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SCHEDULE (M.)–(continued.)

3. Of the As. 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

sve ofter each themselves. sessica, 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 goerturs 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 persoos 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 tures 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 UITIVE : provided also, that no person shall, for the purposes of claiming this exentos, 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 recured, 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
Fetal burgh, serving an annual office therein, who, during such year of service,
Bu hare kept or shall keep any number of servants, carriages, or horses, greater
than the nute ber such person was assessed to prior to the year of such service,
231 ato shall have been assessed for such greater number for one year, shall be

Terape from further assessment for such greater number for any other year,
Lirigh soch 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. tuis 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 Ireand 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, bestees for riding or drawing the said carriages, and on dogs, to be anBally assessed and paid throughout Great Britain, which duties are paced under the management of the commissioners for the affairs of ales in Great Britain : and whereas, by a certain act passed in the same 48 Geo. III. c. 42. Sony-eighth year of the reign of his present majesty, certain duties are 2. Tanted to his majesty on male servants, carriages, horses for riding Op drawing the said carriages, and on dogs, to be annually levied and paid throughout Ireland, which last mentioned duties are placed under toe management of the commissioners of inland excise and taxes in Ireland; and whereas it is just and reasonable that persons residing partly

Great Britain and partly in Ireland should not pay the duties granted of the said several acts for the same establishment of servants, carriages, horses, and dogs, in the same year in both parts of the United Kinghome;" it is enacted, “ That every person who shall have paid the said Gutes 80 payable in Great Britain, in respect of any such servants, carriages, horses, or dogs, for tbe period of one whole year, who shall Persons paying also at any time within the same year, as hereinafter is provided, be duties for ser.

vants, &c., in charged 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

in Ireland, horses, or dogs, so kept in Ireland, being either the same servants, carMages, horses, or dogs, which are so charged in Great Britain in such

3. Of the As

SCHEDULE (M.)–(continued.) sessed Taxes year, or servants in the same capacities, or carriages, horses, or dogs themselves.

the same descriptions, chargeable in Great Britain with the like dutie and kept in lieu of such of the said servants, carriages, horses, or dog as have been bona fide parted with), shall be wholly exempted from pa ment in Ireland for one year of the duties so charged thereon, in respe

of each and every of the said servants, carriages, borses, and dogs, ke ersons paying in Ireland; and every person who shall have paid the said duties so pa in Ireland only able in Ireland, in respect of any such servants, carriages, horses, or dog liable for duty in reat Britain. 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 Britai the said servants, carriages, horses, or dogs, so kept in Great Britai being either the same servants, carriages, horses, or dogs, which are charged in Ireland in such year, or servants in the same capacities, carriages, horses, or dogs of the same descriptions, chargeable in Irela with the like duties, and kept in lieu of such of the servants, carriage horses, or dogs, as have been bona fide parted with, shall be exempt from payment in Great Britain, for one year, of so much of the sa duties so charged thereon as the duty paid in Ireland in respect of ea and every of the same servants, carriages, horses, or dogs, or servan carriages, horses, or dogs, kept in lieu thereof respectively as aforesai shall amount unto, provided that due proof shall be inade of such på ments in Great Britain or Ireland respectively in the manner hereinaft

directed.” Periods at which Sect. 2. “And whereas the said duties payable in Great Britain a duties commence

e. chargeable yearly, from the fifth day of April in each year, and the sa

duties payable in Ireland are chargeable yearly, from the fifth day January in each year;' be it declared and further enacted, That proof payment in Ireland in the manner herein directed, within any year, con mencing on the fifth day of January in such year, shall entitle the clair ant to the exemption hereby granted in Great Britain for the year coin mencing on the fifth day of April following, and proof of payment i 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 exemptio hereby granted in Ireland, within the year commencing on the fifth da

of January preceding.” Persons claiming

Sect. 3. “ That every person claiming to be exempted from any of th exemption in said duties in Great Britain, by virtue of this act, shall produce and Great Britain to produce continuo deliver to the surveyor or inspector of the district where such claiman cates of payment shall reside, a certificate under the hand of the proper officer of the inland in Ireland.

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 th 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,borses, 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 shail 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

SCHEDULE (M.)–(continued.)

3. Of the As. sioners for the affairs of taxes in England, they shall certify the same to sessed Taxes

mselves. the commissioners of the district where such claims respectively shall be Thems made, and shall give such directions for granting the required exemptions, either before or after assessment, as to them shall seem necessary, in order to give the relief granted by this act, and the assessment on every such claimant shall be made, discharged, altered, or amended accordingly.”

