3. Of the Assessed Taxes themselves. Mares kept for breeding exempt bred by seller, &c. ed; and horses Provisions by the 43 Geo. III. c. 161, regulating the du ties on horsedealers. SCHEDULE (H.)—(continued.) Every person who shall use or exercise the trade and business of 1 5 0 "In addition to the duty of 117. 58. granted by the said act.J Aggregate Duty. £12 10 By the 59 Geo. III. c. 13, s. 4, it is enacted, "That from and after the fifth day of April, 1819, all mares which shall be kept for the sole purpose of breeding shall, whilst so kept, be wholly exempt from duty; and that all persons shall and may sell any horses which shall have been bred by them or kept by them as farming stock upon lands in their occupation, for the space of three months at the least, without being liable to be assessed to the duties payable by horse-dealers; any thing in any act or acts to the contrary notwithstanding." By the 43 Geo. III. c. 161, s. 27, persons having exercised the business of a horse-dealer for the period within mentioned, are to give notice thereof and be assessed accordingly, ante, 80. By sect. 43, horse-dealers are to enter account of horses sold in books, to be inspected by the assessors, &c., ante, 87. By sect. 44, proper forms for such accounts are to be had at the Taxoffice, ante, 87. By sect. 48, horse-dealers, trading at different places, are to deliver returns at each, and declare where they will be charged, ante, 88. SCHEDULE (I.), DUTIES ON HAIR-POWDER 52 Geo. III. c. 93. "A SCHEDULE of the Duties payable by Persons in respect of HAIRPOWDER used or worn by them." By every person who shall have used or worn any hair-powder` £1 3 6 How chargeable. Daughters unmarried. RULES for Charging the said Duties. "I.-The said rate or duty to extend to every sort or composition of powder used or worn by any person as an article of, or in, or about, his or her dress, by whatever name the same shall be distinguished, and to be assessed upon and paid by the person having used or worn the same within the year preceding the terra for which the assessment ought to be made, except as hereinafter mentioned." "II.-The unmarried daughters of any person shall not be chargeable with the said last-mentioned duties by this act made payable, or with the duties payable at the time of passing this act, or be required to make any return under this act, or the acts in force at the time of passing this act, provided the parent of such daughters shall have more than two unmarried daughters, and shall have given an account in any list by him or her delivered under this act, or the acts now in force, of the whole number of such daughters, and shall have required to be assessed and charged for the whole number by one assessment, in which case every such parent shall be assessed and charged in respect to the whole number of such daughters in twice the sum so payable on any single person for his or her having worn hair-powder, which shall exempt the whole number of daughters from the said duties, and each of them; and that neither the person giving such account, nor any of the persons returned in such account, in respect of whom such charge shall be made, shall in such case be liable to any of the penalties imposed by this act, or the acts now in force, by reason of the duty not being paid for the whole number of such daughters." SCHEDULE (I.)—(continued.) 3. Of the As sessed Taxes Servants. "III.-The master or mistress of any servant who shall have declared his or her intention to pay the duty which may be charged or chargeable as aforesaid in themselves. respect of such servant, and shall, in any list or lists returned by him or her, have given a true account of all the servants by him or her kept, in respect of whom such duty shall be payable, setting forth the several capacities in which such servants are respectively kept, shall be charged for such servant or servants; and in every such case, every such servant shall be deemed and construed to be exempted from the said duties during his, her, or their continuance in the same service; and also every servant, who shall come into the service of such master or mistress, in the room of such servant named therein, to serve in the same capacity during the year in which the duty shall be so charged; and no servant named in such list or lists, or any servant serving such master or mistress in any capacity mentioned in such list or lists, shall, during the year for which such duty shall be charged, be required for himself or herself to make any such return, or to pay the said duties, or either of them, nor be liable to any penalty by reason of not making any such return, or not paying the said duty.' "EXEMPTIONS from the said Duties. "I-Any of the royal family, and any of the menial servants of his majesty Royal family. or any of the royal family." "II.