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Income Tax Act 1805
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CAP. XLIX.
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An Act to repeal certain Parts of an Act, made in the Forty-third Year of His present Majesty, for granting a Contribution on the Profits arising from Property, Professions, Trades, and Offices; and to consolidate, and render more effectual, the Provisions for collecting the said Duties. [5th June 1805.]
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43 G. 3. c. 122.
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WHEREAS by an Act, passed in the Forty-third Year of His present Majesty’s Reign, intituled, An Act for granting to His Majesty, until the Sixth Day of May next after the Ratification of a Definitive Treaty of Peace, a Contribution on the Profits arising from Property, Professions, Trades, and Offices; it was enacted, that during the Term therein mentioned, there shall be raised, levied, collected, and paid, throughout Great Britain, the several Duties and Contributions contained in the Schedules of the said Act, marked (A.)(B.)(C.)(D.) and (F.) which Duties are as follows; videlicet,
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Duties by former Act.
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SCHEDULE (A.)
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For all Lands, Tenements, Hereditaments, or Heritages, there shall be charged throughout Great Britain, in respect of the Property thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of One Shilling.
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SCHEDULE (B.)
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For all Dwelling Houses; Lands, Tenements, or Hereditaments in England, Wales, and Berwick-upon-Trveed, there shall be charged in respect of the Occupation thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of Nine Pence:
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For all Dwelling Houses, Lands, Tenements, or Heritages, in Scotland, there shall be charged in respect of the Occupation thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of Sixpence:
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SCHEDULE (C.)
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Upon all Profits arising from Annuities, Dividends, and Shares of Annuities, payable to any Person or Persons, Bodies Politick or Corporate, Companies or Societies, whether Corporate or not Corporate, out of any Publick Revenue, there shall be charged for every Twenty Shillings of the Annual Amount thereof, the Sum of One Shilling without Deduction:
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SCHEDULE (D.)
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Upon the Annual Profits or Gains, arising or accruing to any Person or Persons residing in Great Britain, from any Kind of Property whatever, whether situate in Great Britain or elsewhere, or from any Profession, Trade, or Vocation, whether the same shall be respectively carried on in Great Britain or elsewhere, there shall be charged for every Twenty Shillings of the Amount of such Profits or Gains, the Yearly Sum of One Shilling:
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And upon the Annual Profits or Gains, arising or accruing to any Person or Persons whatever, whether Subjects of His Majesty of not, although not resident within Great Britain, from any Property whatever in Great Britain, or any Profession, Trade, Employment, or Vocation, exercised within Great Britain, there shall be charged for every Twenty Shillings of the Amount of such Profits or Gains, the Yearly Sum of One Shilling:
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SCHEDULE (E.)
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Upon every Publick Office or Employment of Profit; and upon every Annuity, Pension, or Stipend payable by His Majesty, or out of the Publick Revenue of Great Britain, except Annuities before charged to the Duties in Schedule (C.) for every Twenty Shillings of the Annual Value thereof respectively, there shall be charged the Sum of One Shilling:
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Regulations of former Act discontinued; except as to Arrears.
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And whereas it is expedient that the said recited Duties should, from the Time herein-after limited, be assessed, raised, levied, and paid, under the Provisions of this Act: May it therefore please your Majesty that it may be enacted; and be it enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That upon all Assessments of the said recited Duties to be made for any Year, commencing after the Fifth Day of April One thousand eight hundred and five, the following Rules, Regulations, Penalties, Clauses, Matters, and Things, shall be observed, practised, and carried into Execution; and all the Powers, Provisions, Rules, Regulations, Clauses, Matters, and Things contained in the said recited Act for the raising, levying, and paying the said Duties, shall respectively cease and determine; save and except always as to the recovering, paying, and accounting for any Arrears of the said Duties, which, on the Fifth Day of April One thousand eight hundred and five, shall have been assessed by virtue of the said recited Act, and of the several Act herein-after mentioned, and which shall, then remain unpaid or not accounted for; and the said Arrears shall be and continue to be recoverable, paid, and accounted for, by virtue of the said several Acts respectively, any Thing before contained to the contrary notwithstanding.
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The Duties in England to be assessed under the Regulations of Act 43 G. 3. c.99.
In Scotland under Act 43 G.3. c. 150.
Powers of said Act to be applied to the respective Parts of Great Britain.
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II. And be it further enacted, That the said recited Duties, arising in England, Wales, and Berwick upon-Trveed, shall be assessed, raised, levied, and collected under the Regulations of an Act passed in the Forty-third Year of His present Majesty’s Reign, for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same, and the said recited Duties, arising in Scotland, shall be assessed, raised levied, and collected under the Regulations of an Act passed in the same Session of Parliament, for consolidating certain of the Provisions contained in any act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the said Acts so far as relate to Scotland; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, contained in such Acts, (except where other Provisions are made in this Act), shall be severally and respectively duly observed, practised, and put in Execution throughout the respective Parts of Great Britain as aforesaid, as fully and effectually to all Intents and Purposes as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, were, particularly repeated and re-enacted in the Body of this Act, and respectively applied to such Parts of Great Britain as aforesaid; and all and every the Regulations of such Acts, except as aforesaid, shall be applied, construed, deemed, and taken to refer to this Act, in like Manner as if the same had been enacted therein; and the said several Duties so levied, shall be under the Direction and Management of the Commissioners for the Affairs of Taxes for the Time being, appointed or to be appointed by His Majesty, His Heirs or Successors.
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Charging Duties on fractional Parts.
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III. And whereas Difficulties have arisen in charging the said recited Duties on the fractional Parts of the Profits or Gains charged by the said recited. Act; be it further enacted, That upon every fractional Part of Twenty Shillings, of the Annual Profits or Gains aforesaid, the like Proportion of Duty, at the Rate before recited, shall be charged, provided no Rate of Duty shall be charged of a lower Denomination than One Penny.
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Commissioners for the Purposes of the Act to be chosen from the Commissioners of Land Tax, at a General Meeting convened buy Sheriffs.
Manner of choosing acting commissioners,
and for supplying Vacancies.
For want of Land Tax Commissioners other fit Persons residing in the District may be named.
Or from adjoining District.
None other to act.
With Powers to Commissioners before appointed to continue to act.
Time of holding the First Meeting.
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IV. And whereas it is expedient to appoint Commissioners for the General Purposes of this Act, from and amongst the Persons appointed Commissioners for the Execution of an Act, passed in the Thirty-eighth Year of the Reign of His present Majesty, intituled, An Act for granting, an Aid to His Majesty, by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, to act in the Execution of this Act, so far as relates to the Powers hereby vested in such Commissioners; be it further enacted, That the several Persons appointed, or to be appointed to be Commissioners for putting in Execution the said Land Tax Act, in the respective Parts of Great Britain therein mentioned, being respectively qualified to act as Commissioners in the Execution of the said Act, shall meet at such Place within each County, Shire, or Stewartry, and within each Riding of York and Division of Lincoln, and within each City, Borough; Cinque Port, Town, and Place, for which they are respectively appointed Commissioners of the said Land Tax Act, as shall have been the usual and common Place of holding the General Meetings of Commissioners under the said Land Tax Act; or if such General Meeting shall not have been usually held in any such County, Riding, Division, Shire, Stewartry, City, Borough, Cinque Port, Town, or Place, then at the usual Place where the Quarter Sessions shall be usually held therein, in the Week after the Close of Easter, or next after Easter in every Year; which Meetings shall be convened by the respective Sheriffs of Counties in England and Wales, and by the respective Sheriffs Depute or Substitute of Counties or Shires in Scotland, and by the respective Chief Magistrates of all Boroughs, Cinque Ports, Towns, and Places in Great Britain, and shall be held between the First Day of March and the Fifth Day of April yearly, in every Year, after Notice given to such Officers by the Commissioners for the Affairs of Taxes; and at each such General Meeting the said Commissioners of Land Tax, or the major Part of them then present, shall choose and set down in Writing the Names of such of the Commissioners appointed as aforesaid, who shall respectively be qualified as herein-after is required, and who shall be fit and proper to act in the several Hundreds, Rapes, Lathes, Wapentakes, or Wards, within the said Counties, Ridings, or Shires, Stewartires, or Divisions, or in the several Parishes or Wards of the said Cities, Boroughs, Cinque Ports, Towns, and Places within the same, observing always in forming such Districts the same Limits which shall have been settled for the Districts under the said Land Tax Act; and the Names of such Persons who shall be so chosen, shall be set down in the Order in which the major Part of the Commissioners then present shall judge fit they should respectively be appointed Commissioners in their respective Districts, and any Seven, or any less Number than Seven not being in any Case less than Three, of the Persons so set down, and in the Order in which they shall be so set down, in such List, shall be Commissioners for the general Purposes of this Act, and of the Duties granted by the said recited Act, and they are hereby required to take upon themselves the Execution of this Act as aforesaid, and of the said Duties, as such Commissioners for general Purposes; and any Seven, or any less Number than Seven not being in any Case less than Three, of the Persons so set down next in Order to the List of Names before mentioned, shall be Commissioners to supply Vacancies as the same may arise, in the Manner herein-after mentioned: Provided always, that if the Commissioners appointed as herein is first mentioned, shall not find amongst themselves, and set down the Names of Seven Persons to act, and Seven others to supply Vacancies for each District, within such County, Riding, Division, Shire, Stewartry, City, Liberty, or Place, it shall be lawful for them to appoint any Person or Persons residing within such District, who shall respectively be qualified as herein-after is required, and who in their Judgement shall be fit and proper Persons to be Commissioners for the the Purposes aforesaid, until the Number of Seven in each such List shall be completed, although such Persons shall not have been appointed to act as Commissioners in the Execution of the said Land Tax Act: Provided also, that if at such Meeting the Commissioners shall not find and set down Fourteen Persons of the Descriptions before mentioned to act as Commissioners, and to supply Vacancies in each such District, it shall be lawful for them to select such Number of Persons as shall be requisite, from the Persons acting in or for any adjoining or neighbouring District of the same County, Riding, Division, Shire, Stewartry, City, Town, or Place, in order that there shall be no Failure in the Execution of this Act as aforesaid; and the Names of such respective Persons who shall have been so chosen as aforesaid, shall be transmitted to the Tax Office in the Order in which they shall have been set down in such Lists: Provided always, that where Seven Persons qualified as herein-after is required, shall be chosen to act as Commissioners for any District as aforesaid, no other Person shall interfere as a Commissioner in the Execution of this Act, so long as such Seven Persons shall continue to act, except in the Districts herein-after mentioned: Provided also, that where any Commissioner or Commissioners appointed to execute the said Act of the Forty-third Year of His present Majesty, for granting the said recited Duties, and acting as such at and immediately before the passing of this Act, shall signify to such Meeting, either personally or by Writing, his or their Consent to continue to act as such Commissioner or Commissioners, then and in such Case the said Commissioners of Land Tax present at such Meeting, shall be confined at such Meeting to the Appointment of such and so many Persons to be Commissioners for the Purposes of this and the said recited Act, or to supply Vacancies, as shall be necessary to complete the Number required by this Act, above the Number so consenting to act as aforesaid: Provided also, that such General Meetings as aforesaid, shall and may for the present Year be holden at any Time before the Tenth Day of October next after the passing of this Act.
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The District of Bealingtonshire to be deemed Part of Morpeth Ward in Northumberland.
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V. And whereas the District of Bedlingtonshire, situate in the County of Northumberland, near to Morpeth Ward in the said County, is Part of the County Palatine of Durham, and hath hitherto been charged together with Chester Ward, in the said County, to the great Inconvenience of the Inhabitants thereof; be it further enacted, That upon all Assessments to be made under this Act, the said District of Bedlingtonshire shall be charged under this Act as Part of Morpeth Ward, in the said County of Northumberland; provided that any Person or Persons residing in the said District of Bedlingtonshire, being duly qualified according to this Act, may act as Commissioner or Commissioners, together with the Commissioners chosen and acting for Morpeth Ward aforesaid, in all Matters and Things relating to Bedlingtonshire.
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In Default of holding a General Meeting the Commissioners may continue to act without further Appointment.
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VI. And be it further enacted, That if in any County, Riding, or Division, or any City, Town, or Place, any Default shall happen in holding such General Meeting for any Year, then and in every such Case the Commissioners already appointed under the said recited Act or this Act, and acting as such immediately before and at the Time when such Meeting ought to be held, shall and may continue to act as such Commissioners without any new Appointment, and it shall be lawful for then to supply any Vacancies then existing in such Manner as they are hereby authorized to fill up Vacancies.
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How Vacancies are to be supplied.
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VII. And be it further enacted, That, when any One or more of the Commissioners for the Purposes of this Act shall die, or decline to act, or having begun to act, shall decline to act any further therein, then and in every such Case, the remaining Commissioners shall choose One or more of the Person or Persons on the List to supply Vacancies, who shall be appointed the Commissioner or Commissioners in the Place of the Commissioner or Commissioners so refusing or declining to act or dying, provided the Person so to be appointed shall have been chosen to supply such Vacancy in the same Manner as the Person so refusing or declining to act or dying; and the several Commissioners of Land Tax shall, at such their General Meetings, as often as Occasion shall require, select and add new Names to the Persons before chosen to supply Vacancies, who shall respectively be a Commissioner or Commissioners for the Purposes of this Act, as and when any such Vacancy shall happen: Provided always, that if the List for supplying Vacancies, to be made and renewed as aforesaid, shall at any Time be defective, so that the due Number of Commissioners cannot be supplied therefrom, the same shall be filled up and renewed from Time to Time by the acting Commissioners for the District where such Failure shall have happened, until such General Meeting shall be held as aforesaid.
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Within certain Places other Commissioners may be chosen in Addition, to act with the Commissioners before chosen.
In London:
In Norwich.
Other Cities and Towns.
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VIII. Provided always, and be it further enacted, That within and for each of the Cities and Towns herein-after mentioned, videlicet, London, Bristol, Exeter, Hull, Newcastle-upon-Tyre, Norwich, Birmingham, Liverpool, Leeds, Manchester, King’s Lynn, and Great Yarmouth, it shall be lawful for the Persons herein-after mentioned to choose-Eight Persons to be Commissioners, and Eight Persons to supply their Vacancies, to act together with the Persons chosen or appointed, or to be chosen as before directed, Eight of whom shall be chosen to act as Commissioners, and Eight others to supply Vacancies as herein directed, in each such City and Town: and that in and for the City of London Two Commissioners, and Two to supply their Vacancies, shall be named by the Mayor and Aldermen of London, out of Eight Persons, Four of whom shall be Aldermen, to be returned to them by the Common Council; Two other Commissioners, and Two to supply their Vacancies, by the Governor and Directors of the Bank of England; One other Commissioner, and One other to supply his Vacancy, by each of the Companies herein-after mentioned, videlicet; the Directors of the United Company of Merchants of England trading to the East Indies, the Governor and Directors of the South Sea Company, the Governor and Directors of the Royal Exchange Insurance Company, and the Governor and Directors of the London Assurance Company; and that it shall and may be lawful for the Magistrates and Justices of the Peace acting in and for the City of Norwich, to choose Eight Persons to be Commissioners, and Eight Persons to supply their Vacancies, not more than Four of the said Eight Commissioners, and not more than Four of the said Eight Persons to supply their Vacancies, to be chosen from out of the said Magistrates and Justices, and the remaining Four Commissioners, and Four Persons to supply their Vacancies, to be chosen from the Inhabitants of the said City ; and in and for each of the other Cities and Towns before mentioned, it shall be lawful for the Magistrates and Justices of the Peace acting in and for the said City or Town, or the County, Riding, Division, Shire, or Stewartry where the said City or Town is situate, to choose Eight Persons to be Commissioners, and Eight Persons to supply their Vacancies, as herein is mentioned; and the Persons so chosen by the Commissioners appointed as aforesaid, together with the other Persons respectively chosen as herein is particularly directed, shall be Commissioners for the Purposes of this Act, and to supply their Vacancies as the same may arise, within and for the several Districts in which such Cities and Towns respectively shall be situate, or which shall be formed by such Cities and Towns respectively, and for such other Places which have usually been assessed in the same District with such Cities and Towns respectively towards the Aid by a Land Tax; and the Names of all Persons so chosen as last aforesaid, shall be returned to the Commissioners for the Affairs of Taxes.
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Commissioners from West India and London Dock Companies.
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IX. Provided also, and be it further enacted, That for the City of London One Person shall and may be chosen to act as a Commissioner therein, and One other to supply his Vacancy, by each of the Companies herein-after mentioned; videlicet, the Directors for conducting and managing the Affairs and Business of the West India Dock Company and London Dock Company respectively for the Time being; and the Person so chosen as last aforesaid, shall be added to the other Commissioners chosen for the said City, and shall, together with such other Commissioners, be Commissioners for the Purposes of the said recited Act and this Act, and to supply their Vacancies as the same may arise, within and for the said City, and their Names shall be returned in like Manner: Provided always, that the Persons already named by the respective Corporations, Companies, and Persons aforesaid, in pursuance of the said recited Act, and acting as Commissioners at the Time of passing of this Act, shall continue to be Commissioners for the Purposes of the said recited Act and this Act, so long as such Persons are willing to act therein, without any new Appointment.
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Where sufficient Commissioners are not chosen for Cities and Towns, the Commissioners for the County may be chosen.
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X. Provided also, and be it further enacted, That in case there shall not be a sufficient Number of Commissioners chosen or appointed for the Purposes of the said recited Act and this Act, or to supply Vacancies, capable of acting according to the Qualification required by this Act, for any City, Borough, Town, or Place, then and in every such Case any Person qualified to act for the County at large, or Riding, Shire, or Stewartry, in which or adjoining which such City, Borough, Town, or Place, shall be situate, may be chosen to act as a Commissioner for such City, Borough, Town, or Place.
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Power to choose Persons duly qualified, although not named in Land Tax Act.
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XI. Provided always, and be it further enacted, That any Person residing in any Country, Riding, Division, Shire, Stewartry, City, Town, or Place, and qualified as herein after mentioned, who shall be willing to act as a Commissioner in the Execution of the said Acts in any District where a Commissioner or Commissioners shall be wanting, may be chosen in Manner aforesaid to be such Commissioner, although such Person shall not have been appointed to act in the Execution of the said Land Tax Act; any Thing before contained to the contrary notwithstanding.
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Commissioners of Land Tax Act to execute the Act, on neglect of choosing Commissioners.
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XII. And be it further enacted, That if in any District there shall be a Neglect in appointing Commissioners for the Purposes of the said Act and this Act, as hereby is directed, or the Commissioners so appointed shall neglect or refuse to act, it shall be lawful for the Commissioners appointed to execute the said Land Tax Act, being respectively qualified as directed by this Act, and they and every of them, not in any Case exceeding the Number of Seven, on Notice of such Neglect and Want of Appointment by any Inspector or Surveyor of the said Duties duly, authorized to give such Notice by Writing under the Hands of Three or more of the Commissioners for the Affairs of Taxes, shall, and they are hereby strictly enjoined and required, to take upon themselves the Execution of this Act, and to do and execute all Matters and Things, which Commissioners chosen in pursuance of this Act are hereby required and empowered to do; and if in any District there shall be a Want of such last mentioned Commissioners, the Commissioners of any adjoining District in the same County, Riding, or Division, Shire or Stewartry, being respectively qualified, as directed by this Act, shall, on like Notice as aforesaid, execute this Act as such Commissioners, by themselves, or in Concurrence with any Person or Persons willing to act as Commissioners of the District where this Act shall require to be executed: Provided always, that where Commissioners shall not be appointed in each District, and returned to the Tax Office as aforesaid, then and in such Case it shall be lawful for the said Commissioners for the Affairs of Taxes, to cause such Notices as aforesaid to be given to Two or more of the Persons on whom the Right of executing this Act shall devolve, in pursuance of the Directions of this Act before mentioned.
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Commissioners may appoint a Clerk and Assistant.
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XIII. And be it further enacted, That the Commissioners, to be appointed for the Purposes of this Act in Manner aforesaid, shall and may appoint a Clerk, and Assistant if necessary, for the Duties to be assessed by them in each District, who shall execute their Office according to the Regulations of this Act, and the Acts herein mentioned, respectively.
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Qualification of Commissioners for Counties in England.
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XIV. And be it further enacted, That no Person to be appointed as aforesaid, shall be capable of acting as a Commissioner in Execution of this Act, for any County at large within England (the County of Monmouth and the Dominion of Wales excepted), or in or for any of the Ridings of the County of York, or the County or Divisions of Lincoln, or in or for the Cities of London or Westminster, unless such Person be seised or possessed of Lands, Tenements, or Hereditaments in Great Britain, of the Value of Two hundred Pounds per Annum or more, of his own Estate, being Freehold, Copy-hold, or Leasehold for a Term whereof not less than Seven Years are unexpired, over and above all Ground Rents, Incumbrances, and Reservations payable out of the same respectively; or unless such Person shall be possessed of Personal Estate of the Value of Five thousand Pounds; or of Personal Estate or an Interest therein producing an annual Income of Two hundred Pounds; or of Lands, Tenements, or Hereditaments, and Personal Estate or an Interest therein being together of the annual Value of Two hundred Pounds, estimating in every such Case One hundred Pounds Personal Estate as equivalent to Four Pounds per Annum, and an Interest from Personal Estate of Four Pounds per Annum, as equivalent to One hundred Pounds Personal Estate; or unless such Person be the eldest Son of some Person, who shall be seised or possessed of a like Estate of Thrice the Value, or more, as is above required as the Qualification of a Commissioner in Right of his own Estate for such County at large, Riding, or Division.
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In Monmouth, Wales, Ely, and Towns being Counties of themselves.
For other Cities, Towns or Places.
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XV. And be it further enacted, That no Person shall be capable of acting as such Commissioner as last aforesaid, for the County of Monmouth, or for any County in Wales, or for any other City, Town, or Place, being a County of itself, or for the Liberty or Franchise of Ely, or for any Cinque Ports, unless such Person be seised or possessed of an Estate of the like Nature, and of Three Fifths of the Value as is herein required, for the Estate of a Commissioner acting for any County at large in England as aforesaid; nor for any other City, Borough, Cinque Port, Liberty, Town, or Place, not being a County of itself, nor for any of the Inns of Court, and Inns of Chancery, or Liberty of the Rolls, unless such Person be seised or possessed of an Estate of the like Nature, and of One Half of the Value as herein required for the Estate of a Commissioner, acting for any County at large in England; or unless such Person be the eldest Son of some Person, who shall be seised or possessed of some Estate of Thrice the Value or more, as is above required as the Qualification of a Commissioner in Right or his own Estate for the same County, City, Borough, Cinque. Port, Liberty, Inn of Court, or Chancery, Town, or Place.
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For Counties in Scotland.
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XVI. And be it further enacted, That no Person to be appointed as aforesaid shall be capable of acting as a Commissioner in Execution of this Act, for any Shire or Stewartry in Scotland, who is not enseost in Superiority or property, or possessed as Proprietor or Life Renter of Lands in Scotland, to the Extent of One hundred and fifty Pounds Scots per annum, valued Rent; or unless such Person shall be possessed of Personal Estate of the Value of Three thousand Pounds; or of Personal Estate or an Interest therein producing an annual Income of One hundred and twenty Pounds Sterling; or be enseost or possessed as aforesaid of Lands and Personal Estate or an Interest therein being together of the annual Value of One hundred and twenty Pounds Sterling, estimating in every, such. Case One hundred Pounds Personal Estate as equivalent to Four Pounds per Annum, and an Interest from. Personal Estate of Four Pounds per Annum, as equivalent to One hundred Pounds Personal Estate; or unless shall be the eldest Son of some Person who shall be enseost or possessed of a like Estate, of Twice the Value or more, as is required as the Qualification of a Commissioner in Right of his own Estate for such Shire or Stewartry.
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For Cities or Boroughs in Scotland.
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XVII. And be it further enacted, That no Person shall be capable of acting as such Commissioner as last aforesaid, for any City or Borough in Scotland, unless such, Person be enseost or possessed of an Estate of the like Nature, of Three Fifths of the Value herein required for the Estate of a Commissioner acting for any Shire or Stewartry in Scotland; or unless such Person be the eldest Son of some Person enseost or possessed of some Estate of Thrice, the Value or more, as is above required, as the Qualification of a Commissioner in Right of his own Estate for the same City or Borough.
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Exemption for Officers particularly authorized.
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XVIII. Provided always, and be it further enacted, That nothing herein contained shall be construed to require any Qualification of a Commissioner in the District of the Palaces of Whitehall and Saint James Westminster for any Officer who shall have heretofore acted, or may hereafter act as a Commissioner for putting in Execution the said Land Tax Act in the said District, other than the Possession of their respective Offices, nor in any Shire or Stewartry in Scotland for any Provolt, Baillie, Dean of Guild, Treasurer, Master of the Merchants Company, or Deacon Convener of the Trades for the Time being of any Royal Burgh in Scotland, nor any Baillie for the Time being of any Borough of Regality or Barony in Scotland, nor the Factors for the Time being on the several forfeited Estates annexed to the Crown by an Act passed in the Twenty-fifth Year of His late Majesty King George the Second, who shall be respectively appointed Commissioners for executing the said Land Tax Acts in any Shire or Stewartry in Scotland.
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A Moiety of the Qualification in Lands to be in the County.
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XIX. Provided always, and be it further enacted, That no more than One Moiety of any Estate, consisting of Lands or Tenements, as the Qualification of a Commissioner, shall be required to be situate in the County, Riding, Division, Shire, or Stewartry, for which such Person shall be a Commissioner: Provided also, that the Proof of such Qualification shall lie on the Person acting in the Execution of this Act, in such Manner as is directed in any Act herein mentioned with respect to Commissioners acting in the Execution of the said Land Tax Act.
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For choosing additional Commissioners.
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XX. And be it further enacted, That whenever it shall be deemed, by the Commissioners for the general Purposes of this Act. to be expedient, that certain of the Powers herein contained should be executed by Commissioners other than the Persons to be chosen or appointed as aforesaid, such additional Commissioners shall be chosen by the Commissioners for the Purposes of this Act acting in the same District, for which Purpose the said Commissioners, being duty qualified as required by this Act, shall, with the Consent of the major Part of them assembled at any Meeting to be held for that Purpose, set down in Writing Lists of the Names of such Persons residing within their respective District, as shall, in the Opinion of such Commissioners, be fit and proper Persons to act as such additional Commissioners, which Lists shall contain the Names of so many of those Persons as the said Commissioners shall, in their Discretion, after taking into Consideration the Size of each District, and the Number of Persons to be assessed therein, think requisite for the due Execution of this Act; which Lists being respectively signed by any Two or more of such Commissioners, shall be a sufficient Authority for such additional Commissioners, being respectively qualified as hereinafter is mentioned, and they are hereby authorized, to take upon themselves the Execution of this Act, according to the Provisions thereof: Provided always, that the Persons appointed to supply Vacancies in any District, may be chosen and act as additional Commissioners, until their Services shall be required as Commissioners for the Purposes of the said Acts.
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Qualification of additional Commissioners.
In Default of naming additional Commissioners, Commissioners of the District may act.
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XXI. Provided always, and be it further enacted, That no Person shall be capable of acting as such additional Commissioner who shall not be seised or enseost, or possessed of an Estate of the like Nature, and of Half the Value as is herein required for the Estate of a Commissioner for the Purposes of this Act, in the same District, and who respectively are hereby authorized to name and app int such additional Commissioners: Provided also, that where no additional Commissioners shall be named and appointed in any District, then and in such Case the Commissioners, appointed for the Purposes of this Act, shall execute the same in such District, in all Matters and Things authorized to be done by additional Commissioners by this Act.
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For the Supply of Commissioners in Places not having P-r-sons qualified.
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XXII. Provided always, and be it enacted, That if in any City, Liberty, Franchise, Cinque Port, Town, or Place, for which separate Commissioners have been appointed to act in Execution of the said Land Tax Act, there shall not be found a sufficient Number of Persons qualified as directed by this Act to act as Commissioners for general Purposes, or as additional Commissioners, then and in such Case it shall be lawful 40 appoint as such Commissioners, or additional Commissioners, any Persons residing in such City, Liberty, Franchise, Cinque Port, Town, or Place, who shall be liable to be assessed under this Act for annual Profits, however arising, to the Amount of Two hundred Pounds, or upwards.
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Commissioners to assess and levy for former Years.
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XXIII. And be it further enacted, That in every Year when a new Appointment of a Commissioner or Commissioners shall take place, he and they shall execute the said Act and this Act as well with respect to Arrears of Duties assessed in any former Year under the said Act, or this Act, as to the Assessments to be made in such Year in which they shall be appointed, and shall have the like Powers to levy and collect such Arrears as they have to assess, levy, and collect the Duties assessed by them, for all which Acts such Appointment shall be a sufficient Authority, subject to the Regulations of this Act.
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Two Commissioners to do any Act. None to have Fee or Reward.
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XXIV. And be it further enacted, That all Acts, Matters, and Things which may be done by any Commissioners herein named, or authorized to be appointed as aforesaid, shall and may be done by any Two or more of them, or by the major Part of such Commissioners where more than Two shall be present; and no Fee, Reward, Salary, Pay, or Compensation, shall be demanded, allowed, paid, or taken by any such Commissioner on any Presence whatever.
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Notice to be given to additional Commissioners to take upon themselves the Execution of this Act.
The Oath or Affirmation to be administered to them.
Clerk.
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XXV. And be it further enacted, That whenever the Commissioners for general Purposes as aforesaid shall have named such additional Commissioners, they shall cause Notice thereof in Writing, signed by Two or more of them, to be delivered by the Assessors of the respective arishes or Places where such additional Commissioners reside, with the Day of the First Meeting of the said additional Commissioners, and the Place of such Meeting, to be appointed by such Commissioners for the Purposes of this Act, and which shall not be later than Ten Days after the Date of such Notice; and the said respective Assessors shall, without Delay, cause the respective Persons so named to be summoned by Notice in Writing, either given personally, or left at their respective Places of Abode, to assemble at the Time and Place mentioned in such Notice, for the Purpose of qualifying themselves to act in the Execution of the Powers vested in them by this Act; and the said Commissioners for the Purposes of this Act, or any Two or more of them, shall administer the Oath or Affirmation to such additional Commissioners required by this Act to be taken by them, and shall then and there appoint a Day for the said additional Commissioners to bring in their Certificates of Assessment in the Manner herein directed; and the Clerk to the Commissioners in each District shall also be appointed Clerk to the additional Commissioners appointed for the same District, and shall attend the said additional Commissioners at their Meetings as their Clerk.
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Dividing additional Commissioners in Committees.
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XXVI. Provided always, and be it enacted, That it shall be lawful for the Commissioners for the general Purposes of this Act, whenever in their Judgement the same shall be requisite, to divide such additional Commissioners into district Committees, and to allot to each Committee distinct Parishes, Wards, or Places, in which such Committees shall separately act in the Execution of this Act, provided that the Meetings of such Committees shall be appointed at such Times as that the Clerk to such Commissioners may attend every Meeting.
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Number of additional Commissioners in each Committee or District.
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XXVII. Provided also, and be it enacted. That it shall not be lawful for more than Seven Persons to act together as additional Commissioners for the same District, not being formed into several Divisions as aforesaid, nor any greater Number to act together in the same Committee; and that where more than Seven Persons shall attend as such additional Commissioners at any Meeting, either for the Whole of any District or for any. Division thereof, the Seven Persons first in their Order on the Lift signed by the Commissioners for the Purposes of this Act then present shall act, and the rest shall withdraw from such Meeting: Provided also, that not less than Two additional Commissioners shall be competent to form any Meeting either for any District or Division thereof, and that any Two of them, or the major Part of them then present, shall be competent to do any Act authorized by this Act.
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For appointing a greater Number of Commissioners for general Purposes in Head of additional Commissioners.
Three of them to execute the Other of additional Commissioners.
Where none such are appointed, then Commissioners for the Purposes of this Act are to divide themselves, so that Two may act as additional Commissioners.
If not sufficient of such Commissioners, they may be taken out of the adjoining District.
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XXVIII. Provided always, and be it further enacted, That if it shall appear to the Commissioners for general Purposes as aforesaid, whether they shall have been chosen as aforesaid, or shall act by virtue of their Appointment of Commissioners for executing the said Land Tax Act, to be expedient that a greater Number than Seven Commissioners for general Purposes as aforesaid, possessing the Qualification required for such Commissioners, should be appointed for any District, instead of appointing Commissioners possessing only the Qualification required for additional Commissioners as before mentioned, it shall be lawful for them to appoint such greater Number, not in any Case exceeding the Number of Seven, observing with regard TO such Appointments the same Rules as in the first Appointment of Commissioners for general Purposes as aforesaid, but nevertheless without adding thereto any Persons to supply their Vacancies; and in every Case of appointing such increased Number of Commissioners for general Purposes as aforesaid, it shall be lawful for the said Commissioners, at their first Meeting, after such Appointment, and they are hereby, required to choose indifferently by Lot such Number of their own Body, not less than Three or more than Seven, to execute the Office vested in additional Commissioners by this Act; and the Persons so chosen shall be additional Commissioners for executing this Act, and the Powers hereby vested in additional Commissioners, and they, are hereby required to execute this Act accordingly; and the remaining Commissioners not so chosen by Lot shall execute the Powers vested in the Commissioners for general Purposes as aforesaid; provided that where no such additional Commissioners shall have been appointed specially to execute the Powers vested in additional Commissioners, the Commissioners acting in the Execution of this Act, Whether chosen as aforesaid or not, shall divide themselves in such Manner that Two Commissioners at the least shall be appointed to execute the Powers vested in additional Commissioners by this Act; and if in such Case there shall not be Two remaining Persons at least qualified to act as Commissioners for general Purposes as aforesaid in such District, then and in such Case the Persons qualified to act in the Execution of this Act as Commissioners for general Purposes as aforesaid in any adjoining District of the same County, Riding, Division, Shire, or Stewartry; or such Number of them as shall be requisite, shall execute this Act and the Powers hereby vested in Commissioners for general Purposes as aforesaid, in and for such first mentioned District.
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Commissioners for general Purposes to execute Matters with respect to the Duties under all the Schedules, except such as are directed to be done by Special or other Commissioners.
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XXIX. And be it further enacted, That the Commissioners for general Purposes as aforesaid, shall execute this Act in all Matters and Things relating to the Duties in Schedules marked (A.) and (B.) of the said Act, except such Allowances in respect thereof as are directed to be made in Number Five of Schedule (A.) by other Commissioners for special Purposes as herein-after mentioned; and also all Matters and Things relating to the Duties in Schedule (C.) of the said Act, except such of the Duties as are directed to be assessed, and also except the granting such Exemptions as are directed to be granted by such Commissioners for special Purposes, or by other Commissioners herein-after directed to act in respect of any particular Description of Duties to be assessed under Schedule (C.) and also all Matters and Things relating to the Duties in Schedule (D.) of the said Act, except such Matters and Things as are directed to be done by the additional Commissioners or Persons acting as such; and the said Commissioners for general Purposes shall also execute this Act in all Matters and Things relating to the Duties in Schedule (E.) not executed by the Commissioners authorized to be appointed for those Duties: Provided always, that nothing herein contained shall be construed to preclude any Person chosen a Commissioner for general Purposes from acting as such by reason of his acting or having acted as an additional Commissioner, except only as to such particular Assessments wherein he shall have acted as such additional Commissioner.
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Commissioners for Special Purposes.
Treasury to appoint Assistant Commissioners.
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XXX. And be it further enacted, That the Commissioners for the Affairs of Taxes for the Time being, together with such other Persons to be appointed as herein-after mentioned, shall be Commissioners for the special Purposes of this Act: And it shall be lawful for His Majesty, His Heirs or Successors, under the Royal Sign Manual, or the Lord High Treasurer or the Commissioners of His Majesty’s Treasury, or any Three or more of them, for the Time being, by Warrant under his or their Hand and Seal or Hands and Seals, from Time to Time, to appoint such and so many other Persons not exceeding Three, to be Assistant Commissioners for such special Purposes, as he or they respectively shall think expedient; which said Commissioners for the Affairs of Taxes and Assistant Commissioners, or any Two or more of them, shall have full Authority to execute the several Powers given by this Act to Commissioners for Special Purposes, either in relation to the Allowances specified in Number Five, Schedule (A.) of this Act, or in relation to the Special Exemptions granted from the Duties mentioned in Schedule (C.) of this Act, or to the assessing such Persons who shall neglect to make a Return of the Profits on which the said last mentioned Duties arise, or who shall pay the said Duties into the Bank of England; and also in relation to the examining, auditing, checking, and clearing the Books and Accounts of Dividends delivered to the Inspector under the Authority of this Act, and the Certificates of Assessment and Exemptions transmitted by the respective Commissioners for general Purposes from their respective Districts, in respect of the said last mentioned Duties; and also shall have full Authority to do any other Act, Matter, or Thing hereby directed or required to be done by, Commissioners for special Purposes, to be appointed under this Act; and all Powers, Provisions, Clauses, Matters, and Things contained in this Act for ascertaining the Amount of any Duty, Exemption, or Allowance mentioned in this Act, shall be used, practised, and put in Execution by the Commissioners so appointed or to be appointed in ascertaining the Amount of Duty, or any Exemption or Allowance placed under the Cognizance or Jurisdiction of the said Commissioners so appointed or to be appointed: Provided always, that it shall not be lawful for the said Commissioners so appointed or to be appointed, to alter any Assessment made by Commissioners in their respective Districts, or any Exemption, Abatement, or Allowance which they may lawfully grant, or any Certificate thereof, nor for the said Commissioners so appointed or to be appointed to summon any Person to be examined before them, but all Enquiries by or before the Commissioners so appointed or to be appointed shall be answered by Affidavit, to be taken before One or more of the Commissioners for general Purposes in their respective Districts, which such Commissioner or Commissioners is and are hereby authorized to take on Oath or Affirmation on unstamped Paper; and no such Affidavit shall be liable to any Stamp Duty whatever; and such Commissioners for special Purposes aforesaid shall have Authority to use, exercise, and apply all the Powers of this Act, as effectually as any other Commissioners are hereby authorised to use, exercise, or apply the same, so far as the same Powers relate to the Jurisdiction given to such Commissioners; and the said Assistant Commissioners, not exceeding Three as aforesaid, shall and may be allowed such Salary for their Pains and Trouble, and such incidental Expences as the said Lords Commissioners now or for the Time being, or the said Lord High Treasurer, shall direct to be paid to them.
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The Bank, East India Company, &c. to be charged by their Directors, for their corporate Stock.
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XXXI. And be it further enacted, That the Governor and Directors of the Company of the Bank of England, in respect of the Annuities payable to the said Company, at the Receipt of Exchequer, commonly called Bank Stock; the Directors of the United Company of Merchants of England trading to the East Indies, in respect of the Annuities payable to the said Company at the said Receipt, commonly called East India Stock; and the Governors and Directors of the Company of Merchants trading to the South Seas in respect of Annuities payable to the said Company at the said Receipt, commonly called South Sea Stock, or any Three or more of them respectively, shall respectively be Commissioners for the general Purposes of this Act, so far as respects the Duty on such Annuities, and the Profits attached to the same, and divided amongst the several Proprietors; and shall respectively have Authority as such Commissioners to exercise all the Powers of this Act in relation to the Duty to be charged on such Annuities and Profits attached to the same; but nevertheless separate and distinct from the Amounts of any other annual Profits and Gains in respect of the Trade and Commerce or Business of such Companies respectively, over and above such Dividends and Profits attached thereto, and divided as aforesaid; and the proper Officers or Persons employed in the Payment of Dividends on such Annuities and Profits attached thereto, and divided as aforesaid, are respectively hereby authorized to retain and deduct out of such Dividends and Profits, a proportionate Part in respect of the Duty so assessed, except in such Cases where a Certificate of Exemption or Abatement shall have been granted to the Party entitled to any such Dividends or Profits, in which Cases the Excess of the Duty so assessed, over and above the Sum allowed by such Certificate and no more, shall be so retained and deducted; and such Officer and Person aforesaid, and all others employed on Behalf of the said Companies, and the Governors and Directors thereof respectively, is and are hereby indemnified from such Deductions; and the Person demanding such Dividends or Profits are hereby required to allow such Deductions on the Receipt of the Residue of such Dividends or Profits, and shall give Acquistances for the same as if the Whole of the said Dividends and Profits had been paid to them respectively; and such Commissioners shall have Authority to use, exercise, and apply all the Powers of this Act, as effectually as any other Commissioners are hereby authorised to use, exercise, or apply the same so far as the same relate to the said last mentioned Duties.
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The same Commissioners shall also assess the Bank for their profits under Schedule (D.)
