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3. Of the As- houses, or one of them, at or before the expiration of the time appointed sessed Terts by this act for the delivery thereof; and every person who shall have re. theinseires. tained, employed, kept, or used any servants, or other male persons, 43 Geo. III. c. 161.

carriages, horses, mules, or dogs, shall be charged for the greatest num

·ber of servants, carriages, borses, mules, and dogs retained or employed, Such persoas shall be charred kept or used by him or her at any one time within the year ending as according to sach aforesaid ; and every person who shall have used or exercised the trade lists for the year

27 or business of a horse-dealer, or the trade or business of a coachmaker, commencing from those days.

or maker of carriages, or of a seller of carriages by auction or on commission, or shall have worn or used hair-powder, or any armorial bearings, within the year ending as aforesaid, shall be assessed and charged by the respective assessors for the year commencing from that day, which assessments shall be made at the rate specified in the said schedules marked C, D, E, F, G, H, I, and K, and according to the lists, which shall or ought to bave been returned as aforesaid, subject to such powers of surcharge as by this act are directed and given; and the assessments on the returns so to be made shall be deemed an assessment for the year commencing from the respective days in the year 1804, appointed for the

commencement of the said duties." Lists shall be re. Sect. 28. “ That every person liable to the said duties shall, in every turned annually in like manner.

year subsequent to the respective days appointed for the commencement of the said duties, within six weeks thereafter, and he and she is hereby required yearly, whether any previous notice for that purpose shall have been delivered or not, to cause to be prepared and to be delivered to the respective assessors before mentioned for the time being, true and particular lists of the greatest number of such servants or other male persons retained or employed, and of carriages, horses, mules, and dogs kept by such person, or of his or her having used or exercised the trade or business of a horse-dealer, or coachmaker, or maker of carriages as aforesaid, or of a seller of carriages by auction or on commission, as aforesaid; or of having worn or used hair-powder, or any armorial bearings or ensigns, at any one time in the course of the preceding year ending on the then preceding 5th day of April; which lists shall be prepared in the form before prescribed, and according to the directions of this act in respect thereof; and such person shall renew the same in the same manner in every year so long as

such person shall be liable to the said duties or any of them, as aforesaid; Assessment shall and every person shall annually be chargeable in respect of the greatest be for the year in

rin number of servants or other male persons, carriages, horses, mares, which returns are

or geldings, mules, and dogs, retained, employed, kept, or used by him or her at any one time within such preceding year, and also in respect of his, her, or their having used or exercised the trade or business of a horse-dealer, or coachmaker, or maker of such carriages, or a seller thereof by auction or on commission, as aforesaid, or of having worn or used hair-powder, or armorial bearings or ensigns, within the same period; and the assessment made thereupon shall be deemed an assessment made for the year in which such returns shall or ought

to have been made." Every person be- Sect. 29. “That every person who, from and after the respective days ginning to keep a male servant, or

a appointed for the commencement of the said duties, shall begin to retain carriage, or to or employ any such male servant, or other male person herein described, carry on the busi. or keep or use any such carriage (such servant or carriage not being in ness of a horse. dealer.coaches the place or stead of any former one liable to the like duty), or to use or maker, &c., or to exercise the said trade of a horse-dealer, or coachmaker, or maker of such wear hair-powder,

", carriages, or a seller thereof by auction or on commission as aforesaid, or or armorial bearings, and every to wear or use hair-powder, or any armorial bearings or ensigns, or who person ceasing to shall cease to retain or employ any male servant, or to keep or use keep such servant, &c. or to any carriage liable to the duty, without retaining or employing any other carry on such male servant, or other male person herein described, or keeping or using business, &c., shall give notice thereof within twenty day;711,

(a) Repealed by 50 Geo. III. c. 105, s. 4.

made.

any other carriage liable to the like duty, in the place or stead of such 3. Of the As. servant or carriage, or who shall cease to use or exercise the said trade or sessed Taxes business of a horse-dealer, or of a coachmaker, or maker of such carriages, themselves. or a seller thereof by auction or on commission, or to wear or use any . hall-powder, or any armorial bearings or ensigns, shall, within twenty

? 48 Geo. III.e.161, eys after he or she shall so begin or cease to retain or employ such serant, or other male person, or to keep or use such carriage, or to use or Tercise such trade or trades, or to wear or use any hair-powder, or any emorial bearings or ensigns, cause notice thereof in writing to be given

the assessor or assessors for the district, parish, or place where he or - he shall reside, and a list of the number of such servants and carriages, and the increase or decrease made thereby, and the particular rate or Juty to which he or she is liable as having used or exercised such trade or Trades, or worn or used hair-powder, or armorial bearings or ensigns,

Describing in such notice every such servant or other male person by his proper name, and the several capacities in which such servants or other

ale persons respectively shall be, or shall have been retained or empoyed; and also describing every such carriage by its usual name and description, distinguishing the number of bodies used with and of wheels belonging to each such carriage, and the number of horses used in drawing any such carriage with less than four wheels, and also distinguishing each such carriage liable as a taxed cart, and the name Or Dames and place of abode of the person or persons who ought to return such lists."

