sessed Taxes themselves. 3. Of the As- kept and used by any person or persons for any of the purposes mentioned in the schedule to this act annexed, marked (E.); and upon all other horses, mares, or geldings, not charged with any duty by the be fore-mentioned schedule (E.), and upon mules as described in the sche 43 Geo. III. c. 161. dule to this act annexed, marked (F.); and upon all dogs of any of the Excise duties un 49, on licences to for sale, re pealed, except as to arrears (a). descriptions mentioned in the schedule to this act annexed, marked (G.); and upon all horse-dealers residing within the respective limits described in the schedule to this act annexed, marked (H.); and upon all persons in respect of hair powder, or any armorial bearings or ensigns as respec tively set forth in the schedules to this act annexed, marked (I.) and (K.); the several duties respectively inserted, described, and set forth in the said several schedules marked (A.), (B.), (C.), (D.), (E ), (F.), (G.), (H.), (I.), and (K.) hereunto annexed, which several schedules, and the rules and exemptions therein contained, shall be deemed and construed a part of this act, as if the same were incorporated therewith under a special enactment. Sect. 2. "And whereas, by an act passed in the twenty-fifth year der 25 Geo. III. c. of the reign of his present majesty, intituled 'An Act for granting to His coachmakers, and Majesty certain Duties upon Licences to be taken out by Coachmakers, on carriages built and also certain Duties upon Carriages to be built for Sale,' certain excise duties were granted in Great Britain on licences taken out by such coachmakers, and also on carriages with four and two wheels respectively, which should be built or constructed for sale: and whereas it is expedient that the said duties should be repealed, and other duties should be granted in lieu thereof on coachmakers, and on carriages constructed by them for sale, to be placed under the management of the commissioners for the affairs of taxes, and also the like duties on persons vending the same by way of auction, or on commission, for or in the expectation of profit;" be further enacted, "That all duties granted by the said last-recited act shall, from and after the respective days before mentioned in the respective parts of Great Britain, cease and determine, save and except in all cases relating to the recovering or paying any arrears of the said duties by the said act granted, which on that day shall remain unpaid, and the several clauses and provisions for receiving and recovering the same." * See s. 1. Duties in sche imposed on coachmakers, &c. * All excise licences shall cease from the days fixed for the repeal of the duties (see sect. 1), and commissioners shall return a portion of the duty for the time then unexpired (see sect. 3). Sect. 4. "That, from and after the respective days before mentioned, in dules (D.) 5 and 6, England and Scotland respectively, there shall be raised, levied, collected, and paid to his majesty, his heirs, and successors, the several duties on coachmakers, and on carriages built and constructed by them for sale, in lieu and instead of the duties hereby repealed, and also the new duties on persons vending such carriages by auction or commission for or in expectation of profit, severally contained in schedules (D.) No. 5 and 6, which schedules shall be construed a part of this act, and as the other schedules to this act are directed to be considered." Sect. 5. "That all the several duties hereby granted in England, Wales, and Berwick-upon-Tweed, shall be assessed, raised, levied, and collected under the regulations of an act passed in the present session of parliament, intituled An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same;' and all the several duties hereby granted in Scotland shall be assessed, raised, levied, and collected, under the regulations of any act passed or to be passed in the present session of parliament, for consolidating certain of the provisions contained in any act or acts relating to the duties under the management of the commissioners for the affairs of taxes, and for amending the said acts so far as the same relate to Scotland; and all and every the powers, authorities, methods, rules, directions, penalties, for (a) See note (b) in previous page. feitures, clauses, matters, and things contained in the said acts, shall be 3. Of the Asseverally and respectively duly observed, practised, and put in execution, sessed Taxes throughout the respective parts of Great Britain aforesaid, as fully and themselves. effectually, to all intents and purposes, as if the same powers, authorities, methods, rules, directions, penalties, forfeitures, clauses, matters, and 43 Geo. III. c. 161. things, were particularly repeated and re-enacted in the body of this act; and all and every the regulations of the said acts shall be respectively applied, construed, deemed, and taken to refer to this act, as if the same had been specially enacted therein." fied as under 38 ting this act. Sect. 6. That, for the better execution of this act, and for the ordering, Commissioners of raising, collecting, levying, and paying of the several sums of money hereby land-tax quali made payable, all and every the persons who now are, or for the time being Geo. III. c.5, &c., shall be commissioners for putting in execution an act, passed in the shall be commisthirty-eighth year of the reign of his present majesty, intituled, An Act for sioners for executhe granting an Aid to his Majesty by a Land-Tax to be raised in Great Britain, for the Service of the Year One Thousand Seven Hundred and Ninety-Eight; and who shall be respectively qualified or authorized to act, and shall have taken the oaths as directed by the said respective acts passed in the