will, from the nature of the arrangements, pafs
to
[ ^5 ]
to the Commiflioners for general purppfeSj who ^.rc-c-ojiftituted thjj
Commiflioners of appeal, :'s well as the Cominiffioners for mana-
ging the colleftiori, and every orhcr liuiy fubfequcnt to the firft
aflcfTment. Whenever adtl.tioiial Coiiimvlfi;;ners are nyt appointed,
the Commiflioners for genera! purppfcs are to add to iheir owa
body fuel* a number as may be necclTary to conllitute cne forum
for making the oiiginal a.,efl"ment, ar.d another for hearing ap-
peals and executing the general provifions of tlie a«ft. And
where the circumftances of the diltiict .;ire fuch, that a greater
number cannot be fo added, the Commffioners for general pur-
pofes are to divide themfelves, {o that two, at leaft, are to a:l
as additional Commiflioners, an ! the reft as Commiflioners of ap.
peal, and any defici ncy in them is ro be fupplied from the ad-
joining diftriifl. The objeft of thefe regulations is, to pr.fervo
the jurifdidion, throughout the operation of the a(5l, in the fame
place ; to admit of a ready communication from one to another;
to give the advantage to the Commiflioners of app.-al of all the
information which t!ie Commiffioncrs for the aflTeffment have re-
ceived, as well as accefs to all their pipers and proceedings. By
thefe means it is expected, that thofe frauds which were prac-
tifcd under the Income Aft,' by refnrting to an appeal whenever
a detection was made adverfe to the party's intercfl, will be
avoided.
5th. The Commiflioners will have the afliftance of that ufeful
body of men, the Infpedors and ourveyors appointed by the
crown, who, if the Commiflioners will mike a proper ufe of
them, may be the means of detecting, and adducing evi deiK? ia
proof of frauds, as far as the nature oi' t:.e cafe will adaiit.
6th. The mode of inveftigating the profits of trade, by refer-
ence, without reforting to the powers of the aft. This may, if
properly conduoied, be the means of affording confi leraWe fatif-
fai^ion to individuals, whofe concerns are ot fuch a natjr>p as to
require concealment. It wiil remove fr^m the Commiflioners
fome portion of that trouble, which, in the execution of
the Income Aft, was thrown upon them. It will fcparate, in » •
great meafure, intricate inquiries, and reduce the repugnance
that may nat-jrally be cniertan-.ed to minute invelHgatiou. in
permitting this, the Legiflature has placed great contidenc? (and
very properly) in thofe whofe connexions are of a nature, and
whofe credit is of a ftamp, to bring forvv^rd friends voluntarily
to alfume the charafter of referees, "and the trouole attendant
upon the reference; and as, without doui)t, refjieftable perfons
only will be appointed, the revenue may be fecute under fugh
management. It is, whatever imy be ;he event, a flriUing evi-
dence of the liberality cf parliament, and of their anxioys dcfirc
to avoid every pollibility of unneccff^ry rigour, it muii, how-
CYtt,
t 26 ]
ever, be confidered as an experiment only, grounded on the goo4
faith fubfifting between parliament and the people
Thefe are the principal features of diftii dion. Others of
tninor confequence will be fliewn when we come to obferve on
the duty ot the fyveral perfons cntrafted with the execution of
the ait.
Thefe duties arc feparated into fix cafes :
ift cafe, relating to trade or m mufafture, direfls the duty to
l;»e charged on the profits arifmg therefrom, on an average of
three years preceding the making the afleffmcnt, without nny
other dedudion than on the amount ufually expended on a like
average of years, for the purpofe of repairs ot premil'es, or for
the fupply, or repairs, t r alterations of irrplements or utenfils,
or articles employed therein. Tkis cafe particularly directs, that
no dedudion (hall be ma>le, in eftimating the amount of the an-
nual profits, on account cf annual inteieft, or of any annuity, al-
lowance, or ftipend, payable thereout, except the interell of debts
dac to foreigners not relident in Great Bjritain,
The duty is declared to extend to every myftery, adventure,
or concern, carried on in Great Britain or elfewhere, with the
tlillindions as to refidence th-ertin before mentioned, by any per-
fons, corporations, or companies before mentioned.
2d cafe, relating to profeflions, employments, or vocations, is
direded to be computed on the full amount of the profits, gains,
or emoluments thereof, within the preceding year, to be paid
without dedudion.
By the ^^th fection, the computation of duty in the two pre-
ceding cafes is to be made exclufive of the profits arlfing from
lands or tenements occupied for the purpo e of fuch proti.flioa
or trade, which are to be charged under fchedule A or B, unlefs
fuch {^reinifes are occupied by a company of perfons engaged in
trade or manufadure, or in :.ny adventure or concern eftablilhed
by ad of parliament or charter, or being otherwife of a public
nature ; in which cafe thwfe profits may be ftated as, and together
with, the profits of their buiinefs, ami thty will not be liable to
be charged for the fame unde* fchedule A or B.
In partnerlhips, the computation is to be made jointly, and
In one fum, and feparately and difiincily from any other duty
chargeable on the fame perfons, or any ot them ; and the return
of the precedent ading partner refident in Great Britain, naming
all the paitners, will be a fufiicient authority to charge them
joiatljr
t 27 ]
jointly in tlie partnftt**»'p firm. If ail the partners are tefi-
Uent out of Great Britain, tlen the return may be made hy an
agent, manager, or faftor, refidcnt in Great Britain. At the fame
time it provides for the individual partners, that if they return
their proportions of tlx^bufinefs, they may be charge:! feparatey ;
and that if any other of the partners be called upon for a return,
he may anfwer it by fhewing that he has been charged under
the partnerfiiip, without returning the amount, unlefs the Com-
miffioners require from him a farther return, or any information
or evidence ref^efting the partnerlhip rctum.
Notwithftanding any change of the partnerlhip, or even the
fuccellion of another to the whole bufinefs, the duty is t9
be computed on the profits of the bufinefs during the period for
tvhich the computation ought to be made, unless it fhall be Ihewn
that the profits thereof h;ivc fal'en or will fall fhort, from fome
fpecific caufe happening fince the change or fucceffion took placet
or by reafon thereof.
3d cafe, relating to property of an uncertain value, not charge!
in fchedule A.
Thefe are to be charged on the amount of the profits and, gains
•within the peccding year, without deduftion; except all mines,
which are to be charged en an average of the five preceding
years, fubjeft to certain exceptions, viz. where it fhall be proved,
tl'at. fr m fome unavoidable caufe, the mine hatli decreafed,
and is decreafing, in the annual vahie, (o that the average of
five years will not give a juft eliimate, the Commiffioners are au-
thorifcd to charge them on the profits of the preceding year,
fubjc'Ct to an abatement on the diminution of the profits in the
current year Where the mine, which (hall have been worked
within fi»c jears or within the preceding year, lliall have wholly
failed, tl'en the Commiffioners are authorized to difcharge it from
aflefTment.
Subjcft to the laft- mentioned role, the properties that may be
aflefTed are,
I ft. Canals, inland navigations, or fl reams of water, docks
or water-work-, of a public nature, and belonging to any company
of proprietors, who are to be afTcfTed for the fame by the Co.n-
miflioners adting for the city, town, or place, ft or nearelt the
place where the general accounts have ufually been made up.
2d. Quarries of (lone, (late, limcftone, or chalk j mi es of
coal, tin, lead, copper, mun'ick, iron, and other mines; falt-
fprings or falt-works, or ^lum-mincs or alum-works, of an un-
certain value, %r l«t at a rent not to be afcertaincd according to
the
[ 28 }
the rules in fchcdule A, although not carried on as a trade, are
to he charged on the amount of the profits, as profits arifing from
trade, according to the regulations prefcribed for thofe profits,
and by the Commifiioners where they are fnuate, as well with
refpccl to the profits of the proprietors, as of the lefiRes, renters>
or tenants thereof, or adventurers therein.
3d. AM fuch mines, iron- mills, furnaces, and other iron-
works, and other mills and engines of a like nature, and all fak-
fprings and falt-works, all alum-mines and alum-works, all
water- works, fti earns of water, canals, inland navigations, and
docks, carried on as a trade by the owners, are to be aflefled
under the ;5d rule before mentioned ; and if fuch properties be
let, and carried on as a trade, unlefs let at a rent certain, the
duty, in refpeft of the property, that is, the duty which, if
afleffed under fchedule A, would be what is here called the
landlord's duty, is to be charged according to the fame 3d rule;
and, in all thofe cafes, the profits of the leflee or tenant are to be
charged according to that rule.
4th. Where any mills, furnaces, works, engines bridges, or
ferries, are let in fuch manner, or under fuch terms, covenants,
or conditions, that the rent, thcough certain, will rot afford a
juft rule for eftimating the annual value, as, where the rent
amounts nearly to the whole cf the receipt, except the mere
profits of col]e6licn, and the repairs are fo confiderable as to con-
fume a great portion of the rent, fo that fuch letting cannot be
confidered as within the principle of letting lands, the affeffment
may be made according to the fame 3d rule, as far as refpeds
the proprietor's intereft, on a return being made by the proprietor
to the Commiffior.ers of the amount of the annual value, upon an
eftimate made according to that rule, (hewing the grounds for
fuch computation.
No fpecific mode being pointed out for the affeffment on the
leflee of fuch property, it will depend in what manner the con-
cern is carried on. If as a trade, the regulations refpefting
trade will apply to it, and he will be chargeable on the profits;
if as a mere receiver^ though under a rent, it may be confidered
as an appointment, and come under the 2d rule, and be charge-
able in the fame manner; but in no event can the leflee be
charged under fchedule B, on the amount of the rent as an efti-
mate of the leflee 's profits.
5th. The annuities belonging to the Bank, called Bank Stock ;
the annuities belonging to the South-£ea Company, called South-
Sea Stock ; and the annuities belonging to the Eaft-India Com-
pany, called Eaft-India Stock; are to be charged upon the re-
fpedive companies as profits arifing from trade, in one fum, on
tke
[ 29 ]
t!ie whole of their dividends, without abatement or deda!\ion.
The officers concerned are authorized to retain, and the pcrfons
entitled to fhsres are required to allow, the duty ; but if tl-.ofe
perfons are individually entitled to hi exempted, or to be chnrgci
at an abated rate of duty, they may, on proof thereof, require a
certificate in the manner hereinafter (hewn, vvhich will enable theoi
to receive the whole of their dividends, except fuch parts as afict
allowance of their abatements, they m.iy remain liable to.
Laftly; The meflTuagcs, lands, tenements, hereditamentj, or
heritages occupied by a company of perfons engaged in trade, or
in any manufadure, adventure, or concern cftabli(hcd by aA of
Parliament or charter.
4th. cafe, relating to intereft of money arifing from fecuritiej
in Ireland, or in the Britilh plantitims in America, or in any
other of his Majefty's dominions out of Great Bri ain, and foreign
fecurities, direfts the duty to be computed on the fiim whicli
hath been or will be received in Great Britain in the current year*
without any dedudlion or abatement.
jth cafe, relating to po.Teflions in Ireland, or in the Brltifh
plantations in America, or in any other of his Maje'ly's domt-'
nions out of Great Britain and foreign poflciTions, direMs tKe
duty to be computed on the fams annually received in Great
Britain, cither fur remittances from thence, or from property im-
ported into Great Britain from thence, or mo.iey or value re-
ceived in Great Britain, arifing from property not rmported into
Great Britain, oa an average of three years, without deduction or
abitcment.
Perfons in Great Britain for fome temporary purpofe only, and
not with any view or intent of ertablifhing their refidcnce here,
are not chargeable, in refpeft of their profits arifing as in the two
lall cafes, unlffs they (hall have remained here for fix fuccelCve
calendar months, in which cafe they (hall be chargeable from the
commencement of the year, that is the jth Jay of April, if then
in Great Britain; but if not then in Great JBritain, they are to
be charged from the period of their coming into Great Britain for
the remainder of the'year.
Any per(on claiming the evemption, departing from Orr-at
Britain, and again returning within the year, will be charged fo^
the whole year, as if rcfidcnt here for that period.
By an z6i of the prefent feflion of Parliament certain officers
under the Iri(h cftabllh ncnt, whofc duty requires their refidcnce
in Great Britain under the diredions of the Lord-Liruten^nC
of Ireland, and Irjih Member* of cither hooTe -of parlia nent,
* * whether
C 30 ]
whether (erving for Great Britain or Irebind, are exempt trom
certain duties of aflcfied taxes granted !>/ that ad ; by this a<fl
the fame peribns are exempt for the profits dcived from Ireland,
but are chargeable for any property in Great Britain, in the fame
manner they would have been charged for the fame property, if
lefident in Ireland.
The duty in refpeft of profits arifing from Ireland or any
other of his M;ijelty'8 dominions, may be charged by the Com-
miffioners where the parties refide ; and the duties arifing from
foreign fecurities or polfellions, muft be charged at London^
Briilol, Liverpool, or Glafgow, neareft to wiich the property
fhall have been brought into Great Britain ; and in default of
the owner being charged, the agent, attorney, faftor, truftee, or
receiver, will be anfwerable.
On all annuities, yearly intereft of money, or other annual
payments, payable within or out of Great Brirain, either as a
charge on property, or as a rcfervation thereout, or as a perfonal
debt or obligation by virtue of a contrail, whether payable half-
yearly, or at any fliorter or longer periods, there is to be charged
the like duty, without deduilion> to be computed according to
the fourth cafe.
But no charge is to be made on fuch annuity, interell, or other
payment, which is to be paid out of the profits of any property,
or of any office, profcfTion, or trade chargi'd under the aft ; but
the duty is to he charged pn him to whom the profits belong, on
the whole of fuch profits, without regard to fuch payment made,
or being to be made thereout. The debtor is authorized tp
deduft out of fuch payment, at the rate of is. for every 20s. of
the amount thereof ; and the creditor is required to allow the
deduition at that rate on receipt of the refidue, the debtor being
acquitted and difcharged of that fum.
The firfl creditor may alfo have debts bearing intereft, or annui-
ties to pay, out of the fund fo received, from the whole of which
he has already allowed, or may be liable to allow, a deduftion of
the duty. This allowance or liability will entitle him, on making
fuch payment, to deduct the like duty on the amount of tlie
money paid, and fo on in fucceffion on each payment the like
deduction is to be made. This will be the cafe whenever the
debtor and creditor refide in Great Britain, and either the
fecurity is charged on fome property in Great Britain, or on fomc
kind of profits, arifing in Great Britain, from whaterer fource,
the ati profcfliing to charge every fpecies of profits therein, how-
ever arifirig. Landed and funded property, and offices, are con-
fidered 'as ette«5tually fecured. Thofe profits which depend on the
yetufD Qf the party may efcape taxatioi; ; or, contrary to the in-
tent
E 31 )
tftnt of the aft, the intereft payable may be dcduded in th©^
computation of the duty. Whenever debts arc fecured on the,
profits arifing from any fource which are chargeable under the
lules contained in fcheaule D, that is, from profits atlfing in any
other manner than from landed and funded property, or froin-
oftices, the party muft obtain from the Commillioners a certificate
that thofe profits have been duly accounted for without dedu(5ting
any fum on account cf the intereft, or other payment to be made,
and the certificate fo obtained will cntit'e this debtor to make the
like deduclion from the payment, at the fame rate; but he can-
not mnke fuch deduAion without having oluained the certificate
required. Thofe annuities, intereft, and annual payments whicii
are to be charged in the hands of the perfons to whom they arc
Said, are fuch as are charged on any property out of Great
iritain, or fecurities thereon defcribed in the 4th and 5th cafes
before mentioned ; and fuch as may arife in Great Britain, which
are payable out of any fund which has not been originally charged
under fome of the other provifions of the afl ; of that defcriptioa
is the profit arifing from intereft of money for any lefs period than
a year, by the negotiation of bi'ls or any temporary advance of
money. For fuch fums, the party paying them out of the profits
of trade, will be entitled to make a deduction, in the computation
cf duty, as part of the expenfes incident to the trade; but debts
of that defcriptjon will not be allowed to be deduded from anjr
•thcr fpecies of profits.
6th cafe, relating to property of all other kinds, and profits of
whatever nature the fame maybe, not falling under any of the fore-
going rules, nor charged by virtue of any other of the fchedules
of the A>f^, which are direfted to be charged on a comput.itiou
either of the amount annually received, or according to an average
to be direded by the Commiffioners, made to the beft of tlie
knowledge and belief of the party to be charged ; and the nature
of the profits, together with the grounds of computation, are to
be dated to the Commilfioners.
In confidering to what fpecies of Income this nwy apply, it
is to be obferved, that the profits of all lands, and other real pro-
perty enumerated in the aft, will be charged by one or other of the
modes pointed out. The profits on the public funds, on the
annuities, penfions, and (Upends payable by his Majefty, or out
of the public revenue, on all public offices and employments of
profit under his Majefty, and all other offices and employments of
profit under any of the inllitutions of the country, whether of a
public or private nature, arc liable under the fpecific heads. The
profits alfo of labour and induftry, combined with c;ipital or not)
are alfo the fubjedl of a particular duty. Intereft of money pay-
able 'lut of any of the dcfcriptions of profits charged arc not the
fubjcft of immediate ta.xation, provifion being itiade for the du^
3 appor.
t 30
apportionment of tlie diitv an ] anplicatirn tlipfcof on eacti psy-
inent. Money (ir value received from pofTpfllons out of Great'
Britain, or from feciirities on the like polTeffions, are alfo fpecili-
callv charcjed. Whatever is to be included under ihis general
head, is fomething not falling within the above defcriptions.
ift, The profits arinng from fines received on leafes of lant?s,
t^'c. form one branch of profit direde ! to be charged tinder this
hearl. It is difficult to deiine t'ne charaiser of this fpecies of
prbf?t. It is a payment in advance of the eftimated annual value
of lands, either for an uncerrain or a certain period, and as fuch,
K the fale of the profits of the lands during that perio 1. _ It is
received periodica'ly and not annually ; but being a fubllitutioti
for annual profits, and capable of being ufed as fuch, it is pro-
perly confidered as immediately within the (ubjeft of this tax.
Wirh certain large properties, and particularly ecclefiaftical and
collegiate inflitutions, it forms the moft confiderable branch of"
the annual income. The manner of computing the duty has been
already mentioned : that computation is to be returned under the
6th Rule.
The profits nrifing from certain landed properties, the annual
value wherecf cannot be afcertained by t!;e General Rule in
Ibhedule A, and which are not particularly enumerated in
fchedule D, form another branch. — Such as the profit from timber,
tolls of ti-.rnpikes, and e;ifements not enumerated. The profits of
public contradilors, and other profits derived from the public, not
being fiom an office or employment cf profit, nor in trade.
Perhap: ; rize-money may fall within this, rati er than the fecond
cafe, for although it is acquired in a profefTion, yet, a^ flowing
from the immeiiiate grant of the Crown, it cannot be confidered
as the profits of a profefiioh in its limited fenfe, and may,
perhaps, with more juflice, be the fubje^ of a difcretionary
average, than to be accounted for accordihg to the produce of
each )car.
Tlie profits arifing from certain public fecurities, not being
funded prop'?riy> nor the objeft of the duties in any of the
fchedules. Such are the profits from Exchequer bills. Thefe
profits arifc from property, and therefore come within the defcrip-
tion of the duty in fchedide D. They arife from interefl
accruing from day to day, depending in its am.ount on the dura,
tinn of the pc fTeffion. It cannot be eftimated but by the increafe
in value which is thus derived from the pofTeflion of the fecurity;
but the amount of the principal fums, and the length of time the
parry has had them in his pofTeflion, wsll give that increafe, and
will fix the grounds cf computation. Of the fame nature are all
otber pub'ic fecurities carrying an interefl: fuch a? Navy bills,
Qrdnance debentures, &c. if fuch there are, and whatever other
inflruments
t 35 }
fnRrilmcnts are given on the fecurity of the public, the fource ftotfi
which that intereft is derived not being chargeable. Securities
given by perlons refiding in Great Britain, the intereft whereon
is payable from profits arifing out of Great Britain, which profits
are themfelves not chargeable. Perhaps India bonds, payable out
of the revenues of the Company in the Eaft Indies may be of
this defcription. Mortgages, bonds, cfr other fecuritics not being
foreign fecurities, bearing intereft, which is payable from fe-
curitics or poffeflions out of Great Britain, and not being otherwife
charged, come within this Rule. Many other inftances might be
given, but thcfe will be fuificient to (hew the general obje^ of
the cafe.
In order to a due afleflment of the duties under this fchedule^
it is declared, that all corporations, and companies not corporate,
(hall be chargeable in like manner as individuals are ; and that
their proper officer, having the office of paffing the accounts of
their revenue, (hall be accountable for all a<^ to be done in ordei
to fuch aireirment.
In like manner truftees and other perfons having the manage-
ment of the property of incapacitated perfons, are chargeable in
the fame manner as the perfons themfelveS} if their incapacity
was removed.
So receivers and agents of perfons not refident in Great
Britain, are chargeable for the profits they receive, in like man-
ner as the perfons themfelves, if refident.
So receivers appointed under any Court having the controul
cf property, whether the title to the fame be afcertained or not»
are chargeable.
Married women afting as fole traders by the cuftom of any
city, arc themfelves chargeable : but in all other cafes, the pro-
perty of a married woman, if living with her hulband, will he
charged upon him ; if not living with her hufband, upon hct
truftees.
. .t Truftees who have authorized the receipt of the profits arifing
from truft-property, by the perfons entitled thereto, or their agents,
and who (hall receive the profits under fuch authority, arc not
jequircd to do any aft, their principal or agents being rcfponfible |
nor bankers, or perfons ading as fuch, for the property which
ihcy receive as bankers, and are accountable for as fuch ; but all
other truftees and receivers are required to deliver the names andi
rcfidences of the perfons for whom they a€t, in order that the
perfons, if of full age, and rdGdent in Great Britain, may thenv-
» fclT«|
t 34 1
fclvcs be charged ; but if under incapacity, or not fefident, rtrtf
truftces and receivers are to be charged.
Pcrfons afting in thefe charai^.ers, and being charged to the
duty, are authorized to retain the fame out of the monies of
their principals, which come to their hands, and are indemnified
for all payrarnts which they make in purfuance of the aft.
Thefe feveral defcriptions of perfons, when called upon, either
in purfuance of a general notice to be affixed on the churches of
ijieir refpeftive parilhes, or forae other public place, or by a par-
ticular notice left >at their abode, but which is direfted as a con-
venience, and is nor effential to a return, the parties being
obliged by virtue of the general notice only to nnakc his proper
return, are to deliver, befides other cautionary returns, a declara-
tion, ftating in what manner they intend to be afieffed to thefe
duties, that is, whether by the Commiffioners or by Referees,
ivhether as individuals or as partners.
In the fchedule to the aft there are various forms, fome of
which being cautionary, are to be returned to the AffeiTors : fuch
are thofe of lodgers and inmates; of incapacitated perfons, by
their truftees or guardians ; and of .corporations, by their officers.
Thofe which contain the circumftances of the party, are to be
returned, under cover fealed upj to the CommifficnerSj or at their
office ; bat may alfo,; if the parties pleafc, be left with the Afleffor,
for the purpofe of being tranfmitted to the Commiffioners.
In thefe returns there are twelve columns, each to be filled up
when applicable to the particular cafe, with the amount of the
profits, and the duty thereon arifing from each feparate foiuce,
which mud be kept feparate and diilinft, and cannot be blended
together.
There are alfo forms for the returns of thofe who have no pro-
perty chargeable with duty under this fchedule ; but it muft be
remembered, that a return muft be made of profits arifing from
any of the fources mentioned in the fchedule, however fmalL A
party cannot free himfelf from the charge, by a general return
that he has not an income under 60/. He cannot entitle himfelf to
be charged at the abated rate of duty, by returning his income to
be under the whole J^oI./>er annum ; but he muft return each por-
tion of income, under each particular head, in order that each
may be inveftigated ; and then, if the whole together (hall not be
of fufficient import to be charged, or be of amount to be charged
at a iefs rate of duty, he will at the fame time claim to be
exempted or to be fo charged, onthe ground of having no other
income thaa the income fo returned. A party having income
derived
t 3^ ]
derived from lands, or other feurce, of which no return has bettl
made, or having an income which has been aflefled in the namtf'
of another ; as, where he derives his income from rents, or intereft
of money, in fuch cafes muft alfo make a return of fuch income
as under No. 12 of the forms, in order to be exempted or charged
At a reduced rate ; for it cannot be feen to what relief he is to bei
entitled until the aggregate of his income be retutncd.
Whenever the party is defirods to be aflefled by Referees, he
tnuft give notice thereof to the Commiflioners, and of the names
of fuch Referees; the Commiflioners having a power to reject
fuch nomination, it will be incumbent on the party to be careful
in the choice of them, both as to charafler and ability. If they
rejcft one or both, the party muft nominate one or two others
within a limited timej or, iu default} the nominatioa devolves on the
Comriiiflioners.
The reference rtiuft bit pfoteeded lipon without delay, and
With efFeil ; the party muft attend the Referees at fuch times
and place as they (hall appoint, and give fuch account of his
annual profits as may be receflary to fatisfy them of the amount^
and that no fraud or concealitient has been pradtifed. If the
party is content to pay the amount of his contribution in the
ufual manner, an afl^eHmcnt will be made on the amount certified
by the Referees; but if he choofes to pay the whole in advance,
without an afleflTment, he muft apply to the Commiflioners for the
appointment of a third Referee, who will become refponfible for
the payment of the whole fum into the Bank of England, undec
the certificate or chetque of the Referees, without any aflTefl*-
mcnt, and in either cafe the party will be difcharged from any*
further aflcfl'ment for that year. A third Referee may alfo be
appointed where the two Referees cannot agree in the amount of
the contribution.
Noperfon can be appointed a Referee, except a houfeholder with-
in the diftrift of the Commiflioners, or within ten miles of the
limits of that diftrid, nor any perfon interelled in the matter o£
the reference, or concerned with the party as his faftor, agent,
fervant, or partner, nor of kin or confanguinity nearer than
coufin-german, unlefs with the confent of the Commiflioners, ner
any perfon for whom the party naming him has been appointed
Referee.
Whenever the Commiflioners name the Referee, they are rc-
ftrifted from naming a revenue officer, or a perfon in the fame
trade with the party applying for the icfcifnce> unlefs with his
approbation.
t» a Wheaeref
C 36 3
Whenever fhe party (hall not have made his eleftion to be
charged by reference, he maft deliver a ftateraent of the fum he is
willing to pay, computed on the amount of the profits and gains
arifing from all the fources contained in fchedule D, exclufive of
his profits from any fource in the other fchedules, together with a
declaration that the fame is fo ellimated. To which he may alfo
add the amount of duty to which he is liable, under fchedule C,
for his funded property.
Thefe ftatements are to be delivered by parties in trade to the
Coramiffioners afting for the place where the trade is carried on. By
others where they ordinarily refide ; or where they are refident at
the time the returns ought to be made, if they have no ordinary
refidence elfewhere. And if they have two relidences, or carry
on trade in two places, they are, if required, to deliver the like
ftatements in both places, but are to be charged on one only, for
the fame profits.
In making up this account, the party muft calculate his profits
arifing from each fource according to the rule which applies to
each fpecies of profit. Some are to be calculated on the profits
of the preceding year, others 01 an average of three or more pre-
ceding years, and others on the expeded amount of the current .
year. Some are ellimated on the aftual amount of the profits with-
out deduftionj in others, certain fpecified dedudlions are allowed.
The meaning of the legiflature cannot be collected on thefe points
without comparing the rules, and drawing general inferences
therefrom.
In each cafe it is the objeft of the aft to impofe the contribu-
tion on the profits of the current year, by forae known rule taken
from the profits of a preceding period, fubjed to corredion at the
.expiration of the year of affeffment, except in the cafe of the funds,
which muft be taken on the amount at the time of the affeffment. In
fome inftances the profits may be certain, as in the cafes of intereft
from fecuritiea abroad, the profits of poffeflions abroad, &c. In thefe
the profits of a preceding year will afford a juft meafure of the profits
of the current year, and even admit a corred elHraate to be made
of the expedted profits of the current year at its commencement.
In trades and profeffions the profits of different years fluctuate.
In trades an average muft be taken of three years ; by this means
the fluftuations are in the firft inftance brought to a juft medium,
'and require no fubfequent correftion, fo long as the bufinefs is
carried on by the fame perfons. In profeffions the profits of one
year may tiot form a certain rule of the profits of the fubfequent.
It the profits are declming, the ad provides that the account efti-
inated on the preceding year may be correfted by the adlual
• receipts of ihe current year, fo that no confiderable inconvenience
caa ultimately enfue to the party. On . the other hand, if the
profits
t 37 1
ferofits are irtdreafing, the aft does not require the afleffment to bi
Incrcafed in aid of the revenue; the party ftill has the advantage on
his fide, of being afleffed by the Icffer profits of the preceding
year. As thefe rules are drawn from the nature of the profits,
applied in each cafe to prevent injurious confequences to the party,
they fliould be ftridlly complied with, and attended to in cftiraat-
ing the amount under each head.
The termination of the period up to which the accounts ought
to be made up, is either the t^th day of April, which is the period
for the commencement of the duties in each year, or that period
of the year when the accounts of the bufinefs have ufually been
made up. In all partnerfhip accounts, it is apprehended the ac-
counts are annually made up at a certain period; and where that
has been done, lefs intricacy will enfue by eftimating the profits
up to the fame period. In all other cafes the profits mull be efti-
mated up to the commencement of the year when the affeflTment is
to take place, except where the profits are of fucU a nature as to be
the fubjecft of computation for the current year.
Astheduty is impofed on the amount of the profits, without deduc-
tion, except where a particular dedudion is allowed, it may not be
ufelefs to confider the import of the feveral words, profits andde*
duftions, as ufcd in the aft. It is apprehended that profits, of
trade for inftance, comprehend the whole fums acquired within the
year above the fums aftuall/ expended in acquiring them. The
profits of p particular tranfaiftion, as in the purchafe and re-fale of a
commodity, may be confidered as the fum received upon the fale,
above the purc.'iafe money, and fo cf each particular tranfaftion
within the year. But general proHts of trade cannot be fo eftimated.
There muft in all cafes be a certain eftablilhment for the general
conduft of the traiie, which forms a drawback on the general pro-
fits capable of efiimation when applied to the general concern,
though difficult to apportion the expence to each particular. This
general expence mull firft be allowed from the gains of the whole
year, before a true eftimate can be made of the profits of the
trade: fuch are the expcnccs of implements, and utenfils of
trade, of repairs of premifes, fu*;^h as warehoufes, and (hops
occupied wholly for the purpofe of trade. So of fervants wholly
employed in the trade. Thefe may in one fenfe of the word be
confidered as deduftions from the profits; and fo it has l>een ufed
in the 3d paragraph of the ill cafe under this fchedule, where a
refiraint is put on the amount of deduftions of that nature; but
tvliich does not exclude other deduftions of the fame nature, to
which the reftraint does not extend. The meaning of the word
deduftion, as ufcd in the aft whenever it h faid thai the duty {hall
be eftimated on ihe amount of profits without deduftion, or with-
out other deduftion than is allowed, is; to pieclude the allouance of
thofe Amis, which no way relate to die profits of the trade; thole
funis which arc pcrfonal dcduftionsj or deduftions from the in-
D 3 come
J 38 1
come of the party, but do not affect the profits of trade, fuch
as thofe which were admitted under the Income Aft, of allowances
to relations, and affefled taxes. Whatever fums have been necef-
farily expended in the trade, in acquiring the profits, are, notwith-
ilanding the reftriclive words, in each cafe to be allowed in mak-
ing the eftimate j for until thofe are made, the profits cannot be
juftly eliimated. This furnifhes, a material diftinftion between
this and the Income Tax. This is a tax on the profits of the
trader, and not on the income of the party, therefore in this no
deduftion can be allowed but fuch as are to be neceffarily
made, before the profits can be afcertained; but when the profits
are afcertained, no other perfonal deduction is to be allowed,
- The expences in carrying on trade are to be allowed, in a!l cafes,
notwithftanding the words of reftriflion, except that for repairs
of premiies occupied for the purpole of trade, or for the
iupply, or repairs, or alterations, of implements or utenfils
employed therein, no further mm is to be allowed than the fum
ufually expended for thofe purpofes according to an average of
three years preceding the year in which the afleffment is to be
jnade. Such deduftions do not extend to the private eftablifhmcnt
of the trader, nor to that part of the eftabliftiment which is not
exclufively for the purpofe of trade. Whatever is expended on
iiimfelf or family, for his or their comfort or convenience, what-
ever eftabliihment is maintained feparate from trade, although the
means arife from trade, although fome of the advantages may be
connected with the concern, form no grounds for a dedudion in
either fenfe of the word. However the profits are applied, tho
whole ought to be accounted for, and the duty paid to the fulj
amount: whenever the expences are neceffarily incurred in the pur,
fuit of trade, they may be dedufted in eflimating the profits; but
to be admitted, they muft have been incurred exclufively oti that
account.
Thefe general rules may be drawn from what has preceded.
. I ft. That no deduftion can be made from the receipts in trade
bur what are neceffarily expended in the purfuit, and are to be
admitted in eftimating the profits arifing from it.
2d. That when thofe profits have been afcertained, no perfonal
deduftions can be allowed, whatever may be the application of the
profits.
3d. That thefe rules equally apply to the profits from profeffions,
which muft be calculated in the fame, mannef, except as to the
period of computation.
4th. That the profits arifing from different fources are defcribed
in the fix cafes in fchedule D ; and, as diredled by the forms under
fchedule G, muft be feparately and dillindly accounted for, and
QWQOt be blended together. -
t 39 T
Tlic ftrifteft attention rauft be paid in forming the returns:
there is no part of the aft on which the whole operation more
depend? than on the conduft of the party. This will eithrr facili-
tate or retard the operation, will free from, or fubjed the party to,
vexatious proceedings. f every perfon, previous to the delivery
of his ftatement, would candidly inyeftigate the profits of hisbufi-
nefs, according to the plain and obvious inteniion of the aft, here
would be few Cifes which would require further inveftigation. If
any fhould appear neceflary, the previous fteps taken being com-
municated to the Commiffioners, would obviafe the inconvenience.''
Though much d pends on the difcretion of the Commiffioners,
more benefits would be derived from the well employed difcretion
of the party; from that chiefly are to be expefted unitormity in
the application of the rules, regularity of proceeding, and the
fatisfadtion that is derived te every breaft from knowing, or at
leaft believing, that the duty will be collefted fairly and im-
partially.
Any negleft in the delivery of any lift, declaration, or ftate-
meni, will fubjeft the party to a penalty of 50I., fubjcft to a ftay
of profecution in the cafe where any trultee or perfon afting for
others (hall have delivered as perfeft a lift as from the nature of
the cafe he is enabled to do.
The obfervations on this part of the aft have been neceflarily de-
tailed, fo much of its operation depending upon it. The follow-
ing obfervations relate to the proceedings aft'efting the party
in the different ftages fubfequent to the delivery of the ftate-
ipent.
If the return of the party fliould be objeflcd to, as not made
cither in the form it ought, or to a lefs amount, he will be liable
to fuch afleffment as the Commiffioners afting as additional Com-
miffioners, in their judgment may make upon him, againft which
he may appeal : and in that cafe, and alfo if the officer for the Crowii
objedb to the airelTmcnt, he will be obliged to deliver to the Com-
miffioners for the Purpofes of the Aft, a perfoft and complete
fchedule of his profits, which fchcdule m, It contain a leturn to
fuch particulars of his property, and fuch particulars relating to
his trade or profeffion as the Commiffioners may require, the form
and fubflance of which is left to the difcretion of the Commif-
fioners ; and the "party will alfo be obliged to give true anfwcrs in
writing to fuch qucftions as the Commiffioners put to him, unlefs
he prefers to be examined 'viva 'vcce. On this examination, which
is not to be on oath, he may refufe peremptorily, or without nf-
figning any reafon, to anfwer any queltion; but fuch anfwers iis he
fhall give are to be reduced into wntiwg and read over to himj and
he will then be required to fwear to the truth thereof.