Sect. 30. " That if any person shall neglect or refuse to make out, How assessors sign, and deliver such lists as are herein directed, or any of them, within si

shall make as

sessment on per the respective times herein mentioned, then the assessor or assessors sons refusing or shall from the best information he or they can obtain, make an assess. neglecting to de.

liver lists. Det upon such person so refusing or neglecting for or in respect of Esety serrant, carriage, horse, mule, or dog, retained or kept by him or bet as aforesaid, and of every person having used or exercised such trade or trades as aforesaid, or worn or used hair-powder, or armorial bearings or ensigns, as aforesaid, according to the rates specified in the sad schedules, and shall include the same in the certificate of the assessBent to be delivered to the commissioners as herein directed ; and every

to assessment so made upon any such neglect or refusal shall be final and conclusive upon the person thereby charged, who shall not be at Loherty to appeal therefrom, unless such person shall prove that he or she Appeal against was not at his or her dwelling-house or place of abode at the time of such assessments. delivery of such notice, nor between that day and the time limited for delivering such list as aforesaid to the assessor, or unless such person stall allege and prove such other excuse for not having delivered his or ber bist, as the commissioners for executing this act shall in their judgment think reasonable and sufficient.” Sect. 31. " That such assessors shall not be bound by such lists as Assessors not

bound by lists sball be delivered to them respectively in pursuance of this act, but shall

delivered. be at liberty, if they shall find upon due examination that any person, deseription, article, matter, or thing, which ought to be contained in such bsts, is or are omitted, or untruly stated therein, to make a true assessDent upon every such person, according to the intent and meaning of Taas act, of the real charge which ought to be imposed on such person.”

Sect. 32. " That every occupier as aforesaid, in whose dwelling-house Housekeepers " S partment any person liable to the duties by this act made payable, or shall require de

claration or reADS or either of them, shall reside as a lodger or inmate, shall, for the turns from purpose of making accurate returns, cause the contents of the notice left lodgers, &c. at bis or her dwelling-house to be read over and made known to each 200 every such lodger or inmate not having received a like notice, reparing them respectively to declare to him or her, and attest the return to be made, whether he or she be liable to the said duties, or either of them, or be exempted therefrom, or whether he or she have another place of ordinary residence where he or she intends to be charged; and every

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3. Of the As. person so resident, being thereunto required as aforesaid, shall be obliged sessed Tares to make such declaration; and if any such lodger or inmate shall wil. themselves. fully refuse to give an account as required by this act, or to attest the

· return to be made thereof, every such person shall forfeit and pay the 43 Geo. III. c. 161.

sum of 501.; or if any occupier as aforesaid, by whom any such declaPenalty on ne. slect and refusal ration ought to be required, or to whom any such declaration shall be in either party, made, shall peglect to require the same, or to insert the same in the return 501.

to be made to the assessor or assessors, in pursuance of this act, every

such person shall also forfeit the sum of 501. Assessors shall Sect. 33. “ That the said assessors shall, upon receipt of any list conleave notices for

taining the name of any lodger or inmate returned liable to any of lodgers &c.

the said duties as chargeable within the parish or place where the said assessors act, gire or leave the like notice for every such person to prepare and produce, within the like period, a list or declaration signed as aforesaid ; and every such person shall, within twenty-one days after notice left at such dwelling-house, make out a list or declaration, as the case shall require, and sign the same in the manner before directed, under the penalty herein mentioned for neglecting to deliver any such

list or declaration." [See s. 37.] Persons having Sect. 34. “ That every person who shall have divers places of residivers places of dence within any part of Great Britain, or shall keep any servants or residence, &c. shall deliver lists other male persons herein described, carriages, horses, mules, or dogs, at at each.

