SCHEDULE (M.)—(continued.)

3. Of the As

deducted.

sioners for the affairs of taxes in England, they shall certify the same to sessed Taxes the commissioners of the district where such claims respectively shall be themselves. 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 duplicates of assessment of the respective commissioners, under the head of Exemptions 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 amount of the sum to be exempted shall 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 parish, ward, or place where each such claim shall have been allowed, shall be made or amended in such manner that the net daty only shall be demanded of or paid by each such claimant.”

Ireland to pro

Sect. 5. "That every person claiming to be exempted from any of the Persons claiming said duties in Ireland, by virtue of this act, shall produce and deliver to exemptions in the proper officer of inland excise or taxes in Ireland a certificate under duce certificates the band of the said claimant containing the number of servants, carriages, of payment in horses, and dogs, assessed on such claimant in Great Britain for the last Great Britain. year of such assessment, together with the names and capacities of the servants, and the descriptions of the carriages, horses, and dogs charged therein, distinguishing which of the said servants, carriages, horses, or dogs, are the same with those so charged in Great Britain, and which of them are kept in lieu of such of the said servants, carriages, horses, or dogs, which have been parted with, and also a true copy of the receipt and receipts given to such claimant on all such payments as aforesaid, for that year, containing the district or county, and the parish, ward, or place, where such payments were made; and every such claim being first signed by the claimant, in his or her own proper name, and in his or her snal manner of writing, the same shall be transmitted to the commissocers of inland excise and taxes in Ireland, who shall inquire and examine into the truth of every such claim in such manner as they shall think necessary, and the commissioners for the affairs of taxes in England sha and they are hereby required to aid and assist the commissioners of and excise and taxes in Ireland in their inquiries and examinations into ach claims; and whenever any such claims shall be duly proved to the satisfaction of the commissioners of inland excise and taxes in Ireland, it snail be lawful for them to grant the said exemptions in such manner as they are authorized to grant other exemptions by any act or acts in force relating to the said duties."

Sect. 6. "That if any person or persons shall make any such claim in Claiming exempGreat Britain, without having first paid the duties in Ireland for the same tions fraudu articles respectively, or for articles of the same descriptions respectively lently. with the articles for which such exemption is claimed, or if any person or persons shall make any such claim in Ireland, without having first paid the duties in Great Britain for the same articles respectively, or for articles of the same descriptions respectively with the articles for which Each exemption is claimed; or if any person or persons shall be guilty of any frand or contrivance with intent to evade the payment of any of the said duties, taxes, impositions, or sum or sums of money granted or made payable in Great Britain or Ireland by virtue of the said recited acts, or By of them, either in making any such claim, or in obtaining any such exemption, or shall deliver any false or fraudulent certificate, with intent to obtain any such exemption, or shall make a second claim for the same canse, every such person so offending shall forfeit any* pay the sum of

Penalty.

Sic in act. Sect. 7. "That in every case where the said penalty shall be incurred How penalties

3. Of the Assessed Taxes themselves.

recovered and plied.

Certain exemp

ap

SCHEDULE (M.)-(continued.)

in Great Britain, the same may be sued for, recovered, and applied, as any penalty for any offence committed against the said first-recited acts or either of them, relating to the said duties payable in Great Britain, may be sued for, recovered, or applied, in that part of Great Britain where the said offence shall be committed; and in every case where the said penalty shall be incurred in Ireland, the same may be sued for, recovered, and applied, as any penalty for any offence committed against the last-recited act, or any other act or acts in force in Ireland respecting the same, may be sued for, recovered, or applied in Ireland."

Sect. 8. "That nothing in this act contained shall extend or be con 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 of parliament to members of parliament ordinarily resident in Ireland, or persons holding offices or public employments in Ireland, and being resident in Great Britain, for the purposes of assisting in the execution of the public business, or to alter the manner of claiming such exemptions as are granted and allowed by the said act or acts last mentioned."

4&5 W.IV. c. 73. Servants, &c.,

from duty, not to

be reckoned in assessing progres

sive duties in respect of other servants, &c.,

By stat. 4 & 5 Will. IV. c. 73, s. 12, it is enacted, "That wherever under or by virtue of this act, or of any other act or acts relating to the wholly exempted duties of assessed taxes, any person is or shall be wholly exempted from duty in respect of any male servant, or any horse, mare, or gelding, or any dog, respectively retained or employed or kept by him, such male servant, or such horse, mare, or gelding, or dog, shall not be counted of reckoned for the purpose of assessing or increasing the progressive or kept by the same other duties payable by such person in respect of any other male servants or horses, mares, or geldings, or dogs, respectively retained or employed 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."

person.

