3. Of the Assessed Taxes themselves.

used solely for

trade.

SCHEDULE (A.), ON WINDOWS-(conti
shall be less than equivalent to a farm at the rack-re
(reckoning the value of every estate occupied by the ow
any other tenure than as tenant at rack-rent, as equiv.
amount of the like farm at rack-rent,) shall be exemp
windows or lights granted by an act passed in the for
reign of king George the Third, and specified in
(A.) thereto annexed; provided the occupier of such
not derive any profit or income exceeding 100l. a
source than the said farm or estate so occupied by

Extending ex- By stat. 2 & 3 Will. IV. c. 113, s. 3, after reciti
emption granted Geo. III. and the stat. 5 Geo. IV. c. 44, "provisio
by 57 Geo. III.
and 5 Geo. IV. in exemptions from the duties on houses, windows,
respect of window inhabited houses, to persons in respect of tenem
duties on houses occupied by them in the day-time only for the pu
professions, where such persons also reside in
dwelling-house or part of a dwelling-house cha
and whereas the exemption under the provision
acquired and granted for a lesser period than the
and it is expedient to apply the said exemption
the same year in the cases of changes of occup
it is enacted, "That where any person or pe
either of them described shall have occupied a
part of a tenement or building, for the uses and
said exemptions in the said acts contained, for
year of assessment, and for and during any
only thereof, it shall be lawful for the respect
exemption for such entire quarter or quarter
notice and declaration in the manner required
ing exemptions for the year of assessment, t
for the entire quarter or quarters of the year
tions shall be claimed and established: pro
claim shall be allowed to any person under th
same premises as a dwelling-house, and as a t
purposes of exemption, at different periods du
nor unless the occupier or occupiers quitting
piers commencing the occupation of the prem
by the said exemptions, and who shall seek the
shall, before the quitting or commencement
give notice thereof to the assessor or survey
by the acts in force for authorizing allowances
changes of occupation" (a).

Exception.

SCHEDULE (B.) ON

The duties on inhabited
Geo. IV. c. 7, s. 1, reduce
habited houses are enti
IV. c. 19.

(a) Rex v. T

The lower part

an office, ad
of the par
communica
exempt from
dows, as b

3. Of the Assessed Taxes themselves.

Servants in taverns (a).

Gardeners (c).

Apprentices.

Gamekeepers (d).

Coachmen, &c.

rooms, &c.

SCHEDULE (C.), SERVANTS—(continued.)

game-keeper, huntsman, whipper-in, or by whatever name or names male servants really acting in any of the said capacities shall be called, or whether such male servants shall have been retained or employed in one or more of the said capacities (except where other duties are imposed by this act on male persons occasionally employed in one or more of the said capacities), and to every such servant let to hire with any carriage or horses for one year, or any longer period; and shall be charged upon the greatest number of such servants which the same person shall have kept at one time in the course of the preceding year, in any of the capacities before mentioned.

“ II.—The said duties shall extend to all servants of the capacities before mentioned, employed in taverns, coffee-houses, inns, alehouses, or any other houses licensed to sell wine, ale, or other liquors by retail, and in eating or victualling houses, and in hotels or lodging-houses, being eating and victualling houses, of whatever description, although not licensed, except hostlers and helpers in the stables of such licensed persons, and drivers employed by them to drive their car. riages with horses let out to hire, and except waiters" (b).

* III.—The said last mentioned duties on gardeners shall extend to every gardener who shall have contracted for the keeping of any garden or gardens wherein the constant labour of a person shall be necessary, or where a person shall have been constantly employed therein, to be paid by the person or persons for whose use and in whose garden such gardener or persons shall have been employed, except as hereinafter mentioned."

IV. The said duties shall extend to all apprentices retained or employed in any of the capacities aforesaid, save and except such apprentices as shall have been imposed upon any master or mistress under and by virtue of the powers given to magistrates and parish officers by any act or acts of parliament, so as the number of such apprentices for whom this exemption shall be claimed by the same person shall not exceed two, being generally employed in the affairs of husbandry or trade, and occasionally only in any of the capacities herein enumerated, and not wearing livery."

