4. Of Com pounding for Assessed Taxes. 59 Geo. III. c. 51. other schedule or schedules of the said acts, than they, he, or she were or was charged in respect of in the assessment on which the composition shall have been made; in which excepted cases, and no other, further or increased charges shall be made, and the fines, penalties, and forfeitures inflicted according to the provisions of the several acts, in relation to the said taxes in force at and immediately before the passing of this act, as fully and effectually as if no such composition had been made under this act." Sect. 4. "That no composition shall be entered into under this act able to a greater with any persons or person who shall have become chargeable in the the last year's as- present year, by reason of any different or additional establishment set sessment, to com- up within the year ending on the fifth day of April, 1819, to a greater pound on the in- amount of duty than hath been charged on them, him, or her, in the said Persons charge amount than in creased amount. Persons com pounding not to ment in certain last year's assessment, without including, as well the amount of duty so charged in the said assessment, as the increased amount of duty so becoming chargeable by reason of such different or additional establishment, nor in any such case where a bona fide return of such different or increased establishment shall not be made before the first day of July, 1819." Sect. 5. "That no person shall be chargeable under the acts in force be charged for in- at the time of passing this act, after the expiration of the said term of creased establish- three years, for any part of the increased establishment not included in the composition entered into under this act, who shall give six months' previous notice of his intention to discontinue the same, and who shall 'actually have ceased to keep the same one calendar month prior to the expiration of the said period of three years.' cases. Articles of different assessments Sect. 6. That when an establishment shall have consisted in part of to be compounded articles whereon a less duty hath been made payable by any act in the f or on the last as-present session of parliament, it shall be lawful to enter into compositions under this act, on the amount of duty charged on other articles on the said last assessment, together with the amount of duty so made chargeable by the said act of the present session of parliament.” sessment. Compositions to of the year. Sect. 7. "That every composition entered into under this act, in res cease at the end pect of the duties charged on a dwelling-house from which the persons or person entering into the same shall remove during the term herein limited, shall cease and determine on the fifth day of April next after such removal; and every composition entered into under this act, in res pect of any other of the duties granted by the said acts, with any persons or person who, within the said term herein limited, shall die, or become bankrupt or insolvent, or shall assign their, his, or her goods, chat tels, or effects, shall also cease and determine on the first day of April next after such death, bankruptcy, insolvency, or assignment.' Compositions to bind party to punctual payment of amount. Parties removing, Sect. 8. "That every composition entered into in pursuance of this act subject to the determination thereof as aforesaid, shall bind the persons or person entering into the same, their, his, and her chattels, goods, and effects, to the due and punctual payment and satisfaction, at the times and in the proportions herein specified, of the full amount of the sums made payable upon the said composition, or by virtue thereof, during the continuance of the same, according to and under the provisions of this act. Sect. 9. "That all and every persons or person so having compounded, and the executors and quitting or removing from the dwelling-houses or dwelling-house in and assigns of persons dying, respect of which such composition shall be made, and the executors, ad ministrators, or assignees of such persons or person dying or becoming bankrupt or insolvent, and the assigns of any such persons or person assigning their, his, or her estate, chattels, goods, or effects, shall be bound to the due and punctual payment of all sums accruing, due, or in arrear at the respective times of such removal, death, bankruptcy, insol vency, or assignment, or which shall be payable upon such composition for the year ending on the fifth day of April next after such removal, death, bankruptcy, insolvency, or assignment; and no goods or chattels whatever, belonging to any persons or person so having compounded, and quitting or removing from their, his, or her dwelling-houses or &c., to be answerable for the comend of the year. positions to the Taxes. 59 Geo. III. c. 51. dwelling-house, or dying or becoming bankrupt, or insolvent, or assign- 4. Of Coming their, his, or her estate, chattels, goods, or effects, shall be removed, pounding for nor shall any goods or chattels belonging to any persons or person so Assessed having compounded be liable to be taken by virtue of any execution or other process, warrant, or authority, unless the persons or person so having compounded, or their, his, or her executors, administrators, or assignees, or the party to whom any such assignment shall be made, or by whom such process, warrant, authority, or seizure, shall be sued out or made, shall, before the removal of such goods or chattels, pay or cause to be paid to the proper collector or collectors of the said compositionmoney (the same not having been paid to the governor and directors of the Bank of England, or the receiver-general, or his deputy, pursuant to the directions of this act), all arrears of the said monies which shall be Arrears to be then due, or which shall be payable for the year ending on the fifth day paid. of April next after