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4. Of Com

pounding for Assessed Taxes.

1 Geo. IV. c. 73.

and, upon certificate, discharges

in other districts

allowed.

Compositions for houses and winassessed taxes in one contract confirmed;

dows and other

assessments, are hereby indemnified in so doing; provided that in every case of composition to be executed after the passing of this act, two of the commissioners for the affairs of taxes shall, by their certificate, coun tersigned by their secretary, certify the same to the commissioners of the respective districts in which such composition shall be intended to be made, and in which the taxes shall be assessed, and upon such certifi cates being transmitted to the respective commissioners aforesaid, they are hereby respectively required to enter into such composition, or to vacate and discharge such assessments accordingly."

Sect. 7. "And whereas by the said first recited act, passed in the fiftyninth year aforesaid, it is directed that the duties on inhabited houses and on windows and lights contained in the schedules marked (A.) and (B.), or either of them, in the acts relating to the assessed taxes, shall be compounded for, separate, and distinct from all and every the other duties therein mentioned, by reason that, on the removal of the person compounding for the dwelling-house in respect of which the duties in the said schedules shall have been compounded for, the composition in respect of the said dwelling-house is directed to cease and determine on and commission- the fifth day of April next after such removal: and whereas in some ers to distinguish cases the commissioners of certain districts have allowed persons to comthe proportions of duty by inpound for all the said duties in and by one certificate of composition, dorsement on without distinguishing the said respective duties; be it further enacted, certificate. That in all such cases last mentioned it shall be lawful for any two commissioners acting for the division in which such certificate of composition shall have been entered into, and they are hereby required to certify, by indorsement on such certificate, and also in the abstracts of such compositions, the particular duties charged in respect of such dwelling-house under the schedules (A.) and (B.) aforesaid, with the amount of the composition thereon, and to distinguish the same from the rest of the duties so compounded for, with the instalments payable on each description of duty, in like manner as if the same had been compounded for under separate certificates of composition; and the same certificates of composition shall be enforced under the powers of the said act and this act, in respect to all or any part of the respective instalments thereby payable under the provisions of the said act or this act; and all and every such certificates of composition shall be, and the same are hereby declared to be, as valid and of the same force and effect in respect to the continuance of the composition for each description of duty, and enforcing the payment of the same under the powers of the said recited act or of this act, to all intents and purposes, as if such composition for the duties on houses and windows had been made separate and distinct from the remainder of the said duties compounded for by such certificate under the provisions of the said act."

Contracts entered into by party,

may be signed by agent.

Sect. 8. "That where, by absence, sickness or other reasonable cause, persons who have given notice to compound under the said recited act passed in the fifty-ninth year aforesaid, may have been prevented from signing their respective contracts of composition, but have paid or discharged one or more instalment or instalments due thereon, it shall be lawful for him, her, or them to sign such contract or contracts himself or herself, or by any agent or agents to be appointed for that purpose by him or her, in writing under his or her hand, duly attested and certified to the commissioners acting for the district in which such composition shall be made; and the appointment or authority for such agent to sign the said contract shall be free of any stamp duty, and the same being delivered to the commissioners of the said last-mentioned district, or their clerk, shall be a sufficient authority for the agent so appointed to sign such certificate of contract; and all contracts on which any instalment binding, though shall be paid, although not signed by the party, or his or her agent, shall be binding on him or her, as if the same had been duly signed under the provisions of the said act; and in all cases where certificates of comsuch certificates position prepared on notices by the parties compounding under the said recited act or this act, shall not be signed by such parties or their agents,

Such contracts

not signed.

In what cases

void; and assessments restored.

1 Geo. IV. c. 78.

and any instalment or instalments shall not be paid thereon for the space 4. Of Comof eight months after the passing of this act, such certificates of compo- pounding for sition shall be null and void, and the several commissioners in the Assessed respective districts are hereby authorized and required to restore the Taxes. assessment on such persons in respect of which such certificates of composition were prepared and intended to be made, and to cause the same to be levied and collected to all intents and purposes as if notices of such composition had not been given by the persons so intending to compound and neglecting to complete their compositions as aforesaid; and if any such composition, or any portion thereof, shall have been made on an assessment out of the jurisdiction of the commissioners parties to the said composition, then such commissioners shall certify the same to the commissioners for the affairs of taxes, with the amount of the taxes so contracted for, and the district of assessment; and the said commissioners for the affairs of taxes are hereby required to certify the same to the commissioners of the district of assessment, who shall, on receipt thereof, cause the said assessments to be restored, as well for the year in which the composition was made, as for the subsequent and all future years, and collected together with the other assessed taxes, as if notice of such composition had not been given as aforesaid."

