4. Of Compounding for Assessed Taxes. 1 & 2 Geo. IV. c. 113. so in case of com ing into posses sion by marriage. riages, horses, or other articles aforesaid, than hath been compounded for by him, the duties on which increased number, according to the acts relating to assessed taxes, amount unto one fourth part of the amount of duty so compounded for, then and in every such case the compositions entered into under this act, by any persons or person hereinbefore described, shall respectively cease and determine at the end of the year of assessment, according to the acts relating to assessed taxes, in which any such increase of his or her establishment took place; also, if any person shall intermarry after entering into any composition or compositions under this act, and entered into by both or either of them, and the husband shall by such marriage come into the possession, or to the use or enjoyment of the rents or profits of any estate, real or personal, belonging to his wife before marriage, whether upon such marriage the husband shall acquire any interest in law or equity in such estate or not, or whether the said estate shall remain in or be vested to the sole use of the wife or not, in case the husband shall upon such marriage retain or keep any servants, carriages, horses, or other articles herein enumerated, kept by or belonging to his wife before marriage, or in case the wife shall after such marriage retain her former establishment, or any part thereof, or in case the husband or wife shall upon such marriage begin to keep any other servants, carriages, horses, or other articles herein enumerated 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 establishment of the wife before marriage, or any part thereof, or so that the separate establishment of either husband or wife, or their joint establishment, would have been assessable on the husband, if no composition had been entered into, to an amount of duty exceeding one fourth part of such composition, then and in every such case the composition entered into under this act by any such persons, or either of them, so intermarrying and keeping any such esta blishment as aforesaid, shall respectively cease and determine at the end of the year of assessment in which such increased establishment began to be kept; but, nevertheless, it shall be lawful for the respective commisposition de novo sioners in every such case, after such person shall have made a bona fide return of the greatest number of servants, carriages, horses, and other articles of his or her establishment charged with any duty of assessed taxes according to the laws in force relating to the said taxes, for the year next after the determination of such composition, 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 any such person for the remainder of the term then to come and unexpired on the amount so assessed on him or her for that year, together with the additional duty hereby granted on the amounts of other assessments to be compounded for under this act." Proviso for com for remainder of term. Commissioners, &c. under the former composition acts, to act in execution of this act. Sect. 25. "That the several persons who for the time being shall be commissioners for putting in execution the acts relating to assessed taxes, shall be commissioners for putting in execution this act, and the powers here referred to or contained, in all and every the respective counties, ridings, divisions, shires, and stewartries, cities, boroughs, cinque ports, towns, and places in Great Britain; and the several assessors, collectors, surveyors, inspectors, and inspectors-general for the time being, ap pointed or to be appointed to put in execution the said acts, shall respectively be assessors, collectors, surveyors, inspectors, and inspectorsgeneral to put in execution this act within the limits of their respective divisions, districts, and places to which they are or shall be appointed; and the respective commissioners and other persons authorized by the said recited acts to contract and agree for such compositions, or to do or perform any other matter or thing for carrying the said recited acts into execution, shall severally and respectively contract and agree for the compositions to be entered into under this act, and do and perform all such other matters and things as are required to be done and performed in the execution of this act, within the limits of their respective jurisdictions; and all the powers and authorities given and granted to them by or 4. Of Comunder the said recited acts shall, and they are hereby declared to be pounding for revived and continued for and during the respective terms herein limited, Assessed in as ample and effectual manner as if the same powers and authorities Taxes. were expressly re-enacted by this act, and shall severally be applied, 1 & 2 Geo. IV. construed, deemed, and taken to belong to this act, as part thereof, in c. 113. like manner as if the same had been herein expressly given, granted, and applied by this act; and the said commissioners and others beforementioned are hereby empowered and required to do and perform all things necessary for putting this act in execution, in the like and in as full and ample a manner as they or any of them are, or were, or was authorized to put in execution the said several recited acts." acts to remain in Sect. 26. "That all and every the provisions, directions, rules, regula- Provisions of fortions, methods, clauses, matters, and