such removal, death, bankruptcy, insolvency, assignment, or seizure; and in case of refusal to pay the said compositionmoney then due, or to grow due, as aforesaid, the said collectors or collector are or is hereby authorized and required to distrain such goods or chattels, and proceed to the sale thereof, in such manner as they may sell any goods or chattels distrained under the said acts, until they or he shall have obtained payment of the said composition-money, together with the reasonable costs and charges attending such distress and sale, and every such collector shall be indemnified for so doing by virtue of this act." quarterly as as tions not less than Sect. 10. "That the monies to arise or become payable by virtue of Compositionthe compositions entered into under this act shall be payable without monies payable demand, and paid quarterly, at the same times and in the same pro- sessed taxes. portions, and to the same persons respectively, as the duties of assessed taxes are now payable by virtue of any act or acts in force at and immediately before the passing of this act: provided always, that all and every Proviso for paythe persons and person so compounding as aforesaid, the amount of whose ment of composiannual compositions or composition shall not be less than 207., may con- 207. into the tract and agree with the respective commissioners aforesaid, for the pay- Bank, or to rement of their, his, or her composition-money into the Bank of England, by half-yearly' ceiver-general, or to the receiver-general, or his lawful deputy, for the county or division payments. where their, his, or her composition-money shall be payable, by halfyearly instalments at the times and in the manner herein prescribed in this act; and all such half-yearly payments shall be made in equal portions on or before the first day of October, and the first day of April in each year; and with respect to payments to be made to the receiver-general, or his deputy, to require a receipt or receipts acknowledging such payments, at the cost and charge of the persons or person making such payments, in such form as the commissioners for the affairs of taxes shall to be delivered received as cash. devise and direct; and in every such case the said receiver-general, or Receiver-general his deputy, as aforesaid, shall give the said persons or person by whom to give receipts, sach payments shall be made, a receipt or receipts as aforesaid, specifying over to the coltherein the names or name of the persons or person compounding as lector, and by him aforesaid, and the parish or place mentioned in the certificate of composition; which receipts shall be delivered over to the collectors, or one of them, of the parish or place where the assessment referred to by the certificate of composition shall have been made, by indorsement, under the hands or hand of the persons or person so compounding and paying, and shall be received by such collectors or collector as cash, and allowed as such by every receiver-general, or his deputy, in his accounts with much collector." commissioners of Sect. 11. "That the governor and directors of the Bank of England Bank to open an skall open an account in their books with the commissioners of his account with majesty's treasury of the United Kingdom of Great Britain and Ireland treasury. for the time being, for each year, during the term herein limited, under the title of "The Commissioners of the Treasury on account of Compositions of Assessed Taxes,' and shall carry to the credit of such account all monies authorized by this act to be paid into the said Bank of England; 4. Of Com pounding for Assessed Taxes. 59 Geo. III. c. 51. Cashiers to receive composi tions, and to enter same in account. Persons paying tions in advance, to receive a discount of 31. per and the cashier of the Bank of England, who shall receive any money tendered to him in payment of not less than one moiety of the money annually payable on any composition, shall enter the same in the book to be provided for that purpose, and all such sums shall be entered under the names or name of the persons or person compounding as aforesaid, and the county, division, and parish, or place, mentioned in the certificate of composition; and the said cashier shall give the person paying the same a certificate of such payment, specifying therein the number of half-yearly instalments thereby discharged, and referring therein to the names or name of the persons or person so compounding, and the county and division mentioned in the certificate of composition then produced provided always, that it shall be lawful for any persons or person s annual composi- authorized as aforesaid, to pay, or cause to be paid in advance, to the governor and company of the Bank of England, or to their cashier o cashiers, any sum or sums of money compounded for as aforesaid, and cent. per annum. payable for the term of one whole year, and to require a certificate o certificates acknowledging such payments; and it shall be lawful for the cashier or cashiers of the said Bank of England, on production of th certificate of composition at the time of payment of the said duty i advance (all sums then payable on such composition for any former yea or instalment being first satisfied), to make an allowance out of the sur or sums so paid in advance, at the rate of 31. per centum per annum calculated for the period or periods by which each respective sum shal be paid sooner than the period prescribed by this act for the paymen thereof; and all such certificates made out by the cashier or cashiers o the governor and company of the Bank of England, as aforesaid, being indorsed and delivered by the persons or person so compounding, to th collectors, or one of them, of the parish or place where the assessmen referred to by the certificate of composition shall have been made, shall b received by them as cash in satisfaction of the condition