of arrears to be

Sect. 9. "That, in default of payment of the respective instalments on In default of payany composition entered or to be entered into under the provisions of ment, a schedule the said recited act or of this act, on the respective days of payment spe- given in. cified in the respective certificates of contracts for such compositions, and of neglect of the respective collectors to distrain for the same under the warrant of the commissioners, it shall be lawful for any such collector, and he is hereby required immediately upon any such default in payment of any such instalment, to deliver or cause to be delivered to the commissioners acting for the district in which such composition shall have been made, or to the receiver-general acting for the said duties, or his deputy, a schedule in writing, containing the particulars of such default, with an affidavit subscribed and verified by such collector before any commissioner acting for the said duties, that the amount of such instalment or instalments to be contained in such schedule is or are due and unpaid to such collector, or to any other person for him, to the best of his knowledge and belief; and every such schedule, being certified Certificates of under the hand of the receiver-general, or his deputy, of the county or division where the said arrears accrued, to the Court of Exchequer at Westminster, shall be received and taken as sufficient evidence of a debt due to his majesty, and shall be a sufficient authority to the barons of the said court, or any one of them, to cause process to be issued against such defaulter named in the said schedule, to levy the whole sum in arrear and unpaid by such defaulter; and the sheriff or other officer to whom the said process shall be directed, shall without delay cause the whole sum in arrear to be levied by due course of law, as a debt to his majesty on record, with all costs and expenses attending the same, and shall pay the monies so levied, after deducting the said costs and ex- Costs. penses, to the said receiver-general or his deputy, and shall make return of the said process to the said court, according to the due course

thereof."

schedule to be ground of process.

Sect. 10. "That the provisions and rules contained in the schedule Rules in schedule hereunto annexed shall severally be deemed a part of this act, as if deemed part of each provision and rule had been inserted herein under a special enact

ment."

"The SCHEDULE (A.) to which this Act refers.

“CASES OF RELIEF to Effective Members of Corps of Yeomanry Cavalry. "First Case.-Every effective member of any such corps, who at the time of entering into or giving notice to enter into composition for his assessed taxes under the said acts, or either of them, who shall not by reason of such service have been assessed for any horse, mare, or gelding, in the year ending the fifth

act.

4. Of Compounding for Assessed Taxes.

day of April one thousand eight hundred and nineteen, shall be entitled to and may exercise the like privileges in keeping and using more or additional horses, mares, or geldings, free of duty, during the time he shall continue such effective member, and shall use or provide such horse, mare, or gelding, horses, mares, or geldings, in such service, as if such member had been assessed, and made com1 Geo. IV. c. 73. position for the same horse, mare, or gelding, or horses, mares, or geldings, on payment annually of one shilling for every twenty shillings of the duty so exempted."

Second Case.-Every effective member of any such corps, who shall keep one horse, mare, or gelding, and no more, and who hath not been assessed for any other article mentioned in the acts relating to assessed taxes (his dwellinghouse excepted), may, within three calendar months after the passing of this act, enter into composition in respect of such one horse, mare, or gelding, on paymen annually of the sum of three shillings, computed from the fifth day of April one thousand eight hundred and nineteen, during the period of such composition, and his continuing in the said corps as such effective member."

"Third Case.-Every person who hath entered or shall enter into composition for his assessed taxes under the said act or this act, and who hath afterwards or shall become an effective member of any such corps, shall be entitled to the like exemptions for any horse, mare, or gelding used or provided by him, in like manner as if no such composition had been entered into by him; all which pri vileges, immunities, and exemptions shall be granted and allowed, according to the following rules :

"First Rule.-The amount of composition payable in pursuance of the pro visions in the first of the said cases shall be ascertained and settled by two of the commissioners acting for the assessed taxes in the same district in which the composition shall have been made, and certified by them under their hands by indorsement on the certificate or contract of such composition, on the produc tion thereof, and of the certificate of such effective service, as provided by the said acts relating to the assessed taxes, and which certificate the said commissioners for their respective districts are hereby required and authorized to indorse and sign accordingly; and the sum so charged and added to the amount of the said composition in and by such certificate, and to the abstract thereof, shall and may be levied and recovered by the same instalments and in like manner as the amount of composition inserted in the body of the said contract, and in addition thereto."

"Second Rule.-The amount to be charged in the second case before mentioned shall be inserted in each annual assessment for the same parish or place in which the exemption shall have been claimed, and shall be connected there. with, and levied and accounted for as in other cases of assessed taxes."

