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By the 1 & 2 Geo. IV. c. 113, intituled “An Act to continue several 4. Of Com. Acts for the Relief of Persons compounding for Assessed Taxes from an pounding for Annual Assessment for a further 'Ierm, 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, a acts in force, at and immediately before the passing of this act, in rela- cu

Colo 1 & 2 Geo. IV.

. 113. tion to the duties on windows or lights and on inhabited houses, and Assessments 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

remain at same composition to be entered into under this act, for the year to end on amount, 1f 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 herela mentioned.

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 bouses 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.

Sect. 2. "That the several compositions entered into under the said Compositions recated acts, on the duties on windows or lights, and on inhabited houses, under former acts

may be renewed, 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 us 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."

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 co

contracts of com

position. a 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, Ćstall contain in the body thereof the number of servants, carriages,

huntes, and other articles of each such establishment, as aforesaid ; and the mid several contracts shall be made according to the form set forth in the wehedule to this act, mutatis mutandis.

Seet. 4. “That no composition shall be entered into or renewed under Enumeration of was act, for any duty or duties of assessed taxes, other than the duties on articles to be com

pounded for under Gwelling-houses mentioned in the schedules of an act passed in the forty- this act. egteth 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 be 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; o carriages mentioned in the schedules of the said acts respectively, marked (D.) No. 1, No. 2, and No. 4 ; on horses, mares, and geldings, mentioned in the schedules of the said acts respectively, marked (E.) No.

No. 3, and (F.) No. 1, whether such horses, mares, or geldings are subject to the rates mentioned in the said acts, or to any reduced duty by

subsequent act or acts; on dogs mentioned in the schedule of the se acts, marked (G.); on persons in respect of using or wearing hairPorder, mentioned in the schedule of the said act, passed in the fortyegathe year of his late majesty king George the Third, marked (I.); and de persons in respect of using or wearing armorial bearings or ensigns, mentioned in the schedule of the said last-mentioned act, marked (K.); und every such composition which shall comprise any other duty or duties han the duties enumerated shall be void and of no effect in respect of suche other duties, and for which the parties shall be subject to assess

terms.

4. Of Com. ment as if no such composition had been entered into, according to th pounding for laws in force relating to such assessments." Assessed

Sect. 5. “That all and every the persons or person not having com Taxes.

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 1 & 2 Geo. IV. c. 113.

able under the acts relating to assessed taxes, are and is hereby declare Persons assessed

sessed to be competent to compound for the rates and duties assessed on the to duties on his, or her dwelling-house for the term of six years, and for their, his, houses for year ending the 5th

her other assessed taxes herein enumerated, for the term of five yea April, 1822, may respectively, to commence from the said fifth day of April, 1822, on tb compound on same amounts annually, as shall be assessed on them, him, or her for tl amount assessed in that year, pay.

pay. year ending on the said fifth day of April, 1822, together with an add ing an additional tional annual duty of ls. for every 20s. of the respective amounts & duty of 51. per

assessed, and so after that rate for any greater or lesser eum than 208., cent.

as not to include in the said additional duty any fraction of id." Exception as to

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 of articles kept for trade, &c.

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 mor 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 Sect. 7. “That all and every persons or person who shall have com duties on dwell. pounded for the duties on their, his, or her dwelling-house, and window ing-houses to be renewed on same

be and lights, under the said recited acts, continuing to reside therein, ar

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 amount and under the same terms and conditions as are expressed in the contrac

of their, his, or her former composition.” Compounders on Sect. 8. “That all and every persons and person, except as hereinafte the other assessed

ssed is excepted, who have or hath compounded under the said recited acts fo taxes may renew the same, with a any of the other duties of assessed taxes herein enumerated, are and i further duty of hereby declared to be competent to renew their, his, or her former com 51. per cent.