Sect. 4.“ That the several amounts of duty so to be exempted in Great Amount of exBritain shall be retained and set down in figures in the several books and emptions to be

deducted. dup.icates of assessident of the respective commissioners, under the head of Erorptions on Account of Ireland,' and shall respectively be deducted from the whole duty chargeable on each claimant by virtue of the said recited acts, and the difference between the duty so chargeable and the anoant of the sum to be exempted sball be set down as the net duty to be paid by each such claimant, and the duplicate thereof, to be delivered to the collector of the parisb, ward, or place where each such claim shall hare been allowed, shall be made or amended in such manner that the ne: daty only shall be demanded of or paid by each such claimant."

Sect. 5. " That every person claiming to be exempted from any of the Persons claiming said datis in Ireland, by virtue of this act, shall produce and deliver to exemption the proper officer of inland excise or taxes in Ireland a certificate under duce certificates

Ireland to pro. the band of the said claimant containing the number of servants, carriages, of payment in corses, and dogs, assessed on such claimant in Great Britain for the last Great Britain. Fear of such assessment, together with the names and capacities of the servants, and the descriptions of the carriages, horses, and dogs charged

frein, distinguishing which of the said servants, carriages, horses, or Boys, are the same with those so charged in Great Britain, and which of sem are kept in lieu of such of the said servants, carriages, horses, or 2, which have been parted with, and also a true copy of the receipt 23r receipts given to such claiinant on all such payments as aforesaid, Lut that year, containing the district or county, and the parish, ward, or pose, where such payments were made; and every such claim being first

bed by the claimant, in his or her own proper name, and in his or her sau bancer of writing, the same shall be transmitted to the cominis.

cers of ioland excise and taxes in Ireland, who shall inquire and enmade into the truth of every such claim in such manner as they shall sat necessary, and the commissioners for the affairs of taxes in England ce and they are hereby required to aid and assist the commissioners of 123d excise and taxes in Ireland in their inquiries and examinations into

claims; and whenever any such claims shall be duly proved to the action of the commissioners of inland excise and taxes in Ireland, it u be lawful for them to grant the said exemptions in such manner as hey are authorized to grant other exemptions by any act or acts in force ting to the said duties.”

est. 6. “That if any person or persons shall make any such claim in Claiming exemp. Treu Britain, without having first paid the duties in Ireland for the same tions frauduTres respectively, or for articles of the same descriptions respectively lently. *ad the articles for which such exemption is claimed, or if any person or for shall make any such claim in Ireland, without having first paid

duties in Great Britain for the same articles respectively, or for wees of the same descriptions respectively with the articles for which Scd exemption is claimed; or if any person or persons shall be guilty of

Tand or contrivance with intent to evade the payment of any of the

Cuties, taxes, impositions, or sum or sums of money granted or made Porable in Great Britain or Ireland by virtue of the said recited acts, or aby of them, either in making any such claim, or in obtaining any such 17-mption, or shall deliver any false or fraudulent certificate, with intent

obtain any such exemption, or shall make a second claim for the same Lates, every such person so offending shall forfeit any* pay the sum of . Sic in act.

Penalty. Sect. 7. “That in every case where the said penalty shall be incurred How pewalties

3. Of the As.

SCHEDULE (M.)–(continued.) sessed Taxes themselves.

in Great Britain, the same may be sued for, recovered, and applied, a

any penalty for any offence committed against the said first-recited acts recovered and ap. either of them, relating to the said duties payable in Great Britain, ma plied.

be sued for, recovered, or applied, in that part of Great Britain where th said offence shall be committed ; and in every case where the said penalt shall be incurred in Ireland, the same may be sued for, recovered, an applied, as any penalty for any offence committed against the last-recite act, or any other act or acts in force in Ireland respecting the same, ma

be sued for, recovered, or applied in Ireland.” Certain exemp. Sect. 8. “That nothing in this act contained shall extend or be cop tions not affected. strued to extend to or in any way to affect any of the exemptions from

the payments of the said duties granted and allowed by any act or acts parliament to members of parliament ordinarily resident in Ireland, o persons holding offices or public employments in Ireland, and bein resident in Great Britain, for the purposes of assisting in the execution the public business, or to alter the manner of claiming such exemption

as are granted and allowed by the said act or acts last mentioned.” 4 & 5 W.IV.c.73. By stat. 4 & 5 Will. IV. c. 73, s. 12, it is enacted, “That whereve Servants, &c., under or by virtue of this act, or of any other act or acts relating to th wholly exempted duties of assessed taxes, any person is or shall be wholly exempted from from duty, not to be reckoned in as. duty in respect of any male servant, or any horse, mare, or gelding, o sessing progres- any dog, respectively retained or employed or kept by him, such mal sive duties in re. spect of other servant, or such horse, mare, or gelding, or dog, shall not be counted o servants, &c., reckoned for the purpose of assessing or increasing the progressive o kept by the same other duties payable by such person in respect of any other male servants person.