divers places within Great Britain, and every person being an inmate or lodger at the time of such notices being given as aforesaid, and having an ordinary residence at some other place or places, whereat or at one of which places such person ought to be charged, shall be obliged to deliver all such lists as aforesaid at each and every of such places, and to insert in every such list the name or description of each person, article, matter, and thing, for which such person is liable to any of the said duties, or which ought to be returned according to the directions of this act; and shall also, in every such list, specify the particular persons and number of each description of articles aforesaid respectively intended to be paid for within the limits of the district, parish, or place, where such list shall be delivered, and shall also, at the same time, make his or her declaration, to be inserted in such list, and signed by him or her, specifying the particular counties or county, and parishes or parish, wherein each such other place of his or her residence is situate, and also the particular counties or county, and parishes or parish, wherein the said

duties, or any part of the said duties, are or is intended to be paid.” Penalty on per- Sect. 35. “ T'hat if any person, having delivered his or her declaration sons declaring to

to pay the said duties in any other parish, ward, or place, than in the pay duties in any place, and not parish, ward, or place, where such list shall be delivered, shall not return delivering list a list in such other parish, ward, or place, according to such declaration, there, 50l.

in order to his or her being regularly brought into charge by the assessors for such other parish, ward, or place, every such person so offending

shall forfeit and pay the sum of 50l." Claims of exemp. Sect. 36. “ That every person claiming to be within any of the extion (except with emptions allowed by this act, in or by any of the schedules hereunto respect to the royal family to annexed, marked C, D, E, F, G, H, I, or K, except of the royal family, be returned to the in such cases where they are specially exempted, shall make a due return assessors, and proved on oath,

thereof, and declare the cause or causes of such exemptions, such declaration to be specified in or annexed to the lists to be by him or her delivered; and if any dispute shall arise whether the person be entitled to such exemption, the proof thereof shall lie on the person claiming such exemption, who, on any charge or surcharge before such commissioners, or on any suit or prosecution, shall be permitted to allege the same on oath or affirmation, or to prove the same by lawful evidence to be produced and shown by him or her; provided that no such exemption shall be allowed, unless the same, and the cause thereof, shall have been duly

returned to the assessor or assessors aforesaid.” Penalty for neg. Sect. 37. “That if any person, liable to the said duties, or any of them, lect, oral, or

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in respect whereof a list or declaration ought to be delivered, or coming 3. Of the Aswithin any of the exemptions contained in this act, shall neglect to deliver sessed Taxes a hist or lists, or a declaration or declarations, according to the directions themselves. of this act, in every parish or place where the same ought to be delivered, or shall omit any person, or any description, article, matter, or thing, 130

Geo. III. c. 161 which ought to be contained therein, according to this act, or shall make ing lists or de

falsity in deliver. an untrue return of any particular therein, he or she so offending shall clarations, 501, forfeit and pay the sum of 501. over and above any duty chargeable as and duty. aforesaid."

Seet. 38. “That the penalty by this act imposed, as last aforesaid, for Penalty for omisomitting to insert in the lists or declarations delivered, as hereby required,

sions shall not be

sued for where any person, or any description, article, matter, or thing, which ought to the party is surhave been contained therein, shall not be sued or prosecuted for in any charged. case where the person or persons against whom the suit or prosecution shall be brought, shall, before the commencement thereof, have been surcharged for the same cause, and on the same account, and assessed in double the duty hereby made payable, or any proportion thereof, accord. ing to the directions of this act.”

Sect. 39. “. And whereas divers persons may retain or employ servants, Provision for case or keep carriages, horses, mules, or dogs, at places where they themselves of persons em..

ploying servants, have no houses or places of residence, and other persons liable to the &c., where they uuties made payable by this act, or some of them, may come into or to have no residence, reside in places after the time appointed by this act for returning the lists before mentioned, not having been charged therein, or may have no fixed place of residence;' be it further enacted, That in every such case It shall be lawful for the assessor or assessors, surveyor or surveyors, inspector or inspectors, within and for such districts or places respectively, at any time or times, and they are hereby strictly required and enjoined in every ease within their knowledge respectively, to deliver or leave such notices as are hereinbefore directed to be given, at the house or houses where such persons shall reside or be, or where such servants, or other male persons before described, carriages, horses, mules, or dogs, shall be kept; and all and every such persons, and also all and every person or persons having the care, superintendence, or management of such serPants, or other male persons before described, carriages, horses, mules, Of dogs, shall deliver or cause to be delivered such list or lists as aforesaid, signed by them respectively, conformably to the directions hereinbefore contained, to the assessors, surveyors, or inspectors, within and for the respective districts or limits where any such servants, carriages, horses, mules, or dogs, are or shall be kept, or where such persons shall tben reside or be, within twenty-one days after the delivery of such notices, and shall also deliver to them respectively a declaration where they, or the persons to whom such servants, or other male persons before described, carriages, horses, inules, or dogs, do belong, have been assessed for that year to the duties hereby made payable, together with the usual place or places of abode of themselves, or of the persons to whom the servants, or other male persons before described, carriages, horses, mules, and dogs, under their care, superintendence, and management, do belong, and the names of such persons; or in case no such assessment, or no sufficient assessment, shall then have been made, then where they or the persons to whom such servants, or other male persons before described, carriages, horses, and mules, do belong, shall have delivered their lists, in order to their being so assessed under the like penalties as are herein imposed on persons chargeable with the said duties for not delivering lists in the parishes and places where they respectively reside; and every person who shall appear by such return, or otherwise, not to have In default, as

sessments may been assessed in the full sum of which he or she ought to be assessed,