"V.-The said duties on gamekeepers shall extend to every person retained or employed to kill or preserve game for the use of any other person or persons, whether lawfully appointed to kill or preserve game or not, to be paid by the person or persons retaining or employing such persons respectively, for the uses aforesaid; except gamekeepers, being the servants of other qualified persons duly returned by and charged to the said duties as servants of such other persons."

"VI.-The said duties shall extend to every person who shall be employed in the capacity of a coachman, postilion, groom, or helper in the stables, although such person shall have been retained for the purposes of husbandry, or any manufacture or trade, where the master or mistress of such person shall be chargeable with duty for any carriage (other than a taxed cart), or for two or more horses chargeable with the duty on horses kept for the purpose of riding or drawing carriages, as herein mentioned."

"VII.-The said duties shall extend to every person who shall be employed as a groom, stable-boy, or helper in the stables of the master or mistress, to take care of any horse, mare, or gelding, the property of such master or mistress, kept for the purpose of racing or running for any plate, prize, sum of money, or other thing, or in training for any of the said purposes."

and wholly maintained and lodged in
the house of his employer or employers:
provided always, that the cause of every
such exemption shall be truly returned
and stated in the manner required by
the acts in force at the time of passing
this act. (See also 3 & 4 Will. IV. c. 39,
s. 4, post, 127.)

(a) See 3 & 4 Will. IV. c. 39, s. 4,
post, 127.

(b) This exception is, by 1 & 2 Will. IV. c. 7, extended to stage-coach pro

prietors for hostlers and helpers in stables not belonging to licensed inns or public houses. See also 3 & 4 Will. IV. c. 39, s. 4, post, 127.

(c) The duty on gardeners is repealed by the 4 Geo. IV. c. 11, s. 1, ante, 116.

(d) By the 59 Geo. III. c. 118, s. 5, an under-gamekeeper is not assessed as an additional servant, but at 10s. per annum, ante, 103.

SCHEDULE (C.), SERVANTS—(continued.)

EXEMPTIONS.

3. Of the As

sessed Taxes themselves.

under 21.

By 11 Geo. IV. & 1 Will. IV. c. 35, s. 3, exemptions shall be allowed Sons of employers from the duties in respect of male servants and male persons respectively described in schedule (C.) No. 1 and No. 3 in the following cases. viz. in respect of any male servant or male person who shall be the son of the employer, and shall be under the age of 21 years. See the enactment, post, 130.

by employing

able with the

dule (C.) No. 1,

By 2 & 3 Will. IV. c. 113, s. 4, it is enacted, "That from and after the Relief for postsaid 5th day of April, 1832, where any livery stable-keeper, horse-dealer, masters, &c., who postmaster, or other person licensed by the commissioners of stamps, or certain servants any person under their authority, to let post-horses or carriages for hire become chargeor profit, shall, by reason of their respectively retaining or employing any progressive duservant or servants in the capacities of groom, stable-boy, or helper in ties under schethe stables, solely and bona fide in their respective trades or businesses, of 52 Geo. III, become chargeable with the progressive duties on such male servants, c. 93. payable under schedule (C.) No. 1, of an act passed in the fifty-second year of the reign of his said late majesty king George the Third, intituled An Act for granting to His Majesty certain new and additional Duties of Assessed Taxes, and for consolidating the same with the former Duties of Assessed Taxes,' such persons respectively shall in lieu of the said duties be assessed and charged under the said schedule (C.) No. 1, and rules thereof, with no more than the duty of 17. 5s. for each such male servant so employed, to all intents as if such servants were chargeable under schedule (C.) No. 4, of the said act." And see further the 3 & 4 Will. IV. c. 39, s. 4, post, 127.

No. 2.

This was a SCHEDULE of the Duties payable annually for MALE SERVANTS and other Persons retained or employed in the various Capacities therein mentioned. They were enacted by 48 Geo. III. c. 55, and 52 Geo. III. c. 93, but were repealed by 4 Geo. IV. c. 11, s. 1, ante, 104.

No. 3.

A SCHEDULE of the Duties payable annually for every MALE PERSON retained or employed in the several Capacities herein mentioned, and not chargeable to the Duties in Schedule (C.) No. 1.