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XXXII. And be it further enacted, That the same Persons who shall act as Commissioners as aforesaid, in respect of the Annuities payable to the Company of the Bank of England, shall also have Authority to assess the said Company for and in respect of all and every the Profits of the said Company chargeable by this Act, under the Rules of Schedule (D.) making such Deductions thereout, and no other, as by this Act is allowed; and the said Governor and Company shall pay the Sum assessed into His Majesty’s Receipt of the Exchequer, and no other Commissioners shall interfere in the Assessments of Profits belonging to the said Company.
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Commissioners to appoint Assessors and Collectors.
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XXXIII. And be it further enacted, That the said Commissioners for general Purposes as aforesaid, may appoint Assessors and Collectors for such of the Duties by this Act granted, as shall be assessed by the said Commissioners respectively, in like Manner as Assessors and Collectors may be appointed under the said recited Acts respectively; and where they shall appoint the same Persons to be Assessors and Collectors of the said Duties as shall have been appointed to execute the said recited Acts respectively, they shall cause Notice to be given to them, that they are also appointed assessors or Collectors of the said Duties to be assessed by such Commissioners respectively.
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Commissioners under the Act to charge Duties after the 5th of April 1805.
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XXXIV. And be it further enacted, That it shall be lawful for the Commissioners acting in the Execution of the said recited Act and this Act for the Time being, or any Two or more of them respectively, and they are hereby required to cause the Duties granted by the said recited Act, which at any Time after the Fifth Day of April One thousand eight hundred and five, shall not have been charged within the Year for which the said Duties ought to be charged, or which having been charged shall then be in Arrear and unsatisfied, to be charged, raised, assessed, re-assessed, levied, ascertained, collected, and accounted for as fully and effectually as any Commissioners appointed by the said recited Act might have done in that Behalf, and as if the said Duties had severally accrued or been charged after the passing of this Act; and the said Assessors, Collectors, and Receivers, and others acting in the Execution of this Act, shall assess, re-assess, levy, receive, and answer the said several Duties and Arrears of Duties, by the same Ways and Means, and in the same Manner and under the like Penalties as are directed or appointed by this Act, with respect to the Duties to accrue and to be charged after the passing of this Act; and the Monies so received by the said Collectors, or others, for any such Duties or Arrears, shall be paid and accounted for in like Manner.
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Inspectors and Surveyors of Houses and Windows to act in the Execution of this Act.
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XXXV. And be it further enacted, That the Inspectors and Surveyors appointed or to be appointed for the Duties on Houses and Windows, and other Taxes charged by Assessment, shall be Inspectors and Surveyors of the Duties granted by the said recited Act; and the said respective Commissioners for general Purposes as aforesaid, or any Two or more of them, and the said respective additional Commissioners acting in the Execution of this Act, or any Two or more of them, and the said Assessors and Collectors to be appointed as herein mentioned, and the said Inspectors and Surveyors, shall and they are hereby respectively empowered and required to do all Things necessary for putting this Act in Execution, with relation to the several Duties granted by the said recited Act, in the like, and in as full and ample a Manner as any Commissioners, Assessors, Collectors, Surveyors, or Inspectors, or any of them, are or is authorized to put in Execution the said recited Acts, or any Matters or Things therein contained, as well with respect to all Acts, Matters, and Things to be done by, under, or before the said respective additional Commissioners, or by, under, or before the respective Commissioners for general Purposes as aforesaid, in their respective Districts or Departments, as by, under, and before the Commissioners hereby authorized to be appointed for special Purposes as herein after mentioned.
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Commissioners and others to take the Oaths in Schedule (F.)
Clerk and Clerk Assistant to act under Commissioners.
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XXXVI. And be it further enacted, That every Person appointed or to be appointed a Commissioner or additional Commissioner, or an Assessor, Collector, Inspector, or Surveyor in the Execution of this Act, and every Person to be appointed a Clerk or Clerk’s Assistant to the said respective Commissioners, before he shall begin to act therein, so far as the same relates to the Duties contained in Schedule (D.) or to such other Duties as are directed to be charged under the same Provisions and Regulations, shall take the Oath and Oaths, or, being of the People called Quakers, the solemn Affirmation or Affirmations prescribed by this Act, and contained in the Schedule marked (F.) hereunto annexed, applicable to such Officers respectively, which Oath and Oaths, or Affirmation or Affirmations, any One of the Persons appointed a Commissioner either for general Purposes as aforesaid, or an additional Commissioner, is hereby authorized to administer (except that every such Oath or Affirmation so to be administered to any Commissioner for general Purposes as aforesaid, or to an additional Commissioner, shall be administered by a Commissioner for such general Purposes, and not otherwise) and which Oath or Affirmation so taken, shall be subscribed by the Party taking the same; and if any Person shall act as a Commissioner in relation to the Duties in Schedule (D.) except in administering the Oath or Oaths, or Affirmation or Affirmations herein mentioned, or as a Clerk or Clerk’s Assistant, or an Assessor, Collector, Inspector, or Surveyor, before he shall have taken the Oath or Oaths, or Affirmation or Affirmations, herein required to be taken by such Officers respectively, he shall for every such Offence forfeit and pay the Sum of One hundred Pounds, to be recovered as any Penalty may be recovered by the said recited Acts respectively: Provided that the Appointment of a Clerk, and any Assistant or Assistants to such Clerk, whenever the same shall be necessary, shall be vested in the Commissioners for general Purposes, and such Clerks and Assisstants shall act as such, as well in all Matters and Things to be done by, under, and before the respective Commissioners for general Purposes, as by, under, and before the respective additional Commissioners in the respective Districts: Provided that no more than One Clerk Assistant shall be appointed for any District, without the Approbation of the Commissioners for the Affairs of Taxes, on a Statement made to them by the Commissioners for general Purposes, stating the Necessity thereof in Consideration of the Extent of Population of the District.
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Recited Duties in Schedule (A.) and Rules, deemed Part of this Act.
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XXXVII. And be it further enacted, That the Duties contained in the Schedule marked (A.) as herein recited, shall be assessed and charged under the following Rules; which Rules shall be deemed and construed to be a Part of this Act, and to refer to the said Duty, as if the fame had been inserted herein under a special Enactment:
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SCHEDULE (A.)
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No. I. General Rule for charging and assessing the Duties under Schedule (A.) of the said recited Act.
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Annual Value to be ascertained by this Rule, except as after stated.
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The Annual Value of Lands, Tenements, Hereditaments, or Heritages; charged under Schedule (A.) of the said recited Act, shall be understood to be the Rent by the Year at which the same are let at Rack Rent, if the Amount of such Rent shall have been fixed within the Period of Seven Years preceding the Fifth Day of April next before the Time of making the Assessment; but if the same are not so let at Rack Rent, then at the Rack Rent at which the same are worth to be let by the Year; and the Duties thereon shall be charged annually on and paid by the Occupier or Occupiers for the Time being of such Lands, Tenements, Hereditaments, or Heritages; which Rule shall be construed to extend to all Lands, Tenements, and Hereditaments, or Heritages, of whatever Nature, and for whatever Purpose occupied, and of whatever Value, except the Properties mentioned in Number II. of this Schedule.
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No. II. Lands, Tenements, Hereditaments, or Heritages, chargeable under Schedule (A.) which are not to be charged according to the preceding Rule.
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Certain propertiescharged on the Profits.
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The Annual Value of all the Properties hereinafter described, shall be understood to be the full Amount for One Year, or the Average Amount for One Year of the Profits received therefrom, within the respective Times herein limited.
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Tythes in Kind.
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First. —Of all Tythes if taken in Kind, on an Average of Three preceding Years.
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Ecclesiastical Dues.
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Second. —OF all Dues and Money Payments in lieu of any Tythes (not being Tythes arising from Lands) and on all Teinds in Scotland, on the like Average.
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The said Duty in each Case to be charged on the Rector or Vicar, or other Person entitled to such Tythes or Payments.
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Tythes compounded.
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Third. —Of all Tythes arising from Lands, if compounded for, and of all Rents and other Money Payments in lieu of Tythes arising from Lands, on the Amount of such Composition, Rent, or Payment, for One Year preceding to be charged on the Occupiers of such Lands respectively.
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Quarries.
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Fourth. —Of Quarries of Stone, State, Limestone, or Chalk, on the Amount of Profits in the preceding Year.
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Mines.
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Fifth. —Of Mines of Coal, Tin Lead, Copper, Mundic, Iron, and other Mines, on an Average of Five Years, subject to the Provisions contained in this Act.
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Iron Works etc.
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Sixth. —Of Iron Works, Salt Springs or Works, Alum Mines or Works, Waterworks, Streams of Water, Canals, Inland Navigations, Dock, and Fishings, Rights of Markets and Fairs, Tolls, Ways, Bridges, and Ferries, on the Profits of the Year preceding.
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The Duty in each of the Three foregoing Rules to be charged on the Person or Persons, Corporations or Companies, carrying on the Concern, and exclusively of Lands and Buildings of every Description used or occupied in or concerning the same.
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Manors.
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Seventh. —Of Manors and other Royalties, including all Dues and other Services, or other casual Profits (not being Rents or other Annual Payments reserved or charged) on an Average of Seven preceding Years, to be charged on the Lord or Lady of such Manor or Royalty, or Person renting the same.
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Fines.
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Eighth. —Of Fines received in Consideration of a Demise or Demises of Lands or Tenements (not being Parcel of a Manor or Royalty demisable by the Custom thereof) on the Amount so received within the Year preceding, by or on Account of the Party of Parties; provided that in case the said Party of Parties shall prove, to the Satisfaction of the Commissioners for general Purposes in the District, that such Fines, or any Part thereof, have been applied as productive Capital, on which a Profit has arisen or will arise, otherwise chargeable, under this and the said recited Act, for the Year in which the Assessment shall be made, in shall be lawful for the said Commissioners to discharge the Amount so applied from the Profits liable to Assessment under this Rule.
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Other Profits from Lands.
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Ninth. —Of all other Profits arising from Lands, Tenements, Hereditaments, or Heritages, not in the actual Possession and Occupation of the Party to be charged, or not before enumerated, on a fair and just Average of such Number of Years as the Commissioners for the Execution of his Act shall, on the Statement of the Party to be charged, judge proper, (except such Profits as may be liable to Deduction in pursuance of the Ninth or Tenth Rules in Number III. herein-after mentioned), to be charged on the Receivers of such Profits.
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No III. Rules and Regulations respecting the said Duties.
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To be charged in the Parish.
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First. —All Properties chargeable to the Duties in Schedule (A.) shall be charged in the Parish or Place where same are situate, and not elsewhere.
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Except Canals and Roads.
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Provided that the Profits arising from Canals, Inland Navigations, or Streams of Water, or from any Roads or Ways of a publick Nature, and belonging to or vested in any Company of Proprietors or Trustees, whether Corporate or not Corporate, may be stated in one Account, and charged in the City, Town, or Place, at or nearest to the Place where the general Accounts shall have been usually made up; and it shall and may be lawful for the said Proprietors, or Trustees, having paid the Duties so chargeable, to deduct a just Proportion thereof from the Interest payable to the Creditors of the said Canals, Navigations, or Roads, or to pay such Interest in full without making any such Deduction, and they shall not be liable thereupon to the Penalty hereinafter contained.
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Manors.
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Provided also, that the Profits arising from any Manor or Royalty as aforesaid, which shall extend into different Parishes, may be assessed in one Account in the Parish where the Court for such Manor or Royalty shall have been usually held: Provided also, that the Profits arising from all Fines received by the same Person, Body Politick or Corporate, or Company, may be assessed in one Account where the Person or Persons to be charged under the Regulations of this Act shall reside.
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Lands in the same Occupation to be charged according to the Parishes.
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Second. —All Lands occupied by the same Person, shall be brought into each Account required to be delivered by such Person, whether the same shall be occupied by such Person as Owner or Tenant, or as Tenant under distinct Owners, or shall be situate in the same or in different Parishes or Districts; but the Charge thereon shall be in each Parish or District in proportion to the Value of the Property situate therein, of which Proportions the Occupier or Occupiers shall be required to deliver an Account in each Parish; and a separate Account shall be given of Lands in the same Occupation belonging to distinct Owners.
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Lands in different Parishes to be charged in either.
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Provided always, that Lands held under the same Demise, or in the Occupation of the same Person as Owner, although situate in different Parishes, may be charged in either Parish, at the Discretion of the respective Commissioners, if the said Commissioners shall be satisfied that the Proportion in each Parish, either in respect of Quantity, Rent, or Value of the said Lands, cannot be ascertained, and the Whole of the said Lands shall be chargeable under the same Commissioners.
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Houses under 10l. charged on Landlords.
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Third—For any Dwelling House which, with the Buildings or Offices belonging thereto, shall be under the annual Value of Ten Pounds, in the Occupation of a Tenant, the Assessment thereupon may, if the Commissioners for executing this Act shall think sit, be made on the Landlord, but so as not to impeach the Remedy of Recovery of the Duty from the Occupier in Default of Payment by the Landlord.
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Mines failing.
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Fourth. —If any Mine enumerated in the Fifth Rule, No. II. of this Schedule, has, from some unavoidable Cause, been decreased, and is decreasing in the annual Value thereof, so that the Average of Five Years will not give a fair and just Estimate of the annual Value thereof, it shall be lawful, after due Proof before the Commissioners for general Purposes in the District where such Mine shall be situate, to compute such annual Value on the actual Amount of such Profits and Gains in the preceding Year ending as aforesaid, subject to such Abatement on Account of Diminution of Duty within the current Year as is herein provided in other Cases.
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Mines failed.
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Fifth. —If any such Mine shall, from some unavoidable Cause, have wholly failed, it shall be lawful for the said Commissioners, on due Proof thereof, wholly to discharge any Assessment made thereon.
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Duties may be ascertained according to Length of Possession.
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Sixth. —If in charging any of the Properties enumerated in the Rules under No. II. as before mentioned, it shall appear, that the Account required by the said Rules, or any of them, cannot be made out, by Reason of the Possession or Interest of the Party to be charged thereon having commenced within the Time for which the Account is directed to be made out, it shall be lawful for the said Party or Parties, and all Persons concerned in executing this Act, to estimate the Profits of One Year in proportion to the Time elapsed since the Commencement of such Possession or Interest.
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Foreign Ministers.
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Seventh. —The Duty to be charged under this Schedule, in respect of any House or Tenement occupied by any accredited Minister from any foreign Prince or State, shall be charged and paid by the Landlord or Person immediately entitled to the Rent of the said House or Tenement.
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Official Houses.
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Eighth. —The said Duty to be charged, in respect of any House, Tenement, or Apartment, belonging to His Majesty, His Heirs or Successors in the Occupation of any Officer of His Majesty, His Heirs or Successors, in Right of his Office or otherwise, (except Apartments in His Majesty’s Royal Palaces), shall be charged on and paid by the Occupier of such House, Tenement, or Apartment, upon the annual Value of each House, Tenement, or Apartment so occupied.
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Occupier to recover from Landlord according to the Rate, by deducting the Duty out of the Rent.
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Ninth. —The Occupier or Occupiers of any Lands, Tenements, Hereditaments, or Heritages, being respectively Tenants of the same, and paying the said Duties, shall deduct so much thereof as a Rate of One Shilling for every Twenty Shillings of the Rent payable to the Landlord or Landlords for the Time being, would, by a just Proportion, amount unto, which Sums shall be deducted out of the First Payments thereafter to be made on Account of Rent; and the Receivers of His Majesty, His Heirs and Successors, and all Landlords, both mediate and immediate, their respective Heirs, Executors, Administrators, and Assigns, according to their respective Interests, and their respective Receivers or Agents shall allow such Deductions and Payments upon Receipt of the Residue of the Rents under the Penalty herein contained; and the Tenants paying the said Assessments shall be acquitted and discharged of so much Money, as if the same had actually been paid unto the Person or Persons to or for whom his or their Rent shall have been due and payable; and the Occupier or Occupiers of Lands charged on the Amount of any Composition, Rent, or Payment for Tithes arising therefrom, and paying the said Duties, shall be entitled to make the like Deductions from such Composition, Rent, or Payment, on paying the same.
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Landlords, etc. may recover from others, having Interest at the like Rate.
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Tenth. —Where any such Dwelling Houses, Lands, Tenements, or Hereditaments, are subject or liable to the Payment of any Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, Teind Duty, Stipends to licensed Curates, or other Rent of annual Payment thereupon reserved or charged, the Landlords, Owners, Proprietors, by whom any Deductions or Payments shall have been allowed as aforesaid, and the Landlords, Owners, and Proprietors being respectively Occupiers, and charged to the said Duties, shall abate and deduct, and detain and keep in their Hands out of every such Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, Teind Duty, Stipend, or other Rent or annual Payment aforesaid, so much of the said Duties or Payments on Account of the same, as a like Rate of One Shilling for every Twenty Shillings on such Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, any Teind Duty, or Stipend, or other Rent or annual Payment aforesaid respectively, shall, by a just Proportion, amount unto, and the Receivers of His Majesty, His Heirs or Successors, and all and every Person and Persons, who are or shall be anyways entitled unto such Rents, Duties, Stipends, or annual Payments, their Receivers, Deputies, or Agents, are hereby required to allow such Deductions and Payments, according to such Rates, upon the Receipt of the Residue of such Monies as shall be due and payable to them for such Rents, Duties, or annual Payments, without any Fee or Charge for such Allowance, and under the Penalty herein contained; and the Landlord, Owner, Proprietor, and Occupier respectively, being charged as aforesaid, or having allowed such Deductions or Payments, shall be acquitted and discharged of so much Money as the Deductions or Payments shall amount unto or for, as if the same had actually been paid unto such Person or Persons to whom such Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, Teind Duty, Stipend, or other Rent or annual Payment aforesaid, shall have been due and payable.
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Mortgagees in Possession liable.
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Eleventh. —Where any Mortgagee, or Creditor in any Heritable Bond or Wadset, shall be in the Possession of the Lands, Tenements, or Hereditaments mortgaged or secured, such Mortgagee or Creditor shall be chargeable as Occupier when in the actual Occupation of the same, and when not in the actual Occupation of the same, shall be liable to such Deductions as any other Landlord would be; and upon the Settlement of Accounts between such Mortgagee or other Creditor as aforesaid, and the Mortgagor or Debtor, the Duty payable in respect of the Amount of the Interest payable upon such Mortgage or other Debt as aforesaid, shall be taken and allowed as so much Money received by such Mortgagee or other Creditor as aforesaid, on Account of such Interest.
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Owner dying, how the Duty is to be paid.
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Twelfth. —Where any Houses, Lands, or Tenements, shall be occupied by the Owner at the Time the Assessment under this Act shall be made, who shall die within the Year, the Heirs, Executors, Administrators, or Assigns, or other Person or Persons who on such Death become entitled to the Rents and Profits thereof, shall be liable to the Payment of all Arrears of the said Duty due at the Time of such Death, and to all subsequent Instalments for that Year, according to their respective Interest, without any new Assessment.
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Houses occupied by and belonging to different Persons, to be charged distinct.
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Thirteenth. —Where any House shall be divided into distinct Properties, and occupied by distinct Owners or their respective Tenants, such Properties shall be charged distinct on the respective Occupiers.
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No. IV. Particular Deductions from Schedule (A.)
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First—For every Dwelling House, not chargeable to the Duty contained in Schedule (B.) in respect of the Occupation thereof, except where a Tenant shall be bound to the Repairs thereof, or any Part thereof, there shall be deducted on Account of incidental Repairs of such Dwelling House, a Sum not exceeding the Rate of Five Pounds per Centum on such Amount, and for every Dwelling House and other Buildings, on a Farm of Lands, Tythes, or Teinds chargeable to the Duties in Schedule (B.) in respect of the Occupation thereof, except where a Tenant shall be bound to the Repairs thereof, or any Part thereof, there shall be deduced on Account of incidental Repairs, out of the Duties in Schedule (A.) a Sum not exceeding the Rate of Two Pounds per Centum on such Amount.
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Tenths, &c.
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Second. —For the Amount of the Tenths, and First Fruits, Duties, and Fees on Presentations, paid by any Ecclesiastical Person within the Year preceding that in which the Assessment shall be made:
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Procuration, &c.
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Third. —For Procurations and Synodals paid by Ecclesiastical Persons, on an Average of Seven Years preceding that in which the Assessment shall be made:
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Repairs of Chancels, etc.
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Fourth. —For Repairs of Collegiate Churches and Chapels, and Chancels of Churches, by any Ecclesiastical the same, on an Average of Twenty-one Years preceding as aforesaid, or as nearly thereto as can be produced:
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Deductions for Land Tax.
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Fifth. —For the Amount charged on Lands, Tenements, Hereditaments, or Heritages, towards an Aid granted by an Act, passed in the Thirty-eighth Year of the Reign of His present Majesty, intituled, An Act for granting an Aid to His Majesty, by a Land Tax, to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight, where the Charge thereon shall not have been redeemed:
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For Drainage, etc.
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Sixth. —For the Amount charged on Lands, Tenements, Hereditaments, or Heritages, by a publick Rate or Assessment, in respect of draining, fencing, or embanking the same:
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In all which Cases there shall be allowed and deduced out of the Assessment to be made thereon in respect of the Property, unless such Payments, or any Part thereof, shall be made by a Tenant or Tenants, such Sum of Money as a like Rate of One Shilling for every Twenty Shillings of the Sums paid would, by a just Proportion, amount unto.
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Allowances to Ecclesiastical Bodies, etc. how to be made.
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Provided always, That the Allowances to be granted in pursuance of the Second, Third, or Fourth Cases, may be granted to the Ecclesiastical Body, Rector, or other Vicar, liable to the Charges therein mentioned, in one Sum, and in the same Manner as Allowances are to be granted in respect of Income, either by deducting the same from the Assessment upon them, (if any,) or by Certificate; and such Allowances shall be classed as Allowances in respect of Income.
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No. V.—Allowances to be made in respect of the said Duties in Schedule (A.)
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Exemptions for Colleges and Halls.
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For the Duties charged on any College or Hall in any of the Universities of Great Britain, or the Offices, Gardens, Walks, and Grounds, for Recreation, repaired and maintained by the Funds of such College or Hall, and for the necessary Repairs thereof:
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Hospitals, etc.
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Or on the Scite of every Hospital, or publick School, or Alms House, or the Offices, Gardens, Walks, and Grounds, for Recreation of the Hospitallers, Scholars, and Alms Men, repaired and maintained by the Funds of such Hospital, School, or Alms House, and for necessary Repairs thereof:
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Rents of Hospitals and Charity Lands.
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Or on the Rents and Profits of Messuages, Lands, Tenements, or Hereditaments, belonging to any Hospital, publick School, or Alms House, or vested in Trustees for charitable Purposes:
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The said Allowances to be granted, on Proof, before the Commissioners to be appointed for special Purposes, under the Authority of this Act, of the due Application of the said Rents and Profits to charitable Purposes only, and in so far as the same shall be applied to charitable Purposes only:
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The said Allowances to be claimed and proved by any Steward, Agent, or Factor, acting for such College, Hall, School, Hospital, or Alms House, or other Trust for charitable Purposes, or by any Trustee of the same, by Affidavit, to be taken before any Commissioner for executing this Act, in the District, stating the Amount of the Duties chargeable and the Application thereof, and to be carried into Effect by the Commissioners for special Purposes to be appointed under the Authority of this Act, and according to the Powers vested in such Commissioners, without vacating, altering, or impeaching the Assessment to be made, under this Act, on or in respect of such Properties; which Assessments shall be in force, and levied notwithstanding such Allowances.
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Recited Duty in Schedule (B.) and Rules deemed Part of this Act.
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XXXVIII. And be it further enacted, That the Duty contained in the Schedule marked (B.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed to be a Part of this Act, and to refer to the said last mentioned Duty, as if the same had been inserted herein under a special Enactment.
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SCHEDULE (B.)
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To be charged in Addition to Schedule (A.) on the same Properties, except for Dwelling Houses distinct from Farms and Tythes.
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One-Eighth to be deducted from Rent of Tythe free Lands.
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Lessees and Occupiers of Tythes to pay 3.l. for 20l.
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The Duty contained in Schedule (B.) as herein recited, shall be charged in Addition to the Duties contained in Schedule (A.) and shall be construed to extend to all the Properties, in this Act directed to be charged the said Duty according to the general Rule in No. I. Schedule (A.) before mentioned, (except a Dwelling House, and the domestick Offices thereunto belonging, and which Dwelling House and Offices shall not be occupied with a Farm of Lands, for the Purpose of farming such Lands, or with a Farm of Tythes for the Purpose of farming the same): provided, that in all Cases where Lands are not subject to Tythes or Teinds, or to any Modus or Composition Real in lieu thereof, there shall be deducted out of the Duties contained in this Schedule, a Sum not exceeding One Eighth Part thereof; and in all Cases where Lands are subject to a Modus or Composition Real, there shall be deducted our of such Duties so much thereof as, together with the like Rate on such Modus or Composition Real, shall not exceed One Eighth Part of such Duties as aforesaid: Provided also, That any Person being Lessee and Occupier of Tythes or Teinds, other than the Occupier of the Lands from whence such Tythes or Teinds shall arise, shall be charged in respect of the Occupation, at the Rate of Three-pence for every Twenty Shillings of the Annual Value thereof, estimated as aforesaid.
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No. VI.—Rules for charging the said last mentioned Duties.
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To be paid by the Occupier.
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First. —The said last mentioned Duties shall be estimated according to the general Rule contained in Schedule (A.), and shall be charged annually on and paid by the Occupier or Occupiers for the Time being, his, her, and their Executors, Administrators, and Assigns.
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Having the Use of Lands, to be deemed Occupiers. To be in force for one Year.
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Second. —Every Person having the Use of any Lands or Tenements, shall be taken and considered, for the Purposes of this Act, as the Occupier of such Lands or Tenements.
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How paid on Change of Occupation.
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Third. —The said last-mentioned Duties shall, on each Assessment thereof, be in force for One Year, and shall be levied on the Occupier or Occupiers for the Time being, without any new Assessment for that Year, notwithstanding any Change in the Occupation thereof; provided every Tenant on quitting the Occupation shall be liable for the Arrears at the Time of so quitting, and for such further Portion of Time as shall then have elapsed, to be settled and levied by the respective Commissioners, and repaid to the Occupier or Occupiers by whom the same shall have been paid; and the Executors or Administrators of any Tenant who shall die before the End of such Year shall be liable in like Manner as the Testator or Intestate would have been if living at the Time of quitting such Occupation: Provided also, that every Tenant quitting before the Time of making the Assessment, shall be liable for such Portion of the Year as shall have elapsed at the Time of his so quitting, to be adjusted and settled by the respective Commissioners.
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No. VII.—Rules for estimating the annual Value of Properties before described in Schedules (A.) and (B.) or either of them.
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Money Payments, paid by Landlord on Account of Occupier, to be deducted from the Rent.
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First. —Where any Landlord shall be subject to any Covenant or Agreement to pay and satisfy out of the Rent reserved on any Lands or Tenements, all or any Parochial Rates, Taxes, or Assessments, which by Law are a Charge on the Occupier, or any Rent or other annual Payment to be made in lieu of Tythes or Teinds, or any Composition for Tythes or Teinds, then and in every such Case the Rent shall be estimated for the Purposes of this Act, exclusive of such Rates, Taxes, or Assessments, or of such Rent or Payment in lieu of Tythes or Teinds, or Compositions for Tythes or Teinds, to be computed on the Amount thereof bonâ fide paid by such Landlord, in and for the Year preceding the Year of Assessment.
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Amount of Money paid by Tenant on Account of Landlord, to be added to the Rent.
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Second. —Where any Tenant of Lands or Tenements shall be subject to any Covenant or Agreement to pay and satisfy all or any Aids, Taxes, Rates, or Assessments by Law chargeable on or payable by the Landlord or Landlords, then and in such Case the Amount thereof which shall have been bonâ fide paid by such Tenant in and for the Year preceding the Year of Assessment, shall, in making the Estimate for the Purpose of charging the Duty in respect of Occupation, be added to the Rent reserved, in case the same shall have been let within the Period of Seven preceding Years, and if not so let, the Estimate shall be made according to the general Rule in Schedule (A.) without Regard to such Payments.
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For ascertaining Rent according to Price of Corn or Grain.
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Third. —Where the Amount of Rent of Lands reserved in Money shall depend, in the Whole or in Part, on the Price of Corn or Grain, the Estimate for the Purposes aforesaid shall be made on the Amount, payable according to the average Prices or Fiars fixed in the Year preceding the Year of Assessment, and in the same Manner by which such Rents have usually been ascertained between the Landlords and Tenants; but where a Whole or Part of the Rent shall be reserved in Corn or Grain, then the said Estimate shall be made on the like average Price or Fiar, computed on the Quantity delivered in the Year of Assessment; or where such Computation cannot be made, the Estimate aforesaid may be made on the annual Value of such Lands, estimated according to the said general Rule, as the Case may require.
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And according to Produce.
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Fourth. —Where the Amount of Rent reserved on Tenements, Hereditaments, or Heritages, shall depend on the actual Produce thereof, either in respect of the Price or Quantity of such Produce, the Estimate for the Purposes of charging the Duties in Schedule (A.) shall be made on the Amount or Value of such Produce in the Year preceding the Year of Assessment, according to the Prices fixed, and according to the Quantity produced in the Year of Assessment, by the same Rules and in the same Manner by which such Rents have usually been ascertained between the Proprietors and their Lessees or Tenants.
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In Scotland the Estimate to be made according to the general Rule.
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Fifth. —Every Estimate of such Property in Scotland shall be made without Reference to the Cess or Tax Roll, or valued Rents heretofore used in Scotland, or any Stent thereon, and shall be made according to the general Rule contained in the Schedule (A). to the best of the Belief and Judgement of the Commissioners, Assessors, and others employed in charging the said several Duties.
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Notice to be given in all Cases to the Occupier, unless for small Tenements, to return the Value.
For estimating Lands and Tenements.
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XXXIX. And be it enacted, That it shall be lawful for the Assessor or Assessors of every Parish, Ward, or Place in Great Britain, and he and they is and are hereby required to give to or leave Notice in Writing with every Occupier or Occupiers of any Lands, Tenements, Hereditaments, or Heritages, to be charged under either of the said Schedules marked (A.) or (B.) situate within the District of such Assessor or Assessors, and every other Person or Persons possessing or entitled to the Profits of any Property before described, situate as aforesaid, his or their Agents or Factors, or at the last or usual Place of Abode of them or any of them, or on the Premises to be charged with the said Assessment, requiring him, her, or them, to prepare and produce to the said Assessor or Assessors, within Twenty-one Days next ensuing the Day of giving such Notice, an Account in Writing, in such Form as shall be directed under the Authority of this Act, of the annual Value of such Property, estimated according to this Act, and as the Case may require: and upon every Account so delivered, it shall be lawful for said Assessor or Assessors to make an Estimate of the said Property on the Amount of the Sum ascertained by such Account, if the said Assessor or Assessors shall be satisfied with such Amount; but if the said Assessor or Assessors shall not be satisfied therewith, or if no such Account shall have been returned, or if the Occupier or Occupiers, or other Persons aforesaid, shall not be resident within the Limits of the District of such Assessor or Assessors, then the said Assessor or Assessors shall make an Estimate to the best of his or their Judgement, of the annual Value of the said Property of which no sufficient Account shall have been delivered; and in so doing it shall be lawful for such Assessor or Assessors, and he and they, in every Case relating to Lands or Tenements to be estimated according to the said general Rule, where the annual Value thereof cannot be otherwise ascertained, is and are hereby required to make such Estimate according to the following Rules; videlicet,
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No. VIII.
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To be made on the same Sums, if rated to the Poor on full Value.
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First. —Where the last Rate made for the Relief of the Poor in any Parish or Place shall be made throughout by a Pound Rate on the annual Value, as the same would be estimated according to Schedule (A.), the Estimate thereon to be made under this Act shall be made on the same Sums respectively as in such Rate.
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To be increased to full Value if made on proportionate Sums.
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Second. —Where the said Rate shall be made throughout by such Pound Rate, or any proportionate Part of the annual Value as aforesaid, the Proportion thereof shall be observed as in the said Rate, but the Estimate thereon to be made under this Act shall be made at the same Sums respectively as they would have been estimated at if the said Rate had been made on the full Amount of such annual Value.
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If in different Proportions, the Rate for Lands to be the Guide throughout.
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Third. —Where Properties of different Kinds shall be rated in the said Rate, according to different Proportions of the Value thereof as aforesaid, or shall be rated therein at different Rates of such Value, but nevertheless the Properties of the same Kind shall be rated in a due Proportion to each other, both as to the Value and Rate of Charge, in every such Case the Rule of rating Lands both as to the Value and the Rate of Charge, shall, in making the Estimate under this Act, be observed throughout, as well with respect to such Lands as to the other Properties therein rated, so far as relates to such Rates as shall be made either on the full Value of the Properties, or on any proportionate Part thereof.
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Where the Proportions are not known.
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Fourth. —In all Cases not falling within the Three last preceding Rules, but nevertheless where the Properties shall appear to the Assessors to be rated in the said Rate, in the same Proportion to each other, though the Proportion of such Rate to the Value of the Property rated be not known, and the Assessors are able to ascertain the Rack Rent of any Property which shall have been so let within the Period of Seven Years preceding, within the Limits of the Parish or Place where the said Assessors shall act, they shall make an Estimate of such Property on the Amount of such Rent, and the Estimate so made shall form the Basis on which the Estimates of other Properties of which the Rack Rent shall not have been so ascertained shall be made; and they shall make their Estimates of all other Property in Sums bearing the same Proportion, as near as the same can be computed, to the Amount of such first Estimate, as the Sums at which such other Property is valued at in such Rate bear to the Sum charged in the said Rate on the said Property first estimated; and in Cases where the same Rule of Proportion shall not have been observed in rating different Kinds of Property, then the Assessors shall make an Estimate, as above directed, upon each of such Kinds of Property, for the Purpose of forming a Basis on which the Estimates of other Properties of the same Kind may be made.
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Assessor allowed to estimate Messuages, etc. Under 10l.
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XL. Provided always, and be it further enacted, That where any Messuage or Tenement, together with the Offices, Gardens, and Lands occupied therewith, or any Lands separately occupied, shall be under the annual Value of Ten Pounds, and the Assessor or Assessors shall be able to estimate the said Value, either by the Rules before mentioned, or from his or their own Knowledge, or otherwise, it shall be Lawful for such Assessor or Assessors to make an Estimate of such Property accordingly, to the best of his or their Judgement, without giving such Notice as aforesaid, unless the Surveyor or Inspector shall object to such Estimate, and shall require such Notice to be delivered.
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Assessors may make their. Estimates of Lands, on the Production of the Lease by the Tenant, according to the reserved Rent.
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XLI. And be it further enacted, That in case any Tenant at Rack Rent shall produce to the Assessor or Assessors the Lease or Agreement, if in Writing, under which he or she holds any Premises, to be charged as aforesaid according to the general Rule; and in case it shall appear by such Lease or Agreement that the same shall have been let within the Period of Seven preceding Years, and no other Consideration in Money than the Rent reserved shall be contained in such Lease or Agreement, it shall be lawful for such Assessor or Assessors to make their Estimate according to such Rent, any Thing before contained to the contrary notwithstanding; but such Assessment shall not be binding in case it shall appear to the Commissioners, that the said Lease or Agreement doth not express the full Consideration for the Demise, or the Rent bonâ fide paid for the same, or is made in any other Respect with Intent to conceal the annual Value of such Premises, or to diminish the Estimate to be made thereon: Provided always, that Regard shall be had to the Cases before-mentioned, where the Amount of the reserved Rent shall be increased by reason of any Covenant or Agreement by the Landlord to discharge the Tenant’s Taxes, Rates, Assessments, or Duties before mentioned, or where the same shall decreased by Reason of any Covenant or Agreement by the Tenant to discharge the Landlord’s Taxes, Rates, or Assessments, and to the Deductions to be made on Account of any Aid or publick Rate, or Assessment before described.
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No Deduction to be made Lands unless and Account be delivered in Writing.
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XLII. And be it further enacted, That no Deduction from the Assessment on any Lands, Tenements, Hereditaments, or Heritages, shall be allowed in any Case, unless an Account in Writing, signed by the Occupier or Occupiers thereof, or by the Party claiming such Deduction, stating the Nature and Amount thereof, shall have been delivered to the Assessor or Assessors within the Time and pursuant to the Notice delivered by such Assessor or Assessors, or to the respective Commissioners within, such further Time as they shall think fit to allow on sufficient Cause being shewn to them.
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Tenants at Rack Rent, under a parol Demise, or not able to produce Leases, to deliver an Account of the Value.
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XLIII. And be it further enacted, That in case any Tenant at Rack Rent, under any parol Demise from Year to Year, within the Period mentioned in the said general Rule, or any Tenant who, by Reason of any Mortgage or other Contract, shall not have the Custody or Possession of, or the Power over any Lease or Agreement in Writing under which he holds the Premises demised within the said Period, and who shall give reasonable Proof to the Commissioners why he is unable to produce the same, shall deliver to the Assessor or Assessor an Account in Writing, signed by him or her, of the actual Amount of the annual Rent reserved on such Demise, such Account so delivered shall be deemed a Compliance with this Act, in all Cases where he may be called upon, under the Authority of this Act, to produce such Lease or Agreement, and it shall be lawful for such Assessor or Assessors to make their Estimate according to such Rent, any Thing before contained to the contrary notwithstanding; but such Assessment shall not be binding, in case it shall appear to the said Commissioners that the said Account doth not express the full Consideration for such Demise, or the Rent bon[html] fide paid for the same, or is made in any other Respect with Intent to conceal the annual Value of the Premises held under such Demise, or to diminish the Estimate to be made thereon.
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Penalty on Tenants delivering false Account of the Value of Premises.
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XLIV. And be it further enacted, That every such Tenant who shall wilfully deliver any such Account which shall be take, or who shall wilfully produce any Lease or Agreement with a fraudulent Intent to conceal the annual Value of the Premise therein comprized, or to diminish the Estimate to be made thereon, shall forfeit the Sum of Twenty Pounds, and shall be liable to be charged in Double the Duty hereby charged, computed on the annual Value of the Premises held under such Demise, estimated according to this Act; and the said Commissioners are in such Case hereby required to make an Assessment accordingly.
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Tenants in Scotland produce their Leases on Notice.
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XLV. And be it further enacted, That every Tenant of Lands, Tenements, or Heritages, in Scotland, shall, within Ten Days after the Assessor for or Assessors shall have left at his or her usual Place of Abode, or at any Dwelling House on the Premises to be charged with the Assessment, a Note in Writing to the Effect after mentioned (which such Assessor or Assessors are hereby required to deliver in every Instance) shall produce to such Assessors or Assessors, the Tack or Lease, or other Agreement or Articles in Writing, under which he or the holds such Lands or Tenements, or where the same shall not be in the Power, Custody, or Possession of such Tenant, or there shall be no such Tack, Lease, or Agreement or Articles, then he or the shall leave with such Assessor or Assessors, or at his or their Dwelling House, within the Time before mentioned, a Note in Writing, of the actual Rent annually reserved and payable, and of any other valuable Consideration given, or to be given, to the Landlord or Landlords of such Lands and Tenements, as a further Consideration for such Tenancy, under the Penalty of Treble the Duty hereby chargeable thereon, in case of any wilful Neglect to comply with such Notice; and it shall be lawful for such Assessor or Assessors, to make his or their Estimate on the Production of such Lease, or Agreement or Articles, according to the Rent therein reserved and made payable; and in case of Non-production of such Lease or Agreement, or Articles in Writing, then upon the Rent reserved or made payable, according to the Account thereof delivered as aforesaid, if he or they shall be satisfied that the said Lands, Tenements, or Heritages, have been bon[html] fide let at the reserved Rent notified to him or them as aforesaid, without other valuable Consideration; but in case such Assessor or Assessors shall not be satisfied with the Notification given to him or them, or in case no such Notification shall be given, then such Assessor or Assessors shall make the Estimates as directed in the foregoing Clause.
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All Properties to be assessed; if Lands become unoccupied. Distress may be taken afterwards.
Assessment on Houses, unoccupied to be discharged.