present session of parliament, shall respectively be commissioners for putting in execution this act, and the powers therein contained, in all and every the respective counties, ridings, cities, boroughs, cinqueports, towns, and places, privileged or not privileged, within England, Wales, and Berwick-upon-Tweed, and in all and every the shires, stewartries, cities, and boroughs, in Scotland; and the several sums of money so levied shall be under the care and management of the commissioners for the affairs of taxes for the time being, appointed or to be appointed by bis majesty, his heirs and successors.' missioners. Sect. 7. "That the sheriff depute and sheriff substitute in each shire or Sheriffs depute, stewartry in Scotland shall by virtue of such office, without other quali- &c., in Scotland, fication, execute this and the said last-recited act, as commissioners in the may act as comshire or stewartry for which they are appointed sheriff depute and sheriff substitute respectively, and shall not be liable to any penalty or forfeiture for acting therein without the qualification before required." tors, &c., under cute this act. Sect. 8. "That the assessors and collectors appointed by the said com- Commissioners, missioners for any parish, ward, or place, in pursuance of the said recited assessors, collecacts respectively, passed in the present session of parliament, shall be 43 Geo. III. c. 99, the assessors and collectors of the several duties granted by this act; and s. 150, shall exethe said commissioners shall cause notice to be given to such persons, that they respectively are appointed assessors and collectors of the said daties hereby granted; and the several commissioners, inspectors, surveyors, assessors, and collectors, are hereby empowered to do and execute all matters and things in relation to the duties by this act granted, which they respectively are empowered to do and execute in relation to the duties mentioned in the said recited acts respectively, and shall severally be subject and liable to the like penalties for any neglect or omission in the performance of their duty, or any fraud or abuse in executing the same, as are inflicted on such officers by the said recited acts respectively for the like offences." have the survey Sect. 9. "That the several persons who, as inspectors or surveyors, Duty of inspectors are or may be authorized to act in execution of the said recited acts and surveyors. respectively, passed in the present session of parliament, shall respectively and inspection of the duties by this act made payable within the respective parts of Great Britain, as aforesaid, and shall take accounts of the several dwelling-houses therein, and of the servants, carrages, horses, mules, and dogs, kept by any person or persons whatever, and of the several persons liable to the other duties in this act mentioned, and of the duties chargeable in respect thereof, and shall inspect and examine the assessments or certificates thereof made and to be made from time to time, in pursuance of this act, and execute all things belonging to the same, according to the powers vested in them by this and the said recited acts respectively; provided that no inspector or surveyor now Noinspector, &c., 3. Of the Assessed Tares themselves. 43 Geo. III. c. 161. sioner. Every house oc brought into charge under schedules A. & (B.) subject to discharge see post, ss. 11, 12). or hereafter to be appointed shall act as a commissioner in any matter or thing touching the execution of this act." Sect. 10. "That every dwelling house, cottage, or tenement, of whatever description, occupied at the time of making the assessment, shall be brought into charge in respect of the duties set forth in the schedule shall be commis- marked (A.), by the respective assessors, and, in their default, by the respective surveyors and inspectors herein mentioned, according to the cupied at the time number of windows therein, subject to the powers of discharging the same, of making the as- as after mentioned (a); and every dwelling house, cottage, or tenement, sessment, shall be and other the premises therewith occupied, and hereby charged, as set forth in schedule (B.), being, together, of the annual rent of 51. or upwards (b), shall also be brought into charge in like manner, according to the full and just yearly rent at which the same is really and bona fide worth to be let, in respect of the duties set forth in the said schedule marked (B.); and, if any assessor or assessors shall omit, in the assessment of the said duties set forth in schedule (A.), to charge the occupiers of any house, cottage, or tenement, to the said duties, according to the number of windows therein, or shall omit, in the assessment of the said duties set forth in schedule (B.), to charge the occupier of any house, cottage, or tenement, which, with the premises therewith occupied and charged by this act, shall be of the annual value of 51. or upwards, to the said duties, according to the annual rent at which the same is really and bond fide worth to be let, whether the occupier of any such house, cottage, or tenement, shall be entitled to be discharged from the same in manner hereinafter mentioned or not, every such assessor shall, for each and every such neglect, forfeit and pay any sum not exceeding 207. nor less than 57.; and where any such dwelling-house, or premises therewith occupied, shall be situate within more parishes or places than one, then such dwelling-house shall be charged to the said several duties as one entire house, and the premises therewith occupied as belonging to such house in such of the said parishes or places as the surveyor or inspector for the said duties, or any part thereof, shall deem most expedient, to be notified by the certificate of such surveyor