Exemptions to be

ed by 43 Geo. III. c. 161, s. 36.

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, on horses, mares, geldings, or mules, and on dogs, where such exemption is directed by this act to be claimed, all such servants, horses, mares, geldings, 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.]

I.-Form of CERTIFICATE to be delivered by Members of Volunteer Corps.
"I,
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 of Assessed Taxes, and granting new Duties in lieu thereof, and certain additional Duties, to be consolidated therewith; and also for repealing the Stamp

Duties on Game Certificates, and granting new Duties in lieu thereof, to be placed under the Management of the Commissioners for the Affairs of Taxes."

SCHEDULE (N.)—(continued.)

and have duly attended at the muster and exercise of the said corps for
days, in the course of the year next preceding the date hereof; which muster
rolls have been duly returned, testifying the same pursuant to the said act.

3. Of the Assessed Taxes themselves.

(Signed)

"Commanding officer."

II.-Form of CERTIFICATE to be issued to every Gamekeeper, being a Servant for whom the Master or Mistress, or the Lord or Lady of the Manor or Royalty (if 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 used where the servant 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.

"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 exchange for this certificate), a receipt under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 11. 58. sterling, as the game duty chargeable pon the end C. D., in respect of his deputation as gamekeeper of the manor or royalty of K., in the said county [if the certificate be granted in England, or, if in Scotland, in respect of his appointment of gamekeeper of the lands of K., in the said county]. Given in pursuance of acts passed in the forty-eighth and fiftysecond years of the reign of George the Third, and certified the

in the year of our Lord

" (Signed)

· This certificate will expire on the fifth day of April next.”

day of Clerk."

III.

To be used 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.

Received from E. F. [here name the master or mistress], residing in the parakor, place of [here name the residence of the master or mistress], in the and county, on behalf of C. D., an assessed servant of the said E. F. (in exchange for this certificate), a receipt under the hand of G. H., one of the collectors of red taxes for the said parish [or, township] of [here name the parish or townfor the sum of 11. 58. sterling, as the game duty chargeable upon the said errant in respect of his deputation as gamekeeper of the manor or royalty of K., the 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]. Giren in pursuance of acts passed in the forty-eighth and fifty-second years of reign of George the Third, and certified the in the year of our Lord

"(Signed)

day of

“This certificate will expire on the fifth day of April next.”

IV-Form of CERTIFICATE to be issued to every Gamekeeper, not being an assessed Servant to any Person or Persons.

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, township] of [here name the parish or township], in the said county (in exchange for this certificate), a receipt

4. Of Com

pounding for Assessed

Taxes.

SCHEDULE (N.)-(continued.)

under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 31. 138. 6d. sterling for the game duty chargeable upon the said C. D., in respect of his deputation as gamekeeper of the manor or royalty of K., in the said county [if the certificate be granted in England, or, if in Scotland, in respect of his ap pointment of the lands of K., in the said county]; the said C. D., not being an assessed servant to any person or persons. Given in pursuance of acts passed in the forty-eighth and fifty-second years of the reign of George the Third, and certified the day of in the year of our Lord

Clerk."

V.-Form of CERTIFICATE to be issued to every Person not being a

"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, township] of [here name the parish or township], in the said county (in exchange for this certificate), a receipt under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 31. 138. 6d. sterling, for the game duty chargeable upon the said C. D., in his own right, throughout Great Britain. Given in pursuance of acts passed in the forty-eighth and fifty-second years of the reign of George the Third, and certified the in the year of our Lord

day of

IV. Of Compounding for Assessed Taxes.

[59 Geo. III. c. 51; 1 Geo. IV. c. 73; 1 & 2 Geo. IV. c. 113; 3 Geo. IV. c. 50; 4 Geo. IV. c. 11; 4 Geo. IV. c. 45; 5 Geo. IV. c. 44; 7 Geo. IV. c. 22; 10 Geo. IV. c. 21; 1 Will. IV. c. 35; 1 & 2 Will. IV. c. 7; 2&3 Will. IV. c. 113; 3 & 4 Will. IV. c. 34; 4 & 5 Will. IV. c. 54; 5 & 6 Will. IV. c. 64.]