D 4 His
C 40 ]
, His clerks, agents, and fervants, and any other pcrfons whom
the CommifGoners think proper, may alfo be examined touching
his return, and the Commiflioners may make their affeflVnent ac-
cording to the beft of their judgment, after fuch inquiry, againft
which the party has no further appeal.
Whenever the party is called upon to verify on oath, either the
ftatement or fchedule delivered by him, the affeffment is to be
made on the amount ftated therein; but if the party is guilty of
any wilful default, the Commiflioners may increafe the affeflment,
and charge the party in double the amount of that increafe.
There are fix cafes enumerated in the ad, which render the
party liable to double duty.
ift. Where the party has refufed or neglcdled to return a
fchedule;
2d. Where the clerk, agent, or fervant of the party has neglected
or refufed, on fummons, to appear before the Commiflioners.
3d. Where the party, his clerk, agent, or fervant, has declined
to anfwer any queftions put to him either in writing or viva
*voce»
4th, Where the Schedule has been objefted to, and the party-
has not appealed,
5th. Where the party, being requefted, has neglefled or refufed
to verify his ftatement or fchedule, or his anfwers or examination.
6th. Where the Commiflioners agree to allow the objeftions of
the olficer, which may be done either after or without appeal.
In all thefe cafes the party is liable to double duty, unlefs he
make it appear that the omiflion complained of did not proceed
from fraud* or grofs or wilful negleft.
The party is alfo liable to a penalty of 50I. for negle(Jling to
make out and deliver a fchedule, or to appear before the Com-
miflioners to verify on oath his ftatement or fchedule within the
time limited by them.
On changing his abode and coming into a parilh where the
party has not been before aflefled, he is to deliver the like returns,
on notice being given to him, unlefs he can ftiew where he has
been afleflfed in the fame year ; and the proceedings may be car-
ried on againft him to enforce an aflTcflTment at any period of the
year. It will be eflTentially neceflfary that the officers fhould at-
tend to this part of their duty, as well with refpeft to temporary
jccfideots ia the kingdom^ as to temporary refidents in particular
r 41 ]
parts of the kingdom, who may have property chargeable ondee
this fchcdulc. And it will be alfo neceffary for every perfoa
changing his abode, to take care punctually to provide for the pay-
ment of the duty affeffed upon him, as the Commiffioners have
authority to inflift a penalty upon him if the duties remain in ar-
rcar after his removal, as well as to levy the whole of the charge
for the year at once* r
If the party (hall be affeffed on the profits of a preceding year,
which may be done under the 2d cafe in refpeft of a profeffion,
ice. or (hall be affeffed on theexperted profits of the current year,
as in the 4th cafe, and he (hall find that his profits have fallen
Ihort of the fum computed, he may, on application to the Com.
miffioners, have relief; and if the fum affeffed fhall have been paid,
the overpayment will be reftored. But whenever he is affeffed on
an average he will not be entitled to fuch relief.
If under cither the ift or 2d cafes he has been affeffed for the
profits of trade or a profeffion, whether on an average or Hv/t, amt
ihall ceafe to carry on the fame, or (hall die before the end, of the
year, or from any other fpecific caufe (hall be deprived of the
profits on which the computation was made, he or his reprefenta-
tives may obtain the like relief; but if another has fucceeded to the
bufinefs, then the payment of the affeffment will devolve on him,
un'efs he can Ihew the profits to have decreafed below the ellimate*
And if under any of the four lall cafes the party affeffed fhall
die, or be deprived of the profits on which the computation was
made from any other fpecific caufe, the like relief will be afforded
to him.
Any attempt to evade the aft by changing the place of refidence,
by converting or conveying the property, by delivering a falfc
ilatement or fchedule, or by rendering the property unprodudive,
or ufing any other fraud to avoid an affeflment, will alfo fubjcA
the party to double the duty.
Every pcrfon giving falfe evidence upon any examination 0%
oath or affirmatiun, or fwearing untruly in any affidavit, depo-
fition, or afErroation, will be fubjed to the penalty of perjury.
The duty contained in fchedule E has two branches, ift, Relat-
ing to ofHccs and" employments of profit both public and private :
2d, To annuities, penfions, and llipends payable by his Majelly,
or out of the public revenue.
That which relates to the public offices or employments of profit,
i$ extended to all falaries, fees, wages, perquifitC'* and profits ac-
cruing from offices or employments of profit in either houfe of par-
liament — in crcry court of jufticc, whether of law or equity — in
every
t 42 I
iRvery court criminal, jufticiary, ccclcfiaftical, or commiiTary, ot
of admiralty.
To all offices under his Majefty's civil government.
To all military, militia, and naval officers, and every other
public office or employment of a public nature.
The fecond part of the firft branch, that of offices of a private
nature, though under n public inftitution, is extended to a 1 iala-
ries, fees, wages, perquifites, and profits accruing from offices or
employments under any ecclefiaftical body, whether aggregate or
fole, or under any corporation, company, or fociety, whether
corporate or not corporate— under any public inftitution or public
fonndation — from local offices exercifed in counties, or other
diftri6ls, or under any trufts, or guardians of any fund, tolls, of
duties.
The fecond branch relates to fuch public annuities and penfions
as have been granted by his Majefly, or by parliament, to par-
ticular individuals.
The duties in this fchedule are to be aflefled in a manner pecu-
liar to themfelves under feparate Commiffioners in the refpedive
offices, except thofe offices which areexercifed in counties, and which
have no particular authority under which they are exercifed, and
are therefore to be charged under the Diftrift Comipiliioners,
The following rules are particularly to be attended to in afleffing
offices:—
The duties are to be charged on the perfons in the exercife of
the office. The affeflment is to be made for one year, and the
iduty levied thereon, notwithftanding a change in the office by re-
iignation or death. In cafe of death the executor is liable to
arrears, and to the period of the death, and the fucceffor after-
wards, till the end of the year.
From the amount of the profits are to be deducted the is. and 6(3.
duties charged on offices by certain afls paffed in 7th Geo. I. and
31ft Geo. II. where the fame have been really and bonafde paid
and borne by the party to be charged.
They are to be feparately aflefled in each department of office,
by Commiffioners appointed from that office, in the place where
the Commiffioners appointed to aflcfs them execute their office,
although the particular office to be aflefled may be executed elle-
where.
Every
[ 43 3
Every office is to be deemed to belong to, and to be affeflcd ia,
tViat department under which the appointment to the office was
made, with the following exceptions, viz. where the a; point-
raent is made by an inferior officer, the o^ce fliall be alTeffed bjr
the fame Comraiflioners who are to aflefs the officer making th«
^ppoinlment. Where the appointment is under the Great Seal
or Privy Seal, or under the Royal Sign Manual, or under the Com-
miffioners of the Treafury, and not exercifed in that department,
the office is to be aileifed in that department where the falary and
profits are payable.
Salaries paid by principals to deputies, out of the principals*
profits, are to be dedu^fled on payment thereof. to the deputies;
out no deduction is to be made in eilimating the principals' pro-
fits ; and, confcquentlyj no charge on that account is to be madf
on the deputy.
The like dedu£lions may be made on payment of fucb fum»
as are charged on the falaries of offices, and payable to other per-
fons. Thefe provifions are in conformity with the general prin-
ciples of the aft, ot taxing every profit. at the fource, in one funa»
allowing the party charged to make a proportionate deduftion oi|
payments he is obliged to make thereout, without varying the
charge on that account.
All official dcduAions and payments, made upon the receipt of
the falaries and other profits, or in pafTmg the accounts, are
a lowed to be deduftcd in the clHmate, provided an account
thereof be rendered to the Commiffioners, and proved to their
fati&fadioD.
As the greater part of tliefc duties will be afTelTed by officers,
who may have all the information necefliiry, from ihe documents
in their refpcAive offices, of the annual value of all falaries
and profits in their refpeftive departments, the party will not bo
called upon for any return of the amount, except in particular
cafes. It is only ncceflary to obf«rve, that thofe officers are entit*
led to true lifts or accounts of all falaries and other profits received
by any officer or agent employed in the payment of thofe falaries
and profits ; with power in them, if they are diffatisfied with
fuch accounts, to call upon the party for a like return of the
profits, as may b« made in other cafes. This will be nccedary
whenever fees are received by individuals in the office, without
bringing the fame to account, alfo whenever, in addition to the fala-*
ry, any fees or pcrquifites arc payable on a(?pount of bufinefs done,
or where the whole profits confift of fees or pcrquifites; When-
ever the fees are carried into a general fund, the officer receiving
them is anfwcrable for the duty ; and offices executed by deputy,
are to be accounted for by the deputy; and, indeed, in every
f^f^ where any particular Q$cer has a lyQuwled^c of the receipt
[ 44 ]
©f the fums ^ue to any officer of his department, he muft give
an account thereof. Thefe regulations, if duly executed, cannot
fail of charging, to the full amount, every office, of whatever
defcription. In the mode of charging the duty, and paying it,
the details will more properly belong to that part of the Obferva-
t ions which treat of the duty of officers ; the party having, in
general cafes, little to perform in the execution of the aft, except
where particularly called upon to account.
The duties on annuities and penfions require little obfervation,
being charged by the officers in the Exchequer, on the full amount,
and to be deduced from the payments as they accrue, the party is
no farther concerned than in allowing the deduftion. It will be
fufficient to ftate the duty and to what dedudion the party will be
liable.
The duty is charged on all annuities, penfions, and ftipcnds,
payable by his Majefty, or cut of the public revenue; and for
every 20s. of the amount he will be liable to a deduftion of is.,
which is to be charged on the perfon entitled to the annuity or
penfion, for c ne year, and to be paid for that period, unlefs the
annuity or penfion Ihall ceafe within the year by lapfe, death, or
otherwife, from which period the afTcffment will be difcharged.
From this amount there will be allowed to be dedufted all
official payments made on receipt of the annuity or penfion, pro-
vided an account thereof be rendered to the Commiffioners, and
proved to their fatisfaftion. The duty is to be charged at the
Exchequer by the officers there, although in fome inllances the
annuity may be payable out of fome revenue before it reaches the
Exchequer. In thofe cafes an account muft be rendered to the
Exchequer, and accounted for there by the paymafter.
Thus far it has been attempted to point out the particular
duty of the party liable to the affefTment, the nature of that
affeflrnent, and the principles on which it has been formed It
will be neceffary to divert our minds of the rules of the Income
Aft, before we can entertain a juft conception of the prefent
meafure; before we can fee the utility of charging the fund
from which the profit arifes, inftead of the income of the party;
of dividing and feparating each fource, and applying diltinft
rules to each. It need not be ftated, that the frauds under the
Income Aft gave rife to thefe variations, pointed out the necef-
fity of chargmg the profit at the fource, without regard to the
dv^^ftination thereof. It will be allowed, that a fairer eftimate
will be made, on every fpecies of property, by applying to the
thing itfelf, than to the party's own eltimate ot its value ; that
lefs trouble and vexation will be given to the proprietor by a
Valuation of his property on the fpot, than by his own account
©i' th€ profits, By thefe means we gain an afl'effmcnt on landed
'i^ property
f 45 1
property at each place, without reference to the proprietor ; w«
giia an affeiTment on the profits of the Funds, whatever majf
be the default of the party, whifl we remove all vexation front
him, by the moil eafy mode of f itisfying the affeffnent, by a
prompt payment. We gain an affeffnent on offices, by applying
at once to them, and pi icing the ad Tiiniftration wh)lly under
thofe, whofe previous information can enable them effedually to
ellimate the amount of the tax, adding thereto the greatell fici-
lity in difchargmg it. Thefe are the three great fources of
vilible income, embracing a fourth in the fame charge, the in-
come arifing from the diff^rrent modes to which the profits
affeffed are liable, under the various relations to which property
is applicable. That which remains, of which there is no vifible
criterion, where no external rule can be adopted for afcertain-
ing its amount, refting wholly on the information to be givea
by, or to be obtained from, the party, cannot, in many fub-
ftantia! points, vary from the mode adopted under the Income Adt,
except that, in that refpeft, as well as in others, the principle; of
charging thefirftpoffefforisobferved. In refpeil of this the general
machinery of the late Income Aft is preferved. The fidelity of
the party in making his return is firil reforted to ; in the fubfiqaenc
ftages we mull depend on the vigilance, aitivity, and difcretion
of the Commiffioners and Officers employed in the execution.
Much facility, however, will be introduced by having fepa-
rated this inquiry, and confined this mode of proceeding to
this one objeft. Much relief will be given by the mode of arbi-
tration to this fpecies of inquiry. Much evafion will be pre-
vented, by proiefting the other fources from the unfavourable
balance of trading and commercial accounts. The refult cannot
but be more fatisfaftory to the party, to the officers concerned
in the execution, and to the public in contemplating the reve-
nue arifing from it.
It having been already, in various parts of thefe Obfervations,
incidentally (hewn to be the policy of this tax, to charge the
duty on the original profits, from whatever fource they flow,
without regard to their fubfequent application, as affcding th^
mode of charge, any farther than by giving authority to the
perfons charged to deduft a proportionate part of the duty, on
payment to any other perfon of any portion of thofe profits; that
the authority fo given not only extends to fuch payments as are a
charge on the profits, bat a!fo to fuch perfonal obligations as are
due by contradl, and payable by the party charged, akliough the
/und from which the payments are to be made are not defignaleJ.
The tax haring embraced all the fources of income, every an-
nual payment mull be defrayed from fome or other of thofe
fources, and therefore the party charged to the duty beco.nes
equally entitled to the dedudion, whatever be the nature of hi,«
obligation. The right to deduil a portion of tiie duty extends
to
t 4« J
io ev^ry ca{*e of payment to be made by a perfon chaf-ge^ fof
the whole of his profits. In all the fchedules, except the fche-
dule D, the evidence of charge arifes from the pofleffioft
of the thing itfelf ; and, in thofe cafes, it muft be underftood
that the whole of the profits have been charged." In the returns
io be made by the party under fchedule D, in forming his elti-
jnate, he may, contrary to the intention of the aft, have madei
a deduftion for the intereft of debts ; and if that error Ihould
not be correfted, he might alfo claim a deduction from his cre-
ditor to which he was not entitled. It is therefore provided,
that in cafes of payment out of the profits charged under fche-
dule D, a certificate ftiall be firft obtained from the Commif-
iioners, authorizing the dednftion to be made from the fum paid
to the creditor, on proof that fuch payment is to be made out'
of profits bona fide accounted for and charged without deduftioii
having been made on account of fuch payment. It will thert
be competent to the debtor to enforce fuch deduflion. In all
other cafes, the debtor may enforce the deduftion without having
obtained fuch certificate, the poffeflion of the property or office
being evidence of the charge. The legal effect of the authority
to deduft a portion of the duty in fueh cafes is, that a tendef
of the refidue of the money will be as efFeftual as a tender of
the whole fum would have been. The objedl of this regulaiioH
is twofold: ift, To avoid fraud; zdly, To avoid difclofufei
In the mode adopted under the Income Aft, it was thought
neceffary, for the purpofe of avoiding difclofure of private
tranfaftions, not to compel the debtor, who was allowed to de-
duft the intereft of debts from his income, to difdofe the name
of the creditor. This indulgence was the occafion of a great
defalcation in the revenue. , The debtor was allowed to make
the deduftion. He, of courfe, in every inftance, took advan-
tage of that indulgence. If he alfo indulged a fraudulent in-
tention, he might overflate the amount of his debt, inafmuch
as the aft, for want of a knowledge of the creditor, afforded
no check. If the creditor was inclined to fupprefs his income
arifing from intereft of money, he might do fo without detec-
tion, the fource of his income not being known. It is certain
that fome millions of income efcaped taxation by one or other
of thofe means. Under the prefent meafure, no inquiry into
the amount of debts is neceifary ; no invelligation is required
which can afi^eft the debtor's credit. It is duty will coincide
•with his intereft; by keeping the intereft of all debts from his
accounts rendered to the Commiflioners, whenever the fame may
be neceffary to be rendered, he will beft difcharge his public
duty, whilft he moft cautioufly confults his own feelings and
credit. The tranfaftion, as to the duty payable on thofe debts-,
will pafs wholly between the debtor and creditor. No greater
fum can be dedufted, whilft the amount is infured, than the
proportion of the duty to the fam aftually paidt No difclofure
4, will
I 47 1
Will talce place whilft the revenue is protefted. In the afTefr-netW
m greater duty may be included than is ultimately payable hf
the partv ; to him will belong the apportionment. Thus the
number of afleflfments will be reduced, with benefit to the re-
venue, and without any additional burthen on the party. Thb
is one of the principal features of the prefent meafure, which
claims attention, and difcriminates it from the Income Tax, by
which it is relieved from a great part of the intricacy and un-
certainty experienced in the operation of that tax.
There are yet two general hends remaining to be noticed^
which will riFed a great clafs of people, which are ingrafted oii
th'- whole of the meafure, through the humanity and liberalin^
of Parliament, applyinj^ its wifdom to thofe objefts of its pecu-
liar care, wnofe means of defraying the tax are fcanty, and
whofe demands for natural proteftion out of their funds are to*
num Tous not to claim indulgence. The exemptions and abate-
ments in favour of the poorer clafles, aid the allowances on ac*
count of numerous children, are here alluded to. I Ihall obferve
on each ifi their order.
■^ The miinner of efFeftingthis part of the meafure is fomewhat
intricate, and not enrirely ad ipted to the original plan of the
tax. It muft^be remembered, that the whole of the duty on
real property is charged on the occupier ; confequently, the
landlord, not being perfonally taxed, does not appear a party in
the affeifme I) t of that property which is let to a tenant. The
feveral proprietors whofe income arifes from intereft of money»
from annuities, in whatever (hape they arife, or are charged on
property, are not perfonally nflfcfled on their income. Thefe nu-
•merous claffes of proprietors will not appe.ir on the afllffment.
How then can they obtain an ex.emption or abatement on the
ground of income r How can they obtain an allowance accord-
ing to their income ? Jt is obvious, that the party claiming fuch
privilcp,e muil bring forward the exaC^ amount of his income,
or how otherwife can his title to the exemption or abatement
on account of that income be allowed ? How can the rate
of allowance for each child be otherwife afcertained ? The
only mode of afcertainiug his income is by ihewing in whiat
fums he is perfonally afl'cfled ; in what fums his tenants are
afilffed for the property belonging to him ; and what is ;he
amount of thofe debts, and from whom they arc received, the
intereft of which conftitutes his income. In doing this, diifercnt
periOiis niuft meet difficukies in .different degrees. Thofe W'ho
claim an exemption from the tax, or an abatement in the
rate of duty on the ground of income will, from the fmalIn(.Ts
of their income, probably derive that income frc^m one or
a few fourc'-s. It may not be difficult to point out, in a few
.inllances> the amount of the a^(^f^ment on each portion of his
property.
C 4^ -1
property, or the amount of his fecurities ; but, iti ctainiihgf
an allowance for children, the inquiry may extend to the largell
fortunes in the kingdom, derived from various fources, each
being made up of increments from various quarters. The
great landed proprietor miift (hew the particular fum in which
each of his tenants is affefled for his property. I he mortgagee
muft produce each fecurity which entitles him to the intereft :
the amount will form that fum on which his allowance, by a per
centage, is to be calculated ; the greatell accuracy therefore is
required. The neceffity of doing this is apparent ; the difficulty
of executing it cannot but be felt, and the difficulty of obtain-
ing the abatement or allowance is increafed by the facilities
which have been introduced in forming the original charge.
The latter meafure is not ftri^lly applicable to the form of car-
rying the tax into efFedl. Whatever difficulties are experienced
in obtaining thefe allowances, will not be attributed to defign
or intention to throw obftrufton in the way. The mode will
be found as convenient as the nature of the cafe will admit.
The account of income mud include thofe items which con-
ftitute the charge, either on the claimant, or fome other perfon
from whom he derives his income, out of which he has paid, or
is liable to pay, his proportion of the tax. The claim muft be
made on account of fums in one way or the other charged upon
the claimant, or to which he is liable. Voluntary allowances, how-
ever fmall, notwithftanding that a dcduflion under pretence of the
tax which the aft does not authorize, may have been made, can-
not be the fubjecl of a claim to an abatement. The amount of the
allowance continues the income of the party by whom it is made,
and muft be confidercd in the fame light as his other liberalities.
Wherever obligatory payments are made, fiom which the tax is de-
duced, the party allowing the dednftion may, in refped there-
of, prefer his claim to an abatement of the duty. Whenever the
party is pcrfonally affefled, he may alfo make that afleffment the
fubjeft of his claim.
The mode of making out the account will either be by re-
ference to the particulars of his own aflefiment, or to the par-
ticulars of his property charged in the name of his tenant, or to
the nature of the fecurity or obligation by which he is entitled to
the annual profits acquired by another, which profits are the ob-
jeft of the tax, in the hands of that other perfon either immedi-
ately or derivatively.
The rule therefore for claiming an exemption from, or abate-
ment of, the duties on the ground of income, is as follows: —
Any perfon charged to the duties, or liable to the payment
thereof in refped of fums arifing from profits charged, fhall, on
Proving the aggregate annual amount of his income is lefs than
6ol.,
C 49 3
6ol., be exempted from the duty, and from all dedaflians and
payments on account thereof; and where the aggregate annual
amount of the income is 6ol., and lefs than 150I., he (hall be en-
titled to an abatement according to the table annexed.
Every claim is to be made and proved in the diftrldl where the
party refi.ies, purfuant to the fame rules and provifions by which
the duties in fchedule D are dire£led to be afcertained; that is,
by making a return of the amount of income, and accounting
and proving the fame by fchedulcs or by examinations before the
Commiflioners, in the manner already pointed out as to thofe
duties.
In order that tenants of lands may have the benefit of the fame
exemptions and abatem.."nts by the fame rule as others whofe in-
comes are charged at rs. in the pound, the income of tenants in
Kngland who are charged at the rate of 9d. for every 203. of the
annual value of their farms, fhall be eftimated at 3-4thsofth3t
fum, by which the duty charg.d upon them will be equivalent to
the rate of is. on such 3-4tIi3. In the fame manner, and for the
fame reafon, the income of tenants in Scotland, who are charged
at the rate of 6d. in the pound, are to be valued atone half.
The claimant is to deliver, at the fame time that the return of
duty may be required, a declaration in writing figned by him of
his intention to claim the exemption or abateraot, which declara-
tion is to contain the particular fources from whence his income
ari.'es. •
If the claimant be chargeable under fchedule D, as engaged
in a profeffion or trade, or as having money in the funds, or
any otlicr property therein referred to, and in confequence make
a return of the amount of his income fo arifing with a view to its
being charged, the fettlement of the aflcflTment on that return will
alfo fettle to what abatement he is entitled; but if he has other
property, or hns any office or employment, which, added to his
income already returned, does not amount to 150I., then he mull
alfo make a return of futh other income, nferring to the affefT-
ment made upon it, if he is perfoiially aftefLd to it; and if he is
npt pej lonally aireiri;d to it, but derives his income from pay-
ments out of the profits of another, he muft Hate the fource from
whence that p.iyment comes, the annual amount thereof, and the
name of the perlon from whom he U entitled to receive it. So
if his income wholly confilh of the profits derived from lands or
offices, and he is not required to make any return for the purpofe
of being charged, he muft, notwitlillanding, for the purpofe of
claiming an abatement, make a return of the particulars of his
income, in the fame manner. Where the party is perfonally af»
fcfi'ed to the whole of his income, the bcne^t will be extended to
X biin
, [ 50 3
him by an alteration of the aflefTment : where he is notperfonally
affeffed he cannot otherwife receive the benefit than by fore-
flalling, if that worvi may be allowed, the dedudlion wliich his
debtor, tenant, or other perfon would be entitled to make on
payment of the interell oT his debt, rent, or other payment.
This will be done by granting him a certificate, ftating the
amount by which the payment on account of the duty is to be
diminiflied by the allowance granted to him. This certificate
will be equivalent to money ; it will pafs to the debtor, tenant, or
other pcifon; and on delivery to him, will entitle the creditor,
landlord, or other claimant, to the whole of his intereft, rent, or
other payment, as far as tlie amount of the allowance extends,
and except what remains of the duty to be dedudled after fub-
trading the amount of the allowance from it. In this manner
the certificate will pafs from hand to hand, until it comes to the
hand of the perfon affeffed; in his hand it will entitle him to be
difcharged from his affeffment for fo much as is contained in the
certificate, and to a return of doty in cafe the fame fhall have
been paid; and in this manr.er he alfo will be reimburfed. In
this proceeding there is fome intricacy, and therefore much at-
tention fliould he paid to it, to render it accurate.
The fubjed may be illuftrated by inftances : —
Suppofe A. to be in trade, and to derive the whole of his fnb-
fiftence from it, and that his affeffment is fettled at 120I. per
annum. On making this return he will claim an abatement, de-
claring the whole of his income to be derived from the above
fource. The Comraiffioners, on allowance of the claim, will re-
duce the rate of his affeffment from 1 s. to gd. for &\Qxy 20s, of his
iocome, or from 61. to 4!. 10s.
Suppofe, in addition to the above income, A. has property in
lands occupied by his tenant B., to the extent of 20I. per annum,
for which his tenant is affeffed, on making his return of duty
chargeable on himfelf he v,ill alfo return himfelf liable, as owner
of lands in the parifli ofX., in the occupation of B., and charged
in the affeflkent for the faid parifh on the annual value of 20I.,
and that either in his ftatement, or as above, he has delivered an
account of the whole of his income, which doth not exceed 140I.
per annum. On allow.once of this claim he will be afieffed at
I id. in the pound, and therefore will be entitled to be difcharged
from bis affeffme'nt to the amount of los., or from 61. to 5I. los.,
and will receive a certificate for is. and 8d. more, which on de-
livery to B.,his tenant, will dccreafc the dedudiion by that amount,
liamely, from 10s. to 8s. 4d., and B. will be entitled to reduce
the affeffment made on him in refpedl of that property, by
IS. 8d., having received from A. 8s. 4d., the remainder of the
duty charged ypon him.
Suppofe
[ 51 ]
Suppofe A. is. mortgagee for the fum of 2000I. at 5; per cent, on
the lands of C. let to B. at the rent of 300I., B. will be affiffed in
the fum of 15I. on account of his landlord's, tax, and in r il. ^s.
on account of his tenant's tax, making together z6l, 5s.; of which
fum 15I. will, on payment of his' rent to C, be allowed to
him. A. having no other income than the intereft of his mort-
gage, will claim an abatement, and will be entitled to an allow-
ance of 3d. in the pound, or il 53. For this he will receive a
certificate, and, on payment of the intereft to him, will deliver the
certincate to C. as fo much cafh, and will reduce the duty to be
deduced out of the intereft by that fum, viz. from 5I. to 3I. 158.
C. having allowed the whole duty, will, on the next payment of
'rent, deliver the certificate to his tenant B., who will difcharge
- the affeffment made on him for that fum, by application for that
' 'purpofc to the Commiflioners.
Thefc inftances may be fufficicnt to point out the manr.cr ia
which thefc provifions will operate.
In cafes of fmall properties, conftiling of mefliiages or lands, if
••the condition of the proprietor or occupier be fo well known to the
' affefTor, minifter of the parifh, and five refident houfeholders af-
fembled in vcftry, as to enable them to certify that the party hath no
other property than the propert}' affefTed in that parilh, either on him-
felf perfonally or on his tenant, and that the whole doth not exceed
- 60I., the AfTefTor will make his nbfervation thereon on the book of
''"eftimates made by him, and the certificate of the minifter and houfi-
' holders will be tranfmitted to the Commiffioners at the fame time;
from which documents, and the examination of the Affeffors, they
will be enabled to allow the exemption without the necelTity of
the parties' attendance en tlie Commiffioners. As it is abfolutcly
neceffary that every property, however fmall, (hould be included
in the eftimatc, becaufe that property, although a cottage only,
may belong to a confidcrable landed proprietor, Tor which he ought
to be charged to the landlord's duty, it will be important, in order
to prevent the trouble of numerous appeals, that the veltrv (hould
aiTemble in every pariih, and duly confider amongft themfelvesin
what indances this exemption will apply. In country parifhcs it
may apply as well to the proprietors as to tl-e tenants. In towns
it will apply only to the proprietors, and to thofe who are refident
in the parilh. Thi*y will cxercite their own difcretion in making
out their certificates, but it will be improper to incladc the cafe of
any perfon with whofc condition they are unacquainted, or en-
tertain a doubt as to his circumftanccs, or the amount or value of
his property.. It is intended as a remedial meafure, of introducing
a facility in granting exemptions, to fave the trouble and time of
the Commiffioners, as well as cxpence and trouble to th« party,
whofc lituation will not enable him to proceed c^rre^lly in obtain-
ing it, and who can ill afford fuch cxpence, or to be deprired of
E 2 the
[ P 3
. the benefit of his labour for the time neceflary in ptofccuting hii
appeal.
The abatements or allowances for children are to be obtained
in the fame manner as the abatements on the ground of income.
The former will apply, indeed, in a variety of cafes, beyond
the limits of the latter. They embrace perfons of all ranks and
degrees of fortune ; and, therefore, whatever difficulties may be
experienced in obtaining the abatements on the ground of income,
will unavoidably be met with in obtaining thofe for children.
The abatements for children extend to thofe born in lawful
wedlock, being either the children of the claimant, or of the
then or any former wife or hulhand of the claimant, by any for-
mer marriage, and lonajide maintained at the claimant's expence,
and exceeding the number of two of the above defcription. It is
a certain per centage on the amount of the claimant's income,
from whatever fources the fame may arife, for each child of the
above defcription exceeding two. Every portion, therefore, of the
claimant's income muft be brought forward. \t will not be fuf-
£aient that the claimant ftiall make a return of the income, but he
muft alfo fhew the amount of each aflelTment made upon him
pcrfonaliy, or made upon others, to the payment of which he will
ultimately be liable. The landed proprietor will find it neceffary
to enumerate each affefTment made upon himfelf and tenants, dif-
tinguifliing each perfon and amount. The creditor on different
fecurities will alfo find it neceffary to return each diftindly, and
produce each to the Commiffioners after receiving a fummons for
that purpofe. Thefe regulations will, under certain circumftances,
be produftive of confiderable trouble to the party, but they are
effentially neceffary to proteft the revenue from fraud.
' The claimant may be required to verify his return upon oath,
and muft attend the Commiffioners for that purpofe.
J, Any perfon guilty of fraud or contrivance in preferring his claim
,or obtaining a certificate from the Commiffioners, will forfeit the
fum of 50I.
Thefe are the principal points to be attended to by the parties
who are fubjeft to this tax. The principles of the tax, the gene-
ral mode by which it is to be carried into execution, and other
circumftances, to which the attention of individuals fhould be di-
xefted, have been placed in view by themfelves, as far as they
could be feparated into a diftindl; fulijeft. What could r>ot be fo
feparated, as belonging principally to the duties of the refpeftive
officers having the execution of the zSt, will be found under the
following heads relating to thofe officers :
;C S3 ]
The Duty o/" Assessors, under an A£fpaJ[ed in the
Forty -Third Year of the Reign of Hisprefent Ma-
jejly, intituled., " An A£t for granting to His
" Majefty until the Sixth Day of May next
" after the Ratification of a Definitive Treaty.
*' of Peace, a Contribution on the Profits
" ariling from Property, ProfelTions, Trades,
5' and Ofiiccs."
I. YOU being feverally appointed Affeflbrs for fuch of the
duties graoted by the above A<^, as are impofed on raeffuages,
lands, tenements, or hereditaments, within the limits of youjc
parifli, are, immediately after the receipt of your warrant,
to take charge of the books wherein you arc to make your
cftimates of the annual value of all fuch property, as well
for the purpofe of charging the fame in refpeft of the owner's
property therein, as in refpecl of the occupier's intereft for
the occupation, and to fet down fuch annual value in the rcipec-
tivc columns for thofe purpofes.
II. You are to obferve that the annual value is the rack-rent
at which the properties have been let within feven years ; or for-
fuch as have not been fo let within feven years, then the rack-
rent at which the fame are worth to be let.
III. For the purpofe of informing yourfelf, you are immedi->
ately to apply to the overfeers of the poor for your parilh to
infpect the poor's-rates ; and you are at liberty to take copies of
thofe rates ; and ycu are to inquire of them whether fuch rates
have been made by a pound- rate on the full value, or on any
proportionate part of the value; and if you learn from them the
aAual value, or the proportion at which fuch rate has been made,
yoQ are to proceed to make your eftimates according to the fol-
lowing Rules : —
I 3 BmU
C 54 ]
• Rule I. — You are not to cftimate any property at a lefs value
than the fame is eftimated at in the poor's-rate.
Rule 2. — If you are fatisfied that the rate has been made on
the full value on all the properties in your parifh, then you are
to make your eftiraates in the fame fums as in the poor's-rate.
Rule 3. — If the rate be made on any proportional part of the
poor's-rate, and you fhall have afcertained that proportion, you
are to obferve the fame proportion between the different pro-
perties, but you are to make your eftimate on each, by raifmg
the amount to the full value.
Rule 4. — Where properties of different kinds are rated at
different rates, but thofe of the fame kind are rated in a due
proportion to each other, then the rule of rating lands is to be
obferved by you throughout your eftimate*.
Rule
• The following inflances are inferted with a view to illuftrate thefc
Rules:
Suppofe the following to be the poor's-rate of a parifh at is, in the pound.
Value.
Occupiers,
Hate.
£■
£■
t.
d.
200
A. E.
10
180
CD.
9
160
E. F.
8
150
G. H.
7
10
J 40
I. K.
7
1 20
L. M.
6
110
N. 0.
S
10
ICO
P. (^
5
ifl, Suppofe the whole to confift of farms, and the full value, that is, the
adtual rent on a recent leafe, and where not let on the rent which might be
had for the farms, to be corredly ftated. The AffefTor's eftimate will then
be a mere copy of the fums contained in the firft column of the rate, both as
to the landlord's as the tenant's duty.
ad, Suppofe each property, inftead of being ratud at the full value, is
rated at two-thirds of that valuej by adding one half to each, the full
value will be afcertained, and the eftimate of the values will then fband
thus: £. 30c, 270, 440, z2Si 210,18©, 165, 150.
3d, Suppose
[ 55 ]
• Rule 5. — Where the fame proportion (hall have be€i»obferved
in the poor's-rate, although the particular proportion (hall not be
known to you, you are to proceed to afcertain the aftual rent
of any particular property in your parilh, which (hall have been
let
3d, Suppofe the properties of A. B., C. D., and \L. F., to cojiiill of farms,
an4 the other properties of houfes only, which houfes are rated at two-third
parts of their value, and the lands at their full value.
The cllimate according to the fourth Rule, on the three firft properties,
confining of farms, will be in the fame furas as in the ra'te ; and to obfervc
the fame rule in cftimating the houfes, one-half niuft be added to the value
of the houfes, by which increafe the full ^alue will be found of each pro-
perty. And the clliiiiate of the values will then Hand thus: ^. 200, 180,
160, 2*5, 210, 180,165, 150.