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 the aggregate amount on which any such composition under this act may be renewed ; and the terms and conditions of such renewal shall be a further duty of 1s. for every 20s. of the said aggregate amount, and so after that rate for any greater or lesser sum than 20s., so as not to include any fraction of id. in the said further duty; and the duties on articles no herein enumerated nor compounded for as aforesaid shall continue to be

assessed as if this act had not been made." Persons desirous Sect. 9. “That all and every person or persons who are hereby de of continuing their former com

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 filth liver their con

day of April, 1822, in England, and on or before the term of Whittract or copy, with 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 shali and insert sche.

reside, or to the clerk of such commissioners, the contract of his, her, or dule of articles not to be com- their former composition, or a true copy or certificate thereof, under the pounded for,

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 their intention to renew the same, and in case the said composition shall include any articles not to be compounded for under this act hereinbefore enumerated, then and in every such case the person or persons so desirous 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

not to be compounded for; all which articles, and the amount of duty 4. Of Comthereon, shall be excluded from such renewed composition, and it shall pounding for be lawful for the said commissioners to renew the same on the enume. Assessed rated articles only, on the terms and according to the provisions of this Taxes. act."

h 1 & 2 Geo. IV. Seet. 10. “That if any person or persons having compounded under c. 113. the said aets shall have reduced his or their establishment since entering Persons having into such composition, whereby such person or persons may be charge. compounded, and able with a lesser amount of assessed taxes for the year commencing the tablishments man

reduced their es. fifth day of April, 1822, than the duty compounded for, and shall by compound de reason thereof be desirous of waiving the said composition, and of enter. noro, on the as

sessment of 1822, ing into a coinposition de noro, it shall be lawful for him, her, or them so on notice within to do, apon giving notice in writing of such his, her, or their intention, three months,

and a return an. to the surveyor of the said duties acting for the district in which such

nexed. person or persons shall reside, within three calendar months after the passing of this act, annexing to such notice a full, true, and complete return or list of the greatest number of articles chargeable with duty, as kept and retained or employed by such person or persons respectively, after the aith day of April, 1821, so that an assessment may be duly made for the year to commence from the fifth day of April, 1822, on all the articles chargeable for that year; and it shall be lawful for the commissioners subject to the examinations in the manner hereinafter provided for composations with persons under this act, who shall not have compounded under ze sad recited acts) to enter into composition, under the provisions of this act, with the person or persons giving the notices aforesaid, upon the anorint of such assessment as aforesaid, with the additional duty granted Kereon by this act, to all intents as if such persons had not compounded nder the said former acts.” Sect. 11. “Provided always, that nothing herein contained shall be Persons who,

since compound. construed to empower any person to renew his or her composition in in

ing, have sucmanner and under the conditions hereinbefore mentioned, who, since the ceeded to estate commencement of the said composition, hath come into possession of any

and kept larger

establishments, esate, real or personal, upon the death of any person, by descent, gift, excepted from be. o settlement, or by virtue or in pursuance of any devise or legacy, or nefit of renewal, under the statute for the distribution of estates of intestates, or by mar- de noro, on next

but may contract rage, and hath thereupon retained any servants, carriages, horses, or year's assessaber articles which may be comprised in any composition to be entered me auto or renewed under this act, or hath kept any servants, carriages, korses, or other articles aforesaid, of the same description and chargeable to the like duties by the acts relating to assessed taxes, to an extent Exceeding the total amount of such composition in the sum of twenty-five por centum, in lieu and in the place of the like articles kept by the person so uring, or any part thereof : provided, that nothing herein contained shall Thelike as to per. De construed to authorize the said respective commissioners to contract sons who have

compounded on a for the renewal of any composition, under the terms and conditions last less amount of pelgre mentioned, with any person who shall have compounded under duty than ought

to have been in. the said recited acts on a less amount of duty than ought to have been cluded. teinded in such composition ; but nevertheless it shall be lawful for the said respective commissioners in every such case, after any such person shall have made a bona fide return of the greatest number of servants, carriages, horses, and other articles of his or her assessed taxes, according

the laws in force relating to the said taxes, for the year to commence from the fifth day of April, 1822, in order to an assessment thereon for that year, and who shall be duly assessed for that year to his or her asessed taxes, to contract and enter into composition de novo with such person on the amount assessed for that year on him or her, in respect of tee articles herein enumerated, together with the additional duty hereby Eranted on the amounts of other assessments compounded for under this

Sect. 12. "That all and every persons or person assessed to the duties Persons assessed their, his, or her dwelling-house, for the year ending the fifth day of and Inc

and increasing

Vol. VI.