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XLVI. And be it enacted, That the said several Duties shall be assessed on all Lands, Tenements, and Hereditaments, whether occupied at the Time of Assessment or not; and so far as respects the Duties chargeable under Schedule (A.) in case any Lands charged to the said Duties, in any Part of Great Britain shall be unoccupied; and no Distress can be sound on the same at the Time such Duties shall be payable, then and in such Case it shall be lawful for the Collectors of the Parish or Place where the said Lands are situate, for the Time being, at any Time after, to enter upon the said Lands when there shall be any Distresses thereupon to be sound, and the Distress and Distresses to seize and sell, under the like Powers as they might have distrained on the same Lands if in the Occupation of any Person or Persons charged to the said Duties at the Time the Duties became due: Provided always, that the said Duties, or either of them, shall not be levied on any Houses which shall have been or shall become unoccupied for such Year or Portion of the Year as the same shall be unoccupied, but the Assessment thereupon for such Year or Portion of the Year as aforesaid, shall, upon Appeal, be discharged or diminished by the Commissioners, on due Proof of the Time in which such House has remained unoccupied.
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Mode of levying the Duties charged on Tythes.
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XLVII. And be it enacted, That where by any Assessment the Duties hereby granted shall be charged on Tythes or Teinds, and the fame shall not be paid within the respective Times limited by this Act, it shall be lawful for the Collector and Officer to distrain upon such Tythes or Teinds, or any other Goods or Chattels of the Owner of such Tythes or Teinds, wherever the same can be sound, and to seize, take, and sell so much thereof as shall be sufficient for the levying the said Assessment, under and subject to the Powers, granted by the said recited Acts respectively in other Cases.
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Mode of levying the Duties on Composition for Tythes, Manors or Royalties, Markets Fairs, Tolls, Fisheries, etc.
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XLVIII. And be it enacted, That when any Assessment shall be charged on any Composition for Tythes or Teinds, or any Rent or Payment in lieu of Tythes or Teinds, the Occupier of the Lands and Premises charged with such Compositions, Rents, and Payments, shall be answerable for the Duties so charged; and where any Assessment shall be charged on the Profits of Manors, or Royalties, or of Markets or Fairs, or on Tolls, Fisheries, any other annual or casual Profits not distrainable, the Owner or Occupier, or Receiver of Receivers of the Profits thereof, shall be answerable for the Duties charged thereon; and in every such Case the Collector shall distrain upon such Persons respectively, by any of the Ways and Means prescribed by the said recited Acts respectively.
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How Assessors due to make their Estimates.
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XLIX. And be it enacted, That the respective Assessors acting in the Execution of this Act, shall make their Certificates of Valuation or Estimates on all Lands, Tenements, and Hereditaments, or Heritages, within the Limits of those Places for which they are to act, and shall set down the full and just annual Value of all such Lands, and Premises, estimated in each particular Case according to the Directions of this Act, together with the Names and Surnames of the Occupiers and Proprietors thereof with the same Time deliver to the said Commissioners all Returns which shall have been made to them, as well of such annual Value as of any Deduction claimed to be made therefrom, such Returns being first progressively numbered.
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Allowance to assessors for the Firth Year’s Assessment.
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L. And be it further enacted, That for and in consideration of the extraordinary Care and Pains requisite in making and adjusting the first Year’s Estimate on Lands, Tenements, Hereditaments, or Heritages, under this Act, the Assessor or Assessors; not being also the Collector or Collectors, shall have such Allowance not exceeding Two pence in the Pound, and the Assessor of Assessors, being also Collectors, shall have such Allowance not exceeding One Penny in the Pound, upon all Sums assessed in the Parish or Place for which they are appointed Assessors, as the Commissioners for general Purposes as aforesaid, shall certify to the Receiver General they are respectively entitled unto, which Sums to paid the Receiver General shall be allowed in his Accounts; provided that where any Assessment shall be increased by the Commissioners to the Extent of One Third of the Sums assessed, or the Commissioners shall from other Causes be of Opinion that such Assessor or Assessors shall not faithfully have performed his or their Duty in the Execution of this Act, it shall be lawful for the Paid Commissioners, in their Discretion, to refuse the granting of any such Certificate, or to fix the Allowance before limited to such letter Sum as in their Judgement they shall think such Assessors are justly entitled unto.
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Assessors to apply to Commissioners and Surveyors for Instructions.
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LI. And be it further enacted That whenever the Assessors for any Parish, Ward, or Place, shall not be able to make their Estimates according to the Provisions of this Act shall obstructed therein, it shall be lawful for them to make Application to any Two or more of the Commissioners acting in the Execution of this Act, for the District where such Assessors shall be appointed, or to any Surveyor or Inspector of the said Duties, who shall severally instruct such Assessors in making their Estimates, and assist them in the Execution of this Act, according to the Powers and Authorities vested in them respectively by this Act.
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Assessors to verify their Estimates before then Commissioners. They and the Overseers may be examined before the Commissioners, to whom Copies of Rates are to be produced, and who may rectify the Assessments if not duly made.
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LII. And be it enacted, That the Assessors to be appointed for the aforesaid Duties in England, Wales, and Berwick upon Tweed, shall at the Time of bringing in their Certificates of Valuations or Estimates, if required so to do, by any Surveyor or Inspector of the said Duties, give Notice to the Overseers of the Poor of the Parish or Place where they shall act, to produce or cause to be produced to the Commissioners for executing this Act, in relation to the said Duties, the Book or Books, or a true Copy thereof, in which shall have been entered the Rates made for the Relief of the Poor of such Parish or Place, and also a true Copy of the last Rate made for the Relief of the Poor in such Parish or Place, who shall without fail deliver the same to the said Commissioners for their Use; and the said Assessors shall declare in Writing, signed by them, whether the said Rates are made on the full Value of the Properties therein, or in any and what and the said Commissioners shall, in case the said Surveyor or Inspector shall alledge and shew to the Satisfaction of the said Commissioners that the said Estimates, or any of them, have not been made according to the Directions of this Act, examine the said Assessors, and also the Overseers of the Poor for the same Parish or Place, or any of them, being duly summoned for that Purpose, on their Oaths or solemn Assimations, touching the Proportions between the said Rates, and the Value of the Properties charged therein, and whether the Properties, or any and which of them have been valued therein, at the Amount, or at any and what Proportion of the annual Value thereof respectively, and what ought to be the just Proportion between the Rates on the different Properties therein charged, if the Amount of the Values thereof, and the same Proportion between the Rates, had been observed throughout the Rate; and also what Property shall have been omitted to be rated, and which of the Properties in the Parish or Place shall be entitled to be assessed, on an Average of the Profits, according to this Act; and the said Commissioners shall carefully examine the Estimates made by the said Assessors, with the last Rate made for the Relief of the Poor; in order that the may the better ascertain whether the said Estimates have been made on all the Properties situate in each Parish, and according to the Directions prescribed by this Act, and from the Result of the said Inquiries may rectify the same Estimates, in any Particulars which in their Judgement may be requisite, before they make an Assessment thereon, as herein is directed, and in so doing may pursue, if they think sit, the Rules in Number VIII. of this Act before mentioned, relating to the Rates for Relief of the Poor.
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Commissioners and others may call for any Parish Books to be Produced under Penalty.
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LIII. And be it enacted, That for the better Information, of the Commissioners appointed to carry this Act into Execution, and the Persons to be appointed Assessors as aforesaid, and also Surveyors, and Inspectors, and the better to enable them to perform their Duty, the said Commissioners, or any Two or more of them, and Assessors, Surveyors, and Inspectors herein mentioned, or any One or more of them, or any Person or Persons authorized by them or any of them throughout England, Wales, and Berwick upon Tweed, shall have Liberty, from time to Time, and at all seasonable Times to inspect and take Copies of, or Extracts from, any Book or Books kept by any Parish Officers or other Person or Persons, of or concerning the Rates made for the Relief of the Poor, or any others publick Taxes, Rates, or Assessments, in any Place within the Limits for which they shall be appointed; and if any Person or Persons in whole Custody or Power any of the said Books shall be, shall refuse or neglect to permit the said Inspection, or the Copies or Extracts to be made as aforesaid, or to attend the said C commissioners with their Books, when required so to do in pursuance of this Act , then and in every such Case, every Person who shall so reuses or neglect, shall for every such offence forfeit and pay any Sum not exceeding Twenty Pounds, nor less than Five Pounds.
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Assessors in Scot and to be examined concerning the Valuation.
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LIV. And be it further enacted, That it shall be lawful for the Assessors in each Parish or Place in Scotland, and they are hereby required, to take to their Assistance the Schoolmaster in such Parish or Place, for the Purpose of making such Valuation of the Lands and other Premises within their respective Limits; and at the Time of bringing in their Certificates they shall make Oath of the Truth of their Valuation, and that the same was made according to the best of their Skill and Judgement, and shall submit to be examined on such Oath before the said Commissioners, in all Matters and Things concerning the said Valuation, which the said Commissioners shall require for their Information.
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Assessors and other Officers to view and survey Lands by Order of Commissioners.
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LV. And be it further enacted, That in Cases where the Occupier or Occupiers, or other Person or Persons chargeable, upon due Notice, under this Act, shall omit to produce an Account in Writing as aforesaid, of the Amount of the annual to the general Rule in Schedule (A.), or such other Rules in the said Schedule as are applicable to such Property, or shall have delivered an Account with which the Commissioners for general Purposes shall be dissatisfied, the several Assessors, Inspectors, and Surveyors authorized to act in the Execution of this Act, and every of them, throughout Great Britain, having first obtained or Order in that Behalf, signed by any Two or more of the said Commissioners, shall, after Two Days Notice to the Occupier or Occupiers thereof, have full Power, at all seasonable Times of the Day, to view and examine all or any Lands or other Property chargeable, in order to make such Survey thereof as herein-after is mentioned, or otherwise to ascertain the annual Value at which the same ought to be charged by virtue of this Act, and for so doing shall have Liberty to enter upon any Lands or Grounds, whether inclosed or not, and to value the same, and to measure and survey the same, if they cannot otherwise ascertain the annual Value thereof.
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Commissioners to make Assessments on Estimates not objected to and made to their satisfaction.
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LVI. And be it further enacted, That within a reasonable Time after the respective Surveyors and Inspectors shall have had the Examination of the Estimates delivered by the Assessors in any Part of Great Britain, the said Commissioners shall proceed to take the same into Consideration; and in case the Surveyor or Inspector shall not have objected thereto, and the said Commissioners shall be satisfied that the said Estimates have been made truly and without Fraud, so as to enable them to charge the several Properties contained therein, with the full Duty which ought to be charged upon them respectively, the said Commissioners shall compute and ascertain, or cause to be computed and ascertained, the Amount of the Duty so chargeable, at Shilling for every Twenty Shillings of the annual Value so estimated, in respect of the Property charged under Schedule (A.), and of Nine-pence or Sixpence for every Twenty Shillings of such Value, in respect of the Occupation of Property charged under Schedule (B.), according to the respective Parts of Great Britain aforesaid in which the said Properties respectively are situate, and shall make Assessments upon the respective Occupiers of, or other Persons being in the Receipt of the Profits of such Properties, of the several Sums to computed, at the respective Rates before mentioned.
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On Objection taken the Commissioners to rectify Estimates, and make Assessments thereon.
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LVII. And be it further, That in case the Surveyor or Inspector shall have objected to such Estimates, and shall apply for a Revision thereof, suggesting in Writing to the Commissioners any Error, Mistake, or Fraud in making such Estimates, it shall be lawful for the said Commissioners, according to the best of their Judgement, to rectify such Estimates, to that the Duty to be computed as aforesaid thereon may be fully charged, according to the Intent and Meaning of this Act, and to make their Assessments according to such rectified Estimates, at the respective Rates, and in Manner before mentioned.
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Amount of Assessment to be notified.
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LVIII. And be it further enacted, That so soon as the Assessments for any Parish or Place under Schedules (A.) and (B.) shall be made, the Commissioners shall cause Notice thereof, and of the Day for hearing Appeals therefrom, to be given, in such Manner as they shall judge expedient, either by affixing a Copy of such Assessment on the Church Door, or any other publick Place in the Parish, together with a Note of the Day of Appeal, or by delivering such Copy to the Assessor or Assessors of such Place, with such publick Notice as aforesaid, of the Delivery and of the Day of Appeal, or by delivering to each Party charged the Amount of his or her Assessment, together with a Note of the Day of Appeal, at least Fourteen Day before the Day of Appeal so fixed.
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Penalty for not making Returns.
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LIX. And be it further enacted, That if any Person, liable to any of the Duties before mentioned, and being required so to do in pursuance of the Directions contained in this Act in such Case, shall wilfully neglect to deliver, to the Assessor or Assessors requiring the same, a true, perfect, and complete Return or Account of all the Matters and Things for which such Returns or Accounts may lawfully be demanded in pursuance of this Act, within the respective Times herein limited, he or the so offending shall sorseit and pay the Sum of Twenty Pounds over and above any Duty chargeable by this Act.
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Surveyors and Inspectors to have Access to Returns and Assessments, with Liberty to amend them and make Surcharges.
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LX. And be it further enacted, That the Surveyors or Inspectors appointed or to be appointed as herein mentioned, shall be and they are hereby empowered to inspect and examine all and every the Returns made by any Person or Persons chargeable to the said Duties, or any of them, according to the Directions of this Act, and in case any of them shall be dissatisfied, either with the Returns, so made, or the Estimate of the Assessor or Assessors thereon, or shall discover any Error or Omission in such Estimate, or that any Deduction hath been allowed not authorised by this Act, they shall charge the same, according, to the best of their Judgement, in the full Amount at which the same ought, to be charged; and the said Surveyors and Inspectors shall also be at Liberty to inspect and examine all and every the Assessments of the said several Duties, or any of them, made under the Authority of the respective Commissioners before mentioned, as well before as after the Commissioners shall have signed and allowed the said Assessments, and before such Allowance to correct and amend such Assessments, if he or they, shall think fit; and every Person in whose Custody such Returns shall be, shall and is hereby required, upon the Request of any such Surveyor or Inspector as aforesaid, to deliver the same into the custody for the purposes of this act, taking his Receipt for the same; and every person in whose custody and such assessments shall be, shall and is hereby required, upon the Request of Such Surveyor or Inspector as aforesaid, to produce the same, and such Surveyor or Inspector is hereby authorized to take Charge of the same, until he shall have taken such Copies of or Extracts from the same, as may be necessary for his and their better Information; and if any Such Surveyor or Inspector shall, after any such List or Lists, and Assessment or Assessments, shall be so respectively made out, and signed and allowed as aforesaid, find or discover upon his Survey or Examination, or otherwise, that any Person who ought to be charged with the said Duties, or any of them, shall have been omitted to be charged therewith or shall have been under-rated, or that any Person liable to the said Duties, or any of them, and being required so to do hath neglected or refused to make a Return according to the Directions of this Act, or that the Assessor or Assessors have neglected to require a Return in any Case where a Return ought to have been required from any Person or Persons, according to the Intent of this Act, or that any Deduction hath been charged to the Amount which ought to have been paid by him or her, then and in every such Case the said Surveyor or Inspector shall certify the same in Writing under his Hand, together with an Account of every Default, and the full Amount of the Duty which ought to be paid, by way of Surcharge, to any Two or more of the said respective Commissioners for putting, in Execution this Act, in relation to the Duties on which such Surcharge shall he made, in order to have such Default or under Rate rectified in the said Assessment; and such Commissioners are upon the Delivery of any such Certificate, and upon Oath being first made that such Notice as herein-after is directed was given to or left in Writing at the Dwelling House or other Place of Abode of the Person so surcharged, hereby required to sign and allow the said Surcharges, and to cause the said Assessments to be rectified, and the said Duties, to be levied accordingly, all which Examinations and Surcharges the said Inspectors and Surveyors are hereby empowered to make from Time to Time until a full and complete Assessment shall have been made of all the Properties directed to be charged by this Act.
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No Assessment or Surcharge to be made by any Assessor or Surveyor, shall be impeached on Account of any Mistake in the Names or Descriptions.
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LXI. And be it further enacted, That no Assessment or Surcharge made or to be made by any Assessor or Assessor, Surveyor or Surveyors, Inspector or Inspectors, by virtue, of this Act, shall be impeached or, affected by reason of any Mistake or Variance in the Christian or Surname, or either of them, of any Person liable to any of the Duties pay able by this Act, nor by reason of any Mistake in the Description of any Lands or other Premises charged in Schedule (A.) or (B.) or the Rate of the Duty surcharged, whether such Mistake or Variance shall appear in the Notice and Certificate to be delivered or made in such Case, or in either of them, but that all such Assessments and Surcharges shall be valid and effectual to all Intents and Purposes, notwithstanding any such Mistake or Variance, provided the Notice of Surcharge delivered to or left at the Abode of the Person intended to be so surcharged, according to the Directions of this Act; and the Duties intended to be described shall be chargeable on such Person or Persons.
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Power of avoiding the double Duty by making a Return after Surcharge, with an Affidavit annexed.
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LXII. And be it further enacted, That it shall be lawful for any Person to whom such Notice of Surcharge shall be given as aforesaid, at any Time previous to the Time appointed for hearing Appeals next after the Delivery of such Notice, to make out and deliver to the Surcharge, a true, perfect, and complete Schedule of the annual Value, as the same ought to be estimated according to this Act, of all the Property charged thereby, and which ought to be assessed by and under the Commissioners of and in the District where such surcharge shall be delivered, in such Form as shall be directed under the Authority off this Act, and as the Case may require, so that he or the may, from such Schedule so delivered, be charged to the said Duties the full Sum at which be or the ought to be charged by virtue of this Act in such District: Provided always, that to every such Schedule there shall be annexed an Affidavit in Writing to the Effect herein after mentioned; and if the said Surveyor or Inspector shall be satisfied with such Schedule and Affidavit, then he shall certify such Return and Affidavit Two or More of the said Commissioners respectively, with the Amount of the Duty to be charged, who shall thereupon cause the Assessment to be made according to such Certificate, and the same Rate of Duty as set forth in the Schedules marked (A.) and (B.) to be charged on the Person making such Return, without further Trouble or Delay; but if upon Examination of such Schedule or such Affidavit, the said Surveyor or Inspector shall see just Cause to object thereto, he shall thereupon certify such Return and Affidavit, together with the Cause of his Objection, to Two or more of the said Commissioners respectively, who shall thereupon cause the Assessment to be made according to such last mentioned Certificate, in the Amount of the Duty at which such Person shall be surcharged, and from which Surcharge no Abatement shall be made on any Pretence, unless on Appeal as herein-after is directed, of which Certificate Notice shall be given by the Surveyor to the Person to be charged thereby.
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The Form of Affidavit.
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LXIII. And be it further enacted, That every such Affidavit shall alledge and declare in Substance, or to the Effect as follows; that is to say, That the Return to which this Affidavit is annexed is a full, perfect, and complete Return of all Matters and Things required of the said Deponent by this Act, to the belt of his or her Judgement, which Affidavit may be taken before any One or more of the Commissioners acting for the Place where the Surcharge shall be made, or where the Party surcharged shall reside, and shall be signed by the Party making the same: Provided always, that an Appeal may be made from any Assessment or Surcharge as aforesaid, and heard and determined under the Regulations of the said recited Acts respectively, and that such Appeal may be made in the like Case as are mentioned in the said recited Acts respectively.
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Persons overrated may appeal to the Commissioners.
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LXIV. Provided also, and be it enacted, That if any Person or Persons shall think himself, herself, or themselves respectively over charged or over rated by any Certificate of any Inspector or Surveyor as aforesaid, or by any Assessment to be made by virtue or in pursuance of such Certificate, it shall be lawful for him, her, or them, respectively, to appeal to the said Commissioners in such Manner as he or they are authorized to appeal from any original Assessment or Surcharge by the Regulations of the said recited Acts respectively.
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On Appeal a Schedule to be produced.
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LXV. And be it further enacted, That upon the Hearing of any such Appeal, or the Appeal against any original Assessment or Surcharge, the Appellant shall in all cases produce before the said Commissioners a true, perfect, and complete Schedule as directed by this Act as aforesaid, and as the case may require, and if required so to do shall verify the fame upon his or her Oath, or Affirmation.
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The value of Lands may be ascertained by actual Valuation, by Order of the Commissioners.
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LXVI. Provided always, and be it further enacted, That if upon Appeal any Dispute shall arise couching the annual Value of any Messuages, Lands, Tenements, Hereditaments, or Heritages, and the Commissioners shall deem it necessary that a Valuation thereof should be taken and made by any Person or Persons of Skill, it shall be lawful for them to direct the Appellant to cause such Valuation to be made, the Cost and Charges whereof shall abide the final Determination of the said Commissioners, and it shall be lawful for them to make an Assessment according to such Valuation, and require the same, to be verified on the Oath or Affirmation of the Person or persons making the same; but in case the Appellant shall not proceed with Effect to cause such Valuation to be made as aforesaid, the said Commissioners shall proceed to an Assessment, according to the best of their Judgement, on such Messuages, Lands, Tenements, Hereditaments, or Heritages: Provided always, that it shall be competent to the said Commissioners, in every such Case where the Valuation so made shall exceed the Value put upon the fame Messuages, Lands, Tenements, Hereditaments, or Heritages, by the Appellant, to direct the Colts and Charges attending the same to be paid by him; but it they shall be of Opinion that such Costs and Charges have not been incurred t trough any Default, of the said Appellant, they shall direct the same to be paid by the Collector or Collectors of the Parish or Place, who, on the Certificate of any Two or more Commissioners present at the Time of the Determination, shall pay the same, and the Sums so shall he allowed to such Collector or Collectors in his or their Accounts with the Receiver General, on delivering to him or his Deputy such Certificate, together with the Receipt and Voucher for such Payment.
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In case of Dispute on the Poor Rate, a Valuation of all the Land in the Parish may be taken.
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LXVII. Provided also, and be it further enacted, That if the Dispute shall arise touching the Valuation or relative of the Properties throughout any Parish or Place, is shall be lawful for the Commissioners to direct a Survey and Valuation to be taken of all the Messuages, Lands, Tenements, Herediatments, and Heritage, in such Parish or Place, and to give such Directions respecting the Payment of the Costs and Charges attending the same, either by the several and respective Occupiers thereof, in proportion to their respective Interests, or by the Collector, out of the Monies in his Hands of the Duties granted by this Act, as shall appear to the said Commissioners to be just.
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In case of Appeal, Occupier the wing Lease proving his annual Rent, Commissioners may reduce the Rate.
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LXVIII. Provided always, and be it enacted, That if on such Appeal the Occupier of any such Premises under any Demise at Rack Rent, shall produce and shew to the said Commissioners the Lease, Tack, or Agreement, if in Writing, or shall prove by any lawful Evidence to be produced on the Part of such Occupier, in case there shall be no such Lease or Agreement in Writing, the annual Amount of the Rent at which such, it shall be lawful for the said Commissioners in case such Demise hath been made within the Period of Seven Years mentioned in the said general Rule, and they shall be satisfied that such Lease or Agreement doth express the full Consideration for the Demise, or that the Rent bon[html] fide paid for the same hath been duly shewn to them, in Evidence, and that such Demise is made wholly on Consideration of such referred Rent, without any Intention to conceal or diminish the annual Value of such Premises, or other fraudulent Intention whatever, to abate and deduct from such Assessment so much as in their Judgement will reduce the Rate to a just Rate on such Rent.
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Where Lands are assessed at lets than the Value, the Assessment may be rectified.
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LXIX. And be it further enacted, That if it shall appear to the said Commissioners, that any Lands or Tenements shall have been assessed at an Annual Value less than the actual Rent at which the same shall be let, or if not let at less than the Rent at which the same might be let, it shall be lawful for the said Commissioners to enlarge and increase such Assessment to such Sum as a like Rate on such Rent would amount unto, as well with respect to the Rate on the Property as the Rate on the Occupation of such Lands and Tenements.
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Surcharges, if confirmed, to be in double Duty in certain Case.
Officers entitled on the Double Duty.
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LXX. And be it further enacted, That upon ever Surcharge allowed upon Appeal by the said Commissioners, upon the Certificate of the Surveyor or Inspector, as directed by this Act, the Assessment shall be made in double the Rates of Duty prescribed in the Schedules marked (A.) and (B.) on the Amount of the Duty so surcharged, which Sum shall be added to the Assessment, and collected and levied therewith: Provided always, that upon every such Appeal, if the said Commissioners shall be of Opinion that there was any reasonable Cause of Controversy on the Part of the Appellant on the subject Matter of Appeal, and that the Party hath not been guilty of any wilful Default, Neglect, or Omission, nor wilfully done any Act with Intention to defraud the Revenue, it shall be lawful for the said Commissioners who shall have determined the said Appeal, although they shall confirm or allow the Surcharge, at the same Time to remit and strike off the Whole or any Part of the double Duty; and the Assessor, Surveyor, or Inspector so making such Surcharge, shall be and is hereby entitled to, and shall have and receive for his own Use, from the Receiver General to whom the Duties shall be paid, the Overplus of the Sum so charged above the said Rate of Duty, as prescribed in the said Schedule, and which shall not be so remitted or struck off as aforesaid, which Overplus the Commissioners for executing this Act, who shall have confirmed such Surcharge, or any Two or more of them, shall at the same Meeting certify under their Hands, to the Commissioners for the Affairs of Taxes in England, and the Barons of the Court of Exchequer in Scotland; and the Certificate of the said Commissioners for the Affairs of Taxes, and Barons, or any Two or more of them respectively, shall be a Warrant to the said Receiver General to pay the same.
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Penalty on Inspectors and Surveyors making vexatious Surcharges.
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LXXI. And be it further enacted, That if any Inspector or Surveyor shall wilfully make any false and vexatious Surcharge, or wilfully deliver or cause to be delivered to the Commissioners for executing this Act any false and vexatious Certificate of Charge, every such Inspector or Surveyor shall forfeit to the Party aggrieved any Sum not exceeding Fifty Pounds, to be recovered by Action of Debt, Bill, Plaint, or Information, in any of His Majesty’s Courts of Record at Westminster for Offences committed in England, and in the Court of Great Sessions for Offences committed in Wales, and in the Courts of Session or Exchequer for Offences committed in Scotland, with full Costs of Suit: Provided always, that nothing here in before contained, nor any Suit by the Party aggrieved in pursuance of this Act, shall be construed to affect, impeach, or defeat any Action or Information brought or to be brought against any Surveyor or Inspector in pursuance of the said recited Acts respectively, for any corrupt, vexatious, or illegal Practices in the Execution of his Office; and it shall be lawful for the Judge before whom such Inspector or Surveyor shall have been convicted of such Offence, by Indorsement on the Postea, or for the Court before whom such Person shall be convicted, to mitigate the Penalty at his or their Discretion.
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Recited Duties in Schedule (C.) and Rules, deemed Part of this Act.
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LXXII. And be it further enacted, That the Duty contained in the Schedule marked (C.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed a Part of this Act, and to refer to the said last mentioned Duty, as if the same had been inserted herein under a special Enactment.
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SCHEDULE (C.)
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By whom to be paid.
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To what Stock the Duty extends.
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The Duty contained in Schedule (C.) as herein recited, shall be paid by the Person or Persons entitled unto the said Annuities, Dividends, and Shares, his, her, or their Executors, Administrators, or Assigns, according to their respective Interests, and shall be assessed by the respective Commissioners for the Purposes of this Act in their respective Districts where the Parties shall reside, or before the Commissioners hereby authorized to be appointed for special Purposes, for such of the said Duties as shall have been fully paid into the Bank of England, or shall not have been assessed by the respective Commissioners in their Districts, as the Parties shall choose, and shall extend to all publick Annuities whatever, except the Stocks of publick Companies otherwise charged by this Act, and except as herein-after is excepted.
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Stock of Friendly Societies exempted.
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LXXIII. Provided always, and be it further enacted, That nothing herein contained shall be construed to extend to charge the Stock or Dividends of any Friendly Society established under or by virtue of an Act, passed in the Thirty-third Year of the Reign of His present Majesty, intituled, An Act, for the Encouragement and Relief of Friendly Societies, provided the Property therein shall be duly claimed and proved by any Agent or Factor on the Behalf of any such Society, or by any Member thereof, before the Commissioners authorized to be appointed for special Purposes by this Act.
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Stock of charitable Institutions exempted.
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LXXIV. Provided also, and be it further enacted, That nothing herein contained shall be construed to extend to charge any Corporation, Fraternity, or Society, of Persons established, for charitable Purposes only; nor to charge, the Profits arising from any such Annuities, Dividends, or Shares, which, according to the Rules or Regulations established by Act of Parliament, Charter, Decree, Deed, of Trust, or Will, shall be applicable by the said Corporations, Fraternities, or Societies, or by any Trustee or Trustees, to charitable Purposes only, and in so far as the same shall be applied to charitable Purposes only; provided the Application thereof to such Purposes shall be duly proved before the Commissioners for special Purposes to be appointed under this Act, by any Agent or Factor, on the Behalf of any such Corporation, Fraternity, or Society, or Trustee, or Trustees, or by any of the Members or Trustees.
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Not to extend to Funds in the Name of Commissioners of the National Debt.
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LXXV. Provided also, and be it further enacted, That neither this Act, non any Thing herein contained, shall be construed to extend to such Part of the publick Annuities as have been or shall be transferred to the Commissioners appointed or to be appointed by virtue of an Act, intituled, An Act for vesting certain Sums in the Commissioners at the End of every Quarter of a Year, to be by them applied to the Reduction of the National Debt; and the Governor and Company of the Bank of England shall, from Time to Time, cause to be transmitted to the Commissioners for special Purposes to be appointed under this Act, an Account of the total Amount of Stock as shall have been transferred to the said Commissioners.
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Not to extend to Stock in the Name of the Treasury.
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LXXVI. Provided also, and be it further enacted, That nothing herein contained shall be construed to extend to such Part of the said publick Annuities as are or shall be transferred to the Accounts in the Books of the Bank of England, in the Name or under the Description of the Lord High Trea’urer of England, or of the Commissioners of His Majesty’s Treasury, in pursuance of any Act or Acts of Parliament; and the Governor and Company of the Bank of England shall, from Time to Time, cause to be transmitted to the said Commissioners for special Purposes, an Account of the total Amount of Stocks as shall have been transferred to the said respective Accounts.
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Not to extend to Foreigners.
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LXXVII. Provided also, and be it further enacted, That nothing in this Act contained shall be construed to extend to the Profits arising from any Annuities, Dividends, and Share, bonâ fide belonging to any Person not being a Subject of His Majesty, and not being resident in Great Britain, during such Time as the same shall continue the Property of such Person, provided that such Property shall be duly claimed and ascertained in the Manner herein-after mentioned.
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Persons entitled to Dividends to return Statements, etc. to Commissioners.
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LXXVIII. And be it further enacted, That every Person and Body Politick and Corporate, Company, or Society of Persons, who shall be entitled unto any Shares of such Annuities, (except Annuities belonging to the Bank, East India, and South Sea Companies, herein directed to be charged by the Governors and Directors of the said Companies respectively, and also except the Annuities payable to the Proprietors at the Exchequer, hereby directed to be charged by the Commissioners for Pensions), shall by force of such general Notices as are herein-after mentioned, and without any particular Notice for that Purpose, within the Time limited in such general Notices, in order to their being assessed before the respective Commissioners in their Districts, (except where a Declaration shall be delivered in order to their answering the full Amount of Duty, and paying the same into the Bank of England, under the Regulations herein prescribed for the Conduct of Commissioners for special Purposes to be appointed under this Act), deliver or cause to be delivered to them or to their Clerk, at such Place or Office as shall be appointed for that Purpose, the like Lists, Declarations, and Statements, as Persons are herein-after required to deliver in respect of their Profession or Trade; in which Lists, Declarations; and Statements respectively, they shall separately and distinctly specify the Amount and Description of the capital Stock from which such Profits arise, and the Amount of such Profits, either for the Period of One Year or One Half Year, as the Parties shall declare themselves willing to be assessed, and the Description of the Person or Persons in whose Name or Names the same are vested, and to whom the same belong, and of any other Person or Corporation, Company or Society, for whom such Person shall act in any of the Characters herein-after described; and it shall be lawful for the Commissioners, to whom such Statements shall be delivered, if they shall be satisfied therewith, unless the Party shall declare in such Statement his or her Intention to pay the Duty into the Bank of England, to make an Assessment on the Profits contained in such Statement, to be levied at the Rate before mentioned, as and when the Dividends thereon become due on the Amount of the Dividends then payable Half Yearly, so long as such Stock shall remain unaltered, according to the Provisions of this Act; and it shall be competent to such Commissioners, in their respective Districts, to allow such Exemptions from or Abatements of the said Duty, as are herein-after authorized to be allowed on the Account of Income or Maintenance of lawful Children.
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Notice to be given of Increase or Decrease of Stock.
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LXXIX. Provided always, and be it further enacted, That whenever the Capital Stock so to be accounted for, or the Profits arising therefrom, shall be increased or diminished, the like Statement, except where a Declaration shall be made of intended Payment into the Bank of England, shall from Time to Time be given to the respective Assessors, Surveyors, or Inspectors of such Increase or Diminution as is before required, in order that the Assessment thereon may be altered or amended, which Notice shall contain the Time from which such Profits have been increased or diminished; and in case such Profits shall be increased, and due Notice thereof as aforesaid shall not be given, so that an Assessment may be duly made on such Increase, the Person making such Default shall forfeit Treble the Duty by which such Assessment ought to have been increased; and no Assessment shall be altered, unless Notice of the Decrease of such Profits shall be given in Manner aforesaid, before the Time when the Assessment thereon became payable; and every such Return shall be renewed from Year to Year, or in Default thereof the Parties shall remain charged for that Year to the Amount contained in the former Assessment, subject ro Treble Duty in Default of such Notice as aforesaid.
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Commissioners for London to charge those who neglect to make Returns.
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LXXX. And be it further enacted, That every Person, Corporation, Company, or Society whatever, entitled unto any Shares in such publick Annuities, except as aforesaid, who shall not within the Time herein limited for Delivery of such Statements, make a Return thereof, to be charged in their respective Districts, according to the Directions of this Act, shall be charged and assessed to the Duties contained in the said last mentioned Schedule, by the Commissioners for special Purposes to be appointed under this Act, which said Commissioners shall from the best Information they can obtain, whenever it shall be necessary, make an Estimate of the Profits of each Person, Corporation, Company, or Society, who shall not already have been assessed by the Commissioners in their respective Districts for the accruing Profits, and shall make an Assessment thereon at the Rate prescribed by this Act; and the said Commissioners for special Purposes shall have the like Authority in all Cases where such Returns shall have not been made under the said recited Act, in or for any Year preceding the Fifth Day of April One thousand eight hundred and five; and the Sum so assessed shall be recoverable as a Debt to His Majesty on Record, in like Manner as is directed by this Act in other Cases.
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Persons declaring their Intention to pay the Duty on Dividends into the Bank, shall deliver a similar Account as is required to be delivered by Persons paying the Duty where they refuse.
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LXXXI. And be it further enacted, That every Person who shall declare his or her Intention to pay the Duty on the said Dividends into the Bank of England, shall, as and when such Dividends become due, deliver into the Office of the Commissioners for special Purposes, the like Account and Description of the Stock whereon such Dividends have been received, as is before required to be delivered by Persons paying the Duty where they respectively reside, together with the Receipt or Certificate of such Payment; which Account, being checked and examined in the said Office, shall entitle such Person to receive, and to every such Person shall be granted, an Acquittance for such Payment, and for the Duty chargeable on the Dividends so accounted for, without Fee or Reward.
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Commissioners to transmit to the Commissioners for Special Purposes Certificates of the Amount of Duty charged on Dividends.
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LXXXII. And be it further enacted, That the respective Commissioners to whom any Statements of the Profits arising from such Annuities as aforesaid shall have been delivered in any District, shall, as soon afterwards as can conveniently be done, and before any Assessment thereon shall be made, cause to be transmitted to the said Commissioners for Special Purposes, to be appointed under this Act, a Certificate of the Amount of the Profits arising as last aforesaid, which shall have been returned to them as assessable to or exempted from the said Duty under their Cognizance, which Certificates shall respectively contain the Names and Places of Abode, or other Descriptions of the respective Persons by whom such Returns shall have been made, and the particular Stock of Annuities on which such Profits shall arise; and all such other Particulars as are herein required to be returned by the respective Parties to be assessed to or exempted from the said Duty; and shall also, upon Demand by them, transmit to the said last mentioned Commissioners, all Certificates of Exemption from, or Abatements of the Duties contained in the said Schedule marked (C.) which shall have been granted by them under the Authority of this Act, in order that such Exemption or Abatement may be fully allowed, and the Party be discharged from any or a greater Assessment on that Account, as the Case may require, and to prevent an Assessment in Default being made by the Commissioners for special Purposes, according to the Powers vested in them by this Act.
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Account to be delivered of Amount of Dividends.
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LXXXIII. And be it further enacted, That in order to the due Assessment of Persons entitled to Dividends or Shares of Annuities payable out of the publick Revenue, all Persons and Corporations to whom the Payment thereof shall be intrusted, shall from Time to Time deliver an Account of all such Dividends and Shares to such Inspector or Surveyor as shall be authorized for that Purpose, under the Hands of Three or more of the Commissioners for the Affairs of Taxes, upon Demand thereof, in like Manner as the Statements of the Income of such Persons and Corporations are required to be delivered.
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Trustee, etc. (except Officers in Courts) having the Controul of Property, to pay the Duty.
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LXXXIV. And be it further enacted, That every Person who as Trustee, Guardian, Tutor, Curator, or Committee, or as Attorney, Agent, or Factor of any Person or Persons, whether under Incapacity or not, and whether residing in Great Britain or not, and the Chamberlain, Treasurer, or other Officer of any Corporation, Company, or Society in Great Britain, and every other Person who shall in respect of any Office be in the Receipt of Dividends or Annuities aforesaid, (except the Accountant General of the Court of Chancery, and the proper Officer of any other Court of Equity, or other Court in Great Britain, having the Direction and Controul of any Property vested in the said publick Annuities), shall be answerable for the doing all such Acts, Matters, and Things, as shall be required to be done, in order to an Assessment being duly made in each Case; and it shall be lawful for every Person herein-before described, by and out of such Dividends, whenever the same shall be received, to retain so much and such Part thereof, from Time to Time, as shall be sufficient for the Satisfaction and Discharge of such Duty, and every Person before described shall be and they are hereby respectively indemnified against all and every Person and Persons, Corporations, Companies, and Societies whatever, for all Payments on Account of the said Duty which they shall respectively make in pursuance of this Act.
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Commissioners for special Purposes may apply to Courts having Controul of Property, for Orders respecting the same.
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LXXXV. And be it further enacted, That the Commissioners for special Purposes, to be appointed under this Act, shall have Authority, and they are hereby required to make, from Time to Time, Application to any Court having the Direction or Controul of Property arising from the said publick Annuities, for such Directions and Orders as may be necessary to secure a due Assessment of all such Property as aforesaid; and the Order of such Court shall be binding upon the Acts of the said Commissioners, as well as upon the respective Parties interested in such Property, as far as relates to the Assessment to be made under this and the said recited Act, and the Officers of such Court shall act in obedience to such Order in like Manner, and such Order shall be of the like Effect as if made in a Cause depending in such Court.
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Sums paid pending disputed Titles, to be repaid to Parties, if their Shares entitle them to Abatement.
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LXXXVI. Provided always, and be it further enacted, That in all Cases in which the Title to any Property under the Controul or Direction of any Court of Equity or other Court, in any Suit depending or otherwise, or the Proportions thereof shall be uncertain, either by reason of any Contingency to which the same may be subject, or by reason of any Dispute concerning the same, or for any other Cause, at the Time or the Duty being charged thereon, and the same shall be paid according to the Directions of this Act, either by the Receiver or Receivers of the Profits, or by any Officer of such Court, and if it shall appear upon the Settlement or Ascertainment of such Property, that the annual Income arising therefrom, or from any Proportion thereof, belonging to any Person, together with all other Income of the same Person, shall not have amounted to One hundred and fifty Pounds per Annum, it shall be lawful for the Commissioners of His Majesty’s Treasury to order such Relief as the Party would have been entitled unto at the Time of making the Assessment if the Title to such Property had been then ascertained, and to direct Repayment of the Sums Which shall appear to them to have been overpaid, in such Manner as to them shall seem just and expedient.
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Duties on Dividends to be levied as to Duties in Schedule (D.)
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LXXXVII. And be it further enacted, That the Regulations and Penalties respecting the Duties in Schedule (D.) for delivering Lists or Declarations, or ascertaining or accounting for the Duties therein mentioned, or for assessing or surcharging the same, shall be used, practised, and applied in respect of the Duties contained in the said Schedule marked (G.) and the Sums assessed by the said Commissioners in respect of the said last-mentioned Duties, shall be paid and discharged by the like Rules and Regulations, and under the like Penalties, as are hereinafter provided in respect of the Duties contained in Schedule (D.) as herein recited.
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Duty on Dividends, if not paid, may be recovered in any Part of the United Kingdom.
