3. Of the Assessed Taxes themselves. keeper duly appointed by any lord or lady of the manor, such gamekeeper being an assessed servant, shall not be liable to be assessed as an additional servant, but shall be assessed after the rate of 10s. per annum, and no more, unless such under-keeper be also employed in some other capacity by which he is liable to be assessed as a servant under the prosessed at 108. per visions of the said recited act of the fifty-third year aforesaid.” 59 Geo. III. c. 118. annum only. 4 Geo. IV. c. 11. Certain duties on and on certain servants, carts, and horses, repealed. The 4 Geo. IV. c. 11, repeals certain of the duties of assessed taxes, reduces other duties, and relieves persons who have compounded for the same. Sect. 1 enacts, "That, from after the fifth day of April, 1823, in that windows in shops part of Great Britain called England, Wales, and the town of Berwickupon-Tweed, and from and after the twenty-fourth day of May, 1823, in that part of Great Britain called Scotland, for and in respect of and upon all assessments to be made for any year, commencing from the respective days and year last aforesaid, so much of the said duties on windows or lights in shops or warehouses, being parts of dwelling-houses chargeable by the said first-mentioned act, in respect of any number not exceeding three such windows or lights in any shop or warehouse, in the front or fronts, and on the ground or basement story of every dwelling-house occupied by any person or persons in trade, who shall expose to sale or sell any goods, wares, or merchandizes, in any such shop or warehouse; and also the whole of the said duties on gardeners, and on servants in husbandry or trade, and on taxed carts, and on horses, mares, geldings, or mules, hereinbefore respectively and particularly enumerated and described, and all assessments thereon for and in respect of any year commencing from and after the respective days aforesaid, shall severally cease and determine" (a). One moiety of the duties on windows; Sect. 2. "That, from and after the said 5th day of April, 1823, in that part of Great Britain called England, Wales, and the town of Berwickupon-Tweed, and from and after the 24th day of May, 1823, in that part of Great Britain called Scotland, on all assessments to be made for any year commencing from the respective days last aforesaid, one moiety and equal half part of each and every of the duties on windows or lights set forth in the said schedule marked (A.) of the said act, passed in the fortyon male servants eighth year of the reign of his said late majesty; and also one moiety (0); and equal half part of each and every of the several duties on male servants and male persons, respectively set forth in the respective schedules marked (C.) No. 1, No. 3, and No. 4, of the said acts, passed in the forty-eighth and fifty-second years of the reign of his said late majesty; and also one moiety and equal half part of each and every of the duties on carriages with four wheels, and of each and every of the duties on carriages with two wheels, respectively set forth in the respective schedules marked (D.) No. 1, No. 2, No. 3, and No. 4, of the said acts, passed in the fortyeighth and fifty-second years aforesaid; and also of the duties on carriages granted by schedule (D.) No. 2, of the act passed in the fiftieth year of his said late majesty's reign, and also by another act passed in the fiftyeighth year of his said late majesty's reign, intituled 'An Act for charging certain Duties on Four-Wheel Carriages, constructed and drawn in the and on horses to Manner therein stated;' and also one moiety and equal half part of the on carriages; cease. duties made payable on all horses, mares, geldings, or mules, respectively set forth in the respective schedules of the said acts, passed in the fortyeighth and fifty-second years aforesaid, marked schedule (E.) No. 1, schedule (E.) No. 2, schedule (E.) No. 3, and schedule (F.) No. 1; also, one moiety and equal half part of the duties on horses, mares, geldings, or mules, described in and granted by an act passed in the fifty-ninth year of his said late majesty's reign, intituled, "An Act to continue Two Acts of the Fifty-sixth and Fifty-eighth Years of his present Majesty, (a) The repeal of the duties of 38., 28. 10d., and 28., extended to horses under thirteen hands. (b) The 3 & 4 Will. IV. c. 39, s. 4, post, 127, repeals duties in certain cases of male servants. 4 Geo. IV. c. 11. for reducing the Duties payable on Horses used for the Purposes therein 3. Of the Asmentioned, to the Fifth Day of April, One thousand eight hundred and sessed Taxes twenty-one, and to reduce the Duties chargeable under certain Acts of themselves. the Forty-eighth and Fifty-second Years of his present Majesty, in respect of certain Horses, Mares, Geldings, and Mules;' and which duties so reduced were made perpetual by the said act, passed in the first and second years of the reign of his said present majesty, shall respectively cease and determine, and be no longer paid or payable: provided, never- Reduced duties theless, that the duties hereby reduced, and to be hereafter assessed and not to include any payable, shall not include any fraction of 1d." fraction of one penny. of duties compounded for as are repealed, and to insert reduced amount in assess Sect. 3. "That it shall and may be lawful for the respective commis- Commissioners sioners acting in the execution of the said acts and of this act, in their re- to deduct so much spective districts, and they are hereby authorized and required, to remit and deduct so much and such parts of the duties compounded for and included in any such contract as are repealed by this act, and also so much of the additional duty granted by the said acts, and payable by any ments of composuch contract on the amount of any duty, or