—Aty officer in actual employ in his majesty's navy, under the rank of Naval and milicommander; or any officer holding a commission in his majesty's navy under the tary officers. said rank, who shall be employed on the establishment of the royal hospital at Greenwich; or any subaltern or non-commissioned officer or private man be- Soldiers. longing to any regiment in the army, artillery, militia, division of marines, or corps of engineers; or any person enrolled and actually serving in any volunteer Volunteers. make such return as by this act is directed,* with respect to the claim of exemp- See s. 5 of this tions; provided, that every such claim shall be proved by the certificate of the act, and 43 Geo. commanding officer of the corps, in the form in the schedule to this act annexed, III. c. 161, s. 36. marked (N.), and according to the regulations of this act in other cases of ex emption by such volunteers." "III.-Any clergyman who shall not be possessed of an annual income of 1007. Clergymen, &c. or upwards, whether arising from ecclesiastical preferment or otherwise; or any preacher or preachers of any congregation of dissenters, or any person dissenting from the Church of England, in holy orders, or pretended holy orders, who now is, or at any time hereafter shall be entitled to the benefit of the statute made in the first year of the reign of the late king William and queen Mary, intituled An Act for exempting their Majesties' Protestant Subjects dissenting from the 1 W. & M. st.1, Church of England from the Penalties of certain Laws; or of the statute made c. 18. in the nineteenth year of the reign of his present majesty, intituled An Act for 19 Geo. III. c. 44. the further Relief of Protestant Dissenting Ministers and Schoolmasters;' or of the statute made in the thirty-first year of the reign of his present majesty, in tituled An Act to relieve, upon Conditions, and under Restrictions, the Persons 31 Geo. III. c. 32. therein described, from certain Penalties and Disabilities to which Papists, or Persons professing the Popish Religion, are by Law subject,' and who shall not be possessed of an annual income of 1001. or upwards, however arising; and the income arising from any benefice or benefices shall be estimated on the average amount thereof, computed on the period of seven years next preceding that on which such exemptions shall be claimed." SCHEDULE (K.), ARMORIAL BEARINGS. "A SCHEDULE of the Duties payable by Persons in respect of any 52 Geo. III. c. 93. Armorial Bearing or Ensign, used or worn by them, by whatever Name the same shall be called." By every such person chargeable with any duty made payable by this act, for any coach or other carriage, the annual sum of .] £ s. d. 2 8 0 3. Of the Assessed Taxes themselves. Royal family. SCHEDULE (K.)—(continued.) By every such person not chargeable for any such coach or other By every such person not chargeable for any such coach or other £ s. d. 140 0 12 0 "The said duties to be paid by every person having used or caused to be used any armorial bearing or ensign, by whatever name the same is or shall be called. within the year preceding the term for which the assessment ought to be made. and to extend to every person who within the said period shall have been possessed of or shall have kept or had any coach or other carriage chargeable with the duty by this act, or any seal, plate, or other article, on which carriage, seal, plate, or other article, any armorial bearing or ensign is or shall have been. during the said period, painted, engraved, marked, or affixed, and whether such armorial bearing or ensign shall be registered in the College of Arms or not." "EXEMPTIONS from the said Duties as set forth in Schedule (K.) "Any of the royal family; or any person who shall, by right of office or by appointment, have worn or used any of the arms or insignia worn or used by the royal family, or used in any city, borough, or town corporate, in that part of Great Britain before described." Provisions by 43 By the 43 Geo. III. c. 161, s. 27, persons having worn hair-powder or Geo. III. c. 161, respecting assess- armorial bearings are to return lists to the assessors, and be charged ment of duties for accordingly, see ante, 80. hair-powder and armorial bearings. Irish members of parliament and public officers. SCHEDULE (L.), DUTIES FOR KILLING GAME. This schedule, and the rules for charging the duties, and all the laws relating to game and game certificates, will be found fully treated of under title "Game," Vol. III. SCHEDULE (M.), EXEMPTIONS. No. 1. "Further EXEMPTIONS from the several Duties in the several Schedules marked (C), (D.), (E.), and (G.)” "All persons having ordinarily resided in Ireland before the commencement of the session of parliament in the fifty-second year of the reign of his present majesty, and being members of either house of the parliament of the United Kingdom, whether on the part of Ireland, or for any place in Great Britain, and all persons who shall hereafter be members of the said parliament as aforesaid, and who shall have ordinarily resided in Ireland previous to the commencement of the session of parliament in which they shall respectively