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LXXXVIII. And be it further enacted, That in case any Subject of His Majesty shall, after Receipt of any publick Annuity as aforesaid, or any Share therein, or any Dividend thereof, either at the Bank of England or South Sea House, neglect to be assessed for the same, and to pay the Duty thereon, for the Space of One Calendar Month thereafter; or shall depart from that Part of the United Kingdom of Great Britain and Ireland called England, into any other Part of the said United Kingdom, without being assessed, and satisfying and paying the Duty payable on the Share or Dividend so received, such Duty shall be recoverable as a Debt on Record to the King’s Majesty, His Heirs and Successors, with full Costs of Suit, and all other Charges attending the same; and the like Process shall thereupon issue at the Instance of His Majesty’s Attorney General for England or Ireland, or the Advocate of Scotland, against such Person, his or her Estate, Goods, Chattels, and Effects, according to the Laws of that Part of the said United Kingdom wherein such Person shall reside; and such Proceedings shall be thereupon had for the Recovery of the said Sum, and all Costs and other Charges attending the same, as may lawfully be had in such Parts of the said United Kingdom respectively, for the Recovery of Debts due to His Majesty arising within the same, any Law, Usage, or Custom to the contrary notwithstanding; and if any Attorney. Agent, or Factor, except Bankers, shall receive any such Annuities, Shares, or Dividends, without paying the Duty chargeable thereon, or delivering to the Commissioners for special Purposes, to be appointed under this Act, a true Account of the several Sums so received, and the Names and Residences of the Principals for whom he so acts, every such Attorney, Agent, or Factor, so neglecting, except as aforesaid, shall forfeit and pay the Duty so payable.
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Penalty on Persons neglecting to pay the Duty on Dividends into the Bank, in pursuances of their own Notice.
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LXXXIX. And be it further enacted, That if any Person, having made his or her Declaration to pay the Duty on the Dividends arising as aforesaid into the Bank of England, shall neglect to pay the same into the Bank of England, and to deliver into the Office of the Special Commissioners to be appointed under the Authority of this Act, the Receipt of such Payment, together with such Account as is herein-before required, every such Person shall forfeit Treble the Duty payable on such Dividends, which Duty shall be recoverable as a Debt on Record, with all Costs and Charges, in the Manner directed in the preceding Clause of this Act.
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For ascertaining Foreign Stock.
Certificate of Exemption to be obtained.
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XC. Provided also, and be it further enacted, That where the Stock of any Persons shall stand in the Books of the Company of the Bank of England, or South Sea Company, in the Name of any Trustee, Agent, or Factor, for such Persons as aforesaid, such Trustee, Agent, or Factor, except the Accountant General or Officer of a Court, having the Direction and Controul of the Property as aforesaid, shall be answerable for the said Duties, unless he shall prove, on Oath, before the Commissioners for special Purposes, to be appointed under this Act, to their Satisfaction, that such Annuities, Dividends, and Shares, bonâ fide belong to Persons not Subjects of His Majesty, and not resident in Great Britain, in which Cases the said Commissioners are hereby required strictly to examine as to the Persons to whom such Annuities, Dividends, and Shares belong, and the respective Places of their ordinary Residences, and all other Circumstances necessary for their Information, and to require from the Cashier or Cashiers, or other Officers belonging to the respective Offices where such Dividends shall be payable, such Information respecting the same as the said Commissioners shall think necessary, and to grant to the Party making such Application a Certificate of such Exemption: Provided also, that where the Stock of any Person shall stand in the Name or Names of such Person, or of any other Person not resident in Great Britain, it shall be lawful for the Attorney, Agent, or Factor, having Authority by virtue of any Letters or Powers of Attorney to receive the Dividends arising from such Stock, to make such Application as aforesaid to the said Commissioners for special Purposes, and on due Proof of the several Circumstances before required, the said Commissioners shall grant such Certificate as before directed, in order that such Exemptions may be duly carried into Effect.
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On Transfer of such Stock the Certificate to be vacated, and another Certificate to be granted for Remainder when the Whole is not transferred.
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XCI. And be it further enacted, That whenever the Stock for which any such Exemption shall have been obtained, or any Part thereof, shall be transferred or assigned to any Person or Persons, Corporation, Company, or Society whatever, the said Exemption shall cease: Provided always, that where the Whole of such Stock or Interest therein shall not be so transferred or assigned, it shall be lawful for the said Commissioners on such Proof as is herein-before required, on like Application for that Purpose, to grant a like Certificate for the Purpose of exempting the Remainder of such Stock, and so from Time to Time, so long as any Part of the said Stock shall continue to be entitled to the said Exemption.
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Punishing Persons pretending that Stock is the Property of Foreigners.
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XCII. And be it further enacted, That if any Person shall, with Intention to defraud His Majesty, His Heirs or Successors, falsely or fraudulently make any Claim to be exempted either in his or her own Behalf, or any other, from the Duty contained in the said Schedule marked (C.) contrary to the Intent of this Act, every such Person shall forfeit to His Majesty, His, Heirs and Successors, the Sum of Five hundred Pounds; and if such Claim shall be made by any Person in his or her own Behalf, he or she shall moreover be liable to be assessed in Treble the Duty to be charged on the said Annuities and Shares, at the Rate prescribed by the said recited Act.
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Recited Duty in Schedule (D.) and Rules, deemed Part of this Act.
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XCIII. And be it further enacted. That the Duty contained in the Schedule marked (D.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed a Part of this Act, and to refer to the said last-mentioned Duty, as if the same had been inserted herein under a special Enactment.
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SCHEDULE (D.)
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To what the Duties extend, and by whom to be paid.
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The said last-mentioned Duties shall extend to every Description of Property or Profits, which shall not be chargeable or charged to either of the said Duties contained in Schedules (A.) (B.) or (C.) and to every Description of Employment of Profit, not chargeable or charged to the Duty herein-after mentioned contained in Schedule (E.) and not specially exempted from the said respective Duties, and shall be charged annually on and paid by the Person or Persons, Bodies Politick or Corporate, Fraternities, Fellowships, Companies, or Societies, whether Corporate or not Corporate, receiving or entitled unto the same, his, her, or their Executors, Administrators, Successors, and Assigns, respectively.
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Rules for ascertaining the Duties.
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Rules for ascertaining the said last-mentioned Duties in the particular Cases herein mentioned.
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First Case.—Duties to be charged in respect of any Trade, Manufacture, Adventure, or Concern, in the Nature of Trade.
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Computation of Duty on Trade.
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First. -The Duty to be charged in respect thereof shall be computed on a Sum not less than the full Amount of the Balance of the Profits or Gains of such Trade, Manufacture, Adventure, or Concern, upon a fair and just Average of Three Years, ending on such Day of the Year immediately preceding the Year of Assessment, on which the Accounts of the said Trade, Manufacture, Adventure, or Concern, shall have been usually made up, or on the Fifth Day of April preceding the Year of Assessment, and shall be assessed, charged, and paid, without other Deduction than is herein-after allowed: Provided always, that in Cases where the Trade, Manufacture, Adventure, or Concern, shall have been set up and commenced within the said Period of Three Years, it shall be lawful to make the Computation for One Year on the Average of the Balance of the Profits and Gains from the Period of first setting up the same: Provided also, that in Cases where the Trade, Manufacture, Adventure, or Concern, shall have been set up and commenced within the Year of Assessment, it shall be lawful to make the Computation according to the Rule in the Sixth Case of this Schedule.
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To whom the Duty extends.
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Second. —The said Duty shall extend to every Person or Persons, Bodies Politick or Corporate, Fraternities, Fellowships, Companies, or Societies, and to every Art, Mystery, Adventure, or Concern, carried on by them respectively in Great Britain or elsewhere, as aforesaid, not charged under Schedule (A.)
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Duties on Buildings occupied solely for Trade, to be allowed.
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Third. — The Amount of Duty charged under Schedule (B.) on any Tenements or Buildings whatever, occupied and used wholly and exclusively for the Purpose of Trade, Manufacture, Adventure, or Concern aforesaid, shall be deducted from the Duty charged on the Profits of such Trade, Manufacture, Adventure, or Concern, under this Schedule marked (D.) on due Proof thereof before the Commissioners for executing this Act.
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Deductions not to be allowed.
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No Deduction for Annual Interest.
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Fourth. —In estimating the Balance of Profits and Gains chargeable under Schedule (D.), or for the Purpose of assessing the Duty thereon, no Sum or Sums shall be set against or deducted from, or allowed to be set against or deducted from, such Profits or Gains, on Account of any Sums expended for Repairs of Premises occupied for the Purpose of such Trade, Manufacture, Adventure, or Concern; nor for any Sum expended by them for the Supply or Repairs, or Alterations of any Implements or Utensils or Articles employed for the Purpose of such Trade, Manufacture, Adventure, or Concern, beyond the Sum usually expended for such Purposes, according to an Average of Three Years preceding the Year in which such Assessment shall be made; nor on Account of Loss not connected with or arising out of such Trade, Manufacture, Adventure, or Concern; nor on Account of any Capital withdrawn therefrom; nor for any Sums employed or intended to be employed as Capital, or in Improvement of Premises occupied for the Purpose of such Trade, Manufacture, Adventure, or Concern; nor on Account or under Pretence of any Interest which might have been made on such Sums if laid out at Interest; nor for any Debts except such Debts, or such Parts thereof as shall be proved to the Satisfaction of the Commissioners respectively to be irrecoverable and desperate; nor for any Average Loss beyond the actual Amount of Loss after Adjustment; nor for any Sum recoverable under an Insurance or Contract of Indemnity.
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Fifth. —In estimating the Amount of the Profits and Gains arising as aforesaid, no Deduction shall be made on Account of any annual Interest, or any Annuity, or other annual Payment, payable out of such Profits or Gains, except the Interest of Debts due to Foreigners not resident in Great Britain.
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Second Case.—The Duty to be charged in respect of Professions, Employments, or Vocations.
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Computation of Duty on Professions.
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First. —The Duty to be charged in respect thereof shall be computed at a Sum not less than the full Amount of the Balance of the Profits, Gains, and Emoluments of such Professions, Employments, or Vocations, (after making such Deductions and no other as by this Act are allowed) within the preceding Year, ending as in the First Case, to be paid on the actual Amount, of such Profits or Gains, without any Deduction, subject to the like Provisions as are made in the First Case, in respect of the Period of Average in the Cases of setting up and commencing such Profession, Employment, or Vocation, within the Period herein limited. The Third, Fourth, and Fifth Rules in the First Case shall also extend to the Profits arising under the Second Case.
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Deductions not to be allowed on First and Second Cases.
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In estimating the Balance of the Profits or Gains to be charged according to either of the First or Second Cases, no Sum or Sums shall be set against, deducted from, or allowed to be set against or deducted from, such Profits or Gains, for any Disbursements or Expences whatever, not being Money wholly and exclusively laid out or expended for the Purposes of such Trade, Manufacture, Adventure, or Concern, or of such Profession, Employment, or Vocation; nor for any Disbursements or Expences of Maintenance, of the Parties, their Families, or Establishments; nor for Rent, or Value of any Dwelling House or domestick Offices, or any Part of such Dwelling House or Offices, although used for the Purposes of such Trade or Concern nor for any other domestick or private Purposes, distinct from the Purposes of such Profession, Employment, or Vocation.
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Third Case.—The Duty to be charged in respect of Profits of an uncertain annual Value not charged In Schedule (A.)
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Computation of Duty on uncertain Profits.
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First. —The Duty to be charged in respect thereof shall be Computed at a Sum not less than the full Amount of the Profits or Gains arising therefrom within the preceding Year, ending as in the First Case, to be paid on the actual Amount of such Profits or Gains, without any Deduction.
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On Interest not being annual.
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Second. —The Profits on all Exchequer Bills, and other Securities bearing Interest payable out of the publick Revenue, and on all Discounts, and on all Interest of Money not being annual Interest, payable or paid by any Persons whatever, shall be charged according to the preceding Rule in this Case.
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Computation of Duty from Securities in Ireland, &c.
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Fourth Case.—The Duty to be charged in respect of Interest arising from Securities in Ireland or in the British Plantations in America, or in any other of His Majesty’s Dominions out of Great Britain, and Foreign Securities.
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The Duty to be charged in respect thereof shall be computed on a Sum not less than the whole and just Sum and Sums (so far as the same can be computed) which have been or will be received in Great Britain in the current Year, without any Deduction or Abatement.
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Computation of Duty from Possessions in Ireland, &c.
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Fifth Case.—The Duty to be charged in respect of Possessions in Ireland, or in the British Plantations in America, or in any other of His Majesty’s Dominions out of Great Britain, and Foreign Possessions.
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The Duty to be charged in respect thereof shall be computed at not less than the full Amount of the actual Sums annually received in Great Britain, either for Remittances from thence payable in Great Britain, or from Property imported from thence into Great Britain, or from Money or Value received in Great Britain, and arising from Property which shall mot have been imported into Great Britain, or from Money or Valve so received on Credit, or on Account in respect of such Remittances, Property, Money, or Value, brought or to be brought into Great Britain, computing the fame on an Average of the Three preceding Years, as directed in the First Case, without Deduction or Abatement.
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Computation of Duty on undescribed Profits.
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Sixth Case.—The Duty to be charged in respect of any annual Profits or Gains not falling under any of the foregoing Rules, and not charged by virtue of any of the other Schedules contained in this Act.
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The Nature of such Profits or Gains, and the Grounds on which the Amount thereof shall have been computed, and the Average taken thereon (if any) shall be stated to the Commissioners; and the Computation shall be made on the Amount of the full Value of the Profits and Gains received annually, or according to such Average, as aforesaid as shall be directed by the said commissioners, to the best of the Knowledge and Belief of the Person or Persons in Receipt of the same or entitled thereto.
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Persons carrying on Two or more Concerns, may let the Loss sustained in one against the Profits acquired in the other Concern.
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XCIV. Provided always, and be if further enacted, That nothing herein contained shall be construed to restrain any Person or Persons carrying on, either solely or in Partnership, Two or more distinct Trades, Manufactures, Adventures, or Concerns, in the Nature of Trade, the Profits whereof are made chargeable under the Rules of Schedule (D), from deducing or setting against the Profits acquired in One or more of the said Concerns, the Excels of the Loss or Losses sustained in any other of the said Concerns, over and above the Profits thereof, in such Manner as may be done under this Act, where a Loss shall be deducted from the Profits of the same Concern; and the respective commissioners shall have Authority to allow such Deductions as in other Cases, and to assess such person or Persons accordingly.
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Temporary Absentees to be charged is Residents.
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XCV. And be it further enacted, That any Subject of His Majesty, whose ordinary Residence shall have been in Great Britain, and who shall have departed from Great Britain and gone into any Parts beyond the Seas for the Purpose only of occasional Residence, at the Time of the Execution of this Act, shall be deemed, not with standing such temporary Absence, a Person chargeable to the Duties mentioned in this Act, as a Person actually residing in Great Britain, and shall be assessed and charged accordingly (in Manner herein-after directed) upon the whole Amount of his or her Profits or Gains, whether the same shall arise from Property in Great Britain or elsewhere, or from any Allowance, Annuities, or Stipends, except as herein is excepted, or from any Profession, Employment, Trade, or Vocation in Great Britain or elsewhere.
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Temporary Residents to be charged after Six Months Residence.
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XCVI. Provided always, and be it further enacted, That no Person who shall, on or after the passing of this Act, actually be in Great Britain for some temporary Purpose only, and not with any View or Intent of establishing his or her Residence therein, and who shall not actually have resided in Great Britain for the Period of Six successive Calendar Months, shall be charged with the said Duties as a Person residing in Great Britain, in respect of the Profits or Gains received from or out of any Possessions in Ireland, or any other of His Majesty’s Dominions or any Foreign Possessions, or from Securities ip Ireland, or any other of His Majesty’s Dominions or Foreign Securities; but nevertheless every such Person shall, after such Six Months Residence therein, be chargeable for the same from the Commencement of the Year, in case such Person shall have been then resident in Great Britain, or if not so resident, then from the Period of his or her having come into Great Britain.
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Person claiming Exemption and returning to be charged.
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XCVII. Provided also, and be it further enacted, That any Person who shall depart from Great Britain after claiming such Exemption, and shall again return to Great Britain before the Fifth Day of April next after such Claim made, shall be chargeable to the said Duties as a Person residing in Great Britain, for the Whole of the Year in which such Claim shall have been made.
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Corporation Officers to be charged with Duty.
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XCVIII. And be it further enacted, That all Bodies Politick, Corporate, or Collegiate, Companies, Fraternities, Fellowships, or Societies of Persons, whether Corporate or not Corporate, shall be chargeable with such and the like Duties as any Person or Persons will, under and by virtue of this Act, be chargeable with, and that the Chamberlain, or other Officer acting as Treasurer, Auditor, or Receiver for the Time being of every such Corporation, Company, Fraternity, Fellowship, or Society, shall be answerable for doing all such Acts, Matters, and Things, as shall be required to be done by virtue of this Acts, in order to the assessing such Corporations, Companies, Fraternities, Fellowships, or Societies, to the Duties granted by this Acts, and paying the same.
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Trustees, Guardians, and Receivers, to be charged.
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XCIX. And be it further enacted, That the Trustee or Trustees, Guardian or Guardians, Tutor or Tutors, Curator or Curators, Committee or Committees, of any Person of Persons being Infants, or married Women, Lunaticks, Idiots, or Insane, having the Direction Controul or Management of the Property or Concerns of such Infants, married Women, Lunaticks, Idiots, or insane Persons, whether such Infants, married Women. Lunaticks, Idiots, or insane Persons, shall reside in Great Britain or not, shall be chargeable to the said Duties, in like Manner as and to the same Amount, as would be charged if such Infants were of full Age, or such married Women were sole, or such Lunaticks, Idiots, or insane Persons, were capable to act for themselves; and any Person or Persons not resident in Great Britain, whether Subjects of His Majesty or not, shall be chargeable in the Name or Names of such Trustee or Trustees, Guardian or Guardians, Tutor or Tutors, Curator or Curators, Committee or Committees, or of any Agent or Agents, or Receiver or Receivers, having the Receipt of any Profits or Gains arising as herein mentioned, and belonging to such Person or Persons, in the like Manner, and to the like Amount as would be charged if such Person, were resident in Great Britain, and in the actual Receipt thereof; and every, such Trustee, Guardian, Tutor, Curator, Committee, Agent, or Receiver, shall be answerable for the doing all such Acts. Matters, and Things, as shall be required to be done by virtue of this Act, in order to the assessing such Person to the Duties granted by this Act, and paying the same.
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Trust Property in the Court of Chancery.
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C. And be it further enacted, That the Receiver or Receivers appointed by the Court of Chancery, or by any other Court in, Great Britain, having the Direction and Controul of any Property in respect whereof a Duty is charged as last mentioned, whether the Title to such Property shall be uncertain or not, or subject to any Contingency or not, or be depending, or be not ascertained by reason of any Dispute or other Cause, shall be chargeable to the said Duties, in like Manner and to the like Amount as would be charged if the said Property was not under the Direction and Controul of such Court, and the Title thereto was certain, and not subject to any Contingency whatever; and every such Receiver shall be answerable for doing all such Matters and Things as shall be required to be done by virtue of this Act, in order to the assessing the Duties granted by this Act, and paying the same
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Married Women.
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CI. And be it further enacted, That any married Woman acting as a sole Trader by the Custom of any City or Place, or otherwise, shall be chargeable to such and the like Duties, and in like Manner, except as herein after is mentioned, as if she was actually sole and unmarried: Provided always, that the Profits of any married Woman living with her Husband shall be deemed the Profits of the Husband, and the same shall be charged in the Name of the Husband, and not in her Name, or of her Trustee or Trustees: Provided also, that any married Woman living in Great Britain separate from her Husband, whether such Husband shall be temporarily absent from her or from Great Britain, or otherwise, who shall receive any Allowance or Remittance from Property out of Great Britain, shall be charged as a Feme Sole, if entitled thereto, in her own Right, and as the Agent of the Husband, if the receive the same from or through him, of from his Property or on his Credit.
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Trustees of Persons of full Age resident to deliver Names and Residences.
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CII. Provided always, and be it further enacted, That no Truftee who shall have authorised the Receipt of the Profits arising from Trust Property, by the Person or Persons entitled thereunto, or by his, her, or their respective Agent or Agents, and which Person or Persons shall actually receive the same under such Authority, nor any Agent or Receiver (being respectively Bankers, or acting as such, and receiving Property as such Bankers, or Persons acting as such, and not as Trustees) of any Person or Persons being of full Age, and resident in Great Britain (other than married Women, Lunaticks, Idiots, and insane Persons) who shall return a List in the Manner herein-after required of the Names and Residences of such Persons, shall be required to do any other Act for the Purpose of assesing such Persons, unless the Commissioners acting in the Execution of this Act, in respect of the Assessment to be made on such Persons, shall require the Testimony of such Trustees. Agents, or Receivers, in pursuance of the Directions herein-after given.
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Trustees and Officers of Corperations may retain the Duties.
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CIII. And be it further enacted, That where any Person being Trustee, Agent, or Receiver, Guardian, Tutor, Curator, or Committee of or for any Person or Persons, shall be assessed as herein-after mentioned, in respect of such Person or Persons, or where any Chamberlain, Treasurer, or other Officer of any Corporation, Company, Fraternity, or Society, shall be so assessed in respect of such Corporation, Company, Fraternity, or Society as aforesaid, then and in every such Case it shall be lawful for every Person or Persons who shall be so assessed, by and out of the Money which shall come to his or her Hands as such Trustee, Agent, or Receiver, Guardian, Tutor, Committee, or Curator, as aforesaid, or as such Chamberlain, Treasurer, Clerk, or other Officer, to retain so much and such Part thereof, from Time to Time, as shall be sufficient to pay such Assessment; and every such Trustee, Agent, or Receiver, Guardian, Tutor, Committee, or Curator, Chamberlain, Treasurer, Clerk, or other Officer, shall be and they are hereby respectively indemnified against all and every Person and Persons, Corporations, Companies, Fraternities, or Societies whatsoever, for all Payments which they shall respectively make in pursuance and by virtue of this Act.
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Duty on Trade how to be charged.
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CIV. And be it further enacted, That the Computation of the Duty to be charged in respect of any Profession, Trade, of Manufacture, or any Adventure or Concern, whether carried on by any Person singly, or by any One or more Persons jointly, or by any Corporation, Company, Fraternity, or Society, shall be made exclusive of the Profits or Gains arising from Lands, Tenements, or Hereditaments, occupied by joint Partners for the Purpose of such Profession, Trade, Manufacture, Adventure, or Concern; and the Computation of Duty arising in respect of any Profession, Trade, Manufacture, Adventure, or Concern, carried on by Two or more Persons jointly, shall be made and stated jointly and in one Sum, and separately and distinctly from any other Duty chargeable on the same Persons, or either or any of them; and that the Return of the Partner who shall be first named in the Deed, Instrument, or other Agreement of Copartnership (or where there shall be no such Deed, Instrument, or Agreement then of the Partner who shall be named singly or with Precedence to the other Partner or Partners, in the usual Name, Stile, or Firm of such Copartnership; or where such precedent Partner shall not be an acting Partner, then of the precedent acting Partner) and who shall be resident in Great Britain, and who is hereby required to make such Return on Behalf of himself, and the other Partner or Partners, whose Names and Residences shall also be declared in such Return, and shall be sufficient Authority to charge such Partners jointly: Provided always, that where no such Partner shall be resident in Great Britain, then the Statements shall be prepared and delivered by their Agent, Manager, or Factor, resident in Great Britain, jointly for such Partners, and such joint Assessements shall be made in the Partnership Name, Stile, Firm, or Description: Provided also, that if the said Partners shall declare the Proportions of their respective Shares in such Profession or Concern, in order to a separate Assessment, it shall be lawful to charge them separately and respectively at the Rate which such Proportions shall be chargeable with by virtue of this Act; but if no such Declaration be made, then such Assessment shall be made jointly according to the Amount of the Profits and Gains of such Partnership: Provided also, that any joint Partner in such Profession or Concern which shall have been already returned by such precedent Partner as aforesaid, may return his Name and Place of Abode, and that he is such Partner, without returning the Amount of Duty payable in respect thereof, unless the Commissioners respectively shall think proper to require further Returns, in which Case, it shall be lawful for such Commissioners to require from every such Partner the like Returns; and the like Information and Evidence, as they are hereby entitled to require from the Partner making the Return of Duty.
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In case of Change of Partners, the Duty to be charged on the Profits antecedent to the Charge.
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CV. And be it further enacted, That if amongst any Persons engaged in any Profession, Trade, Manufacture, Adventure, or Concern in Partnership together, any Change shall take place in any such Partnership, either by Death or Dissolution of Partnership as to all or any of the Partners, or by admitting any other Partner therein before the Time of making the Assessment, or within the Period for which the Assessment ought to be made under this Act, or if any Person shall have succeeded to any Profession, Trade, or Manufacture, or any Adventure or Concern within such respective Periods as aforesaid, it shall be lawful for the said respective Commissioners, and they, and also the Party or Parties interested, and every Officer acting in the Execution of this Act, shall compute and ascertain the Duty payable in respect of such Partnership, or any of such Partners, or any Person succeeding to such Profession, Trade, or Manufacture, or Adventure, or Concern, according to the Profits and Gains of such Business derived during the respective Periods herein mentioned, not with standing such Change therein, or Succession to such Business as aforesaid, unless such Partners or Partner, or such Person succeeding to such Business as aforesaid, shall prove, to the Satisfaction of the said respective Commissioners, that the Profits and Gains of such Business have fallen short or will fall short, from some specifick Cause to be alledged to them, since such Change or Succession took place, or by reason thereof.
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Possessions in Ireland how to be assessed.
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CVI. And be it further enacted, That the Duty to be assessed by virtue of this Act, in respect of the Profits or Gains arising from Possessions or Securities in Ireland, upon any Person resident in Great Britain as aforesaid, may be stated to and assessed by the respective additional Commissioners acting for the respective Places where the Persons receiving or entitled unto the same shall reside, under the Regulations herein-after mentioned; and if the same shall be received by any Agent, Attorney, or Factor, such Agent, Attorney, or Factor shall make such Return of the Name and Place of Abode of the Person entitled thereto, as is herein required to be made of other Persons of full Age resident in Great Britain, or if not of full Age, shall be answerable for doing all Acts, Matters, and Things, as shall be required by this Act to be done, in order to the assessing such Profits to the said last-mentioned Duties, and paying the same.
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Persons holding Officers in Ireland, etc. resident of Great Britain as such to be chargeable as Subjects resident out of Great Britain.
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CVII. Provided always, and be it further enacted, That the respective Persons holding Offices in Ireland, or serving in Parliament, who shall or may be exempted from any Duties under the Management of the Commissioners for the Affairs of Taxes, shall, under the, like Circumstances under which such Exemptions are to be claimed, be chargeable to the Duties under this Act, in like Manner only as Subject of His Majesty residing out of Great Britain.
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Duties on Profits of Foreign or Colonial Possessions or Securities, where to be charged.
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CVIII. And be it further enacted, That the Duty to be assessed by virtue of this Act, in respect of the Profits or Gains arising from Foreign Possessions or Foreign Securities, or in the British Plantations in America, of in any other of His Majesty’s Dominions, may be stated to and assessed by the respective Commissioners acting for the respective Places herein after mentioned, videlicet, London, Bristol, Liverpool, and Glasgow, according to the Regulations herein-after mentioned, as if such Duty had been assessed upon the Profits or Gains arising from Trade or Manufacture carried on in such Places respectively and such Duty shall be stated to, and assessed and charged by the Commissioners acting for such of the said Places at or nearest to which such Property shall have been first imported into Great Britain, or at or nearest to which the Person who shall have received such Remittances, Money, or Value from chance, and arising from Property not imported as aforesaid, shall reside; and, in Default of the Owner or Proprietor thereof bring charged, the Trustee, Agent, or Receiver of such Profits or Gain shall be charged for the same, and shall be answerable for the doing all such Acts, Matters, and Things, as shall be required by this Act to be done, in order to the assessing such Profits to the Duties granted by this Act, and paying the same, whether the Person or Persons to whom the said Profits belong shall be resident in Great Britain or not.
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Additional Commissioners for levying the Duties in Schedule (D.) to summon Assessers.
To administer Oath to them, and to instruct them with respect to the Assessment of the Duties.
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CIX. And be it further enacted, That for the ordering, raising, and levying the Duties contained in Schedule (D.), the additional Commissioners authorized to be named or selected as aforesaid, shall, at the first Meeting to be held under this Act, or at a Meeting to be appointed for that Purpose, or any Two of them present at such Meeting, direct their Precept or Precepts to such Person and Persons as the Commissioners for general Purposes shall have appointed Assessor or Assessors for the Execution of this Act, or in case no such Appointment shall have been made, then to the Assessor or Assessors for the Land Tax, the Duties on Houses and Windows, or any other Duties charged by Assessment in their respective Districts, requiting them to appear before the said additional Commissioners at such Time and Place as they shall appoint; and shall at such their Appearance administer to them the Oath required to be taken by this Act, and issue to them their Warrants of Appointments as Assessors in the Execution of this Act, signed by Two or more of the Commissioner, for general Purposes, and such Instructions duly filled up as shall be necessary for carrying this Act into Execution.
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Assessors to fix general Notices on Church Doors requiring Persons to deliver Lills.
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CX. And be it further enacted, That the Assessors to be appointed to execute this Act shall, within the Time and in the Manner directed by the Precept of the additional Commissioners under this Act, cause general Notices to be affixed on the Door of the Church or Chapel, and Market House or Cross (if any) of the City, Town, Parish, or Place for which such Assessors act; and if such City, Town, Parish, or Place, shall not have a Church or Chapel or Market House or Cross, then on the nearest Church or Chapel to such City, Town, Parish, or Place, requiring all Persons, who are by this Act required to make out and deliver any List, Declaration, or Statement, to make out and deliver to the respective Commissioners or to their Clerk, at their respective Offices to be described in such Notice, all such Lists, Declarations, and Statements accordingly, within such Time, as shall be limited by such Precept, and which shall not in any Case be later than Twenty-one Days from the Date of such Precept; and such general Notices shall when the same shall be made as aforesaid, be deemed sufficient Notice to all Persons resident in such City, Town, Parish, or Place, and the affixing the same in Manner aforesaid shall be deemed good Service of such Notice; and the said respective Assessors shall cause the said Notices to be from Time to Time replaced (if necessary) for the Space of Ten Days before the Time required for the Delivery of such Lists, Declarations, and Statements as aforesaid; and every Person wilfully tearing, defacing, or obliterating any such Notice so affixed, during the said Space of Ten Days, shall forfeit for every such Offence any Sum not exceeding Twenty Pounds, to be recovered as any Penalty may be recovered under the said recited Acts respectively.
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Assessors to deliver Notices at the Houses of Persons chargeable, who are to deliver Statements.
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CXI. Provided always, and be it further enacted, That the said Assessors shall, within the like Time after receiving the Precept of the Commissioners under this Act, give Notice to every Householder, or Occupier of any Apartment where the Dwelling House shall be let in different Apartments; and to every Lodger, Inmate, or other Person chargeable to the said Duties, and residing within the Limits of the said Places where such Assessors shall act, or leave the same at his or her Dwelling House or Place of Residence, requiring every, such Person to prepare and deliver, in Manner herein-after directed, all such Lists, Declarations, and Statements, as they are respectively required to do by this Act, within, such Time as shall be limited by such Precept within, the Period before mentioned; and if any Person residing within any Parish or Place at the Time such general Notice as aforesaid shall be given, or to whom such Notice shall be personally given, or at whose Dwelling House of Place of Residence the seme shall be left, shall refuse or neglect to make out such Lists, Declarations, or Statements, as may be applicable to such Person, and, as the Case may require, land deliver the same in Manner herein-after directed, within the Time limited in such Notice, then such additional Commissioners shall forth with issue a Summons under their Hands, or the Hands, of any Two or more of them, to all such Persons making Default as aforesaid, in order that the Duty and Penalty for such Refusal or Neglect may be duly levied.
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Lists and Statements where to be delivered.
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CXII. And be in further enacted, That every such List Declaration, or Statement of the Profits to be charged under Schedule (D.) shall be delivered to the Assessors or Assessors of the same Parish or Place, or One of them; except Statements containing the Amount of Profits estimated as aforesaid in such Cases where the additional Commissioners acting for such Parish or Place shall have caused to be inserted in the Notice that an Office is open for the Receipt of Statement of Profits, and a proper Person appointed to receive the same, and the Time and Place of Attendance, in which Cases the Delivery of such Statements shall be made at such Office to the Person there appointed, and not elsewhere; provided that the Delivery of all Lists and Declarations, not being such Statements, of Profits, shall be made to the Assessor or Assessors as hereby directed; and if any Dispute shall arise whether any Statement of Profits hath been delivered into such Office, no other Proof thereof shall be admitted than the Production of a Receipt under the Hand of the proper Person to whom the same ought to have been delivered, and such Person is hereby required to give such Receipt accordingly gratis, and on unstamped Paper.
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Persons to deliver in Lists of the Names of Lodgers, Inmates, and Servants.
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CXIII. And be it further enacted, That every Person, when required so to do by any Notice given in pursuance of this Act, shall, within the Period to be mentioned in such Notice, prepare and deliver to the Assessor or Assessors of the Parish or Place where such Person shall reside, a List in Writing, containing, to the best of his or her Belief, the proper Name and Names of every Lodger or Inmate resident in his, her, or their Dwelling House, and of other Persons in his or their Service or Employ, whether resident in such Dwelling House or not and the Place of Residence of such of them as are not resident in such Dwelling House; and also of any such Lodger or Inmate who shall have an ordinary Place of Residence elsewhere, at which he or she is entitled, under the Regulations of this Act, to be assessed, who shall be desirous of being so assessed at such Place of ordinary Residence, which Lists shall be signed by the respective Parties delivering the same, and shall severally be made out in such Form as shall be directed under the Authority of this Act.
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Persons acting for others (except Bankers) to deliver in Lists, in order to the Duty being duly charged.
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CXIV. And be it further enacted, That every Person who shall be in the Receipt of any Money or Value, or the Profits or Gains arising from any of the Sources mentioned in Schedule (D.) chargeable by this Act, of or belonging to any other Person or Persons, in whatever Character the same shall be received (except Bankers or Persons acting as such as aforesaid;) shall, within, the like Period, prepare and deliver, in Manner before directed, a List in Writing, in such Form as aforesaid, signed by him or her, containing the Name and Names, and Place or Places of Abode of each and every Person to whom any such Property shall belong, together with a Declaration whether such Person is of full Age, or a married Woman living with her Husband, or resident in Great Britain, or an Infant, Idiot, Lunatick, or insane Person, or a married Woman for whose Payment of the Duty hereby charged on her, the Husband is not accountable, by this Act, in order that such Person, according to a Statement to be delivered as herein mentioned, may be charged either in the Name of the Person delivering such List, if the same shall be so chargeable, or in the Name of the Person for Persons to whom such Property shall belong, if of full Age and resident in Great Britain, and the same be so chargeable by this Act; and every: Person acting in such Character jointly with any other Person or Persons, shall deliver a List of the Name or Names, and Place or Places of Abode of the Person or Persons joined with him or her at the Time of delivering such List, and to the same Persons to whom such List shall be delivered.
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Statements to be delivered of the Amount of Profits chargeable by Schedule (D.)
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CXV. And be it further enacted, That every Person chargeable under the said Schedule marked (D.) shall, when required so to do, whether by any general or particular Notice given in pursuance of this Act, within the Period to be mentioned in such Notice as aforesaid prepare and deliver to the Person or Persons appointed to receive the same, and to whom the same ought to be delivered, a Statement in Writing, to be made out in such Form as before directed, signed by him or her, containing the Amount of the Balance of the Profits or Gains arising to such Person or Persons respectively, from all and every of the Sources charged by the said recited Act, according to the said Schedule marked (D.); which Amount shall be estimated for the Period, and according to the respective Rules contained in the Schedule of this Act marked (D.) to which Statement shall be added a Declaration, that the same is estimated on all the Sources contained in the said Schedule, describing the same, after setting against, or deducting from such Profits or Gains, such Sums, and no other, as are allowed by this Act; and every such Statement shall be made, exclusive of Profits or Gains of any Property, or any Office or Employment of Profit, which ought to be charged by virtue of any other of the Schedules contained in this Act, and also exclusive of the Profits and Gains arising from Interest of Money, arising out of the Property of any other Person or Persons, for which such other Person or Persons ought to be charged by virtue of this Act: Provided that in every such Return, where the Party shall be liable unto, or shall be answerable for the Duties contained in the Schedule marked (C.) it shall be lawful for him, her, or them, and he, she, and they is and are hereby required, in a separate Statement to be made out as aforesaid, to deliver an Account of the Amount of Duty wherewith he, she, or they ought to be charged by virtue of the said Schedule, in Manner before directed.
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Trustees of incapacitated Persons to deliver Statements.
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CXVI. And be it further enacted, That every Person, who shall act in any Character as aforesaid for any other Person or Persons who by reason of any such Incapacity as aforesaid cannot be charged by virtue of this Act, shall also, within the like Period, deliver to the Person or Persons appointed, to receive the same under this Act, and to whom the same ought to be delivered, in the same District in which such Person or Persons ought to be charged on his or their own Account, a Statement in Writing, signed by him, her or them, and to be made in such Form as before directed, of the Amount of the Balance of Profits and Gains to be charged on him, her, or them, on Account of such other Person or Persons, estimated during the Period and according to the Rules contained in the said Schedule, together with such Declaration of the Manner of estimating the same as aforesaid; Provided always, that where Two or more such Persons shall be liable to be charged for the same Person or Persons, estimated during the Period and according to the Rules contained in the said Schedule, together with such Statement shall be delivered by them jointly, or by One or more of them, on Behalf of him her, or themselves, and the rest of the Persons so liable; and it shall be lawful for them, or any of them, to give Notice in Writing to the additional Commissioners acting in each District, where they or any of them shall be called upon for such Statement, in what Parish or Place, or Parishes or Places they are respectively chargeable by this Act, on their, or his or her own Account, and in which of the said Parishes or Places they are desirous of being so charged on the Behalf of such other Person or Persons for whom they so act in any of the Characters before mentioned, and they shall be assessed accordingly by one Assessment, in such Parish or Place, provided any one of such Persons shall be liable to be charged on his or her own Account in such Parish or Place; and if more than one Assessed shall be made on such Persons, or any of them, on the same Accout, they and every of them shall be relieved from such double Assessment, by like Applications to the Commissioners, as are allowed in other Cases by this Act.
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Officers of Corporations to be charged for them, and Estimates made.
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CXVII. And be it further enacted, That every such Officer before described of any Corporation, Fraternity, Fellowship, Company, or Society, not otherwise to be charged as aforesaid, shall also, within the like Period, prepare and deliver in like Manner a Statement of the Balance of the profits and Gains to be charged on such Corporation, Fraternity, Fellowship, Company, or Society, computed according to the Directions of this Act, together, with such Declaration of the Manner of estimating the same as aforesaid; and such Estimate shall be made on the Amount of the Balance of the annual Profits and Gains of such Corporation, Fraternity, Fellowship, Company, or Society, before any Dividend shall have been made thereof to any other Person or Persons, or publick Bodies having any Share, Right, or Title in or to such Profits or Gains, and all such other Person or Persons, and publick Bodies shall allow out of such Dividends a proportionate Deduction in respect of the Duty so charged, provided that nothing herein-before contained shall be construed to require in such Statement the Inclusion of Salaries, Wages, or Profits of any Officer of such Corporation, Fraternity, Fellowship, Company, or Society, otherwise chargeable under this Act: Provided also, that the Statements of the several Companies of the Bank, East India, and South Sea, shall be made exclusive of the Dividends and the Profits attached thereto, and to be divided amongst the Proprietors of the respective Stocks belonging to such Companies.
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Punishing Person neglecting to deliver in Lifts.
