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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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