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."

1 & 2 Geo. IV.

tablishment, ma

sessment of 1822,

and a return annexed.

Sect. 10. "That if any person or persons having compounded under c. 113. the said acts 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 reduced their esfifth 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 asing into a composition de novo, it shall be lawful for him, her, or them so on notice within to do, upon giving notice in writing of such his, her, or their intention, three months, to the surveyor of the said duties acting for the district in which such 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 fifth 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 compositions with persons under this act, who shall not have compounded under the said recited acts) to enter into composition, under the provisions of this act, with the person or persons giving the notices aforesaid, upon the amount of such assessment as aforesaid, with the additional duty granted thereon by this act, to all intents as if such persons had not compounded under the said former acts."

Persons who,

since compounding, have succeeded to estate

but may contract

Sect. 11. "Provided always, that nothing herein contained shall be construed to empower any person to renew his or her composition in manner and under the conditions hereinbefore mentioned, who, since the Commencement of the said composition, hath come into possession of and kept larger any establishments, estate, real or personal, upon the death of any person, by descent, gift, excepted from beor 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 novo, on next riage, and hath thereupon retained any servants, carriages, horses, or year's assessother articles which may be comprised in any composition to be entered ment. into or renewed under this act, or hath kept any servants, carriages, horses, 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 per centum, in lieu and in the place of the like articles kept by the person so dying, or any part thereof: provided, that nothing herein contained shall The like as to perbe construed to authorize the said respective commissioners to contract sons who have for the renewal of any composition, under the terms and conditions last less amount of before mentioned, with any person who shall have compounded under duty than ought the said recited acts on a less amount of duty than ought to have been to have been inincluded 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 to 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 assessed 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 the articles herein enumerated, together with the additional duty hereby granted on the amounts of other assessments compounded for under this

act.

compounded on a

cluded.

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

VOL. VI.

N

windows;

4. Of Compounding for Assessed Taxes.

1 & 2 Geo. IV. c. 113.

also persons removing into a

April, 1822, and who shall have opened or made, or shall open or make, 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 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 day of April, 1821; also, all and every persons or person who shall have removed or shall remove from their, his, or her dwelling-house, at any 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 she shall have removed during that year, but who shall deliver a statement as aforesaid, of the number of windows or lights in such dwelling house, and the rent or annual value thereof at which the same is chargeable 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."

and not assessed

there, may compound on assessment for succeed. ing year.

Persons beginning

to keep, or increasing an esta

Sect. 13. "That all and every persons or person who shall have begun to keep, use, or employ any servants, carriages, horses, or other articles blishment in 1821, 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 as assessment of the hereinafter is required, of the number of servants, carriages, horses, o

succeeding year.

Proviso for exclusion of articles discontinued and

Renewed composition not to ex

tend to articles of

other articles aforesaid, so that an assessment may be duly made thereon 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."

Sect. 14. "That nothing in this act contained shall be construed to extend any composition under the same to any part of any increased ceased to be kept. establishment set up by any person or persons who hath or have compounded 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." Sect. 15. "Provided also, that nothing in this act contained shall be construed to extend any renewed composition under the same, to any articles of a different description than is authorized by the composition entered into under the said recited acts, which shall have been set up or 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."

a different description from

former composi

tion.

Composition for additional articles.

Sect. 16. "That all and every persons or person who shall have compounded under the said recited acts for the articles of their, his, or 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;

: 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."

Taxes.

1 & 2 Geo. IV.

c. 113.

der former acts.

Sect. 17. "That all and every persons or person entering into any composition according to the provisions of this act, and paying the amount e of the sums compounded for at the times and in the proportions and Compounders enin 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 unrecited 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 dwellinghouse comprised in their, his, or her contract of composition, or of setting 2. up or retaining and keeping, using, or employing, after the said fifth 1 day of April, 1822, any additional article or articles composing their, his, or her establishment, to and for their, his, or her own use, but not otherwise, as the persons compounding under the said recited acts are or 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. always, that no persons or person who shall compound under this act for the duties 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 free of duty any hound or hounds; nor shall any person who shall compound for any less number of hounds than ten, set up or keep free of daty any additional number of hounds: provided also, that the privileges and immunities in this clause mentioned shall not extend to any dwellinghouse not comprised in the said composition, nor to any article or articles of such establishment, specially excluded by this act from every composition to be made under the same, in which excepted cases further or increased charges shall and may be made, and the fines, penalties, and forfeitures incurred under any of the said acts relating to assessed taxes Penalties, &c. shall and may be sued for, prosecuted, and recovered according to the how sued for. provisions of the said several acts, as fully and effectually as if no such composition had been made under this act.”

houses, &c., al

tions.

