the last half-year's instalment of the said duties in every year; and the 3. Of the Assaid receiver-general shall, within forty days after the said respective sessed Taxes days, remit and pay the same into the said receipt, according to the themselves. provisions of the said last recited act." 43 Geo. III. c. 161. fund. Sect. 82. "That all monies arising from the said duties (the necessary Duties shall be charges of raising and accounting for the same excepted) shall from time carried to British to time be paid into the receipt of his majesty's exchequer at Westminster, consolidated distinctly and apart from all other branches of the public revenues; and that there shall be provided and kept in the office of the auditor of the said receipt, a book or books, in which all the monies arising from the said duties, and paid into the said receipt as aforesaid, shall be entered separate and apart from all other monies paid and payable to his majesty, his heirs and successors, upon any account whatever; but nevertheless without entering the different proportions thereof, in separate accounts, as directed by any act or acts hereby repealed; and the said monies so paid into the said receipt shall be carried to and made part of the consolidated fund of Great Britain." monies arising schedule. ment, according Sect. 83. "And whereas, by divers of the said acts hereby repealed, it is provided, that the new or additional duties hereby granted should, during the space of ten years, then next ensuing, be kept in the office of the auditor of the said receipt of exchequer, in a book or books, together with such other duties as were respectively granted for the purpose of making permanent additions to the public revenue, and of defraying any charges occasioned by certain loans made and stocks erected by authority of parliament, and separate and apart from all other monies paid or payable to his majesty, his heirs or successors, upon any account whatever; and Distinct accounts whereas it is expedient that the whole of the duties contained in each to be kept of schedule should be entered in one account; be it therefore enacted, That from duties confrom and after the respective period appointed for the commencement of tained in each this act, in the respective parts of Great Britain herein mentioned,* the monies arising from the duties contained in the same schedule shall be* See s. 1. paid into the said receipt in one sum, and the account thereof shall be there kept in one sum; and the monies arising from each separate sche- And annually laid dule, marked A, B, C, D, E, F, G, H, I, and K, shall be paid into the said before parlia receipt, separate and distinct from each other; and separate accounts shall to 42 Geo. III. be there kept of the same: provided always, that the commissioners of c. 70. his majesty's treasury, now or for the time being, or any three or more of them, or the lord high treasurer for the time being, shall from the respective periods appointed for the commencement of this act, during the remainder of the ten years mentioned in the acts hereby repealed, in respect of the new or additional duties thereby respectively granted, and for the period of ten years from the commencement of this act, in respect of the new duties by this act granted, cause separate and distinct accounts of the different parts of the said duties, and of the amount thereof, to be prepared at the office for taxes, to be annually laid before parliament, pursuant to the provisions contained in an act passed in the forty-second year of the reign of his present majesty, intituled An Act for directing certain Public Accounts to be laid annually before Parliament, and for discontinuing certain other Forms of Account now in use:' provided always, that a separate account Apportionment of shall be kept and made out of the said new duties; and that to such account there shall be added, in respect of the new duties on windows or lights granted by this act, by the manner of charging the same according to their respective dimensions, such further sums as shall appear to be the increase occasioned thereby, which increase shall be always taken to be the excess over and above the several sums of 327,900l., 515,000l., 36,000l., 36,000l., 51,500l., and 441,4967., directed by the several acts hereby repealed to be entered in separate accounts in the books of the said receipt, and of the further sum of 490,000l., being the computed annual amount of the rates and duties granted by the said act, passed in the forty-third year* of the reign of his present majesty, amounting together * Query? duties. 3. Of the Assessed Taxes themselves. 43 Geo. III. c.161. See 42 Geo. III. c. 34, s. 40. duties, and of to the sum of 1,897,8967.; and that the excess of the said rates and duties above the said sums shall be deemed a permanent increase to the public revenue of Great Britain, for the purpose of defraying any increased charge occasioned by any loan made or stock created by authority of any act of parliament passed in the present session of parliament. Sect. 84. "That from and after the 5th day of April, 1804, the several Repeal of former rates and duties contained in any of the acts hereinafter mentioned, in lieu whereof other duties are hereby substituted, and also such such parts of acts parts of the several provisions of the said acts which relate to the duties made payable by this act, or any of them, shall be and are hereby repealed; that is to say, as relate to those duties. Except