» be made upon or not to have returned the lists hereby required for the purpose of being them. 80 assessed in some other parish or place in Great Britain, or who shall not make any such return, may be chargeable to all the said duties by this act made payable, and for which returns ought to be made, either in

hiring

3. Of the A8- the parish or place where such last-mentioned notice shall have been sessed Taxes delivered, in like manner as if such person actually resided in such pathemselves. rish or place, or in the parish or place where such persons shall have

their ordinary residence; and if any person on whom such notice sball 43 Geo. III. c. 161.

bl. have been served, shall remove from such parish or place, without Penalty for re

having delivered such list or declaration, he or she shall forfeit the moving without delivering list, sum of 501.&c., 501.

Sect. 40. “That every person letting to hire any horses in such manPersons letting ner as not to be chargeable to the stamp-office duty made payable by law to hire horses so that the stamp on horses let to hire, or letting any servants or carriages, shall annually office duty shall return a list of the greatest number of such servants, carriages, and not be chargeable,

: horses kept by him or her at any time in the prior year, in like manner, or letting servants or carriages, shall and within and for the like period, and under the like penalties, as redeliver lists of the

the turns of other servants, carriages, and horses, subject to the duties by number of the horses, &c., and this act made payable, are directed to be made; and every such list shall of the names, &c. specify the name and place of abode of the person or persons for whose of the persons

use or in whose service such servants, carriages, and horses shall have been or shall be employed, and the number of each let to hire to every such person, and the period of each letting, according to the number of servants, carriages, and horses which shall or ought to be contained in such list, the said duties by this act made payable shall be charged on the person or persons letting or hiring such servants, carriages, and

horses, as the case may require." Hirers of such Sect. 41. “That where any person shall hire or shall have hired any horses, servants, horses, in such manner that the stamp-office duty payable by law on and carriages, shall return lists

horses let to hire, shall not be chargeable on such letting, or shall hire or thereof.

shall have hired any servants or carriages, then such hirer shall annually return a list of the greatest number of such servants, carriages, and horses, to the assessor or assessors of the parish or place, or parishes or places, where such hirer shall reside or be at the time such return ought to be made, as the case may require, in like manner, and within and for the like period, and under the like penalties, as returns of other servants, carriages, and horses, exempted from the said annual duties by this act, are directed to be made; and every such list shall specify the name and place of abode of the person or persons by whom such servants, carriages, and horses shall have been or shall be let to hire, and the period of each

letting.Surveyors may Sect. 42. “That where any horses shall have been, or shall be let to surcharge in de.

hire, in such manner as not to render the person or persons letting the fault of returns the hirers of ser. same liable to the said stamp-office duty, or where any servants or carvants, &c., and riages shall be let to hire, and the hirer of such servants, horses, or carthe progressive duties for one

riages shall not make such return as by this act is required, then and in year shall be such case the duties chargeable in respect thereof for one year, shall and charged on such

may be charged upon and paid by the person or persons hiring such serhirers, unless on proof that the vants, carriages, and horses, by the surcharge of the assessor, surveyor, parties letting or inspector, over and above the penalty incurred for any neglect or have been charged.

omission as aforesaid, unless the person or persons letting the same shall have been brought into charge for the same servants, carriages, and horses respectively; and if any dispute shall arise whether the person or persons so letting to hire any servants, carriages, or horses, shall have been brought into charge for the same, the proof thereof shall be on the hirer of such servants, carriages, and horses so surcharged, who, on such surcharge, shall be permitted to allege the same on oath, or solemn affirmation, or to prove the same by lawful evidence to be produced and shown by him or her; provided that the party hiring the same shall not be exempted, unless the exemption and the cause thereof shall have been duly returned to the assessor or assessors as aforesaid ; and in every case where the said duties shall be chargeable on the hirer or hirers of such servants, carriages, and horses, making default as aforesaid, the progressive duties made payable thereon, by schedules C. No. 1, D, No. 1, and E. No. 1, respectively shall be charged.”

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