any portion of the duties so sition. repealed, and to cause such reduced amounts to be inserted in the assessments of composition, and in the several duplicates thereof, to be delivered and returned by the said commissioners under the said acts in their respective districts, after the said 5th day of April, 1823, and during the periods of such respective compositions; and every such contract shall be of the same force and effect for the recovery and enforcing payment of the reduced instalments under the provisions of the said acts and of this act, to commence from the 5th day of April, 1823, to all intents as if the full amount of the instalments compounded for continued payable on such contracts." for the duties re Sect. 4. "That nothing herein contained shall be construed to revive, No other duties set up, or substitute any higher or other duty of assessed taxes granted to be substituted by any of the said acts in lieu of the duties hereby repealed, on all pealed. and every the person and persons respectively in the said acts described, who before the passing of this act were by the said recited acts authorized and empowered, on payment of the duties hereby repealed, to employ any male servant or person in the capacities first hereinbefore enumerated, or to keep or use any carriage hereinbefore described as a taxed cart, or any horse, mare, gelding, or mule hereinbefore also described, on payment of the duties hereby respectively repealed; but that all and every such person or persons who at any time within the year ending on the 5th day of April, 1823, in England and Wales, or the 24th day of May, 1823, in Scotland, have kept, retained, or employed, or who shall or may, from and after the passing of this act, retain or employ any such male servants and persons respectively, and keep and use any such carriage of the descrip tion of a taxed cart, and any horse, mare, gelding, or mule respectively, in the manner and according to the schedules, rules, and provisions prescribed by the said acts granting the said duties hereby repealed, shall and is hereby declared to be free of any other or higher duty or assessment chargeable under the said acts relating to the assessed taxes, for and in respect of the said male servants, persons, carriages and horses respectively, for any year or years commencing from and after the respective days last aforesaid; and all and every the schedules, rules, and provisions of the said acts, for regulating and charging the said duties hereby repealed, shall remain and continue in full force and effect for protecting all and every such persons heretofore chargeable with such duties so repealed by this act, from any other or higher duty in lieu of the duties so repealed, so far as such servants, carriages, and horses respectively shall have been or shall be kept, employed, and used, in the manner and for the purposes in and by the said schedules, rules, and provisions last aforesaid respectively prescribed and allowed: provided nevertheless, that 48 Geo. 111. c. 55, so much of the provisions, contained in any of the said acts which require 50 Geo. 111. c. 104, the words 'A Taxed Cart,' and the owner's christian and surname, and s. 5, 52Geo. III. c. place of abode, and also the name and place of abode of the maker 93, Schedule (D.) Schedule (D.) in part repealed. 3. Of the Assessed Taxes themselves. 4 Geo. IV. c. 11. Exemptions to shopmen under fifteen years, extended to shopmen under thereof, and the full value thereof, or the actual price or consideration paid or given for the same, to be marked or painted on a black ground i white letters, on the outside of the back panel, or back part of an carriage, shall, from and after the passing of this act, be and are hereb declared to be discontinued and repealed; but every such carriage las aforesaid shall in every other respect (except as herein varied) be buil and constructed according to the regulations of the said acts, and th rules therein contained; and it shall be lawful for any person or person keeping and using any horse, mare, gelding, or mule bona fide for th purposes of husbandry, to use any such horse, mare, gelding, or mule i drawing any carriage of the description of a taxed cart, the duty whereo is repealed by this act, and kept by any such person respectively for his her, or their own use, free of any duty chargeable under the said acts i respect of any such horse, mare, gelding, or mule, in and by any assess ment to be made for any year commencing from and after the said 5t day of April, 1823." Sect. 5. "That the powers and provisions contained in an act passe in the fifty-ninth year of the reign of his said late majesty, for givin relief from the duties charged on shopmen by the said acts to every mal person wholly maintained and lodged in the house of his employer o eighteen years (a). employers, such persons respectively being under the age of fifteen year shall, upon every assessment made or to be made after the 5th day c April, 1823, be extended to all and every such male person described i the said act, being respectively under the age of eighteen years: provide always, that the causes of every exemption in respect of any such mal person shall be truly returned and stated in the manner directed by th said act, and the several other acts in force before the passing of thi Proviso. Persons having two-wheel car. carriage in the composition, pay of duty, and 51. per cent, on the difference. act." Sect. 6. "That in case any person who, having compounded unde compounded for a the said recited acts in respect of a carriage with two wheels, shall b riage may substi- desirous, during the year commencing on the 5th day of April, 1823, 0 tute a four-wheel discontinuing to keep the same, and of substituting a carriage with fou wheels in lieu thereof, it shall be lawful for him, her, or them so