as to arrears and penalties, and such provisions of the said acts as relate to other things. Limitation of ac “20 Geo. II. c. 3, for duties on houses, windows, and lights-20 Geo. II. c. 42, and 21 Geo. II. c. 10, for amending said act-20 Geo. II. c. 3, 26 Geo. II. c. 17 (misrecited as an act of his present majesty), for windows in Scotland-2 Geo. III. c. 8, duties on windows-6 Geo. III. c. 38, repealing former duties on houses, windows, and lights, and granting others—17 Geo. III. c. 39, duty on servants-18 Geo. III. c. 26, duties on inhabited houses —19 Geo. III. c. 59, repealing duties under 18 Geo. III., and granting others, and amending 17 Geo. III. c. 39, as to servants-21 Geo. III. c. 31, for collecting duty on servants-24 Geo. III. st. 2, c. 31, duty on horses24 Geo. III. st. 2, c. 38, duties on inhabited houses-25 Geo. III. c. 43, repealing duties on servants and granting others—25 Geo. III. c. 47, transferring duties from excise and stamps to Tax-office-26 Geo. III. c. 79, for explaining 25 Geo. III. c. 47-29 Geo. III. c. 49, horses and carriages-32 Geo. III. c. 2, inhabited houses, repealing 6 Geo. III. c. 38, in part-36 Geo. III. c. 15, new duty on horses-36 Geo. III. c. 16, additional duty on horses-36 Geo. III. c. 117, lights in dairies-36 Geo.III. c. 124, duties on dogs-37 Geo. III. c. 106, additional duty on horses37 Geo. III. c. 107, additional duties on servants-37 Geo. III. c. 134, further additional duty on horses-38 Geo. III. c. 40, repealing duties on houses, windows, lights, and inhabited houses, and granting others in lieu-38 Geo. III. c. 41, repealing former duties on servants, carriages, horses, mules, and dogs, and granting others—38 Geo. III. c. 80, to amend said c. 41-38 Geo. III. c. 93, taxed carts-41 Geo. III. (U. K.) c. 9, horses, additional duty and exemption-41 Geo. III. (U. K.) c. 40, exemption on horses of clergymen-41 Geo. III. (U. K.) c. 62, exempting Irish members, &c. from duties-41 Geo. III. (U. K.) c. 69, duty on hairpowder and armorial bearings transferred to Tax-office-36 Geo. III. c. 17, duty on horse-dealers-41 Geo. III. (U. K.) c. 71, duty on horsedealers transferred to Tax-office-42 Geo. III. c. 34, consolidated duties on windows, lights, and inhabited houses-42 Geo. III. c. 37, consolidated duties on servants, carriages, horses, mules, and dogs-42 Geo. III. c. 100, explaining acts as to horses, servants, and carriages." "And that all the acts heretofore repealed by any of the said acts before mentioned to be repealed, shall be deemed to be and construed also to be and continue repealed, according to the respective provisions thereof; save and except in all cases relating to the recovering, collecting, paying, or accounting for any arrears of the several duties hereby repealed, which may become payable on or before the said 5th day of April, 1804, and may after that time remain unpaid, and to the recovering any penalty or forfeiture which shall have been then incurred under and by virtue of the said several acts, or any of them, and the provisions of the said acts relating thereto; save also and except such parts of any of the said acts which relate to any matters or things other than the said duties or the methods of assessing, levying, and collecting the same." Sect. 85. Commissioners and other officers under this act were empowered to levy arrears of duties due under any former acts. Sect. 86. "That if any action or suit shall be brought against any tions, six months person or persons for any thing done in pursuance of this act, or any act (a) As to the construction of clauses of this kind in general, see "Justices." Vol. III. (a). for granting duties to be assessed under the regulations of this act, such 3. Of the Asaction or suit shall be commenced within six calendar months next after sessed Taxes the fact committed, and not afterwards; and shall be laid in the county themselves. or place where the cause of complaint did arise, and not elsewhere; and One month's notice. no writ or process shall be sued out for the commencement of such action 43 Geo. III. c. 161. or suit, until one calendar month next after notice in writing shall have been delivered to or left at the usual place of abode of such person or persons, by the attorney or agent for the intended plaintiff or plaintiffs, in which notice shall be clearly and explicitly contained the cause and causes of action, the name and place or places of abode of the intended plaintiff or plaintiffs, and of his and their attorney or agent, and no evidence shall be given on the trial of such action or suit of any cause or causes of action, than such as is or are contained in such notice; and the intended defendant or defendants to whom such notice shall have been delivered, may at any time before the expiration of such calendar month tender amends to the intended plaintiff Tender of or plaintiffs, his or their attorney or agent; and in case such amends are amends. not accepted, may plead such tender in bar to any action or suit to be brought against him or them, grounded on such notice, writ, or process; and the defendant or defendants in every such action or suit may plead the general issue, and also such tender, and any other plea, with leave of General issue. the court, in bar of such action or suit, and may give this act and the special matter in evidence at any trial to be had thereupon; and if the jury shall find for the defendant in any such action or suit, or if the plaintiff or plaintiffs shall be nonsuited, or