"Third Rule.-The respective commissioners acting in the execution of the said acts in their respective districts shall, and are hereby authorized and required, on the production of the certificate of effective service for any one year, in the manner prescribed by the schedule marked (E.) in the acts relating to assessed taxes, and the certificate of contract and composition, by such person or persons, by certificate under the hands of any two of the said commissioners, to be indorsed on the said last-mentioned certificate, to remit and deduct from the annual amount payable on such contract, but nevertheless for the particular year only in and for which such certificate of effective service shall have been produced, and such exemption shall have been acquired, a sum equal to the amount of duty for any such horse, mare, or gelding, horses, mares, or geldings, in respect of which such exemptions shall have been so acquired, and to discharge the amount from the abstract of composition prepared by the said com. missioners, in like manner as they would have discharged the same from the annual assessment for such particular year of exemption, in case such compositions had not been entered into; and in all cases where such exemptions shall have been claimed and established for and in respect of the year ending the fifth day of April, 1820, and the instalments on such composition shall have been paid for that year, it shall be lawful for the said commissioners to certify the amount of duty so discharged by reason of the said exemption for the said year, with the cause thereof, to the commissioners for the affairs of taxes; and in that case it shall be lawful for the said commissioners to order and direct the receiver-general of the county, riding, or division, in which such composition shall have been entered into, to repay the same to the party, which order shall be an authority to such receiver: general to make such payment, and the same shall be allowed in his accounts."

1

c. 113.

By the 1 & 2 Geo. IV. c. 113, intituled "An Act to continue several 4. Of ComActs for the Relief of Persons compounding for Assessed Taxes from an pounding for Annual Assessment for a further Term, and to amend the Acts relating Assessed to Assessments and Compositions of Assessed Taxes," it is enacted, Taxes. "That the assessments made or to be made under and by virtue of the acts in force, at and immediately before the passing of this act, in rela- & 2 Geo. IV. tion to the duties on windows or lights and on inhabited houses, and Assessments for the assessments made or to be made in like manner, in relation to year ending 5th such other of the duties of assessed taxes as may be comprised in any April, 1822, to composition to be entered into under this act, for the year to end on amount, if comthe fifth day of April, 1822, shall severally be and remain to the same pounded for, in annual amount in respect of all and every the persons or person who respect of matters shall compound for the annual payment of the said assessments under this act, for the term of six years, in respect of the said duties on houses and windows and lights, and for the term of five years in respect of the other assessed taxes, to be respectively computed from the fifth day of April, 1822.

remain at same

herein mentioned.

may be renewed,

Sect. 2. "That the several compositions entered into under the said Compositions recited acts, on the duties on windows or lights, and on inhabited houses, under former acts may be renewed under the provisions of this act for the term of six subject as herein years, to be computed from the said fifth day of April, 1822; and the mentioned. several compositions entered into under the said recited acts on the other duties of assessed taxes may, in respect of such of the said other duties as are herein enumerated, be renewed under this act for the term of five years, to be computed from the said fifth day of April, 1822, in the manner and subject to the terms, conditions, and exceptions, herein prescribed."

position.

Sect. 3. "That every new contract of composition entered into under Contents of new this act, in respect of a dwelling-house, shall contain in the body thereof contracts of coma schedule of the number of windows or lights in the dwelling-house, and the annual rent or value thereof; and every such new contract entered into as aforesaid, in respect of the other duties of assessed taxes, shall contain in the body thereof the number of servants, carriages, horses, and other articles of each such establishment, as aforesaid; and the said several contracts shall be made according to the form set forth in the schedule to this act, mutatis mutandis.”

pounded for under

Sect. 4. "That no composition shall be entered into or renewed under Enumeration of this act, for any duty or duties of assessed taxes, other than the duties on articles to be comdwelling-houses mentioned in the schedules of an act passed in the forty- this act. eighth year of the reign of his late majesty, marked (A.) and (B.); and the other duties of assessed taxes on the following articles, forming the establishments of the persons or person so compounding, and retained, employed, kept, and used for their, his, or her own use, and not for or to the use, benefit, or profit of any other person or persons, or to be lent or let to hire; viz., the duties on servants mentioned in the schedule of the said act, and in the schedule of another act, passed in the fifty-second year of the reign of his said late majesty, marked (C.) No. 1, and No. 2; on carriages mentioned in the schedules of the said acts respectively, marked (Ď.) No. 1, No. 2, and No. 4; on horses, mares, and geldings, mentioned in the schedules of the said acts respectively, marked (E.) No. 1, and No. 3, and (F.) No. 1, whether such horses, mares, or geldings are ubject to the rates mentioned in the said acts, or to any reduced duty by any subsequent act or acts; on dogs mentioned in the schedule of the said acts, marked (G.); on persons in respect of using or wearing hairpowder, mentioned in the schedule of the said act, passed in the fortyeighth year of his late majesty king George the Third, marked (I.); and on persons in respect of using or wearing armorial bearings or ensigns, mentioned in the schedule of the said last-mentioned act, marked (K.); and every such composition which shall comprise any other duty or duties than the duties enumerated shall be void and of no effect in respect of wuch other duties, and for which the parties shall be subject to assess

