4. Of Com pounding for the said notices delivered in such cases; and in case the surveyor sha object to any such claim, he is hereby required to give notice thereof writing to the respective commissioners, and his objections thereto shall, pursuance of such notice, be heard upon appeal before the said respectiv commissioners, subject to such rules and regulations as appeals are d rected to be heard and determined under the several acts relating to th Notice of objec- assessed taxes." Assessed 3 Geo. IV. c. 50. tion. Commissioners to contract for re sition. Claims for relief to be indorsed on contract. Sect. 3. "That in all claims to be allowed by the said respective con missioners, acting in the execution of the said acts and of this act, in t newal of compo- cases herein provided, it shall be lawful for the said commissioners, an they are hereby authorized and required, to contract with the said pe sons, under the said recited act, for a renewal of his, her, or their con position, exclusive of the said additional duty by the said act grante and where any claim shall be made and allowed under this act, upon a contract made and entered into before the passing thereof, it shall be la ful for any two of the said respective commissioners, and they are here required, to certify under their hands every such allowance on the ba of such contract, without erasing the said additional duty from the bo thereof; and all and every such contracts so indorsed shall be as val and effectual for enforcing the same to the amount of the reduced co sideration and instalments by virtue of such indorsement, to all intent as if the said contracts had been originally entered into without includin therein the said additional or further duty." Statements required under former act to au and window duty for 1822, in cases of removal, to contain number of windows chargeable for 1821. Sect. 4 contains an exemption from horse duty for farmers occasion ally riding a husbandry horse. See ante, 142. Sect. 5 contains an exemption for farmers occasionally letting hu bandry horses to hire, &c. See ante, 142. Sect. 6. "That the windows to be returned in each such statemen were intended by the said last-mentioned act to be, and shall be, the sam thorize composi- number on which an assessment hath been made, or might or ought tions to the house have been made thereon, if the same had been then occupied for the yea ending on the fifth day of April, 1822, according to the laws relating assessed taxes in force at the time of making the said act; and in a cases where any statement hath been delivered before the passing of the act, containing a less number of windows than were chargeable on th dwelling-house mentioned therein on the sixth day of April, 1821, a ne statement shall be delivered within two calendar months after the pass ing of this act, conformable to the declaration and enactment before mer tioned, and it shall be lawful for any person or persons before described whether such statements have been before delivered or not, to delive such statements within the said period, according to which assessment shall be made on the number of windows comprised therein; and all con tracts of composition made, or to be made, contrary to this act, shall b void and of no effect: provided that the commissioners who may already executed any contract of composition upon statements delivere contrary to this act may amend the same without executing new con tracts, by indorsing thereon the number of additional windows, dut and percentage, on every such contract." Contracts of composition contrary to act, void. Amending contracts. Persons autho may include stew. ards, &c., and occasional servants employed in taxable capacities. hav an Sect. 7. "That it shall be lawful for every person competent to renet rized to compound his, her, or their composition, or to compound under the said recited act or this act, to include in such composition, renewed or entered int respectively, the duty in respect of any clerk, or of any steward, baili overseer, or manager, or of any male person described in the schedule o an act passed in the fifty-second year of the reign of his late majesty, a in the said act mentioned, marked (C.) No. 3, such male person being occasionally employed in any of the capacities enumerated in the schedul to the said act marked (C.) No. 1, as in the said schedule No. 31 described: provided, nevertheless, that the composition of any such person so renewing his, her, or their former composition, or compounding shall contain the duty for one such servant chargeable in the said schedul 3 Geo. IV. c. 50. marked (C.) No. 1; and it shall be lawful for the respective commis- 4. Of Comsioners to include such respective articles herein allowed, or any of them, pounding for in such composition respectively, on the same terms as if the said articles Assessed had been originally allowed to be compounded for by the said act; and Taxes. in cases where contracts shall have been entered into before the passing of this act, it shall be lawful for the said respective commissioners, and they are hereby authorized, to amend the same, by causing the amount of composition for any of the articles aforesaid to be certified by indorsement on such contract, under the hands of any two of such commissioners; and the sums so charged and added to the amount of the said composition in and by such certificate, and to the assessment 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 such contract, and in addition thereto, anything herein before contained to the