of such certifi cate, and allowed to them in their accounts with the receiver-general an his deputy, as aforesaid." Certificates of Bank to be received by col lectors as cash. Assessors to de parties assessed in the last year; together with a printed form. to compound to Sect. 12. "That the assessors acting in the execution of the acts in liver notices to all relation to assessed taxes, shall, as soon after the passing of this act as can conveniently be done, give such notice of this act to all and every persons and person charged to the said duties, or any of them, for the year ending the fifth day of April, 1819, as the commissioners for the affairs of taxes shall devise and direct, or leave the same at their, his, or her dwelling-house, or place of residence, or on the premises, charged by the said assessment within the respective limits of such assessors, together with a printed form, to be used in applying to the commissioners of the respective divisions by all persons desirous of compounding for their assessed taxes under this act, in such form as shall be devised and Persons desirous directed as aforesaid; and all and every persons and person desirous of send applications 80 compounding, shall distinguish, on such form, the additional rate at to clerks of com- which they, he, or she, are or is desirous to compound, and shall sign the missioners; who game with their, his, or her christian and surnames or surname, in their, commissioners to his, or her usual manner of writing the same, and cause the same to be take applications delivered, free of charge, to the clerk of the commissioners of the division wherein the said assessment hath been made; and the said clerks by whom such forms shall be received, shall number the same progressively, and file the same, and with all convenient speed shall mark the assessments on which such compositions are to be made, and shall summon the commissioners of their respective divisions to meet at the usual place of meeting on some convenient day, not later than ten days after they shall have received notice of any such application to compound; and the said commissioners shall meet at their usual place of meeting within the time fixed by such summons, to take the applications then made into consideration, and so, from time to time, as often as such applications shall be made, and at such times as they shall deem necessary for the due are to summon into considera tion. execution of this act.” Surveyors to exa returns for pre jections to com Sect. 13. "That the surveyors appointed under the acts relating to 4. Of Comassessed taxes shall, before any certificate of composition shall be exe- pounding for cuted by the said respective commissioners, as herein mentioned, carefully Assessed and diligently inspect and examine each and every application to com- Taxes. pound, made under this act, and also the assessments made on the per- 59 Geo. III. c. 51. sons or person so applying for the year ended on the fifth day of April, 1819, and also the returns of the same persons or person delivered under mine assessments the said acts for the present year, commencing from the said fifth day of for last year, and April; and if such surveyor shall, on such inspection and examination, sent year; and in find or discover that any persons or person who shall have applied to certain cases may compound hath removed from the dwelling-house charged in the last certify their obassessment, or hath returned any additional establishment as chargeable missioners. for the present year, so as to increase the amount of their, his, or her assessment for the present year, beyond the amount charged in the preceding year, or hath not made any return, or hath made an undue return for the present year, it shall be lawful for the said surveyor, and he is hereby required, to certify the same in writing by him to the said commissioners, with his objections; and no composition shall be entered into In what cases in respect of the dwelling-house from which the persons or person apply- composition may be rejected. ing to compound have or hath removed; nor with any persons or person who have not nor hath made a due return of all articles, matters, and things chargeable upon them, him, or her, for the present year, and in case such due return shall have been made, then no such composition shall be entered into, without adding to the amount of the last year's assessment the additional establishment chargeable under the said acts in the present year, and calculating the additional rate payable under this act on such aggregate amount; and if any doubt shall arise, whether a Doubts may be composition may be made under this act, according to the provisions missioners for thereof, it shall be lawful for the respective commissioners to refer the taxes, &c. matter in doubt to the commissioners for the affairs of taxes, or to such commissioners as his majesty shall appoint for that purpose, or any two of them, who shall return their opinion to the said respective commissioners, who shall act according to such opinion." referred to com in ten days. Sect. 14. "That upon every composition entered into under this act, Half of the comafter the first day of October, 1819, there shall be paid one moiety of the position to be paid annual amount payable on the same, within ten days after the date of the certificate of composition; and no such composition shall be entered into Limitation of after the thirty-first day of the same month, nor after the persons or per- time. son applying for the same shall have received a notice of an increased charge upon their, his, or her return of articles chargeable for the present year, from the surveyor of the district in which such return shall be made; tor after any appeal from the amount of the first assessment charged on persons or person so applying to compound for the present year, which shall be made conformable to the returns of the