• To explain the fifth Rule, and apply it to the fam« rate, it will be fup-
pofed, that the occupiers, taking care only that the rate fliould not bear
harder on one than another, but wilhing to conceal the Rule by which th*
rate has been made, have reduced the value of each farm by fome fradlion
not difcover.'.ble, but by applying each value in the rate to the known value
of fome property in the parilh. The Afl'cffor will, according to the powers
veiled in him, and which will be mentioned hereafter, find the actual
value of fome farm in the parifli. Suppofe on that inquiry the adlual value
of A. B.'s farm to be 230I. or 30I. above the value in the rate; proceeding
on the ground that this is the proportion, namely 23 to 3kj, by which the
values have been reduced, or that fince the making of the race the values on
each farm have been increafed in the proportion of 20 to 23, then the value
of A. B.'s farm will be the bafis, or the foundation, of the other eitimates;
or in other words, the other farms will be increafed in the fame proportion,
or 3I. for every 20I. in the rate, and willftand thus: £. 230, 207, 184, 172,
10. 0, 161, 138, X25, 10. 0, 115.
But as, in many cafes, it cannot be known whether the fame proportion
has been prcfcrved or not, fume farther obfcrvations may be ufeful.
Whenever the rate has been recently fettled by a furvcy, or under an Ail
of Inclofure, fo as not to admit of any great variation in the values of the
properties in the mean time, although each may have been improved, wc
may cpnclude that the proportions are yet prefcrved, and in all fuch cafes it
will be fufiicient to find the adual rent of one farm : but it mull have hap.
pencdin many cafes, either where the whole or the greater part of (he pro-
perty is in the hands o&the fame proprietor or occupier, or under the fame
landlord, and not uncommonly, from negligence or inattention to their
iuterclls, the occupiers have not altered their poor Vrate fur a fcrics ut' years,
£ 4 durinj^
C 56 3
let within feven years ; and having afcertained it, you are to
make your eftimate on that property on the amount 01' fuch rack-
rent, and to conftitute that ellimate the bafis of other eftimates
on other properties, on which you are to make proportional
increafes,
* Rule 6. — "Where there is no pcor's-rate in any parifli, or where
any property ftiall not be rated in any poor's- rate, you arc to make
your
during which period the farms may have heen improved in different de-
grees, and the proportion, originally perhaps uniform, has become unequal,
fo that to follow that proportion in any way would produce an inequality in
the tax, it may be ncceffary to purfue fume other mode of inquiry, as di^
redled by the Adl; but before that mode be reforted to, it will be ufcful to
point out a mode of afcertaining whether the proportions in the poor's- rate
vary from the actual improved value. Find the a<3ual value of the rents of
any two fairas; by comparing them together, it will be feen whether they
are improved in the fame or different proportions. Tbus,. if A. B.'s farm,
valued at 2O0I., be increafed to the value of 230!., and C. D.'s farm, valued
at 180I., be increafed to 207I., you know that the proportion between them
has been preferved; and iinlefs particular reafons are affigned, it will be fair
to prefume that the other properties have increafed in proportion, fo a» ta
admit of thcapplication of the fifth Rule. But if you find A. B,'s farm
remains at 230I. whilft C. D.'s is increafed to 22cl., then it will appear that
C. D.'s farm ha^been improved in a greater degree, and it would be utifafft
to proceed according to the proportions in the poor's-rate.
The fifth Rule has alfo another application : that is, where different
kinds of property are rated in the fame poor's-r^ite in different proportions,
as gnder the third Rule. In this cafe, although the rent of a farm may
fervc as a bafis for other farms, yet the fame bafis cannot apply to houfes,
as being in their nature capable of improvement, and fnhjeiit to decay in
different degrees. Whenever fuch properties are fo rated, ftili prefuming
that the proportion has been duly obferved in the rate, the adlual rent of
fomc one houfe may be found, and from thence, by following the propor-
tion in the rate, the eftimates on other hoiifes may be made. This, how-
ever, can only be done where recent valuations have been taken of fucH
property, or where they continue in the fnnie ftate of repair, or proportion-
ally fo, and if no great difference has intervened in their relative values.
• The fixth and feventh Rules, comprehending cafes of a different nature,
but referring each to the difcretionary powers of the Affeffors, may receive
an interpretation together, id, Where tliere is no poor'.s-rate, as in extra-
parochial places and particular liberties; 2dly, Where the properties belong
C 57 ]
your efllicate according to the beft information ypu can obtairi,
ot the adual rent at which any property is let, provided th<it
property
to one or more proprietwrs, who undertake the maintenance of the poor
without the formalities of a rate; jdly, Where the poor's rate affords no
juft proportion, as where the fa'iiehas heen hsedlcfsly made, or has not been
duly corrcilcd accon'ing to the ftate of improvement, or any fraud has been
praiftifcd to introduce any inequality; or, 4thly, Where no property has
been let at rack-rent within the period of feven years. In all thefj cafes,
the Affcffors are required to make their eflimates, according to the beft of
their judgment, an each property feparately, laying afide wholly the value
in the poof's rate.
To paifue thefc Rules according to the intent of the AA, the AffcITors
muft inform thenfelves of the nature of the rule by whicli the poor's-ratc
has been made, and the circumftances under which it has been made. The
©verfeers will a(5 with kindnefs to their parifh, and to themfclves, by affill-
ing the Affcffors, to the utmoft of their power, in forming a right judgment
in the firft inftance. The neceffity there will be of examining the ovcr-
fters on oath, of furchar-jing, and confequently of appeals, may, in a great
meafure, be obviated by that afliftance; and as the powers of the Ad arc
fnch, that no evaGon can ultimately take place, the moft prompt aflillancc
will be themoft prudent. The enquiries of the AiTcffors fliould be diredcd
to, whether the poors-rate has been recently made or corrected, and with
what degree of attention, whether under a general furvey, or under fuch
a5(tal invcftigation as might be neccffary to make a juft and fair rate.
And in doing this, they muft remember that the intcrcft o" the inhabitants
extends no farther than that they fhould refpedlivcly be charged in a due
proportion to each other. It is not important to them that the rate fliould
be made on the full value, inafmuch as two or more rates on half the value
will, at the end of the year, be prodiiiftive of the fame refult as one or half
the number of rates on the full value. AfTefTors ihould therefore be
extremely guarded againft admitting the values in the r.ite as the extent of
their eftimates, unlefs in thofe cafes where there is decifive evidence the
rates are made on the full rack-rent. On the other hand, they niay, unlefs
the contrary is apparent, conclude, that the rates are made in a due propor-
tion; and having difcovercd that proportion, cither by the adual afcertain-
ment of the fjtS, or by purfuing the mode pointed out by the fifth Rule,
they may, with fafcty to the public revenue, purfuc the proportion, adding
to the value of each property the proportional iocrea£e, of which an ioftaace
has been given.
The Afleffors, however, fliould always remember, that thcfe Rules are
given to lead their judgment only, but are in no cafe binding where the
Mtcs woulU^ io their judgment, lead them to an erroneous cftimate.
C 58 3
property has been let within feven years, at rack-rent ; but
where any property has not been fo let, then your eftimate is-t»'
be made on the rent at what the lame is worth to be let.
Rule 7. — Where the poor's-rate af your parish will not afford
a juft proportion of the value of properties fituate therein, ac-
cording to any of the rules before mentioned ; or there fliall not
be any property whereon you can form the bafis of your efti-
mate, yo« then will, according to the beft of your judgment,
afcertain the annual value of all the feveral properties in your
parifli, and make your elliraates according to fuch value.
IV. If you find that the poor's-rate in your parifh is not made
on the full value of all the properties, or if you cannot difcover
the exaft proportion in which it has been made, or if there be
any property (fuch as cottages, gardens, orchards, tithes,
whether great or fmall, any woods, commons, manors, fairs,
markets, mines, quarries, and the like), which have not been
charged in the poor's-rate, it will be your indifpenfaHe duty,
in all fuch cafes, to give to the occupier, or leave at his abode,
or on the premifes, a notice according to the form delivered to
you, marked No. 4 ; and upon receiving fuch account, y.ou
are to make an eftimate of the annual value thereof, and infert
the fame in your certificate, which eftimate you are to make
according to the amount delivered to you, if you are fatisfied
therewith ; but if you are not fatisfied therewith, you are to
charge the property according to the beft of your judgment.
You are to obferve that there are two columns in the papers of
afTeffments delivered to you. In the firft of which, intituled
** The Landlord's Duty," you are to infert the annual value of
all property in your parifh, confifting of lands, tenements, or
hereditaments, including, as well as lands, all manors, mefTuages,
quarries of ftone, (late, lime-ftone, and chalk; mines of coal,
tin, lead, copper, mundic, iron, and other mines; iron-mills,
furnaces, and other iron- works, and other mills and engines of
th«
[ 59 ]
tlie like nature ; all falt-fprings and falt-wofks ; all alum-mines
and alum-works ; all parks, chaces, warrens, forerts, underwoods,
and coppices ; all water-works, dreams of water, canals. Inland
navigations, docks, and fifliings : all tithes, rents, and compofi-
tions for tithes, corn-rents, and other payments in lieu of tithes ;
all rights of markets and fairs, and all ways, bridges, and ferries^
and all other profits arifing out of lands or tenements, or from
hereditaments in your parilh, except where the owner or perfon
entitled to the profits thereof, (hall give you notice that the
profits arife from canals, inland navigations, or ftreams of
water, or from docks or wafer works of a public nature, belong-
ing to a company of proprietors.
Or that the profits arife from mines of coal, tin, lead, copper,
mundic, iron, or other mines; or from iron mills, furnaces, or
other iron-works, or from mills or engines of a like nature ; or
from falt-fprings or falt-works, or from alum-mines or alum-
works, or from water-works, ftreams of water, canals, inland
navigations or docks, carried on by the owners as a trade : or
that the fame is let, but not at a certain annual rent.
Or that the profits arifi from mills, furnaces, works, engines,
bridges, or ferries, which are Lt in fuch manner, that the rent
will afford no jull rule of cftimate.
And that fuch profits are returned by them to the Com*
mifiioners, to the intent the fame may he charged unier the
regulations contained in the fchedulc of the A(\, marked (D).
V. In the fecond of the faid columns, intituled " The Tenant's
" Duty," you are to infert the fame annual value of all lands,
and alfo of all other property, as in the column fur the Land-
lord's Duty, except of dwclHng-houfes held diftindl from farms,
and except tithes, which you arc to confider as not yielding
any profit to the occupier ; but tithes let to any other perfon
tliaa the occupier of the lands where the tithes arife, yield a
profit,
[ 6o ]
profit, and you muft make your cftimate of fuc;h tithes accord-
ing LO the rent.
VI. You are to take notice, that tenants of lands held under leafes
commencing within {even years, are at liberty to produce to
ypp tiiofe leafes; and if you are fatisfied that in thofe leafes the
Tgpt referyed is the full confideration, or, in other terms, that
^icy are let at rack- rent, you will then make your eftimate ac-
(pp^dijjgly. The fame rule you will obfcrve as to any agreement
in writing for a letting within feven years, which {hall be pro-
duced to you.
VII. Yoo are alfo to obferve, that from the eftimate for the
landlord's duty there may be deduced certain payments, to
which he is liable, out of his rent, videlicet,
ift, The amount of the old land-tax which has not been re-
deemed but paid within the preceding year,
2d, The amount of any public rates or affeffraents paid witbia
the preceding year, in refpeft of draining, fencing, or embank-
ing. Thefe extend only to fuch parts of the country where the
lands are drained under Commiffioners of Sewers, or under feme
ipecial authority created by Aft of Parliament,
If you find, upon the produftion of any leafe or agreement,
that the landlord has covenanted to pay the poor's rate, or a
compofition for tithes, out of the rent, you are at liberty to make
and allow a dedudion from the rent, ec^ual to the payment for
one year.
All which deductions allowed by you, yon are to fet down on
the certificate of afleffment, in the-column for that purpofe ; but
you are not to allow the fame, urilCiS you receive an account in
wxiting, either fiora the landlord or tenant, of tlie annual
amount
[ «I ]
4tn6unt thereof, and fuch proof* thfefet^f as will fatisfy you of the
judice of the claim.
VIII. You will alfo obferve, that from the eftimate for the
tenant's duty certain deduflions may alfo be made.
If the farm be difchargcd of or free from tithes, and let fiec
from tithes, you are to deduft one eighth of the rent, and make
your eftiraate on the remaining feven-eighths. If a fmaU
money-payment or modus haS been ufuaHy payable by the
tenant, you arc alfo to dedud fuch fum as, together with the
modus, will amount to one -eighth of the rent.
Where a corn-rent, or a modem compofition, is. payable for
tithes, you are t<i feparate the corn-rent, or compofition, Trooi
your eflimate of the rent, and charge the tenant's duty on tlie
landlord's rent only.
Where the tenant has agreed to pay the land-tax or any oth.cr
of the charges payable by the landlord, you are to add the
amount of one year's payment to the rent, and return ibe
whole as your eftimate.
IX. When you are unable to make your affeffmcnt according
to the dircdions before given, or ftiall* be obftru«5led in the
execution thereof, you arc to apply to us, or fuch of the Cora-
miffioners as (hall b«t prcfent, or to the Surveyor of the diftri<f>,
or the Infpedor, who will inilruA you, and give you alliilaacey
X. When you have completed your edimates, of all the lands*
tenements, and hereditaments within your parilh, you are to
r«ake out yoiir ccrtjiicarcs thereof, and deliver the fame to uj,
at the time and place contained at the end cf thefe Inftruc-
tions, and will' fet down in tl-.e proper columns for that pur-
p fc, the full abd'juft annual value thereof, cftitnafed adcori.
[ ^^ ]
, ing tothefe our Tnftrm^ions, together with the names and fur-
names of the occupiers or proprietors thereof.
XL Ycu are alfo perfonaUy to appear before us, and on your
oath or folemn affirraationj verify before us tl^e truth of your
eftimates. And you are to furamoh, in cafe you Ihali be re-
quired fo to do by the Surveyor or infpeftor, the overfeers of the
poor of your parifn to appear before us, at the fame time and
place, and tliey and you will then and there be examined by
us touching the proportions between the poor's rate for your
parifh and the value of properties charged therein, and whether
the propertiesi or any, and which of them, have been valued
tberein at the amount, or at any and what proportion of the
annual value thereof, and what ought to be the juft proportion
between the rates on the different properties therein charged, if
the amount of the values thereof and the fame proportion be-
tween the rates had been"- obfet ved throughout the poor's-rate,
and alfo what property fhall have been omitted in the rate, and
which of the properties Ihall have been returned to you as en-
titled to be charged on an average of three years, namely, the
properties enumerated in fefl. 4. of thefe Inllruftlons. And you
will come prepar^ii to' aiifwer all fuch queftions as fliall be
demanded of you touching the premifes.
XII. If there be no poorVrate in your parifh en which yoa
can make your eftimates according to thefe Inftruftions, and the
occupier ftiall refufa to give you, upon due notice, an account>
in writing, of the amoVint of the annual value of the property in
his or her occupation, you are to make immediate application
to us, in order that you may, under our authority, enter upon
any fuch lands or grounds to mcafure and furvey the fame.
XIII, Laflly, In confideration of your extraordinary care
and pains requifite in making and a^jufting the firft year's
affeffment, you will receive fuch allowance as we (hall think
you entitled unto, not exceeding twopence in the pound, in
cafe you arc not alfo appointed Colleftor of tlie faid duties, and
one
[ 63 ]
one penny in the pound in cafe you are Colledor ; by virtue of
which laft-mcntioned appointment you will receive a further
allowance of threepence in the pound. But you are to take
notice that thefe allowances to be made to you as Affeflbr will
be reduced or taken away by us> in cafe we (hall find reafon to
increafe your eilimates to the extent of one-third of the funis
afleffed by u?, or Ihall be otherwife of opinion you have not
faithfully performed your duty.
YOU being alfo appointed Affeflbr for fuch of the duties
granted by the above A&. as are impofcd on other property not
before cl^arged by you, and on profeffions and trades exercifed
or carried on within your parifli, you are, immediately after the
receipt of this Warrant, and of tl^efe Inftructions and Diiec-
tioBs, to take charge of the papers delivered to you here-
with, containing the notices required to be given by you,
under 4he faid act ; and proceed, with all pofTible diligence and
difpatch, to give to every houfcholder, and other perfon, of
whom you arc informed, refiding within the limits of the place
for which you. act, or leave at his or her dwelling-houfe within
the faid limits, one of the particular Notices with the Forms an-
nexed thereto ; and, if any dwelling-houfe therein is let in diftin^
apartments, and occupied didinctly by different families or per«
fons, then to give or leave the like notice to or for the occupier
of every fucji diftinct apartment <n like manner; and immediately
make out a lift of the names of all perfons to, or for, whom you
have given or left fuch notices.
You arc to take care, before the delivery of any fuch notice,
to fign the fame with your proper name, and to mention thereio
the fituation of your dwelling-houfe, where the returns required
by the notices to be made are to be delivered to or left fot
you.
Yoo
r 64 3
V ' Vbu are to receive the returns, containing the lifts or declara-
' tiohs of all jjerfons returning the fame to you, and carefully td
preferve the fame, and mark on ydur Kft thofe who make luch
returns to you ; arid you ar? alfo to make out an accurate lift of
all perfons, within your limits, who ncgled to make or return,
anv lift:, or declaration, which, by the faid notice they are fever-
aliy recjuifed to make or return, as far as it is in your power fo
to do, from what may come to your knowledge, or from any in-
formation it may be in your power to procure in that refpeft.
And you are alfo to rexxive fuch ftatements as may be delivered
to you, and deliver the fame to the Commiflioners, at their ofHcCj
jn the fame ftate you receive them, without opening them.
" "WKeri you riiall have received, from any householder of occu-
pier of any diftinft apartment, any return of lodgers or inmates>
or others, refident in any dwelling-houfe or difti'nft apartmehtj
you are to give or leave the like notices to every lodger, inmate,
or other perfon fo refident within your limits, to make out, and
* fign, and'Sclivef'tdJrou,' lifts, or ftatements', or declarations, fiihi-
. 'lar to thofe before reqiiired of houfeholdcrs "atid occupiers. And
jf-ou are alfo to make out an accurate lift of the names of every
lodger, inmate, and other fuch perfon refident within your limits
"■ as aforefaid, who ftiall negleft to make fuch return as he or ftie
is required to make by fuch notices ; and you will obferve that
'^ all perfons aftihg as truftees, agents, receivers, guardians, tutors,
■' curators^ or comniittees, or in any other cnarader for and on the
, behalf of infants, idedts, lunatics, married women, and perfons
y1--'
^ "abferit out of the fealm^ are to return lifts and ftatements of thofe
"for whoni tli'ey aft, and with whom they are joined in fuch trufts :
Therefore you are alfo to make out accurate lifts of thofe who
aft on the behalf of any other perfon, and a like lift of the
nianies of all thofe on whofe' behalf any fuch lifts arid ftatements
^ ought to have been made' but, and returned to vou, as far as' the
^Taime' ftiall come to your knowledge, or you can procure inforraa-
tlon rcfpefting the fame.
*-" Yott
C 65 }
Yoo are alfo required, at the fame time that yoa (hall de-
liver the notices before mentioned, to caufe general notices, to
the like effeft with thofe before delivered, to be fixed on the
church and chapel door, and market-houfe, or markct-crofs,
within the faid limits ; or if there are no fiich places, within your
limits, where the fame can be fixed, then on fimilar places in
the neighbouring parifh or place ; and you are to caufe fuch no«
tices to be replaced, from time to time, as often as the fame
(hall in any way be defaced, damaged, or deftroycd, particularly
within the teii days preceding the time appointed for the return
of lifts and flatements to you ; which general notice is binding
on all perfons within your limits. And you are required to make
a memorandum of the time of your fixing fuch notice, and its
continuance thereon.
And you are enjoined to appear before the Commiflion-
ers appointed for the purpofcs of the AA, at the firft meeting
appointed to be held by them ; of the time and place of which
meeting you are to inform yourfelf, and alfo at all other fubfe-
quent meetings, at which your attendance Ihall be required hf
fuch Commifiloners ; and you are, in prefence of fuch Commif*
fioners as (hall be prcfent at fuch firft or other meeting or meet,
ings, at which the fame (hall be required, to return a lift of the
names of all perfons to uhom particular notices have been de-
livered, and to make an oath (or affirmation, if you are one of
the people called Qnakers), of the feveral matters required by
the Ads, wkich are to the effcifl, viz. that the feveral notice*
before mentioned and required to be delivered to houfehuldert
and occupiers, and to lodgers, inmates, and other refidents, have*
according to the bcft of your knowledge and belief, been duly
ferved upon all houfeholders and occupiers, and upon all lodgers,
inmates, and other perfons within the limits of the place for
which you adl, and that the general notices before mentioned
have been duly affixed in the manner required ; and that the lift
delivered by you contains the name of every perfoh to whom
fuch notices have beea given.
t And
C 66 1
And you are to take notice, that if you neglect to appeir be-
fore the faid Commiffioners, and make fuch oath be affirmation,
or omit to return the name or names of any perfoa or perfont
whofe name ought to be included in any fuch lift as 'i^'^^ic-''
mentioned, you will forfeit for every fuch offence a liim not ex-
ceeding the fum of 20I, .
; 3
JSND OF THE FIRST PAR-^'.^
iif
I. GOLD, PRINTER, :^03, SHOE-LAKE.
INDEXj
TABLE OF CONTENTS;
REFERRINC,
IN THE DIFFERENT COLUMNS,
TO THE
SECTIONS AND PAGES OF THE ACT.
A
47
60
6t
70
62
7«
Sect. Page
«r Scbe^,
BATEMENTS,
AflfiTmeiUs on L:inds fiibje^ thereto in certain Cafes
On /Vff ffii'Ciiis uivn Landseftimated above annual Vaiue
Lands may be abated 10 the annual Rent
In cafe o{ PAiperty in difpute under any CoiMt having
been overch;irge<l 78 83
Afft-flVnents to be made without AbaleiTient, unkfi al-
lowed by the Aft
On account tif Dimiiuition of PioPts
On ceafing to carry on Trade or Profefljon, and on the
Death ot the Party affiiffed
On Profits of Offices
On the Ground of Profits being lefs than 150I. per
Annmn
Claims to, to be proved under Provillons of Schedule
(D) . -
\]q'*/ to be made in faror of Occup.ers under Scliedule
(B)
On account of Children
T.I be made iijwn the Declaration of the Parties
By what Commiffioneri the Clnimi= for Abatement
under all the Sclieduits relptdlively injy be heard
Whrn allowed by CeitiHcate from other (Jommifliorers
How to ht granted to a Party liable to DciiuiJlionifioin
Paymriits to be made to him by others
In cafe of Income derived from diffacnt Souices
To be m-idc in cafe of Payments by others from the
AflclTmeiU charged upon the Party making fuch
Payments
May be allt>wed by Referees
May be claimed by Cop;ircencrs and Joint Tenants,
according to their rdptftivc Intirclls and Shares
May be cljime<) by Attcinits or Agents
Claims to, (hdi bt jir n rd on Oath, if required
May be returned on Cciiifica'c of Ad-rturs, when the
Income is certified to i>e under 60I. 305
A
129
131
161
i6a
161
163
.85
J91
193
198
»9}
aco
194.
2CO
195
aoi
196
aoa
197
ao4
.98
204
J99
ics
X99
ao6
a 00
a-.?
101
ac8
aca
ac8
ao}
> 9
ao*
ao9
miNTED BV 1. C9L0, 103, SHOE-LANt, L9NBOII.
INDEX, Sec.
ABATEMENTS,
May be allowed on Cpi'ificates of Houfchoklei'S, and
others, in cafe ot Occupiers of Lands
How ro be obtained when tlie Cliinis are on Payments
made by others from which Dedu6tions for the
Duty are mule
Abatements for Children, Declaration for claiming
, Certificate to be delivered to Perfoiis claiming to deduft
from Payments made by others
ABSENTEES.
Siibjeds, ordinarily refident, being occafionally abftnt,
to be charged as refident
ABSTRACTS
To be made bv Clerks of the Returns under Schedule
ACCOUNT,
Oi"> In whit Cafes the Occupisr of Lands Is to ddiver an
c ; Account of the annual Value to the Afll'fTor
1 7 To be delivered to the Affifflbrs of Lands, &C. by
Perfcns claiming De-'u^tions *
•- a Of the Rent to be proiiuced where the Occupier has not
the Pofleffion of the Leafe
: I To be kept feparately of Duty paid upon Dividends
: r fettled by Referees
Of Dividends to be delivered to fuch InfpeBor as the
: r . CommifTioners for Affairs of Taxes flin'l authorize
1 m: To be kept at the Bank of Payments received on Af-
feffnients
^ It Offii'ch Payments to befent to Commiffionets, and to
the Tax Office
•• ' To Jbe opened by tlie Bank with the Comir.iflioners^ of
Treafury of Monies paid there
ACCOUNTANT GENERAL
In Chancery- to do all A6ts necefi'Tv, fn order that in
AfTiffinant may be made on Dividends vindev the
Control of the Court
^ - c To Tetain the Duty out of Dividends received by him
cr Scht d,
Page
ACT
206
207
G
85
135
3*
3+
35
75
75
173
173
ai^
77
77
Foip ^confolidating certain Provifions of former Tax
Afls, iiiade applicable in iis Powers and Regula-
tions to this A£t , , .
To be executed from the 5th April of each Year, by the
jCommifiioners appointed for that. Year, as well
for tha Arrears ofYormer Years ss the Duties of
. that Y«ir : . .
Regulations of Coniolidating Afts to be purfued in ap-
. pointing Afleffors and Collectors
Confoiiuating A<fts, Powers with refpeft to Surveyors,
. &c. etiendcd to this Aft, -^i*-^.5Arif.:-e^w«9-.
212
248
250
92
137
4S
5»
50
81
8s
173
174-
22-?
81
*-29
212
21,
Z'il
231
23Z
231
IN £ X, ^C.
SgS. Pagt
cr Scbed.
ACT,
AppMls may be made according to Regnlatlons of the
n»id \t\9 ' 56 68
No Contract binding contrary to the latent of this
Aa
CommencerTTent and Continuance of
May be altered ddring the prefeni Scffiort
ADJOURNMENT
Oi Additional CommifTjoners 143 143
ADMINISTRATOR. Vide Executor.
ADVANCE.
Duties lettled by Reference may be paid in Ad?ance itz 117
Duty may be paid in Advance into the Bank i'5'4 1 74.
ADVENTURE. Vld« Trade.
ADVOCATE GENERAL
In Scotland to iffiie Procefs fot- Recovery of Arrear?
due on Anelfinenis upon Dividends Sd 84
AFFIDAVIT
To be delivered by the Parties farcharged, with their
Schedules 56 67
AFFIRMATION. Vide Oatb. '
AGE*
Truftees of Perfons of/a// Agr to return Lifts of their
Names and Refidences only, if refident in Great
Biitain
Parents, Guardians, &c. of Perfons under Ag{, liable
to Payment of the Duties chaigcable upon them
AGENT,
On receipt of Dividends, liable to Penalty for not re-
taining and paying the Duty thereon
For Partners in Tiade, to deliver a Return, if no a6l«
ing Partner is refident
To malce Returns with refpeft to Profits from Poffef-
ftons in Irrland and Biitifb Plantations
May verify S:atenient delivered for his Principal
May make Claims fur Abatements or Exemptions in be> \
half of his Principal aoj aoS
Vide Tru/itet,
AGREEMENT. Vide Leafe.
ALLOWANCE
To AffelTors, for nuking the firft Y«»r's Eftimatet on
Lnnds, &c. 41 5^
To Referees |a» 124
To t)cputy Receivers 169 i7»
T« €oii«Aors and Cbrlu of Cotcmiflioners. 215 sa6
Vide V\fcctnt.
A2
5*
96
214
22*
80
84
95
xox
97
138
>3»
ift Gen. MI
INDEX, See,
or Sched»
ALUM MINES and WORKS,
Chargeable bn annual Value. A 30
Vfde Lands.
May he charged, when carried on as Trade, under
Schedule (D) . loz 105
Uncertain in the Value or tint, let to be charged as
Profits from" Trade where fituate 104 107
Vide Trade.
' AMENDMENT. Vide Statement or Schedule.
ANNUAL VALUE, .ilv i. .
All Lands, and other Properties chargeable in lUce
Manner, to be charged on their annual Value A 30
C A "
Defined, in regard to Lands and other Properties) ^ ^
■^ chargtable to Landlords' Duty j R l"^'
Lands, Houfes, &c. in rcfpe6t of Occnpafiort, to be
charged upon , B 49
Mode of cftimating annual Value of Properties charge-
_ able by Schedules (A and B), according to Poors
Kates.
yide Latid'. chargeahlf. under Sche-
dules (A and BJ, and Poors Rate.
To be eftimated exclufiveof Rates, Taxes, or Tythes") a c. g ^
paid by Lnndlord out of the Rent referved, to> V46
which Payments by Law the Occupier is liabiey >
To be eilimated, including Payments made by the"^ A&R 7
Occupier, which by Law are a Charge upon the^ , ^ . W6
Landlord ) )
How to be computed, if the Rent depend on the^ A & B 1
Price of Corn, or a(5tual Produce of the Lands, m 2th & i3thy47
&c. 3 Rules
'"" - Fur which Land$, &c. are let, or worth to be let, to '
be fet down in the Afleflbrs' Eltimates
May be afcertained by a Survey
i ■ ■ by Valuation
Uncertain, Duty in refpeft of fuch Property to be
J.. -charged under iSchedule(D) D 9*
APPEAL,
' D^uftions on account of Fines may be made upon
-Appeal ' A 36
Overcharge on Lands may be diminiOied upon Ap-J A & B 7
peal I 8th Rule i*^
To be m^de and heard according to Regulations of
Confolidating A<Sls i 56 68
From the Sur\ eyor's Certificate of Surcharge 57 68
Schedule to be produced upon 5S 68
-Againit Oyeicli?rge on Lands . 6i 70
Before Commiinoners for General Pwrpofes, again ft
AiTeffment of Additional Commiifioners, under
Schedule (D) i4<- '43
Times limited for hearing. .. ^ , J45 ^44
Notice thereof to be fixed 6"p Church Doors' ' 145 "44
Alio in the C6tnmiffioiie»s' Office 146 I4S
)
40
54
46
59
59
69
146
147
U5
»4S
148
147
149
165
147
166
1 « D E X, &C.
Sea. Tag*
or ScheJ.
APPEAL,
Further Time may be allovred in certain Cafes
May be fubmitted to Referee*
Upon receiving Notice of, the Commifliioners to IfTue
Precept tor Sclicdule
Againft tlie ObJ£tlion of the Surveyor, the Schedule or
AneiTments
Of Commiflioncrs, againft AflTtflmentsmade upon them
In fupport of Claims for Abatements or Exemptions
objefted to by the Surveyor 196 203
May be made by Atiornies or Agents on account of
others 2c8 acj
APPELLANT
To caufe Valuation to be made of his Lands in cer-
tain Cafes 59 69
To pay Cofts and Charges of Valuation, if it exceed
the Value fixed by himfelt, when direttcd by
the Cominilfioiiers 59 69
Powers and Rules \ii Appea,!. Vide Appeal.
APPOINTMENT -
Of CommiflTioners for General Purpofes of the Aft 3 5
Negle£l of, to be notified to the Surveyor from the Tax
Office 10 13
Of Additional Commillioners 23 24
Of Commifliohcis fwr Offices 179 186
Duratiun of Appointment of CommiflTioners fur Offices 180 187
In what Departments Pcrfons holding Appoiniments
arc to be aflfclled 1 8 z 1 8 3
APPROPRIATION
Of the Monies railed under this AA 228 219
ARREARS
Of former Years to be levied and recovered by the Com-
miilioners appointed foi the current Year 22 si
Due from Landlords or Owners of Lands, dyingwith-C A 7
ill the Year, to be paid by the H^irs 1 r Kxucut(MS^2 9th Rule 5
How and by whom to be paid on Change of Occupation
of Lands, &c.
To be re-.ffcfftd on theParilhes
Upon AflTtfTmcntg on Dividends recoverable as a Debt
upon Recoid, in any Part of the United. Kingdom
How to be iccovcieii from Fcrfons leniov ing
From Perfons quitting Offices or Employments, or
dying within the Year
Of Duty upon Office* tu be ftopped.out of the Salaries,
&c.
Department of Offices anfwei able for Arrears, and to
be re-airtffed fi.r 1 hem
Which cannot be ilopped out of the Salaries, &c., to
be rtcoveied where the Part) ithdts
ASSESSMENTS,
Times limited by the Confolidatinj; Afts not to be ob-
ferved in making the fird AirifTment uikier this Aft 23
A 3
B
5'
4»
62
80
160
84
161
E
177
E
»79
188
194
189
196
I K D E X) &C.
SeSi. Page
or Scbed.
ASSESSMENTS,
On Allowance of Deduflions, to be amended
In refpeiSl of Occupation of Lands, to be in force oner
Year, notwithltaiiding any Change ^
PayabJc by quarterly or half yearly Inltalments
Surveyors to have free Accel"* to them, with Liberty to
amend and to certify Defeats
Not to be affefted by reafon of any Miftake in Names
or Defcription of Properties
To be made by the Commilfioncrs, according to the
Surveyors' Certificate, againil the Schedule and
Affidavit of Parties furciiarged •
Appeal from, according to Regulations of Confolldat-
itigAfts
Made on Certificate of Sjirveyor diflatisfied with
Schedules, may be appealed againll
Upon Appeal, Scheckile niuii; be produced
Xo be made according to Valuatior. oi Lands
When made above Val.ue of Lands, may be reduced
upon Appeal
To be altered, upon Appeal, on Produftion of Leafe
May be increafcd, if lels than the Value of the Lands
In double Duty, If Surcharge of the Surveyor is con-
firmed
On Profits under Schedule ("D), may be fettled, by
Reference
By Referees, Manner of proceeding
To be made on the Certificate of Referees
One Afi'eirment only to be made on joint TruftceS
Double AiTelTment upon Trullees to be difcharged
To be made by Additional CommUliontrs upon fatis-
faftory Statements under Schedule (D)
After Verification of Statement, to be final, unLfs
objefted to by the Surveyor
To be altered according to Opinion bf Commifiioiiers,
upon Appeal 137 135
To be made by Commiffioners according to the bcft
of their Judgment, If Statements have not been de-
livered, or are infufficient
To be amended on Certificate of the Surveyor
Appealed againll, not to be altered or confirmed until
Appeal has been heard
After Difallowance of Surveyors' Objeflions, or htaring
Appeal, may be coufirmed or altered
On riegle<aing to return Schedule, or verify, or anfwer
Queftions, the Commiffioners toaffefs accordingto
the beft of their Judgment 1^4. ijj
In double Duty, on dcfedive Schedules, or Neglefl to
deliver Schedules
May be abated on Diminution of Profits
Or, for/pecific Caufe, as ceafing to carry on Trade, &c»
Relief to be given in cafe of double Affeilinents
Tbe like, in Cafes of double Afleffments, by difTciint
Ceramiliionws, es the fam« Properly i4+ 165
A
B
5d Rule
49
61
53
63
S3
6s
55
67
56
68
57
58
59
68
6S
69
61
62
63
70
71
73
64
7*
110
II£
"3
116
126
126
128
iz8
136
137
136
4
13S
•39
^4*
141
141
149
148
150
142
15s
'5S
i6r
16:^
i6i
163
163
164
INDEX, &C.
Se£l. Page
Or Scbcd.