contrary notwithstanding." composition with Sect. 8. "That if any person, during the continuance of his composi- Discontinuance of tion under the said act, or this act, shall by reason of any employment in persons abroad in the public service in the execution of any office, military, naval, or civil, public service, be required and ordered to reside out of the United Kingdom, and such person shall give notice thereof to the surveyor of the district in which such composition shall be entered into, every such composition shall cease and determine on the fifth day of April next after such notice, and the time of such absence and removal from the said United Kingdom, on payment of all arrears due on such contract up to the said fifth day of April last mentioned; and the commissioners for the affairs of taxes shall certified to comcause the discontinuance of such contract to be certified to the commis- missioners of soners of the district in which it was made: provided, that nothing Proviso. herein contained shall exempt any such person from his or their liability to assessment under the acts relating to the assessed taxes for any year or years commencing from the fifth day of April last aforesaid, in respect of all or any part of his establishment continued to be kept and employed in the said United Kingdom for any part of his family, or from his Hability to assessment under the said acts, from and after the fifth day of April next following the discontinuance of such employment in the public service, and his returning to and residing in the United Kingdom, to all intents as if such composition had not been entered into." district. appointed to ex act. Sect. 9. "That the several and respective commissioners acting in the Commissioners execution of the said act shall be commissioners for putting in execution and other officers this act, and the powers herein referred to or contained, in all and every ecute former acts the respective counties, ridings, divisions, shires, and stewartries, cities, to execute this boroughs, cinque ports, towns, and places in Great Britain; and the several collectors, surveyors, inspectors, and inspectors-general for the time being, appointed or to be appointed to put in execution the said recited act, shall respectively be collectors, surveyors, inspectors, and inspectors-general 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 said commissioners and others before mentioned 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 is authorized to put in execution the said act; and all and every the powers and authorities, methods, rules, directions, penalties, forfeitures, clauses, matters, and things contained or referred to in the said act (except where such provisions are varied, or other provisions are substituted by this act), shall, in collecting, levying, and accounting for the said compositions and monies respectively, be severally and respectively duly observed, practised, and put in execution throughout Great Britain, in relation to all and every the compositions, duties, and monies aforesaid, as fully and effectually, to all intents and purposes, as if the same powers, authorities, methods, rules, directions, penalties, forfeitures, clauses, matters, and things were particularly repeated and re-enacted in the body of this act, and applied to all and every VOL. VI. 4. Of Com pounding for Assessed Taxes. 3 Geo. IV. c. 50. such compositions, duties, and monies aforesaid, as part of the provisions of this act." "Schedule to which this Act refers. "NOTICE to be used by Persons not having increased their Establishment under former Compositions, and claiming, on Renewal, Exemption from the additional Duty of 51. per centum. "To , surveyor, acting for the parish of , in the division of in the county of and to the commissioners acting for the said division. and that former com "Take notice, that I am [or, we are] desirous of renewing position for assessed taxes, under the powers, conditions, and provisions of tw acts, passed in the second and third years of the reign of King George the Fourth do hereby declare, that have not at any time during the composition entered into with the commissioners of the division in the county of become chargeable on a greater aggregat amount of duty, for the whole of the articles comprised in such composition, the the amount of duty compounded for; whereby hereby claim exemption, c period of of such renewal, from the additional duty of 51. per centum by the said acts granted and that will attend to execute and receive the contract of tion when required by the said commissioners. "Signed, the "Witness, day of "(Assessor or Collector of the said parish.)" composi 4 Geo. IV. c. 11. 4 Geo. IV. c. 11, "An Act for repealing certain of the Duties of Assesse 4 Geo. IV. c. 45. Taxes; for reducing certain other of the said Duties; and for relieving Persons who have compounded for the same." (See the enactments ante, 104.) By the 4 Geo. IV. c. 45, "An Act for allowing Persons to compound fo their Assessed Taxes for the Remainder of the Periods of Composition limited by former Acts; and for giving Relief in certain Cases thereit mentioned;" after reciting that, "Whereas under and by virtue of an act passed in the first and second years of the reign of his present majesty, intituled 'An Act to continue several Acts for the Relief of Persons compounding for their Assessed Taxes from an Annual Assessment for a further Term, and to amend the Acts relating to Assessments, and Composi tions of Assessed Taxes ;' and of another act, passed in