or horses, mares, or geldings, or dogs, respectively retained or employee or kept by him, but that all such last-mentioned duties shall be assessed and charged on such person without reference to the male servant, horse mare, or gelding, or dog, in respect of which such total exemption from

duty as aforesaid shall be duly allowed.” Exemptions to be By sect. 11 it is enacted,'" That in the several cases of exemption claimed as direct

granted by this act in respect of any of the duties on male servants, o ed by 43 Geo. III. c. 161, s. 36. horses, mares, geldings, or mules, and on dogs, where such exemption 1

directed by this act to be claimed, all such servants, horses, mares, geld ings, or mules, and dogs respectively, shall be duly returned to the assessor; and every such exemption shall be claimed by the party seeking the benefit thereof in the manner directed by an act passed in the fortythird year of the reign of king George the Third, with regard to other exemptions from the duties of assessed taxes; and no such exemption shall be allowed unless the same and the cause thereof shall be duly returned to the assessor in the manner directed by the said act."

Forms.

SCHEDULE (N.), FORMS OF CERTIFICATES.

[48 Geo. III. c. 55 ; and 52 Geo. III. c. 93.] 1.- Form of CERTIFICATE to be delivered by Members of Volunteer Corps.

1, commanding officer of the , do hereby certify, in pursuance of an act passed in the fifty-second year of the reign of his present majesty, inti. tuled ' An Act' [here insert the title of this act] (a), that the several persons herein named and described are severally enrolled and serving in the said corps,

(a) “An Act for repealing the Duties Duties on Game Certificates, and grantof Assessed Taxes, and granting new ing new Duties in lieu thereof, to be Duties in lieu thereof, and certain addi. placed under the Management of the tional Duties, to be consolidated there. Commissioners for the Affairs of Tases." with; and also for repealing the Stamp

8. m.] The Duties.- Forms of Certificates.

159 SCHEDULE (N.)–(continued.)

3. Of the As.

sessed Taxes and here duly attended at the muster and exercise of the said corps for themselves. deys, is the course of the year next preceding the date hereof; which muster rolla have been duly returned, testifying the same pursuant to the said act.

(Signed) " Deted the day of ."

Commanding officer.

II.-Forte Of CERTIFICATE to be issued to every Gamekeeper, being a Ser.

Fant for whom the Master or Mistress, or the Lord or Lady of the Manor or Royalty y in England), or the Proprietor of Lands (if in Scotland), shall be duly assessed to the Duty on Servants.

"No. . Game Duty Certificate (A.) * To be ned where the servant pays the duty.] ** By A. B., clerk to the commissioners acting in the execution of the acts

for esseised taxes for the division of I., in the county of L. " Received from C. D., residing in the parish [or, township) of [here name the parish or township), in the said county, an assessed servant of E. F. [here name the master or mistress), of (here name the residence of the master or mistress], in ezekenge for this certificate), a receipt under the hand of G. H., one of the collectors of sessed taxes for the said parish [or, township] of [here name the parish or tomoship), for the sum of 11. 58. sterling, as the game duty chargeable

on lhe sad C. D., in respect of his deputation as gamekeeper of the manor or Paraty of K., in the said county (if the certificate be granted in England, or, if

Scotland, in respect of his appointment of gamekeeper of the lands of K., in The sad county). Giren in pursuance of acts passed in the forty-eighth and fiftyHeered years of the reign of George the Third, and certified the day of , in the year of our Lord .

*(Signed) * This certificate will expire on the fifth day of April next."

, Clerk."

III.

"No. . Game Duties Certificate (B.) - To be nsed where the master pays the duty.] * By A. B., clerk to the commissioners acting in the execution of the acts

for assessed taxes for the division of I., in the county of L. ** Recrired from E. F. [bere name the master or mistress], residing in the pa. h u, place) of (here name the residence of the master or mistress], in the

nd oualy, on behalf of C. D., an assessed servant of the said E.F. (in exchange Balbus certificate), a receipt under the hand of G. H., one of the collectors of wered taxes for the said parish [or, township] of (here name the parish or town. Ep., for the sum of 11. 58. sterling, as the game duty chargeable upon the said Errent in respect of his deputation as gamekeeper of the manor or royalty of K., a lhe said county if the certificate be granted in England, or, if in Scotland, in

pect of his appointment as gamekeeper of the lands of K., in the said county). 5* in pursuance of acts passed in the forty-eighth and fifty-second years of de rngr of George the Third, and certified the day of , in the year for Lord

" (Signed)

. Clerk." ** This certificate will expire on the fifth day of April next.

1-Porm of CERTIFICATE to be issued to every Gamekeeper, not being an

assessed Servant to any Person or Persons.

“No. Game Duty Certificate (C.); ** By A. B., clerk to the commissioners acting in the execution of the acts

for assessed taxes for the division of I., in the county of L. * Received from C. D., residing in the parish (or, toronship] of [here name the panch or township), in the said county (in exchange for this certificate), a receipt

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