Assessed

4. Of Com. April, 1822, and who shall have opened or made, or shall open or make, pounding for any additional windows or lights in the same, after the fifth day of April,

1821, and having made such addition as aforesaid, who shall deliver a Taxes. statement as hereinafter required, of the number of windows or lights

- opened or made in their, his, or her dwelling-house, after the said fifth 1 & 2 Geo. IV. c. 113.

W day of April, 1821; also, all and every persons or person who shall have also persons re

removed or shall remove from their, his, or her drelling-house, at any moving into a time within the year ending the fifth day of April, 1822, and shall not dwelling-house,

be assessed for that year for the dwelling-house into which they, he, or and not assessed there, may com

she shall bave removed during that year, but who shall deliver a statepound on assess, ment as aforesaid, of the number of windows or lights in such dwellingment for succeed.

house, and the rent or annual value thereof at which the same is chargeing year.

able to the said duties, are and is hereby declared to be respectively competent to compound for the said rates and duties on the amount chargeable on such dwelling-house in or by such assessment as shall be made thereon, for the year commencing from the fifth day of April,

1822." Persons beginning Sect. 13. “That all and every persons or person who shall have begun to keep, or in. to keep, use, or employ any servants, carriages, horses, or other articles creasing an establishment in 1827, before enumerated, or any additional number thereof, in the year ending may compound on on the said fifth day of April, 1822, and who shall deliver a statement a assessment of the

the hereinafter is required, of the number of servants, carriages, horses, a succeeding year.

other articles aforesaid, so that an assessment may be duly made thereos, for the year to commence from the fifth day of April, 1822, are and is hereby declared to be respectively competent to compound under this act, on the amount charged in and by such assessment to be made for the said year, to commence on the said fifth day of April, 1822, on the same terms and conditions as if the said persons or person had been so assessed

for the preceding year.” Proviso for exclu. Sect. 14. “That nothing in this act contained shall be construed to sion of articles extend any composition under the same to any part of any increased discontinued and ceased to be kept. estan

ent, establishment set up by any person or persons who hath or have com

pounded under the said recited acts, which shall, in pursuance of the said recited act of the fifty-ninth year of his said late majesty, or any other act, be discontinued and ceased to be kept in the manner provided by the said act, and which would not have been assessable on the said persons or

person on the year to commence after the fifth day of April, 1822." Renewed compo.

. Sect. 15. “ Provided also, that nothing in this act contained shall be sition not to ex- construed to extend any renewed composition under the same, to any tend to articles of

of articles of a different description than is authorized by the composition a different de scription from entered into under the said recited acts, which shall have been set up or former composi- kept since the making of the said composition, but every such person

shall be assessed for the said articles, as if the said former composition had not been renewed ; but nevertheless it shall be lawful for any such person who shall have been assessed for the said additional articles for the year ending the fifth day of April, 1822, or shall be assessed for the same for the subsequent year, and who shall renew his or her former composition, also to compound for the said additional articles, on the amount of such assessment, and the additional rate granted by this act,

by entering into a separate contract for the said articles so assessed." Composition for Sect. 16. “That all and every persons or person who shall have comadditional arti.

pounded under the said recited acts for the articles of their, his, or cles.

her establishment, and shall have removed from the division where the former composition was entered into, and who shall be desirous to renew their or his or her composition under this act, in respect of the same establishment, shall deliver to the commissioners of the division where they, he, or she shall reside, the contract of their, his, or her former composition, or a true copy or certificate thereof, under the hands of any two of the commissioners entering into the said contract, annexing thereto a notice according to the form in the schedule to this act annexed, declaring his, her, or their intention to renew the same ;

tion,

and it shall then be lawful for the said commissioners to renew the 4. Of Comsame, according to the provisions of this act, in like manner as if the pounding for said former composition had been entered into by the commissioners Assessed of the division where the same is intended to be renewed.” e is intended to be renewed.