things contained in the said recited mer composition acts, although expressly applied to the compositions made under the force. said acts, or either of them, shall severally and respectively be construed and deemed to apply to the compositions to be entered into under this act, and (except where other provisions, directions, rules, regulations, methods, clauses, matters, and things, are substituted in and by this act) shall severally and respectively be used and practised in ascertaining the amount on which any composition is to be made, and the additional rate to be imposed thereon, and in doing and performing all other matters and things necessary for carrying this act into execution, and shall be construed, deemed, and taken to belong to this act, as part thereof, in like manner as if the same were severally repeated in and expressly applied to the provisions of this act; and where other provisions, directions, rules, regulations, methods, clauses, matters, or things are substituted by this act, in lieu of any provisions, directions, rules, regulations, methods, clauses, matters, or things contained in the said acts, the same respectively shall be construed, used, and practised in such manner, and to the like effect in all respects, as if the said recited acts and this act had been incorporated, and as if this act had expressly abrogated and made void the several parts of the said recited acts, in lieu whereof any part or parts of this act is or are substituted." Sect. 27. "That where the said recited acts contain any period or limita- So with respect to tion of time for the doing or performing of any act, matter, or thing limitation of time. therein required, the powers and authorities of the said acts shall be used and practised for the doing and performing the like acts, matters, and things required by this act, observing therein the period or limitation of time expressed in this act." give notice there cles of composition, in form in schedule. Sect. 28. "That all and every persons or person who are or is hereby Persons intending declared to be competent to compound under this act, and shall be de- to compound to sirous so to do, shall, on or before the fifth day of April, 1822, in England, of, together with and on or before the term of Whitsunday in the same year in Scotland, statement of arti deliver or cause to be delivered, free of charge, to the surveyor of the respective districts acting for the parishes or places where such persons shall respectively reside, a notice in writing according to the form in the schedule to this act annexed, declaring their, his, or her intention to take the benefit of this act, which notice shall be signed and bear date on the day of such signature by such person or persons (or by some authorized agent on their, his, or her behalf, residing in such district, and declaring therein the place of his residence), in the presence of one or more of the assessors or collectors of the said duties for the same parish or place where the persons or person intending to compound shall reside, or in the presence of such surveyor, who respectively shall attest such signature by signing the same with his proper name; and every such notice shall contain the number and description of the articles on which such persons or person shall intend to compound, which notices shall be in the form in the schedule to this act annexed; and all such notices shall and may be retained in the hands of the said surveyor respectively, until the expiration of two calendar months after delivery thereof; and every such surveyor shall commissioners Surveyor to exa mine assessments, &c., and certify to 4. Of Compounding for Assessed Taxes. 1 & 2 Geo. IV. c. 113. his satisfaction to notice. carefully and diligently inspect and examine each and every assessment, and each and every contract of composition entered into under the said recited acts, relating to the person or persons so applying respectively, and also the notice or notices delivered by the said persons or person, under the said recited acts, to discontinue any increased establishment set up under such contract or contracts, or any part thereof; and after such examination thereof, every such surveyor shall from time to time, within with or objection the said period of two calendar months, deliver the same to and therewith certify to the respective commissioners authorized by this act to contract for such compositions for the parishes or places where such applications shall have been made, either his satisfaction with the notices delivered in such cases, or his objection thereto, together with the particular article or articles omitted, and the amount of duty on which such composition ought to be made; and no composition shall be entered into in any of the cases so objected to, until a full and complete return shall be made of all and every the articles chargeable with duty, on which the composition ought to be made under the provisions of this act; and every composition entered into contrary to the provisions of this act shall be void and of no effect, and the persons or person entering into the same shall be liable to assessment, according to the provisions of the acts in force relating to assessed taxes as if no composition had been entered into, and to the charge of the respective surveyors, to be made under the authority and subject to the provisions of the said last-mentioned acts." Compositions contrary to this act void. Errors