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CXVIII. And be it further enacted, That if any Person who ought by this Act to deliver any Lift, Declaration, or Statement as aforesaid, shall refuse or neglect so to do within the Time limited in such Notice, or under any Pretence shall wilfully delay the Delivery thereof, every such Person shall forfeit and pay any Sum not exceeding Twenty Pounds, and double the Duty at which such Persons ought to be charged by virtue of the said recited Act and this Act; such Penalty to be recovered as any Penalty may be recovered by the said recited Acts respectively; and the increased Duty to be added to the Assessment; but nevertheless subject to such Stay of Prosecution or other Proceedings, by a subsequent Delivery of such Lift, Declaration, or Statement, in the Cases following; videlicet, If any Trustee, Agent, or Receiver, or other Person hereby required to deliver such Lift, Declaration, or Statement, on Behalf of any other Person or Persons, shall deliver an imperfect Lift, Declaration, or Statement, declaring him or herself unable to give a more perfect Lift, Declaration, or Statement, with the Reasons for such Inability, and the said Commissioners shall be satisfied therewith, the said Trustee, Agent, or Receiver, or other Person as aforesaid, shall not be liable to such Penalty, in case the Commissioners shall grant further Time for the Delivery thereof, and such Trustee, Agent, Receiver, or other Person, shall, within the Time so granted, deliver a Lift, Declaration, or Schedule, as perfect as the Nature of the Cafe will enable him or her to prepare and deliver.
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Duties to be charged in one Division, except where the same Person is engaged in different Concerns in Trade in divers Places.
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CXIX. And be it further enacted, That every such Statement shall include all and every Source and Sources chargeable, in respect of the said Duties contained in Schedule (D.) herein recited, on the Person or Persons delivering the same, on his or their own Account, or on Account of any other Person or Persons, and may also include therein the Amount to be charged on such Persons in respect of the Duties contained in Schedule (C) and every Person shall be chargeable in respect of the Whole of such Duties in one and the same Division, and by the same Commissioners (except in Cases where the same Person or Persons shall be engaged in different Concerns relating to Trade or Manufacture in divers Places, in each of which Cases a separate Assessment of the Duties contained in Schedule (D.) aforesaid, may be made in respect of each Concern, as the Case may require) at the Rate prescribed by this Act; and every such Statement on the Behalf of any other Person or Persons, for which such Person or Persons shall be chargeable as acting in any of the Characters before described, or on the Behalf of any Corporation, Fellowship, Fraternity, Company, or Society, shall include all and every Source and Sources chargeable as last aforesaid; and every such Statement on the Behalf of any other Person or Persons shall be delivered in the same Division where such Person or Persons shall be chargeable, on his, her, or their own Account, and such other Person or Persons shall be charged by the same Commissioners by whom the Person or Persons delivering such Statement is or are chargeable, except where different Persons chargeable on their own Account in different Districts, shall be joined and shall act together in any of the said Characters, in which Case one Assessment shall be made in respect of such Trust Property in one of the said Districts only, as herein-before is directed, and the different Persons acting together in such Character as aforesaid shall or may be charged on their own Account in other Districts, and as the Case may require.
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In what Districts the Duties are to be charged.
Declaration to be delivered of the Place where Party is chargeable.
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CXX. And be it further enacted, That every Person being a Householder, (except Persons engaged in any Profession, Trade, or Manufacture,) shall be charged to the said last-mentioned Duties by Commissioners acting for the Parish or Place where his or her Dwelling House shall be situate; and every Person engaged in any Profession, Trade, or Manufacture, shall be chargeable by the respective Commissioners acting for the Parish or Place where such Profession shall be executed, or such Trade or Manufacture shall be carried on; and every Person not being a Householder, nor engaged in any Profession, Trade, or Manufacture, who shall have any Place of ordinary Residence, shall be charged by the Commissioners acting for the Parish or Place where he or she shall ordinarily, reside; and every Person not herein-before described, shall be charged by the Commissioners acting for the Parish or Place where such Person shall reside at the Time of beginning to execute this Act, by giving such general Notices, as are herein mentioned; and every such Charge made in such Parish or Place shall be valid and effectual, notwithstanding the subsequent Removal of the Person so charged from the Parish or Place: and in order that, the Place where the said last-mentioned Duties are to be charged may be ascertained, every Person is hereby required, on the Delivery of any Lift or Statement as aforesaid, at the same Time to deliver a Declaration in Writing, signed by him or her, declaring in what Place he or she is chargeable, and whether he or she is engaged in any Profession, Trade, or Manufacture, or not, and if he or she shall be so engaged in any Profession, Trade, or Manufacture, the Place on Places where the same shall be carried on, and the particular profession or Professions, or Trade or Trades, in which be, she, or they shall be engaged in such Place.
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In Cases of Persons not engaged in Trade having Two Residences, where the Duties are to be charged.
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CXXI. Provided always, and be it further enacted, That every Person, not being engaged in any Profession, Trade, or Manufacture, having Two or more Houses or Places at which he or the shall be ordinarily resident, shall be charged at such of the Parishes or Places wherein the said Dwelling House is situate, in which he or she shall be ordinarily resident at the Time of beginning to execute this Act, in relation to the said last-mentioned Duties, by giving such general Notices as are herein mentioned, or in which he or she shall first come ordinarily to reside after giving such general Notices.
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Statements to be delivered at each Place.
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CXXII. And be it further enacted, That every Person shall, if required by the respective Commissioners, deliver at each Parish or Place, if he or she shall reside, or exercise any Profession, or carry on Trade, in different Parishes or Places, the like Lists, Declarations, and Statements, as he or she is hereby required to deliver in the Parish or Place where such Person ought to be charged, but shall not be liable to any double Charge by reason thereof; and all Lists, Declarations, and Statements hereby required to be made, shall or may be delivered sealed up, If superscribed with the Name and Place of Abode of, or the Place of exercising the Profession or carrying on Trade by, the Person by whom the same shall have been made, to the respective Persons, and in Manner herein directed.
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Assessors to make out a List of the Persons on whom Notices have been served.
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CXXIII. And be it further enacted, That the said Assessor or Assessors shall make out an alphabetical List, and deliver the same to the Clerk of the said respective additional Commissioners, containing the Names of all Persons to or on whom such last-mentioned Notices have been delivered or served in pursuance of this Act, distinguishing the Persons who have duly made their Returns, and the Persons who have omitted to make such Returns, and also the Persons who shall have been returned as in the Service or Employ of any Master, and as having a Residence out of the Limits of such Assessor or Assessors, to the End that the said Commissioners may judge of the Conduct of such Assessors in executing this Act; and if such Assessor or Assessors shall have neglected to give Notice to any Person to whom the same ought to be delivered, the said additional Commissioners may at any Time afterwards direct such Notices to be delivered to or served on such Persons by such Assessors respectively; and may also from Time to Time direct the like Notices to be delivered to or served on any Person or Persons coming to reside in any Parish of Place after the Expiration, of such Notices; and if such Directions shall not be given, the Inspector or Surveyor for the District may at such Times as aforesaid cause Notices to be delivered.
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Assessors to verify the Delivery of Notices and the affixing of general Notices.
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CXXIV. And be it further enacted, That the Assessors, or One of them, for every Parish or Place, shall personally appear before the said additional Commissioners at their First Meeting, or such other Meeting as such Asessors shall be appointed to attend, and shall then and there produce to the said additional Commissioners a List of the Names of all the Persons to whom such Notices as last aforesaid have been delivered in pursuance of this Act, and shall also make Oath, or solemn Affirmation before them, that the several Notices required to be delivered to Householders and Occupiers, and also to Lodgers and Inmates by this Act, have been duly served in the Manner required thereby, upon all Householders and Occupiers, and upon all Inmates and Lodgers within the Limits of the Places for which such Assessor shall have been appointed, to the best of his Knowledge; and that general Notices to the Effect mentioned in this Act have been duly affixed, in the Manner required by this Act, on such proper Places within the City, Town, or Place for which such Assessor shall act, as by this Act is required; and that the List delivered by him contains the Name of every Person within the said Limits, to wham such Notices ought to be delivered, according to the Directions of this Act, within the Knowledge of such Assessor; and every Assessor who shall neglect to appear, before such Commissioners, and to make such Oath or Affirmation, or who shall not return the Name or Names of any Person or Persons whose Name ought to be included in any such List as by this Act is required, shall forfeit for every such Offence any Sum not exceeding Twenty Pounds, to be recovered as any Penalty may be recovered under the said recited Acts respectively.
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Abstract to be made by the Clerks of Returns of Statements delivered to additional Commissioners.
Inspectors may have Access and take Copies from Books containing such Abstracts.
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CXXV. And be it further enacted, That the Clerks to the said respective Commissioners shall, with all convenient Speed, abstract the Returns of Statements delivered to such additional Commissioners, or at their Office, into Books to be provided for that Purpose, and according to such Forms as shall be transmitted to them from the Office of Taxes; such Abstracts to contain the Names of Persons making such Returns arranged alphabetically, according to the Wards, Parishes, and Places in which they shall reside, and the several Amounts of Profits returned by them respectively, to be said before and delivered to the said additional Commissioners: and all such Returns shall be numbered and filed in the Office of the said Commissioners, and carefully kept, so long as the Accounts of the said last-mentioned Duties for such District, or any Part thereof, shall remain unpaid to His Majesty; to all which Book and Books any Inspector or Surveyor, who shall have taken the Oath herein prescribed before the Commissioners acting for the same Districts respectively, shall have free Access at all seasonable Times, and shall take such Copies thereof, or of, such Parts thereof, or Extracts from the same, as he shall deem necessary in order to the due Execution of this Act.
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Additional Commissioners to consider Statements and make assessments.
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CXXVI. And be it further enacted, That, the several and respective additional Commissioners shall appoint Meetings within their respective Districts, for taking all Statements, then and from Time to Time to be delivered to them, into Consideration, within a reasonable Time after the Inspector or Surveyor shall have had the Examination of such Statements; and in case the said Commissioners respectively shall be satisfied that any such Statement hath been bona fide made according to the Provisions of this Act and so as to enable the Commissioners to charge the Person or Persons returning the same, with the full Duties with which he, she, or they ought to be charged on Account thereof, or more; and in case no Information shall be given to the said Commissioners of the Insufficiency thereof, or no Objection shall be made thereto by the Inspector or Surveyor, which he is hereby empowered to make for sufficient Cause, the said Commissioners shall direct an Assessment to be made of the Duties chargeable on such Statement by virtue of this Act.
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When the Surveyor is dissatisfied with a Statement he may state a Case.
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CXXVII. Provided always, and be it enacted, That where the Surveyor or Inspector shall apprehend the Determination made by the said Commissioners to be contrary to the true Intent and Meaning of this Act, and shall then declare himself dissatisfied with such Determination, it shall and may be lawful for such Surveyor or Inspector to require the said Commissioners to state specially, and sign the Case upon which the Question arose, together with their Determination thereupon, which Case the said Commissioners, or the major Part of them then present, are hereby required to state and sign accordingly, and to cause the same to be by him transmitted to the Commissioners for general Purposes for the same District, who are hereby required, with all convenient Speed, to return an Answer to the Case so transmitted, with their Opinion thereon subscribed thereto; according to which Opinion so certified, the Assessment which shall have been the Cause of such Appeal shall be altered or confirmed.
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When no Statement or no sufficient Statement is returned, the additional Commissioners to make an Assessment according to the best of their judgement.
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CXXVII. And be it further enacted, That in every Instance in which any Person shall have made Default in the Delivery of any Statement, such Person not having been otherwise charged to the said last-mentioned Duties, of if the said additional Commissioners shall not be satisfied with the Statement delivered by any Person or Persons, or any Objection shall be made thereto by the Inspector or Surveyor (which he and they is and are hereby authorized and required to do in Writing; setting forth the Cause and Causes thereof, whenever he or they shall fee sufficient Cause) or the said additional Commissioners shall have received any Information of the Insufficiency of any Statement, the said additional Commissioners, or any Two or more of them, shall make an Assessment on such Person in such Sum as, according to the best of their Judgement, ought to be charged oh such Persons by virtue of the said recited Act and of this Act; which Assessment shall be subject to an Appeal, according to the Directions herein-after contained.
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Additional Commissioners may refer Statements to Commissioners for the Purposes of the Act.
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CXXIX. And be it further enacted, That whenever the additional Commissioners shall think it proper to refer any Statement to the Commissioners for general Purposes, without making any Assessment thereon, it shall be lawful for them so to do on delivering to them the Case in Writing relative to such Statement, as the same shall appear to them, with any Matter in question between them either as to Law or Fact, and the said Commissioners for general Purposes shall proceed to inquire into the Merits of such Statement, in like Manner as they would have been hereby authorized to do in case the said additional Commissioners had made an Assessment on such Statement, and the Party charged had appealed against such Assessment.
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Inspector and Surveyor may examine Assessments, and erroneous Assessments may be amended on their Certificate.
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CXXX. And be it further enacted, That the Inspector or Surveyor, being sworn as aforesaid, shall and may at all seasonable Times inspect and examine any Assessment which shall be made as last aforesaid, before the Delivery thereof to the Commissioner for general Purposes; and in case he shall discover any Error in the same, which in his Judgement shall require Amendment, he shall certify the same to the said additional Commissioners by whom the Assessments shall have been made; and the said additional Commissioners, upon sufficient Cause being shewn to them, shall amend the same as in their Judgement the Case shall require.
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Surveyor to state his Objection to Assessments in Writing, and to give Notice to the Party.
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CXXXI. And be it further enacted, That in every Case where the Surveyor or Inspector shall object to the Amount of the Duty charged by any Assessment by additional Commissioners, which he is hereby empowered to do in each and every Case upon sufficient Cause, he shall state such Objection to the additional Commissioners of the District in Writing as before directed, who, or any Two or more of them, shall thereupon certify the same to the Commissioners for general Purposes in the same District, together with the Reasons for making such Assessment, and any Information they shall have obtained respecting the same; and the said Surveyor or Inspector shall also give such Notice thereof to the Party assessed, as he is required to do by the said several recited Acts respectively in Cases of Surcharge, in order that the Party so charged may be at liberty to appear before the said Commissioners for general Purposes, according to the Directions herein contained, in support of such Assessment.
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Additional Commissioners to deliver Certificates of Assessments.
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CXXXII. And be it further enacted, That the said additional Commissioners shall cause Certificates of the Assessments to be duly made out for each Ward Parish, or Place, within their respective Districts, containing the Names and Surnames of the Parties charged, and the Sums which they respectively ought to pay by virtue of this and the said recited Act, and shall cause such Certificates to be entered in Books provided for that Purpose, according to such Forms as shall be transmitted to them by the Commissioners for the Affairs of Taxes, and they, or any Two or more of them, shall sign the same, and deliver the same, so entered and signed, to the Commissioners for general Purposes in the same District, under Cover sealed up; and shall also cause all Statements, Lists, and Declarations, returned to them by any Party or Parties, or by the Assessors, to be delivered at the same Time to the said Commissioners for general Purposes.
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Persons aggrieved to appeal.
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CXXXIII. And be it further enacted, That if any Person shall think him or herself aggrieved by an Assessment made by the additional Commissioners as aforesaid, or by any Objection to such Assessment made by any Surveyor or Inspector as aforesaid, it shall be lawful for him or her respectively to appeal to the Commissioners for general Purposes, in the same District where such Assessment was made, on giving Ten Days Notice thereof to the Assessor, Surveyor, or Inspector; and all Appeals to be made in pursuance of this Act shall be heard and determined by the respective Commissioners acting for general Purposes, for the same District where the Cause of Appeal arose, and not otherwise.
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For fixing the Time for hearing Appeals.
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CXXXIV. And be it further enacted, That the Commissioners for general Purposes shall appoint a Time for receiving Appeals, as soon after the Assessments shall be returned to them by the additional Commissioners as conveniently can be done; and the Assessors shall cause Notice thereof to be given, by affixing the same on the Church Door, Market House or Cross, in the Parish or Place where they act; and the Meetings of the Commissioners for that Purpose shall be held from Time to Time within the Time limited by the said Commissioners, with or without Adjournment; and no Appeal shall be received after the Time limited by the said Commissioners, except on the Ground of Diminution of Income, as herein mentioned: Provided always, That if any Person shall be prevented from Absence, Sickness, or other reasonable Cause, to be allowed by the said Commissioners, from making or proceeding upon his Appeal, within the Time so limited, it shall be lawful for the said Commissioners to give further Time for that Purpose, or to admit the same to be made by any Agent, Clerk, or Servant, on the Behalf of such Appellant.
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Notice to be given of the Time limited for hearing Appeals, and fixed on Church Doors
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CXXXV. And be it further enacted, That in order that all Appeals upon such last mentioned Assessments may be determined in due Time, the said Commissioners shall cause a general Notice to be stuck up in their Office, or left with the Clerk of the Commissioners, and also to be affixed on the Door of the Church or Chapel of such Parish or Place, or of some adjoining Parish or Place in. Cases requiring: the same by reason of any such Place having no Church or Chapel, limiting, the Time of hearing all Appeals, and which shall be limited to be heard within a reasonable Time after the Cause of Appeal shall have arisen; and no Appeal shall be heard after the Time in such Notice to be limited, unless the Appeal shall be made on Behalf of any Person or Persons who shall be absent out of the Realin, or prevented by Sickness from attending in Person in the Time so to be limited, in which Cases it shall be lawful for the said Commissioners to postpone such Appeals from Time to Time, or to admit other Proof than the Oath or Affirmation of the Party, of the Truth of the several Matters required by this Act to be proved by the Oath or Affirmation of the Party: Provided always, that any Surveyor or Inspector may object to any Assessment before or during the Time for hearing Appeals, but not afterwards, except in the Cases herein-after mentioned, where any Person shall not have been assessed in respect of any particular Source or Sources of Profit or Property.
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On Appeal, and when the Objection made by the Surveyor is allowed, the Commissioners to require a Schedule.
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CXXXVI. And be it further enacted, That upon the receiving Notice, of any Appeal against any Assessment made as last aforesaid, and also in every Case where the Commissioners for general Purposes, or the major Part of them present, shall see Cause to allow the Objection of such Surveyor or Inspector to such Assessment, the said Commissioners shall direct their Precept to the Person or Persons appealing, to return to them, within the Time limited in such Precept, a Schedule containing such Particulars as the said Commissioners shall demand under the Authority of this Act, for their information; either respecting the Particulars of the Property of such Person or Persons; or respecting the Trade, Manufacture, Adventure, or Concern, in the Nature of Trade, carried on by such Person or Persons, or the Profession, Employment, or Vocation exercised by such Person or Persons; and the Amount of the Balance of the Profits and Gains of such Person or Persons so chargeable, distinguishing the particular Amounts derived from each separate Source before mentioned; or respecting the Particulars of the Deductions from any of such Profits or Gains made in such Statements or Schedules; and which the said Commissioners are hereby empowered and required to demand at their Discretion, whenever the same shall appear to them necessary for the Purposes mentioned in this Act, and so from Time to Time until a complete Schedule, to the Satisfaction of the said Commissioners, of all the Particulars required by them, shall be delivered; and every such Precept, being delivered to or left at the last or usual Place of Abbde of the Person or Persons to whom the same shall be directed, shall be binding upon such Person and Persons according to the Exigency of such Precept; or in case such Person or Persons shall have removed from the Jurisdiction of the Commissioners, or cannot be found, or his, her, or their Place of Abode shall not be known, then upon fixing such Precept on the Door of the Church of the Place where the Commissioners shall meet in the Execution of this Act, or fixing up the same in their Office, such Precept shall also be binding upon such Person or Persons according to the Exigency thereof, and such Person or Persons shall make the Return required by the said Commissioners within the Time limited in such Precept, under the Penalty in this Act contained, and subject to such Charge as the said Commissioners are hereby authorized to make in such Case; to which Schedule any Inspector or Surveyor, sworn as aforesaid, shall have free Access at all reasonable Times, and shall take such Copies thereof, or of any Parts thereof, or Extracts from the same, as he shall think necessary for the due Execution of this Act.
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Surveyor may object to Statements in Schedule, giving Notice to the Party.
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CXXXVII. And be it further enacted, That it shall be lawful for the Inspector or Surveyor, sworn as aforesaid, within a reasonable Time to be allowed by the said Commissioners for general Purposes after he shall have had the Examination of such Schedules, to object to the same, or any Part thereof, and to state such Objections in Writing, and the Cause or Causes thereof, to the best of his Knowledge or Information, which shall be allowed and signed by Two or more of the said Commissioners for general Purposes; and the said Surveyor or Inspector shall in every Case of objecting to such Schedule, deliver a Notice in Writing of such Objection to the Party or Parties to be charged, or leave the same at his, her or their last or usual Place of Abode respectively, under Cover, sealed up and directed to such Party; in order that such Party or Parties may be at liberty to Appeal from the same to the said Commissioners as herein is directed: Provided always, that no Assessment shall be confirmed, or any Alteration therein be made, until the Appeal upon such Objection or Assessment shall be heard and determined, according to the Directions of this Act.
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Commissioners over ruling Objection, or satisfied with the Assessment or Schedule, may confirm or alter the Assessment accordingly.
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CXXXVIII. And be it further enacted, That if upon receiving the Objections of such Surveyor or Inspector to any Schedule, the said Commissioners or the major Part of them present at any Meeting for the Purpose of taking such Objections into Consideration, shall see Cause to disallow such Objections or if upon hearing of any such Appeal as aforesaid, the said Commissioners shall be satisfied with the Assessment made by the additional Commissioners, or after Delivery of a Schedule they shall be satisfied therewith, and shall have received no Information of the Insufficiency thereof, the said Commissioners for general Purposes shall direct such Assessment to be confirmed or altered according to such Schedule, as the Case may require, and shall direct an Assessment to be made of the Duties chargeable on the Statement or Statements contained in such Schedule; provided, that in every Case where they shall think proper that the said Statement on which the additional Commissioners made their Assessment, or the Schedule delivered to the Commissioners for general Purposes should be verified, they shall direct the Assessor or Assessors to give Notice thereof to the Person or Persons to be charged with the said Duties, and to appear before them to verify the same in the Manner herein after mentioned; and every such Person to whom such Notice shall be given, shall and he is hereby required to appear before the said Commissioners for general Purposes, and on Oath or solemn Affirmation as aforesaid, to verify the Contents of his, her, or their Statement or Schedule, and to sign and subscribe the same with his or her proper Name; and which Oath or Affirmation shall be, that the Contents of such Schedule are true, to the best of his or her Judgement or Belief, and that the same contains the just Balance of the Profits and Gains arising from the Source or Sources therein contained, after making such Deductions as are therein stated, and that no Deduction or Deductions whatever than such as are therein stated, have been made from the Profits or Gains accounted for, and to such Amount only as is therein stated: Provided always, that such Person shall be at liberty to amend such Statement or Schedule, before he or she shall be required to take such Oath or Affirmation; and after such Oath or Affirmation, and in every Case where such Schedule shall not have been objected to as aforesaid, and the said Commissioners shall be satisfied therewith, they shall make an Assessment according to such Statement or Schedule on the Amount therein stated, at which the Duty therein shall have been computed; and every such Assessment made, after Verification of such Schedule, shall be final and conclusive as to the Matters contained in such Schedule.
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Commissioners may put Questions in Writing, touching any Assessment or Schedules, and receive Answers.
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CXXXIX. And be it further enacted, That whenever the said Commissioners for general Purposes shall be dissatisfied with any Assessment returned by the additional Commissioners to them, or with any Schedule delivered to them, or shall require further Information respecting the same, or either of them, or any Part thereof, it shall be lawful for the said Commissioners to put any Question or Questions touching such Assessment, or the Contents of such Schedule, or any of them, or touching any of the Matters which ought to be contained therein, or any Sums which shall have been set against or deducted from the Profits or Gains to be estimated in such Assessment or Schedule, and the Particulars thereof in Writing, and to demand an Answer accordingly from such Person or Persons, signed by him, her, or them, and so from Time to Time whenever the said Commissioners shall think the same necessary, and shall from Time to Time issue their Precept or Precepts, requiring true and particular Answers to be given to such Questions, of which Three Days Notice at least shall be given to him or them; and every such Person shall make true and particular Answers in Writing, signed by him or her, to such Questions, within the Time limited by such Precept, or shall, within the like Period, tender, him or herself before the said Commissioners for general Purposes, to be examined by them viv[html] voce to such Matters; and every Person required to make such Answers, or appearing before the said Commissioners to be examined as a Party, or as the Clerk, Agent, or Servant of such Party as herein after is mentioned, shall be permitted to give his or her Answers either in Writing as aforesaid or viv[html] voce, without having taken any Oath or Affirmation, and shall be at liberty to object to any Question, and peremptorily to refuse answering the same; and the Substance of such Answer or Answers as he or she shall give viv[html] voce shall, in his or her Pretence, be reduced into Writing, and read to him or her, and he or she shall be at liberty to alter any Part thereof, and also to alter or amend any Particular contained in his or her Answers in Writing, or in any Schedule or Declaration, before he or she shall be called upon to verify the same in the Manner herein directed; and every such Schedule shall be altered or amended as shall seem requisite after such Enquiry or Examination.
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Commissioners for general Purposes may call upon the Party to verify their Answers on Examination upon Oath.
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CXL. And be it further enacted, That it shall be lawful for the said Commissioners for general Purposes, in every such Case, as aforesaid, whenever the said Commissioners shall think the same necessary, to require such Person or Persons upon whom any Assessment bath been made by the additional Commissioners, with which the said Commissioners for general purpose are dissatisfied, or from whom such Schedules or Answers in Writing as aforesaid have been received, to verify the same, and upon Appearance of such Person or Persons to permit him or them to after or amend the same, and thereupon to administer to such Person or Persons the Oath or Affirmation herein-after mentioned, and also to require any Person or Persons who shall have been examined viv[html] voce before them, to verify his, her, or their Examination on such Oath or Affirmation; which Oaths or Affirmations any One or more of the said Commissioners is and are hereby empowered to administer and which Oaths or Affirmations respectively shall be, that the Contents of the said Statements or Schedules are true to the best of his Knowledge and Belief, and contain a full and true Account of the Balance of all the Profits and Gains of the Deponent or Deponents chargeable by this Act, to the best of his or her Knowledge and Belief, and of all and every Deduction made from his or her Profits or Gains in adjusting such Balance; or that the Contents of all such Answers in Writing, as shall have been returned to the said Commissioners by him or them, as the same are then stated, or that the Contents of his or her Examination, as the same have been reduced into Writing, are true; and every such Oath or Affirmation shall be subscribed by the Party taking the same.
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May summon Witnesses and examine them upon Oath.
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CXLI. And be it further enacted, That it shall be lawful for the said Commissioners for general Purposes to summon in like Manner any Person or Persons, whom they shall think able to give Evidence or Testimony respecting the Assessment made or to be made on any such Person or Persons, to Appear before them to be examined, and to examine all such Persons who shall so appear before them on Oath or Affirmation (except the Clerk, Agent, or Servant of the Person or Persons to be charged, or other Person confidentially intrusted or employed in the Affairs of such Party or Parties to be charged, and who shall respectively be examined, in the same Manner, and subject to the same Restrictions, as are herein-before provided for the viv[html] voce Examination of any Party or Parties, touching the Assessments to be charged on him, her, or them); which Oath or Affirmation any One or more of the said Commissioners is and are hereby empowered to administer, and which Oath or Affirmation shall be, that the Testimony or Evidence to be given by him, her, or them, shall contain the whole Truth and nothing but the Truth, in respect of the Matter in question, concerning which such Evidence or Testimony is to be given; and every such Oath or Affirmation shall be subscribed by the Person taking the same.
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Commissioners agreeing to make an Assessment on the Schedule may do so; but in certain Cases Commissioners may make an Assessment according to their Judgement, which shall be final.
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CXLII. And be it further enacted, That if the said Commissioners for general Purposes, or any Two or more of them, or the major Part of them present, after hearing all such Appeals as shall be depending before them, or upon any Objection made by the Inspector or Surveyor to any such last-mentioned Assessment or Schedule, whether such Inquiry, or Examination as aforesaid shall have taken place or not, shall agree to make an Assessment according to the Statement or Statements contained in the said Schedule, as the same shall have been returned or altered, or amended, upon Appeal as aforesaid, they shall direct an Assessment to be made of the Duties chargeable on the Statement or Statements contained in the said Schedule, at the Rate or Rates contained in the said Act before recited; and if the said Commissioners shall think proper to require a Verification of the said Schedule, they shall give Notice thereof in Manner aforesaid, to the Party or Parties to appear before them, to verify the said Schedule, and such Verification shall be made by the Party or Parties in such Manner, and such Assessments thereupon shall be made as herein-before directed, which Assessments shall be final and conclusive as aforesaid; but nevertheless in every Instance, where any Person shall have neglected or refused to return such Schedule, according to the Exigency of the Precept of the Commissioners, or if any Clerk, Agent, or Servant of such Party as aforesaid, being summoned, shall have neglected or refused to appear before the Commissioners to be examined, or if such Party, his or her Clerk, Agent, or Servant as aforesaid, shall have declined to answer any Question put to him or her by the said Commissioners, in Writing or viv[html] voce, or where the Schedule delivered shall have been objected to as aforesaid, and such Objection shall not have been appealed against within such reasonable Time as is directed by this Act, or where any Person, being required so to do, shall have neglected or refused to verify his or her Statement or Schedule, or his or her Answers or Examination, in Writing, or where the Commissioners shall agree as aforesaid to allow the Objections, or any of them, made by such Surveyor or Inspector, it shall be lawful for the said Commissioners, and they are hereby required in every such Case, according to the best of their Judgement, to settle and ascertain in what Sums such Person ought to be charged, and to make an Assessment accordingly, which Assessment shall be final and conclusive.
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Where an Assessment shall be increased, the Commissioners may charge the Party with the Penalty, not exceeding double the Amount.
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CXLIII. And be it further enacted, That in every Case where the said Commissioners for general Purposes shall have made any increased Assessment upon the Amount contained in the Statement or Schedule of the Party to be charged, or shall, at any Time during the Continuance of this Act, discover that any Increase ought to be made, whether upon the Surcharge of the Surveyor or Inspector, or from his or their Information or otherwise, it shall be lawful for them to charge such Person or Persons in a Sum not exceeding double the Amount by which the Duties shall have been increased; (that is to say), where the Party or Parties shall have refused or neglected to deliver any Statement or Schedule, then in a Sum not exceeding double the Amount of the Sum which, according to the Rate prescribed in Schedule (D.) such Person in the Judgement of the said Commissioners ought to be charged at, to be added to the Assessment, and applied as directed by this Act in other Cases of increased Assessments; and in Case a Statement or Schedule shall have been so delivered, then in a Sum not exceeding double the Amount beyond the Amount contained in such Statement or, Schedule, unless such Person or Persons shall in every such Case make it appear, that the Omission complained of did not proceed from any Fraud, Covin, Art, or Contrivance, or any gross or wilful Neglect.
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Penalty on Persons neglecting to deliver the Schedules, or attend Summons of Commissioners.
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CXLIV. And be it further enacted, That if any Person required so to do by the respective Commissioners for general Purposes, shall refuse or neglect to make out and deliver any Schedule to the Person or Persons to whom the same ought to be delivered in pursuance of this Act, or shall refuse or neglect to appear before the said Commissioners, to verify upon Oath or Affirmation before such Commissioners any Statement or Schedule by him or her delivered, within the Time or Times limited or to be limited by such Commissioners respectively in pursuance of this Act, every such Person so offending shall, for every such Offence, forfeit and pay any Sum not exceeding Twenty Pounds, and double the Duty at which such Person ought to be assessed, to be recovered as any Penalty may be recovered under the said recited Acts respectively.
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Schedules may be amended.
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CXLV. Provided always, and be it further enacted, That if any Person, who shall have delivered a Statement or Schedule, shall discover any Omission or wrong Statement therein, it shall be lawful for such Person to deliver an additional Statement or Schedule rectifying such Omission or wrong Statement, and such Person shall not afterwards be subject to any Proceeding under this Act, by reason of such Omission or wrong Statement; and if any Person shall not have delivered a Statement or Schedule within the Time limited by the Commissioners for that Purpose, it shall be lawful for such Person to deliver a Statement or Schedule, in Manner herein directed, at any Time before a Proceeding shall be had to recover the Penalty herein mentioned, and no Proceeding shall be afterwards had for recovering such Penalty; and if any Proceeding shall have been actually had before the Commissioners for recovering such Penalty, it shall be lawful for the Commissioners before whom such Proceedings shall be commenced, on due Proof to their Satisfaction that no Fraud or Evasion whatever was intended, to stay such Proceedings, either on the Terms of paying or without paying the Costs then incurred, as the Commissioners shall think fit; and if any Proceedings shall have been commenced in any Court, it shall be lawful for such Commissioners to certify, that in their Judgement no Fraud or Evasion was intended by the Party making such Omission; and it shall be lawful for any Judge in such Court, on a summary Application, to stay such Proceedings on such Terms as aforesaid, as he shall think fit; or if such Person shall have delivered an imperfect Statement or Schedule, and shall give to the Commissioners a Sufficient Reason why a perfect Statement or Schedule cannot be delivered, the said Commissioners being satisfied therewith shall give further Time, and so from Time to Time, for the Delivery of such Statement or Schedule, and such Persons shall not be liable to any Penalty for not having delivered such Statement or Schedule within the Time before limited, in Case such Person shall have delivered as perfect a Statement or Schedule as from the Nature of the Case he or the was enabled to give, and so from Time to Time as long as the Commissioners shall grant further Time as aforesaid.
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Mode of inquiring into the Amount of the Charge on Property in other Districts.
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CXLVI. And be it further enacted, That if in the Course of any Inquiry before the said respective Commissioners for the Purpose of granting any Exemption or Allowance authorized by this Act, they shall think it necessary to ascertain the Amount of the Charge on any Person or Persons on out of the Limits of the City, Town, or Place, for which they shall act, then and in such Case the Commissioners for the Affairs of Taxes shall, on a Certificate or Certificates thereof, transmit such Certificates to the respective Commissioners acting for the Division or Place, or Divisions or Places, where such Person has been affected or charged to such other Duties; and the said last-mentioned Commissioners shall, on Receipt of such Certificates respectively, inquire into the Amount of the Sum of Sums with which such Person or Persons have been charged to such Duties within the Limits of the Division or Place where such last-mentioned Commissioners act; and the said last-mentioned Commissioners, having satisfied themselves of such Sum or Sums, shall transmit a Certificate thereof under the Hands of any Two or more of them, to the said Commissioners for the Affairs, of Taxes, to be said before the said Commissioners making such Inquiry as aforesaid, to the End that such Person or Persons may be justly charged, and such Exemptions or Allowances may be granted as directed by this Act.
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Abatement on account of Diminution of Income how to be allowed.
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CXLVII. And be it further enacted; That if within or at the End of the Year current at the Time of making any Assessment under this Act, or at the End of any Year when such Assessment ought to have, been made, any Person charged to any of the Duties contained in Schedule (D.) whether be shall have computed his Profits or Gains arising as last aforesaid on the Amount thereof in the preceding or current Year, or on an Average of Years, shall find, and shall prove to the Satisfaction of the Commissioner for general Purposes, by whom the Assessment was made, that his or her Profits and Gains, during such Year for which the Computation was made fell short of the Sum so computed in respect of the same Source of Profit on which the Computation was made, it shall be lawful for the Commissioners, or the major Part of them, on Proof before them, to cause the Assessment made for such current Year to be amended in respect of such Source of Profit, as the Case shall require; and in Case the Sum affected shall have been paid, to certify, under their Hands and Seals, to the Governor and Company of the Bank of England, or the Receiver General to whom the same shall have been paid, the Amount of the Sum overpaid upon such first Assessment; and on Production of such Certificate, it shall be lawful for the said Governor and Company to direct their Cashier or Cashiers, and for the said Receiver General to repay such Sum as shall have been so overpaid, out of any publick Monies in the Hands of such Cashier or Cashiers, or of such Receiver General, who respectively shall, if necessary, replace the same out of the first Monies that shall come to their Hands respectively of the Duties granted by this Act, for which Payments the Certificate of the said respective Commissioners shall be a sufficient Authority.
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Abatement to be allowed when Persons shall cease to exercise any Trade, or shall die before the End of the Year.
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CXLVIII. And be it further enacted, That in Case any Person, charged to the said last-mentioned Duties, whether the Computation thereon shall have been made on the Profits of One Year or an Average, as herein allowed, shall Case to exercise the Profession, or to carry on the Trade, Employment, on Vocation, in respect whereof such Assessment was made, or shall die before the End of the Year current at the Time of making such Assessment, or shall from any other specific Cause be deprived of or lose the Profits or Gains on which: the Computation of Duty charged in such Assessment was made, it shall be lawful for such Person, or the Heirs, Executors, Administrators, or Assigns of such Person, to make Application to the Commissioners for general Purposes of the District, within Three Calendar Months after the End of such Year; and on due Proof thereof to the Satisfaction of such Commissioners, it shall be lawful for the said Commissioners to cause die Assessment to be amended or vacated, as the Case may require; and to give such Relief to the Party charged, his or her Heirs, Executors, Administrators, or Assigns, as shall be just; and in Cases requiring the same to direct, in Manner before mentioned, Re-payment to be made of such Sum as shall have been overpaid on the Assessment amended or vacated: Provided always, that where any Person shall have succeeded to the Trade or Business of the Party charged, no such Abatement shall be made, unless it shall be proved to the Satisfaction of the said Commissioners, that the Profits and Gains of such Trade or Business have fallen short, from some specific Cause to be alledged to them and proved, since such Change or Succession took place, or by reason thereof; but such Person so Succeeding to the same shall be liable to the Payment of the full Duties thereon, without any new Assessment.
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Relief from double Assessments.
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CXLIX. And be it further enacted, That whenever any Person or Persons shall have been or shall be assessed in one District to the last-mentioned Duties, whether charged on such Person or Persons on his, her, or their own Accounts, or, in any of the Characters herein-before described, on the Behalf of any other Person or Persons, and shall have been or shall be again assessed in another District for the same Cause and on the same Account, it shall be lawful for such Person or Persons to apply to the Commissioners for general Purposes, acting in or for the Division or Place for which such Persons shall have been to assessed as aforesaid, for the Purpose of being relieved from such double Assessment; and the Commissioners acting for the Division or Place within which such Person or Persons shall have been first assessed to the said Duties, shall, upon Application, give, or cause to be given, a Certificate under the Hands of any Two of such Commissioners, of the Amount of the Assessment there made, which Certificate shall be given gratis; upon the Production of which Certificate to the Commissioners for general Purposes acting for such other District, within which such Person or Persons shall have been assessed for the same Cause, and on the same Account, such last-mentioned Commissioners shall Cause the double Assessment made in such District, or such Part thereof for which such double Assessment shall be made, to be vacated, so that such Person or Persons may not remain charged by more than one Assessment for the same Cause and on the same Account.
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Mode of assessing Commissioners to Duties under Schedule (D.).
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CL. And be it further enacted, That the Commissioners acting in the Execution of this Act for any District, as Commissioners for the general Purposes of this Act, shall be charged and assessed to the Duties contained in Schedule (D.), if liable thereto, by the additional Commissioners for the same District; and the additional Commissioners acting for the same District shall be charged and assessed to the said Duties by each other respectively, and according as they ought to be charged; and that any Two of the said respective Commissioners acting for any District, shall respectively, be competent to assess any other Person acting as such Commissioner for the same District, in like Manner, and with and under the like Powers, as if such Person had not acted as such Commissioners; and the said several Commissioners shall respectively divide themselve in such Manner as that every such Commissioner shall be assessed by Two other Commissioners, and the Appeal therefrom (if any) may be determined by Two Commissioners for general Purposes, neither of whom shall be concerned or interested in the Determination thereof, either for himself or herself, or in any Character before described, for any other Person or Persons; and the said additional Commissioners shall respectively establish such Regulations amongst themselves, for charging and assessing each other in Manner aforesaid, as may most effectually secure a fair and impartial Assessment upon every Commissioner, according to the true Intent and Meaning of this Act; provided that any Commissioner, whose Statement or Schedule shall be under Consideration, or shall be concerned or interested therein, either for himself or for any other Person or Persons, in any Character before described, shall have no Voice, and shall hot be present, except upon an Appeal for the Purpose of being examined viv[html] voce by the Commissioners then having his Assessment or Schedule under Consideration, but shall withdraw during the Consideration and Determination thereof.
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Assessments of the Duties to be charged under the Provision of Schedule (D.) to be entered and Certificates of the Amount to be delivered by a Number or Letter with out the Name of the Parties assessed, where the Parties intend Payment into the Bank, etc.