Taxes. Sect. 17. “That all and every persons or person entering into any com-,

** 1 & 2 Geo. IV. position according to the provisions of this act, and paying the amount c. 113. of the surns compounded for at the times and in the proportions and compounders en. in manner specified in the said recited acts and in this act, and doing titled to the like and performing all other acts, matters, and things required by the said privileges as un

der former acts. recited acts and this act, shall be entitled to the like privileges of opening, making, or keeping open, free of duty, after the fifth day of April, 1822, any additional number of windows or lights in the dwelling. house comprised in their, his, or her contract of composition, or of setting up or retaining and keeping, using, or employing, after the said fifth day of April, 1822, any additional article or articles composing their, has, at her establishment, to and for their, his, or her own use, but not otherwise, as the persons compounding under the said recited acts are ar were entitled to according to the provisions of the said acts, or either of them, and not otherwise provided by this act; and shall be exempt from all assessments on such additional windows or lights, and such additional article or articles of their, his, or her establishment, during the respective terms mentioned in such composition : provided Exceptions. aways, that no persons or person who shall compound under this act for the daties on any carriage with two wheels, and not on any carriage with four wheels, shall be entitled to set up, keep, or use any carriage with four wheels free of duty : provided also, that no person who shall compound for any dog or dogs other than hounds, shall set up or keep Rite of duty any hound or hounds; nor shall any person who shall comound for any less number of hounds than ten, set up or keep free of unty any additional number of hounds: provided also, that the privileges and immunities in this clause mentioned shall not extend to any dwellingSulee not comprised in the said composition, nor to any article or articles of such establishment, specially excluded by this act from every compostion to be made under the same, in wbich excepted cases further or Tittased charges shall and may be made, and the fines, penalties, and flatures incurred under any of the said acts relating to assessed taxes Penalties, &c. sell and may be sued for, prosecuted, and recovered according to the how sued for. proninions of the said several acts, as fully and effectually as if no such composition had been made under this act."

Sect. 18. “That the compositions to be entered into under this act for Compositions on waze auties on windows or lights, or on inhabited houses, although en. houses, &c., al.

though in same Bezed in the same contract, shall be deemed and construed to be separate contract, deemed listinct contracts from the compositions entered into in respect of the distinct composi

tions. vities on servants, carriages, horses, or other articles aforesaid, which may be compounded for under this act; and every such composition for The daties on any dwelling-house, in respect of the windows or lights, or as an inhabited house, shall be entered into by and with the commissioners acting for the parish or place where such dwelling-house shall be situate, and not elsewhere; and every such composition in respect of the servants, Compositions on camages, horses, or other chargeable articles, forming the establishment the other assessed

taxes one conlee same persons or person in any part of England, shall be entered into tract. by and with the same commissioners, and in one contract; and the like Scotland. compositions in Scotland shall also be entered into by and with the same eunmissioners, and in one contract : provided, that all and every persons

person who shall be assessed for any servants, carriages, horses, or other chargeable articles aforesaid, for the year ending the fifth day of April, 1822, in two or more places in Great Britain, or who shall be provision for perleessed for that year, or shall have compounded under the said recited sons assess acts in a different place than where they, he, or she, be entitled to com- places; or who pound under this act, shall and they are hereby respectively required to have compounded deliver or cause to be delivered to the commissioners to whom such ap- vision from that

iu a different di

two or more

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