Z4. 13
28 27
30 »8
ASSESSMENTS
Made afscr Time when any of the Inftaln'erts hecrme
due, the Commilfioncrs to fettle the Pciiods of
Payments 171 172
On Public OlKces and Employments of Profit, and on
Anniii'ies payable out oi the Public Revenue 176 175
To be ill toice for one Year E 177
On Officts not exercifed at the Head Office, to be
nwde there 181 187
Peilqdsoflnftalments on Affeffments in Schedule (E) aio xj
ASSESSORS
To ektcute the Aft with Reference to the Powers of
tiie Conf'iiiditing A>$\s xj 23
To deliver tlie Notices from the Commifljoners for Ge-
neral Porpofes to the Additional Commiirnntrs,
under Sclijdule (D),and to (iimmon them 10 meet
To be appointed at tiie fecond Meeting ot Co'moiif-
fiuncis
To be appointed by the Commiffioners for General
Piirpofes
Vefted with the Powers granted by the ConLlidatinsj
Aas
O'lth to be taken by them
W heie Lands, Sic. are not rated to the full Value in the
Poors' Rates, nor in any given proportionate
Part, the Affertbr to require an Account of the'
Value fronts tiie Fartv
If not fatistied with the Account, to eftimate the Pro-
perty to the belt of his Judgment
In Cafes of Tenants at Rack. Rent, producing 'heir
Leafes, then to elHmate on the K*nc relerved
under certain Provifoes
Not to allow Deductions in value of Lar.Js, &.'c. imlefs
Account thereof is delivered in Wi'itiiig
To make Etlimate of Lands on Kent refeivcd, in cafe
Leafe is produced
In Scotland, to leave Hotice requiring Production of
LeaCts, and to make ElUmate on Rents itfcrvv.d
theieia
To nt^ki- their Eftimates on Lands, and f»t down the
full Value they are let at, or are worth to be let,
Allowancei to, for the firft Year's AireflTment ujjon
Lar.ds, &c.
To apply to CommilTioners and Surveyors foi In-
lii unions
To be examined by the CommiflionerR, if their Efti-
mates are objeded to by the Surveyor
To give Notice to Overlcei s to produce Poors Rates
May examine and copy P.irochial Kates
In Scotland, to lake Affiftance of Schoolmafters for
making their Valuation of Lands
May examine and furvey, to afcertaia tht annual
Value i/f" L'icd* in certain Cafes
A4
32
48
32
49
33
49
3+
50
35
50
56
5*
40
I*
4>
55
4^
56
43
4J
44
57
56
58
45
58
4<
^
f ^ D E X, Scc»
SeSJ. Pagt
or Sch(d.
ASSFSSORS
To be i'limmoned by the Additional Commifnoners 105 107
To affix General Notices on Church Doors, and to
replace them 106 108
To deliver particulav Notices at each Dwelling, and to
all Lodgers and Inmates, to make Returns under
Schedule (D) T07 109
To deliver Lifts or Sr.itemeiits received by them at the
Commifiioners' Office 13a 134.
To make out Litis ct Perfons on whom Notices have
been ferved 133 134
In Cafes of Omiflion, Notices to be afterwards delivered
by them
To verify their Delivery of Notices
To give Notice to Parties to verity their Statements
To affix on Church Doors, Notice ot the Times fixed
for hearing Appeals
To deliver Notices to Parties to verify their Schedules
To deliver Notices to Perfons coming to rtfide in a
Parifh
May be appointed by Commiffioners of Offices under
Schedule (E), from the Officers in the Depirtment
To biing in Certificates of Afftflment of the Value of
all Offices in their refpe(5live Departments
Of Offices, how to make tneir Afll-flnients
To hjye Accefs to all Documents 111 the Office
To be furniflied by Receivers and Paymalters with
Lids of Salaries, &c.
If fuch Lifts are not fatisfaftory, may require Returns
of Particulars from the Parties
Of Offices to be fubjcft to fame Penalties for Non-
performance of Duty, as other AfTefloi s
Of the Duties on Lands, &c. to certify Perfons en-
titled to Exemption when known that the Whole
ot theli Properly from Land is under 60I. 105 aio
May be examined refptfting the Property of fuch
Perfons 205 2H
May produce Certificates from HoufthoWers, Minifters,
and others, to confirm their Allegations in behalf
of fuch Perfons 206 211
Form of Oath to be taken by F 234^
ASSIGNMENT
Of Property with fraudulent Inter.t!on, how punifhable 156 156
ASSISTANT (Clerk),
May be appointed, if neceflary 11 15
Oath to be taken by him * 50 28
Appointment of, veiled in the Commiffioners for Ge-
neral Purpofcs 30 29
Not more than one Affiftant Clerk to be appointed
without Approbation of Commiffioners for Affairs
of Taxes
M^y fliaie the Poundage with the Clerk
OcUh, Formof
J33
134
136
134-
135
Mi
1+5
J 50
144
149
160
»59
184
189
184
184
184
189
190
191
187
191
187
192
191
197
30
30
22s
227
F
aJ3
I .V n E X, Sec,
Sfff. fait
*r Scbtd,
ATTORNEY. Vide Trujlee or Agent.
ATTORNEY GENERAL
111 England or Ireland, to ifliie Procefs for Recovtry of
Arrears due on Aff^ffinenis upon Dividends So '4
AUDITOR,
Of Conipanie$. Vide Oj^^-^r/. ■ -
Of Exciiequcr, to pruvidc ieparate Books for entering
Monies paid under tliis Aft "8 419
AVERAGE. Vidcf/««.
BANKERS
Receiving Projjcrty as fuch, for wliicli they arc ac-
countable, not to be jinl'wti-able as Truficts 91 9*
BANK STOCK
To be charged on the Corporations before the Divi-
dends are pnid, in one Sum, fo far as refptfts llw
.Ajinuities received at the Exchequtr 10* 104
BANK OF ENGLAND
To traiifmit to CouimiflTioners pf Loniion Account of
Stock transferred to Conimifllloners for Reduftion
of National Debt 69 7*
To be charged for their Stock before F^ayment of the
Dividend;, fo far as rtfjJciU ihe Annuiiies received
at the Exchequer
To receive and give Certificates for Payments of
Affcfrments made on Piori.s uniier i-chtdule (D)
To enter fuch Payments into Books, and keep feparate
A<;counts of ihcm
May receive Voluntary Contributions
To open .Accoimi with Comniilfionersof the Treafury,
ef Monies p.iid into the Bank
To pay into the Exchetjuer all Monies within one
Week afier the Receipt
No Ptiundage allowed on Sums flopped nt, or paid into,
tlie Bank 225 22S
Vide Cajbitr.
BASIS,
Rack Rent of Property rated to the Poors Rates, to he"^ a X- H 7
the Balis of Air<.lfmenls on other Properly in thtV \ „ , ,
fame Poor Rate ^ ^ \ S^hKulc^
BIRMINGHAM.
Add.tio.ial Number of CommifTioners for General Pur-
poles to be appoiiiU»l by the Ma^ilirates 6 10
BOOKS
J" or Entry «.f Contributions paid by Parties aflfcfTcd by
Rtftrees 117 i»i
To be provided for entering Abftn£\s of Returns 1^5 136
To be kept bv Additional Cnmr.iinitncrs fur entering
ibtii CcfiiAcatcsof AircfTfflCQt 143 14s
ICO
1C4.
166
167
173
»74
218
22J
219
«»3
224
226
44
INDEX, &C.
BOOKS
For Entry of AflTefTments under Sdiednlc (D)
To be kept i'epaiattiy at the Exchequer of Monies
paid
BOROUGH. Vide Cities and Towi'ns.
BRIDGES
Chargeable on the annual Value
Vide Lands.
If not let fo as to sffoid a Rule for eltimatinj ihe
annual Value, lo be charged upon Profits
Vide Trade.
BRISTOL,
Additional Nurr.b^rof Commiflioners for General Pur-
pofcs to b,i cholen by the Magiftrates ..
Profits from Fnreign PolTeifions or Securities, may be
charged a: that Place
BRITISH PLANTATIONS,
Iiitereft arding from Secnrities, liow to be charged
Profits htm Pofieifions in, lo be ace ouiittd for either
by Owner or Agent
Annual Payments charged upon Prcperry derived
from, to bealTcfl'td under Schedule (D)
Sea
01 Schcd.
167
228
103
Pa^e
169
106
6
10
99
103
D
91
97
loa
208
21S
139
CANALS
Chargeable on annual Value A 30
Vide Lands.
profits ariling from, to be charged is Profits from
Trade, when bclongiiig to' any Company ct Pro-
prietors 101 105
Vide Iradc,
CASE
JM^iy be Rated by the Surveyor for Opinion of Com-
milliontrs foi C-neral Purpofes, wlien he is dil-
faiisfied vvitii the AlTdTmen: of tiic Additional
Commiifioners 137
CASHIER of B-^nk of England,
Certificates of, refpeding Sums paid purfuant to
Reference
To allow Difcoimt on Payments in advance en AfftfT-
. ments under Rtfeience
To repay Money overpaid on Income dimini/hed
within the Year
To allow DiTcount on Duties paid in advance
To pay all Monies into the £xchtqj<r %vithin one
Week afur Pajment ^24 216
CERTIFICATES
Of AfillTments under Schedule (D), when to be deli-
vered by the Additional Coinmiirjoners 34. 24.
Of Valuation of Lands, to bg delivered by AflTeflcfs '40 54
117
121
118
121
161
162
174
174-
INDEX, &C.
Sen. Pagt
eriiilc{.
CERTIFICATES
Of Surveyors, objcfling to Schedules 55 67
Ot Surveyors may be apjcaled againll 57 6S
T« the CoUeftora to pay Cofts and Charges of
valuing Land* 59 70
Commi/Tioners to cei-tify Surveyors' Allowance, out of
Double Duty, upon Surcharges, to the Tax Office 61 7}
Of Commiflioncrs for Affairs of I'axes to the Re-
ceiver General to pay Inch Allowance 6i 7J
Of AfTeflmunt on funded Property 10 be delivered to
the Party . 75 79
Of Comminioncis out of London to the Cominlf-
fioners in London, of the Duty charged by them
upon Dii'idcnds 74. 80
For exempting Dividends on Stock belonging to Fo-
reigners from the Dnty S2 86
Of Referees to the CommifHoners, of the Sufti affcfled
by them i rz 11$
Of Caflilers of the Bank, of Sums paid purfuant to
Reference 117 izx
Two Certificates to be given of Sums paid by a third
Referee in advance without AlTiU'ntnt 118 121
©f AlL'fTment may be demanded from a tUiid Referte,
in cafe of Non-payment i^3 125
Of Surveyors, to amend erroneous AiTeflTmcnts i+i \^i
Of Surveyors, Objedlions to AfTeiTrRents to bo made by
Addition ti CommiiTioners to Comniiiiiuncrs for
Gct)cral Purpoles J4.2 14.*
Of AflefTments by Additional Commlflioners to Com-
miflioners for General Purpofes 143 1,1.2
To Cummidloners of otl'.er Drlhj£ts for Inquiry into
the Value of Property 159 19
Such Certificates tu be returned through the Tax
Office
Of Arrears to he levied in other Diftnfls
For Repayment in c-jfc of Diminution''of Inco »ie
Of Commiffioners todikh-tigc a doui^le Alfrffnent
Where the lame Property has been twice ch<iigi.d
. Of AflxlTment to be given t > the Pary
Of Pnyment of Duties to be dciivcreJ to the Commif-
fioners '7* 17J
Of Payments into the Bank to be delivered to tlie
Party I74 fj
Of ArteflTments upon OfHces to be delivered by the Af. "1 > ^^ 190
fcffors J 'S7 1^5
Of Ai rears upon Offices, to be tranfmitted to the
Commiffior.ers where the Party refidcs 189 i^jS
Fcr Abatements may be iranfmirted to ether Cnmirif-
tioners, to entitle the P^riy to like Abatement in
every Cafe 19? :o^
May be given, to entitle the Paiiy to receive a Pay-
ment without Dedu(5lion i(,9 ?.o6
On prodiii^lion of, Afleifment toberedured 230 237
Oi iCxemption or Abaternent, may be granted in cafe of
Reference r.-i %et
»59
160
»59
161
iCi
162
164
.6+
J65
166
\(,i
205 *'°
209
2l6
ai7
222
218
223
INDEX, Sec,
Sea. Page
or Scbed.
CERTIFICATES
Of Exemption may be granted by ihe Veftry, fu!)
ftantial Houfeholdcrs aiwi others, wiili iefpe6l to i> ^^^
Piofits from Lands under 6oi. per Annum J
May be granted to make Exemptions or Abatements
avaihble on Payments made out of the Profits of
others 207
NeceflTary where Trade, &c. has been aflTeffed, before
a Dedu£\ion from any Payment of Intereft can be
claimed
Forgery of, made Felony
of Payment of Voluntary Contributions
Of Payment into the Bank, to be a Difcharge of foch
Portion of the Afleflrnent as (hall be indorfed
thereon 220 224.
Separate Certificates may be required for feparate
Portions ot Sums paid into the Bank 221 224
Number of Inftalments difcharged by fuch Payment,
to be indorfed thereon 222 225
Of Exemption or Abatement, Form of G 250
CHALK, Quarries of,
Chargtabie on annual Value. A 30
Vid6 Lands.
Uncertain in Value, or not let, to be charged as Profits
from Trade 104 107
CHANCERY, Court of, ,
Property under the Controul of, how to be affeffed 77 81
Receivtrs appointed by, to be chargeable, for fuch
Property 90 96
CHARGE,
Tableof the abated Rates of Charge 193 199
CHARITABLE Inftitutions,
Stock belonging to, exempted from the Duty, if applied
to charitable Pufpofcs 68 76
CHARTERS,
Not to exempt any Perfons from the Duties 229 230
CHASES
Chargeable on annual Value. A 30
Vide Lands,
CHEQUE,
Authorizing the Bank of England to receive the Sum
indorfed thereon, under the Hands of Referees 218 222
Counter Chtques of Ccriiftcates given at the JJank of »
Payments, to be kept at ihc Bank 221 225
CHILDREN,
Abatemtnts on Account of 195 201
Form of Declaration of the Number of G 24S
CHURCHWARDENS
To join in Certificates, to entitle Perfons to Exemption,
n*t having Incomes of 6el. arifing from Lands 206 211
V f I K D E X, &C,
^^^^ """^ ' Sea.
»r Schcd.
CITIES and TOWNS,
Certain principal Towns, and the Diftrifls in which
they are lituate, to have an additional Number of
Commiflioners
Deficiency of Commiflioners in Towns, to be fupplied
from tl>c County at large
Being Countic»of thcmfclves, Qn^alification of Commil'-
fioners
Not Counties of themfclve*, Qualification of Commif-
fioncrs
In Scotland, Qnalificatibn of ComiDiffioners for Gene.
ral Purpofcs
Deficiency of Pcrfons qualified to be appointed Com-
miflioners^ how to be fupplied
?ag9
6
S
J3
CLAIMS
For Abatement on Ground of Income 193
For Abatements uii<ler Schedule (E) to be preferred
' to the Commiflioners under the other Schedules,
if the Party alfb claims Abatemet:ts under thofe
Schedules 1 97
For Abatements in refpeft of Deduftion out of any
Payments made to the Claimants to be declared
with certain Particulars 199
I*
iz
j6
16
»7
zi
20*
104
105
CLERK (to Commiflioners)
To be apjwinted by Commiflioners, and an Afllllant,
if neceflary '
To Commiflioners for General Purpofes, to be alfo
Clerk to Additional Commiflioners
To attend every Mt-etino; of each Committee of Addi-
tional Commiflioners
Oath to be taken by them ■.tt'Un..
Appointment of, veflod in Commiflioners for Q^eral
Purpofes
To abflra6t Returns of Statements
To Commiflioners of Ofllces t
Allowance of Poundace to
A- Form of Oath to be taken by
CLERK (Afllftant)
May be appointed, if neceflary
Appointment of, velted in the Comiuiffioners for Ge«
nerai Purpofes
Additional Alfiftant Clerks may be appointed with
Approbatifin oi Tax OfHcc
Clerk and Afliltant» only, to have any Part of the
Poundage
Form of Oath tp be taken by
CLERKS or DEPUTIES in Public Office*,
To allow Dcdudtions made by Principals for the Duty <f E ?
, . paid by them for thtir Salaries ^Sth RuKS
Jl
>S
*+
*♦
2:
3J
24
28
30
III) ■
F*
29
136
1X9
226
■»3S
II
'5
30
29
33
ja
a«5
F
227
*3S
iSt
. t w b E 3:, ^z*
Coals ana c<dpper,
Mines of, chargeable on annual Value
Vrd«i Lattiis.
Carrltd on as Trade, to be charged on the Profits
Unce'tain in Value, or not let to be charged as Profits'
from Trade
" Vidt Tr/zde.
.COLLECTOl^S
To execute this A»El, with Application to the Provifions
of the Confoiidatias Afts
Sea.
*r Scked.
104.
Pagt
30
ics
107
43
To be appointed by CoramifliojaerSi for General J^i^r-
pofes
Vefted with the Powers of the CorifoUdatin|f Aits
, . Oath to be taken by them
To diftrain on Lands charged under Schedule (A),
afterwards becoming unoccupied
To diftrain upon Owners of Tyihes
To diftrain upon Occupiers of Land§, for Duties
charged on Compoiition for Ty'hes, &c.
To diftrain on Receiveas of the Profits of Markets,
Fairs, &c. . . < .
To coUeft Duty on Lands, under Warrant frorn ihtl
Commiflioners -,. ;- -
Parifties anfwerable for their duly paying tha^ CoU'
leftions
To pay the Cofts and Charges of valuing Lands upon
a Certificate of the CommifTjoners • •
To receive the Duties under Schedule (D), by War-
hint from the Commiftionei^s
To levy Duties under Schedule'^ D), iF not paid by the
Parties ' '1 ) . .■• :
To write ( fF Sum)^ received under -Schedtile (D) in
•their Duplicates, andg;ve Accounts of the fnme to
the Coiiunitfioiiers • :
May be appointed fur the Duty on Offkee, frbm-OfficerS!
in the feverai Departments 1 >r H84
To colled the Duties on Offices ,.ii .•:/; .vi ;ilt8/' '•
In Offices, to have the like Authority as other 'Gil*.! «" - > t-'i
Itftors ■ ' • ''■■• '»-)-■ rSr^: A
On their Default, the Departments to be aufwerablfe* O Kji^flu'-i
Of Duties upon Lands, to levy Arrears from Refidents
in their Diftrifts. who are afTefTed in Public 'JAV!^* '7.
Offices, in Cafes of Default of Payment 189
Ii) Offices, fubjedt to ilie like Penahies as other Col-
leftors 191
To repay Duty, on iDelivcry of a Certificate of Ex- • ; .
eruption or Abateirtent
To pay Monies to Receivers General, under Regu-
lations of Confolidating Aifs
Allowance to
Form of Oath to be taken by
COLLEGES ai»l HALLS
Exempted from the D«ti« of Schedule (A), in rerpe£t5
. 48
29
3?
39
49
50
59
I7t
soo
523
F
27
If
51
54
54
61
6z
70
17J
173
174.
189
194
194.
IS*
196
197
208
226
23s
of Pioperties therein contained
listExeinpt.i^f
4 N D E X, 9ci. '
Seff. Pi^
or Scbed.
eOMMERCE. \k\trradf.
COMM I5SIONERS of Land Tax
To holrf a General Meetiog, ahdchoofe CommiHloners i li
amler this Ad .' > ^ '»
May choofc Commiflioners in their refpefiiveiCii^'
ttitts, iaDeiailU of a General Meeting : '■ j; . - 4. •,
Toejpcnte the A<!rt, in Default of Appointments at a
general Mteting, or'in. the DiRnds !,''^i./j^ 10 xj
5
3 $
COMMISSIONERS for Gene.alPiM-p6fes
To be appointed from the Commllfioners of Land Tax
Mmner of choohng them
JNtimber limited for each Diftrift 3 . j
>James of, to be letmned to the Tax Office 3 %
When Number complete, no others to interfere 3 %
If not appointed at a General Meeting, to be chofen in
tlicir relpeftive Diftrifts i 4. a
Siiccdfion of, in cafe of Vacancies r. -
Addit onal Number to be appointed In London, Brtftol,
Exeter, Hull, Newcallk-upon-Tyne, Norwich,
Birmingham, Liverpool, Leeds, Manchefter,
King's Lynn, and Great Yarmouth g X9
Deficiency of, for Cities ankl Towns, to be fupplied
from the Coimty at large $ l»
May be chofen from other Perfans than Commiflioners
of Land Tax, if duly qualified . 9 >$
In Def,4ult of Appgintment of, ihe Acl to be executed
by Commini mtrs of Land Tax
May app>int Clerk and Aflirtant^ if neceflary
Qn^alificaiionof, for C.ountitjs at larf^e in England
■' ■ for Lon ion ^nd VV'cltijiint^er
for VVal«8, Monmouth, Cities, Towns,
Jnn!v ot Court . <>ii>i
for Scotland, Counties at large
'■■■- —. I' Cities and Towns
One Moietv of their (Salifications to be in the County
Miy choofe A<Witional. Commifli^uiers
Mav execute the Dnti'is of Additional Com mifConers
Hoiw to be (tipplied in Cities or Towns deficient in qua*
Ified PerlJina .i- ■ ' • *^
To aft from the 5th April incwh Year, taking Cog-
nizance of Arrears :jf former Yeats
All Acts may Ijc done by any two or more
Not to be reftfidted to the Timet limited by the Can*
folidatirig.Ai'U in making the fir.ft Aflelfuient
To give Notice to the Additionalr Comaiitiioners to
inret, and to ad:niniAer U>e Oath to them
May divide Adilltioial Ci>nnmiluoners i/ito Committees
Mayappoint a gi er.tei Nuinbtr of CommiiTioners for
Gcn«rai Purpofes, inlUatl of naming Additional
Comnulfioneis . '. ,
If fo' incre-ifed, Conimiffioners to be chofen by Lot froin
, thena to aCt as Additional CoauniUio'oera
10
n
12
IZ
I',
14-
!<; '
»7
i8
ao
21
2*
tti
ij
ax
»3
ax^
*♦
iTs
»S
*♦
a7
*5
a?
«<
a?
27
23
27
29
aS
30
2S
30
2J
41
55
4a
56
43
57
4.6
59
47
60
48
60
49
61
55
67
59
69
1 K D E X, J^C
. " Se^. Page
or Scbed.
COMMISSrONERS for General Purpofes,
May dividethcmfelvesfo that two mayadi; as Additional
Coiiimiflioners »7 26
If not fufficicnt for that Purpofe, Commiinoncis may
be taken out of adjoining Dilhiils
To appoint Afleffois and Colleftors
Powers of Confolidating Afts to be exercifed by them
Oath
Appointment of Clerk and AlTiftant veiled in them
To certify to Receiver General Allowances for Af-
fefforsjfoi- making the lirft Year's AlFell'inent on
Lands
To give Inftruftions to AlTeflbrs
To examine AfirfTors and Overfeers if the EAimates
of Lands, &c, are obje^ied ro ^ .
May order Affc:fl"ori and other Officers to examine and
snrvey Lands
To make AirelTnient on Eftimates not olijefted to
To,re6l fy Eliimateson the Siiggeltion of the Surveyors
To IlTuc Warrants to Collefturs to levy the Duties
To make the Aflurffment according to the Certificate of
the Surveyors on Schedules fupported by Affi-
davits
Mny direct a Valuation of particular Lane's
May direft a Survey aud Valuation ot all the Lands,
See. in a Parifli 60 70
To grant Reiitf where AfiVflments are made above the ^
Rack Rent 61 71
May. jncieaie A flelTments upon Lands charged at lefs
than the annuaJ Value or Rent 63 72
To certiiy to the Tax Office the Sum to be paid to the
Surveyor on Sui charges
Toaffefi. Profitsfrom Annuiticsor Dividends
To make Afltll'menis upon l'atisfa(5lory Statements of
Dividends
On infufficient Statements, may afl'efs according to
■5 Judgment
" r In the Country, to furnifli Comniilfioncrs \n London
with Certificates of their Affeffineiits on funded
Pioperty
; ■ To examine Perfon« claiming Exemption from Duty
on Dividends, &c. belonging to Foreigners
I ~ . How to alllfs Protiis in Trade, in cafe of Change of ?
:-_'". Partneifliip 56 101
May rejt.6^ Referees natned by the Parties nndei Sche-
^u'es (C and D), and, in Default of their naming
again, may appoint other* iiz 115
-~jB . . To fiffefs on the Sum certified by Referees iiz 117
. ' " May appoint a third Referee, and the Duly to be paid ''
into the Bank without Ail Hmcnt 117 12»
To cinfe Ejitry refpe^fing Payments on Afleffmenti ^
by Referees to be made in their Books, but with-!
out the Amount • • " - ' Tif '• i^'
j) - ^ , T9 jtiTefs, if Uie' Referees do not fettle the Contributions 119 1 2 j
6^
C
7?
75
7*
. 78
72
78
74
80
81
86
or ScbeU.
P^jr#
126
I»l
i»3
125
"3
125
J24
116
xz8
I3«
1 K D B X, Sec
COMMISSIONERS for Gsneril Purpofes,
To alFefs, if tbey do not receive the Bank Certificate
from the third Rcfei-ee
To affefs, if Pi-ocf-dings of Referees do not take place
To appoint other Referees in the Room of thofe dying,
or declining^ to adl
May appoint Referees from among them(el«re8
May gmut further Time for Delivery of Statements
Aflcfflijent to be made according to their Opinion on
Cafes tlaiied to them by the Additional Commif>
fioners 137 159
To fettle Statements referred to them by the Additional
CommKTjonen 14.0 141
To determine all Appeals from Perfons affefFcd by Ad.
ditional Commiilioners 144. 143
To appoint a Time for receiving Appeals 145 144
May extend that Time in certain Cafes 145 1^
To caufe general Notice of Time limited for hearing
Appeals to be put up in the Office 145 144
May fubmit, on Appeal, the Matter in difFerence to
two Referees 147 145
May iffue Precept to the Party for a Schedule 148 1^6
May confirm or alter Affeffnients, upon Objeftion of
Surveyors T50 14S
Miy require the Parties to verify tkcir Schedules 150 149
May put Queltions in Writing 151 15a
May require P. rty to verify their Anfwers, previous
to which they may be amended ' 15a 151
May fummon Witnefles and examine them upon Oath 153 151
To aflels to tlie belt of then- Judgment, where Return
has not been made 1^4 nj
In Cafe of an incrcafed AlTeffment, may charge d«uble
Puty, or any Portion thereof Ij5 je^
To afitfs to double Duty in Cafe of Fraud 1-6 155
May inflift Penalty wherePerfons negleft to deliver Sche-
dules, 01 attend the Commilfioneis for Examination 157 |c$
M^y ceitlfy where no Fraud was intended, in order that
Profccution for Penalties may be Ihycd t j8 158
To enquire, refpcfting the Value of Property, on re-
ceiving Certificates from other Dithids 159 tja
HowtorccoverArirars in Cafes of Removal 160 i6i
To amend or vacate Charges, when Perfons (ball die,
or ccafc to carry on Trade 162 i^.
To relieve in Cafe of double A flTefTment? 163 164.
To vacate Charge t»pon Property afllffcd under Schedule
(D), and alio othcrwifc cliarged 164 x(6
To be ;«lfLired by Additional Comir.ilfioners, and may
appeal t<j two of their own Kody i65 jgg
To caufe Entry to be made of Sums aflVfTcd under Sche-
dule (D), and fcnd Accounts to the Tax Ottice 167 jfio
To fend Duplicates to Receiver General and King's Re-
membrancer . ]5g
To certify to tl»e Tax Office Sums to be paid to the
. Deputy Kecerrer jt«
To ilTnc Waii-aais to the Collectors to collefl the
. Puucft
170
170
i7» t7t
Seil.
er Sched,
Page
171
J/a
176
183
177
184.
178
184
179
189
186
196
198
204.
199
206
INDEX, kC,
COMMISSIONERS for General Purpofes,
To atijiift at whit Time AfTeirments made after the
{^r Periods of Inlbilmenis becoming due, may be p^id
r -T To execute the A61 in relpe^t of Duties on public Of-
fices, if Commiflxoners are not appointed
•t \ To affefs other OiHces, on Negle6t of Appointment of
«5 . i CoMimifiioneis
u-v. To atfefs certpin Offices and Employments of Profit
in their Diftrifts
Periods when the AfTeflrnent of Offices is to devolve
^^ i ttpon them, in Df fault of Appointment of Com-
mifiioners for the Purpofe
fht To l^vy Arrears due from Perfons charged In Offices
■ To certify Abatements to be allowed on Charges made
f+x ^y «'lier Commifiioners
^^t To grant Certific.ites for Exemption or Abatements in
^.fS C^srge'. upon Payments made by other Pefons
The CommiHiowrs' of the other Diifrifts, on Produc-
tion of fuch Certificates, to reduce the Charges
on the Peilbns making the Payments 200 206
-, • ; May require Parties to verify the Claims for Abate-
t\. ^ ments ■ . • r' '■ y oi --'■■' •■ • 204 20^
May amend Affeffments on Pecfons not having In- .
comes of 60I. from Lands, upon Certificates of
, ..; tJK AfleTois \ 205 211
t,^t Not tp allow fuch Exemptions, except under Certifi-
cates from the HoufehoUlers and others 206 211
j;T 1*0 grant Certificates for Abatements in Payments
» " J made by.others, in other Cafes than on the Ground
j?: oflncoijie w *:••.. 207 212
■"X^f- To grant Certificates to entitle Parties to dedu£t the
Tax, where.Inteieft or other Payments are made
T out of Profits chargeil under Schedule (D) 209 216
To (ettle the Proportions .Ixjtween Landlords and Te-
n-ints in Payrntjirts for Inteieft, Rent Charge,
^■fl Annuity, &c. 211 218
'" Form'of Oath. to.be jtakeH by them F 232
l?6MMlSSir)N£RS, ADDITIONAL, foraffeffing
^, , ,,I)uties under Schedule (D),
*■ M4)c\e af choollng them 18 19
Qualification .of ;, .;^ 19 20
■ -Xt If nonje. appointed, their Duty to b,: executed by Com-
_^Yt niiilioncis for General Pu.'pofes 20 21
To be fummoned by the Coramiflloners for General
Purpofes to lake the O.ith
May be divided into Committees
vi. Number of, at any Meeting, not to exceed fcven, or
*J be lefs,than three
Two, or the major Part prefent, competent to aft
Inllcad of appointing luch, the Commiffioners foe
CJeneral Purpofes may increafe their own Number
To aflci's Profits from Poiftflions in Ireland or Bri.iflv
Plantati. ns
To inmmon, adminifter the Oath to, and irftru^t the
Aff.'ffjrswiih I'dpcft to Duties under Schedule (D)..
^^t
24
23
25
24
26
25
26
25
27
26
97
102
IQS
J07
136
136
136
.36
138
137
>39
138
»3»
I X D Z X, 8iC.
• * SeSl. Page
or St bed.
COMMISSIONER?, ADDITIONAL, for affeffiiig . , --
Duties under 5(;hedule (D),
Shall receive Lifts and Statements, and fummon Prr-
fons neglefling to deliver them 107 109
To caufe Notices to be delivered' where' the AlTeffors
have neglected to do fo 133 134
To receive verified Lifts from the Afleffors of Notices
deliveied
Statements delivered to, (hall be abflrafted by the Clerk
To aflefs fatisfa^Aory Statements
May rnmnion Parties to verify their Statements
May ft-itf Cafes, on the Demand of the Surveyor, for
the Oj)inion of the CommiHioners for General
Purpoles
May require Verification of Statements from Agents
f "T who deliver them
In Defzidt of Delivery of Statements, or when the fnme
is not fatisfa6tory, to affeis according to the beft
of their Judgment 139 140
May refer Statements to the CommiiTioners for General
Purpoliis 140 14*
May amend Affeirments on the Certificate of Sur-
veyors 141 141
To certify to the Commiflioners for General Purpofcs
the AfTeffinents objefted to by the Surveyor 141 141
To certify their Afleffments fealed up to the Commif-
fioners for General Purpofes, and then adjourn 143 144
To aflefs Commiffioners for General Purpofes 165 167
To tranfmit to the Tax Office Accounts of the Duty,
and Lilfs of the Perfons aflefied by them 167 169
Form of Oath to be taken by them F aja
COMMISSIONERS of Offices,
To aflefs the Duties in the Departments in which they C E )
execute their Offices iiftRuleJ ^^'
To he appointed by the principal Officers of each De-
partment 176 x8s
To be appointed for Offices belonging to the Houfe s of
Parliament, Courts of JulUce, and under ccclefi-
aftical Bodies 177 183
To be chofcn from the Mayor, Aldermen, or other
principd Mi^iftratc^, from Cities or corporate
Towns, to afl'tfs Offices exercifed unt'crthe t'orpo-
ration, or under any Company or Society within
their Jul ifdidtion 178 185
Periods limited for the Appointment of 179 186
Duration of Appointment 1 So 187
To take the Oath, and appoint Afllflors, Colle£^ors,
and Clerks 184 189
To fign the Afltflnients, anJ grant Warrants to the
Colle(!^torsto coUed 187 jjj
To certify Arrears which cannot be ftopped from the
Salaries to the Commiffioners of tnc Diilri£l where
the Parties refide ' - 189 t^^
No otftcr Qualification required than their refpeftive
OiSccs 19* 197
B 2
- . 1 K D 1 X, &C.
.■^'" Srff. Page
or SibfJ.
COMMISSIONERS
fo% ASSESSING Pensions and Annuities,
ORANTKD BY HIS MaJF.STY, OR PAYABLB
OUT OF THE PUBLIC REFENUE,
Hqw appointed 183 jSj
COMMISSIONERS for the Affairs of Taxes,
Duties^ when levif<l, to be under thtir Management 2 j
To give Notice of Neglcft of Appointment of Conimif-
fjoners to the Commiflioners of Land Tax 19 13
Their Approbation to be obtained, if more than one
Aliiltant Cleik necofiary 30 ij
To ifToe Ctrtificate to Receiver GeneraJ, to allow the
Surveyors any Portion of the double Duty, in
cafe or Surcharge 64 73
To authorize an Inlpe£tor or Surveyor to require Ac-
count of Dividends or Shaies, payable upon An-
nuities out of the public Revenue
To direft Payment of Allowance to Referees
To tianfmit Certificate for Inquiries as to the Amount
of Charge on Piopcity iivother Diftrifts
To certify Arrears to Commiflioners of Diftrifts to
which Defaolters fliail remove
To be funiifhed with Accounts of Sums, and Lifts
of Peilons afTefled undtr Schedule (D)
To approve Appointment of Deputy Receivers, and
Allowance to them
Tube furniflied with Accounts of Sums paid iiito the
Bank >73 174-
To notify to the Lords of the Treafury, and the Com-
miifioners of the feveral Diftri6<s, the Default of
.Appointment of Comniiffioners to afl'ils Offices,
• &c. 179 lit
COMMISSIONERS of Treafury. Vide 5"Vf^/a/->
COMMITTEE. Vide 5>*>^.
COMMITTEES,
Additional Commiflioners to be divided inro 1 5 «4
Of Additional Commiirioners, Number of a6 15
76
St
iiS
1Z.Z
159
•s»
160
161
167
iSf
J69
170
COMPANIES, Public,
Ctt»poiatcd Conipanics in London, bow far concerned
in the Nomination of Commiflioners 6 ri
Stock of, noi to be charged under Schedule (C) C 75
C'ai 1 ying on Trade, how aifefled for Lands, Meifuages, . ;; -
Sec. 94 5S
StateuMCnts delivered in behalf of, to include Profits
arifing from Lands, Meifuages, &:c. 129 131
COMPOSITION for Tythes
Chargeable on annual Value A }•
, Vidf La>id$.
IN D I X, &C,
SeR. Page
«r Scbud*
eOMPHTATION '
Of i'lofits in refpcft of Trade or Manufaftuie ^ D ^1
On uncertain Profits D §o
On Profits not dtlcrib^U in, ur ctiar^eabie by» other
Schedules D 9%
CONCERN. Viie Tratit.
CONTRIBUTION. Vide Duties and Fcluntarj
Contributions,
COPPICES
Chargeable on Annual Value A 3©
Vide Landi.