discontinue his, her, or their action or suit, after the defendant or defendants shall have appeared; and if, upon demurrer, judgment shall be given against the plaintiff or plaintiffs, commissioners, the defendant or defendants shall have treble costs, and have the like remedy Treble costs. for the same as any defendant hath in any other case to recover costs by law; and every such action or suit which shall be brought against any collector or collectors appointed under this act shall be defended by the commissioners acting for the division or place where such collector shall have been appointed, and the costs and charges attending the same, as Expenses of acalso every other action or suit to be brought by or against commissioners tions by or against or collectors in pursuance of this act, or for anything done in pursuance &c., shall be deof this act, or any act for granting duties to be assessed under the regu- frayed by assesslations of this act, shall be defrayed by an assessment made on the parish or place for which such collector or collectors shall have been appointed, in a just proportion to the amount of the duties payable under this act, on the respective persons charged to the same in the assessment to be made next after the time when the said costs and charges shall have been incurred." ment. Sect. 87. "That this act ahall commence and take effect from and after Commencement the 5th day of April, 1804, as to all matters and things, except where of the act. directions are specially given by this act, in regard to assessments made or (See s. 1.) to be made by virtue of any act or acts in force at the time of passing this act, at any time after the 5th day of April, 1803, for the present year, which provisions shall severally commence and take effect from the said 5th day of April, 1803." [Then are printed the several schedules (A.) to (K.), with the rules and Schedules. After the above act, (43 Geo. III. c. 161,) the several statutes enumerated, The subsequent ante, 1, 2, were passed. We will here only notice those which are most Acts. important. The 48 Geo. III. c. 55, repeals the then duties of assessed taxes, and 48 Geo. III. c. 55. grants new duties in lieu thereof; and repeals the stamp duties on game certificates, and grants new duties in lieu thereof, to be placed under the management of the commissioners for the affairs of taxes. 3. Of the Assessed Taxes themselves. 48 Geo. III. c. 55. 48 Geo. III. c. 141. 50 Geo. III. c. 104. 52 Geo. III. c. 93. 54 Geo. III. c. 141. 56 Geo. III. c. 66. Sect. 1 enacts, that the duties contained in the schedules to this Act, (A.) to (K.), shall be levied instead of former duties. Sect. 2 repeals the former duties, and enacts that the new duties shall be levied under the directions of 43 Geo. III. c. 161, ante, 70 to 101. Sects 3 and 4 repeal the stamp duties on game licences, and impose duties in schedule (L.), in respect of killing game. Sect. 5 enacts, that the new duties shall be assessed and collected, &c., under the powers of the 43 Geo. III. c. 99, ante, 3 to 48; 43 Geo. III. c. 161, ante, 70 to 101; 45 Geo. III. c. 5, ante, 6. Sect. 6 provides, that the commissioners, and other officers appointed for the assessed tax act, shall put in execution this act (48 Geo. III. c. 55), and that the monies levied shall be under the care of the commissioners for the affairs of taxes. Sect. 7 provided allowances to receivers-general, collectors, and clerks; but this was repealed by the 3 Geo. IV. c. 88, ante, 16. Sect. 8 then enacts that the duties shall be carried to the consolidated fund. Sect. 9 provides that accounts of duties shall be kept, and laid before parliament, &c. Then follow the schedules, the existing parts of which are at the end of this division, post. See the 48 Geo III. c. 141, ante, 50 to 55. The 50 Geo. III. c. 104, altered the duties on servants and carriages, but enacted that the new duties should be assessed under the regulations of former acts, and directed that makers of taxed carts should return their names, and keep accounts of carts sold; directed the makers of such carts to paint place and owner's name before delivery, and subjected persons using carts without particulars painted to a penalty (a); exempted the duty on windows of a house used solely for the purpose of manufacture; and contained a schedule of duties on gardeners (repealed by 4 Geo. IV. c. 11, s. 1); a schedule of duties payable on taxed carts (repealed by 4 Geo. IV. c. 11, s. 1; 6 Geo. IV. c. 7, s. 1); a schedule of duties on four-wheeled carriages; and a schedule of duties on makers of taxed carts. The 52 Geo. III. c. 93, granted new and additional duties. The schedules (C.) and (D.) of that act were repealed by the 4 Geo. IV. c. 11, and 6 Geo. IV. c. 7, s. 1. These will be incorporated in the schedules, post. The 54 Geo. III. c. 141, enacts, that the duties in schedule 53 Geo. III. relating to persons assisting in killing of game, shall cease, if assistance be given to another who has obtained a certificate, &c. The 56 Geo. III. c. 66, reduced the duties on horses used for the purposes therein mentioned, for two years, and repealed the acts granting allowances in respect of children. The sections 1 to 10 are expired. The 11th section repealed the 46 Geo. III. c. 88, and 52 Geo. III. c. 147, as to allowances of duty in respect of children. 