4. Of Com

pounding for Assessed Taxes.

1 & 2 Geo. IV. c. 113.

to duties on

ment as if no such composition had been entered into, according to th laws in force relating to such assessments."

Sect. 5. "That all and every the persons or person not having com pounded under the said recited acts, who shall be duly assessed for th year ending on the fifth day of April, 1822, to the rates and duties charge able under the acts relating to assessed taxes, are and is hereby declare Persons assessed to be competent to compound for the rates and duties assessed on their his, or her dwelling-house for the term of six years, and for their, his, o her other assessed taxes herein enumerated, for the term of five year respectively, to commence from the said fifth day of April, 1822, on th same amounts annually, as shall be assessed on them, him, or her for th year ending on the said fifth day of April, 1822, together with an add tional annual duty of 1s. for every 20s. of the respective amounts s assessed, and so after that rate for any greater or lesser sum than 208., s as not to include in the said additional duty any fraction of 1d.”

houses for year ending the 5th

April, 1822, may

compound on amount assessed

in that year, paying an additional duty of 51. per cent.

Exception as to

of articles kept for trade, &c.

Sect. 6. "That no composition shall be entered into or renewed unde taxes in respect this act with any person in trade, in respect of any articles kept for th purpose of trade; nor shall any composition be entered into upon an assessment charged upon two or more persons in partnership in trade nor shall any composition under the said recited acts, with two or mo partners in trade, be renewed under this act; nor upon any carriage horses, mares, geldings, or other articles let or used for hire."

Compositions for duties on dwell

ing-houses to be renewed on same terms.

Compounders on

the other assessed the same, with

taxes may renew

further duty of 51. per cent.

Sect. 7. "That all and every persons or person who shall have com pounded for the duties on their, his, or her dwelling-house, and window and lights, under the said recited acts, continuing to reside therein, a and is hereby declared to be competent to renew their, his, or her com position under this act, for the same dwelling-house, on the same amoun and under the same terms and conditions as are expressed in the contrac of their, his, or her former composition."

Sect. 8. "That all and every persons and person, except as hereinafte is excepted, who have or hath compounded under the said recited acts fo a any of the other duties of assessed taxes herein enumerated, are and hereby declared to be competent to renew their, his, or her former com position, as to so much and such part thereof as relates to the duties o the articles herein enumerated, on the amount of duty charged on th same articles, and comprised in the said former compositions respectively together with the additional rate of duty of five per centum also charge therein in respect of the said articles, which several sums shall form th aggregate amount on which any such composition under this act may renewed; and the terms and conditions of such renewal shall be a furthe duty of 1s. for every 20s. of the said aggregate amount, and so after tha rate for any greater or lesser sum than 20s., so as not to include an fraction of 1d. in the said further duty; and the duties on articles no herein enumerated nor compounded for as aforesaid shall continue to b assessed as if this act had not been made."

Persons desirous of continuing their former com

b

Sect. 9. "That all and every person or persons who are hereby de clared to be competent to renew his, her, or their former composition positions, to de- under this act, and shall be desirous so to do, shall, on or before the fift liver their con- day of April, 1822, in England, and on or before the term of Whit notice, before the sunday in the same year in Scotland, deliver or cause to be delivered to 5th of April, 1822; the commissioners of the district in which such person or persons shai

tract or copy, with

and insert schedule of articles not to be compounded for,

reside, or to the clerk of such commissioners, the contract of his, her, o their former composition, or a true copy or certificate thereof, under the hands of any two of the commissioners acting for the division in which such contract was entered into, annexing thereto a notice according to the form in the schedule to this act annexed, declaring his, her, or thei intention to renew the same; and in case the said composition shal include any articles not to be compounded for under this act herein before enumerated, then and in every such case the person or persons so desi rous of renewing his, her, or their composition, shall insert in such notice a schedule of the number of articles contained n such composition

as are

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