CORN RENTS
Chargeable on Annual Value A 30
Vide Lands.
CORPORATIONS
chargeable with the Duty in t"he Nnme of .heir Offic/rs 88 94.
'< Duty chargeable \x^n them to be leiauietJ by their
Officers 93 98
How to be affcffed »z7 129
^OSTS and CHARGES
Of Valuation of Eftates 59 69
Of Valuation of the Lands of a Parifli 60 •;«
COUNTY,
In England, Qualification of CommiflTonrrs for Ge-
neral Purpofes 13 15
In Wales, Qualification of Commiirimers • Ij 16
In Scotland, Qu^alificatioa of CommiifioDcrs 14 17
COURTS of Law, Equity, &c.
Officers of, having Controul uf Property, to retain
the Duty on Dividends received by them 77 Sj
Property under Contmul of, in difputc, Chari^o
upon, to be reduced, if the rcfpcf'iive Shares of
the Parties entitle them to Abatement 78 83
Of Juftice, «nd Eccteftaftical Courts, to nppoint
Commillioners to ajrefs Officers la each Depart-
ment 186,187 iSz,i84
CURATOR. Vide Trujce^
DEATH.
Abatcmcntt on Account of the Death of ttu Party af-
felTcd 16a 1^4.
Arrears upon Death of Perfons holding Offices, bow
to be paid K 177
DEBT of RECORD to the King,
Duticf recoverable as 49 61
■ 3
I K D E X, &C.
Seff. Page
cr Scbed^
. DEBT of RECORD to the King,
Arrears not levied in Diftrifts to which Partirs re-
move, to be recoverable as 160 161
Duty on Dividefids, if not patd', recoverable as, in
' any Part of the United Kingdom 80 84
DEBTS
/ Dae to Foreigners, Intereft of, allowed as a De-f D T „
duftion^- ■, v. ", ■ 1 4th Rule S ^
DECLARATION
To be nirtde by Houfekcepers, how they intend to
te chnrged to Dunes in Schedule (D)
By Truftee's, Agents, &c. of the Delcription of
Perfons they are in truft or a6iing for
To be delivered by Parties who mean to bp alTcfled
by Referees
Form of fuch Declarati'in prefcribed
To be added to the Statement of Profits under Sche-
dule (D), defcribing the Mode of eltiinating
them ...
» To be made by Officers ©f Corporations, &c.
Penalty for Neglt6t to deliver, fubjert to Stay of
Procefs, on the Delivery of a fubfequent De-
claration in certain C^fes
Of the Phce where the Party is chargeable, and
whsther enijaged in Trade
To be made by Perfons coming to refide in a Dif-
tria
Of the Number and Names of Children
Particulars to be contanitd in a Declaration claiming
Abatements cr Exenipcions
To be delivered, of the Payments made in refpefii:
of which ttic P^.rty may be liable to Deduftion
For Abatements to be verified on Oath, if required
r ^
Forms of the fcveral Declarations to be rc-\Nos.^,6,
turned 1 !5, 9, 10, 1
Lii» 13-
DEDUCTIONS
To be made in eftimating Property of Lands, Sec.
in Scheduk (A)
For Land Tax and Repairs, to be granted under
6
loS
III
109
III
110
i'3
III
113
125
127
^^^
129
I2g
130
130
132
160
160
195
20S
199
104.
G
^^I
205
&09
240
to
243
Lanu lax and Kepairs, to be granted under-j
6th and 7th Rules, previous to the Deduc- /
tioTi being made by the Tenants on Account f
of the Duty from the Landlord's Rent J
Land Tax not redeemed
Public Rates, Drainage, Fencing, or Embank-
ments
For Repair? on Dwelling Houfes, and other
Buildings
For Tenths, Firft Fruits, Duties, and Fees paid
by Ecclefiaftical Perfons on Prcfeniations
A
2d Rule
INDEX* &C.
' Seff. Page
or Scbe.l.
DEDUCTIONS.
Procurations and Synodals paid by Ecclefiaftical 5 A 7
Perf.ns I 3d Rule \ 59
Repairs of Chanctls of Churches by Rector, T A }
&c. \ 4th Rule S ^^
From the Retit of Lands let Tyfhe free, or only
ful'jeft to a Modu5, in rcfpe^ of the Sum to
be charged on the Tenant unHer Schedule (B) B 41
Not to be allowed iti Cafe of Lands, &c. uniefs
Account thereof be delivered in Writing to the
AfTrffor
On Account of Repairs of Premifes,?.nd Utenfilsin
Trade
Not to be allowed for annual Intereft or Annuity,
payable our of Profits in Trade
On Account of official Paynents and Deduftions
on Receipt of Salaries or Prorts of Offices and \
Employments, or in palfing Accounts
Nore to be allowed which are not exprefsly enu-
merated in the AGi 213 vzo
DEED
Under which Payments are made, to be produced,
ifRtjitf, on account of Deuudions therefrom,
H! hclaimed 199 205
DEFAULT
Of CoUedors to be made good by Rc-affcflment 51 62
In Delivery of Lifts or Returns, Penalty thereon 107 110
In Default of Payment, how the Duty is to be re-
covered 172 111
Of Appointment of Commirtioners of Offices of the
A6V, to be executed by CommifTioners of Lands,
&c. 179 186
Of Parents and Guardians of Infants, fubjcft to the
fame Proceedings as other Peiluns 214 ajo
DEPARTMENT,
Rule fir dcttrmining in what Departments Offices are
to be aflcflTed i3» 188
Of Office, anfwerable for Deficiencies, and liable to
Re-affeffinent 18S
95
DEPUTY
In Offices, Principals to be charged for the Salaries 5 B >
of I 8th Rule $ '*'
To be anfwerable for the AfllfTments upon the Profits '
of Principals, when received by them 1S6 192
Receiver General. Vide Receiver General.
■)■
DIMINUTION of Income,
Appeals oil the Ground of, virhen to be heard 145 144
Abatement on account of 161 162
» 4
"7
»74
INDEX, &C.
• Stff. Pag*
or Scbed*
DISCOUNT,
Allowance of, for Sums paid in advance aflfcffed under
Reference 112
Allowance of, for Payment of Duties in advance 174.
DISPUTE
Touching the Value of Lands, to be decided by a Va-
luation 59 6^
Touching the Valuation of Properties, as rated in the
Poor Rate, to be decided by a Survey 60 70
Reafonable Caufe of, alledged by an Appellant on the
Matter of Appeal, ihail excufe him from double
Duiy 64. 72
Upon Appeal, may be fabmitted to Referees 1^7 145
Between Landlords and Tenants, reipeding Deduc-
tions for Interelt, Rent Charge, &c.. to be fettled
: ' by the Commiiiiontrs zii 218
DISTRESS i
Upon Lands charged, and afterwards becoming unoc-
cupied 37 53
For Non-payment of Tythes 3S 53
To recover Arrears from Perfons removing to other
Diltndls , 160 161
On Perfons having Charge of Funds in Offices ib6 jv^i
DISTRICTS U
To have the fame Limits as are ufcd under the
Land Tax Act 3 7
DIVISION
or Additional Commiflioners into Committees 25 24
Of Commiliioners for General Purpoles, foihat two
may adt as Additional Commilfioners 27 26
PIVIDENDS,
Duty thereon, how to be computed and afTeffed, and
by whom to be paid C 74
From Stock of Friendly Societies, exempted 67 75
From Srcck of Charitable Inflitutions, or other
Funds applied to charitable Purpoles, ex-
empted 68 76
From Stock vefted in the Commiflioners for Reduc-
tion of the National Debt, exempted 69 76
From Stock in the Names of the CommifTioners of
the Treafury, exempted 70 77
Belonging to Foreigners, exempted 71 77
Returns of, to be made to the Commiflioners 71 77
In what Cafes to be charged by the Additional
Commiliioners for London 73 79
AlfclTed by the Commiflioners in the Country, Ac-
counts to be lent to the Commiliioners in
London 74 80
Charge upon, may be fettled by Referees when
appointed to fettle Duty on Profits from Trade 75 80
INDEX, &C,
Sr!i. Tage
or ^ibcd.
DIVIDENDS,
Accounts of, to be given to an Infpeftor authorifed
by the Commilfioners for the Affairs of Taxes 76 81
Received by OfRcers of Courts of Equity, how to
be aff.ffcd -77 8»
On Property in difpute, if cverchar^ftl, may be
abaced according to the refpcdtive Shares of the
Paniei 78 8j
AfTelTments upon, to be levied by the Rules of
Schedule (D) 79 «J
Duties upon, if not paid, may be recovered in any
Part of the United Kingdoir*, as a Debt upon
Record to the King 80 Sf
In the Name of Trufteesor Agents, but belonging
to Foreigners, to be fatiiraftorily proved be-
fore the Exemption for them is allowed 81 85
Certificate of fuch Exemption to ceafe on any Part
of the SC'<cl<, being transferred S» 86
Pcribns fraudulently claiming Kxcmption for any
Dividends or Stock belonging to Foreigners,
to be charged in treble Duty, and 10 forfeit
500I. ii f^
Duties upon, may be fettled by Referees with
Property under Schedule (,D), but iu that
Cafe muft be ftated leparately lij itj
From the annual Profits and Gains of Corporations
and Companies, ihall be included in their h,Ai-
mates 127 129
Duties thereon, payable half yearly, at the Times
the Dividends are payable zio ziZ
DOCKS.
London and Weft India Companies, to join in the
Nomination of Commiflioi;ers for London 7 %%
Chargeable on the annual Value, except in certain Cafes A ym
Vide Lands*
DRAINING and EMBANKMENTS,
Deduftions for, in cllimating the Value of Lands < . ^ . J^^
DUPLICATES
To be tranlmittcd to the Remembrancers and Re-
ceivers General x6S t6t
To be delivered to Coiledtors or Deputy Receivers
of AfTeiTmcnts upon Trade under Numbers or
Letter* ,-0 ,7,
To be delivered of the Duties upon Offices 187 194
DUTIES
To be afTeffcd under the ReguUlloni of the Con-
fulidating A£ts ^
When levied under the Direction of the CoiqoiiC<
fioners for ASairs of Taxc» i j
J
«
IN D EX, &C,
Sf8. Page
cr Scbed.
DUTIES
Of former Years in Arrear, and aJfo the Duties of
the current Year, to be levied by the Commif-
fioners appointed for the current Year
To be computed ind charged according to the Rates
prefcribed by the Schedules (Aand B)
To be levied as tliey become due ; and if not levied,
may be recoverable as a Debt upon Record to
the K.ing ; ■
Parifl>ts anfwerablc for their being duly paid by the
Colleftors
Arrears of, arifing from Default of Col!cSors, or
Perfons charged, to t)e re-afTeffed upon the
Parillies
Computation of, on Profits and Gains not falling
,: under any other Rules or Schedules
How to be- fettled by Referees, under Schedule
If paid iu advance, Difcourt to be all.swed
May he paid in advance, under Reference, without
Affefrment
Whereto be charged, under Sciedule (D^
Which cannot be levied as A6t direfts, under Sche-
dule (D), to be recoverable as a Debt upon
Record
Not difchargcd by the Parties, how to be levied
Abatements and Exemptiuus from, how to be
claimed
No Poundage allowed, if paid into the Bank
Payment of, nut to confer a Settlement in the Parifli
or Place where paid 226 228
To b« paid into the Exchequer, and feparate Ac-
count kept thereof 228 228
Appropriation of 228 229
DUTY (Double)
To be affefi'ied, where Parties give in falfe Accounts
of Value ( f Lands
May be avoided, by making a true Return after
the Surcharge
To be charged, if the Surveyor's Surchp.rge Js cnn-
firmed, or may be remitted on certain Grounds
Surveyor ent tltd thereto
To be added to, and colIe(^ed with the Affetrment
In what Cafes to be charged for Nepleft to delver
Returns, nr making improper Returns under
Schedule (D;
For' fraudulently changing Refidence, converting
Property, or delivering faife Statement or
Schedule
DUTY (Treble)
To be charged, where Parties in Scotland negleft to
deliver Account of Rent annually, rclerved and
payable 56 52
2t
ZI
47
60
¥)
6t
50
62
51
6i
D
92
no
irz
112
117
1!7
120
»3o
>33
I70
171
172
172
196
202
225
228
34
5'
55
66
64.
64
64
72
72
56
»ss
^56
155
INDEX, &C.
Seff, Page
Or Scbed.
DUTY (Treble) . •
On Pel fons fraudulently claiming Fxemprions on
any Stock or Annuity, as belonging to I'u-
rt'tgnciS 83 87
EAST INDIA COMPANY,
Diri£t:jrs of, 10 be charged on their Stock loa 104.
ECCLESIASTICAL
Courts or Bodies, Appointment of CommifSoners
for 177 i%i
ELY,
Qu^alific^tion of Commilfioners for General Pur-
polcs of 13 16
EMOLUMENTS
Of Office, may be eftimated on the preceding Year.C E 7
or an Average of three preceding Years | 4th Rule i'"
EMPLOYMENTS of Profit.
Vide Offices.
ENGINES or Works
To be ctiargrd as Profits ar'fing from Trade, if the
Rent fhall not atford ajuft Rule for eftimating
the Annual Value 103 106
ENTRY
Of Contributions paid into the Bank, on Profits
ftttled by Rtference
Of Afleffmcnts under Schedule (D),in Books, with
certain Particulars
ESTIMATES
Of Afleffors upon Annual Value, for which Lands,
&c. arc let, or worti^ to be let
Of Lands in Sotland, to be made out by AffefTcrs^
with the AfliftHncc of Schoolniafters
If not objtded to by the Surveyors, and the Com-
ininioners are fatisficd, the Duty to be com-
puted upon them
When objtiled to, may be r«ftified by the Commif-
fiontrs
Of >he Annual Profits and G^ins of Corporations,
iiz. undtr Schedule (D), to be made before the
Dividenrfi an- p^id
No Deductions to be allowed therein, than fuch as
are expiefsly enumerated la the A6t
EVIDENCE,
Pcrloiis giving falfe Evidence, fuhjcft to Penajtiei
otl\rjiir>r J, J ,j,
EXAMINATION
Of Perl". ns u ho have delivered Schtdulit ijl 15©
Mull be verified on Oath, if required 152 151
117
IZt
166
167
40
5*
4$
S8
♦7
60
4«
60
i»7
1x9
a. 3
*»>
INDEX, ScC»
Sed. Page
or Scbed.
EXAMINATION
Of Affeflbrt toucking Perfons returned by thcra as
having lefs than 6ol. per Annum, where the
whole lacomt: ariret from Lands 205 21 1
EXCESS
Of Payments into the Bank above the ©uty, to be
taken as Voluntary Contributions
2ZO 224
EXCHEQUER
In Scotland, Barons of, ro appoint Commiflioners
of Offices, in default of Appointment in the
Departments i^i x8a
Receipt of, in England, Principal Officers of, to be
Commiffiuners to affefs Pcnfions and Annuities
payable by his Majelty 183 • 1S9
All Monies, whetiicr flopped in that Department,
or received at the Bank, to be paid therein 424 az6
No Poundage allowed on Sums Hopped at the Re-
ceipt of 215 227
EXECUTORS
To pay Arrears due from Owners of Lands, and'^ . ^
fubfequent Inflalmcnts, from the Time of the > ud 1 > 37
Death to the End of the Year ^9th Kule J
To Tenants^of Lands, &c. liable to Arrears due
from them B 4a
Of Perfons in Trade dying before the End of the
Year, may be relieved from the Affcffincnt 141 j6j
Of Perfons affcffed for Offices liable for Arrears E 177
Liable to the Duties chargeable on Perfons de-
ceafed, and indemnified for the Payments made
out of their Effects 214 32a
EXEMPTION,
Colleges or Halls in refpc£l of their Offices, Gar- J A 7
dens, Walks, &c. lift Excmp. 5^9
Hofpitals, Public Schools, or Alms Houfes, in re- 5 A ?
— - •• ^^jj Exemp.S^'
fpeft of Gardens, Walks, &c. tad Exemp.
Holpitals or Alms Houfes, in rtfpe^V of Rent oO . /
MelTuaees, Lands, &c. applicable to Chari-> , ^ S?a
table Purpofes ^jd ExemR.^^9
Stock- of Friendly Societies exempted from Duty 1
under Schedule (C) 67 75
Of Charitable InftitutioKs, or any Funds applied to
Charitable Purpoles .'v/;-j„,jJ 76
Fund"* in the Name of the Commiffioners for t)W^ - ^0
Reduftion of the National. Debt ^5 nh
Sitock in the Name of the Commiilioners of the 23HI.'
Treafury :• yo-.sJl 77
Stock belonging to Foreigners ^i' 77
Claimed by Truftees or Agents, in behalf of Fo-
rejgners, to be particularly inquired into Si 86
To eeale, on Transfer of fuch Stock 82 %L
199
201
2 03
2crj
%<ji
INDEX, &C.
Seff, Page
•r Scbed*
EXEMPTION,
In favour of temporary Rcfi<lents, with refpeft \o
Duties under Schedule (D) 25 95
Claimed by Perfons as temporary Refidents, toceafe
if they return before the 5th April following 87 94,
In favour of Perfons holding Offices in Ireland,
or ferving in Parliament 98 xoi
From Duty on Offices, or Employments of Profit,
Appeal for, how to be heard and determined 18 j X9«
On the Ground of Income 193 19^
When claimed, to be ftatcd according to Decla-
rations directed by the Aft 196 20X
How to be claimed, in refpcft of Payments from
which the Duty is deduced by the Patties
making them
May be fettled by Referees
Claims for, may be made by Attornics or Agents
M^y be granted to Perfons under 60I. per Annum,
vvhofe Income arifes from Lands, on Ctr-
tlhcate from the Overfccrs and others 205, to£ 210, »i i
In Cafes of Payments made by others, and not
claimed on the Ground of Amo;ini of Income 107 »ie
Form of Certificate fur cUiming and obiainia^
^xcmptioa G 25*
EXETER,
Additional Number of Coimriflloners for Gener<al
Purpofes, to be chofin for < i*
EXPENCES
For Repairs of Premifei in Trade 7 dR 1 C *'
la the Execution of the A£V, to be defrayed by the
Lordi. of the Tre«lury 2at 229
FACTOR. Vide Trujlse or Agent,
FAIRS. Rights of.
Chargeable on Aaaual Value A 39
Vide LanJs.
FERRIES
Chargeable on Annual Value. A jo
Vide Lam's.
To be charged a« Profits ariiing from Trade, in
Cafes where the Rent will not alFord a juft Rule
for eflimaiing the Annual VaUie 203 tc$
FINES
Received in confideration of the Renewal of Leafet, C A 7
how to be charged on the Leifor i4th Rulei '*
Deduction on Account of, to be allowed to the Leffeec A 7
oa hi» Appeal \^ih. Rulc^ ^^
INDEX, &C«
Sea. Page
or SibecL
FISHINGS
Chargeable on Annual Vdlue A 30
\''ide Lands,
FRATERNITIES. Vide Corporations,
Fklt.NDLY Societies,
• . btcictv'or, cxcmp'.eil from the Duty 67 75
yU N DS. • ViAt'Dwidendi on SlocL
FURNACES
To bt charged as Profits arifing from Trade, where
the Rtat will not afford a Rule for.eftimating.. ■■ ^ *
the Annual Value xo^ loft
GENERAL MEETING ..^^
Of Commiffic.ners of Land Tax, tochoofc Commif-
*" *■ fioners of th)sA£t 3 5
Tin-e and Place for holding fuch Meetings 3 6
In Default of, the Commilfioners' to be chofen in
their refpeftive Dillritls 4 9
GLASGOW.
Prtfits from Foreign Poffeffions and Securities, may ^ ,
* be returned and charged there -'i'-''-^'-^^ 103
GRANTS from his Msjefty ' '
Not to exempt Peifons from the Duty 229 230
GREAT BRITAIN
Perfons departing from, after claiming Exemptions
as temporary Refidents, and returning, to be
charj^ed 87 94.
GUARDIANS. Wide Tntfiees.
HEREDITAMENTS and HERITAGES
Chargeable on Annual Value A 30
Vide Lands.
HOSPITALS
Exempted in refpeft of their Grounds, Offi C A 7
ces, &c. , lid Exemp.5^
Rents of their Eftates, fo far as applied to Cha-r A 7
ritaa'e Purpol'cs, exempted in like Manner l^d Exemp-i^'
HOUSEKEEPERS
Neglecting to deliver Lifts, to be fubjeft to Penalty 107 jio
May fign Ccrfficateb in beh?lfof Purfons whofe
Income arifes from Lands, and does not amount
to 60I. per Annum 205 219
Form of Lifts to be returned by G 239
HOUSES
Ci.argtable on Annual V^luc- A 30
Vide Lands.
< ift Rule of > j7
•'(.Deduction J
INDEX, &C.
SfJf. Page
•r Scbed.
HOUSES,
' (D^velling) DeduQions allowed to Lanfflor
Repairs
If not occupied with a Farm of Lands, for the Pur-
pofe of farming fucli Land's, are not chargeable ',*
with the Tenants'. Duty in Schedule (B) B 40
Duties upon, charged under Schedule (A), to be
difchar^td, i( the lloulcs become unoccupied 37 33
HULL.
Additional Number of Cotimiirnncrs for General
Furpofes 10 be chofen for that Place 6 tv
HUSBANDS
To be charged, for the .Property of their Wives
living wfth them "' , '^ 91 96
IDIOTS.' Vide Trufiu. .
INCAPACITATED PerVons,
Trufteet of, Lo be charged to the Duties 126 117
INCOME, ..>
Abatement on Account of Diminution of
Terminating by De3th, or the ceafing to carry on
a Trade or Profcifion, Abatement for
-Abatement or Exemption, it not amounting to a
certaio^Sum
INCREASE,
Double tne Amount of Increafe of AflTefljnent to be
charged, in Ciafei of Fraud, or wilful Neglect 155 15+
liNDICTMENT
l-'or Perjury, to be tried where the Affidavit was
exhibited ai6 zzx
INFANTS. Vide Trulfe.
INHABITANTS of the City of NORWICH,
Commilfiiner!) to b.. chol<-n out of, in aMir-on fo
the other Cominidioncrs for the Purpolcs of
the Ad 6 II
INLAND Navigations
Ct.aigt-ajie un Annuil Value A 30
Vide Lon,i<,
If carried 'n by a Company, may be charged und.r
Schedule (D) i,i ,05
INMATE. Vidcley^cr/.
ir,i
i6z
162
163
»93
19S
I N D 1 X> &C*
»! Scbed.
INNS of COURT,
Qaaiifi ration of Commiflioners for xj 16
INSANE Perfoitt. Vide Trujke.
INSPECTORS (ViJc Surveyors.)
Auhorized by the Commiilioners for the Affairs oF
Taxes, to require Accouius of Dividends and
Shares of Anuuities payable out of the Publio
Revenue 76 81
Form of Oath to be taktn by F 233
INSTALMENTS,
When payable 49 61
May be paid in advance on" Duty fettled by Re-
ferees jia I If
To be regulated by Comnnifljoners in rcfpeft to
*' A^Teffments made after the Time fixed for
Inftaltnents has elapfed " 171 xyz
Of Duties in England, to be paid quarttrly, except
Duties in Schedule (C), which arc to be half
yearly 110 nT
In Scotland, to be payable half yearly «io arS
INSLIRANCE Companies.
Royal Exchanj;e and London Infurance Companies
to join in nominating Commiiricners lor London 6 lo
INTEREST
Payable upon Mortgages, how to be chnrged < % h'O I M^
Payable out of Profits from Trade, not to be deduil- f D | «
ed, except Intereft of Debts due to Foreigners \ 4.th Rule 5
Arifing from Securities in Ireland or Britijh Plan- J D }
tations, Duty on '1.4th Cafe J^'
Of Money chargeable under Schedule (D), except
where the fame (h»iU be payable out of any
Profits or G ins otherwifc charged so3 213.215
. If payable out of Profits charged by the A6V, the
Duty to be dedutlcd by the Parties paying the
fame -• 208 214
Paid out of the Profits of Trade, the Duty to be
dcdu£led from the Payments, upon Proof before .. *
the Commidicners that the Party paying the "
fame has made no Deduction from hi% Protits 209 xii
IRELAND.
Proceedirgs maybe infliruted in that Kingdom, to & -
r<-cover Arrears of Duties under Schcdult (C) 80 84
Imercft arifing from Securities in. Duty to be f D T
charged thereon l_ 4thCaf«j'*
Profiis arifing fr')m Securities or Poffefiions in, by
whom to be al^eflTed 97 102
Perfons holding Offices in, or fervjng in ParliajJicnt|
exen;pc under certain Regulations 98 lor
ixb£ I, 8cc,
SeS. Page
cr Scbtd^
IRELANt).
Annual Payments which, from being charged upon
Properly in Ireland, are receired without De-
duction, how to be alTefTed ao8 21$
IRON Mills, Works, and Mines,
Chargeable on Annual Value A }•
Vide Lands*
Carried on as a Trade by the Owner, to be charged
on the Profits . lot 105
Uncertain in their Annual Value, to be charged
where fituate as Profits from Trade 104 107
JUSTICES of the i'EAGE. Vide Magijlrates.
LANDLORDS
To allow a Deduction for the Duty under Schedule/ A 7
(A), paid by the Tenants out of their Rents \ »d Rule \ ^
To deduft out of any Rent Charge, or other An-"J . "»
nual Payments referved on Lands, &c. the > j t, 1 > 3»
Duty paid thereon /3d Rule J ^
To deduft Land Tax not redeemed 16th R 1 i'^
Dyin? within the Year, Executors to be liable for? A "J
Arrears \ 9th Rule J ^ '
Subjeft to Payments of Taxes, Rates, Tythes, icc.\
out of the Rent which fkould be charged on I A&B
the Occupier, the Annual Value to be eftimated | lOthRule
exclufive of fuch Payments J
If the Occijpier is fut)jeft to pay any Rate, &c."| a A- R ")
chareeable on the Landlord, the Amount to be > , „ 1 >4i
added to the Rent JiithRuleJ*
Any Difference between them and the Tenants, at
to the Payment of any Intereft, Rent. Charge,
&c. (ball be fettled by the Commillioners an sit
Contrails between Lfindlord and Tenant, not to be
binding contrary to the AtX 111 2x9
LAND TAX
Not redeemed, to be dcdufted "f /; h R I r ^'
LAND TAX ACT.
Diftridti under that Aft to be obferved 3 7
Perfons not named in that A£t may be chofen Com-
millioners 9 tj
LANDS, Tenements, &c. in regard to the
LANDLORD.
Chargeable under Schedule (A), (extcoding to the
rropcrtiei mentioned in the faid Scheoale) ac-
cording to the Annual Value A 3*
Annual Value defined \ tft Gen. > \i
I Rule J^
Duty thereon t« be charged wpon, and ptid by the C A \
Occupier | ift Role /^*
T
1 K D E X, 8iC,
LANDS, Tenements, &c. in regard to the
LANDLORD.
Duty paid thereon, may be recovered from the Land-
lord, by the Occupier, and dedu6ted out
the Rent
Landlord to allow the fame
Payments out of, fuch as Rent Charges, Annuities,
Fee Farm Rents, &c. to be charged to the
Duty, which is to be deduced by the Land-
lord from fuch Payments
On Demife of, upon Fines, Charge to be made on
the Ltff.r
Leffee of Lands on Fines, Deduction on account
thereof
Land Tax not- redeemed, may be deduced from the
Value charged
To be tftimaitd, exclufive of R.-.tes or AffelTments
paid for Draining, Fencing, and En»bankmenc
How to be charged, if in Pofftlfion of Mort-
gagees .
■ Owner of, t ying, his Executors or Heirs liable to
Payment of the Arrears and fubfequent In-
ftalmeots
Scbed.
3»
°f J 2d Rule j
{ ad Rule 1 3*
3d Rule M^
3+
A I
4th Rule i
A 7
5th Ruiei 35
A 7 ,
6th Rule 5 3«»
7th Rule J 3^
A )
8th Rule $37
A I
9th Rule O^
DEDUCTIONS.
Tenths and Firft Fruits to be dedufted
Procuration^ and Synodals paid by Ecclefiailical
Perfons
Repairs of Chancels by any Reftor or Vicar
;;.t EXEMPTIONS.
, , Office, .Gardens, &c. belonging to Colleges and
Halls, exempted
Offices, Gardens, &c. belonging to Hofpitals, Public r
Schoole, &c. exempted \
Mefluages,^?cc. belonging to Hofpitals for the Rents, r
if applicable to charitable Purpofes %
LANDS in regard to the OCCUPIER. ,
Rate of Duty to be charged in refpefl of the Occu-
•pation ■ '
Defcription of Properties chargeable to fuch Duty
Properties chargeable to the Landlords' Duty under
Schedule (A), which are not chargeable to the
Occupiers' Duty ~
If Tythe free, one Eighth to be deducted from the
Annuil Value
If fubjeft to Modus, or Connpofrtion Real, the
Amount thereof to be, made up to one Eighth
• . ef thcAnnual Value, and dedu<n;cd
A
Firft
A
Second
A
Third
A
Firft
A
Second
A
Third
3*
I 3,
3»
3>
J 39
|3,
4©
4»
4t-
4»
t If o ft X, &:c.
St-a. Past
orSiktd.
LANDS in regard to the OCCUPIER,
Duty on, to be paid by the Occupier
Pcrfons dtrivin^ Profirs from ihe Ufe of, to be
deemed Occupiers
AfTtfTment on, to be in force for one Year, witiioii:
any new AffefTnent, notwithftanding any]
Change ift the Occupation
Tenant of, on qu'.t:insj, lo be liable to Arrears th«n
due; and furiiier Portion of Time then
clapled, to be fettled by CommiHioaers
Executors, &c. of Tenants, liable in \\Kt Manner \
Occ'ipier to proJuce his Le^fe, upon Appeal
Profits of, occupied by Corporations or Companies
engaged in Tr^de, to l?e included in the State-
tneiit of their Profits from Trade 94-tZ9 98.137
Profits in refpeft of Occupation of Lands, how to
be eftimated , . ' 194- 2.CO
Joint Tenants of, being in Occupation in Partner-
fliip, mav feverailv cUim the Abatements or
Exemptions, according to their refpedtive In-
tcrefts xox zoS
LANDS in re:^ard to LANDLORD and OCCU-
PIER,
r A& B 7
Not to be eftimated at lefs than the Poor Rate / ift Ru'e 1 4*
On the Poor's Rites, if ac full Value j I a . (43
To be incrcafod to full Value, if not made on pro- J A & B >
portionate Sums i 3d Rule) 43
If Properti.s of different Kinds are rated in dif ■ <» \
fercnt Proportions, the Rate for Lands, both/ A & B C -
in Vilue and Rdte of Chargo to be the Guide r4rh RuitO'
througiiout J ^
If Piop^jftions of Rate to the Value in Poor's f a V R ?
Rates" rfre not known, th^ Rem of one Pro-V , is 1 f 44
pcrty 10 be aftcnaiiied, and to guide the Rett i' ''j
K.t rated to Pool's Kites>or n jt raied according t'^ A & B ^
their Value, to be eftimated by the AffclTors <6th 8, 7-11 C 45
according to the belt of thfir Judgment ( Rules )
When bv eftimnting according to } r-c.-d^ng Rules, ) » 0, d /
they are chartred abcVe tlie Rent or Annual ^ „ , ,, , [4.5
Value, Relief to oe given JSthRulej45
If efliinateJbciowtnc Rent, or Annual Value, to be i A ?i B 7
incrcafed / 9'h RiIf J 45
To be eftiin itetl, exclufive of Rates, Taxes, Sec. \ A <*■«: B >
p«id by the Landlord, for the Occupier { lOthKule \ 46
Payments made by the Tenant for ili^Landlord, to ^ A £c b /
be adiJed in tftimating the Trnani's Duty *i itbRulc > "t?
Unlc(^ Itr-withiu fevcn Year^, iheE'Umitt* to be C A .Sc B 7
made without Kcg^rd to fuch Payments / iiV^RiI: S 47
If Rent depend on Price ot Grain, how 10 be efli- 5 A A; B ?
mated < jitbRulcS "*'
If Ri t)t uf depend upon a£tual Produce, how to be c A & B )
eftunatci |i3UiRult$*^
« %
INDEX, Sec,
Sea. Page
or Sched.
LANDS
In Scotland, how ro be eftimated ' A & B 48
No JDedufHon to be allowed from the Value of
Lands, unlcfs Account thereof be delivered by
the Party claiming the farae 34. 5*
Tenants in Scotland, to produce theilr Leafes on
Notice 36 51
Ellim^te to be made on fuch Leafes 36 51
In eftimating Lands in Scotland, AfTeffors to be
examined touching their Valuation, and to em-
ploy AHiftance to afcertain it 45 5S
Annual Value for which Lands are let, or worth to
be let, to be fet down in the Affeffurs' Efti-
mates 46 54
Valuation of, may be taken by Order of the Com-
miffioners 59 69
In Cafe of Difpute refpe£Ving the Charge in the
Poor's Rates, Valuation of all Lands in the
Pariih may be taken 60 7*
Eftimated abdve Annual Value, Relief may be
given Ci 7*
If by obferving the Proportions in the Poor's Rates,
any Lands are affelTed at lefs than the Rent or
Annual Value, the Commiffioners may iacreafe
theAffeffment , 63 ^%
LEAD, Mines of.
Chargeable upon Annual Value A 3*
Vide Lands.
Carried on as Trade by the Owner, to be charged
on the Profits loz 105
Uncertain in Value, t« be charged as Profits arifing
from Trade 104 107
LEASES,
Renewal o^, upon Fines, Charge to be made on the J A >
Leffor i 4th Rule P""-
Of Houfes, to be produced on Appeal for Deduftions S n x> \ f •
c u '^^ sill Kule>3S
lor Repairs ) t^ j n. C
On Produiftion of, by Tenants at Rack Rent, the
Eflimate under certain Provifoes to be made on
the Rent referved 33 ^q
If not produced, an Account muft be delivered of
the adlual Rent referved 34 50
Eftimate in Scotland to be made on the Produftion
of, according to the Rent therein referved 36 5z
On P-roduflion of, upon Appeal, the CoramilBoners
may reduce the Rate C% 71
LESSORS
Oo Demife of Lands, charged with Duty on an
Average of Fines, paid in confideration of the
Retiewul a ihe Lcafc
INDEX, &C*
Sea. Page
or Scbed»
LESSEES
To be allowecl,as a Dedu£llon, the like Amount of-x
Duty as fliall be charged upon the Leflbr, for I A
the Value of Fines paid m confideration of the j 5th Rule
Renewal of Leafes J
Of Tythes, not being Occupiers of the Lands, at
what Ra«c to be charged for the Occupation
To be charged for Mills, Mines^ Works, &c, not
let at a certain Annual Rent; but carried on
as a Trade, on the Profits under Schedule (D )
LEEDS, LYNN,
Additional Number of Commiffioners for General
Purpcfei to be chofcn for thefe Towns
LETTER. Vide Number,
letter:s patent.
Not to exempt Pcrfons from the Duties
limestone, Qairries of,
Chargeable on Annual Value
Vide Lnnds,
Uncertain in Value, to be charged as Profits arifing
from Trade
LISTS
To be delivered on the affixing the General Notices
under Schedule (D)
To be delivered on the Affeffors* Notices
Of Lodgers and Inmates, to be delivered by Houfe-
holders
To be delivered by Truftees, &c. of Perfons whofc
Property they have in Trurt, &c.
