\ 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 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 refpe2. 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 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 ,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' - *^ 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 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|;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 mehtione3U 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 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 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 enan- 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

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 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 ? 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-"dJntertftedf 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//^^^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 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 itfpcf 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 DiftiieA;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. ^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 eHeple, 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 aenfes 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- '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 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, 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 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;irgewed 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 \ 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$\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 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 uiiS *+ *♦ 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 cr 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 AJames 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 Ae 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 t39 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 levif73 174- To notify to the Lords of the Treafury, and the Com- miifioners of the feveral Diftri6 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'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 % 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 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 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 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 il 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 •> 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, 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 f6 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■ ' ' ' . 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.;;,; „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- ezn *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 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 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 *' 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'"liil