Sect. 18. "That the compositions to be entered into under this act for Compositions on the duties on windows or lights, or on inhabited houses, although en- though in same tered in the same contract, shall be deemed and construed to be separate contract, deemed and distinct contracts from the compositions entered into in respect of the distinct composi duties on servants, carriages, horses, or other articles aforesaid, which may be compounded for under this act; and every such composition for the duties 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,

taxes one con

and not elsewhere; and every such composition in respect of the servants, Compositions on carriages, horses, or other chargeable articles, forming the establishment the other assessed of the 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 commissioners, and in one contract: provided, that all and every persons or 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 perassessed for that year, or shall have compounded under the said recited sons assessed in 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

two or more

in a different di

4. Of Com

pounding for

Assessed
Taxes.

1 & 2 Geo. IV. c. 113.

where they are

plication to compound shall be made, a certificate or certificates under the hands of the respective surveyors of the districts where they, he, or she shall be so assessed or have compounded under the said recited acts, containing the particulars of such assessment or composition in every such other division or place, according to such forms as shall be devised by the commissioners for the affairs of taxes, pursuant to this act; and every composition entered into or renewed contrary to the provisions beentitled to renew. fore mentioned, shall be vacated and made of no effect, by the judgment of the commissioners for the affairs of taxes, as to compositions made in England, and of the barons of the Exchequer in Scotland, as to compositions made in Scotland, on due proof before them by like certificate of any such assessment for the said year, or of any composition under the said recited acts, which respectively shall not have been certified to the commissioners, parties to any such composition, nor comprised therein, unless it shall be proved to their satisfaction respectively, that the same has arisen by error or mistake; in which cases the said barons and commissioners for the affairs of taxes respectively may consent that a new composition separately, and so shall be entered into, to take effect from the fifth day of April, 1822: may other taxes. provided always, that nothing herein contained shall be construed to preclude any person from compounding for the duties on their dwellinghouse, without compounding for his or her other assessed taxes, and rice versá."

Scotland.

Compositions on houses may be compounded for

Compounders not

of assessed tax acts.

Exceptions.

Sect. 19. "That all and every persons or person compounding as aforeliable to penalties said under this act, shall be freed and discharged from any penalty or penalties contained in the said acts relating to assessed taxes, imposed on persons for non-performance of any matter or thing required by the said act or acts to be done by persons chargeable to the duties contained therein, during the term herein limited, save and except that every such person who, in his or her returns, made under the acts relating to assessed taxes, shall conceal any servant or servants, carriage or carriages, horse or horses, or other article or articles herein enumerated, whereby he or she shall have escaped assessment for such servant, carriage, horse, servants, carriages, or horses, or other article or articles aforesaid, for the year ending the fifth day of April, 1822, or who in his or her statements lists, and declarations, to be delivered under this act, shall conceal any such article or articles aforesaid, so that he or she shall not have caused the same to be comprised in his or her composition under this act, shall be liable to the like penalty as if such person had not compounded under this act, and had continued liable to assessment under the said acts relating to assessed taxes."

Persons not com

pounding occupy

ing houses or keeping articles compounded for by other persons, liable to duty.

Treble duty in cases of fraud.