To be delivered by Perfons for others for whom
they aft, notwithftanding I'ucn Pcrlbns fl>all
have elected 19 be aOTtfTed themfelves by Re-
ference
Penalty for Negleft to deliver, fubjtft to Stay of
Procefs in certain Cafcs
Of Pcrfons on whom Notices have been ferved, to
be made out by the Affcflbrs
Of Perfons affeflcu by Additional Commiffioners, to
be fent by them, from Time to Time, to the
Tax Office
Of Salaries, Fees, &c. to be delivered by the Re-
ceivers, or other Officers of Public Depart-
mentt, to tiie AfTeffors
Of Salaries, Fees, &c. may be required by the
AlTtlTors, from Partivs holding Offices
LIVERPOOL,
Additional Number of Commiflioners for Gene(al
Purpofts to be chufen for
Commilliontrs of, to affefs Profits arifing frora
Foreign Poirdlions and Securities
c 3
429
A
J 04
3S
4»
106
10
ajc
3«
1C7
106
loS
107
139
108
no
109
J12
1:1
123
118
»3» .
»33
»34
:.\^
167
169
187
191
187
»93
6
10
99
103
6
xo
6
lO
12
»5
c
75
73
79
99
J03
I N D B X« 8CC.
Se5. Pa^f
er Schi d,
LODGERS and Inmates,
Lifts of to be delivered. Jo8 no
L.ONDON,
Additional IJJuniber of Commiflioncrs for General
Purpofes, to be chofen
~ By whom to be chofen
Qualificstion of Commifrioners
Commiflioners for General I^urpofes of, to affefs
Duties upon Public Annuities and Dividends
Additfonal Conimiirv^ners to charge ^thofe who
negleft to make Returns of Dividends
Commilfioners of, to affefs Profits arifing fiom Fo-
reign PL^ff-ffions or Securities
To charge Annuities payable to tne Receipt of Ex-
chequer to the Bank of England, Eaft India
and South Sea Conftpanies, fcparate from other
Profits 100 104
LOSS
Of Profits and Gains from Trade, Abatement to be
allowed for in certain Cafes i6a 163
LUNATICS. V\i.tTrufiee,
MAGISTRATES and Juftices of the Peace
Of certain Cities and Towns, to nominate other
Commiffioners in addition to the Coramif-
fioners for General Purposes befope chofen for
ihofe Places 6 lO
MANAGER. Vide ji^ent.
MANCHESTER,
Additional Number of Comraiflio^ers for General
Purpofes, to be chofen ( j«
MANORS and MESSUAGES
Chargeable upon Annual Value A 30
Vide hands.
MANUFACTURE. Vide Trade,
MARKETS, Rights of,
Chargeable upon Annual Value A 30
MAYOR and ALDERMEN.
Vide Corporations cr Companies.
MEMBERS of Pafllament,
Ulually refiding in Ireland, how far exempted during
their Stay in £figlan4 9S ie»
I N D £ X,' &C»
Sea. Page
or Sibidt
MEETINGS
of Adoitional Commiffioners, not to confift of more
than feven - ommifTi mers, oriels thao three 26 *$
Of Addiional Ccmmifrioners, after delivering Affeff- ITAOP/ ' '
merits to CommilTioners for General Purpofcs,
to be adjourned 14.3 14.1
MILLS, /ro«,
And other Mills and Engines of like Nature,
chargeable on Annual Value A 30
Vide Lan.-fs.
Carried on as a Trade by the Owner, to be alTeffed
upon the Profits '^ rpz 105
Rent of, not affording a juft Eftiiiute of their Value,
to be charged on the Profits 103 106
MINES 0/ Coaf, Tint Leadt Copper^ MimJic, Iron,
and other Mines^
Chargeable upon Annual Value A 30
Vide Lands,
/
Profits of, carried on as Trade, how to be com- 5 D 7
i 3d Cafe 5
Carried on as a Trade by the Owner, to be charged
puted
90
224
226
328
228
418
229
on its Profits loa 105
. Uncertain in Value, to be charged on the Profits 104 107
MINISTER
Of Pnrilhes to join in Certificates refpefting the
Allegations in AlTcfTors* Returns of Perfons
whole whole Proptrty is lefs than 60I. per
Annum, when the fame ^riles from Lands 205, 206 21T, »i»
MONIES
Stoppi d at the Receipt of Exchequer, and at the
Bank, to be paid over to the proper Officer at
the Exchequer '
Separate Acoount!> to beke|it of, at the Exchequer
Appropriation of
MONMOUTH,
Qualification of Cemmiffioncrs for General Purpofcs
in that County '3 >fi
MORTGAGEE
In PoifeflTiuD of Lands, &c. how chargeable |c h R I ? 37
MUNDIC. Mines of,
Ciiaigeablc*upoa Annual Value ' A 30
Vide Mines.
NAMES,
Mitlakes in, not to aff«£t any AfrefTment or Sur-
charge 54 65
« 4
tNBEX, &C.
tea. Pag
or Scbed,
NATIONAL DEBT, -'rTn-^^n
Stock transferred to the Commiflioners fur Re- il-.ih'i
du6tion of, to be exempt 69 76
NAVIGATIONS (Inland)
Chargeable on Annual Value or Profit* A 3*
Vide Lands and Canals,
NEGLECT -^'^"^
Of Appointment of Commiflioners in Cafe of, the
Aft to be executed by Coramiflioners of Land
Tax 10 ,13
NEWCASTLE upon Tyne, NORWICH,
Additional Number of Commiflioners for General
Purpofcs, to be chofcn for tbofe Places 6 ' ii
N'OTICE
Of Negleft, and Want of Appointment of Commif-
fioners, to bt fent to Commiflioners of Land
Tax 10 13
From the Commiflioners for General Purpofcs to the
Additional Commilfioncrs, to meet 24 23
Notice for Account of Properties in Schedules (A
and B) to be left, where the Value cannot be
afcertained from the Peer's Rates 3Z 4$
To be left with Tenants in Scotland to produce
Leafes, or Accounts in Writing
To be given to the Oyerfeers to produce Poor's Rates
To Occupier of Lands, previous to their being
furveyed
Of Surcharge to be delivered to the Party, or at his
Place of Abode
General Notices, without particular Notices, to be
binding upoivthe Parties to deliver Returns of
Dividends 72 7.8
General Notices to be fixed on Church Doors,
whick Ihall be deemed fufHcient Notice, under
Schedule(D) 106 loS
For defacing or obliterating fuch Notices, Perfons
fliall be liable to Penalty 106 109
To be left by AfFeflois at Houfes or diftin£t Apart-
ments 106 IIQ
Deli V try of, to be verified by Afleffors, and alfo
the affixing the general Notices J34 135
To be given to the Party by Surveyor, in Cafe he
objefts to the AlTeffment upon him under
Schedule (D) 14* ^4*
Of Time fixed for reteiving Appeals to be given by
the Afleffors ' 145 144
Of Time limited for hearing Appeals 146 144
To be given to the Party when the Surveyor objefls
to his Schedule 14.9 J47
T'o Perfons coming to rofide in a Di ft rift 160 159
Forms of, tp be furnifhed by the Tax Oftce ,134 237
36
43
56
46
55
53.5+
65,66
1 s9%Xf Sec.
or Scbiil,
n
29
1
B
4»
4*
\-
4«
NUMBER.
AfTeffments under Schedule (D) to be entercc!, aT:d
Certificates thereof to be given uudcr Numbers
or Letters 166 167
OATHS- I
To be taken by Additional Commiflioner* 24. 24
To be taken by the Conimiiiioneis lor Genera! Pur-
pofts, Infpttlors, Surveyors, Co. Lftors, Alfcf-
fnrs, Clerks, and Ainftants
Forms *)f "•
Vide rtrifuaUon,
OCCUPATION of Lands, Dwelling Houfes, &c.
Rate oF Duty to be charged in relpeitt of
Tytlits, R. te of Duty to be charged in refpe<St of
0« Ch inj;e of, Arrears of Duty due on thePremJf««,
how aud^)y whom to oc paid B 42
OCCUPIER of Lands, &c.
To be char\;ed to, and pay the Duty on Lands an(' ") .
other Properiics, chargeable in Schedule {^A^,^ -, j, ■
with relptAt to tlie Landloid }
May rtc.'ver tiie Duty from the Landlord, and de- 7 A
d<i£t it <»ut of the Rent J zd Ru!e
Rate of Duty to be charged upon, in rilpeil of Oc-
cupation B
Of Tythes, ifnot Occupiers of the Lands, at what
Rrttfc to be charged B
To be charged, in relpeit of the Occupation, ac-
cording to the Annual Value Ij 40
Pcrfons deriving a Prcfit from tht Ufe of «oy Lands,
to be conlidered as the Occupier B 41
AffelTntent upon, in refpefet of Occupation, to le
in force for one Ytar, nolwrthllandmg any
Change B 42
On quitting, liable to Arrenrs then due, and to fur*
liicr Titne, as ihail be fettled by the Comniil-
fi.ntrs B 41
N('t to tftinvate, in the Annual Value, any Piyments 7 A X
m de by the Landlord f < r Taxes, Tyihes, ice f ,^,,, \i^ . \a^
whicti Ihouid be a Charge en the Occupier
: Where Payments are made by the OLCujitr, tu which -j a «, o
ihe Landlord is liable, the Amoui.c 10 beaddi:d '
to the Rent referved
To deliver Account of Valueof Propertici upon No.
tice for that Purpofe 32 4S
At Rock Rent, to produce Lcafes 33 4^
To deliver Acrount, vvlure Lca(e« cannot be pro-
ducciJ of the actual Rent rifervcd 35 jo
Omiiting tu produce Account of Annual Value, the
Lands riuiy be furvcyed 46 rj
T» he ai.fwcrabic for Duties charged upon Compu-
(itiunsy or other f uyments in ;i-.'u of Tythes 39 ^4
OFFICERS
Of Coipcrations, anfWerable fur all A£ts io Qrtier to
tile aliclfin^ Corporations 88 94
7 A& B 7
^lothRu icy
7 A&B 7
fiithRuley
INDEX, &C.
Sr^. Page
or Schi d.
OFFICERS
•Ot Corporations majr retain the Duty 93 .97
Of Corpnt 3iio! s, to deliver Stritesnents for them,
and Eftifrates to be made before the Dividends
are paid 117 125
Of Houfts of Parliament, Coumies Palatine, Eccle-
fradlcal Bodies, and Courts, Appoiutmcnt of
Conimiliioners from 177 1S9
OFFICES,
Perfons holding Offices in Ireland, exempted from
the Duty during their Refidence here on Public
Bufincls 98 io»
Duties upon, to be charged according to Annual
Value - E 1/6
Perfons quirting their Offices, or their Executors, 7 E 7
in Ca'e of Death, liable to Arrears i ift Rule i '"^
To be aiTtUed in each Department where the Com- 7 E 7 ,,
iniffioners exercife their Offices i :d Rule 3 ' '
Defcripticn of, to be charged \ id Rule S '^^
Fees and Emoluments of, may be eftimated on? E 7
Average of thrte Years i 4lh Rule 5 ^'^'
Duties upon, to be flopped out of the Salaries, f E 7
&c. in Cafe of Noii-paymcnt 2 5th Rule J ^^^
Duties on Salaries, &c. payable out of Fees re-T p "j
.ceived bv any Receiver, to be deducted bv S »u i> 1 f
/■ u T> • '1 4^h Rule I
fuch Receiver \^ J
Piir.cipals m^y deduft the Duty out of Salaries V E 1 g
paid to ihtir Deputies or Clerks J 8th Rule J
Jn ettinr.ating Value of, the Payments, and alK -^
official DeJudions made upon the Receipt IE I o
of the Salrtries, &c. or in paffing Accounts, [9th Rule [
may be dedufted J J
In corporate Cities,. Towns, &c. to be affclTed bf
Commiffioners fe!c<^tcd our of the Mayor, Al-
dermen,' or oiher Msgifi rates 178 184,
In Counties, Cities, &c. (not bring corporate Cities,
&c.) to be affeffi-d by the CommiJlicners of Dif-
tri<Sts undtr fi^me Re^ulutious as Offices are
affcffed '^ ijH 185
Perfons affefied for, to be deemed to have exercifed
the fame at the Head Offices of the Depart-
ments 181 187
In what Departments to beaircffed 182 1S8
Full Value of, lha!l be ftated, £.lthough Claims for
A^^atenicn'.s and Exemptions may be pre-
ferred 185 T91
Perfons having Receipt of Fees, cenftituting a Fund
to be divided, made anfwerable, and liable to
Dillrefs for Duties charged thereon
Lifts of, to be furnifhed to the Affeflors
Particulars cf the Profits -of, may be required from
the Parties
'y<rarrants to be granted to CclUctors to colleft the
D«ue»
179
1S6
191
187
J 9*
IS7
'93
Ȥ7
»9+
I N D E y, &C.
St^. Page
or iicbeJ.
OFHCES,
Departments of, anfwerable for Deficiencies 187 194
Arrears maybe levied where Parties rcfide, in Cafe
of Default of Payment 189 J96
Duties upon, to be flopped, when the principal
Sums are paid 191 198
Form of Lift to be delivered of Salaries, Fees, &:c. G 449
OVERSEERS
To produce Books of Poor's Rate, and m-ay be ex-
amined tnurhing the fame 43 58
To join in Certificates confirming the Refurn of
Affcffors, rtfpefting Perfuns having Property
of lei's than 60I. per Annum, and arifing from
Lands ac6 2 it
PALACES of Whitehall and St. James's.
No other Q^ialificaticn required of Commiflloners
for General Purpofes from any Officer, if Com-
miiTioner of Land Tax, than his Of{ic« 16 it
<-
PARISHES
Anlvverable for the Colle£lors 50 6t
Liable to Re-affeffmcnt in Cafe of Arrears, arifing
from Default or Failure of the CoUedor 51 62
PARKS
Chargeable on Annual Value A 30
Vide Lands.
PARLIAMENT,
Members of, entirely refident in Ireland, exempt
under like Circumllances as with refpe<!;\ to
other Duties 98 io»
Houfes of, to appoint CommiiTioaers to afiefs Officers
beionging to them 177 183
PARTNERS
To be charged jointly, unlefs they declare their re-
fjief^ive Shares 95 99
Firft afting Partner to make the Return, if refident
in Great Britain } if 00 Partner refident, then
^t\ A^ent 95 loo
Joint Partners may feveral'y claim Abatement,
according to their refpeflive Shares 2o» soS
Form of Declaration tu be filled up by the refident
acting Partner G 244
Form to be filled up by each, if dffirous to be
charged feparaiely G 245
PARTNERSHIP,
in Cjfe of Chingc in, the Duty to be charged on
the Profits of the liu^aefs aDiecedeot to the
Cb^ii^c 96 Iff
175 174
INDEX, Sec.
5eff. Page
9r Sched,
PAYMENTS
Made by the Landlord out nf the Rent referved,"
which, by Law, are a Charge on the Occupier, I
to be excluded in ellimating the Annual Value '
of Lnnds, &c.
Made by the Occupier, and to which the Landlord^
is liable by Law, to be added to the Rent re-> l tj , ,
fcrved, in eftimaiing the Value S ^"^^.
Mode of Payment into the Bank, where the Con.
tributiou is fettled by Referees under Schedule
(D) It8 122
Re-payir.ent of Money overpaid on AffefTments i6i,i6z 163,164
Of Affeffments made after Time fixed fur Payment
of Inftalments, to be regulated by the Com-
, miflioners 171 17*
Into the Bank, to be entered in Bocks, under Nunfi-
bers or Lctttis, and Accounts fent to the Tax
Office
Abatements may be claimed in refpeft of Deduc-
tiojis iTiade out of Payments by other Perfons 199 205
Charge of Duty upon all Annual Intcreft or Pay-
ments provided for bv the Mode of Dedu£ticn 208 215
Times for Payment of Inftalments 210 217
PENALTY
On Commiflioners and OfHcers, for afting without
taking the Oath 30 29
For delivering a falfe Account of the Value of Lands 35 51
Of Treble Duty to be inflicted where Tenants in
Scotland neglefit to deliver Amounts of the
Rents annually referved 36 52
On any Perfon who fliall refufe Infpe6t ion of paro-
chial Rates, or Copies or Extrafts to be made
from thtm
For not making true and complete Returns, when
required, under Schedules (A & B)
On Surveyors, for making falfe and vexatious Sur-
charges
Ou Agtnts, Attornies,'&c. neglecting to pay Duty
on Dividends
On Perfons fraudulently claiming Exemption on
AccouBt of Stock as the Property of Foreigners
On Peifons, for neglefling to deliver Lifts or Decla-
rations 107.
Subjeft to Stay of Profecution on fubfequent De-
livery
On AfiTefTors, ne<;lefting to appear before Commif-
lioners, and making Oath of fcrving Notices,
and returning Lifts of Perfons ferved upon
On Perfons not returning Schedules
On Perfons neglecting to deliver a Schedule, or
appear upon Summons
Poceedings may be flopped if no Fraud was intended
On Peifons ccming ro refidc in a Diftrift, and neg-
JtCling to anfwer Notice fervf d upon them i<o i6«
6 •
44
58
52
f>l
65
73
So
H
83
26
izS
109.130
128
13©
«34
148
>36
J47
J 57
1^8
158
I M D B X, &C.'
Sea. Page
or Scbed,
PENALTY
On Affeffors on Oflfices, for Negleft in making out
the Affeffments 1S4 19*
On Officers employed in relation to Duties on Offi-
ces, for Negleitt of Performance of Duty 191 197
On Perfons making falfe Claims for Abatements,
to be allowed by other ComtnilConcrs 198 204
On Perfons ufing Fraud to obtain Certificates for
Abatements 199 20S
On Perfons giving falfc Evidence zi5 221
How recoverable 127 ziS
PENSIONS.
Payable by his Majefty» to be charged by Commif-
fionersappointedat the Receipt of Exchequer 1S3 1S9
Vide OJlces.
PERJURY,
Indi6lmenti for, where to be tried «i$ 221
PERQUISITES,
< E 7
May bt eftimated on the Avenge of three Years ^ »h R I V *7*
Vide Offces.^
POOR RATES.
Lands, &c. to be eftimated at not lefs than the 7 A & B 7
- Value charged upon them in the Poor's Rates j id Rule j^'
Poor's Rates to be the Ground of the Afleffment, if 7 A & B 7
rated to the full Value S id Rule S ^^
Jf the Rates are made on proportionate Sums, the! a «, » 7
Charge upon Land, &c. to be encrcafed to the > a c \ 1 43
full Value ^ 3 3<lt^ule \
If Properties of different Kinds are rated in different ■> •>
Proportions to the Poor'* Rates, the Rule of/ A Sc B f
rating Lands tobeobferved in rating Affeffment r4th Rale f "^
under the Aft 3 J
If Proponions of Rate to the Value of Properties r '\
in the Poor's Rates b« not known, the Rent ofj A & B f
one Property to be afcertained, and be the Bafiscfi 5th RultC**
the Reft for the AiTeirinent under the Aft *- )
If Lauds are not rated to Poor's Rates, or not juftly 1 A & B 1
fo, then to be eftimated from bed information >6th & 7th ^45
or Judgment 3 Rules 3
If by purfuing the foregoing Rules, grounded on ^ AfirTK ^
the Poor's Rates, the Lands are eftimated above > „ . p 1 V 45
the Annual Value, Relief to be given ) ^^^ ^"" )
If eftimated below Value by purfuing the before- 7 A&B > ■
g9ing Rules, to b« incrcalcd J 9chRule J ^^
If Poor's Rates and the Rules d9 not give the juft
Value of Properties in Schedules (A&B),
then the fame to be required by Notice from
the Occupier 3j ^f
To be produced hj the Overfeers, who may be ex-
amined touchmg the fame 43 ^j
May be examined, and Copies taken of them by
Commiffioners, Surveyors, or Affcffors 44 57
In Cafe of Difpnte as to Charge therein, the Lands
t« be valued for the AHellaisot under this Aft <• 7*
I N D S X> &C.
Sea. Page
or . bed.
POSSESSIONS
In Ireland and Britifh Plantations, how to be 7 D >
charged i 5th Cafe S '*
By whom to be affeffed 97 10a
Foreign, at what Places, and in what Manner 10 be
returned and afTelTed 99 103
POUNDAGE. Vida AUonvance.
POWERS
Of the A.6^ 43 Geo. III. Cap. 99, for confolidatlng
the Frovifions cf former AfTeflTed Tax Acts,
made applicable ro this Aft z 4
Of Conlblidacing Acls applied to this Aft 23 az
In Confoiidating Afts \Ai\\ refpeft to the Times
limitedj not to' extend to the firft Affeflm^nt
under thii Aft 2z zy
Undtr Cnfol. dating Afts, with refpeft to Com-
mifTi jiic's, Survtyorb, AScffjrs, and CoUeftors,
transft-rrui! to this Aft 29 Z7
Given under any particular Schedule, may alfobe
applicable to any other Schedule, if not repug-
nant to the Provifiuns of the Aft 2 30 ^39
PRECEPTS
To Affeffors, to attend Additional Commiflloners 105 joS
For Schedules from Parties 14S i.{.6
Left at ihe uiual Place of Abode of the Party, to be
binc'ing 148 146
PRICE
Of Corn or Grain, when fixing the Amount of) a s> tj 7
Rent, to be the Eftin^ate of the Annual Value V . "^yxlt 1 ^"^
of Lands, &c. for the Puipofes of the Aft 3' j
PRINCIPAL ...
To \i< charged upon Salaries paid to his Deputy or t E 7 ,»,
Clerk IsthRuler^'
\ 3d Rule I3J
i Deduft. \
PROCURATIONS and SYNODALS,
Paid by Ecclefiaftical Perfons, to be dedufted
PRODUCE
Of La;; 's, &c. when fixing the Rent payable, the 1 ^^ ,^ g )
Annual VlSlue tor the Purpofes ot this A£t t . J" , '!^,,i„ f 47
be cltim*tca accordirg to the Price thtreor J J
PROFITS and GAINS
On Fines, upon Renewal of Lcafes, how to be T A 7
fcftimated /4fh Rule i ^*
From the Uie of Lands, Perfons dttivingfiich, to be C ^ ?
de.«aied Occupiers X 2d Rule \^
I ff D E r, 8cc,
Se/f. Page
§)■ Scbtd.
PROFITS and GAINS
Of Markets and Fairs, or on Tolls? Fifheries, or
cthier Profits not diftriimble to the Duties
thereof, to be recoverable from the Rectiver*
of ihem 39 5f
In Trade, how to be eflimited \ n,. r ?**'
t in Lille i
On Property of unceriaiiT Value, how to be cfti. c D
mated \ 3d Cafe
Notfall!nj?underanyotherSchedulc«, to be charged c D
in Schedule (D) \ 6ih Cafe
From Mines, Works, Sec. uncertain in their Vaiue,
how and when chargt-able 104 107
Where to be charged to the Duties under Sche-
dule (D) IS9 131
J90
I"
PROFESSION
Chargeable on the Profit* \ M, ^ i 99
Form of Dedaration to be filled up -by Perfons ex-
ercifing G r^
PROPERTY"
Of uncertain Value, to be alTcffed under Schedule r D 7
(D) I 3d Care}9»
In Truft under Court of Chancery, how to be
afleffed ' S'^ «5
Fraudulently converted, affigned, or conveyed, Pe-
nalty on the Party 156 15$
Mode ol Inquiry into the Amount of the Charge
on, inother Diltri^s 159 i^f
PROSECUTION
Fur Penalty againft Perfon* negleftjng to return
Lifts, may be flayed on fubl'equent Delivery of
Lifts in certain Cafes 12S 139
For Penalty againft Perfons neglefting to deliver
Schedules, may be ftaid where no Fraud was
intended 1^2 i^f
PROVISIONS
Of one Schedule made applicable to the Reft, when
not repugnant to the ProviO^ns of the Aft 239 139
PUBLIC and Parochial RATES,
Deductions of Rates for Diaining, &c. in eftimatingc A 7 ^
the Annual Value of Lands, &c. \ 7ih Rule \ '
Books of, may be examined, and Copies taken by
Commiflt'jnert, ACTelTors, ur Surveyors 44 rt
ii^ALIFICATION.
Pcrlons poffcinng the 'Qualification required, thoagh
not named m the Land Tax Ad, may be
•hofen Commiluoners undor this Aft 9 ij
z
t KVt X, &C,
SeEi. Ta^t
or Sched.
QUALIFICATION
Or Commiiiioners for General Purpofes, for Coun-
ties at lar^e in England
Comparative Value of Perfonal and Real Eftate in
eftim-iting Qualificition
Of Ccmmiffioners for Cities and Towns, and Inns
of Court
- •• for Wales and Monmouth
for the Ifle of Ely
— — — — — '• for Scotland (Counties at large)
-. for ■ (Cities and Towns)
IZ
»5
IZ
16
i;?
16
13
i&
13
16
>4
»7
^5
17
17
If
19
20
93
197
None required for Commiflioners for the Palaces of
Whitehall and St. James's, if Commilfivjners of
Land Tax, than their Offices 16 j8
One Moitty of, confifting of Lauds, to be in the
County
Of Additional Commiffioners
No Qu^aliftcation required of Commiiiioners for Offices
QUALIFIED PSRSONS,
Deficiency of, in Cities or Towns, being fcparate
Jurifdiftions under the Land Tax Act, how to
be provided for %i z»
QUARRIES of Stone, Slate, LimeJlom» or Chalky
Chargeable upon Annual Value.
Vide Lands,
Uncertain in Value, to be charged upon Profits
arifing from Trade 104. J*?
'QUESTIONS
May be put by the Commiffioners for General Pur-
poses, re("pe6tiag any AflirfTmcnt or Schedules
delivf-red to them 151 I5»
On Refufal to anfwer thena, the Commiirioners to
affifs according to the bfcfi of their Judgment 154 1.5J
KACK RENT,
Of one Property rated to the Poor Rates, to be the
Bafis of AlTeffments on other Property in the
fame Poor Ratts, when the Rents of fuch Pro-
perties cannot be afcertained
Tenants at, on producing their Leafss, to be charged
only on the Rent ref«rved 33 49
■ r 5th Rule f^
RATE of Charge,
T'lbles for, upon the abated Duty 193 199
RE- ASSESSMENT
Uj-on Parifiies for Arrears arifine from the Duties
not being levied, or from rhc Dtfault of Col-
Ic6tors 51 62
On Departments of Offices fc I DtvkicQciescf Duties \%.% 194.
INDEX, &C,
SeH. Page
or Scbed,
i6i
163
168
170
169
169
169 *
170
170
170
213
226
225
F
428
^35
RECEIVERS of Corporations. Vide Ofccrs.
Of Property of other Perlons. Vide 7rujiees,
RECEIVER GENERAL and Deputies,
On Certificate of Abatement on account of D'mi-
nution of Income, to repay whit may have been
o%'erpaid on the Affeffment
To be furniihed with Duplicates cf the Amount of
Affeffments
May appoint Deputies at the Requeft of the
C. mmiffioners, with Approbation of the Tax
dffice
To be anfwcrable for :heir Deputies
Poundage to the Deputies
Monies received by their Deputies, or the CoUt^lors,
to be paid to them
To have no Allowance, except by Treafury War-
icant
Oath to be taken by Deputy Receiver
REFEREES
May fettle the Amount of Duty to be paid for
Du'idends - 75 ^*
Contributions upon Profeffions, Trades, &c. may
be afcertained by them no 111
Pcrfons meaning tobealTclTed by Referees, to de-
liver Dechratiftns therv;of
Payments of Contributions fettled by Referees to
difcharge the Party from further AirefTment
Form of Dcclaraiion for Perfons prop^jfing to be
charged by Referees
Two may be named by the Party
Manner of appointing them
May be rejeftu-d by Commilfirtners, who miy ap-
point others, in Default cf the P-itics naming
them"
To take an Oath
To take Accounts rf Profits of the Parties, and not
to grant Deduftions, except fuch as are allowed
by the Atl 112 x 16
To deliver Certificates of the Contributions fettled
by them tothc CnmmifTioners 112 116,1x7
AffefTments may be p id into tic Bank, or to the
• Rtce vcr, and Difcount all )wt(J ii2 116,117
Two Referees not agreeing, a third may be ap-
poioted II J \t%
Determination of two to be binding 113 nS
Further Time may be allowed for making their Dc-
lertTunatioB S' xi4 1x8
ToVe Houfcholders, reddinj; within ten Miles of
the Diftri£Vs, and not'to be interclUa 115 119
Not to he Referees for each other 115 119
Contributions fettled by them to be a Difcharge fur
ihe Year's AtrcfTmeiit 116 ii|
D
110
113
no
"3
1 1 1
i»3
1 1 1
114
IIZ
114
III
11+
IlZ
T16
INDEX, &C»
SeS. fagt
er Sched*
REFEREES.
May authorize Payments into the Bank without
Affeffnient 117 iij
A Third to be added by the Commiflioners in that
Cafe, who is to fee to the Payment of the Con-
tribution into the Bank X17 119
To deliver the Bank Certificates to the Commif-
fioners 117 itt
Contributions, where no AlTcffments are made, how
to be paid into the Bank nS lit
If Referees do not fettie the Contribution, an Af-
feffment to be made by the Commiffianers 119 laj
The Commiinoners to aflfefs, if the Bank Certificate
be not received within the Time limited, where
a third Referee Is appointed I2» l»3
Election to be charged by Referees not to excufc
Parties from returning Particulars required by
the A6t, as Truftees, Sec. lal 1*4
Allowance to Referees to be certified to the Tax
Office 111 114
Commiflioners to affefs in Default of the Referees
Proceeding, and alfo under other Cafes of Re-
ference hot being carried into EfFe£t 143 i«5
Dying, or declining to aft, others to be appointed 1*3 115
Commiflioners may be Referees 124 116
May fettle Matters in difpute referred to them by
Commiflioners, upon Appeals againft AlTeff-
ments of Additional Commiflioners 147 145
May fettle Abatements, and certify them to the
Commiflioners lot loJ
Form of Oath to be taken by Refci-ees appointed to
fettle Contributions F 136
——' — — by third Referee, appoint-
ed for the Payments of the Contributions with-
out Aflefl'ment F 237
Farm of Declaration lobe delivered by Parties wi&-
ing to be charged by Referees G a4»
REMOVAL,
Without difcharging AiTefTments, Proceeding* in
Cafe of 160 161
RENT,
Duty upon, to be paid by Occupiers, and deduced r A "I
from the Landlord 1. 2d Rale J •*
Depending on the Price of Grain or Corn, or on the f A & B ^
aftual Produce of the Lands, how to be efli-'^ 12th and >47
mated tiJthRulesJ
Not affording a jufl Rule for eftlmating Value of
Works, Engines, &c. thofe Properties to be
aflVfled under Schedule (D) 1 03 106
If the Rent ef certain Premifes cannot be afcertained
under Schedule (A), the Properties to be
charged uS Profits irora Trade 104 xoj
Z
Sf^. Page
or Sched.
REMEMBRANCER'* Office,
Duplicates to be tranfmitted to i63 170
REPAIRS,
Deduftions on account of, in regard to Landlord's J" A "|
Duty, for Dwelling Houfe* and other Build- .j ift Rule >37
ings L Dedudt. J
Of Chancels of Churches by any Reflor, &c. to ^'c T j^ ^^^^^ 1 ^^
^^<^»^^^ \ Dedudt. J
Dedu6lions for Repairs of Premifcs occupied fori
Purpofcs of Trade, aod Expences of Repairs I D
of Utcnfils, limited to an Average of three j 3d Cafe
Years J
RESIDENTS.
Temporary Refidents, how far exempt from the
Duties under Schedule (D) 86 93
Pcrfons departing from Great Britain, and return-
-ing before the 5th April, after a Claim of Ex-
empti-in has been made, to be chargeable as
RefidentB S7 94
Agents, or Receivers, to be charged for Profits re-
ceived by them of Perfons notrefidentin Great
% Britain 89 95
Duty to attach on Perfons not refident in Great
Britain for Profits arifing here D 87
Pcrfons having two Refidences, where to be
charged 13» »33
RETURNS.
Penalty for not making true and complete Returns 42 63
Surveyors to have free Accefsto infpe^ them 53 63
To be made by the a£ling Precedent Partner in Trade 95 100
In lieu of, Perfons in Trade may deliver Declara-
tions of their Intention to be aflefled by Re>
ferees no 11 j
REVENUE OFFICERS
Cannot be Rtferees 111 115
SALARIES
Of Officers belonging toTradinj Companies,not to be
included in the Charge upon fuch Companies,
if aflclTed upon the Parties ty thu Commiliioncrs
for Offices 94 99
Of Officer* belonging ro Corporations, not to be in-
cluded in the Statements of their Profits, if
otherwife chargeable 127 129
SALT SPRINGS and Works
Chargeable on Annual Value A 30
Vide LavJi.
Uiicrrtain in Value, to be charged a» Profits arifing
from Trade i«4 i«7
2
INDEX, Sec,
Se^J. Page
or Sched,
A
30
B
40
C
74
D
87
E
176
F
232
G
239
55
66
58
68
148
149
J 50
146
148
149
SCHEDULES of the Aa.
Landlord's Duty
I'er.ani's Duty
Funded Property
Profejpons end Trades
Offices and Penjtans
Forms of Oaths, ^c.
Forms of Lijls, Declarat'icMis, <fc,'
Pro\ifioiis which lelhte to any particular Schedule
of the Aft, to extend to any other Schedule,
if not repugnant to the D;rtdion of the Ail 230 230
SCHEDULES
Of Properrv under (A & B), may be returned, with
an Affidavit, by any Perloii on receiving Notice
of Surcharge
To be produced upon Appeals with refpeft to the
Daty on Lands, Sic.
Precept for, to be iflfued with refpeft to the Duties
upon Trades, Profeffions, Sec.
Surveyor may objecl thereto
Mult be verified on Oath, if required
Party may amend his Schedule before he takes the
the Oath 150 149
How to proceed if none is delivered upon Precept
requiring it
Penalty for. not delivering
May be amended
If delivered before Proceedings are commenced,
the Party not to be fubjedl to Penalty 158 157
SCOTLAND.
Qualification of Commiflioners for General Pur-
poles in Counties at inrge
Qua ificati n of CommiHioners for, in Cities and
Towns
No Qualification required for certain Officers, if
they are Comniiiiioncrs of Lard TuX
Rate tf Duty charged in refpeft of Occupation of
Lands, &c.
Eftimafe of Properties defcribed in Schedules
(A & B), to be made by General Rule (A),
without Refeiencc to Cels Rolls or valued
• Rents A&B 48
Lands, &c. to be eftimated upon Rent referved,
when the Ttnant produces the Lea!e, or Ac-
count in Writing, to the Sati^tadion of the
CominiHiorers
AfTefTurs to have the Affiftance of Schoohnaflers in
makint^ their Valuation of Land?
Appointnienr of Ccmmilfioners of Offices to devolve
up-n Barons of Exchequer, in Default of
Nomination by the Deparimenis
Periods for Payment of hiilalaicnis
154
»54
157
158
J5«
157
H
17
»5
I?
16
18
B
40
35
5«
45
58
J79
187
a 10
218
INDEX, Sec.
Sril. Pagi
or Scbed'.
SECURITY
To bc^given by D.putics to Receivers General 169 173
SECURITIES
In Ireland or Britifli Plantations, cr Foreign Se- r D 7
curities, ComputaticJn of Duty ihtreon \ 4thCafti^*
How to be affiffed 97 loz
Where to be charged 99 103
SERVANTS
Not having Property chargeable, not to be included
in Liltit returncil oi locates 108 in
SETTLEMENT.
Payment of'Duties not to confer a Settlement " 126 azS
SHARES
In Partnerfhip Concerns, may be aflcflcd feparate.'y
orjointiy 95 100
SOCIETY. Vide Corporation.
SOUTH SEA COMPANY. Vide Public Compares.