to do, or ing the difference giving notice of such his or her intention to the surveyor of the said duties acting for the district in which such person shall reside, within six calendar months after the passing of this act, on payment of the dif ference of duty so compounded for on a two-wheeled carriage, and reduced by this act, and the duty chargeable by the said act, and also reduced by this act, on a four-wheeled carriage, together with the duty of 51. per centum on such difference, to be indorsed by certificate on every such contract of composition by any two of the commissioners acting in the execution of the same acts in the district in which such contract shall have been entered into, and to be made payable from and after the 5th day of April, 1823, by half-yearly instalments, during the continuance of the said contract; and which additional payments shall be enforced in like manner as if they were originally inserted in every such contract; and any person seeking the benefit of this provision shall and may, during the continuance of his or her said composition, keep and use any four-wheeled carriage free of duty" (b). Copies of taxation cases deter mined by the judges to be anparliament. nually laid before assessor, Sect. 7. "That copies of all cases, which shall, after the passing of this act, be stated and signed by any commissioners acting in the execution of the said acts and of this act, at the instance and request of any inspector, surveyor, or person appealing under the powers in the said acts contained, and which shall be determined by any one or more of the justices of the Courts of King's Bench or Common Pleas, or of the barons of the Court of Exchequer, for the time being at Westminster, in England, Wales, or Berwick-upon-Tweed, or by any one or more of the lords of (a) See 3 & 4 Will. IV. c. 39, post, 127, repealing duties on shopmen. (b) Persons so compounding to have the privileges of persons originally compounding for a four wheel carriage, &c. ing three children the Courts of Sessions or barons of the Court of Exchequer in Scotland, 3. Of the Asshall, together with a copy or copies of the said judge's or judges' opinion sessed Taxes and determination thereto subscribed, duly certified by the solicitors for themselves. the affairs of taxes for England and Scotland respectively, be annually laid before parliament, within twenty-one days after the meeting thereof." 4 Geo. IV. c. 11. Sect. 8. "That, upon any assessment of the said duties to be made Exemption to ocupon the occupier of any such dwelling-house (viz. dwelling-houses not cupiers maintainhaving more than six windows), for any year commencing from or after from duty on winthe 5th day of April, 1823, it shall be lawful for the respective commis- dows, in certain sioners acting in the execution of the said acts and of this act, in their respective districts, to grant relief to any such occupier having three children born in lawful wedlock, and wholly maintained by him or her, and at his or her expense, and to strike out the charge on any such occupier on the proof by the rules and in the manner authorized and required by the said recited acts in cases of exemption from the said duties by reason of poverty.” It would seem that this section is no longer in force, as the 6 Geo. IV. c. 7, infra, entirely repeals the duties on windows when the house has less than eight windows. cases. Sect. 9 enacts, that all powers granted to commissioners and officers Powers of comunder former acts shall extend to this act. missioners. 6 Geo. IV. c. 7. on windows in windows. Sche The 6 Geo. IV. c. 7, repeals certain duties of assessed taxes. Sect. 1. "The several and respective duties granted and now payable Repeal of duties to his majesty, by an act passed in the forty-eighth year of the reign of his houses with not late majesty king George the Third, and as set forth in the schedule thereto more than seven annexed, marked (A.) (in the said first-mentioned act recited), for every dule (A.) of 48 dwelling-house, with the offices therein described, containing not more Geo. III. c. 55. than six windows or lights, and not worth the rent of 51. by the year; and for every dwelling-house, with the offices aforesaid, containing not more than six windows or lights, and of the said value of 57. by the year; and for every such dwelling-house, with the offices aforesaid, containing not more than seven windows or lights; and also such of the duties of 1s. 6d. in the pound, granted on inhabited dwelling-houses by the said act passed in the forty-eighth year aforesaid, and the schedule thereunto annexed, marked (B.), as are now charged and chargeable, by the rules and directions therein Schedule (B.) contained, for every inhabited dwelling-house, with the offices and lands Inhabited dwelling houses under therein described, being under the rent or value of 101. by the year; and 107. per annum. also the several and respective duties granted and payable to his majesty by the said act passed in the forty-eighth year aforesaid and described in the schedule thereto annexed, marked (Ć.) No. 3; and in another act, Schedule (C.) passed in the fifty-second year of the reign of his said late majesty, and No. 3. as set forth in the schedule thereto also annexed, marked (C.) No. 3, (in Schedule (C.) the said first-mentioned act also described,) so far as such last-mentioned No. 3. duties are severally charged or chargeable in respect of every male person employed as an occasional waiter in any tavern, coffee-house, inn, or other house, in the said schedule mentioned, for a period of six calendar months, and also for a lesser period than six calendar months in any year respectively; and for every such person, not being a servant, who Occasional waithas been or shall be employed as an occasional waiter in any private ers in taverns, prihouse, not