57 Geo. III. c. 25. The 57 Geo. III. c. 25, explains and amends the 48 Geo. III. c. 55, and enacts, that tenements which have been occupied as dwelling-houses shall not be charged to duties under the recited act, when employed solely for the purposes of trade, or as warehouses, shops, or counting-houses; but that such tenements may be brought into assessment, and persons claiming relief shall give notice to appear, and deliver a declaration as therein mentioned; and sect. 2 provides that if such tenements are used for any other purpose, then commissioners shall assess them accordingly. Sect. 3 is expired. Sect. 4 enacts, that mills, or places of manufacture, &c., not attached to a dwelling-house, shall not be liable to duty, though a servant, licensed to guard the same, abide therein. Sect. 5 exempts dairies in a farm-house, having only one window, from the window-duty. See the act, post, schedule (B.). 58 Geo. III. c. 16. The 58 Geo. III. c. 16, relates to duties on horses, and was repealed by (a) Repealed by 4 Geo. IV. c. 11, s. 4. 1 & 2 Geo. IV. c. 110, as to reduced duties on husbandry horses: and see 3. Of the Asthe 4 Geo. IV. c. 11, s. 1. sessed Taxes The 58 Geo. III. c. 17, imposes certain different duties on four-wheeled themselves. carriages. 58 Geo. III. c. 17. 59 Gec. III. c. 118, intituled "An Act to give Relief in certain Cases of 59 Geo. III. c.118. Assessment of Taxes in Great Britain, and to Persons compounding for their Assessed Taxes in Ireland, from an Annual Assessment for Three Years, from the Sixth Day of January, 1820." Section 1 of this Act gives relief in certain cases of bankruptcy and insolvency. See its provisions at length, ante, 36. on persons em Sect. 2. "That the duties imposed by the several acts for charging Certain exempassessed taxes in Great Britain for every male person employed by any tions from duties person in trade as a shopman (a), or in the capacity of a groom, stable-boy, ployed as shopor helper in the stables, shall cease and determine from and after the men (a), or as passing of this act, upon every assessment made or to be made after the grooms, &c. fifth day of April, 1819, in respect of every person being the son of the employer or employers, or one of them, occasionally resident with his parent or parents, and so employed by him, her, or them, during such occasional residence only; and in respect of every male person so employed under the age of fifteen years, and wholly maintained and lodged in the house of his employer or employers, and in respect of any male person so employed, being of the age of fifteen years or upwards, and bound an apprentice to his employer or employers, or assigned to him, her, or them, until such apprentice shall arrive at the age of twenty-one years or upwards, and wholly maintained and lodged in the house of his employer or employers: provided always, that the cause of every such exemption shall be truly returned and stated in the manner required by the acts in force at the time of passing this act." Sect. 3. "That from and after the fifth day of April, 1819, the same em- How far houses ployer or employers in partnership together, who shall employ more than in trade employfour male persons, in the capacity of or as travellers to travel from place foot exempt from ing travellers on to place on foot, such shall be exempt for every male person so employed duty (6). above the number of four, any former law to the contrary notwithstanding." 1819, for any duced; which for taxes, they shall order payment of sum re duced. Sect. 4. "That it shall be lawful for the commissioners acting in the Assessments for execution of the said acts and this act to reduce the amount of any as- 1817, 1818, and sessments which shall have been made for the years ending the fifth day greater number of April, 1817, the fifth day of April, 1818, and the fifth day of April, than four travel1819, respectively, on the employer or employers of such travellers on lers, may be refoot for any greater number of such travellers than four, according to being certified to the provisions of this act, and as if this act had been made prior to the commissioners fifth day of April, 1816; and in all cases where assessments so reduced shall have been previously paid by the parties, it shall be lawful for the said commissioners to certify the number of travellers so charged, and the amount which such assessments shall have been diminished, with the cause or causes thereof, to the commissioners for the affairs of taxes; and in that case it shall be lawful for the said commissioners for the affairs of taxes to order and direct the receiver-general of the county, riding, or division, who shall have received the sums so paid under such assessments, to repay to the party the amount so reduced, which order shall be an authority to such receiver-general to repay the same, and such repayment shall be allowed in his accounts: provided always, that no such assessment shall be Notice by claimreduced, except upon a notice and declaration being delivered by the party making the claim to the surveyor, or the commissioners of the district or place where such assessment is made; and the parties so making any such claim shall appear before the said commissioners to verify the same in the manner required by the said acts in cases of appeal." Sect. 5. "That any person or persons chiefly retained and employed Under gamefor the purpose of preserving game, as an under-keeper, under any game- keeper to be as (a) But 3 & 4 Will. IV. c. 39, s. 4, repeals duties on shopmen. (b) By 3 & 4 Will. IV. c. 39, s. 4, duties on travellers to cease. ant to surveyor. |