S:cck oS io far as re(pc<5ls Annuirics payable at the
Exclequtr, ta be charged bv the Lommiliion-
ers of London by one AflclTnicat, and in one
Sum 100 104
STATEMENTS
To l»e returned by the Parties of their Dividends on
Public Annuities -2 ;S
To fee delivered of the Prcfiu and Gains under
Schedule (D), exc'iifive of any other Profits
To be returned by 1'rullces
One Statement only required of Joint Truftees
From Corptrations, not to include Saluits and
Profits rf Officers othcrwife chargeable
Penalty for Nti'Jtft to deliver
In Behalf of mher*, to include Profits arifing from
all Sources chargeable
In Behalf of Corp''ri.ti<in» in Trade, to include Profits
of Land and Houfes
Where Statements (ball be delivered, and the Parties
charged 129,130 jji, 131
To be delivered in each Pl^ce of Refidence, or where
Tiadc is cirricdon, if rcqtiircd
To be delivered, ftaled up, to the Additional Com-
miiii >ners, or to the AffefHirs
AbftradUof, to he m,»de by the Clerks, which Sur-
veyors miy in(»»c6t, and tjke Ci>pies '.f
Additional Commillioners to make AlTtlTmencs,
upon fat'ifaftorv Statement*
To bj verified o.n Oitb, if required
Way he Jirft aineiidid
May be v» rilicd by Agent
If not returned, or not f<tisfa£1ory, the AdJiticni!
Comir.inTiorters lu alTfrfk according to (be belt of
their Judgment 139 140
125
i>6
116
128
126
128
117
129
12S
130
129
131
129
131
131
»34
132
ir4-
MS
»37
136
.36
136
138
13S
Hi
.38
139
Sea.
or Scbed.
Pagi
1 40
140
156
156
158
G
158
24*
I N D £ 7, Sec*
STATEMENTS.
Additional Commifllaners may refer Statements to
Commiflioners for General Purpofes
Delivery of falfe Stateoienc, to fubjedl; the Party to
double Charge
Further Time may be allowed, when imperfeft
Statements have been delivered
Forms of Statements
STIPEND. WiAtOftces,
STOCK
Of Friendly Societies exempted 67 75
Of Charitable Inftituiions, or Funds actually ap-
plied to Charitable Purpofes, exempted 68 76
In the Name of the Comniiffioners for the Redudlion
of the National Debt, exempted 69 76
In the Name of the Trsafury, exempted 70 77
Stock belonging to Foreigners, exempted 71 -jj
On Transfer of exempted Foreign Stock, the Ex-
emption to ceafe -jz 85
Of the Bank, Eaft India and South Sea Houfes, to
be charged by the Commiflioners of London 100 104
Vide Dividends.
STGNE and SLATE, Quarries of,
Chargeable on Annual Value A 2»
Vide Lands.
Uncertain in their Value, to be charged as Profits
ariling from Trade 104 107
STOPPAGES,
Duties to bf flopped out of Salaries and Fees of Offi-
cers in Public Departments 187 194
To be made from Salaries to fatisfy the Duties
when the principal Sums are payable 192 j^8
No Poundage to be allowed on Sums ftopped at the
Bank and Receipt of Exchequer 125 X28
SUCCESSORS to Perfons in Public Offices,
Provifion with refpeft to Arrears of Duty duef E \
before their PrcdecelTars quitted the Office \ ifiRuie/ ''
SUMMONS,
Penalty on Negleft to appear upon, before' the Com-
miffioners ^ 157 157
SURCHARGE
To be certified by the Surveyors, after examining
the Affcffments 53 65
Not to be affe<&ed by rcafon of any Miftake in
Names or Defcription of Properties, provided
the Notice has been left with the Party 54 65
Appeal from, m?y be made and heard pxcording to
Regulations of Confolidating A^s 56 i%
INDEX, Jrc.
ieHt. Pagt
or Scbed,
»9
30
*7
it
4Z .
43
5«
5«
44
46
43
5S
4*
SURCHARGE,
If confirmtd in Schedules (A and B), to be in
double Duty, lubjeft to Abatement by the
ComnnWrioners 64 7*
Officers entitled to Double Duty on'Surcharget, or
the Portion thereof 64 7^
Penalty ior making falfe and vexatiou« Surcharges 65 -73
Vide Surveyors.
SURVEY
Of Lands may be taken in certain Cafes 46 59
SURVEYORS
To have the fame Powers as uader the Affcffcd
Tax Afts
Oath to be taken by
To inftruft AfftlTors
May objeft to Affeflbrs' Eftimates on Lands
May examine and take' Copies of Par<3chial and
other Kates
May fiirvcy Lands, en due Notice to the Occupier
May objcft to erroneous Eitimates
May infpcft the Returns and Affeffments, an4
amend the fame ; may have Curtody of them,-
(nn giving Receipts) to take Copies; may cer-
tify Errors and Defaalts, and full Amount of
Duty, by Way of Surcharge, to the Commif-
^ (ioners
Their Surcharges not to be impeached by reafon of
Miflakcs
To certify fworn Schedules, delivered after a Sur-
charge
Tohave Accefs to, and take Copies from, the Clerks'
AbRrafls
If diffitisfied with Affcffmenrs of Additional Com-
miflioners under Schedule (D), may Itarc Cafes
for Opinion of Commirtioners for General Pur-
pofes
To objeft ifl Writing to Affeffrtents, fctting forth
the Cdufe
Erroneous AflVfTaients may be amended oa their
Certificates
To {^ive Notice to tke Party of tHeif Objcflions
To liave Accds to, and rake Copies of. Schedules
May objeft to Schedules, and give Notice to the
Party
To give Nntice to Perfons coming into a Diftri^l
To have Accefs to, or take Copies of, Dcciarttioni
• clairning Abatements
Salaries and Allowance tu he fettled by the Lords cf
the Treafury
TABLES
for computing the Average of Fines received on
Renewal (,f Lealts
Of abated Raies of Duty^
51
«J
5+
«S
55
«7
»35
1J7
«37
«!9
»39
»4»
141
I4»
148
141
14X
»4r
149
«4T
»5»
196
20&
^ll
11^
^ A 7
\\ 4th Kulep*
«»3 »5»
INDEX, Sec.
S,^a. Page
or Scbed.
TAX OFFICE,
Kames of C«mr» idioncrs, when chofeti, to be fent
to th,u Office 3 8
To furnilh Form> for Clerks' Abftra£ls 135 136
To furnilh all Notices and Forms required by the
Ad: 234 237
WdtCommiJ/ioners for Affairs of Tuxes.
TENANT.
Joint Tenants rnav feverally claim Abatements,
accorcing to their refpe^ti^e Shares aoa 208
'• - Ccntrafts betwen Landlords and Tenf.nrs, to'.ich-
nig Payment df Taxes, not to be binding, con-
trary to the Meanmg of the Act 212 219
Vide Occuf^er.
TENEMENTS
Ci>argeablc upon Annual Value A 30
' Vide Lands.
TENTHS
Paid by Ecclefiartlical PerfoRS, to be dedu^led < 2d Rule ^.38
t Dedua. i
TIN, Mines of
Vide Mines;
TOWNS, (Corporate)
CommfTioners from the Mayor, Aldermen, &c. of,
to afftCs, Officers uhderthe Corporation or other
Companies, Guild, &c. therein 178 184
- - ~ Vide Cities and To'^vns,
TRADE, and- other Profits, to be charged under
Schedule (D),
Duties upon the Profits of, on Perfons rtfident
in Great Britain D 87
Duties upon the Profits, on Perfons not refidmt in
Great Britain D 87
To what Dcfcription of Property the Duties there-
on extend D 83
Mode of coinputing Duty thereon < ftR I ( ^^
To whom the Duty extends < H R 1 (^9
Deduflions allowed from the Profits for Repairs of "7 j^ 1
, Premifes or tltenfils employtd for Trade, v . „ , l-i'j
Hn^ited to an Average of three Years ' * ^ J
No Dedtiftions fcr Annual Intereft, except Intereft C D . 7 o
of Dusts due to Foreigners l 4th Rule i ^
Duties en Profeflions, Employments, or Avocations^ Ac C (^'^
Profits of uncertain Annual Value, not charged in C D 7 ^^
Schedule (A) ? 3d Cafe i
Mires of UQcert:iin Value, and Mines (lopped work- 5 D ? g^
ing (. 3d Cafe i
t II » ft X, &c/ ■
SeB, Pagt
n : ' er Schfd. ,,
TRADE, and other Profits to be charged under
Schedule (D).
Intereft from Securities in Ireland, and Briciih Plan- CD?
rations, and Foreign Securities 2 4'h Cafe > '
PofTeilions in IrelaniS, or in the Britifli Planta- C D 7o|
tions t 5th Cafe S
^ "Profits artd Gains not otherwifc charged, or falling c D "> ax
under any other Schedules I 6th Cafe J
Carried on by Married Women as fole Traders 91 jfi
'■'-'■ To be charged, exciulive of Profits arifing from
Lands and Premifes occupied for the Purpofcsof
Trade . . ^ 95 99
Partners may b6 charged jointly or feparatelr 95 $9
Return of, to be made by the Precedent Afting
Partner \ 95 tof
Return of, may be made by Agent 95 • (09
On Change of Partncrlhip, the Daty to be charged
on the Profits of the Concern antecedent to the
Change ^6 lot
DelcrijJtions of Properties when of uncertain An-
nual Value, or carried on as Trade, to be
jcharged as Profits from Trade 102,103 i05»io5
Profits from Mines, &c. of uncertain Annual Value,
to be charged where fituate 104 itoa -^
Contributions in refpeft of the Profits of, may be ^
charged by Reference no jiz
Vide Kefereeu
Duties upon, where to be charged 129, 130 131, 132
Declaration to be made of the Places where carried
on, and whether the Party it chargeable to the ^
Duties thereon "' " 130 ij^
Statements to be delivered at each Place where car-
ried on, if required
AfTcfTments upon, to be entered under Numbers or
Letters, and may be paid into the Bank
TRANSFER.
On Transfer of Stock belonging to Foreigners, the
Exemption to ceafe
New Certificates to ^e granted for Exemption of
any Part not transferred
TREASURER of Corporationi.
Vida OJ^tff
TREASURY, Commiflioners of.
Stock in the Name of, exempted 7# ^y
May order Relief to Parties when the Duty hat
been paid, on Property in Difpute, if it Oiall
afterwards appear that their Shares entitle them
to Abatement ^g ts
To appoint Commiflionen of OiRcea, in Default of
Appointment therein 17$. J79 \\x, 1S6
Officers appointed by the Treafury, but not excr-
ciftd in that Department, where to be charged \%% t\\
%
132
»34
i£5
i6t
%%
«5
%%
J«S
TRE^^SUkY; Comroiffioners of, , ; , .-^v.-r • ' .'
Bank to open Account with the Treafury, pfl^ay-
mf nts received on the Duties, . • ' 120 .424.
j<l ^Tei Cecile,A|!o\A'iincts of Surveyors and Infpeflors, - *
,"' a'tjd" 01 KfrOffictrs employ eii in the Execution r
'«< . of the A^'j atfo to difcharge incidental Ex-'
' 'pfciitcs, >■ ' ' ' . 22S -229
^Ptoperty in Cj!^tts,^I|ow chargeable 50 95
TRUSTEES -l'^-'^' - • -. -
T\ To bj* anfwcrablgifor, ,do?Og-.aP A,6l?, that the.
* Property ;^^^hc-affeQV4.;<indcr Schedule (C),^..^ "^jq pMSiik
ar),4j to rrtam the Duty on pivid^nds received i^f,;iB«[
cox
bypem ' ^ -f-TAv-r,. ■ ,\7%vn-i^.^
:0 f.u
TTo b^ thargcd^Updf r, .fifbedJjllg- j"E.),_ fpr Jnf^nts,
Married ^oraen, &C,'.' /J- -.c • J. ;S^ .. ,.; i ;i8f)^„ 95
^^eceiv^ng Profits and Gains' of Pcrtons not refident ,,/ 's -^
in mis Kiijgdoq), .to he .c^arg^d forlhem, -- ^9 ■.]',94
Of Perfcns of'j^.iiil Ag:e, at^d j-^h^i|ig in thjsiling-
Jor ro-*^°-1?j[ ^^jdeliver Lifts only, p|'**if^r.,N*irnes a'ed
'" K^fiainci^,s,jj -^^ ■ ,.,, . - .,,,,,.. ) - •■ 2-9 . 95
Not to b,ejChd!rgedY6r''Marne*d Wo,^^^
r"^ ^ ■ vvitn theLrjH,ufh,an<ls J, .-',', Z.'-^.', ■•■ ■ 51 96
^ . Jvlay retain the l5uties"from' the Property in Truftj^ :. ,
*■' if atieffed fojj the laip^ "92 97
■'^0 delher^'L1ft.5,^thcU .!^/x;ti5g;^»y. l^ ,..; ,(;
accorJ.n4w^^AC,^^. ^^ ^^,r ; . . ;, .^.,c^^ , i,t
^fjom^ with others^ to gwe their Names and Rcn-
dehcCs
_ Of incapacitafe'd Fei:fons,'to delfver '^taten:)en)t?.,foii; „,, -, ■
•f-* them ., :^,j./...,'. >;,; „y |L ,,,,/., -v //,/,',|,Q«, ;' r -iia
-,, One St;a^emen"t''f6r J^int T'rjLjftfesiul^cjqnt _/ ,, • .',j JJ;*^.* i*9
■ May be Veliev(d frorii' Double A'flelTme'nt upon the '
fame Property ??"^' 12.5
Procefs at;ainft,,.for |Nlegl.i5;£i t(j> dsHyjer-5'*?*,rt\e^^ -,..1'
ma)^ be flayeiS'in certa'in Caf'ts ' ' ' " , .• _"', ^.; izS. . ^3*
' FurtheV^Tin^^may^be gr^tu^^.ui^^^rri:^^^.^^ ,. ;/ '
., livering Starernents l, ' •' ".aVn 30 ! rj.v't?f,-s *3*
'To incfu'de in their Statement the Duty'arinngffoih " ' '^^ <
ali the Sources chargeable ..;,.. J. .i','~)V K{VO^l .' i_3#'
Of Perfons <')jng^v^der A^e, to be anlvvcrarbie loV " " ■
ail the Piyinerrts t*h<;y ought to have made' '' ■ 214, ' izq
Forms of Lifts to be delivered by ' G 235,24^
TIJTOR. YiA^TrMftces^ . /"
TYTHES, ;; n; ■•••-• •'•>^tl ni yji-pi^ n^ ,
Compofirions for, or' ether Pa^^nt'cWt's''' in'Hcu! of
Tyihes, chargeable upon Annual V-lue '• ' A jo
- V.n.-...;.-..- ::: ■: '^.'J it> Vrdei.w^^. '
Tythes and ACAts, or Compofitions for Tythes ex
cepted froin'Htc'DwtT'in' icfpfJIlTf Occtiiation • :
f N D t X, &^Cr
orScbed. '• .
TYTHES. '
Dedu-ainns to be made in eftimating the Tenant'*
Duty, where Lands are not fubjedl to Tythes,
or only to a Modus, or Compofuion Real S 4|
J-eCTees and Occupitrs of Tyihe-, not being the "^ '
Oitcupieis of .Land?, to be charged with a dif-
ferent Rate of Duty B 41
Owners of, to be diftrained npon, if Duties upoQ
the 'fame are not duly paid 3^ 5J
Compofuion for, or other Payments in ' *^
Occupier of the Lands to be anfwerablc for
4 thkDuty 39 54
IJJ^DERWOODS
Chargeable upon Annual Value A 30
Vide Lands,
VACANCIES,
Manner of choofing ^.erfons to fupply Vacancies of
; ConunrfTioners ' j 7
How to be fupplied when they occur 5. 9
Lift of Perfons chofeh to fupply them, to be filled up '
as Occafion may requiile ' • • 5 20
yALUATlbN
May b^ ;aken of particular Lands 59 69
At the Cods and Charges of the Appellant, if
exceeding the Value put upon thtf -Lands by
himfelf ' .- •- ' "
Of all the Lands in a Pariflj in Cafe of Difpute,
refpefting xh% Char^ ih il^e Poor Rates ,
y^lRIFICATipk upon bath.
Of Statements before AJdttidnalCommidioners
Of Statements and Schedules by Ai;ent and Faftor
Of Schedule, and, if made, the AfltfTment to
be final
Of Anfvtcrs ot EmitUnatronsiiefsre CommifTibners
_^ penalty, on refufipgto verify any- SMtemcnt or
Schedule " ' '
Of Claims for Abatements, if required
VOCATION. T/^'^ Profeffion.
VOLUNTARY CONTRIBUTIONS
JTur the Purpofes of carrying on the War, may be
received at the B^nk tit %i%
Excefs of Sums p lid into the Bank above the
Duties, to be taken as Voluntary Contributions 9x0 214
WAGES, vide Officers.
59
^
60
70
136
138
139
150
151
157
»04
»57
»o,
\'ALES,
Qujiific^tion of CommmlHloDc'ri for General Pur* "
1 H D RX,
&ci
■ " i
Sea,
'-
hr Scbed,
WARR'tN^
Chargeable upon Annual Value
A
Vide Land',
WATER, Works. and Streams of.
Chargeable upon Annual Value A
Vide lanclii
' To be! charged as Profits from Trade, in ceriaia
Cafes 102
Fegi
30
105
WAYS
Chargeable upon Annual Valuo A 3*
Vide Lands t
WESTMINSTER,
Qualification of Commiffioners for ix 15
WITNESSES
May be fiim'jnoncd by the CommiHioners, apd exa-
mined upon Oath J53 15a
Women, Married;
Afting as fole Traders, to be charged «s if actually
fofe and unmarried 91 jS
To be charged in the Names of their Hufbands, if
living with them gi 56
Vide Trufiees.
WORKS, Water, S;»It, Alum, &c.
Chargeable on Annual Value A 30
Vide Lands,
Chargeable upon the Profits arifing from Trade, in
certain Cafes loa , . 105
Uncertain in Annual Value, to be charged as Profits
front Trade where fituate 104 to/
YARMOUTH
Additional Number of Commiffioners for General
Purpofes, to be chofen for C x*
nUMTCD BY I. «OLi>, lO}, SHOI-LANE, LO^^»il2t,
Tax on Prop-erty and Incomel
AN ABSTRACT
OF AN
ACT
FOR GRANTING TO HIS MAJESTY,
(For a Time to be limited)
A CONTRIBUTION ON THE PR0FITS.OF
CERTAIN DESCRIPTIONS OF
PROPERTY AND INCOME,
ARISING FROM
Landed and Funded Property, Poffeflions, Trades,
Salaries, Offices, &g.
THE SEVERAL
£;^EMPTIONSy ALLOWANCES, DEDUCTIONS;
Carefully Abftrafted, and all the Claufes, Declarations,
aind Schedules enuaierated and exprefTed in
a clear and coraprehenfive Manner.
By A SOLICITOR.
Honuon :
Printed for B. MACE, 23, New Round Court, Strand ; and
A. H. NAIRNE, 23, Chandos- Street, Covent - Garden.
Sold by B. CROSBY and Co. Stationers' Court ; JORDAN
and MAXWELL, Fleet-Street ; and C. CHAPPLE, Pall-
Mai', and Southampton. Row, Ruflell-Square.
(Price SIX-PENCE.)
1803.
Printed by Barker and Son, Ck. HuiTell Street, Covent Garden.
Abfl:ra6i: of an Act
Por Granting to His Majejly^for a Time
to be limited^ a Contribution on the
Projits of certain Defcriptions of Pro-
perty^ and from ProfeJJions^ Trade^
i^nd Offices therein mentioned.
It is enabled, that during the Term herein mentioned
there (hall be raifed and paid, throughout Great
Britain, the feveral Duties and Contributions in
the Schedules contained i;i this Ad, mark^il (AJ
(B.) (C.) (D,) and (E.) < -J
appointment of ^dmmiffioMrs.
: ;>S:.'i'
TtfE Commiffioners are tpbediofeti from thofe appouited
for the Land Tax, at «^ general Meeting, or at the
Diftrift Meetings, of which due Notice is to be given; they
are to confift of not lefs than Three for each County ; for the
Cities of London, Brifto!, Exeter, Hull, Newcaftle upon Tyne,
and other commercial Totwns, additional Coramiffions are to
chofen. The City of London (hall appoint Eight Commiflion-
ers, and Eight others to fupply any Vacancies ; of thefe
the Mayor and Aldermen are to name Two and Two, to fup-
ply their Vacancies ; the Governor and Company of the Bank
of England the fame number ; Orve Coratniflioner and One to
lupply his Vacancy, by the Eaft India Company ; the fame
by the South Sea, the Royal Exchange, and the London Infu-
rance Companies. Th*^y muft poffefs lOoL. a Year, or per-
fonal Property of 5000Z-. and to be fworn truly and fahhfully
to difcharge and exercife the Powers entrufled to them, and
not malieionfly or wantonly difclofe the Particulars contained
in any Schedule, unlefs where neceffary for the Purpofe of
of carrying the Ad into Execution, or on any Profecution
for Perjury, committed in the courfeof an Examination before
tl'.em. A fufiicient Number ot Clerks, Infpeftors and Surveyors
aie li) take a. fimilar Oath, and the whole are furnilhed with
liberty to furcharge, and fuitable Inflniflions to carry the Att
into Execution ; the Period of their ading is to be from the
5th Day of April for the Year in which they are appointed,
lii Scotland, the Qualitication is i5o£i. per Annum valued
Rent, or 3000/.. perfoual Property.,
Schedule A.
Upon all Lands, Tenements, Hereditaments, or Heritages,
there ftall be charged in refpeft of the Properly thereof, for
every Twenty Shillings of the Annual Value thereof, the fum
of One Shilling; and the faid Duty (hall be conftrued to all
Manors and Meffuages, Quarries of Stone, Slate, Limeftone,
or Chalk, Mines of Coal, Tin, Lead, Copper, Mundic, Iron,
and other Mines ; Iron Mills, Furnaces, Iron Works, Mills
'and Engines, Salt Springs and Works ; Alum Mines and
Works, Parks, Chaces, Warrens, Forefts, Underwoods, and
Coppices, 'Water Works, Streams of Water, Canals, Docks
and Filhings, Tythes, Rents and Compofitions for Tythes,
Corn, Rents, Rights of Markets and Fairs, Ways, Bridges,
a»d Ferries, and all other Profits arifing out of Lands or Tene-
ments, Hereditaments, or Heritages throughout Great Britain',
of what Nature or Kind foever they be, belonging to any Per-
fon or Perfons, Bodies Politic or Corporate, Guilds, Frater-
jiites. Companies, or Societies, whether Corporate or not
Corporate, except where the fame (hall be uncertain in the
Annual Value thereof, and (hall not be let at a Rent to be
afcertained according to the following Rules, in which Cafes
other Duties are herein charged as contained in Schedule (D.)
in the Cafes therein mentioned ; and on all Furniture, Cattle,
&c. ufed in any dwelling Houfe, the 8nm of Six Pence for
every Twenty Shillings of the annual Rent at which they are
let.
General Rule.
The Annual Value of Lands, Tenements, Hereditaments,
&c. (hall be underftood to be the Rent by the Year at which
the fame are let at Rack Rent, if fuch Letting (hall have com-
menced within the Period of Seven Years before 5th of April,
1803, or within the Period of Seven Years preceding the
Time of making the A(re(rment, otherwife at the Rent which
the fame are worth to be let by the Year, agreeable to the fol-
lowing Rules ;
FiR*T.-~The faid Rules (hall be charged Annually on, and
paid by, the Occupier or Occupiers for the Time being of
fuch Lands, Tenements, Hereditaments, or Heri-tages.
Second The Occupier or Occupiers of any Lands, Tene-
ments, Hereditaments, or Heritages, being refpeftively Te-
nants of the fame, and paying the laid Duties, (hall dedutl fo
much thereof as a Rate of One ^hilling for every Twenty
Shillings of the Rent payable to the Landlord or Lantilords
for the Time being, would, by a' jull Proportion amount,
unto, which Sums Ihall be deduced out of the firft Payments
tkereafter to be made on Account of Rent; and all Landlords,
their Heirs, Executors, Affigns,&t. (hall allow fuch Deduftiont,
and the Tenants paying the laid Affcflments (hall be acquitted
of fo much Money, as if the fame had adually been paid unto
the Perfon or Perfons to whom fach Rent was payable.
Thirdlt. — Landlords or Proprietors of Houfes, Lands,
&c. fuQJeft to the Payment of any Rent Charge, Annuity, &c.
are to deduft the Sum of Out Shilling in each Pound, out of
fuch Annuity, &c, the Perfons or their Agents entitled to re-
ceive luch Rents, &c. are required to allow fuch Abate-
ments.
Fourthly.— Where Lands, Tenements, Sec. have been
demifed in Confideration of Fines, &c. then the Leflcr is liable
to the Duty upon a fair Eftimate of the Profits of fuch Fine by
a Computation of the Amount of the Fine divided by the
Kumber of Years, and the Average (hall be fixed by a Refer-
ence to the Table contained in an Aft for repealing the Duties
on Legacies and Shares of Pcrfonal Eftates
FiFTHLv.— The Duty in all Cafes to be eftimated on the
full annual Value, and any Deduftions allowing in Refpeft t
Fines to be made on the Appeal of the Lefler or under- Ten-
nan t in his Behalf.
Sixthly.— In Cafes where the Land-Tax has not been re-
deemed, there (hall be allowed fuch Sum as a like Rate oi: th^
Sum charged and paid by juft Pioportion, Amount to.
SivEMTHLY.— Mortgagees or Creditors in aftual Pofleffion,
to be charged as the Occupjer, for fo much Mone)' received
by fo much Mortgagee or Creditor, for lutereft due to them oii
the Debt.
Eighthly.— In the Event of the Death of a Perfon liable
to the Duty, his Heirs, Executors, &c. to be liable to the Pay-
ment of all Arrears of Duty according to their refpeftive In
terefts.
Dedu^ions,
Repairs. — An Allowance of 5 per Cent, on the annual
Value of Dwelling Houfes, &c. the Owner and Occupier of
which is liable to the Expence of Repairing ; 2 per Cent. 01^
Houfes, the Occupier or Owner of which is not bound to
keep it in Repair.
The Amount of the Tenths and Firft Fruit Duties, or Fees
on Prefentation, paid by any Ecclefiallical Perfon, within the
Year preceding.
When the Rent is mqre than 60I. an«< not above Sol. the
Sum of t|d in each Pound. From 80 to lool. the Sum of 2d.
From 100 to 140I. the Sum of 4d. and if the annual Value is
more than i2ol. the Sum of 6d. The Abatements for Scotland
aj-e in the fame Scale. From 60 to Sol. the Duty it id From
80 to lool. the Sum of i^d. From 100 to iiol. the Sum of 3d,
and above 1 apl. the Sum of 4d, The Exempiioni are extend-
e<l to thofe whofe Rent, cortiblned with their other Incoffi^i
tioes not exceed 6ol. a Year.
Procurations and Synodals on afl Average of Seven Years.
Repairs of Chancels or Churches by any Reftor, &c. bound
to repair the fame, on an Average of the ti Years preceding.
Exemptions,
The Scite of any Hofpital, Public School, Alms Houfe,
College Hall, vv^ith iheir Gardens, if maintained by the Funds
of fuch College,
The Amount of the Rents and Profits of Meffuages, Lands,
&c. belonging to Hofpitals, Alms Houfes, &c. which are
proved, by an Agent or Truftee, to belong to fuch Hofpitalj
or charitable InlUtution,
Schedule B.
On all Dwelling Houfes, Lands, Tenements, and Heredita«»
raeiits in England, Wales, and Berwick-upon-Tweed, ther^ is
to be charged, in Right of Occupation, the Sum of Nina
Pence in each Twenty Shillings of the annual Value thereof.
In Scotland the Duty is to be only Six Pence, which Duties
ihall be charged in Addition to the Duties contained in Sche-
dule A. and (hall extend to all Properties therein charged, ex-
cept a Dwelling Houfe not occupied, with a Farm ot Land,
Tythes, Corn Rents, provided that any Perfon, being Lefler
and Occupier of the Tythes, other than the Occupier oT Land,
from which the Tjthes arife, ihall be charged for Occupation
Three Pence for every Twenty Shillings annual Value, fubjeft
to the fame Dedudions for Intereft, Annuities, &c, as in the
Cafe of Lands,
The above Duties ihall be paid annually by the Occupier,
for the time being, or by the Perfon deriving a Profit from
luch Land or Tenements, each Affeffment to be in force for
One Year, and every Tenant (hall be liable for the Arrears at
the Time of his quitting of any Lands, &c.
Rules /or efiimating Vroperly* .
No Property is to be eftimated at a lefs Value than ihej
were charged in the lad Poor's Rate,
When the Rate has been by a Pound Rate, the fame Eftimate
IhBll be adhered to. Where there is no Poor's Rate, the Affelf-
or'e (hall from the beft Intbrmaiion of the Average Yearly
Value, or on the Price o! Grain, according to the particular
Circumllances of the Cafe regard, being had to the full
Amcmnt of the annual Value of fuch Lands, eltimated as the
Cafe may require,
Scotland,
Every Eftimate (hall be made without Reference to the Cefs
or Tax Roll, and according to the judgment and Belief of the
Commiilioners, AflefTors, &c. excepting where it appears by
Leafe, that the fame has been let for 7 Years, without any fire
or other Confideration.
Tenants are botind to produce their Leafes, aud on failing
to comply under Penalty of Treble the Duty.
Tithef, &c. are fubjeft to like Aflefllnent.
Perfons overrated may appeal to the CommitTioners who
have Power to reduce the Rate, or to encreafe or furcharj;»
in fuch Manner as the Conduit of the Parties and the Cafe
(hall warrant.
The Duties are to be levied as they become due, or conli-
dered as a Debt of Record. The Parities to be anfwerable
for the Colleftors,
Schedule C.
Upon all Profits arifing from Annuities, Dividends, and
Shares of Annuities, payable to any Perfons or Perfons, Budic-
Politic or Corporate, Companies or Societies, whether C(.';-
porate or not Corporate, out of any Public Revenue, there
ftall be charged for every Twenty Shillings of tlie Annual
Amount thereof the Slim of One Shilling without Deduction -
which Duty ftiall be paid by the Perfon or Perfons entitled
unto the faid Annuities, Dividends, and Shares, his, her, or
their Executors, Adminiftrators, or Afligns, according to their
refpeftive Interefts ; which Duties fhall be affefled by the ref-
peftive Commiflioners for the Porpofes of this Aft, in their
jefpeftive Diftrifts where the Parties fhall refide, or before the
Commiflioners for the Purpofes of this Aft, afting for the City
pf London, ai the Parties ftiall choofe, or before the Affiftant
Commiflioners in thofe Diftrifts refpeftively, or by Referees,
in cafe fucjh Party ftiall be chargeable alfo to the Duties con-
tained in Schedule (D.) and ftiall obtain an Order for that
Purpofe in Manner herein direfted ; and ftiall extend to all
Public Annuities whatever, except the Stocks of Public Com-
panies otherwife charged by this Aft, with the following Ex-
ceptions ;
Where the aggregate annual Amount ftiall be One Hun-
dred and Fifty Pounds and upwards, the Sum of One Shilling
in the Pound is to be paid, without any Abatement on any
Account whatever ; 140 Pounds or more, and ftiall be.lefs
than 150I. Eleven Pence; 130I. or moie, and (hall be lefs than
J4©1. Ten Pence J 1 20I. or more, and ftiall be lefs than 130].
Wine Pence ; iiol. or more, and ftiall be lefs than 120I. Eight
Fence ; looi. or more, and ftiall be lefs than i lol. Seven Pence;
90I. or more, and ftiall be lefs than io©l. Six Pence ; Sol. or
more, and ftiall be lefs than 90I. Five Pence ; 70I. or more.
&nd (hall be lefs than Sol. Four Pence ; 60I. or more, and
ihallbe lefs than 70I. Three Pence. All Perfons whofe In-
come i» under 60I. are exempt, but every Claim to Exemption
or Abatement muft be proved before the refpeftive Comniif-
iioners where fuch Claimant ftiall reOde, purfuant to the Pro-
vifions by which the Duties in Schedule (D.) are charged,
levied, coUeded, and paid.
8
The Stocks of Friendly Societies and Charitable Inftltutiony,
cftablilhed by A61 of Parliament, Charter, Decree, Truft, or
Will, provided the Property is duly claimed by an Agent on
Behalf of fuch Society.
Stodc in the Hands of Commiffioners for reducing the Na-
tional Debt*
IStock in the Name ofthe Treafury,
Annuities, Dividends, and Shares belonging to Foreigner?,
not refident in Great Britain, provided fuch Property is
claimed by their Agent.
On all Perfons whofe Incomes are ,6ol. not more than 400!;
4 per Cent, to be allowed for each Child ; 400I. to loool. 3
per Cent, loool. to 5000I. 2 per Cent. 5000.I, and above, j
per Cent.
Every Perfon entitled to receive any Dividend, Annuity,
&c. whether for themfelves, or in Truft for others, fhall deliver
a Statement of all fuch Sums, or in Default of fuch Return,
will be charged and affeffed in fuch Manner at the Com-
miffioners, on examining the Certificates of the Stock of
Annuities, (hall amount to.
References may be appointed to afcertain the Amount of
the Sums which ought to be paid in Refpeft of the Profits of
any Profeffion, Trade, or Manufacture, or with Refpect to the
Value of any Annuity, &c. and the Perfons to whom the
Payment of any Annuity, Dividend or Share, is entrufted,
jhall deliver to the Infpeftor an Account of the fame, and the
Perfons to whom payable.
Truftees or Guardians afting legally for any Court, or who
fliall be in the Receipt of Dividends or Annuities, fhall be
anfwerable for the Duty, and may from Time to Time fo much
as will difcharge fuch Duty.
In the Cafe of a legal Difpute concerning the Right of
Property, the Receiver of the Profits is authorifed to pay the
fame, and if on fuch Oecaflons the Sum fiiould be overpaid,
the Overcharge to be returned,
Perfons, or their Agents, receiving Dividends, Annuities,
&c. and not paying the Duty within Six Calendar Months,
fhall be proceeded againlt as for a Debt of Record due to the
King, with Cofts of Suit, and all Charges attending the
Procefs.
Agents concerned for Stock or Property belonging to Fo-
reigners, not refident in England, to give Notice of every
Transfer of fuch Stock, and Perfons falfely pretending Stock
is the Property of Foreigners, to be affeffed treble the Amount
of the Duty,
Schedule (D).
Upon the Annual Profits or Gains, arising or accruing
to any Person or Persons resiofnt in Great Britain, from
any Kind of Property whatever, whether situate in Great Bri-
tain or elsewhere, or from any Annuities, Allowance*, of
Stipends, or from any Profession, Tracle, or Vocation,
whether the same shall respctively be carried on in Great 3ri««
tain or elsewhere, there shall be char^el, for every Twenty
Shillinfjs of the Amount of such Profits or Gains, the Yearly
sum of one Shilling.
Any Person whose Annual Profits and gains arisin*?^ f'*nm any
Profession, Trade, Employment or Vocation, chargeable tvith
Duty by this Act, the Annuai vVmount whereof, together with
the Profits and Gaiins ansihg to such Person of or from any
Estite or Property whatever, or from anv Pu,blic Office or Em»«
ployment of prorit, or from any Annuity, Pens on, or Stipend,
payable by his Majefty out of any public Revenue charged to th«
Duties granted by tr.is Act, according to the Schedule, shall
not exceed the /Vniiiiil Sum of One hundred and fifty Pounds,
and who shall derive the Whole of his Livelihood or Subsistence
therefrom, shall on proof thereof before the Commissioners, in
the Manner directed by this Act, be charged to the Duties by
this Act granted on the Profits of such Profcss'on, Trade, Em-
ployment, or Vocation, for every Twenty Shillings of the An*
nual Amount thereof, if the sam^ shall exceed Sixty Pounds, a re-
duced Rate of Duty of from Two pence ; to Mine pence and where
the Whole shall not exceed Sixty Pounds, such Person shall be dis-
charged from any Assessment under this Act, in i-espect of th«
Profits arising fror» such Profession, Trade, Employment, ot
Vocation.