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CLI. And be it further enabled, That all Assessments made upon Profits or Gains under Schedule (D.), made by the Commissioners for general Purposes, shall be entered in Books, with the Name and Names, or the Description of the Person or Persons, Corporations, Companies, or Societies of Persons, to be charged therewith, and their respective Places of Abode set opposite thereto, and which Entries shall respectively be numbered progressively, or lettered, or distinguished by Numbers or Letters, as the said respective Commissioners for the Purposes of this Act shall think proper; and that when and as soon as the said respective Commissioners shall have Caused to be made any such Entry in such Book, they shall deliver to the Person or Persons charged by such Assessment, or to some Person or Persons there attending on his, her, or their Behalf, in Case such Person or Persons shall have declared his, her, or their Intention to pay the Duty so affected into the Bank of England, or to the Receiver General or his Deputy, within the Time limited by this Act for Payment thereof, and the said Commissioners shall be satisfied with such Declaration, a Certificate under the Hands of Two or more of such Commissioners, specifying the Amount of the Sums to be paid within One Year upon such Assessment; and every such Certificate shall be numbered or lettered with the same Number or Letter, as the Entry in the Book of the said Commissioners to which such Certificate shall relate shall be marked and numbered or lettered, without naming or otherwise describing the Person or Persons charged thereby; which Certificate shall, on Production thereof, be a sufficient Authority to the Governor and Company of the Bank of England, and to the respective Receivers General and their Deputies in England, and the Receiver General, in Scotland and his Deputy or Deputies, from Time to Time to receive from any Person or Persons, bearing and producing such Certificate or Certificates, the Amount of the Sums therein contained, in such Proportions thereof as by this Act are made payable, by Instalments, and at the Times by this Act appointed for Payment thereof, or in Advance; and on the Payment of the Sums contained in any such Certificate, or any Proportion thereof, the said Governor, and Company, and the said Receivers General and their respective Deputies, shall give Certificates for the same,acknowledging the Receipt of the Sum paid on Account of the Certificate of the said respective Commissioners, by the Number and Letter marked, thereon, as before directed.
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Commissioners to deliver Warrants to Collection, except where Parties are assessed by a Number or Letter.
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CLII. And be it further enacted, That in all Cases where the Commissioners shall not have received a Declaration of the intended Payment into the Bank of England, or to the Receivers General or their Deputies respectively as aforesaid, of the Duty to be charged under Schedule (D.), or shall not be satisfied with such Declaration, they shall deliver a Duplicate of the Assessments to the Collector or Collectors, with the Names and Descriptions of the Parties charged therewith, together with their Warrants for collecting the same, in such Form and under the like Powers as they are authorized so collect the Duty under any of the other Schedules recited or contained in this Act; and if, after the Receipt of any such Declaration, the Duties shall not be duly satisfied and paid, the said Commissioners shall cause the Names of the Defaulters, and the Amount of Duty assessed on each, to be inserted from Time to Time in the Duplicate of such Collector, and the Warrant for collecting the same shall be of the like Force and Effect as if such Names and Sums had been inserted therein at the Time of issuing such Warrant.
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Commissioner to enter their Assessments in Books, and send Accounts to the Tax Office.
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CLIII. And be it further enacted, That the Commissioners for general Purposes, and also the additional Commissioners acting in relation to the Duties contained in Schedule (D.) shall, in their respective Books of Assessment, enter and Cause to be entered the several Amounts of the Sums assessed by them, and they shall from Time to Time make out, or cause to be made out, and shall transmit, or cause to be transmitted, to the Commissioners for the Affairs of Taxes, Accounts of the Amount of Duty assessed by them, distinguishing the Amount charged on each Person; which Accounts shall severally be made out with the Particulars required by this Act; and they shall also from Time to Time make out or cause to be made out, and shall transmit or Cause to be transmitted, to the Commissioners for the Affairs of Taxes, Lifts containing the Name, Description, and Place of Residence of all and every Person or Persons assessed by them respectively, as soon as the same conveniently can be done, which Lists shall be made out according to an alphabetical Arrangement of the respective Parishes or Places of Residence in their respective Districts.
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Commissioners to send Duplicates to the Remembrances and Receivers General.
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CLIV. And be it further enacted, That whenever such Assessments shall be completed in any District, the respective Commissioners for general Purposes acting therein, shall cause to be delivered a Duplicate on Parchment, under their Hands and Seals, fairly written, containing the whole Sums assessed by them, into the King’s Remembrancer’s Office of the Exchequer in England and Scotland respectively, and the said Commissioners shall also deliver a like Duplicate unto the respective Receivers General in England and Scotland respectively.
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Appointing Deputy Receivers in certain Places.
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CLV. And be it further enacted, That it shall be lawful for any Receiver General, at the Request of any Commissioner acting for general Purposes, in relation to the said last mentioned Duties, in or for any City or Town in Great Britain (except within the City of London, or within Ten Miles of the same), and with the Approbation of the Commissioners for the Affairs of Taxes, to appoint a fit and proper Person resident in such City or Town, Who shall give Security to the Satisfaction of the said Receiver General, to be his Deputy for the Receipt of such of the said last mentioned Duties arising within such City or Town, or within the District where such City or Town shall be situate, as shall be assessed under a Letter or Number pursuant to a Declaration of the Party’s Intention to pay the Duty to such Receiver General or his Deputy as aforesaid Regard being had in such Appointment to the Population and Extent of such City or Town, for which Deputy the said Receiver General shall be answerable; and it shall be lawful for the said respective Commissioners to allow to the Deputy so appointed, such Salary and Reward for his Attendance and Trouble therein, as shall be agreed upon between such Commissioners and the Person to be appointed such Deputy, and as shall be approved of by the said Commissioners for the Affairs of Taxes, not exceeding the Rate of One Penny Halfpenny of the Sum received by such Deputy, and paid over to such Receiver General, which Allowance such Deputy is hereby empowered to detain out of the Payments made on Account of each Instalment, as they shall be paid; and such Deputy shall, on some Day in every Week to be named in the Bond to be entered into by him, pay or remit to such Received General the whole Amount of the Duties then in his Hands, and shall faithfully account for the same to such Receiver General.
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Duplicates to be delivered to Deputy Receivers and Collectors, where Assessments are made under a Number or Letter under such, with Warrants for receiving the Duties.
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CLVI. And be it further enacted, That it shall be lawful for the respective Commissioners for general Purposes, to issue out and deliver co the respective Receivers General, except where a Deputy Receiver shall be appointed as herein is directed, and to such Deputies where such Appointments have been made, Duplicates of the Assessments made by them, containing the Sums assessed on each Person to whom a Certificate hath been delivered, by Letter or Number, together with the Number or Letter set opposite thereto in their respective Books before-mentioned, without naming such Persons, with their Warrants for their receiving the said Duties charged by such Commissioners respectively, is the same shall become payable as aforesaid; and all such Sums shall be paid to the respective Receivers General or Deputy Receivers, where such shall have been appointed, or into the Bank of England; and such Part thereof as shall not be so paid to them, shall be levied and collected as herein-after is mentioned; and in Default of the same being so levied, shall be recoverable as a Debt upon Record to the King’s Majesty, His Heirs and Successors, in Manner before directed in other Cases.
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Persons charged to pay the Duties into the Bank, or to the Receiver or Collector at their Election, and in Default the Duties may be levied as other Duties under the Commissioners for the Affairs of Taxes.
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CLVII. And be it further enacted, That the Duties payable on such last-mentioned Assessments, shall be paid either into the Bank of England, or to the Receivers General, or to the Deputy of such Receiver General, where such shall be appointed, at the Election of the Party charged, by such Instalments as by this Act directed, before the respective Days appointed for such Payments, according to the Regulations of this Act, or by Three or Two Instalments, or in One Sum in full, as the Parties shall choose; and the Certificates hereby required to be given on such Payments, shall be delivered to the respective Commissioners, or to One or more of them, or to their Clerk at their Office, before the Times when the same are hereby made payable, taking his or their Receipt for the same, which Receipt shall be a sufficient Discharge for the Money so paid, in Satisfaction of so much of the Assessment as shall be mentioned in such Certificate to be so paid; and if any Person shall neglect to pay the same at the Time and in the Manner hereby directed for Payment of such Duties, or haying paid the same shall neglect co deliver the Certificate required to be given in such Payment, as herein-before directed, it shall be lawful for the respective Commissioners for general Purposes; and they are hereby required to deliver a Duplicate of all Sums assessed on any Person or Persons who shall nave made Default in paying, or accounting for the Payment of the same; together with their Warrant to such Collector or Collectors as they shall appoint to levy the Sums in Arrear and unpaid, and which Duplicate shall be made out, and which Sums shall be levied according to the Regulations of the said recited Acts respectively.
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Payments to be entered in the Books at the Bank.
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CLVIII. And be it further enacted, That the Cashier of the Band of England shall, on the Receipt of any of the said last-mentioned Duties, enter the same in the Books to be provided for that Purpose, and all such Sums shall be entered under the Name, Letter, or Number contained in the Certificate; and every such Account kept at the Bank of England, shall be entered under the Head of “The Account of the Commissioners acting for the of” as the Case may require; and the Deputy Receivers and Collectors shall, on the like Receipt, Cause the same to be wrote off in their repetitive Duplicates; and the said Cashier or Cashirs, or Deputy or Deputies to such Receivers; or Collector or Collectors, shall, whenever he or they shall be required by the respective Commissioners for the Purposes of this Act, deliver to them a true Account of all Sums paid at the Bank of England, or to such Deputies or Collectors respectively, on Account of the Duties charged by them respectively, and shall also transmit to the Office of the Commissioners for the Affairs of Taxes, whenever required by them so to do, a true Account of the Sums so paid.
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Duties to be paid in Advance, subject to Discount.
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CLIX. And be it further enacted, That it shall be lawful for any Person or Persons, at any Time or Times during the Continuance of this Act, to pay or cause to be paid in Advance to the Governor and Company of the Bank of England, or to their Cashier or Cashiers, or to the Receiver General, or Deputy of any Receiver General appointed under this Act, any Sum or Sums of Money charged as last aforesaid, and to require a Certificate or Certificates acknowledging such Payment; and it shall be lawful for the Cashier or Cashiers of the said Bank of England, and for such Receiver or Deputy Receiver as aforesaid, on Production of the Notice or Certificate of such Assessment, at the Time of Payment of the said Duty in Advance (the Sum so paid not in any Case to be less than the Sum which appears by such Certificate to be payable by Two Instalments to make an Allowance at the Rate of Five Pounds per Centum per Annum, out of the Sum or Sums so paid in Advance, calculated upon such Sum or Sums for the Period or Periods by which each respective Sum shall be paid sooner than the Period prescribed by this Act for Payment thereof; and in every such Case the said Cashier or Cashiers, or Receiver or Deputy Receiver as aforesaid, shall give the Person paying the same a Certificate of such Payment, specifying therein the Number of Instalments thereby discharged, and the Amount of the Allowance for such prompt Payment, and referring thereby to the Notice or Certificate of Assessment then produced, and the Name, Number, or Letter therein mentioned; and all such Allowances shall be made by the said Cashier or Cashiers, out of the Duties to be paid in at the Bank of England, at the Time of passing the same; and all Certificates made out by the Cashier or Cashiers of the Governor, and Company of the Bank of England as aforesaid, or by any Receiver or Deputy to any Receiver General appointed as herein mentioned, being delivered at the respective Offices of such Commissioners, shall be received by them as Cash in discharge of the Assessments; and shall be allowed to them in their Accounts.
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Recited Duties in Schedule (E.) and Rules, deemed part of this Act.
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CLX. And be it further enacted, That the Duty contained in the Schedule marked (E.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed a Part of this Act, and to refer to the said last-mentioned Duty; as if the same had been inserted herein under a special Enactments.
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SCHEDULE (E.)
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Rules for charging the said Duties.
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To be charged for all Salaries, Fees, or Profits whatever.
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Duties chargeable on the same by Acts of Parliament to be deducted.
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Provision respecting Arrears.
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First. —The said Duties shall be charged on the Person or Persons respectively, having, using, or exercising such Offices or Employments of Profit, or to whom such Annuities, Pensions, or Stipends shall be payable, for all Salaries, Fees, Wages, Perquisites or Profits whatsoever, accruing by reason of such Offices, Employments, or Pensions, after, deducting the Amount of Duties payable or chargeable on the same, by virtue of any Act or Acts of Parliament, where the same have been really and bend bon[html] fide paid and borne by the Party to be charged; and each Assessment in respect of such Offices or Employments shall be in force for One whole Year, and shall be levied for such Year without any new Assessment, not with standing a Change may have taken place in such Office or Employment, on the Person or Persons for the Time having or exercising the same; provided the Person quitting such Office or Employment, or dying within the Year, his or their Executors or Administrators, shall be liable for the Arrears due before or at the Time of his so quitting such Office or Employment, or dying, and for such further Portion of Time as shall then have elapsed, to be settled by the respective Commissioners; and his or their Successor or Successors shall be repaid such Sums as he or they shall have paid on Account of such Portion of the Year as aforesaid; and each Assessment in respect of such Annuity, Pension, or Stipend, shall be in force for One whole Year, unless the same shall cease or expire within the Year, by Lapse, Death, or otherwise; from which Period the Assessment thereon shall be discharged.
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Duties to be assessed for all the Offices in each Department in the Place where the Commissioners shall execute their Offices.
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Second. —The said Duties to be affected by the respective Commissioners, for all the Offices in each Department in the Place where the said Commissioners shall execute their Offices, although certain of the Offices in the same Department may be executed elsewhere, and shall be due and payable from the respective Officers and their respective Successors for the Time being.
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Description of Offices to be charged.
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Third. —The said Duties shall be paid on all publick Offices and Employments of Profit, of the Description herein-after mentioned within Great Britain; videlicet, Any Office belonging to either House of Parliament, or to any Court of Justice, whether of Law or Equity, in England or Scotland, Wales, the Duchy of Lancaster, the Duchy of Cornwall, or any Criminal or Justiciary or Ecclesiastical Court, or Court of Admiralty, or Commissary Court or Court Martial; any publick office held under the Civil Government of His Majesty, or in a any County Palatine, or the Duchy of Cornwall; any Commissioned Officer, serving on the Staff, or belonging to His Majesty’s Army in any Regiment of Artillery, Cavalry. Infantry, Royal Marines, Royal Garrison Battalions or Corps of Engineers, or Royal Artificers; any Officer in the Navy, or in the Militia, or Volunteers; any Office or Employment of Profit held under any Ecclesiastical Body, whether Aggregate or Sole, or under any publick Corporation. Company, or Society, whether Corporate or not Corporate; any Office or Employment of Profit under any publick Institution, or on any publick Foundation, of whatever Nature or for whatever Purpose the same may be established; any Office or Employment of Profit in any County, Riding, or Division, Shire or Stewartry, or in any City, Borough, Town Corporate, or Place, or under any Trusts, or Guardians of any Fund, Tolls, or Duties, to be exercised in such County, Riding, Division, Shire or Stewartry, City, Borough, Town Corporate, or Place, or under any Trusts, or Guardians of any Fund, Tolls, or Duties, to be exercised in such County, Riding, Division, Shire or Stewartry, City, Borough, Town Corporate, or Place, an every other publick Office or Employment of Profit of a publick Nature.
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Fees, or other Emoluments, may be estimated on the Profits of the preceding Year, or on an Average of Three Years.
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Fourth.—The Perquisites to be assessed under this Act shall be deemed to be such Profits of Offices and Employments as arise from Fees or other Emoluments, and payable either by the Crown or the Subjects in the Course of executing such Offices or Employments, and shall and may be estimated either on the Profits of the preceding Year, or of the fair and just Average of One Year, of the Amount of the Profits thereof in the Three Years preceding such Years, in each Case respectively ending on the Fifth Day of April in each Year, or such other Day of each Year on which the Accounts of such Profits have been usually made up.
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The Duties on Salaries, Fees, Pensions, etc. payable at any publick Office, to be stopped in case of Non payment.
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Fifth.—In all Cases where any Salaries, Fees, Wages, or other Perquisites or Profits, or any Annuities, Pensions, or Stipends, shall be payable at the Receipt of the Exchequer, or at any publick Office, or by any Officer of His Majesty’s Household, or by any of His Majesty’s Receivers or Paymasters, or by any Agent or Agents employed in that Behalf, then and in every such Case, the Duties chargeable under this Act, in respect of such Salaries, Fees, Wages, Perquisites, or Profits, or in respect of such Annuities, Pensions, or Stipends, shall and may, in case of Nonpayment thereof, be detained and stopped out of the in case of Nonpayment thereof, be detained and stopped out of the same, or out of any Money which shall be payable upon such Salaries, Fees, Wages, Perquisites, or Profits, or upon such Annuities, Pensions, or Stipends, or for the Arrears thereof, whenever the same shall happen, and be applied to the Satisfaction of the Duties on such Offices or Employments, or on such Annuities, Pensions, or Stipends respectively (not being otherwise paid) in the Manner directed by this Act; and whenever the same to payable shall be assessed by Commissioners for general Purposes in their respective Districts, they shall transmit an Account of the Amount of the Duty assessed, to the Exchequer or office where the same are payable, in order that the Amount so assessed may be there stopped and detained.
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Duties on Salaries, etc. not arising from Offices mentioned in the foregoing Rule, to be stopped by Persons receiving such Salaries, Fees &c.
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Sixth.—In all Cases where the Salaries, Fees, Wages, Allowances, or Profits of any Officer, or Officers chargeable to the said Duties, shall not arise out of any of the Offices mentioned in the foregoing Rule, but shall arise from any other Office or Employment of Profit chargeable to the said Duties, and the Salaries, Fees, Wages, Perquisites, or Profits shall be payable at such Office, by any Officer or Officers thereof, or by any Receiver or Receivers of the same respectively, or by any Agent or Agents employed in that Behalf, the Duties chargeable under this Act, in respect of such Salaries, Fees, Wages, Perquisites, or Profits, shall be detained and stopped out of the same, or out of any Money which shall be paid upon such Salaries, Fees, Wages, Perquisites, or Profits, or for Arrears thereof, whenever the same shall happen, and be applied to the Satisfaction of the Duties (not otherwise paid) in the Manner directed by this Act.
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Such Portion of the Duties as are charged with Sums payable-to any other persons, to be deducted out of the Sums payable to such Persons.
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Seventh.—Such Portion of the said Duties on Offices or Employments of Profit; or on Annuities; Pensions, or Stipends, as are charged with any Sum or Sums of Money payable to any other Person or Persons, shall be deducted our of the Sums payable to such other Person or Persons, as a like Rate on such Sums respectively would amount unto; and all such Persons, their Agents and Receivers, shall allow such Deductions and Payments upon Receipt of the Residue of such Sums.
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Duty charged upon the Principal in an Office upon Salaries paid to his Deputy or Clerk, to be deducted out of such Salaries.
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Eighth.—Such Portion of the said Duties charged on any Office or Employment of Profit executed by any Deputy or Clerk, or other Person employed under the Principal in such Office, and paid by such Principal out of the Salary, Fees, Wages, Perquisites or Profits of such Principal, shall be deducted cut of the Salary or Wages, so payable, as a like Rate on such Salary or Wages would amount unto; and all such Deputies, Clerks, and other Persons so employed; shall allow to their respective Principals such Deductions and Payments, upon the Receipt of the Residue of such Salaries or Wages.
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Payments on Receipt of Salaries, etc. or in passing Accounts or upon the Receipt of Pensions to be deducted.
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Ninth.—In estimating the Duty payable for any such Office or Employment of Profit; or any Pension, Annuity, or Stipend, all official Deductions and Payments made upon the Receipt of the Salaries, Fees, Wages, Perquisites, and Profits thereof, or in passing the Accounts belonging to such Office, or upon the Receipt of such Pension, Annuity, or Stipend, shall be allowed to be deducted, provided a due Account thereof be rendered to the said Commissioners, and proved to their Satisfaction.
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Pensions payable out of a Branch of Revenue, to be charged by the Commissioners there.
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Tenth.—In all Cases where any Annuities or Pensions shall be payable out of any particular Branch of the Publick Revenue, and at the Office of that Branch of Revenue, the Commissioners acting for that Department shall have Authority to assess and levy the same as a Salary or Wages payable thereout.
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Commissioners for the Duties on Offices in the publick Departments, to be appointed by the principal Officers belonging thereto.
Two or more Officers may be united under the same commissioners.
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CLXI. And, for the ordering, raising, levying, and paying of the said Sums of Money hereby made payable thereon, be it further enacted, That the Lord High Chancellor, Judges, and all and every the principal Officer or Officers of each Court or publick Department of Office under His Majesty throughout Great Britain, whether the same shall be Civil, Judicial, or Criminal, Ecclesiastical, or Commissariate, Military or Naval, shall have Authority to appoint Commissioners from and amongst the Officers of each Court or Department of Office respectively; and the Persons so appointed shall be Commissioners for executing this Act as aforesaid, and the Powers therein contained, in relation to the Offices in each such Court or Department respectively: Provided always, that in relation to each Department of Office, not being One of His Majesty’s Courts Civil, Judicial, or Criminal, or an Ecclesiastical or Commissariate Court, the Lords Commissioners of His Majesty’s Treasury for England, Wales, and Berwick-upon-Tweed, and the Barons of the Court of Exchequer in Scotland shall, whenever they think it expedient, settle and determine in what particular Departments Commissioners shall not be appointed, and in such Case shall settle and determine in what other Department of Office, the Officers of that Department wherein Commissioners shall not be appointed shall be assessed; and also whenever there shall be any Default in the Officers of any Department, or in any Court aforesaid, in appointing Commissioners, the said Commissioners of the Treasury and Barons of the Exchequer respectively, shall, within the Time herein limited, appoint fit and proper Persons, as directed by this Act, to be Commissioners for executing this Act in the several Courts or Departments of Offices aforesaid, for which they shall be appointed from and amongst the Officers in the several Departments respectively, uniting for the Purposes of this Act in Cases requiring the same Two or more Offices under the same Commissioners; but nevertheless with distinct Officers from each Office so united for assessing and collecting the same, as directed by this Act; and where any Dispute shall arise touching the Department in which any Office is executed, the said Lords Commissioners of the Treasury and Barons of the Court of Exchequer respectively as aforesaid, shall determine the same: Provided also, that where the Commissioners of One Department shall execute this Act in relation to any other Department, the Assessors and Collectors for such other Department shall be appointed from the Officers of such other Department, with all the Powers and Privileges appertaining to such Appointments: Provided also, that where no Appointment shall be made of Commissioners, before the Expiration of the Time limited by this Act, the Commissioners for executing this Act, in relation to the Duties on Lands and Tenements, shall in their several Districts also execute this Act in relation to the said Duties on Offices and Employments of Profit exercised within the same Districts respectively; and the Appointment of such Commissioners shall be notified to the Commissioners 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 such Notification in due Time shall be deemed full Proof of the Want of such Appointment.
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Appointment of Commissioners for Offices in Houses of Parliament, Counties Palatine, inferior Courts, and under Ecclesiastical Bodies.
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CLXII. And be it further enacted, That the Speaker and the Principal Clerk of either House of Parliament, the Principal or other Officers in the several Counties Palatine and the Duchy of Cornwall, or in any Ecclestastical Court, or in any inferior Court of Justice, whether of Law or Equity, or Criminal or Justiciary, or under any Ecclesiastical Body or Corporation, whether Aggregate or Sole, throughout Great Britain, shall appoint Commissioners from and amongst the Persons executing Offices in either House of Parliament, or in their respective Departments of Office, and the Persons so appointed, or any Three or more of them, not in any case exceeding Seven, shall be Commissioners for executing this Act and the Powers therein contained, in relation to the Places, Offices, and Employments of Profit in each House of Parliament, and in each such Department respectively, which Appointments shall be made, and the Names of the Commissioners shall be transmitted to the Office for taxes or to Barons of the Court of Exchequer in Scotland respectively, within or to the Barons of the Cout of Exchequer in Scotland respectively, within the Time herein limited: Provided always, that where no such Appointment shall be made of such last mentioned Commissioners before the Expiration of the Time limited by this Act, the Commissioners for executing this Act, in relation to the Duties on Lands and Tenements, shall, in their several Districts, on due Notice of such Default in the Manner herein directed, also execute this Act in relation to the Duties on such Offices or Employments of Profit exercised within the same Districts respectively.
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Commissioners for raising the Duties on Offices not belonging to any publick Department.
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CLXIII. And be it further enacted, That the Mayor, Aldermen, and Common Council, or the Bailiffs and capital Burgesses, or the Principal Officers or Members by whatever Name they shall 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 Case exceeding Seven, shall be Commissioners for executing this Act, and the Powers therein contained, in relation to the publick Offices or Employments of Profit in such City, Corporation, and Cinque Port, and in every Guild, Fraternity, Company, or Society, whether Corporate or not Corporate, within such City, Corporation, or Cinque Port, and for all Offices or Employments of Profit, (not being publick Offices or Employments of Profit under His Majesty), in such County, Riding, Shire, Stewartry, City, Liberty, Franchise, Town, or Place, whether in the Appointment of the Lieutenant, Custos Rotulorum, or the Justices or Magistrates, or Sheriff of such County, Riding, Shire, Stewartry, City, Liberty, Franchise, Town, or Place, or of any Trustees or Guardians of any Trust or Fund in such County, Riding, Shire, Stewartry, City, Town, or Place; and that for all Parochial Offices in any County, Riding, Shire, Stewartry, City, Town, or Place, (except Corporate Offices in Cities, Corporate Towns, Boroughs, or Places, or Offices in Cinque Ports as aforesaid) the Commissioners for executing this Act in relation to the Duties on Lands and Tenements, shall, in their several Districts, also execute this Act in relation to the said Duties on Offices in such County, Riding, Shire, Stewartry, City, Liberty, Franchise, Town, or Place, and such respective Commissioners shall and may exercise any of the Powers contained in this Act, in relation to any of the Duties herein mentioned, for causing due Returns to be made from the respective Officers within their respective Jurisdictions, and for compelling the Assessors to make their Certificates of Assessment, and returning the same, and for the due Collection of and accounting for the said Duties, and to act therein in all respects as fully and effectually as any other Commissioners are hereby empowered to act in relation to the said other Duties; provided the Monies collected of the said Duties under the respective Commissioners acting for such Offices in Corporate Cities, Boroughs, Towns, or Places aforesaid, or in the Cinque Ports, or in the several Counties, Ridings, Divisions, Shires, Stewartries, Cities, Liberties, Franchises, Towns, and Places, shall be paid to the Receiver General of the County, Riding, Shire, or Stewartry, and not otherwise, and that the like Duplicates shall be delivered of such last mentioned Duties as in other Cases where the same are directed to be paid in like Manner.
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Periods when Appointment of Commissioners is to be notified to the Tax Office; in Default of such Notification, the Appointment of Commissioners to devolve on the Treasury, or the Commissioners of the District to execute the Act.
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CLXIV. And be it further enacted; That the Appointment of commissoners for executing this Act, in relation to the Duties on Offices and Employments of Profit as aforesaid in England, Wales, and Berwick-upon-Tweed, shall respectively be notified to the Commissioners for the Affairs of Taxes, within One Calendar Month after the passing of this Act, with respect to the First Assessment under the same, and within One Calendar Month after the Fifth Day of April in any future Year; and in Default thereof, the Appointment of such Commissioners shall devolve on the Lords Commissioners of His Majesty’s Treasury; or the Commissioners of the District, as the Case may happen: Provided always, that such Appointment by the Commissioners of the Treasury shall take place within One Calendar Month after the Notification of such Default as aforesaid from the Commissioners for the Affairs of Taxes; and in case of no Appointment as last aforesaid, to be notified in like Manner, the Execution of this Act shall devolve on the Commissioners before mentioned appointed for the District in relation to the Duties on Lands Tenements, and Hereditaments; Provided also, that such Appointments by the Barons of the Exchequer in Scotland shall take place in every Case of such Default as aforesaid, from the Space of One Calendar Month after the respective Periods before limited; and in case no such Appointment shall be made by the said Barons within One Calendar Month after such Default, then the Execution of this Act shall devolve on the Commissioners before mentioned, appointed for the District in relation to the Duties on Lands, Tenements, or Hereditaments.
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Duration of the Appointment.
Commissioners appointed may continue to act.
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CLXV. And be it further enacted, That such Appointments shall be until other Commissioners shall be appointed, and which Appointments may be renewed annually on or before the Fifth Day of April in each Year during the Continuance of this Act: Provided always, that the Commissioners already appointed under the said recited Act, or to be appointed under this Act, may continue to act from Year to Year, so long as they are respectively willing to act, without any new Appointment, unless it shall be deemed expedient under the Powers of this Act, that any Department for which Commissioners have been appointed should be assessed under the Commissioners of any other Department.
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Persons assessed for Offices to be deemed to have exercised the same at the Head Office.
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CLXVI. And be it enacted, That every Person to be assessed for his Office or Employment, shall be deemed to have exercised the same at the Head Office of the Department under which such Office or Employment shall be held, and shall be rated for such Office or Employment as if exercised at such Head Office, although the Duties of such Office or Employment shall be performed, or the Profits or any Part thereof, arising from such Office or Employment, shall be payable elsewhere within or out of Great Britain; and all Assessments made on any inferior Officer or Officers, wherever they shall exercise their Office or Employment, shall be rated accordingly in the same District where such Head Office shall be established.
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In what Department Officers shall be assessed.
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CLXVII. And be it further enacted, That every Office shall be deemed to belong to, and to be assessed by or under the principal Officers of that Department by or under whom the Appointment to such Office was made; provided that where such Appointment shall be made by any inferior Officer in any Department, then such Office shall be assessed by the same Commissioners by whom such inferior Officer shall be chargeable for his office: Provided also, that where any such Appointment shall be held under the Great Seal or Privy Seal, either of England or Scotland, or shall be made under the Royal Sign Manual, or where any such Appointment shall be under the Hands or Seals of the Commissioners of His Majesty’s Treasury, and the same shall not be exercised in the Department of the Treasury, then the Officer holding the same shall be assessed in that Department where the Office shall have been executed: Provided also, that nothing herein contained shall be construed to limit the Right herein-before given to Commissioners of the District of assessing Offices before described within their respective Jurisdictions, although such Offices or any of them may not be held under their Appointment, or the Profits of such Offices may not be payable by them or their Order.
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Commissioners for raising the Duties on Pensions.
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CLXVIII. And be it further enacted, That for the better Execution of this Act, so far as the same relates to the Duties hereby granted on Annuities or Pensions payable by His Majesty, contained in Schedule (E.) and for the ordering, raising, levying, and paying of the several Sums of Money hereby made payable thereon, the principal Officers in the Receipt of His Majesty’s Exchequer in England, and the Remembrancer, Auditor, Receivers, and Clerks of the Pipe in the Exchequer in Scotland or their respective Deputies, shall be Commissioners for executing this Act, and all the Powers herein contained, in relation to the said last mentioned Duties, or shall respectively appoint Commissioners from and amongst the Officers of those Departments for such Purposes.
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Commissioners for Exchequer Annuities.
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CLXIX. And be it further enacted, That in respect of the Duties hereby granted on Annuities payable at the Exchequer, commonly called Exchequer Annuities, whether for Lives or Years, or depending on Survivorship, the same Commissioners who shall act in relation to Pensions payable by His Majesty at the said Exchequer, shall also be Commissioners for ordering, raising, levying, and paying the several Sums made payable on such Exchequer Annuities, and shall have Authority to exercise all and every the Powers of this Act in relation to Publick Annuities, and to retain and stop the Duty payable thereon in like Manner as is herein-before directed with regard to Bank Stock or South Sea Stock.
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Allowances to be made to the Trustees of the British Museum, and Exemptions allowed in the same Manner as now allowed to charitable Institutions.
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CLXX. Provided also and be it further enacted, That the like Allowances shall be granted to the Trustees of the British Museum, in respect of any Charge under Schedule (A.) to be made on the hands and Tenements vested in such Trustees, as are granted to Colleges and other Properties mentioned in No. V. of that Schedule, and the like Exemptions shall be allowed in respect of any Dividends of Stock vested in such Trustees, or any of them, or in any other for their Use, as are granted to charitable Institutions by this Act; and no Salary or Payment made or to be made out of His Majesty’s Exchequer to such Trustees, for the Use of such Institutions, shall be charged at the said Exchequer; provided all Salaries of Officers or Persons employed under the said Trustees shall be charged on the said Officers respectively.
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Commissioners to appoint Clerk, Assessors, and Collectors from the Officers in their Departments
Assessors to have Access to Documents, and may require Returns.
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CLXXI. And be it further enacted, That the several Commissioners authorized to act in the Execution of this Act, in relation to the Duties on Offices or Employments of Profit, and on Annuities, Pensions, or Stipends, as soon after their respective Appointments as conveniently can be done, in their respective Departments, shall meet at some convenient Place in order to qualify themselves by their taking the Oaths prescribed by this Act, and shall have Power to elect a Clerk, and an Assessor or Assessors, and a Collector or Collectors of the said Duties to be assessed by them, from and amongst the Officers in their respective Departments, and in the respective Departments under their Cognizance, which Assessors shall, within a Time to be fixed by the respective Commissioners, deliver to them their Certificates of Assessment in Writing under their Hands, to be verified upon their Oaths or solemn Affirmations, and not otherwise, of the full And just annual Value of all Offices and Employments of Profit chargeable under this Act, in the Department for which they shall be appointed Assessors, and of all Pensions, Annuities, and Stipends, estimated according to this Act, (after deducting the Sum and Sums payable thereout respectively by virtue of any former Act or Acts, Where the same have been really and bon[html] fide paid borne by the Party to be charged) with the Names and Surnames of the several Officers and Persons entitled to Pensions, Annuities, or Stipends, and the several Sums of Money they ought to pay by virtue of this Act at the Rate of One Shilling for every Twenty Shillings of such Value, without Abatement or Deduction, and without Concealment or Favour, upon Pain of Forfeiture for every Neglect in the Premises of any Sum not exceeding One hundred Pounds nor less than Twenty Pounds, which said Assessors are hereby strictly enjoined and required with all Care and Diligence to charge and assess themselves, and all other Officers, Clerks, and Persons employed in their respective Departments of Office, and with respect to the Duty on Pensions to charge and assess all Persons entitled unto any such Pensions, and respectively to make their Assessments according to the Provisions of this Act; and every such Assessor shall have free Access to all Documents and Papers whatever in their respective Offices, touching the Salaries, Fees, Wages, Perquisites, and Profits of any Officer, Clerk, or Person aforesaid, belonging to their respective Offices, and touching the Amount of the respective Pensions, and shall be at liberty, whenever the same may be necessary, to require Returns from the Parties themselves according to the Provisions of this Act, that they may be enabled to make a true Assessment in pursuance thereof.
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The full Value of Offices to be stated although Abatements or Exemptions are claimed.
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CLXXII. And be it further enacted, That in every Case, where any Person holding such Offices or Employments, or being entitled unto any Pension, Annuity, or Stipend as aforesaid, shall claim an Abatement under this Act, or to be discharged wholly from such Assessment, the Commissioners shall nevertheless set down iii such Assessment the Names of such Persons, and the full and just annual Value of such Offices, Employments, Pensions, Annuities, or Stipends; and the Claims to such Abatements shall be preferred and examined, and the Merits thereof shall be heard and determined under the Regulations of this Act with respect to other Assessments.
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Deputies to pay for Principals where they are in the Receipt of the Profits.
Officers receiving Salaries of Fees to be answerable for Duties.
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CLXXIII. And be it enacted, That where any Office or Employment of Profit chargeable by this Act is or shall be executed by Deputy, such Deputy shall in all Cases where he shall receive the Profits thereof, be answerable for and shall pay such Assessment as shall be charged thereon, and deduct the same out of the Profits of such Office or Employment; and where the Salaries, Fees, Wages, Emoluments, or Profits of any Officer or Officers in any such Office, shall be receivable by any One or more of the said Officers for the Use of such Officer or Officers, or as a Fund to be divided amongst such officers, in certain Proportions, the officer or officers receiving such Salaries, Fees, Wages, Perquisites, or Profits, shall be answerable for the Duties charged thereon, and shall pay the same, and deduct the same out of the Funds provided for such respective Offices or Employments, before any Division or Apportionment thereof; and in case of Refusal or Nonpayment thereof, shall be liable to such Distress as by this Act is prescribed against any Person having the Office or Employment, and to all other Remedies and Penalties respectively herein contained.
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Assessors to be furnished with Lists to ascertain the Value, and may require Returns, and to deliver a Certificate of Assessment.
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CLXXIV. And be it further enacted, That the proper Officers or their respective Deputies, and the Receivers and Paymasters in every public, Department of Office, and in every other Office for which Commissioners are hereby intended to be appointed for raising the Duties hereby charged on such Offices respectively, and any Agent or Agents by whom any Salaries, Fees, Wages, Perquisites, or Profits, shall be payable, shall, upon Request to them made by the respective Assessors for the said respective Duties, deliver gratis true Lists or Accounts of all such Salaries, Fees, Wages, Perquisites, and Profits received by them, and belonging to such Offices respectively, and of all Pensions payable to them respectively, for the better Guidance of the said Assessors in charging the same; and if the said Assessors shall be dissatisfied with such Accounts, it shall be lawful for them to require any Officer whole Office shall not be truly valued in such Account, to prepare and produce to them, within the like Period of Time as is limited for the Returns of other Accounts by this Act, a List or Account of the Salaries, Fees, Wages, Perquisites, and Profits of the Office exercised by him, which Returns such Officer shall be obliged to make under the Penalties and Forfeitures contained in this Act for not making other Returns hereby required, and from Documents and Papers in their respective Offices, the said respective Assessors shall make their Certificates of Assessment upon the Persons holding such Offices, or entitled unto such Pensions respectively, according to the Annual Value thereof, at the Rate in the Schedule to this Act annexed, and shall, in like Manner as is before directed with respect to Assessors for any Parish or Place, bring in their said Certificates to the respective Commissioners for their Allowance, who shall forthwith set their Hands to the same, which Assessments shall be in force for One Year, commencing and payable at the like Periods as the Assessments in Parishes are made payable; and the said respective Commissioners for the Duties on Offices shall cause the like Duplicates to be made thereof, and delivered to Collectors, with like Warrants to collect the said Duties, as is before directed to be given to Collectors for any Parish or Place: and the said Collectors of the said Duties on Offices shall have the like Authority to demand and levy the said Duties, as is herein given to Collectors of any Parish or Place: Provided always, that in all Cases where any Salaries, Fees, Wages, Perquisites, or Profits of any Publick Office be detained and stopped out of the same, or out of any Monies which shall be paid thereupon, and the Amount of the Monies so detained or stopped of the Duties on Offices or Employments of Profit as aforesaid, shall be wrote off in the Books of the Collectors of the said Duties, in Satisfaction and Discharge thereof, or of so much thereof as shall be to detained; and the proper Officers in the respective Offices shall keep true Accounts of all Monies stopped, and (upon Request) shall give Copies of such Accounts to the proper Collectors of such Monies; and the Money so detained of the Duty on Annuities, Pensions, or Stipends, shall be accounted for and pain in the Manner herein-after directed.
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Department of Office to be answerable for Deficiencies, and Arrears to be re assessed.
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CLXXV. And be it further enacted, That the particular Department in which any Assessment shall be made of the said Duties on Offices and Employments of Profit, or on Annuities, Pensions, or Stipends, shall be answerable for the Amount of the Duties which shall be charged on the respective Officers of such Department, or on the Annuities, Pensions, or Stipends, payable by such Department, or the Officers thereof, and for the said Duties being duly detained and stopped at such Offices, or their being demanded and levied according to the Directions of this Act, as any Parish or Place is hereby made answerable for the Duties charged by virtue of this Act, in such Parish or Place, and the Arrears of such Duties as may arise from the Default or Failure of any Collector appointed to collect and levy the same, or of any Officer or Person whose Duty it shall be to detain and stop the said Duties, shall be raised and levied of the particular Collectors, Officers, and other Persons who shall have collected, detained, or stopped such Duties, and shall not have paid over the same as by this Act is directed, under the Powers contained in the said recited Acts respectively, in the Case of a Collector therein mentioned; and that in Default of recovering the same as aforesaid, the said Arrears shall be assessed on the same Officers respectively, and on the Annuities, Pensions, and Stipends respectively, on which the said Duties shall have been charged, by duly apportioning the same amongst the several Officers and Persons, assessed in the Assessment for the same Department, in the same Year in which such Re-assessment shall be made, according to the Amount of each Person’s Assessment therein as nearly as the Case will admit, and by the like Rules, Methods, and Directions by which the original Assessment was made, and under the like Powers as are herein or in the said recited Acts respectively given in other Cases of Re-assessment.
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Duties on Offices which cannot be stopped, to be certified in case of Non-payment to the Commissioners of the District where the Parties shall reside, who are to issue their Warrants for levying the same.