For every male person employed in the capacity of, or as a rider
or traveller, where the same employer shall keep or employ
one such male person only, the sum of
£0 12 0

In addition to the duty of 21. 88. granted by the act passed
in the 48th year of the reign of his present majesty
And where the same employer shall keep or employ more than
one such male person, for each the sum of

1 10 0

2 10 0

Clerks, &c. (a).

In addition to the duty of 31. 10s. granted by the said act For every male person employed in the capacity of, or as clerk, book-keeper, or office-keeper, where the same employer shall keep or employ one such male person only, the sum of 0 16 0 In addition to the duty of 17. 48. granted by the said act And where the same employer shall keep or employ more than one such male person, for each the sum of 0 12 0

In addition to the duty of 21. 88. granted by the said act

(a) Repealed by the 3 & 4 Will. IV. c. 39, s. 4, post, 127.

100

1 10 0

(b) The 4 Geo. IV. c. 11, s. 2, ante,

104, takes off the moiety.

3. Of the Assessed Taxes themselves.

Stewards, &c. (a).
Shopmen (a).

Waiters.

Occasional waiters (b).

Stablekeeper's men (c).

Servants in husbandry (d).

Servants in husbandry employed as grooms (d).

SCHEDULE (C.), SERVANTS—(continued.)

For every male person employed in the capacity of, or as a stew-
ard, bailiff, overseer, or manager, or clerk under a steward,
bailiff, overseer, or manager, the sum of . . 200
For every male person employed by any person in trade as a
shopman, for the purpose of exposing to sale, or selling goods,
wares, or merchandize, in such shop or warehouse, whether
by wholesale or retail, and every male person employed as a
warehouseman, porter, or cellarman in such shop or warehouse,
the sum of
. 0 16 0

In addition to the duty of 17. 48. granted by the said act
And for every male person so employed, where the duty granted
by the said act shall not be chargeable, the annual sum of
For every male person employed as a waiter to wait on guests in
any tavern, coffee-house, inn, ale-house, eating or victualling
house, or in any hotel or lodging-house, except occasional
waiters, the sum of

0 15 0

In addition to the duty of 21. 58. granted by the said act
And for every male person so employed, where the duty granted
by the said act shall not be chargeable, the sum of
And for every male person so employed as an occasional waiter
therein, for the period of six calendar months in any year, the
sum of

And if so employed for a lesser period than six calendar months
in any year, the sum of

And for every male person, not being a servant, employed as an
occasional waiter in any private house, not less than six times
within the year, the sum of.

For every male person employed by any stable-keeper, for or in
expectation of profit, to take care of any horse, mare, or geld-
ing, kept for the purpose of racing or running for any plate,
prize, sum of money, or other thing, or any horse, mare, or
gelding in training for any of the said purposes, except ser-
vants chargeable as grooms or helpers in stables by schedule
(C) No. 1, the sum of
. 0 16 0

In addition to the duty of 17. 48. granted by the said act
And for every male person so employed, where the duty granted
by the said act shall not be chargeable, the sum of
For every male person retained for the purposes of husbandry,
manufacture or trade, wherein the employer shall seek a live-
lihood, and at any time employed in any domestic employ-
ment, in any of the capacities enumerated in schedule (C.)
No. 1, and where the employer shall not be chargeable to
the duties in the said schedule, or to any other of the duties
in this schedule, in respect of such male person, the sum of
£0 4 0

In addition to the duty of 68. granted by the said act
And for every male person so retained and employed, where the
duty granted by the said act shall not be chargeable, the
sum of

For every male person retained for the purposes of husbandry,
manufacture or trade, and at any time employed in the capa-
city of a groom, stable-boy, or helper in the stable, where the
master or mistress shall be chargeable for one horse to the
duty contained in schedule (E.) No. 1, or to the duty on a
taxed cart, and not on any other carriage chargeable with duty
by this act, and in respect of which such male person shall not
be chargeable to the duties in schedule (C.) No. 1, or to any
other of the duties in this schedule, the sum of . 0 4 0
In addition to the duty of 6s. granted by the said act

(a) See note (a) preceding page.
(b) Repealed by 6 Geo. IV. c. 7,
s. 1, ante, 107; 3 & 4 Will. IV. c. 39,
s. 4, post, 127.

(c) See 6 Geo. 4, c. 7, s. 1. (d) Repealed by 4 Geo. IV. c. 11, s. 1, ante, 104.