or inspector to the commissioners acting for either of such parishes or places.' Penalty on assessors for neglect, 201. to 51. Houses situate within more pa rishes than one may be charged in either parish. Exemption for duties on win dows, under schedule (A.). (See s. 12.) Sect. 11. That any person inhabiting a dwelling-house in England, poor persons from Wales, or Berwick-upon-Tweed, containing not more than six windows in the whole, shall be exempted from the duties in schedule (A.), in case such person shall be on the books of such parish or place as receiving parochial relief; and any person inhabiting a dwelling-house in Scotland, containing not more than three windows in the whole, and under the annual rent of 20s., shall be exempted from the duties in schedule (A.), in case such person shall be poor and indigent, and shall not be assessed, or liable to be assessed, to any of the duties contained in schedules (B.), (C.), (D.), or (E.); which several exemptions shall be proved or claimed in the manner hereinafter mentioned." Manner in which the claim to exemption from duties in sche dules (A.) & (B.) shall be proved, and the party discharged. *See s. 13. Sect. 12. "And, in order to give relief to such persons, as aforesaid, who may be charged to the said several duties set forth in the schedules marked (A.) and (B.), or either of them; be it further enacted, that where any such house, cottage, or tenement, as is described in the preceding clause, shall be brought into charge, as aforesaid, and the occupier or occupiers thereof shall be entitled to the said exemption, by reason of poverty, as herein before specified, then, and in every such case, the assessor or assessors shall, on the certificate of assessment, set opposite the sum charged on the occupier thereof the fact of his or her being poor, and shall return the same, together with the assessment and a certificate, as hereinafter is mentioned, to the commissioners for executing this act in the district where such assessment shall be made; and the said commissioners, before the allowance of any such assessment, or making (a) See post, p. 76, in the note. duties on inhabited houses under the value of 107. per annum are repealed. 3 43 Geo. III. c. 161. any order thereupon, shall examine the assessor or assessors, who shall 3. Of the Asrespectively attend the said commissioners for that purpose, at such time sessed Taxes as they shall appoint, touching the return so made; and if the said com- themselves. missioners shall, from such examination and from such certificate, as hereinafter is mentioned, be satisfied that any occupier of any such house, cottage, or tenement, charged to the said several duties, or either of them, is entitled to such exemption, it shall be lawful for the said commissioners, after such proof thereof, to strike out the charge against such occupier, leaving the name of such occupier, and the number of windows and rent of such house, in the assessment, and every such occupier shall be exempted accordingly from the said respective duties; which exemption shall, in the like cases, be construed to extend to and Exemptions may shall be allowed on all assessments on such poor persons, of the duties be allowed on the payable at the time of passing this act, which shall have been or shall be ments. made at any time after the commencement of the present year." present assess assessors shall the minister and Sect. 13. "That before any such exemption or abatement shall be Before exempallowed, the assessors shall produce to the said commissioners a certi- tions are allowed, ficate under the hands of five or more substantial householders of such produce certifiparish or place, in vestry or kirk-session assembled, of whom the resident cate of inability minister in such parish or place shall be one; but in case there shall be of the party, from no such resident minister in such parish or place, then the churchwardens inhabitants of the and overseers of the poor of such parish or place, or two of them at the parish. least, or two or more of the elders of such parish or place, shall concur with such householders in such certificate, certifying thereby that they have carefully examined the assessment of the duties granted by this act, and the allegations therein made by the assessors touching such persons who shall be therein stated to be poor, and that in their judgment and belief the persons therein certified to be poor are entitled to be exempted by reason of their poverty, and are wholly unable to pay the duties assessed upon them; provided, that if in any parish or place in England, Wales, or Berwick-upon-Tweed, there shall not be five substantial householders, then such certificate may be made by the substantial householders there residing; or if there shall be no churchwardens or overseers of the poor for such parish or place, then such certificate may be granted by the resident minister, or by any two churchwardens or overseers of the poor of any adjoining parish or place, who can certify the truth of such allegations in manner aforesaid, concurring therein with the substantial householders residing in the parish or place where such assessment shall be made." more than the may be relieved Sect. 14. "That where the occupier of any house, cottage, or tene- How occupiers of ment, containing more than the number of windows or lights before spe- houses containing cified, shall be brought into charge as directed by this act, and the oc- number of wincupier or occupiers thereof shall, at the commencement of the year for dows before spewhich such assessment is made, be poor and indigent, or shall become so cified (see s. II) during that year, then, and in every such case, it shall be lawful for such from the duties. occupier or occupiers to give notice thereof in