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CLXXVI. And be it further enacted, That where any Person having, using, or exercising any Office or Employment of Profit which shall be charged to the Duties by this Act granted thereon, and the said Duties cannot be detained and stopped in the Hands of the proper Officer or Officers, or in the Hands of any Agent or Agents employed to pay the Monies due in respect of the said Office or Employment, or the same Monies shall have been paid over to the Person or Persons having, using, or exercising the said Office or Employment, and such Person or Persons shall refuse or neglect to pay the Sum or Sums of Money charged upon him or them, any two or more of the Commissioners for raising the Duties on the said Offices shall and may, by writing under their Hands and Seals, certify such Neglect or Refusal, and the Sum payable by virtue of this Act, to the Commissioners for executing this Act in relation to Lands, Tenements, and Hereditaments, in the Parish or Place where such Officer or Officers shall reside; and any Two or more of such Commissioners are hereby authorized and required, upon Receipt of such Certificate, by Warrant under their Hands and Seals, to authorize and empower the respective Collectors of the said Duties, or the Collectors of the Parish or Place where such Officer or Officers reside, to levy the same by such Ways and Means as they are authorized to levy the Duties charged by them respectively, in pursuance of this Act, and such Collectors are hereby authorized to execute such Warrant accordingly, and which shall be executed under the like Powers and in like Manner as is herein-after directed, and as if such Officer or Officers was or were charged to the said Duties in such Parish or Place; and the Monies arising thereby shall be paid to the Collectors charged with the said Duties on such Office or Employment.
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No Qualification to be required of Commissioners on Offices and publick Annuities.
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CLXXVII. Provided always, and be it further enacted, That no Qualification shall be required of any of the Officers or Persons herein described to be Commissioners for the Duties on Offices, or on Employments of Profit, or on Pensions, Stipends, Annuities, Interest, or Dividends contained in the several Schedules, who shall act as such Commissioners by virtue of their several Offices, other than such Offices respectively, any Thing here in before contained to the contrary notwithstanding.
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Officers acting in raising the Duties on Offices liable to Penalties.
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CLXXVIII. And be it further enacted, That the respective Assessors and Collectors appointed to raise and assess, or levy, collect, and pay the Sums of Money to be charged on Offices or Employments of Profit, or on Annuities, Pensions, or Stipends payable by His Majesty by virtue of this Act, and also the Surveyors and Inspectors acting in relation to the said Duties, shall respectively be subject to the Penalties and Forfeitures for refusing or neglecting the Performance of their Duty, or for being guilty of any Fraud or Abuse in executing the same, as are inflicted on such Officers respectively by the said recited Act for the like Offences.
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Duty to be stopped or deducted when the principal Sums are payable.
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CLXXIX. Provided always, and be it enacted, That such of the said Duties granted by this Act, and the Contributions hereby authorized which may be detained or stopped, and deducted out of the Sums in respect whereof they shall be charged or deducted, shall be respectively detained at such Times in each Year as the said Sums shall be payable to the Person or Persons entitled thereto.
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Exemptions from Duties Upon Proof that the Income is less than 60 l. and Abatements allowed at the Rates in the Table upon Income amounting to 60% but less than 150 l. per Annum.
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CLXXX. Provided always, and be it further enacted, That every Person charged to the Duties hereby granted in respect of any Profits or Gains hereby charged, or liable to the Payment thereof in respect of any Sum or Sums arising from the Profits hereby charged, shall upon proving, as herein-after is mentioned, that the aggregate annual Amount of his, her, or their Income is less than the Sum of Sixty Pounds, be exempted from the Payment of the said Duties, and from all Deductions or Payments on Account thereof, or by reason of this Act, in Manner hereinafter mentioned, without any Alteration or Discharge of the Assessment; and that in all Cases where such aggregate annual Amount shall be Sixty Pounds or more, and shall be less than One hundred and fifty Pounds, such Person shall be entitled to such Allowance as may be necessary to reduce the Payment in each Case respectively, in the Proportion stated in the following Table; (this is to say),
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TABLE of the ABATED RATES of DUTY.
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Table of Rates where the aggregate annual Amount is 60 l. and less than 150 l.
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For every Twenty Shillings of such Amount:
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Where the said aggregate annual Amount shall be Sixty Pounds or more, and less than Seventy Pounds, the Sum of ---
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Three-pence.
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Where the said aggregate Amount shall be Seventy Pounds or more, and less than Eighty Pounds, the Sum of ---
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Four-pence.
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Where such aggregate annual Amount shall be Eighty Pounds or more, and less than Ninety Pounds, the Sum of ---
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Five-pence.
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Where such aggregate Amount shall be Ninety Pounds or more, and less than One hundred Pounds, the Sum of ---
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Sixpence.
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Where such aggregate Amount shall be One hundred Pounds or more, and shall be less than One hundred and ten Pounds, the Sum of --
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Seven-pence.
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Where such aggregate Amount shall be One hundred and ten Pounds or more, and shall be less than One hundred and twenty Pounds, the Sum of -
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Eight-pence.
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Where such aggregate Amount shall be One hundred and twenty Pounds or more, and less than One hundred and thirty Pounds, the Sum of -
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Nine-pence.
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Where such aggregate Amount shall be One hundred and thirty Pounds or more, and less than One hundred and forty Pounds, the Sum of -
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Ten-pence.
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Where such aggregate Amount shall be One hundred and forty Pounds or more, and less than One hundred and fifty Pounds, the Sum of -
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Eleven-pence.
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Claim to Abatement to be proved before the Commissioners.
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And every Claim to such Exemption or Abatement shall be claimed and proved, and the Proceedings thereupon shall be had before the respective Commissioners for general Purposes in the District where such Claimant shall reside pursuant to and under the Powers and Provisions by which the Duties in Schedule (D.) are herein directed to be ascertained, charged, levied, collected, and paid, but nevertheless subject to the Directions herein-after contained.
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Apportioning Abatement equally on Persons chargeable by several Schedules.
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CLXXXI. And, in order that such Exemption or Allowances, as may be claimed in respect of any Assessment or Assessments, made at the Rate of Duty, as expressed in Schedule (B.) may be estimated in a just Proportion to the other Duties charged by the other Schedules contained in this Act, be it further enacted, That for the Purposes of granting such Exemptions or Allowances, the Income arising from the Occupation of Lands of Tenements, if in England, wales, or Berwick-upon-Tweed, shall be estimated at Three Fourths of the annual Value thereof, and if in Scotland, at One Half of such annual Value; and after such Estimate, such Person shall be entitled to such Exemption as aforesaid, or to such Allowances as will reduce the Payment on the Whole of his, her, or their Income respectively, in the Proportions stated in the foregoing Table.
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Abatements of Children.
Where the annual Income is 60 l. and under 400 l. for each Child above Two, 4 l. per cent., 400 l. and under 1,000 l. for each Child above Two, 3 l. per cent,; 1,000 l. and under 5,000 l. for each Child above Two 2 l. Per Cent.; 5,000 l. and upwards, for each Child above Two, 2 l. per Cent.
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CLXXXII. And be it further enacted, That every Person having more than Two Children born in lawful Wedlock, and bona fide maintained at the Expence of such Person, shall, for every Child above Two, be entitled to the respective Abatements following; (that is to say) where the aggregate annual Amount of the Income of such Person is Sixty Pounds or upwards, and under Four hundred Pounds a Year, there shall be allowed for each Child above Two, a Sum after the Rate of Four Pounds per Centum on such aggregate annual Amount, and in proportion to the Duty chargeable on that Amount, to be ascertained by such Tables as have been or shall be transmitted to the respective Commissioners for that Purpose; and where such annual aggregate Amount shall be Four hundred Pounds, and under One thousand Pounds per Annum, an Abatement after the Rate of Three Pounds per Centum for each such Child above Two; and where such aggregate annual Amount shall be One thousand Pounds, and under Five thousand Pounds, an Abatement after the Rate of Two Pounds per Centum for each such Child above Two; and where such aggregate anneal Amount shall be Five thousand Pounds or upwards, an Abatement after , the Rate of One Pound per Centum for each such Child above Two; provided that such Claimant shall, within such Time as herein-after is directed, deliver a Declaration in Writing, containing the whole Number of such Children, and their respective Names and Places of Residence, and which of them are a Part of the Family, or reside elsewhere as aforesaid; Provided also, that the Children by any former Marriage, either of the Husband or Wife, or of the Husband or Wife deceased, shall equally entitle such Person to the Benefit of such Abatements as his or her own Children.
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Declarations to be made by Persons claiming Abatements to the Commissioners who may allow the same.
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CLXXXIII. And, in order that due Provision may be made for granting the said Exemption or Allowances in the Three preceding Clauses, be it further enacted, That every Person claiming such Exemption or Allowances as aforesaid, in respect of the Duties assessed upon him or her shall, within the Time limited by this Act for making Returns of the Duty chargeable as directed by this Act, or within such further Time as the respective Commissioners shall, for special Cause assigned, allow, deliver, or cause to be delivered, to the Assessor or Assessors of the Parish or Place where such Claimant shall reside, and not elsewhere, a Declaration in Writing, signed by him or her, of his or her Intention to claim such Exemption or Allowances, which Declaration shall be in such Form as may be directed under the Authority of this Act, declaring therein the particular Source or Sources from whence such Income shall arise, and the particular Amount arising from each Source, and also every Sum of annual Interest, or other annual Payment reserved or charged thereon, whereby the Income shall or may be diminished, to which Declaration every Surveyor or Inspector shall have Access to take Copies of or Extracts from, under the like Powers as in other Cases; and in every Case where the Surveyor or Inspector shall not object to such Declaration within Forty Days, or such further Time as the Commissioners, on just Cause, shall allow to him to make such Objection, it shall be lawful for the said Commissioners to grant such Exemption or Allowances, as the Case may require, in the Manner herein-after directed, without altering the Assessment; but in case the Surveyor or Inspector shall object thereto in Writing, suggesting that lie hath reason to believe that the Income of such Person is not truly declared therein in any Particular or Particulars, or not conformable to the Assessment or Assessments thereupon, then and in such Case, unless the major Part of the Commissioners present at the Time of taking such Objection into Consideration shall fee Cause to disallow such Objections, the Merits of such Claim shall be heard upon Appeal, subject to such Rules, Regulations, and Penalties as other Appeals under this Act are directed to be heard and determined.
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Claim to be made where the Claimant resides; Non-residents to claim by Affidavit.
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CLXXXIV. Provided always, and be it further enacted, That every such Claim shall be made to the Commissioners of the District where the Claimant shall reside; and if such Claimant shall be out of Great Britain, an Affidavit, stating the several Matters required by this Act, taken before any Person having Authority to administer an Oath in the Place where such Claimant shall reside, in any matter relating to any Part of the Publick Revenue of Great Britain, may be received by the respective Commissioners for executing this Act, in relation to the Assessment on which such Claim shall be founded.
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Persons claiming Abatements to deliver in a Declaration specifying the Amount of Payments.
Commissioners to grant Certificate of Exemption or Abatements and separate Certificates for separate Amounts due from different Sources.
Persons guilty of Fraud in making Claims, or obtaining Certificate, to forfeit 20 l.
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CLXXXV. And be it further enacted, That every Person claiming such Exemption or Allowance in respect any Deductions to which such Persons may be liable, out of any annual Payment from which Deductions are herein authorized to be made, which shall be payable to such Claimant, shall, within the like Period and in like Manner as aforesaid, deliver or cause to be delivered to the Commissioners in the District where such Person shall reside a further Declaration of his or her Intention to make such Claim; and every such last mentioned Declaration shall specify the annual Amount of every such Payment, and the Name or Names of the Person or Persons by whom the same is payable, which last mentioned Claim shall be proceed upon in like Manner as is before directed; provided that no such last mentioned Claim shall be allowed, unless the Claimant shall produce to the said Commissioners, being duly summoned by them for that Purpose, the Deed, Instrument, or Security, under which such Payment as aforesaid shall be to be made, or shall otherwise prove, to the Satisfaction of the said Commissioners, that the same is due and payable by virtue of a Charge, Reservation, or Contract, as herein-after mentioned; and in case any such last mentioned Claim shall be allowed as aforesaid, the Commissioners acting for such District or Department shall grant to such Claimant a Certificate, to be made out in such Form as may be directed under the Authority of this Act; and in every Case where such Claimant shall derive his or her Income, for which such Exemption or Allowance is made, from annual Payments from different Persons, a separate Certificate, in the Form before prescribed, shall be delivered for each of such separate Payments, in a due Proportion to the Amount of each Payment respectively, in order that each such Certificate may be separately applied as herein directed; and if any Person or Persons shall be guilty of any Fraud or Contrivance in making such Claim, or in obtaining any such Exemption or Allowance, or shall fraudulently conceal or untruly declare any Income or Amount of Income, or shall make a second Claim for the same Cause, he, she, or they so offending shall forfeit the Sum of Twenty Pounds, and Treble the Duty chargeable in respect of all the Sources of Income of such Person or Persons, and as if such Claim had not been allowed.
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In Claims for Allowance for Children, Income may be stated in one Sum.
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CLXXXVI. Provided always, and be it further enacted, That where the Claim shall be confined to the Allowance for Children maintained at the Expence of the Claimant, it shall be deemed a sufficient Compliance with the Directions of this Act if the Income shall be stated in One Sum, without Specifying the particular Sources. from whence such Income shall have arisen or shall arise, unless the Commissioners shall be dissatisfied with the Amount so stated, and shall require the same to be proved; in which Case they shall proceed as in other Cases of Claims to Allowances under this Act.
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Exemptions and Allowance granted by following Rules.
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CLXXXVII. And be it further enacted, That the Exemptions and Allowances granted under the Authority of this Act shall be granted according to the following Rules, and as the same are applicable to the Case in question; which Rules shall be deemed a part of this Act, as if the same had been enacted herein under a special Enactment.
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How granted on Income wholly arising in the Parish of Residence.
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First. –In all Cases where Claims shall be preferred on the Ground of the Amount, of Income, or for Children, and shall be made in respect of the Charge on Property or Profits of the Claimants situate or arising wholly in the same Parish or Place where, the Claimant shall, reside, the Commissioners shall cause an Entry thereof to be made in their Books, with the Names of the Claimants, and the Amounts of their respective Incomes, as proved, and the Amount of the Sums allowed to each Claimant, distinguishing the Allowances on the Ground of Income from the Allowances for Children; and whenever all such Claims shall have been determined, they shall sign One Schedule of all such Allowances, with Reference to the particular Assessments from, which such Allowances are to be taken, and, deliver the same to the Collector or Collectors of the Parish or Place where such Claimants are charged, without altering the Assessment, which Schedule shall be received by such Collector or Collector as Cash.
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How granted on Income arising if, different Parishes in the same Districts.
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or in different Districts.
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Second. —In all Cases where any such Claim as aforesaid shall be made in respect of the Charge on Property or Profits of the Claimants situate or arising in different Parishes or Places in the same District, and by the same Commissioners, or partly, on such Property or Profits, and partly, in respect of any annual Payment arising out of Property or Profits charged upon any Person or Persons other than the Claimant, and the Assessment on such Claimant in any One Parish or Place in the District where such Claim shall be made, shall be sufficient to answer the Amount of the Allowance made to such Claimant, it shall be lawful for the Commissioners, to allow the whole Sum in such One. Parish or Place, and to proceed therein, as in the First Rule, as if the whole Property, or Profits of the Claimant had arisen in such One Parish or Place; and where One such Assessment shall not be sufficient, they shall apportion the Allowance between Two or more such Assessments, in such Manner as they shall think fit, without Regard to the Proportion in which such Property or Profits in each such Parish or Place shall have been assessed, and so as to give Relief to the Party in the Most convenient Manner, and shall make their Entries of Discharge in the Books of the respective Parishes accordingly; and where such Claim shall be made in respect of the Charge on Property or Profits of the Claimant situate or arising in different Parishes or Places situate in different Districts of Commissioners, then the Commissioners by whom the Claim shall have been allowed, shall grant a Certificate for such Part of the Allowance as shall be to be made out of that District where the Claim was so allowed; all which Certificates shall be delivered to the Collectors of the respective Parishes where the Assessments to which such Certificates relate shall have been made; and the Collector or Collectors shall receive such Certificates as Cash, and shall act in all Respects as if the Amount of the Allowance in each Parish or Place had been in Proportion to the Assessment therein; and shall be returned to the Commissioners of the same District in the Manner directed by the Seventh Rule herein-after set forth, in order that the said Commissioners may enter the same in their Books in Discharge of the Sums so certified, and as if the same Allowances had been granted by them in the Manner directed in other Cases falling within the said First and Second Rules.
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Where the Income arises from annual Payments from Property charged on others, which cannot be satisfied by an Assessment on the Party, a Certificate to be granted.
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Third. —In all Cases where any such Claim as aforesaid shall be made in respect of any annual Payment, arising out of Property of Profits charged upon any Person or Persons other than the Claimant, either wholly or in Part, and which cannot be satisfied out of any Assessments made on the Claimant according to the Second Rule, a Certificate, signed by the Commissioners granting the Allowance, shall in each Case be delivered to such Claimant in respect of such annual Payment, specifying the Amount of Income of the Claimant, the Amount of such annual Payment, and by whom payable, and the Amount of the Allowance in respect of such annual Payment, which shall in every Case be the Sum by which the Duty of One Shilling on every Twenty Shillings of such annual Payment, is diminished by such Allowance.
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Certificates to be delivered to the Party making the Payment;
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Fourth. —Every Certificate granted according to the Third Rule, shall be delivered to the Person from whom the annual Payment mentioned therein shall be payable at the Time of such Payment, and shall be an Authority to the Claimant to demand the Amount of such Allowance, together with the Residue of such annual Payment, without further Deduction thereout than such Sums, if any, as shall such Allowance remain chargeable in respect of such annual Payment.
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and by him to the Collector.
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Fifth. —Every Certificate granted under the Third Rule, and delivered to the Person mentioned therein as liable to such annual Payment, shall be transferred to the Collector or Collectors of the Parish or Place where such Person shall reside, by Indorsement under the Hand of such Person, and shall be received from such Person by such Collector as Cash, on Account of the Person indorsing the same.
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Certificate to operate by satisfying the Assessment unpaid, or to entitle the Bearer to Repayment,
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Sixth. —Every Certificate granted under the Authority of this Act, and delivered to any Collector or Collectors as aforesaid, either by the Commissioners or the Person named therein, shall be applied in Discharge or Satisfaction of so much of the Duty charged on and then payable by the Person delivering the same, or on whose Account the Allowance was granted; and in case the Assessments on such Persons shall have been fully paid and satisfied before the Delivery of such Certificates, or in case such Assessment shall be insufficient, or no such Assessment shall have been made on such Persons in the Parish where such Certificates shall be delivered, the said Collector or Collectors shall pay, to the Persons on whose Account such Certificates were grated, or by whom the same was transferred by Indorsement, the Amount of the Allowances granted thereby, or so much thereof as shall be necessary.
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Certificates to be delivered to Commissioners by Collector, who shall receive a Schedule of Discharge.
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Seventh. —Every Certificate transferred to any Collector or Collectors by Indorsement, shall be numbered progressively by him or them, and, before the Accounts for that Year shall be closed, shall be delivered to the Clerk of the Commissioners of the District by the respective Collectors, taking the Clerk’s Receipt for the same; who shall enter the same in a Book to be provided for that Purpose in their Order as numbered progressively; and the said Commissioners shall cause a Schedule thereof to be carefully prepared for each Parish or Place in their District, which shall be signed by them, and delivered to the Receiver General in discharge of so much of the Assessments in such Parishes or Places respectively; all which Schedules, made and signed under the Authority of this Act, shall be allowed in the Accounts of the respective Receivers General.
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Exemption in respect of Incomes under 60 l.
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CLXXXVIII. Provided always, and be it further enacted, That where the Income returned shall be under Sixty Pounds, and shall arise as herein-after described, the Exemption in respect thereof shall be granted according to the following Rules; which Rules shall be deemed a Part of this Act as if the same had been enacted herein under a special Enactment.
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Manner of exempting Income under 60 l. by Parish Inquisitions.
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Commissioners to select Seven in large Parishes to make the Inquisition
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Whenever the Assessor Assessors of any Parish or Place shall have received any Declaration of Claim to an Exemption, wherein the Income shall wholly arise from Profits within the same Parish or Place, as less than Sixty Pounds per Annum, he or they shall forthwith deliver the same, if in England, to the Churchwardens and Overfeers of the Poor or One of them, and if in Scotland, to One of the Elders of the said Parish or Place; and such Churchwarden or Overfeer of the Poor and Elder respectively, shall forthwith call a Vestry or Meeting of the principal Inhabitants of such Parish or Place, to inquire into the Truth of such Declarations on their Oaths (which Oaths the said Churchwarden or Overfeer of the Poor and Elder respectively is hereby authorized and required to administer to any Number of such Vestry or Inhabitants, not in any Case exceeding Seven) diligently to inquire and make true Presentments of the Amount of Income of the respective Claimants to the best of their Judgement and Belief; and the said Churchwarden or Overfeer of the Poor and Elder respectively, may examine such Claimants, and may require the Attendance of any competent Persons to give Evidence, and may examine such Persons touching the Income of such Claimants, and after such Inquiry the Jury shall ascertain by their Verdict, or the Verdict of the major Part of them, the full and just Amount of the annual Profits and Gains of every such Claimant; and in and by their Verdict in Writing under their Hands shall return the several Amounts to the Assessor or Assessors aforesaid, as also the several Amounts of any Interest or other annual Payment to which such Claimants are liable, who shall deliver the same to the respective Commissioners for general Purposes of the same District: Provided always, that the said Commissioners, before the Allowance of such Claims, shall examine the Assessor or Assessors who shall respectively attend the Commissioners for that Purpose at such Time and Place as they shall appoint, touching the Inquiry and Return so made; and if the said Commissioners shall be satisfied with the Returns so made, they shall cause the Estimates to be entered in their Books as returned in such Verdict, and make an Assessment thereon at the Rate prescribed in the said recited Duties and this Act, and afterwards grant such Exemptions or Allowances as they may grant under the Authority of this Act, on the Amount of each Person’s Income returned in such Verdict; but in case the said Commissioners shall be dissatisfied with any Return by such Verdict, they shall hear and determine the Merits of such Claim as an Appeal, of which the Party shall have due Notice: And whenever the Vestry, or substantial Inhabitants of any Parish or Place, shall be so numerous as to require the Selection of Seven Persons to be summoned to the Meeting for the Purpose of such Inquiry as aforesaid, such Selection shall be made at the Discretion of the Commissioners for general Purposes acting for the District where such Parish or Place is situate, and the Expediency of such Selection shall be determined by them in every Case, of which they shall give Notice to the officiating Minister; and none other of the Vestry, or of the Inhabitants of such Parish or Place, shall be sworn upon such Inquiry.
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Joint Tenants, etc. may severally claim Abatements;
except Farms in one Demise, or not in exclusive Possession;
and except sleeping Partners.
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CLXXXIX. And be it further enacted, That Coparceners, Joint Tenants, or Tenants in Common of the Profits of any Property whatever, and any Tenants of Messuages, Lands, Tenements, Hereditaments, or Heritage, being in the actual Occupation thereof in Partnership, and entitled to the Profits thereof in Shares, and any Partners carrying on Trade, or exercising any Profession together, and entitled to the Profits thereof in Shares, may severally claim such Exemptions or Abatements, according to their respective Shares and Interests; and such Claims being duly provided to the Satisfaction of the Commissioners to whom the same are made, may be proceeded upon as in the Cases of several Interests: Provided always, that the Profits so arising shall not in any Case be charged separately to the Duty in respect of the Occupation of Lands so as to diminish the Rate chargeable on the Whole of the Profits of Lands comprized in one and the same Demise; nor where Lands shall be let without relinquishing the Possession by Lessor; or where the Lessee shall not be exclusively in the Possession and Occupation of the Lands so let: Provided also, that the Profits arising from any Trade or Profession carried on in Partnership, shall not be charged separately so as to diminish the Rate chargeable thereon, on Occasion of the Claim of any Partner therein, other than the ostensible acting Partners in such Trade or Profession.
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Claims may be made by Agents or Trustees on Account of others.
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CXC. And be it further enacted, That any 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 Commissioners, that the Party claiming such Exemption or Abatement 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 others, for the Purpose of being assessed on their Account in the first Instance, as herein-before directed.
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Claims to Abatements to be verified on Oath if required.
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CXCI. And be it further enacted, That in every Case of a Claim of Abatement as aforesaid, if the Commissioners for general Purposes shall think proper to require a Verification of the Declaration to be so delivered as aforesaid, or of the Statement delivered by the Party, or therein contained, or any Part thereof, they shall give Notice thereof to the Person or Persons claiming such Abatement to appear before them, to verify such Declaration or Statement; and every Person to whom such Notice shall be given shall, and he and she is hereby required to appear before the said Commissioners, and on Oath or solemn Affirmation, to be administered by One or more of the said Commissioners, to verify the Contents of his or her Declaration or Statement; and which Oath or Affirmation shall be, that the Contents of such Declaration are true, to the best of his or her Judgement or Belief; and which Oath or Affirmation shall be signed and subscribed, with the proper Name of the Party taking the same: Provided such Person shall be at Liberty to amend such Declaration or Statement, or any Part thereof, before he or she shall be required to take such Oath or Affirmation as aforesaid.
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Charging with Duty all annual Interest not otherwise charged, and providing for the Payment thereof by the Mode of Deduction.
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CXCII. And be it further enacted, That upon all Annuities, yearly Interest of Money, or other annual Payments, whether such Payments shall be payable within or out of Great Britain, either as a Charge on any Property of the Person or Persons paying the same, or as a Reservation thereout, or as a personal Debt or Obligation by virtue of any Contract, or whether the same shall be received and payable Half-yearly, or at any shorter or more distant Periods, there shall be charged for every Twenty Shillings of the annual Amount thereof the Sum of One Shilling, without Deduction, according to, and under and subject to the Provisions by which the Duty in Schedule (D.) may be charged; provided, that in every Case where the same shall be payable out of Profits or Gains charged by virtue of this Act, no Assessment shall be made upon the Person entitled to such Annuity, Interest, or other annual Payment, but the Whole of such Profits or Gains shall be charged with Duty on the Person liable to such annual Payment, without distinguishing such annual Payment, and the Person so liable to make such annual Payment, whether out of the Profits or Gains charged with Duty, or out of any annual Payment liable to Deduction, or from which a Deduction hath been made, shall be authorized to deduct out of such annual Payment at the Rate of One Shilling for every Twenty Shillings of the Amount thereof, except where the Party to whom the Payment is to be made shall produce a Certificate of Exemption or Abatement, as herein-before is mentioned, authorizing a Deduction at a lower Rate, or exempting the Payment on such Deduction; and the Person or Persons to whom such Payments are to be made, as are liable to Deduction, shall allow such Deduction accordingly upon the Receipt of the Residue of such Money; and the Person charged to the said Duties, or being liable to or having made such Deduction, shall be acquitted and discharged of so much Money as such Deduction shall amount unto, as if the Amount thereof had actually been paid unto the Person or Persons to whom such Payment shall have been due and payable; but in every Case where any annual Payment as aforesaid shall, by reason of the same being charged on any Property or Security in Ireland, or in the British Plantations, or in any other of His Majesty’s Dominions, or on any Foreign Property or Foreign Security, or otherwise, be received or receivable without any such Deduction as aforesaid; or where any such Payment shall be made from Profits or Gains not charged by this Act, or where any Interest of Money shall not be reserved, or charged or payable for the Period of One Year, then and in every such Case there shall be charged upon such Interest, Annuity, or other annual Payment as aforesaid, the Duty before mentioned, according to and under and subject to the several and respective Provisions by which the Duty in Schedule (D.) may be charged, and according to the Rules in the Case applicable thereto.
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Penalty on Persons not allowing Deductions for Annuities and Interest.
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CXCIII. And be it further enacted, That if any Person shall refuse to allow any Deduction authorized to be made by this Act out of any Rent or other annual Payment mentioned in the Ninth and Tenth Rules of Schedule (A.) or out of any Annuity, yearly Interest of Money, or other annual Payment mentioned in the preceding Clause, according to the Directions of this Act, or shall accept any Rent, Annuity, yearly Interest of Money, or other annual Payment aforesaid, without such Deduction being made, every such Person shall Forfeit the Sum of Fifty Pounds, and shall be liable to be charged for such Payment at Treble the Rate of Duty contained in this Act.
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Deductions on Payment of Interest of Money and other Payments from Profits charged under Schedule (D.) to be made by virtue of a Certificate from the Commissioners.
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CXCIV. And be it further enacted, That whenever it shall be proved to the Satisfaction of the said respective Commissioners, acting for the Purposes of this Act in the District where any Person making the Application shall reside, that any Interest of Money, Annuity, or other annual Payment, shall be annualy paid out of the Profits and Gains, bon[html] fide accounted for and charged by virtue of this Act, at the Rate and according to the Rules specified in Schedule (D.) without any Deduction on Account thereof, it shall be lawful for such Commissioners to grant a Certificate thereof, under their Hands or the Hands of any Two of them, in such Form as shall be directed under the Authority of this Act, which Certificate shall entitle the Person so assessed, upon Payment of such Interest, Annuity, Allowance, or Stipend, to abate and deduct so much thereof as a like Rate on such Interest, Annuity, Allowance, or Stipend, would amount unto; and all Persons to whom such Interest, Annuity, Allowance, or Stipend shall be paid, shall allow such Deductions and Payments upon Receipt of the Residue of such Interest, Annuity, Allowance, or Stipend; and the Person or Persons paying the same shall be acquitted and discharged of so much Money as a like Rate thereon would amount unto, as if the same had actually been paid unto the Person or Persons to whom such Interest, Annuity, Allowance, or Stipend, shall have been due and payable; provided no such Certificate shall be required where such Payments are to be made out of the Profits or Gains arising from Lands, Tenements, Hereditaments, or Heritages, as before mentioned, or of any Office or Employment of Profit, or out of any Annuity, Pension, Stipend, or any Dividend or Share in such publick Annuities as are herein mentioned, but such Deductions may be made without having obtained such Certificate.
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Commissioners to fine their Warrants of Collection.
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CXCV. And be it further enacted, That it shall be lawful for the respective Commissioners, or any Two or more of them, executing this Act in relation to the aforesaid Duties, or any of them, and they are hereby, respectively required, for the Districts for which they act, within One Calendar Month after the First Day of hearing Appeals, all Appeals then made being first determined, to issue out and deliver to the respective Collectors Duplicates of the aforesaid Duties, charged at the respective Rates mentioned in the respective Schedules herein recited, without Alteration on Account of any Exemption or Allowance made or to be made therefrom, together with their Warrants, as directed by the said recited Act respectively, for the speedy and effectually levying and collecting the said Duties as the same shall become payable, by Quarterly or Half-yearly Instalments, in the respective Parts of Great Britain as herein directed, distinguishing the Amount charged on each of the said recited Schedules; and such Part there of as cannot be levied and collected according to the Powers of this Act in the Parish or Place where the same are charged, shall be recoverable as a Debt upon Record to the King’s Majesty, His Heirs and Successors, with full Costs of Suit, and all Charges attending the same; and when so recovered, the said Duties shall be paid to the Receiver General, in Aid of the Parish or Place answerable for the same.
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Parish to be answerable for Collectors.
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CXCVI. And be it further enacted, That the Parish or Place in which any Assessment shall have been made, or shall be made, of the aforesaid Duties, shall be answerable for the Amount of the Duties which shall so have been or be charged in such Parish or Place, and for the said Duties being duly demanded of the respective Persons charged therewith, according to the Regulations contained in the said recited Acts respectively, by the Collector or Collectors appointed for such Parish or Place, and also for such Collector or Collectors duly paying the Sums by him or them received to the Receiver General of the said Duties, according to such Regulations.
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Arrears to be re-assessed.
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CXCVII. And be it further enacted, That any of the Arrears of the said Duties arising from the Default as aforesaid, or by the Failure of any Collector, for which any Parish or Place as aforesaid shall be answerable, shall be assessed within or upon such Parish or Place as soon after such Default shall be discovered as conveniently can be done, and shall be charged on the Amount of the Assessment which shall be made for the same Duties in the Year commencing from the Fifth Day of April preceding the Time of making such Re-assessment, by duly apportioning the Amount of such Arrear amongst the several Persons assessed in that Year, in the Assessment of the same Duties on which such Arrear shall have accrued, according to the Amount of each Person’s Assessment therein, as nearly as the Cafe will admit, and by the like Rules, Methods, and Directions, by which the original Assessment was made, to be raised and levied in such Manner as any Assessment may be by virtue of this Act raised and levied, under the Regulations of the said recited Acts respectively.
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Commissioners to adjust Times of Payment if the appointed Days are elapsed, and Sums to be paid not less than the Amount of Two Instalments on each Day.
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CXCVIII. And be it further enacted, That if it shall happen that this Act cannot be executed previous to the Time appointed for the Payment of the first or any subsequent Instalment of the said last mentioned Duties, or within the Year of Assessment, it shall be lawful for the Commissioners for general Purposes, who shall have made or allowed any Assessment after the Period appointed for any such Payment, which they are hereby declared to be competent to do whenever the same shall be necessary, to settle and adjust at what Time and in what Proportions the Instalment or Instalments of which the Time or Times for Payment shall then have elapsed, shall be paid, in such Manner as to them shall appear just and reasonable, Regard being had to the Number of Days appointed for the Payment of Instalments then to come (if any) in the Year of making the Assessment; provided, that on or before every Quarterly Day of Payment as herein mentioned, after the making such Assessment, in the same or any subsequent Year, the said Commissioners shall direct at least the Amount of Two Quarterly Payments to be made, until all Arrears, either for that or any former or subsequent Year, shall have been completed.
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Assessments to be for One Year, payable by Four Instalments.
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CXCIX. And be if further enacted, That every Assessment, to be made under this Act within the Year appointed for making the same, shall be deemed to be for the current Year, and shall be in force for such Year; and every Assessment made after the Expiration of any Year in which the same ought to have been made, through the Default of any Person, shall be deemed to be for the Whole of the Year current when the Assessment ought to have been made, and such Year shall commence from the Fifth Day of April One thousand eight hundred and five, for the first Assessment, and for every subsequent Assessment during the Continuance of this Act, from the Fifth Day of April in such Year; and the said Duties which shall be charged in England, Wales, and Berwick upon-Tweed, except where the same shall be detained and stopped at the respective Offices, shall be payable by Four Quarterly Instalments, at the Times following; videlicet, on or before the Twentieth Day of June for the First Quarterly Instalment; on or before the Twentieth Day of September, for the Second Quarterly Instalment; on or before the Twentieth Day of December, for the Third Quarterly Instalment; and on or before the Twentieth Day of March, for the last Quarterly Instalment, in each Year; and in Scotland, the said Duties shall be payable by Two Half-yearly Instalments; videlicet, on or before the Twentieth Day of September, for the First Half-yearly Instalment; and on or before the Twentieth Day of March, for the last Half-yearly Instalment; the Payment thereof for the first Year’s Assessment to be regulated, as to the Proportion of the Sums and Times of Payment, by the respective Commissioners, pursuant to the Directions herein-before contained: Provided always, that in respect of the Duties contained in Schedule (C.) the Duties thereon shall be payable Half-yearly, and at such Times as the Dividends, in respect whereof they shall be charged, are payable.
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Except the Duties contained in Schedule (C.) which are to be paid Half-yearly at the Time the Dividends are payable.
Notices to be given form Time to Time to Residents who have not been before charged.
Persons coming to reside in a District on Notice being left with them, to declare where charged, or deliver a Statement for the Purpose of being assessed, under a Penalty of 20 /.
Removing out of a Parish or Place without first discharging the Assessment, or not leaving sufficient Goods to satisfy the Arrear to forfeit 20 /.
Arrear to belevied by Distress in the District where the Party shall reside, and if sufficient Effects cannot be found, the Deficiency to be recoverable as a Debt of Record.
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CC. And be it further enacted, That if any Person or Persons shall come into any Parish or Place wherein such Person or Persons shall not have been before charged to the said last-mentioned Duties, contained in any of the said Schedules, for the said Year, the Assessor or Assessors, or Collector or Collectors, or any Inspector or Surveyor, shall give or leave Notice in Writing, to or for every such Person so residing within the Limits for which such Assessors, Collectors, Inspectors, or Surveyors, respectively act, to make out and deliver within Fourteen Days next ensuring the Day of giving such Notice, a Declaration in Writing, signed by him or her with his or her own proper Name, which shall specify the Name of the Parish or Place, County or Counties, wherein such Persons shall have been assessed as aforesaid for such Year, and also to produce the Certificate of such Assessment, or in Default thereof, to deliver a Statement for the Purpose of being assessed in such Parish or Place; and if any such Person as aforesaid, shall neglect or refuse to make out and sign, and deliver such Declaration or Statement as aforesaid, within the Time before-mentioned, or shall make any false or untrue Return therein in any Particular thereof, every such Person shall, for every such Offence, forfeit and pay a Sum not exceeding Twenty Pounds; and when in any Case it shall not appear in the Assessment of any Parish or Place for that Year, that any Person or Persons residing or being therein, shall have been assessed to the said Duties in the same Parish or Place, then and in such Case it shall be lawful to the respective Commissioners acting for the said District, and they are hereby required to proceed in Manner before directed to assets such Persons to the said several Duties, or either of them, in like Manner in every Respect as if such Person had been resident in such Parish or Place at the Time of the Publication of Notices as directed by this Act, unless such Person shall prove to their Satisfaction, that he or she hath been duly charged in some other Parish or Place, and hath paid or satisfied the Duties so charged; and if any Person or Persons, before or after Notice given to return a Statement as aforesaid, shall remove out of such Parish or Place without returning such Statement, or before an Assessment shall be made on him, her, or them, with Intent to evade an Assessment; or if any Person or Persons being assessed to the said Duties, shall remove out of the Parish or Place where he, she, or they shall have been assessed to the said Duties, without first paying or discharging all the said Duties charged upon him, her, or them, which shall then be due and payable, or without leaving in such Parish or Place sufficient Goods and Chattels whereon the said Duties in Arrear may be raised and levied, and the same shall remain in Arrear and unpaid for the Space of Twenty Days after the Time appointed by this Act for Payment thereof; every such Person shall, for every such Offence, forfeit and pay (over and above the said Duties so left unpaid as aforesaid) the Sum of Twenty Pounds; and in every such Case, and also in every Case where any Person or Persons shall reside, in any other Parish or Place than the Parish or Place where the Charge shall be made on him, her, or them, in pursuance of this Act, and the same shall be certified to the Commissioners for the Affairs of Taxes to be in Arrear and unsatisfied, in the Whole or in Part, it shall be lawful for the said Commissioners for the Affairs of Taxes, to certify to the Commissioners of the District within which such Person or Persons shall reside, the whole Amount of the Assessment made upon such Person or Persons; and such last-mentioned Commissioners shall thereupon issue a Warrant of Distress for the Recovery of the whole Duty that shall then have been assessed on such Person or Persons, together with the Costs and Charges attending the same; and if Goods or Chattels cannot be found whereon such Distress can be fully made, then and in every such Case the Whole of such Arrear of Duty, and Costs and Charges as aforesaid, or such Part thereof as cannot be levied and collected by Distress as aforesaid, shall be recoverable as a Debt upon Record to His Majesty, His Heirs and Successors, together with all Costs and Charges attending the same.
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Commissioners to settle Differences between Landlord and Tenant, or Persons to whom any Interest, Rent, Charge, or other annual Payment shall be made.
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CCI. And be it further enacted, That if any Difference shall arise between Tenant and Landlord, or any other Person or Persons to whom any Interest, Rent, Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, or other Rent or annual Payment, shall be payable, touching the Sums to be deducted thereout on account of the Duties hereby charged having been paid, or between the Occupier for the Time being and any former Occupier of any Messages, Bands, Tenements, Hereditaments, or Heritages, his, her, or their Executors, Administrators, or Assigns, touching the Proportion of Duty to be paid or allowed by either Party, the respective Commissioners for general Purposes, or any Two or more of them in their several Districts, shall have Authority, and they are hereby required to settle the Proportions of such Payments and Deductions as shall be according to the Directions of this Act; and the Judgement and Determination of such Commissioners shall be final.
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Contracts between Landlord and Tenants, or other Persons, not to be binding contrary to this Act.
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CCII. Provided always, and be it further enacted, That no Contract, Covenant, or Agreement between Landlord and Tenant, or any other Persons, touching the Payment of Taxes and Assessments to be charged on their respective Premises, shall be deemed or construed to 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 such Duties shall be charged upon and paid by the respective Occupiers, subject to such Deductions and Repayments as are by this Act authorized and allowed; and all such Deductions and Repayments shall be made and allowed accordingly, not-withstanding such Contracts, Covenants, or Agreements.
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Penalty on Persons fraudulently changing their Residence, or converting Property, or delivering false Statements.