By the 59 Geo. III. c. 51, "An Act to relieve Persons compounding for their Assessed Taxes, from an Annual Assessment, for the term of 48 Geo. III. c. 55. Three years," sect. 1, after reciting, that, "whereas by an act passed in the forty-eighth year of the reign of his present majesty, intituled 'An Act for repealing the Duties of Assessed Taxes, and granting new Duties in lieu thereof, and certain additional Duties, to be consolidated therewith; and also for repealing the Stamp Duties on Game Certificates, and granting new Duties in lieu thereof, to be placed under the Management of the Commissioners for the Affairs of Taxes,' certain duties of assessed taxes were granted to his majesty; and by another act, passed in the fifty-second year of the reign of his said majesty, 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,' certain new and additional duties of assessed taxes were also granted and consolidated with the former duties of assessed taxes, which duties have been varied by several subsequent acts; and it is expedient to relieve such persons as are willing and desirous of compounding for their assessed taxes from an annual assessment, and all further or increased charges on articles of the same description, for a term to be limited, on

year

years.

contract.

condition of paying certain additional rates on the amount of the last 4. Of Comassessment made prior to the passing of this act ;” it is enacted, “That pounding for the assessments made under and by virtue of the said acts, for the Assessed ending on the fifth day of April, 1819, shall be and remain to the same Taxes. amount, in respect of all and every the persons and person who shall 59 Geo. III. c. 51. compound for the annual payment thereof, for the term of three years, to Assessments for commence from the said fifth day of April, 1819, upon the terms and the year ending conditions hereinafter mentioned; and it shall be lawful for the com- April 5, 1819, to missioners acting in execution of the said several acts, for any county, continue for three city, town, or place, in Great Britain, or any two or more of them, in their respective divisions, to contract and agree with any persons or per- Commissioners son who are or who is assessed to the rates and duties granted by the said empowered to acts, or any of them, for the said year ending on the fifth day of April, 1819, and who shall apply to them for that purpose, in the same division in which such assessment hath been made, for the composition of their, his, or her assessed taxes, for the said period of three years, according to the directions and provisions of this act; and all and every persons and Persons assessed person assessed for the year ended as aforesaid, to the duties made able by virtue of the said acts, or any of them, are and is hereby respectively declared to be competent to enter into composition with the said respective commissioners, for their, his, or her assessed taxes, for the term of three years, to commence from the said fifth day of April, on the same amount annually as shall have been assessed upon them, him, or her, for the year ended as aforesaid, together with an additional annual rate for every 208. of the amount so assessed, to be ascertained and fixed in the proportions and in manner herein mentioned, except as hereinafter is provided."

pay

in the last year may compound.

duties to be made

Sect. 2. "That the duties assessed on inhabited houses and on windows Compositions on or lights, contained in the schedules marked (A.) and (B.), or either of house and window them, referred to by the said act of the forty-eighth year aforesaid, shall separately. be compounded for separately and distinctly from all and every the other duties herein mentioned, chargeable under the said acts, or any of them; and where any such composition shall be made on the amount of the said duties assessed on inhabited houses and on windows or lights, the proportion of the said additional rate shall be 1s. for every 20s. of the amount 60 assessed, and so, after that rate, for any greater or lesser sum than 20.; and where any such composition shall be made on the amount of Additional rate of any other of the duties granted by the said acts (except the duties granted 1. for every 208. thereby in respect of killing game), the proportion of the said additional compositions. rate shall be 1s. for every 20s. of the amount so assessed, and so, after that rate, for any greater or less sum than 20s.

on amount of

open windows,

free of duty.

Sect. 3. "That all and every persons and person entering into any such compositions to composition according to the provisions of this act, and paying the amount entitle persons of the sums compounded for at the times and in the proportions, and in compounding to manner herein specified, and doing and performing all other acts, matters, and keep addiand things required by this act, shall be entitled to make or open, and keep tional articles, open, during the said term, free of duty, any additional number of windows or lights, in their, his, or her dwelling-house, in respect of which such composition shall have been made, and also to keep and use, free of duty, any additional article or articles of the same description, and chargeable under the same schedule of the said acts (although the same may be therein charged with different and progressive rates of duty, according to the number thereof), as they, he, or she were or was charged in respect of, in the assessment on which the composition shall have been made; and shall be exempt from any further compliance with any of the provisions contained in the said acts relating to the assessed taxes, and from all assessments thereon, during the said term of three years; except where the persons or person entering into such composition shall be or become chargeable with the said duties in respect of a dwelling-house or dwellinghouses not comprised in the said composition; or in respect of any article or articles of a different description, or chargeable with duty under some VOL. VI. M

Exceptions.