Sect. 20. " That if any person who shall not compound under this act shall, from and after the fifth day of April, 1822, occupy any dwellinghouse, or retain or keep for his or her own use any article chargeable with any duty under the acts relating to assessed taxes, which hath been compounded for by any other person or persons, or which hath been set up, retained, used, employed, or kept by such other person or persons, under their, his, or her composition, or under colour or pretence thereof, the same dwelling-house or other article or articles aforesaid continuing to belong to the person or persons so compounding, and which hath not been compounded for by the person so occupying the said dwelling-house, or retaining, using, employing, or keeping the said article or articles chargeable as aforesaid, nor under his or her composition; every such person so occupying any dwelling-house, or retaining, using, employing or keeping for his or her own use any such article as aforesaid, shall be liable to an assessment in respect of the said dwelling-house, during the time of his or her occupation thereof, and also in respect of any such arti cle or articles aforesaid, in like manner and to the like amount as if the same dwelling-house or article or articles had belonged to him or her, and as if no composition had been made by such other persons or person; and on due proof before the commissioners that the same hath been done

1 & 2 Geo. IV.

with intent to defraud the revenue, every such person shall be assessed 4. Of Comin treble the amount of duty payable as aforesaid." pounding for Sect. 21. "That if any person shall by fraud or covin cause or procure Assessed the assessment on which any contract of composition shall be entered Taxes. into under this act, to be made on a lesser amount of duty than ought to be charged on him or her, or, by any the ways or means in this act mentioned, shall cause or procure any contract of composition under this act Penalty in other to be entered into, or any contract of composition entered into under the cases of fraud, 501. said recited acts to be renewed under this act, on a lesser amount of duty than ought to be included in the contract of composition under this act, every contract so entered into or renewed under this act shall be void

and of no effect; and every person so offending shall forfeit and pay the sum of 501., to be sued for, recovered, and applied as any penalty contained in the said acts relating to assessed taxes may be sued for, recovered, and applied."

c. 113.

in certain cases,

Sect. 22. That no composition for assessed taxes shall be entered Persons ceasing to into or renewed under this act, with any person who shall have resided be assessed, &c., out of Great Britain before the passing of this act, for a temporary pur- not to compound. pose only, and who shall have ceased to be assessed to the said duties, or shall have been assessed to a lesser amount during such his or her residence out of Great Britain, and who shall be assessed to the said duties on a lesser amount than he or she was assessed before his or her departure from Great Britain, for the said year ending the fifth day of April, 1822, nor with any person who shall be out of Great Britain at the time of executing this act."

reasonable cause,

sence of collector

execute contract

Sect. 23. That any person residing within Great Britain may, in In cases of sickcases of sickness or infirmity, or other reasonable cause, with the con- ness, or other sent of the said respective commissioners, execute such contract in the persons may sign presence of the collectors of assessed taxes, or one of them, acting for contracts in prethe parish or place where the person compounding shall reside, anything of parish, and in the said recited acts or this act to the contrary notwithstanding: pro- persons residing vided also, that every such collector shall testify the execution of such in Ireland may contract, by signing the same in the presence of the party so contracting: by attorney. provided also, that any person duly assessed in Great Britain, for the year ending the fifth day of April, 1822, and entitled to compound under this act, but residing in Ireland at the time of executing the contract of his or her composition by the respective commissioners under this act, may execute such contract by his or her lawful attorney duly constituted, the said power of attorney being first delivered to the said respective commissioners for that purpose, which contract, so executed, shall be of the like force and effect as if the party compounding had personally exe

cuted the same."

with persons af

larger establish

on the amount

Sect. 24. "That every composition entered into under this act, in re- Compositions spect of servants, carriages, horses, or other articles before enumerated, terwards succeedwith any persons or person hereinafter described, shall cease and deter- ing to estates, mine at the respective times hereinafter mentioned; (that is to say,) if and keeping any person who shall compound under this act shall afterwards come into ments, to the expossession of any estate, real or personal, or become entitled to the rents tent of one fourth or profits of any estate, real or personal, upon the death of any person, compounded for, whether by descent, gift, or settlement, or by virtue or in pursuance of to cease; any devise or legacy, or under the statute for the distribution of estates of intestates, and shall thereupon retain any servants, carriages, horses, or other articles aforesaid, forming the establishment of the person so dying, or shall keep any other servants, carriages, horses, or other articles aforesaid of the same description, and chargeable to the like duties by the said acts relating to assessed taxes, in lieu and in the place of the like articles kept by the persons so dying, or any part thereof, or who at any time after he or she shall come into the possession of or be entitled Gnto the rents or profits of any such estate by any the means aforesaid, and during the term herein limited for the continuance of such composition as last aforesaid, begin to keep any greater number of servants, car