the third year of his 3 Geo. IV. c. 50. said majesty's reign, intituled An Act to extend the Period allowed to 1 & 2 Geo. IV. c. 113. Persons compounding for their Assessed Taxes, and to give further Relief in certain Cases therein mentioned;' all and every the persons therein described were authorized to compound for the duties on houses, windows, and lights, for the term of six years, and other assessed taxes therein enumerated, for the term of five years, to be respectively com puted from the fifth day of April, 1822, on the terms and conditions, and under the provisions contained in the said acts, on such persons giving the notices of his, her, or their intention to compound, required by the said acts, on or before certain days which have since elapsed: and whereas it is expedient to extend the provisions of the said acts, for enabling persons now to enter into composition for the remainder of the periods therein limited, and which were unexpired on the fifth day of April, 1823, Persons may com- in the manner herein provided:" it is enacted, "That from and after the passing of this act, it shall and may be lawful for any person or persons mencing 5th April, who shall be duly assessed to the said rates and duties, for the year com1823, in respect of mencing the fifth day of April, 1823, and who shall give the notice of their, articles allowed his, or her intention to compound within the time and in the manner by former acts. hereinafter provided, and they are hereby respectively declared to be com pound upon assessments com 4 Geo. IV. c. 45. petent to compound for the rates and duties assessed on their, his, or her 4. Of Comdwelling-house, for the term of five years, and for their, his, or her other pounding for assessed taxes allowed to be compounded for by the said acts, and therein Assessed particularly enumerated, for the term of four years respectively, to com- Taxes. mence from the fifth day of April, 1823, together with an additional annual duty of 1s. for every 20s. of the respective amounts so assessed, and so, after that rate, for any greater or lesser sum than 20s.; and the assessments so to be made and compounded for under this act shall severally be and remain to the same annual amount for the respective periods last mentioned, to all intents, as if the said duties had been compounded for under the said acts." der this act, to Geo. IV. c. 113, Ireland and com Sect. 2. "That all and every person and persons desirous of compound- Persons intending ing under this act, shall, on or before the first day of September, 1823, to compound undeliver, or cause to be delivered, free of charge, to the surveyors acting give notice refor the respective districts, comprising the parishes or places wherein quired by 1 & 2 such persons shall respectively reside, a notice in writing, according to Schedule No. 1, the form in the schedule to the said first-mentioned act annexed, marked on or before 1st No. 1, and in the manner by the said acts directed, declaring their, his, or September, 1823. her intention to compound under this act, and which notice shall be acted upon, observed, and followed for the purposes of composition on a full and complete assessment for the said year, commencing from the fifth day of April, 1823; and the said commissioners shall and are hereby authorized and required to contract with such persons respectively, under the provisions in the said recited acts and this act respectively contained, for the periods and in the manner herein limited, and according to the form of contract set forth in the schedule to this act annexed, mutatis mutandis, to all intents, as if such notices had been delivered within the times by the said acts limited, and under the several provisions thereof." Sect. 3. "That in every case in which any person or persons so having Persons having compounded in Ireland shall, on the occasion of their, his, or her compounded in residence in Great Britain, be desirous of retaining the benefit of the same ing to reside in contract of composition entered into in Ireland, it shall be lawful for Great Britain, them, him, or her so to do, and for that purpose to annex to the said under this act, may compound notice of their, his, or her intention to compound under this act, to be according to their former composigiven within the period and in manner hereinbefore described, the tions. original contract of composition entered into in Ireland, or a true copy thereof, duly authenticated by the proper officer in that behalf; and on the receipt of such notice and contract, or a true copy thereof, it shall and may be lawful for the respective commissioners acting in the execution of this act, in and for the district in which such notice shall be delivered, and such person shall reside, to make an assessment of duty on every person respectively, for the year commencing from the fifth day of April, 1823, according to the number only of the particular articles so included in the said contract of composition, and which shall be deemed and taken in such cases as a full assessment, for the purposes of composition, for the like description of articles under this act; and it shall thereupon be lawful for the said commissioners to enter into a contract of composition with such persons respectively, under the provisions of this act; and all such compositions so to be entered into shall be of the same force and effect, and shall give the person or persons compounding the like privileges and advantages in respect of the same description of articles contained in such composition, as