serve in parliament; and all persons having ordinarily resided in Ireland as aforesaid, or who shall hereafter be ordinarily resident therein, and now holding or who shall hereafter hold offices of public employments in Ireland, and are now residing in Great Britain, or who shall hereafter reside in Great Britain, with the approbation or by the order or direction of the lord lieutenant, or other chief governor or chief governors of Ireland for the time being, or of his or their chief secretary for the time being, and which shall be certified under the hand of the lord lieutenant, or chief governor or chief governors, or his or their chief secretary, to be therein resident for the purposes of assisting in the execu tion of public business, shall be wholly discharged and exempted from the duties set forth in the schedules to this act annexed, marked (C.), (D.), (E.), and (G.); provided that this exemption shall not extend to any person ordinarily resident in Ireland as aforesaid, being a member of either house of parliament of the SCHEDULE (M.)—(continued.) 3. Of the As themselves. United Kingdom, who hath resided or shall reside in Great Britain longer than sessed Taxes during the session of parliament, and forty days before and forty days after each session, nor to any article on which a duty is by this act made payable, which shall be retained, kept, employed, or used by such person in Great Britain, during the residence of such person in Ireland; provided also, that this exemption shall not extend to any person ordinarily resident in Ireland as aforesaid, holding an office or public employment in Ireland, unless the approbation in writing, or such order or direction of the said lord lieutenant, or other chief governor or governors of Ireland for the time being, or of his or their chief secretary for the time being, and a description of the place of abode in Great Britain of the persons respectively holding such offices or employments, shall have been before the passing of this act delivered into the office of the commissioners for the affairs of taxes in Somerset Place, or shall be so delivered within twenty days after the passing of this act, with respect to persons then in Great Britain, or within thirty days after the arrival in Great Britain of such persons respectively, who shall thereafter arrive: provided also, that no person shall, for the purposes of claiming this exemption, be deemed to be ordinarily resident in Ireland, unless he shall reside therein during such portion of the year as is not covered by the privilege herein provided: and, for the better ascertaining the fact of such residence, every person claiming the benefit of this exemption shall verify the same upon oath (if required), before the commissioners acting in the execution of this act, in the Oath. district where such persons shall reside." No. 2. "Further EXEMPTIONS from the several Duties in the several Schedules marked (C.), (D.), and (E.)" "Any sheriff of any county, or mayor or other officer in any corporation or royal burgh, serving an annual office therein, who, during such year of service, shall have kept or shall keep any number of servants, carriages, or horses, greater than the number such person was assessed to prior to the year of such service, and who shall have been assessed for such greater number for one year, shall be exempt from further assessment for such greater number for any other year, although such year of service may have run into a second year of assessment." By the 51 Geo. III. c. 72, intituled " An Act for granting Exemp- 48 Geo. III. c. 55. tions in certain Cases from the Payment of the Duties charged in respect 50 Geo. III. c.104. of Servants, Carriages, Horses, and Dogs, kept in Great Britain and Ireland respectively;" after reciting that "whereas by certain acts passed in the forty-eighth and fiftieth years of the reign of his present majesty, certain duties are granted to his majesty on male servants, carriages, horses for riding or drawing the said carriages, and on dogs, to be annually assessed and paid throughout Great Britain, which duties are placed under the management of the commissioners for the affairs of taxes in Great Britain: and whereas, by a certain act passed in the same 48 Geo. III. c. 42. forty-eighth year of the reign of his present majesty, certain duties are also granted to his majesty on male servants, carriages, horses for riding or drawing the said carriages, and on dogs, to be annually levied and paid throughout Ireland, which last mentioned duties are placed under the management of the commissioners of inland excise and taxes in Ireland; and whereas it is just and reasonable that persons residing partly in Great Britain and partly in Ireland should not pay the duties granted by the said several acts for the same establishment of servants, carriages, horses, and dogs, in the same year in both parts of the United Kingdom;" it is enacted, "That every person who shall have paid the said duties so payable in Great Britain, in respect of any such servants, carriages, horses, or dogs, for the period of one whole year, who shall Persons paying also at any time within the same year, as hereinafter is provided, be duties for sercharged to the said duties so payable in Ireland, for his or her servants, Great Britain, not carriages, horses, or dogs, kept in Ireland (the said servants, carriages, to pay for same horses, or dogs, so kept in Ireland, being either the same servants, carriages, horses, or dogs, which are so charged in Great Britain in such vants, &c., in in Ireland. 