in compositions may be amended. Sect. 29. "That in every case where, by any error or mistake, the just amount of duty on which the persons or person compounding ought to compound, or the additional rate thereon, shall not be duly inserted or calculated in the contract of composition, it shall be lawful for the said commissioners for the affairs of taxes, and the said barons respectively, by certificate under the hands of any two or more of them, directed to the commissioners of the division by whom such composition was made, to cause the same to be amended, or a new contract made and executed, in such manner as may seem to them expedient to obviate such error or mistake, and conformable to the true intent and meaning of this act; and the said respective commissioners to whom such certificate shall be directed, shall cause the same to be amended accordingly." Commissioners to Sect. 30. "That from and after the passing of this act, the respective commissioners acting in the execution of the several acts relating to assessed taxes, and of the acts relating to the several compositions for the same, shall cause the several amounts of the duties compounded for, and the additional duty charged by this act, in each parish, ward, or place within their respective divisions, to be inserted in their annual duplicates of assessments of assessed taxes, on parchment, in such form as the commissioners for the affairs of taxes shall devise, in like manner as if the same amounts had been severally charged by assessment, and shall place the respective amounts payable in each parish, ward, or place, opposite the names of the collectors of the same parish, ward, or place, that the several collectors in each parish, ward, or place may be answerable for the same amounts as if the same had been to be raised by assessment under the said acts." insert in annual duplicates of assessed taxes, the amount of duty compounded for. Composition to be of places mentioned in contracts. Sect. 31. "That the monies to arise and become payable by virtue of paid to collectors the compositions entered into or renewed under this act, shall be payable and paid to the collectors of the respective parishes, wards, or places mentioned in the respective contracts of such compositions, or to one of them, at or before such times respectively as are herein directed to be expressed in such contracts; and that all the powers and provisions in the acts relating to assessed taxes for the raising, levying, re-assessing, paying, and accounting for the duties of assessed taxes, shall be used, applied, and enforced for the raising, levying, paying, and accounting for the monies to arise under this act, as if the same had continued in the assessment; and that the persons assessed, or who shall compound, in in each such parish, ward, or place, shall be severally answerable for the Persons com pounding, an Taxes. c. 113. swerable for col livered to re default of the collector or collectors of each such parish, ward, or place 4. Of Comunder the acts in force relating to the assessed taxes, rateably and in pro- pounding for portion to the amount of their, his, or her compositions or composition, Assessed and the remainder of the assessments for such parish, ward, or place." Sect. 32. "That the like schedules as are required by the said acts relating to assessed taxes, or any of them, in default of payment of the 1& 2 Geo. IV. monies arising by assessment, shall be delivered of persons making default in the payment of monies to arise by such compositions, which last-men- lectors. tioned schedules shall in all cases be delivered to the respective receivers- Schedules of degeneral, or their respective deputies, on their next receipt after each day faulters to be deof payment, with an affidavit subscribed, to be made on the oath or affir- ceivers-general, mation of the said collector or collectors, that the several sums contained oath of demand in the said schedule have been demanded from, and are due and wholly having been made. unpaid from the respective persons charged therewith, either to such collector or collectors, or to any other person or persons for such collector or collectors, to the best of his or their knowledge and belief, which oath the said receivers-general, or their respective deputies, are hereby respectively authorized and required to administer and subscribe; and it shall be lawful for the respective receivers-general, or their respective deputies, and they are hereby required, forthwith to certify the same to the Court of Exchequer at Westminster, in order that process may thereupon be issued against such defaulter without delay." very of schedules, Sect. 33. "That in default of any such schedule being delivered to any Collectors in dereceiver-general, or his deputy, at such his receipts as aforesaid, or within fault for non-delithe space of three days thereafter, every such receiver-general, or his to be certified to deputy, at the same time that he shall certify the default of the collectors the Court of Exin the non-delivery of schedules under any acts relating to assessed taxes, chequer. shall, in and by the same certificate, and every receiver-general is hereby required, by himself or his deputy, to certify also to the said Court of Exchequer, the amount of the monies to arise by the said compositions and remaining unpaid, to the best of his knowledge and belief, and the particular parish, ward, or place, and the division, where such failure hath