would have been enjoyed under any other contract authorized to be made by virtue of this act : provided, nevertheless, that no such contract, so to be entered into as last Composition not aforesaid, and nothing herein contained, shall be construed to exempt to exempt from any such persons last mentioned from assessment during the continuance ticles of a different of their, his, or her said composition, by reason of their, his, or her resi- description to dence in Great Britain, for and in respect of any articles kept and used, ed for, but for and chargeable with any duty under the said acts, of a description which they may different from the duties compounded for in Ireland, but such persons compound in one respectively may, on giving notice of their, his, or her intention in that such assessment for ar those compound contract. 4. Of Compounding for Assessed Taxes. Where persons move to other districts, compositions may be transferred to district of actual residence. behalf, in the manner hereinbefore directed, respectively compound under this act for such other articles, upon and according to a full and true return and assessment for the same, to be made for the said year, commencing as aforesaid, in the manner directed by this act in other cases of 4 Geo. IV. c. 45. composition; and the whole of the duties so to be compounded for shall and may, in such cases, be included in one and the same contract." Sect. 4. "That where any person or persons compounding under the compounding re- said recited acts, or this act, shall have removed from the district in which such composition shall have been entered into, to another dwellinghouse and place of residence, and shall thereupon cease to have any dwelling-house or place of residence within the district in which they, he, or she so compounded, the annual assessment payable on such compo sition for the year commencing from the fifth day of April next following such removal, shall be transferred to the district in which such person or persons shall then reside; and it shall be lawful for the respective commissioners acting in the execution of the said acts and of this act, within and for the district to which such person or persons shall have so removed, and they are hereby required, upon receiving a certificate thereof, and of the amount of the annual assessment payable on any such person's contract of composition in the former district under the hands of any two of the commissioners acting for such last-mentioned district, (and which certificate, to be prepared under the authority of the commissioners for the affairs of taxes, the said commissioners acting for the said district are hereby required to sign, and cause to be delivered to the surveyor for the same district from time to time, as soon as conveniently may be, after every such removal), to cause the several amounts of the duties and instalments compounded for and payable from and after the period last aforesaid, by any such persons or person, to be added to and charged in the assessment of the parish to which such persons or person shall have so removed, and in the annual duplicate of assessments required to be made out by the said commissioners under the said acts for such lastmentioned district; and all such assessments and instalments of composition shall, when so transferred, be collected, levied, and raised, under the same powers, and by the same rules, provisions, ways, and means, as if the said duties had been originally compounded for and made payable to the collectors or collector in the said last-mentioned district, and as if the same originally formed part of the assessment of the parish, ward, or place to which the said instalments shall have become transferred under the authority of this act, anything in the said recited acts or in any contract contained to the contrary notwithstanding: provided, nevertheless, and arrears within that nothing herein contained, notwithstanding the transfer of the said removal to be paid future instalments, shall prevent the raising and levying of all arrears of in former district. composition payable by the persons last herein described, in the district All instalments or prior to year of On transfer of assessments to maybe discharged. from which they, he, or she shall have so removed as aforesaid, or otherwise, up to the fifth day of April next following such removal, by the same powers and provisions as the said duties were recoverable before the passing of this act and all such future instalments, until actually transferred to the assessment of another parish, ward, or place, shall so, in like manner, be raised and levied under the provisions of the said acts, as part of the assessments of the district in which such compositions were entered into." Sect. 5. "That in every case when and as the future instalments paycompositions of able under any composition shall have been transferred, and added to the parish of removal, assessment of the parish, ward, or place in the district to which any perassessment on pa- son or persons shall have removed under the provisions last hereinbefore rish first charged contained, and which shall be duly certified under the authority of the commissioners for the affairs of taxes, it shall be lawful for the commissioners acting for the district from which the person or persons whose composition shall be so transferred shall have ceased to reside, to discharge all such future instalments so transferred, from the assessment on the parish, ward, or place therewith before charged, and in the duplicates |