Upon all Profits or Gains arising to any Person*, whether Sub*
3«cts of his Majesty or not, although not resident, from any Pro-
fession, Trade, &:c. exercised or carried on in this Kingdom,
the like Duty.
Which Duties shall extend to all Interest of Money, and
every Description of Property or Profits, wi»ch shall not be
chargeable or charged to either of the said Duties contained ia
Schedules (A.) (B.) or (C.) and to every Description of Em-
ployment of Profit not chargcablcorchargfdto the Duty hcrcin-
ifter mentioned, contained in Schedule (K.) and shall l)echar<^ed
annually on and paid by the Person or Persons, Bodies Politic
or Corporate, Fraternities, Fellowships, Companies, or Societies,
whether Corporate or not Corporate, receiving or entitled unto
tlie same, his, her, or their Etccutors, Administrators, &c«
ind where any Annual Interest, or any Annuity, Allow»«
»nce, or Stipend, shall be payable out of such Profits ot
Gains, whether the same shall be a Charge thereon or not, the
B Persoa
to
person paying such Intferest, Annuity, Allowance, or Stipend,
and obtaining such Certificate as hereinafter is mentioned, shall
be entitled to deduct thei'cout so much of the said Duties as a
like Rate on such Interest, Annuity, Allowance or Stipend, would
Amountto , and the Person or Persons entitled unto such Interest,
Annuity, Allowance, or Stipend, is and are hereby required to al-
low such Deductions, and the Person paying the said Duties
shall be acquitted and discharged of so much Money, as if tlie
same had actually been paid to the Person or Persons entitled
to such Interest, Annuity, Allowance, or Stipend.
Rules for afcertaining the Duty on Trades and
Manufactures.
Ist. To be computed on the full Amount of all Gains of any
Trade, Manufactures, Src. upon a fair and just average of three
years, subject to such Deductions only as are mentioned in this
Act.
2d. To extend to every Person or Persons, Bodies Politic
or Corporate, Companies or Societies, and to every Art, Mys-
tery, Coventure or Concern carried on by them respectively in this
kingdom, or elsewhere.
3d. To extend to every Species of Profit arising from any
Mannfiicture, Trade, &c. without any Deduction for Stipend,
Annual Interest, &c.
4th. Deductions for Repairs, Alterations or. Utensils to be
taken on the Average of the three preceding years.
Posessions, Empiovments, Vocations. — To be Computed and
Charged on a Sum of not less than the full Amount of all Pro-
fits, Gains and Emoluments of the preceding Year, without any
Deduction.
. Properfi/ of Uncertain Value. — To be Charged on the full
Amount of the Profits within the preceding Year, except in the
case of all Mines, which are to be assessed, propoitionably t»
their increased or diminished Value.
Provided, that if it shall be proved to the Satisfaction of the
Commissioners that any Mine has from some unavoidable Cause
been decreased, and is decreasing in the Annual Value thereof,
50 that the Average of Five Years will not give a fair and just
K)-timateof the Annual Value thersof, it shall be lawful to com-
pute such Annual Value on theactual Amount of the Profitsand
Gains in the preceding Year, ending as aforesaid, subject to
such Abatement on Account of Diminution of such Profits with*
in the Current Year as is herein provided in other Cases; pro-
vided also that wberc any Mine which shall have been worked
within such preceding Periods as aforesaid repectively, shall
&f>zn *4iat unaroidable Cause have wholly failed,, it shall be
iawfiU
li
lawful for the said Commissioners, on due Proof thereof, t*
discharge any Assessment to be made thereon under either of the
preceding Rules.
Foreign SecuriticSf 8fc. — Including Interest arising from Seen-
ritics in Ireland, to be computed on not less than the whole and
just Sums which have or will be received in the Current Year,
without any Abatement.
Possession y in Ire/and, Forcis^n Cowiirics, S'C. — The Duty to bc
computed on the full Amount of Sums actually received, cither
by Remittances or Property imported, on the Average of three
Years, without any deduction.
The nature and Amount of all Profits or Gains, not mentioned-
in any of the Schedules, shall be computed, and the Doty shall
be fixed on the Avcraije as shall be directed to the Commission-
ers, agreeable to the Affirmation of the Person in Receipt of th«
same.
Temporary Absentees to be charged as Residents, and Tem-
porary Residents not to be charged until after Six Months Resi-
dence.
Foreigners claiming exemptions, and returning before the tthi
©f April, to be charged.
Officers of Bodies Politic, Corporations, Companies, Src. tob«
answerable for the Duties payable by such Corporations, &c.
Trustees and Guardians to be chargeable on account of the
Duties on the Property of Infents, married Women, Lunatics,
&c.
Receiver of the Court of Chancery, &c. to pay the Duty on the
Property entrusted to their Care.
Married Women acting as sole Traders by the Custom of any
Place, Sic. to be liable to the Duty, unless living with her Hus^
band, who is then answerable.
The Trustees of Persons of full Age may deliver in their
Names and Residence only.
All Persons intrusted with the Management of Property as
Trustees, kc. and paying the Duty, are authorized to retain
such Sums from the Payments due to such Persons.
The Profits of Companies may be assessed by the Commision-
ers distinctly, and the Clerk or Receiver of such Compiny is
bound to make a clear and distinct return of all Profits, Rents,
Salaries, &c.
Partnership. — The Duty on Profits arising from Trade, $cc'.
whether carried on singly <»r in Partnership, shall bc slated dis-
tinctly from the Profits arising^ from landed or funded Property,
and the Computation of the Gain on any Manufacture or other
Concern, carried on jointly by two or more Persons, shall be
made by the first Partner or his Agent, and is to express the
Names, Residence, and Share of the other Parties, and whick
Return shall be sulficient to charge the others jointly.
When a Dissolution or Admission of Partners taJces place be-
B 2 twecn
4^9n tlie Tiraw of tliis Assessment, tfcen ihc Duty shall be
£xcd proportiona!>li/ .
Agents, Attorneys, and Factors, in receipt of Property arls-
iflg from Foreign Possessions, shall act in conformity t© the
l^eorulations of this Bill.
Persons hold.ng Offices in Ireland, or servmg in Parliament^
to be chargeable i^ Subjects residing out of Great Britain.
Duties on Profits, arising from Foreign Possessions or Securi-
ties, to be assessed by the Commissioners for London, Bristol,
^,ive'-pool, and Glasgow.
Tne Governor and Company of the Bank of England, thft
5^ast India Company, the Governor and Directors of the South-
Sea Stock, shall respectively cause Statements to be made of
the Amount of the said respective Annuities, separately from
the Account of the Gains of such Company, and shall be as-
sessed by the Commissioners acting for the City of London.
Profits from Canals, Docks, Waterworks, are to be stated in
ona Account, and charg* d as arising from Trade.
Mines, Mills, Furnaces, Engines, Bridges, Ferries, let in
9uch Manner as not affording a just Rule for estimating the
actual Profits, shall be assessed agreeable to the third Case in (D).
Assistant Commissioners to summon the Assessors for the
X-and and Window Tax, who are to be sworn to assist in exe-
euting this Act.
General Notices to be affixed on the Door of Churches or
Chapels, within a limited Time, requiring the necessary State-
ments of Income, &c. and to give Notice to every Householder,
&c. to deliver in such Lists, &c.
iZe^rtfwc*.— Coiporations, Traders, &c. wishing to prevent
the Investigation of their Means, may deliver in a Declaration
in Writing, containing their Names, Places of Abode, and shall
oame two respectable Persons, for ascertaining the Amount
of their Contribution.
The Referees named shall be subject to the Approval of the
Commissioners, and being accepted and sworn, are authorised
to execute this Act, with all Diligence, and make out a Certifi-
cate of the Sum such Person or Persons are liable to pay, in
#rder that the Party may pay the same into the Bank of En-
l^and or the Receivers General.
Where References cannot agree, a third may be appointed,
triiose Decision is final.
A Period of not more than Six Weeks may be given, to
make their Determinatioij ; either the Contributor or the Re-
ferees, may pay the Money into the Bank of England, and get
\ Receipt accordingly. In ordinary Cases, not more than Seven
Days allowed ; but where *' special Cause" has been assigned,
4*'ourteen Days may be granted for making the Return, which
may be done in writing, *' without specifying the Ajtnount."
Referees
'13
Referees to •!)« HousehoMers, residing within the District,
and not concerned for the Party, either as Partner, Agent, or
factor, nor of Kin nearer than Cousin German.
The Payment of the Contribution settled to be a Discharge
to the Parties for the Year's Assessment; and, on the Option of
the Party, to pay the Contribution by one Payment into the
Bank, a third Reieree may be added, in which Case, if all the
Referees agree in the Sum, no Assessment to be mude. The
<Conamissioner§ shall have the Person's Name and Place of
^bode entered in the Books of Assessment, with a Number
or Letter, as the Order of Reference, describing him or her
as a Contributor by Reference, whose Contribution has been
discharged.
In such Cases the Commissioner's Clerk shall deliver a.
Check, signed and countersigned with the same Number or
Letter as the Order of Reference, which shall authonse any of
the Cashiers at the Bank to receive whatever Sum the Referees
shall endorse on the Back of it, signed with all their Names;
the Cashier is also authorised to make an Allowance accor-
ding to the Provisions. Cashier shall place it to thj. Account
of the Commissioners, under the Letter or NumHer of the
Check. He shall theji give a Certificate that the Money sf)&-
cified by the Referees has been paid, without specifying ei-
ther the Contributor or the Amount, but the Certiticiite must
have the samf» Letter or Number as the Check issued from the
Commissioner's Office. The Certificate shidl be left at tiie
Commissioner's Office, and the Commissioner or hL« Clerk
shall give a Receipt accordingly, -, which shall be sufficient Di»-
charge for a Yrtr's Assessment.
If the Referees do not deliver a Certificate to >the Commis-
sioners within the Time specified, they may put the Act in
force the same as if no Reference had been made.
Persons who have made Election as aforesaid shall not be
excuseti from returning Lists of the Persons, Bodies politic or
corporate, Fraternities, Fellowshijjs, Companies, or Societies
for whom they may act.
Agents or Trustees shall forfeit the Sum of Fifty Pounds,
for not delivering proj>er Returns within the Lmltcd Time.
Corporations, &c. having Property in different Districts, may
make separate Returns 'of each.
Tradesnnen or Manufacturers to be charged where their Trade
or Manufactures is carried on, or where they reside at the Time
of general Notice.
Assessors to keep a List of Notices served, to appear and
verify their i^tlivery, and return the Names of all Persons
changirig their Residence, &c. subject to a Penalty for omit-
ting through Favor or Pditiality, any Name that ought to have
liecA includedi
Statements
Statements of Income masj' be dellveied, scaled up.
»»
When a Statement has been Ycrified , and the Surveyor is dii
satisfied, he may state the Case specially to the Commissioncrfi
for general Pavposes.
If no Statqiient is^ retumcd, the additional Commissioners
are to mak^ an"*As8.'ssraent according to the best of their Judg-^
Baetit, ar.d if thej' thick proper, may refer the Case to the Coni»
missioners for geneial Purposes.
Erronetm* Assessment^ may be amended on the Certlficata-
of the Surveyor, who may object to the Statements contained iri
any Schedule, which may be confirmed or altered according to
the Circumstances of ^he Case.
Notices shall be givejj from Time to Time to shew to snch nrvr
Residents as shall be fonnd to be liable to any Charge, who
siial I, within ! 4 Days after such Notice being delivered, make
out a Declaration, signed by him or her, specifying the Parish
and County, or in Default shall forfeit 501.
The Commissioners may proceed, in case they do not re-
eeiA'c Certificates from the Cashiers of the Bank relative
to the Property in the Fnnds, in the same Manner as
if they were actually in possession of such Certificates.
In case of Dispute between the Commissioners and the Party
assessed, a Survey shall betaken of the Property charged. Com-
missioners, inspectors, or Surveyors nuking a false or vexatious
SarchaT'^e, shall forfeit 501.
The Duties may be paid to the Bank in advance, and a Dis-
count of 5 per Cent, be allowed. The Cashier shall give a
Certificate, with a Number or Letter annexed, which shall be
received as Cash at the Commissioners' Office.
Officers in the Militia or Army under the Rank of Captain.,
and in the Navy below a Master and Commander, are ex-
empted.
The Commissioners are empowecl after Examination to call
«pon the Persons to verify on Oath or else to amend the Answers
they had then given. To this the Party must subscribe his
Name» The Commissioners to have power to summon Wit-
nefses, who shall swear to thctr Evidence, and subscribe it
■with their names.
The Commissioners shall enter Accounts of the Assessments
in their Books, and shall transmit Copies, or Extracts to the
Tax Office. They sliall also deliver Duplicates to the Remem-
brancer's Office, and to the Office of Receiver General in
England or in Scotland, according as they may be situated.
That Apj>eals on Assessments may be determined in due Time
the Commissions shall cause a General Notice to be stuck
up in their Office, or left with the Clerk of the Commissioners,
limiting the Time of hearing all Appeals to a reasonable Time
after the Cause of Appeal shall have arisen ; and no Appeal shall
bs
»5
be heard after the Time in svich Notice to b^ limited, unless
made on Behalf of any Person or Persons who shall be absent
out of the Realm, or be prevented by Sickness from attending
in Person in tUe Time so to be limited, in which Cases it shall
be lawful to postpone <ucli Appeals from Time to Time, or
to admit other Proof than the Oath or Affirmation of the Party,
of the Truth of the seveml Matters required by this Act to be
proved by tlie Oath or Affirmation of the Party.
A Discount of 5 per Cent, idlowed on Duties paid in Ad*
vance, for ivhicii a proper Certificate will be given.
Schedule (E.)
Upon every Public Office or Employment of Profit, ancJ lipoa
every Aumuity, Pension, or Stipend, payable by His Majesty, or
<i)Ut of tlie Public Revenue of Great Britain, except Annuities
before charged to the Duties contairied in Schedule (0.) for every
Twenty Shillings of the Annual Value thereof respectively, theic
•hall be cliarged the Sum of One Shilling.
Rules for Charging the /aid Duties,
First. — The said Duties shall be charged on the Person or
Persons respectively having, using, or exercising such Offices or
Employments of Profit, or to whom such Annuities, Pensions,
or Stipends shall be payable, for all Salaries, Fees, Wages, Per-
quisites, or Profits whatsoever a'ccrulng by reason of sucli Offices,
Employments, or Pensions, after deducting the Amount of Du-
ties payable or chargeable on the same that have been really and
ionajide p-diil and borne by the Party to be charged.
Second. — The Duties to be assessed by the Commissioners of
each Department, and shall be due and payable from their res-
pective Offices.
Third. — The Duty shall be paid on all Officos or Employ-
ments of Profit held under Parliament, Courts of Justice;
Commissioned Officer* serving on the Staff, Navy, or Militia,
Ecclesiastical Body, Office under any Company, Society, Insti-
tution, Trust, Toll or Duty, whether Corportite or not; every
other Public Office or Employment of Profit of a Public
Nature.
Fourthly. — Perquisites attached to Offices shall be considered
as Profits, and subject to the Payment of the Duty.
Fifthly. — The Dutrdue on Pensions, Annuities, or Stipends,
p^yabfc at any PubHc Office, may be detained out of the
Amount of such Stipends, Annuities, Src.
Sixthly,— Dutv on Salajics to be payable by the Receivers of
such Offices.
Serenthly.
Seventhly.— Vhere Annuities are payable out of the Pension^
Annuities, or Stipends, the Rate of the Duty itiay be deducted
in a iust Proportion out of such Payments.
Kighthly. — When Lcputies are employed to exfecufe Offices,
and paid by the Princip;'.! ^ut oi his Salary, &c. he shall be
allowed to make the respective Reductions on Account of the
Duty pa'd in Part of the Deputy's Salaiy.
Ninthly. — Where Interest is payable on the Profits of aa
Office, similar Deductions to take place.
Tetithly. — A due Account of aU Annuities, &c. to bt
rendered to the Commissioners.
Commissioners may be appointed for taking the Afccount
of the Duties on Offices in Public Departments, Offices in
Parliament, Counties Palatinate, Ecclesiastical Courts, &c.
from amongst the Officers of such Departments.
The Mayor, Aldermen, &c. to execute this Act as far as re-
lates to the raising Duties on Offices not belonging to any
Public Department, who are to appoint ComnHSsioncrs, to
obtain Lists of Salaries, &c.
Exemptions and Abatements,
Provided always, and be it further enacted. That every Per-
son charged to the Duties hereby granted in respect of any
Profits or Gains hereby charged, or liable to the Payment
thereof, in respect of any Sum or Sums arising from the
Profits hereby charged, shall, upon proving as hereinafter is
mentioned, that the aggregate Annual Amount of his, her,
or their Profits, arising from z\\ or any of the several De-
scriptions of Profits respectively charged by this Act, is less
then the Sum of Sixty Pounds, be exempted from the said
Duties, and from all Deductions or Payments on Account
thereof, or by renson of this Act; and that, in all Cases
where such aggregate Annual Amount shall be Sixty Pounds
or more, and shall be less than One Hundred and Hfty
Pounds, such Person shall be entitled to such Abatement as
may be necessary to reduce the same, in each Case respec-
tively, in the Proportion stated in the following Table; (that
tsto say.
Table of the alated Rates of Duly,
Agreeable to the amended Clause for putting Funded and Land-
ed Property on the same Footirtg as Income from Trade*
Where the said aggregate Annual Amount shall
be Sixty Pounds or more, and less than Seventy
Pounds, the Sum of. Q 3
Seventy Pounds or ihOre, and less than Eighty
pounds 4
Eighty
^ 17 '
Eightjr Pounds or more, and less than Ninety
Pounds 005
Ninety Pounds «»r more, and less than One
Hundred Pounds 6
One Hundred Pounds or more, and shall be
less than One Huftdred and Ten Pounds 7
One Hundred and Ten Pounds or more, and be
less than One Hundred and Twenty Pounds 8
One Hundred and Twenty Pounds or more, and
less than One Hundred and Thirty Pounds 9
One Hundred and Thirty Pounds or more, and
less than One Hundred and Forty Pounds 10
One Hundred and Forty Pounds or more, and
less than One Hundred and Fifty Pounds 11
And every Claim to such Exemption * Abatement shall be
claimed and proved; and the Proceedings thereupon shall
be had before the respective Commissioners^ for the Purpo-
ses of this Act, in the District where sucii Claimant shall
reside, pursuant to and under the Powers and Provisions
by which the Duties in Schedule (D.) are herein directed to
be ascertained, charged, levied, collected, and paid, but
nevertheless subject to the Directions hereinafter contained.
And, in order that Persons claiming such Exemptions or
Abatements in res{)cct of any Assessment or Assessments
made at the Rite of Duty as cxprcssid in Schedule (B.)
who sliall also be entitled to the same in respect of other
Duties charged by the other Schedules contained in this Act,
in a just Proportion; Be it further Enacted, Tliat for the
Purposes of granting such Exemptions or Abatements, the
Profits and Gains arising from the Occupation of Lands or
Tenements, if in England, Wales, or Berwick upon Tweed,
shall be estimated at'Thrce-fourths of the Amount on which
the Rate of Nine-pence, and if in Scotland, at One-half
the Amount on which the Rate of Sixpence, for every
Twenty Shillings Sterling thereof respectively, shall be char-
ged in the Assessment made thereon; and after such Esti-
itiatc, the Exemptions and Abatements shall be allowed
according to the said Table, at the same Rate, in respect of
the Whole of the said Duties on Exemptions and Abate-
ments that are claimed.
And such Exemptions are to l>e apportioned equally on Per-
sons chargeable by several Schedules, if in England, Wales, pr
Berwick upon Tweed, at Three-fourrhs of the Amount on
which the Rate of Nine pence, Stc. ; if in Scotland, at One
half the Amount of the Rate of Sixpence, for tvcry twenty
Shillings, as expressed in Schedule (B).
Certificates to be made of such Assessments as do not amount
to One hundred and sixty Pound* per Annum, in order ttut
Abatements may be claimed.
C
i8
In every Case where any Person shtijl claim Abatement o'l
any of the Duties cont^iinedin the Schectules (A) (B) (C) (D),
such Claim shall be determined by the Commissioners tor tiie
said Duties, &c. who are to settle and ascertain tiie Ahate-
ments to which such Person is entitled, and give a Certificate
of the same, and any Person forging or fraudulently ob-
taining such Certifrcate shull forfeit Fifty Pounds.
The production of a Cejtiticate is to be the Authority for
granting th° Abatement.
Jpint Tenants or 'lenants in common of any Property what-
ever, and any Tenants of Messuages, Lands, Tenements, Here-
ditaments, or Heritages, being in the Occupation thereof in
Partnership, and any Partners carrying on Trade, or exercising
any Profession together, may severally claim such Exemptions
6r Abatements, according to their respective Shares and Inter-
ests ; and such Claims may be proceeded upon as in the Cases
of several Interests.
Such Claim or Appeal may be made by any Attorney,
Agent, or Factor, on Account of others, in any Case
where satisfactory Proof shall be made before the Commis-
sioners, that the Party ckiming such Exemption or Abate-
ment is unable to attend in Person ; or such Claim may be made
by the several Persons acting in any of the Characters herein
before described, in such Manner as they may act for otliers, for
the Purpose of being assessed on their Account in tlte first In-
stance.
That in every Case of a Claim of Abatement as afore-
said, if tiie Commissioners shall think proper to require a
Verification of the Declaration to be so delivered as afore-
said, or of the Schedule therein contained, or any Part thereof,
they shall give Notice thereof to the Person or Persons claim-
ing such Abatement, to appear before thcni to verify such De-
claration or Schedule; and every Person' to whom such No--
tice shall be given, shall, and Le and she is hereby required
to* appear before the said Commissin|iers, and on Oath or so-
lemn AfBrnvition, to be administered by One or more of
the said Commisfsioners, t6 verify the Contents of his or her
Declaration or Schedule, and which Oath or Affirmation
shall be. That thff Contents of such Declaration are true ;
and whfch Oath or Affirmation shall be s:gncd"and subscribed
with the proper Narrte of the Party taking the same ;
provided such Person shall be at Liberty to amend such De-
claration or Schedule, or any Part Thereof^ before he or she
shall be require<l to take such Outh or AiHrmation. as afore-
Said .
No Contract, .Covenant, or Agreement, between Landlord
and Tenant, or any other Persons, touching the Payment of
Taxes and Assessments, to be charged on their respective Pre-
mises, slwU be deemed or construed to extend to the Duties by
thi» Ac^ charged t^sr«on, ti;it t© be binding coutrary to the
Intent
latent aad MeaVimg of thU Act, but that all such Duties shall he
charged upon and paid by the respective Occupiers, subject to
'luch Deduction* and Re-payments n» arc by this Act authorized
and allowed ; and all such Deductions and Re-payments shall
be made and allowed accoi dlngly, notwithstanding such Cou-
tracts. Covenants, or Agreements.
Any Indictment or Information for Perjury committed in any
such Affidavit, Deposition, or Affirmation as aforesaid, whether
the same shall be t^iken or made within Great Britain or without,
shall and may be laid, tried, and determined, in the County
where such Affidavit, Deposition, or Affirmation, is exliibited
to the Commissioners in pursuance of this Act.
In cases where the Income of Persons shall be known to
the Minister and Householders of the Parish to be less
than Sixty Pounds per Annum, such Person shall be ex-
empted from all Payment of Duty due on Schedule (A), on
giving in a full Account of their Income.
Every Assesment under this Act to be made for one Year,
commencing with the 5th of April, in each Year.
Instalments to be paid at four Times : — on or before the 20th
•f June, for the Quarter commencing the 5th of April ; the £Oth
of September, for the Quarter commencing the 5th of July;
the 20th of December, for the Quarter commencing the 10th
of October; and the 20th of March, for the Quarter com-
mencing the 5th of January, in each Year ; and in Scotland,
by two Half- Yearly Instalments, on or before the 20th of
September, and the 20th Day of March.
Commissioners to settle Differences between Landlord and
Tenant, and the Judgment and Determination of such Com-
missioners shall be tinal.
Voluntary Contributions may be received at the Bank of
England, in aid of this Act, and the Governor and Directors of
the Bank arc to open an Account in their Books with the Com-
missioners of the Treasur}', and shall carry to the Credit of
the Account such- Contributions as may be paid along with
the Assessments — The Cashier shall give a Certificate accord-
ingly', which skall be deemed a sufficient Discharge.
The several Collectors to pay t9the Receiver Geaeral, within
one Week, all Sums received by them, and to be allowed a pr©«
per Compensation.
Payment of these Duties shall not give a Settlement ^ the
Payer.
All Penalties, Forfeitures, &c.are recoTcrable, and the Duties
to be paid into the Exchequer.
No Person, City, Borough, Sec. to be exempt through Letters
Patent.
This Act to commfnre from the 5th of April 1R03, and con-
tinue in force till the 6th of April after the Ratification of a Defi-
nitive Treaty of Peace, and no longer.
Sr/ieJulc (F) . — Specifics the Forms of Oath to betaken by the
Commissioners. C' 2
.no
I
Schedule (G.)
Directions for naakkig Returns of the Amount of Duty paya-
ble by any Person, &c. which Declarations are to be dated and
signed.
No. 1. — Sj)ecifythe Christian and Surname of evejy Lod-
ger, Inraate, and other Person resident in the Uwelii»g H -use,
except Servants not having any Property or Profits chargeable
by %drtue of the Act.
No. 2.— The Christian and Surname and Place of Residence of
every Infant, Idiot, Lunatic, or married Woman, living with her
Jiusband, and other Person having any Property chargeaVle by
virtue of the Act, for whom you are Trustees, ajid the Names
ctf those joined with you in such Trust.
No. 3. — 'The proper Name of every Infant, Idiot, Lunatic, and
oth^r Person n^t resident in Great Britain, having an Income
chargeable by virtue of the Act, of which you are in the receipt
as Trustee, Agent, Receiver, Guardian, Tutor, Curator, or
Committee ; and also the Name or Names of such Person who
are joined with you in such Trust.
No. 4. — The proper Description of every Body Politic, Cor-
porate, or Collegiate, Company, Fraternity, fellowship, or
SoCiet}-, whether Corporate or not Corporate, having an Income
chargeable by virtue of the Act, of which you are in receipt as
Treasurer, Auditor, or Receiver.
No. 5. Form of Statement.
General Declaration. — I do declare. That the Duty chargea-
ble on the full Amount of my Profits and Gains, estimated accor-
ding to the Directions and Rules of the aboTe mentioned Act, is,
to the best of my judgment and belief, contained in the withm
Account, and is derived from the several Sources separately and
distinctly as the same are described in the within Account thereof
which is truly stated in the respective Columns to which the same
relate as being applicable to my Case.
A similar Declaration to be made by Trustees and Corpo-
rate Bodies.
Amount of Duty as eflimatcd and arifing from ei-
ther of the following Sources,
I . From my Property In the Public Funds.'
Annual Amount
Duty thereon at 1 s. for tvtry 20s.
2. From Interest of Money, Annuities, and other
Annual Payments derived from Property out,
of Great Britain, or from other Payments not
^har^eable.
^1
£ s, <f.
Amount thereof. •...•••^
Duty thereon
5, From my Profession of exercised by me at
Amount for One Year ..*•.
Duty thereon at 1 s. for every 20s •
4. For my Trade of carried on by me at
Amount for One Year on an Average of
Three Years .'
Duty thereon at Is for every SOs
5. From Property of an uncertain Annual Value,
consisting of
Amount for One Year, or on an Average, as
the Case may require
Duty thereon
6. From Canals, Inland Navigations, Streams of
Water, or Water Works of a Public Nature
Annual Amount
Duty thereon
7. Mines of Coal, &c. Salt Springs, or Works,
Alum Mines or Works (not included in Sche-
dule (a:)
Annual Amount for One Year or on an
Average, aS the Case may require
Duty thereon
8. From Securities in Ireland.
Annual Amount
Duty thereon , *
♦). From Possessions in Ireland.
Annual Amount. «
Duty thereon
10, From Foreign Securities.
Annual Amount
Duty thereon at Is. for every 20» •
11. From Foreign Possessions.
Annual Amount
Duty thereon
Where the Party is not possessed of such Property as is abovt
described, and is not in any Profession or Trade, or engaged
an any Adventure or Concern, the following Declaration only
shall be signed and returned.
'* i A. B. do declare. That I am not possessed of any Property,
*• nor in any Profeision or Trade, nor engaged in any Adven>
*' ture or Concern above described."
Signed
No. 6.— I A. B. do declare, that my Profits and Cams aris-
ing as hereinafter mentioned ; videlicr/, [here state the Nature of
•Hch Profits and Gains, including in such Statement all Pcofits
and Gains of what Nature or Kind soever, which do not come
tvithia *aj of the foregoing Ca$es, and which do not arise from
9t
any Lands, "fenemftnts, or Heree^HamcnU in Great Britain, noe
from any Public Office or Employrnent ofProfit, nor from any
Annuity, B«Qsion or Stipend payable by His Majesty, or out oi
thcFublic Revenue] do Amottnt inito for one Year,
ancl tbat 1 have computed tlte Fame on the Year en<3ilvS
or on an Average of Years, ending
to tlie b*st of my Kno\vledgc and Belief.
No. 7. J — Dsclarntion to be delivered b^- the Precedent Partner of
a Concern in Trade or Manufacture, where the Parties are
to be jointly assessed, or by the Agent for such Concern, if
none of the Partners are resident in Great Britain.
i
living at
Niimes of Part-
ners.
Piesidence of
Partners.
Do declare, that the Du-
ty char2;cab!e on the
■whole Prolits and Gains
of the Trade or M&nu-
facturi' herein mcnt oncd,
carried on in Partnership
with the Persons and at
the Place specified, esii-
Tuatcd according to the
Directions of the Act, is
payable by mc.
From our Trad
carried oa at
Anmial Amount
Duty thereon
e of
£.
s.
d.
No. 8. — Declaration to be delivered by Persons engaged in Trade
or Manufacture, where the Panics are desirous of being scpa-
r;itelr :iss?s?'^d.
I Do declare, that my
PioHts arKl Gains of the Trade or ^'lanu-
ficture herein mentionedis
Part thereof, and is esti-
mated according to the Directimis of the
Art, and that the Nnmcs and Resldenc* 9!
Ely Pai'tncrs are truly described.
Dn. ted this Tfeyof '
One thousand Kight hiuulred and F/>ur.
Xames of
Partners.
Residence of
Partners.
From my Froportioii
of tlic Trade of
carried on at
y.
Ann. amount
Dutv thereon
C'
No.p.— -Declaration to bndflivercd by Persons en<xagfd in Tradf
or Manuracliirc, wlicre the Parties have been jointly assessed.
23
I Do declare,
That I am engac^ed in Trade or Manutac-
ture with the Persons herein described,!,
and that I have been jointly assessed to the
Duties granted by the said Act, in the
name of the 1 irm.
l)ated this Day of
One thousand £igUt hundred and
Signed
Nameofthe
Firm or yJo-
partiiershii
Where the
same is carried
on.
No. 10. — Declaration to be delivered by Persons who may havt
been charged in any Parish or Place other tliaii where the No- .
tice has been delivered.
I do declare^ That I have made my Return of ail the
Matters and Things contained in the before mentioned r orms,
applicable to rny Case, at the Parish and County herein specified.
[mention such Parish and County y vitli Date and Signature]
No. 1 1 .—Declaration to be made by Persons exercising Profes-
sions or Trades, or Commercial Corporations, or Societies,
who are desirous of being assessed by Kefercnce.
I [or We] do declare. That I [or We]| am [ur are] desirous of
being charged to the Duties granted by the before-mentioned Act,
by the Persons herein named as my [or our] Referee [or our] Re-
ferees], tiJe/icet [here insert the NoTties and Residence of Refrrees\y
and that I [or We] am [or arc] engaged [describt the Profession or
Trade] carried on at
No. 12. — Abatement.
Declaration to be filled up by Persons claiming Abatements, whose
Incomes are under One hundred and fifty Pound.;, per Ann.
First— When the whole Amount of Income is included in the
Statement of,the Party.
Idodeclare, That in the aforegoing Statement I have delivered
an Account oftbe Whole of my income, from whatever Source or.
Sources derived, ami that the same doth not exceed the Sum therein
iitated, and I hereby claim the Abatements allowed by tills Act.
Dated Signed
Second— When the Whole Amount of Income arises from Mort-
gage or other Scctiritics, upon Landl, Tenements, or Here-
ditaments, or other Property ;issessablc under Schedules A. B.
and L. not returnable in the foregoing Statement.
I do declare. That thn full Amount of my income arising from
the above mentioned Source or Sources doth nor Amount to
'£ and that I intetkl to app^il to the C^mmissLoaers
t«r Relief as allowed by the Act in tu^h Cases.
«4
Third.— Where Part of the Income arises from Lands, and Part
(.- from other Sources.
I do declare, that in the aforegoing Staten^ent I have delivered
an Account of my Gains and Profits arising from the Sources
therein described, and that 1 have also £. . per Annum arisino"
from other Sources, which together, doth Yiot exceed £.
per Annum, and that I intend to appeal to the Commissioners
fcr Relief as allowed by the Act in such Cases.
Dated Signed
No,
By the Commis-
sioners acting for the
of in
the County of
On the Day ofi
the Counter-
part hereof was deli-
vered to ^.jB. of the
Parish of on
the Annual Amount
of Income not ex-
ceeding £,
authorizing the De-
duction of the Sum
of from an
annual Payment of<
payable
No.
By the Commissioneri acting for the
of in the County of
There are to certify, That^.JJ.
of the Parish of hath' proved to
our Satisfaction that the Whole of his [or,
her] Income, estimated according to an Act
entituled " An Act
doth Tiot exceed the Sum of
and tiathe [or, she] is entitled to
per Annum [as Interest of Money, Annuity,
^or other Annual Payment] from C. D. of
and that the Amount of the
Allowance which ought to be made for the
Proportion of Duty in respect of the said
Sum of by which the said Duty
is diminished, doth amount unto
Pounds, for which allowance, and no more,
this Certificate, on Delivery thereof to the
said C D. shall be a sufficient Authority.
C^^?^I^ Given under our Hands, tliis
O Day of
, J'hsJoUowing Indorsement is to he placed on the Back of
' i this Instrument.
This Certificate, on delivery thereof to any Person claiming to
deduct out of any Payment of Money the Duty charged by the
said Act, is to be received by such Person in discharge of tae Sum
of ; and any Person in whose Hands the same m.;y
be, who is assessed, to the said Duties, will be entitled, on delivery
thereof to the Commissioners of his District, to be disciiarged from
his Assessment for the said Sum, or after Payment of his Assess-
ment will be entitled to be repaid the same by order of the Com-
misfioners.
P7JV/5.
W- S. Betham, Printer, Furni^al's-inn court, Holborn,
UNIVERSITY OF CALIFORNIA, LOS ANGELES
THE UNIVERSITY LIBRARY
This book is DUE on the last date stamped below
Form L-«
2.-,l,l-lU,'«(2l»l)
UKmCKSITY OF CALTFORNUi
AT
LOS ANGi^^LES
.m
HJ
4707 Gt. Brit. Laws,
-^S-
statu te a, a te
1803 1760-18 20
An act (passed 11th
-Ali gu s t 1 8 Q S ) f . t
UC SOUTHERN REGIONAI i irrarv cAr,, ,
IIIIIINIIIIIf "
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AA 000 112 474 2
HJ
4707
A5
1803