writing, stating the causes to the assessor, or to the surveyor of the district in which such house is situate, annexing thereto a certificate under the hands of such persons, as aforesaid, certifying that, in their judgment and belief, such person is justly entitled to relief, on account of poverty, for the causes mentioned in such notice; and every assessor shall deliver the notices by him received to such surveyor; and, if such surveyor shall be satisfied of the truth thereof, after due examination of the facts and circumstances, and that such person is unable to pay the duties charged on him or her, and has no probable means of bettering his or her condition within that year, he is hereby required to certify the same to the said commissioners; and if such surveyor shall not be so satisfied, then, on notice thereof to such occupier or occupiers, it shall be lawful for him or them to appeal from such charge to the said commissioners, giving ten days' previous notice thereof to the said surveyor; and, in every case where the surveyor shall certify to the said commissioners that he is satisfied of the truth of the themselves. 3. Of the As- claim made by any such occupier or occupiers, and that he or they is o sessed Taxes are and will be unable to pay the duties charged on him or her withi that year, or if, upon appeal, as aforesaid, it shall appear to the satis faction of the said commissioners, or the major part of them present, o 43 Geo. III.c. 161. the oath of such appellant, or by other lawful evidence on oath, produce Such exemption may be allowed upon the present assessments. Unoccupied houses shall be ment. and shown by such appellant, that he or she is entitled to maintain suc appeal, and wholly unable, as aforesaid, to pay the duties charged on hir or her, it shall be lawful for the said commissioners to give such relie either by striking off the whole of the duty so charged, or diminishin the same, as to them shall seem meet and necessary; and which appeals for the causes in this clause mentioned, may be heard and determine either on the days mentioned in this act for the hearing of appeals in other cases, or at the end of the year, or any day or days to be appointe by the respective commissioners for executing this act; which exemption shall, in the like cases, be construed to extend to and shall be allowed o all assessments on such poor persons of the duties payable at the time o passing this act, which shall have been or shall be made at any time afte the commencement of the present year." Sect. 15. "That every house or tenement which shall happen to b unoccupied at the time of making the assessment shall be inserted a inserted in assess-such in the assessment, with the number of windows contained therein and the annual rent at which the same might be let, if the same shal amount to 51. or upwards; and the assessors, and, in their default, the surveyors and inspectors, shall cause the same to be certified to the said commissioners, from the time of such house or tenement coming into the cupier shall give occupation of any person or persons, and such person or persons shall cause notice thereof to be given to such assessor, surveyor, or inspector, within twenty days after his or their coming into the occupation of such In-coming oc notice. Penalty 51. and the full duties (a). (a) Schedule (B.), on uninhabited houses, was repealed by the 4 Will. IV. c. 19, see post, 122. The owner of a house, occupied by him till the 26th of June, is chargeable with the assessed taxes for the remainder of the year, that is, till the succeeding 5th of April, -although he quitted possession on the 26th of June, and ceased to occupy the house afterwards. (Price's case, 8 Price's Rep. 122.) Semble, that houses left unoccupied by the owner during part of the year, where the furniture was not taken away, were liable to the duties for the whole year. (In re Colyton, 8 Price, 117.) Houses let as lodgings in places of public resort, and which were so occupied by the various families hiring them for the season, (much less than half-a-year at a time,) and were, during the remainder of the year, left wholly unoccupied, were chargeable to the assessed taxes for the entire year. (Sollett and Glass's case, 8 Price, 123.) Persons letting houses furnished, as lodging-houses, for a part of the year, not being at any time occupied for more than six months successively, and paying three quarters of a year's assessed taxes, are still liable to be charged for the other quarter; and the commissioners have no power to make any abatement in the assessment; al though during the quarter for which the abatement be claimed, the houses have not been opened. (Skinner's case, Price, 124.) A person keeping a house for the purpose of being let as a ready-furnished lodging-house is chargeable for the whole year's duty, although it be unoccupied and unfurnished for one entire quarter. (Wright's case, 8 Price, 125.) The windows of a shop on the ground floor of a dwelling-house, having no internal communication with the house, are chargeable with the duty. (In re Reinhardt, 8 Price, 106.) The lower part of a smaller house, used as an office, adjoining the dwelling-house of the party, and having an internal communication with the latter, is not exempt from the assessed taxes on windows within the first section of the 57 Geo. III. c. 25, on the ground of its being used as offices, and for no other purpose. Nor is a room, having no communication with the dwelling-house, if it be part of the house, within the exemption of the statute, as being used only for an office. (R. v. Dryden, 8 Price, 103.) The windows of the upper story of a house, of which the lower part or ground floor is occupied by the owner as a dwelling, are chargeable with the duties on houses and windows, al |