3. Of the Assessed Taxes themselves. ersons paying in Ireland only liable for duty in reat Britain. Periods at which SCHEDULE (M.)-(continued.) year, or servants in the same capacities, or carriages, horses, or dogs o the same descriptions, chargeable in Great Britain with the like dutie and kept in lieu of such of the said servants, carriages, horses, or deg as have been bond fide parted with), shall be wholly exempted from pay ment in Ireland for one year of the duties so charged thereon, in respe of each and every of the said servants, carriages, horses, and dogs, kej in Ireland; and every person who shall have paid the said duties so pay able in Ireland, in respect of any such servants, carriages, horses, or dog for one year, who shall at any time within the same year, as hereinafter provided, be charged to the said duties so payable in Great Britain, f his or her servants, carriages, horses, or dogs, kept in Great Britain the said servants, carriages, horses, or dogs, so kept in Great Britain being either the same servants, carriages, horses, or dogs, which are s charged in Ireland in such year, or servants in the same capacities, d carriages, horses, or dogs of the same descriptions, chargeable in Irelan with the like duties, and kept in lieu of such of the servants, carriage horses, or dogs, as have been bond fide parted with, shall be exempte from payment in Great Britain, for one year, of so much of the sai duties so charged thereon as the duty paid in Ireland in respect of eac and every of the same servants, carriages, horses, or dogs, or servant carriages, horses, or dogs, kept in lieu thereof respectively as aforesai shall amount unto, provided that due proof shall be inade of such pay ments in Great Britain or Ireland respectively in the manner hereinafte directed." Sect. 2. "And whereas the said duties payable in Great Britain ar duties commence. chargeable yearly, from the fifth day of April in each year, and the sai duties payable in Ireland are chargeable yearly, from the fifth day January in each year;' be it declared and further enacted, That proof o payment in Ireland in the manner herein directed, within any year, com mencing on the fifth day of January in such year, shall entitle the claim ant to the exemption hereby granted in Great Britain for the year com mencing on the fifth day of April following, and proof of payment in Great Britain in the manner herein directed, for one year, from the fift day of April in any year, shall entitle the claimant to the exemption hereby granted in Ireland, within the year commencing on the fifth day of January preceding." Persons claiming exemption in Great Britain to produce certifi in Ireland. Sect. 3.That every person claiming to be exempted from any of the said duties in Great Britain, by virtue of this act, shall produce and deliver to the surveyor or inspector of the district where such claimant cates of payment shall reside, a certificate under the hand of the proper officer of the inland excise and taxes in Ireland, containing a true copy of the receipt and receipts given to such claimant on all such payments as aforesaid for the last year wherein such claimant was charged to the said duties in Ireland, which certificate shall either contain, or there shall be annexed thereto, a return containing the number of servants, carriages, horses, and dogs, paid for in Ireland by such claimant in the last year, and the names and capacities of the said servants, and the descriptions of the said carriages, horses, and dogs, as required by the said first-recited acts, distinguishing which of the said servants, carriages, horses, or dogs, are the same with those so charged in Ireland, and which of them are kept in lieu of such of the said servants, carriages, horses, or dogs, which have been parted with; and every such claim, being first signed by the claimant in his or her own proper name, and in his or her usual manner of writing, the same shall be transmitted to the commissioners for the affairs of taxes in England, and the said commissioners shall inquire and examine into the truth of every such claim in such manner as they shall think necessary; and the commissioners of inland excise and taxes in Ireland shall and they are hereby required to aid and assist the commissioners for the affairs of taxes, in their inquiries and examinations into such claims, and whenever any such claims shall be duly proved to the satisfaction of the commis |