persons or person the O applying." and shall composition, &c., Sect. 15. "That, upon all applications to compound under this act, Clerks to prepare which shall not be objected to by the surveyor, as aforesaid, the clerk to certificates of the said respective commissioners shall carefully and diligently compute and give notice and ascertain the amount of duty charged in the said last assessments, to parties to atprepare and fill up a certificate of the composition to be made tend. thereon, on which the additional rate is by this act directed to be charged; and whenever the applications to compound which have been objected to by the surveyor as aforesaid, shall have been conceded to by the said respective commissioners, the said clerk shall, in like manner, from time to time, compute and ascertain the amount of duty whereon the additional rate is by this act directed to be charged, and prepare and fill up a like certificate; and shall from time to time give notice to the persons or perapplying to attend the said commissioners, to sign and execute respective certificates; and every such certificate shall be made Certificates made in three parts, with counter checks, and severally signed by the said in three parts. Commissioners, or any two or more of them, and by the persons or person BOQ 80 the said 4. Of Com pounding for Assessed Taxes. 59 Geo. III. c. 51. Composition-mo nies to be raised under provisions Commissioners acting under assessed tax acts to act. same acts to execute this act. compounding, in the presence of their clerk, or his assistant, who shall attest the same; and two of the said parts shall be cut off indentwise from the third part, and from each other, one of which shall be delivered to the persons or person compounding, and the other thereof transmitted to the office of the commissioners for the affairs of taxes, and the third shal remain with the commissioners executing the same; and all such certifi cates shall be made in the form to this act annexed." Sect. 16. "That the several sums payable under or by virtue of an composition to be made under this act shall be raised, levied, and ac counted for, under the provisions and regulations of this act, and any ad or acts in force at the time of passing this act, in relation to the duties assessed taxes, or of any act or acts to be passed in this session of parli ment; and this act shall be construed in such manner, and to the lik effect, as if the several provisions in the said acts in force, as aforesai contained, for raising, levying, paying, and accounting for the duties assessed taxes, were expressly enacted in this act, except where oth provisions are made under this act, for paying the said several sums co tained in the compositions under this act, or shall be made under any a or acts to be passed in the present session of parliament; and all a every the powers, authorities, directions, clauses, matters, and thin contained in such acts in force, as aforesaid, for levying, paying, a accounting for the duties of assessed taxes, shall severally and resp tively be observed, practised, and put in execution throughout the resp tive parts of England and Scotland respectively, as fully and effective to all intents and purposes, as if the same powers, authorities, direction clauses, matters, and things were respectively repeated and re-enacted this act, and shall severally be applied, construed, deemed, and taken belong to this act, in like manner as if the same had been enacted there and expressly applied to the monies to be raised, paid, and accounted f under the compositions authorized by this act." Sect. 17. "That all and every the persons or person who now are or or for the time being shall be, commissioners for putting in executi be commissioners the said acts in relation to the assessed taxes, and who shall be resp for executing this tively qualified and authorized to act in the execution of the said a and shall have taken the oaths directed thereby, shall be commission for putting in execution this act, and the powers referred to or contai in all and every the respective counties, ridings, cities, boroughs, cinq ports, towns, and places, privileged or not privileged, within Engla Wales, and Berwick-upon-Tweed, and in all and every the shir Other officers ap- stewartries, cities, and boroughs in Scotland, and the several assess pointed under the collectors, and clerks, respectively appointed or to be appointed to in execution the said acts, and the several surveyors, inspectors, a inspectors-general, respectively appointed or to be appointed under or virtue of the said acts, within the limits of their respective jurisdictic to which they are or shall be respectively appointed, shall respectiv be assessors, collectors, clerks, surveyors, inspectors, and inspecto general, to put in execution this act, according to the powers resp tively given to them by this act, and they respectively are hereby e powered and required to do all things necessary for putting this act execution, with relation to the compositions to be made, and the mon to be raised under this act, in the like and in as full and ample a man as they or any of them are or is authorized to put in execution the pow of the said acts, in so far as the said powers are respectively applica to this act; and all the monies to be raised under this act shall be un the care and management of the commissioners for the affairs of tax appointed or to be appointed by his majesty, his heirs or successors." Sect. 18. "That it shall be lawful to and for the commissioners of treasury, or any three or more of them, now or for the time being, or high treasurer for the time being, to allow such additional salaries to several surveyors to be employed in the execution of this act, and oth wise in relation thereto, and also to discharge such incident charges a Treasury to allow additional salaries to surveyors, and discharge incl dental expenses. |