Lappened, together with the names of the collectors of the said parishes, wards, or places." court to issue pro cess. Sect. 34. "That from and after the passing of this act, every certificate Certificate to be under the hand of any receiver-general or his deputy, of any default of any an authority to collector or collectors of the assessed taxes, or of the monies arising from compositions under the said recited acts or this act, for non-delivery of a schedule as directed by the said acts or this act, shall be a sufficient au.. thority to the barons of the said court, or any one of them, to cause immediate process to be issued out of and from the office of the king's remembrancer of the said court, against the said collector or collectors; upon which writ, the sheriff or other officer to whom the said process shall be directed, shall levy issues after the rate of 1s. for every 20s. of the sums 80 unpaid or unaccounted for by the said certificate, and shall pay the monies so levied, after deducting the costs, charges, and expenses, to be settled and allowed by the commissioners for the affairs of taxes, to the receiver-general or his deputy; and the said sheriff shall make immediate return of the said process to the court according to the due course thereof: provided always, that it shall be lawful for the commissioners for the affairs After payment of of taxes, or any two or more of them, after payment of the duties in arrear missioners for so certified, to cause such issues, or such part thereof as they shall think affairs of taxes reasonable, and whenever they shall be satisfied that the default so certi- may remit issues. fied was not wilful, to be remitted and paid to the collector or collectors on whom the same was levied, after deducting thereout the costs and charges attending such process and levy, to be settled and allowed by the said commissioners." arrears, &c., com issues levied un Sect. 35. "That all the monies arisen from fines, penalties, issues, and Sheriffs, &c., forfeitures, or shares thereof, respectively recovered, levied, or received having in hand under the said acts relating to the duties of assessed taxes or any of them, der tax acts, to or under the said recited acts relating to compositions for the said duties, pay same over to receiver-general. 4. Of Com pounding for Assessed 1 & 2 Geo. IV. c. 113. Composition monies to be paid into consolidated fund. Proviso for but cases. or which, after the passing of this act, shall be recovered, levied, or received under the said acts or this act, shall be paid by all sheriffs, undersheriffs, or other the person or persons having received or recovered, or who shall receive or recover the same respectively, into the hands of the receiver-general of the said duties and compositions, or to his deputy acting for the county, division, city, or place within which such fines, penalties issues, and forfeitures, or shares thereof, respectively have arisen and have been received or levied, or shall arise and be received or levied within ten days after they respectively shall receive any order for that purpose under the hands of any two or more of the said commissioner for the affairs of taxes, or to such other receiver-general of the duties of assessed taxes, or compositions for assessed taxes, to be named in such order, as the said commissioners last mentioned shall direct." Sect. 36. "That all the monies arising by compositions entered int under the said recited act or this act, (the necessary charges of raising an accounting for the same excepted,) shall from time to time be paid int the receipt of his majesty's Exchequer at Westminster, to the account o assessed taxes in Great Britain, and shall be carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland." Sect. 37. "That from and after the fifth day of April, 1821, nothing in chers in certain the said recited acts contained shall extend, or be construed to extend, t deprive any butcher of any exemption for or on account of one horse to be used by him or his servant or servants solely for the purposes of trade to which exemption such butcher would have been entitled under any act or acts relating to assessed taxes, in force previous to the passing of the said recited act." Provisions of act Sect. 38 enacts, that the Treasury may direct the extension of the promay be extended visions of this act, for relief of persons in Ireland compounding for as sessed taxes for further periods, in the manner therein mentioned. to Ireland. Schedule annexed deemed part of act. Sect. 39. "That the schedule hereunto annexed shall be deemed a part of this act, as if the same had been inserted herein under a special enactment: provided always, that it shall be lawful for the commissioners o this act to use the said form as well where the composition shall comprise all the duties therein mentioned, or a part or parts thereof, only striking out all such part or parts thereof as may not relate to the duties not intended to be included therein." "The SCHEDULE to which this Act refers. "No. I. "NOTICE to be used by Persons desirous of Compounding for their Assessed "To Taxes. , surveyor, acting for the parish of said division. "Take notice, that I am [or, we are] desirous of compounding for assessed taxes under the powers, conditions, and provisions of an act passed in the second year of the reign of George the Fourth, on blishment in the said dwelling-house and esta of ; the particulars of which are as follows, viz.: |