less than six times within the year; and for every male person Male persons employed by any stable-keeper for or in expectation of profit, to take taking care of care of any horse, mare, or gelding, kept for the purposes of racing, run- race-horses; ning, or training, as therein described; and also all and every the duties taxed carts; on taxed carts granted to his majesty by an act passed in the fiftieth year N 50 Geo. III. c. 104. of the reign of his said late majesty, and the schedule thereto marked 52 Geo. III. c. 93. No. 2; and also by the said act passed in the fifty-second year aforesaid, Schedule (D.) and described and set forth in the schedule thereto annexed, marked (D.) No. 4; and also all and every the duties granted to his majesty by the Schedule (D.) said acts passed in the forty-eighth and fifty-second years aforesaid, and by the same schedule marked (D.) No. 5, and payable by coachmakers 52 Geo. III. c. 93. vate houses, &c. No. 4. No. 5. 6 Geo. IV. c.7. Schedule (D.) Coachmakers, &c. riages drawn by 3. Of the As- and makers of other carriages chargeable with duty by the said act, and sessed Taxes on carriages made, sold, or repaired, as therein mentioned; and also the themselves. several duties granted to his majesty under the provisions of the said lastmentioned acts, and made payable by the said schedule marked (D.) No. 6, by persons selling carriages by auction or on commission; and also the duty granted to his majesty on carriages with four wheels, drawn by ponies, mules, oxen, or asses, and made payable by an act passed in the fifty-eighth year of his said late majesty's reign, intituled An Act for charging certain Duties on Four-wheeled Carriages constructed and drawn in the Manner therein described;' and also the duty granted to his 58 Geo. III. c. 17. majesty by an act passed in the fifty-ninth year of the reign of his said: 59 Geo. III. c. 13. late majesty, upon every person keeping any mule or mules for the purMules carrying pose of carrying ore, slate, or stone, coal, or culm, to or from the mine or ore, &c. repealed. pit, or for the purposes of carrying lime, sea-sand, sea-weed, or other manure, on the backs of such mules, as therein mentioned, shall severally and respectively cease and determine; and all assessments for any year commencing as aforesaid, so far as the same shall apply to or contain all or t any of the duties hereby repealed, shall be null and void." ponies, &c. Proviso for houses Sect. 2. "That where the occupier or tenant of any dwelling-house, becoming unoc- cottage, or tenement, chargeable with duty, shall quit the same after cupied; although before the expira- an assessment shall be made, and such occupier shall give notice tion of occupier's thereof, on so quitting, to the assessor, in the manner directed by the said lease. In what case houses completed after yearly as sessments to be assessed for por tion of year. ing of windows. acts, the duty thereon shall be discharged by the commissioners for executing the said acts and this act, for the particular quarter or quarters of the year of such assessment, during which it shall appear to the said commissioners such house, cottage, or tenement shall have continued for each entire quarter wholly empty and unoccupied, and although any such quitting shall not have taken place on the actual determination of the lease or demise by which such occupier or tenant held the premises in the manner described by the said act passed in the forty-eighth year aforesaid: provided also, that where any house, cottage, or tenement shall not have been built, or otherwise completed for occupation, at the time of making the assessments yearly, as directed by the said acts, and the same shall, after the expiration of the first or of any succeeding quarter of the year become occupied during a portion only of the year of assessment, such house, cottage, or tenement shall, on notice of the commencement of occupation, to be given by the occupier in the manner directed by the said act, be assessed and charged with the said duties for that part only of the year of assessment during which such house, cottage, or tenement shall be actually occupied,-to wit, from the end of the quarter of the year Increases by open- preceding such occupation; and when any window or windows shall be made, opened, or restored in any dwelling-house, cottage, or tenement, after the commencement of each year's assessment, and notice thereof shall be given as directed by the said acts, the assessments for the windows or lights in such house, cottage, or tenement, shall be amended in respect of any such additional window or windows, and the duty shall be charged and assessed for the full number of windows for the remainder only of the year commencing from the end of the quarter of the year preIn default of no- ceding the increase of such window or windows: provided always, and in every case of default of notice of the commencement of occupation, or of the increase of windows, as directed by the said acts in the cases herein mentioned, and also in every case where any house, cottage, or tenement, shall become occupied, or the additional window or windows therein shall be made or restored within and before the expiration of the first quarter of the year of assessment, the assessments or amended assessments herein directed shall be made and payable for the whole of the year within which such occupation shall have commenced, or such additional numIn what case as ber of window or windows shall have been made or restored: provided further, and where any additional window or windows shall be made for whole year, according to made, opened or restored, in any house, cottage, or tenement, containing, the full number of at the commencement of the year of assessment, not more than seven tice, assessments made for whole year. sessments to be windows. |