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CCIII. And be it further enacted, That if any Person who ought to be charged by virtue of this Act, shall, by fraudulently changing, or having changed his or her Place of Residence, or by fraudulently converting, or having converted his or her Property, or any Part thereof, or by fraudulently releasing, assigning, or conveying, or having, fraudulently released, assigned, or conveyed the same, or any Part thereof, or by making and delivering any such Statement or Schedule as aforesaid which shall be false or fraudulent, or having any Property chargeable as last aforesaid, shall fraudulently convert or shall have fraudulently converted the same or any Part thereof, by altering or having altered any Security with relation to such Property, or by fraudulently rendering or having rendered the same, or any Part thereof, temporarily unproductive, in order that such Person may not be charged for the same or any Part thereof, or by any Falsehood, wilful Neglect, Fraud, Covin, Act, or Contrivance whatsoever, already used or practised, or to be used or practised, shall not be charged and assessed according to the true Intent and Meaning of this Act, every such Person shall, on Proof thereof before any Two or more of the said respective Commissioners for general Purposes acting for the District wherein such Person shall be chargeable, be charged and assessed Double the Amount of the Charge which ought to have been made on such Person (if no such Charge shall have been made); and if any such Charge shall have been made, which shall be less than the Charge which ought to have been made on such Person, then such Person shall be assessed and charged over and above such former Charge Double the Amount of the Difference between the Sum with which such Person shall have been charged, and the Sum with which he or she ought to have been charged, to be added to such Assessment and applied as in other Cases as aforesaid.
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Commissioners acting in relation to the Duties in Schedule (D.) may rectify Assessments when made upon Property which shall have been otherwise charged under this Act.
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CCIV. And be it further enacted, That if by any Error, an Assessment or any Part thereof, shall be made under this Act upon the Profits or Gains arising from any Property, or from any Office or Employment of Profit which shall have been otherwise charged under this Act, it shall be lawful for the said Commissioners acting for general Purposes in relation to the Duties contained in Schedule (D.) on due Proof thereof to their Satisfaction, to cause such Assessments, on such Part thereof as shall be so doubly assessed, to be vacated; and which Proof shall be either by a Certificate of the Assessment made on such Property, or on such Office or Employment, under the Hands of Two or more of the Commissioners by whom such last-mentioned Assessment shall have been made, and that the same is included in such last-mentioned Assessment, or by other lawful Evidence given on those Facts on the Oath or Oaths of any credible Witness or Witnesses: And whenever such Commissioners shall certify to the Commissioners for the Affairs of Taxes, that such Double Assessment hath been made, and is not vacated, and that Payment hath been made of both Assessments, it shall be lawful for the said Commissioners for the Affairs of Taxes, to order and direct the Receivers General who shall have received the Sums so doubly assessed, to repay the same to the Party, which Order shall be an Authority to such Receiver General to repay the same, and such Repayment shall be allowed in his Accounts.
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What Deductions shall not be allowed on making the Estimates.
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CCV. And be it further enacted, That in the Computation of Duty to be made under this Act in any of the Cases before-mentioned, either by the Party making the same, or by the respective Commissioners, it shall not be lawful to make any other Deductions therefrom than such as are expressly enumerated in this Act, nor to make any Deduction which by any of the Rules contained in the said Schedules or in this Act, are directed not to be allowed or made, nor to make any Deduction on Account of any annual Interest, Annuity, or other annual Payments, to be paid to any Person or Persons out of any Profits or Gains chargeable by this Act, except the Interest of Debts due to Foreigners not resident in Great Britain, in regard that a proportionate Part of the Duty so to be charged is allowed to be deducted on making such Payments; nor to make any Deduction from the Profits or Gains arising from any Property herein described, nor from any Office or Employment of Profit, on Account of Diminution of Capital employed, or of Loss sustained in any Trade, Manufacture, Adventure, or Concern.
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Parents and Guardians liable for Infants, and Executors for Persons dying.
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CCVI. And be it further enacted, That where any Person or Persons, chargeable with the Duties hereby made payable as aforesaid, shall be under the Age of Twenty-one Years, or where any Persons so chargeable shall die, in every such Case the Parents, Guardians, or Tutors of such Infants respectively, upon Default of Payment by such Infants, and the Executors and Administrators of the Persons so dying, shall be and are hereby made liable to and charged with the Payments which the said Infants ought to have made, or the Persons so dying were chargeable with; and if such Parents, Guardians, or Tutors, or such Executors or Administrators, shall neglect or refuse to pay as aforesaid, it shall be lawful to proceed against them in like Manner as against any other Person or Persons making Default of Payment of the said Duties; and all Parents, Guardians, or Tutors, making Payment as aforesaid, shall be allowed all and every Sum and Sums paid for such Infants, in his, her, or their Accounts; and all Executors and Administrators shall be allowed to deduct all such Payments out of the Assets of the Persons so dying.
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Persons giving false Evidence, or swearing falsely, liable to the Penalties of Perjury.
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CCVII. And be it further enacted, That if any Person upon any such Examination on Oath or Affirmation, or in any Affidavit, Deposition, or Affirmation authorized by this Act, shall wilfully and corruptly give false Evidence, or shall wilfully and corruptly swear or affirm any Matter or Thing which shall be false or untrue, every such Person so offending, and being thereof duly convicted, shall be and is hereby declared to be subject and liable to such Pains and Penalties, as by any Law now in being Persons convicted of wilful and corrupt Perjury are subject and liable to.
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Indictments may be tried in the County where the Affidavit was exhibited.
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CCVIII. And be it further enacted, That any Indictment or Information for Perjury committed in any such Affidavit, Deposition, or Affirmation as aforesaid, whether the same shall be taken or made within Great Britain or without, shall and may be said, tried, and determined in the County where such Affidavit, Deposition, or Affirmation, shall be exhibited to the Commissioners in pursuance of this Act.
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Punishment of Persons guilty of forgoing or altering Certificates or Receipts given under this Act.
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CCIX. And be it further enacted, That if any Person or Persons shall forge, counterfeit, or alter, or cause or procure to be forged, counterfeited, or altered, or knowingly or wilfully act or assist in forging; counterfeiting, or altering any Certificate or Certificates of the said Commissioners, acting in the Execution of this Act, authorizing or purporting to authorize any Allowance, Abatement, or Exemption under this Act, or the Receipt of any Sum or Sums contained in any Certificate or Certificates of the said Commissioners, after the same shall have been delivered by the said Commissioners, or any Certificate or Receipt which the Cashier or Cashiers of the Bank of England, or any Receiver General or his Deputy, are or is by this Act authorized to give on the Receipt of any Money payable under this Act, or shall utter any such forged, counterfeited, or altered Certificate, or any such Receipt, with Intent to defraud His Majesty, His Heirs or Successors, or any Body, or Bodies Politick or Corporate, or any Person whomsoever, then and in every such Case all and every Person or Persons so offending, and being thereof lawfully convicted, shall be adjudged guilty of Felony, and shall be transported for the Term of Fourteen Years.
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Prescribing the Evidence to be received in Court, of Persons being Commissioners or Officers.
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CCX. And be it further enacted, That if upon the Trial of any Indictment, Information, Action, Suit, or Prosecution whatsoever, or in any Proceedings relative thereto, under and by virtue of this and the said recited Act, any Question shall arise whether any Person be a Commissioner or Officer of or for the said Duties, or commissioned or appointed to act as such, then and in every such Case, Proof may be made and admitted, that such Person was reputed to be or had acted as such Commissioner or Officer, or acted under such Commission or Appointment at the Time and Times respectively, when the Matter or Matters in controversy upon such Trial or Trials, or other Proceedings, shall happen to have been done or committed, or omitted to have been done or performed, without producing or proving the particular Commission, Appointment, Nomination, or other Authority, whereby such Commissioner or Officer was constituted and Authority, whereby such Commissioner or Officer was constituted and appointed; and that in every such Case such Proof shall be deemed and taken by all Judges, Justices, or Commissioners, before whom any such Trial or Proceedings shall be had, to be good and legal Evidence, unless by other Evidence the contrary shall be made to appear; any Law or Usage to the contrary thereof notwithstanding.
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Voluntary Contributions may be received at the Bank.
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CCXI. And whereas His Majesty’s Subjects residing out of Great Britain, and others, may be desirous of voluntarily contributing towards the Purposes of this Act; be it further enacted, That it shall be lawful for any Person or Persons, Body Corporate or Politick, and at any Time or Times during the Continuance of this Act, to pay or cause to be paid to the said Governor or Company, or to their Cashier or Cashiers, or other Person or Persons to be authorized by them, any Sum or Sums of Money as and for a voluntary Contribution, for the Purpose of carrying on the War, and in such Case to require a Certificate or Certificates for the same, acknowledging the Payment of such voluntary Contribution; which Sums to be paid as aforesaid, for which such Certificates shall be required, shall be deemed and taken to be voluntary Contributions of such Persons, Body Politick or Corporate respectively, towards effecting the Purposes of this and the said recited Act, and shall be applied as the other Monies paid into the Bank of England by virtue of this Act may be applied.
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Bank to open an Account with the Treasury.
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CCXII. And be it further enacted, That the Governors and Directors of the Bank of England shall open an Account in their Books with the Commissioners of His Majesty’s Treasury for the Time being, for each Year during the Continuance of this Act, under the Title of The Commissioners of the Treasury on Account of Contributions granted and allowed by Parliament for the Year and shall carry to the Credit of such Account all the Monies authorized by this Act to be paid to the Governor and Company of the said Bank of England, or to their Cashier or Cashiers, or other Person or Persons to be authorized by them, within each such Year, during the Continuance of this Act.
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Power to return Money erroneously paid.
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CCXIII. And be it further enacted, That where any Person or Persons shall have paid, or shall hereafter pay into the Bank of England, or to any Receiver General, any Sum or Sums of Money on Account of the Duties herein recited, and it shall be proved, to the Satisfaction of the Commissioners for the Affairs of Taxes, that such Sum or Sums, or any Part thereof, was so paid by Mistake, and is not included in any Assessment or Charge made of the said Duties, and that the same, according to the true Intent and Meaning of this Act, ought to be repaid, it shall be lawful for the said Commissioners for the Affairs of Taxes, or any Three or more of them, to certify the same to the Cashier or Cashiers of the Bank of England, and to such Receiver or Receivers General respectively; and the Certificate of the said Commissioners for the Affairs of Taxes shall be an Authority to such Cashier or Cashiers to repay such Sum of Money to or for the Party who shall have so paid the same, and shall be a Discharge to such Cashiers and Receivers General respectively, for such Repayment.
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Special Commissioners to certify Allowances granted by them to the Receiver General for Payment.
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CCXIV. And be it further enacted, That where any Allowance mentioned in Number V. Schedule (A.) shall be granted by the Commissioners for Special Purposes to be appointed under the Authority of this Act, it shall be lawful for such Commissioners, or any Two or more of them, to certify the same to the Receiver General of the County or Place, where the Property in respect of which such Allowances shall have been granted is situate, and the Certificate of such Commissioners shall be an Authority to every such Receiver General to pay the Amount so certified to the Party entitled thereunto, and shall be a Discharge to such Receiver General for such Payment.
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Voluntary Contributions may be paid at the Time of paying the Duties into the Bank.
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CCXV. And be it further enacted, That it shall be lawful for any Person or Persons, at any Time or Times during the Continuance of this Act charged to or liable to the Payment of any of the Duties by this Act granted, to pay or cause to be paid to the said Governor and Company, or to their Cashier or Cashiers, or other Person or Persons to be authorized by them, any Sum or Sums of Money on Account of such Duties, and to require a Certificate of such Payments; and all Sums so paid, not exceeding the Amount of such Duties, shall be deemed and taken to be on Account of such Duties, and in Advance of the same; and the Excess of the Sums paid above the Amount of the said Duties shall be deemed and taken to be voluntary Contributions towards the Purposes of this and the said recited Act; and the Certificates to be given upon the said Payments shall, upon Delivery thereof to the respective Commissioners, or at their Office, be an Acquittance and Discharge for so much and such Parts of the said Duties as the Person delivering the same shall indorse thereon.
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One Certificate, or separate Certificates, shall be given at the Bank as required.
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CCXVI. And be it further enacted, That upon the Payment of any such Sum of Money as aforesaid into the said Bank of England, the Cashier or Cashiers, or other Person receiving the same, shall give such Certificates as aforesaid, signed by them respectively, for the Whole of the Sums so paid, or separate Certificates, in like Form, for such Portions thereof as shall be required, which Certificates shall severally be cut off indentwise from the Counter Cheques thereof, which Counter Cheques are to remain with the said Governor and Company; and every such Certificate shall be denominated in the Body thereof to be on Account of Payments made into the said Bank, in Discharge of the Duties assessed by virtue of this Act, the Excels of the said Duties being to be considered as a voluntary Contribution.
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On Delivery of Certificates to the Commissioners the Clerk to give a Receipt, which shall be a Discharge for the Duties.
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CCXVII. And be it further enacted, That upon the Delivery of any such Certificate as last aforesaid to the said Commissioners, or at their Office, in Discharge of the Whole of the said Duties assessed or charged upon the Person or Persons delivering or causing to be delivered such Certificate, or any Part thereof, the said Commissioners, or their Clerk, shall, if required, indorse in Writing on the Back of the Certificate to be given by them or him in such Case, the Amount of the Number of Instalments of the said Duties to be discharged by such Payments, which Receipts of the said Commissioners or their Clerks as aforesaid shall be received, without further Proof, as Evidence of such Payments in all Courts and Places, and before all Persons whatever.
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Monies paid to Deputy Receiver or Collectors to be paid to Receivers General.
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CCXVIII. And be it further enacted, That the Monies which shall by virtue of this Act be received by any Deputy or Deputies to any Receiver General, or by any Collector or Collectors to be appointed as aforesaid, shall be paid under the Regulations of the said recited Acts respectively, to the Receiver General appointed or to be appointed by His Majesty, His Heirs or Successors, and at such Times and in such Manner as is directed by the said recited Acts respectively.
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Monies stopped at the Receipt of Exchequer and paid at the Bank, to be paid over to the proper Officer in the Exchequer.
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CCXIX. And be it further enacted, That all Monies stopped at the Receipt of the Exchequer in pursuance of this Act, shall be paid over to the proper Officer in the said Receipt, to be applied to such Services as the other Monies paid into the said Receipt may be applied; and the Cashier or Cashiers of the said Bank of England shall from Time to Time pay into the Receipt of His Majesty’s Exchequer, all such Monies, as shall be paid into the said Bank in pursuance of this Act, within One Week after such Payment shall be made, for which Payment no Fee shall be demanded or taken at the said Receipt of the Exchequer.
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Allowances to Officers for Collection.
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CCXX. And be it further enacted, That every Collector shall have Three-pence in the Pound for what Money of the several Duties aforesaid he shall pay to the Receiver General, his Deputy or Deputies; and that for the careful writing and transcribing the said Assessments, Warrants, Estreats, and Duplicates in due Time, and for the due, speedy, and effectually executing all Matters and Things directed to be performed under the said Commissioners, the Clerk of the respective Commissioners who shall perform the same within the respective Times limited by this Act, shall, by Warrant under the Hands of Two or more of the Commissioners, have and receive from the respective Receivers General, their Deputy or Deputies, Three Halfpence in the Pound of all such Monies of the said several Duties as shall be assessed in or by virtue of such Warrants or Certificates, who is hereby appointed and allowed to pay the same accordingly, provided this Act be carried into Execution in due Time, and in an effectual Manner, for the District in which he shall be appointed the Clerk, and all Warrants or Estreats to be made, and the Duplicates to be delivered to the Receiver General, and into the office of the King’s Remembrancer as aforesaid, within the Times limited by this Act, and not otherwise; and no Person, except the Assistant or Assistants to such Clerk (if any) shall, under any Pretence whatever, be entitled to any Part of the Reward hereby given to such Clerk, which Compensations shall be apportioned and settled by the respective Commissioners; not shall such Clerk, under any Pretence whatever, demand, take, or receive any Fee, Gratuity, or Perquisite, for any Matter pr Thing to be done by him, by virtue and under the Authority of this Act, from any Person or Persons other than the Receiver General, his Deputy or Deputies, in Manner aforesaid: Provided always, that no such. Compensation shall be made to any Collector in respect of any Sum or Sums detained or stopped under the Authority of this Act, or paid into the Bank of England, or in respect thereof, or in respect of any Sums paid by the respective Parties into the said Bank, nor to any Receiver; other than such Sum or Sums as shall be directed to be paid to such Collectors or Receivers, by the Warrant of Three or more of the Commissioners of the Treasury, or the High Treasurer for the Time beings for their Pains and Care in executing this Act.
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Payment of Duties not to confer a Settlement.
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CCXXI, And be it further enacted, That the Payment of any of the Duties made payable by this Act, by any Person or Persons in any Parish or Place, shall not entitle the Person or Persons so paying such Duties, to a Settlement in such Parish or Place.
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Recovery of Penalties.
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CCXXII. And be it further enacted, That all pecuniary Penalties and Forfeitures imposed by this Act, shall and may be sued for, recovered, and applied, in such Manner and Form as is directed by the said recited Acts respectively, in regard to the pecuniary Penalties and Forfeitures thereby imposed.
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Monies arising from Duties to be paid into the Exchequer.
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CCXXIII. And be it further enacted, That all Monies arising by the said respective Duties and Contributions (the necessary Charges of raising and accounting for the same excepted) shall from Time to Time be paid into the Receipt of His Majesty’s Exchequer at Westminster, distinctly and apart from all other Branches of the Publick Revenues, and that there shall be provided and kept in the Office of the Auditor of the said Receipt of Exchequer, a Book or Books in which all the Monies arising from the said Duties and Contributions, and paid into the said Receipt as aforesaid shall be entered separate and apart from all other Monies paid and payable to His Majesty, His Heirs and Successors, upon any Account whatever; and the said Monies so paid into the said Receipt shall from Time to Time, as the same shall be paid into the said Receipt, be issued and applied to such Services as shall then have been voted by the Commons of the United Kingdom of Great Britain and Ireland in the present Session of Parliament, for the Service of the Year One thousand eight hundred and five, or shall be voted by the said Commons for the Service of any subsequent Year; and the Commissioners of His Majesty’s Treasury, now or for the Time being, or any Three or more of them, or the High Treasurer for the Time being, are or is hereby authorized and empowered to issue and apply the same accordingly: Provided always, that out of the Monies from Time to Time arisen or to arise of or for the said Duties made payable by this Act, it shall be lawful to and for the said Commissioners of the Treasury, or any Three or more of them, now or for the Time being, or the High Treasurer for the Time being, to settle and appoint such Salaries and Allowances for the Service, Pains, and Labour of the Surveyors, Inspectors, and other Officers to be employed in the Execution of this Act, and otherwise in relation thereto; and also to discharge such incident Charges and Expences as shall necessarily attend the Execution of this Act, as the said Commissioners of the Treasury, or any Three or more of them, or the High Treasurer for the Time being, shall think fit and reasonable in that Behalf.
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No Person to be exempt by Letters Patent.
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CCXXIV. And be it further enacted, That no Letters Patent granted by His Majesty or any of His Royal Progenitors, or to be granted by His Majesty to any Person or Persons, Cities, Boroughs, or Towns Corporate, within this Realm, of any Manner of Liberties, Privileges, or Exemptions from subsides, Tolls, Taxes, Assessments, or Aids, shall be construed or taken to exempt any Person or Persons, City, Borough, or Town Corporate or any of the Inhabitants of the same, from the Burden and Charges of any of the said Duties, and all non obstantes in such Letters Patent made or to be made in Bar of this Act, are hereby declared to be void and of none Effect; any such Letters Patent, Grants, or Charters, or any Clause of non obstante, or other Matter Thing therein contained, or any law or Statute to the contrary notwithstanding.
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Provisions applied to any particular Schedule may extend to another Schedule in charging the Duty.
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CCXXV. And be it further enacted, That every Provision in this Act contained, and applied to the Duty in any particular Schedule, which shall also be applicable to the Duty in any other Schedule, and not repugnant to the Provisions for charging, ascertaining, or levying the Duty in such other Schedule, shall in charging, ascertaining, and levying the same, be applied as fully and effectually as if the Application thereof had been so expressly and particularly directed; any Thing herein contained to the contrary notwithstanding.
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Schedule (F) to be deemed Part of this Act.
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CCXXVI. And be it further enacted, That the Schedule herein-after mentioned, marked (F.) shall be deemed a Part of this Act, as if the same had been inserted herein, under a special Enactment; provided that the several Oaths therein mentioned shall be deemed and understood and taken to refer only to the Duties contained in Schedules (C.) or (D.), and to such other Duties as are directed to be charged under the fame Provisions and Regulations.
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SCHEDULE (F.)
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Form of the Oath or Affirmation to be taken by the Commissioners for the Purposes of this Act, and by additional Commissioners acting in the Execution thereof, in respect of the Duties contained in Schedule (D.)
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Oath to be taken by Commissioners for Purposes of the Act, and additional Commissioners acting in respect of the Duties contained in Schedule (D.)
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‘I A. B. do swear or affirm the [as the Case may be], That I will truly, faithfully, impartially, and honestly, according to the best of my Skill and Knowledge, execute the Powers and Authorities vested in me by an Act, passed in the Forty-fifth Year of His present Majesty, intituled, [here set forth the Title of this Act], and that I will exercise the Powers entrusted to me by the said Act, in such Manner only as shall appear to me necessary for the due Execution of the same; and that I will judge and determine upon all Matters and Things which shall be brought before me under the said Act, without Favour, Affection, or Malice; and that I will not disclose any Particular contained in any Schedule, Statement, or Declaration, delivered with respect to any Duties charged under the Provisions and Regulations relating to Schedule (C.) or (D.) as recited in the said Act, or any Evidence, or Answer given by any Person who shall be examined, or shall make Affidavit, Deposition, or Affirmation, respecting the same, in pursuance of the said Act, excepting in such Cases, and to such Persons only who shall be sworn to the due Execution of this Act, and where it shall be necessary to disclose the same for the Purposes of this Act, or to the Commissioners for the Affairs of Taxes, or in order to or in the Course of a Prosecution for Perjury committed in such Examination, Affidavit, Deposition, or Affirmation.
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‘So help me GOD.’
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Form of Oath or Affirmation to be taken by Inspectors and Surveyors as aforesaid.
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Form of Oath to be taken by Inspectors and Surveyors.
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‘I A. B. do swear or affirm; That in the Execution of an Act, intituled, [here set forth the Title of this Act], I will examine and revise all Statements, Schedules, and Declarations delivered within my District; and in objecting to the same, I will act according to the best of my Information, and Knowledge, and that I will conduct myself without Favour of Affection, or Malice; and that I will exercise the Powers entrusted to me by the said Act in such Manner only as shall appear to me to be necessary for the due Execution of the same, or as I shall be directed by the Commissioners for the Affairs of Taxes, or any Three or more of them, and that I will not disclose any Particular contained in any Statement, Declaration, or Schedule, with respect to any Duties charged under the Provisions and Regulations relating to Schedules (C.) or (D.) or any Evidence or Answer given by any Person who shall be examined, or shall make Affidavit, Deposition, or Affirmation respecting the same, in pursuance of the said Act, except in such Cases, and to such Persons only who shall be sworn to the due Execution of this Act, and where it shall be necessary to disclose the same for the Purposes of the said Act, or to the Commissioners for the Affairs of Taxes, or in order to or in the Course of a Prosecution for Perjury committed in such Examination, Affidavit, Deposition, or Affirmation.
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‘So help me GOD.’
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Form of Oath of Affirmation to be taken by Assessors as aforesaid.
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Oath to be taken by Assessors.
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‘I A. B. do swear or affirm, That in the Execution of an Act, intituled, An Act [here set forth the Title of this Act], I will in all Respects act diligently and honestly, and without Favour or Affection, to the best of my Knowledge and Belief; and that I will not disclose any Particular contained in any Statement or Schedule delivered to me in the Execution of the said Act, except in such Cases only, and to such Persons where it shall be necessary to disclose the same for the Purposes of the said Act, or in order to or in the Course of a Prosecution for Perjury committed in any Matter relating to such Statement or Schedule.
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‘So help me GOD.’
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Form of Oath or Affirmation to be taken by the Collectors, or the Deputies to the Receivers General appointed under this Act as aforesaid.
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Oath to be taken by Collectors and the Deputies to Receivers General.
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‘I A. B. do swear or affirm, That in the Execution of an Act, intituled, An Act [here set forth the Title of this Act], I will not disclose any Assessment, or the Amount of any Sum paid or to be paid by any Individual under the said Act, or the Books of Assessment which shall be delivered to me in the Execution of the said Act, with respect to any Duties charged under the Provisions and Regulations relating to Schedules (C.) or (D.) except in such Cases, and to such Persons only who shall be sworn to the due Execution of the said Act, and where it shall be necessary to disclose the same for the Purposes of the said Act, or to the Commissioners for the Affairs of Taxes, or in order to or in the Course of a Prosecution for Perjury committed in such Examination or Affidavit.
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‘So help me GOD.’
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Form of Oath or Affirmation to be taken by a Clerk or Clerk’s Assistant to the Commissioners as aforesaid.
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Oath to be taken by the Clerk or Clerk’s Assistant.
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‘I A. B. do swear or affirm, That I will diligently and faithfully execute the Office of a Clerk or Assistant Clerk, [as the Case may be] according to an Act, passed in the Forty Year of the Reign of His present Majesty, intituled, An Act [here set forth the Title of this Act] to the best of my Knowledge and Judgement; and that I will not disclose any Particular contained in any Statement, Declaration, or Schedule, or any Evidence or Answer given by any Person, who shall be examined, or shall make Affidavit, Deposition or Affirmation, respecting the same, (except in such Cases where I shall be directed so to do by the Regulations of the said Act, or any Two or more of the Commissioners under whom I act, or in order to and in the Course of a Prosecution for Perjury committed on such Examination, Affidavit, Deposition, or Affirmation.
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‘So help me GOD.’
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Schedule (G.) to be observed in exciting the Act.
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CCXXVII. And be it further enacted, That the Schedule marked(G.) with Rules and Directions therein contained, in making Returns of the Amount of annual Value or Profits on which any Duty is chargeable by the said recited Act and this Act, so far as the same are respectively applicable to the Case of each Person, Corporation, Company, or Society, described or mentioned in this Act, on the Behalf of themselves, and also of others for whom they act in any of the Characters described in this Act, or herein-after mentioned, shall be observed by each such Person, Corporation, Company, or Society, or by his, her, or their Agents or Officers, in the Cases where such Agents or Officers are authorized to make such Returns.
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SCHEDULE (G.)
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I. —By every Occupier of Lands, Tenements, Hereditaments, or Heritages, throughout Great Britain, to be charged under Schedules (A.) and(B,) or either of them.
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A Statement of the annual Value of all Lands, Tenements, and Hereditament, or Heritages, occupied in the Parish of estimating separately such as are occupied as Owner or Tenant; and also such as are held under different Landlords; and also such as are chargeable by the Rent or annual Value, or on the Amount of Profits; and also estimating separately the Rent or annual Value chargeable in respect of the Property, and the Amount chargeable in respect of the Occupation; videlicet,
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Lands and Tenements occupied as Owners:
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Lands and Tenements let at Rack Rent within Seven Years:
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Lands and Tenements let before the Period of Seven Years:
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The Amount of the Composition, Rent, or Annual Payment, paid in the preceding Year to the Rector or Vicar, or other Person, for Tithes of the above Lands and Tenements:
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The Amount of each Deduction claimed in respect thereof.
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II. —By every Rector, Vicar, or other Person receiving any Tithes in Kind, or any Payments in lieu of any Tithes, not bring Tithes from Lands; and on all Teinds, in Scotland, to be charged under Schedule (A.).
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The Amount of the Profits arising therefrom, on an Average of Three Years.
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III. —By every Person, Corporation, or Company, carrying on any Concern herein-after mentioned, or their Agents or Officers, in the Cases authorized to be charged under Schedule (A).
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The Amount of Profits from Quarries of Stone, Slate, Limestone, or Chalk:
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Of Iron Works, Salt Springs or Works, Alum Mines or Works, Water Works, Streams of Water, Canals, Inland Navigations, Docks, Fishings Rights of Markets and Fairs, Tolls, Ways, Bridges, and Ferries, in the preceding Year:
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Of Mines of Coal, Tin, Lead, Copper, Mundic, Iron, and other Mines, on an Average of Five Years.
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IV. —By every Lord or Lady of a Manor or other Royalty, or Tenant of the same.
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The Amount of all Dues and other Services, or other casual Profits (except Rents and annual Payments of such Manors or Royalties) on an Average of Seven Years.
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V. —By the Receiver of any Fine paid in Consideration of a Demise of Lands or Tenements (except customary) to be charged under Schedule (A.)
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The Amount of such Fines in the preceding Year.
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VI. —By every Person entitled to Profits arising from Lands, Tenements, Hereditaments, or Heritages, not stated as before, to be charged under Schedule (A.)
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The Amount on a fair Average, to be allowed by the respective Commissioners.
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VII. -By or on the Behalf of every Person entitled to any Dividend, or Share of any Annuity, payable out of the Revenue, except corporate Stocks of the Bank, South Sea, or East India Companies, or at the Exchequer, to be charged under Schedule (C.)
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A Statement of the following Particulars, except where the Duty shall be paid into the Bank of England:
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First. —The Description of the Capital Stock, and the Amount of such Stock:
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Second. —The Amount of the Dividends receivable on each Stock Half-yearly:
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Third. —The Name or Names in which each Stock is invested:
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Fourth. —A Declaration whether the Charge is to be made Half-yearly or Yearly:
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Fifth. —In case a Trustee or other Person, in whose Names any Stock is vested, shall not receive the same, a Declaration of the Name and Residence of the Person or Persons receiving the same shall be a sufficient Return:
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Sixth. —In case the Duty shall be paid into the Bank of England, and the Particulars before-mentioned be delivered at the Office for that Purpose, a Notice of such Intention to pay the same into the Bank of England shall be a sufficient Return.
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VIII. —By or for every Person carrying on any Trade, Manufacture, Adventure, or Concern, in the Nature of Trade, to be charged under Schedule (D.)
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The Amount of the Balance of the Profits thereof, upon a fair and just Average of Three Years, or for such shorter Period as the Concern has been carried on.
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IX. —By every Person exercising any Profession, Employment, or Vocation, to be charged under Schedule (D.)
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The Amount of the Balance of the Profits, Gains, and Emoluments thereof within the preceding Year.
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X. —By every Person entitled to Profits of an uncertain Value, not before stated, to be charged under Schedule (D.)
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The full Amount of the Profits or Gains arising therefrom within the preceding Year.
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XI. —By every Person receiving, in Great Britain, Interest from Securities out of Great Britain, to be charged under Schedule (D.)
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The full Amount that has been received or will be received, as for as the same can be computed, in the current Year.
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XII. —By every Person receiving, in Great Britain, Profits from Professions out of Great Britain, to be charged under Schedule (D.)
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The full Amount annually received therefrom, either by Remittances or Importation of Property, or Money or Value from Property not imported, or on Credit, or on Accounts in respect of Remittances, Property, or Value, on an Average of the Three preceding Years.
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XIII. —By every Person entitled to any annual Profits, not falling under any of the foregoing Rules, and not charged by any of the other Schedules, to be charged under Schedule (D).
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The full Amount thereof received annually, or according to the Average directed to be taken by the Commissioners on a Statement of the Nature of such Profits, and the Grounds on which the Amount has been computed, and the Average taken, to the best of the Party’s Knowledge, and Belief.
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XIV. —Declarations to be delivered in respect of the Duty to be charged under Schedule (D.)
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First. —Declaration by the precedent acting Partner, or by the Agent, if, none of the Partners are resident in Great Britain, of the Names of the several Partners, their respective Residences, and the Place of carrying on the Trade or Concern, or exercising the Profession, and the Style or Description of the Firm:
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Second. —Declaration by any Partner, not being, the precedent acting i Partner, of his being assessed with the Firm, describing the same, and the Place where the Return of the precedent Partner was made:
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Third. —Declaration which may be made by each Partner desirous of being and entitled to be separately assessed, describing the Firm, and his or her Proportion of the Profits.
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XV. —Statement of Profits of any Office net chargeable by Commissioners specially appointed in the Department where the Office is held.
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The Amount of the Salary, Fees, Wages, Perquisites, and Profits of Office in the preceding Year, or on an Average of Three Years as the Case shall require:
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The like Statement to be delivered to the Commissioner appointed in the Department, if required.
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XVI. —General. Declaration by each Person returning a Statement of Profits under Schedules (A.), (B.), (C.), (D.), or (E.).
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Declaring the Truth thereof, and that the same is fully stated on every Description of Property or Profits included in the Act relating to the said Duties, and appertaining to the Party, estimated to the best of his judgement and Belief, according to the Directions and Rules of this Act.
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XVII. —List and Declaration for facilitating the Execution of the Act in relation to the Duties chargeable on others.
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First. —List containing the Name of every Lodger or Inmate in any Dwelling House, with the ordinary Place of Residence of such Lodger or Inmate, if he shall have an ordinary Place of Residence elsewhere at which he is desirous of being assessed:
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Second. —List of every Person in the Service or Employ of any Master or Mistress, whether resident in his or her Dwelling House or not, and the Place of Residence of those not residing with the Master or Mistress:
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Third. —List to be delivered by every Trustee, Agent, Receiver, Guardian, Tutor, Curator, of Committee, of the Name and Place of Residence of the Person or Person for whom they act in such Character, describing them, and the Names of them who are joined in Trust:
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Fourth. —Declaration on whom the Duty is chargeable in respect of such Trust:
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Fifth. —List containing the proper Description of every Corporation, Company, Fraternity, Fellowship, Society, or Trust, for which any Person is answerable as Treasurer, Auditor, or Receiver:
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Where any Person before described is answerable for the Duty to be charged in respect of the Properly or Profits of others, such Lists as aforesaid shall be delivered, together with the required Statements of such Profits.
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XVIII. —Lists, Declarations, and Statements of Discharge, or in order to obtain Exemptions, Abatements, or Allowances.
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First. —Declaration of the Amount of Value of Property or Profits returned, or for which the Claimant hath been assessed.
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Second. —Declaration of the Amount of Rents, Interest, Annuities, or other annual Payments, for which the Party is liable to allow and deduct the Duty, with the Names of the respective Persons by whom such Payments are to be made; distinguishing the Amount of each Payment.
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Third. —Declaration of the Amount of Interest, Annuities, or other annual Payments, to be made out of the Property or Profits assessed on the Claimant; distinguishing each Source:
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Fourth. —Statement of the Amount of Income derived according to the Three preceding Declarations:
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Fifth. —Declaration of the whole Number of Children of the Claimant maintained at his or her Expence.
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Commissioners of Taxes to disperse proper Forms, etc. for executing this Act.
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CCXXVIII. And be it further enacted That the Commissioners for the Affairs of Taxes shall cause proper Forms to be made out and dispersed, for returning all such Matters and Things as are required to be returned by this Act, containing the Lists, Declarations, and Statements mentioned in Schedule (G.), with proper References and Schemes for including, such Returns, and all such other Lists, Declarations, and Statements, and all other Matters and Things as are required by this Act, and which may be necessary to be made out in the due Execution of this Act, in such Manner and Form as shall appear to them to be most expedient.
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Additional Duty on Amount of Assessments shall be charged under the Regulations of this Act.
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CCXXIX. And be it further enacted, That the additional Duty granted by an Act of the present Session of Parliament on the Amount of Assessments to be charged on the Profits arising from Property, Professions, Trades, and Offices, shall be charged, levied, and accounted for under the Regulations of this Act; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, contained in this Act, applicable to the said additional Duties, shall be severally and respectively duly observed, practised, and put in Execution, with Reference to the said additional Duties, as fully and effectually, to all Intents and Purposes, as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things herein contained, were expressly applied to the said additional Duties.
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Certificates for Allowance in respect of Children.
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CCXXX. And be it further enacted, That whenever any Certificate shall be granted authorizing any Allowance in respect of Income or for Children, the following Forms shall be observed, mutatis mutandis, and the Sums allowed shall be inserted therein in Words at Length.
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CERTIFICATE of ALLOWANCE in respect of ASSESSMENTS made on the Claimant out of the District.
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On the Day of 180 the other Part hereof was delivered to of authorizing the following Allowances from Assessments, viz.
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BY the Commissioners acting for the of in the County of
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These are to certify, That of the Parish of hath proved to our Satisfaction, that die Whole of Income, estimated according to an Act passed on the Day of in the Forty-fifth Year of His present Majesty’s Reign, in relation to the Contributions granted to His Majesty on, the Profits arising from Property, Professions, Trades, and Offices, by Two Acts of the Forty-third and Forty fifth Years of the Reign of His said Majesty, doth not exceed the Sum of and that he is entitled to the following Allowances, viz.
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Income - £.
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Under 43 Geo. 3.
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Under 45 Geo. 3.
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Allowance on Income
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£. 1. d.
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£. 1. d.
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Ditto for Children
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Total
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Under 43 Geo. 3.
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Under 45 Geo. 3.
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In respect of an Assessment in the Parish of in the County of situate out of our District, on the Ground of Income, the Sums of
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£. 1. d.
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£. 1. d.
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In respect of the same Assessment for Children above Two, maintained by at own Expence, the Sums of
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Amounting altogether to the Sums of
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To the Commissioners of
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For which several Amounts, and no more, this Certificate shall be a sufficient Authority.
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Given, under our Hands this Day of 180
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Commissioners.
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To the Commissioners of
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FORM of INDORSEMENT thereon.
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THIS Certificate, on Delivery thereof to the Collector of the Parish of where the within named Party is assessed, will authorize the Collect to receive the same in, Discharge of so much of the Assessment made, or if such Assessment shall be insufficient for the Purpose, or shall have been paid, to pay to the Party, out of the Monies in his, the Collector’s, Hands, of the Duties granted by the Act, within mentioned.
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PROPER’S ACTS, Year 180
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CERTIFICATE of ALLOWANCE in respect of ANNUAL PAYMENTS made to the Claimant.
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On the Day of 180 the other
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Part hereof was delivered to of authorizing the following Allowances in respect to Annual Payments, viz.
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Income - £.
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Under 43 Geo. 3.
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Under 45 Geo. 3.
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Allowance on Income
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£. 1. d.
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£. 1. d.
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Ditto for Children
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Total
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BY the Commissioners acting for the of in the County of
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These are to certify, That of the hath proved to our Satisfaction that the Whole of Income, estimated according to an Act, passed on the Day of in the Forty-fifth Year of His present Majesty’s Reign, in relation to the Contributions granted to His Majesty on the Profits’ arising from Property, Professions, Trades, and Offices, by Two Acts of the Forty-third and Forty-fifth Years of the Reign of His said Majesty, doth not exceed the Sum of and that he is entitled to the following Allowances, viz.
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Under 43 Geo. 3.
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Under 45 Geo. 3.
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In respect of an Annual Payment of £ payable by of on the Ground of Income, the Sums of
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£. 1. d.
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£. 1. d.
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In respect of the same Annual Payment for Children above Two, maintained by at own Expence, the Sums of
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Amounting together to the Sums of
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For which several Amounts, and no more, this Certificate shall be a sufficient Authority.
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Given under our Hands this Day of 180
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Commissioners.
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FORM of INDORSEMENT thereon.
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THIS Certificate, on Delivery thereof to the Person making the Annual Payment herein mentioned, is to be received by him in Discharge of the Sum thereby allowed, and will be endorsed and delivered by him to the Collector of the where Parish where he resides, by whom it will be taken as Cash, on Account of the Person so endorsing it, to be applied as directed by the Act.
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Nothing in the Act shall impeach any of the Provisions in 44 G. 3. c. 3. relating to East India Bonds.
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CCXXXI. Provided always, and be it further enacted. That nothing in this Act contained shall be construed to impeach any of the Provisions contained in an Act, passed in the Forty-fourth Year of the Reign of His present Majesty, intituled, An Act to regulate the Bonds issued by the East India Company with respect to the Rate of interest, and the Duty payable thereon.
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Act may be altered or repealed this Session.
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CCXXXII. And be it further enacted, That this Act may be altered, amended, or repealed, by any Act or Acts to be made in this present Session of Parliament.
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Commencement and Continuance of Act.
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CCXXXIII. And be it further enacted, That this Act shall commence and take Effect from and after the Fifth Day of April One thousand eight hundred and five, and, together with the recited Duties therein contained, shall continue to be in Force during the present War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, and no longer; provided, that all the Powers and Provisions of this Act shall continue in force for completing all such Assessments as ought to have been made during the Continuance of the said Duties, and for levying and recovering the Duties so assessed, and such Arrears of Duties as shall remain unpaid at the Determination of the said Duties.
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