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'AXES, ASSESSED, &c.—continued.

TAXES, ASSESSED, &c.—continued.
I. TAE ACT CONSOLIDATING, &c.—contd. II. THE ACTS REGULATING, &c.—continued.

Indictments for perjury, where tried, vi. 46 Time of making surcharges, vi. 54
Books of assessments to be property of Time of making appeals from surcharges,
commissioners of districts, vi. 46

vi. 54
Persons having books relating to duties to Supplementary assessments to be made on
deliver same to persons appointed by

surcharges after appeals, vi. 54
commissioners, vi. 46

To be paid on last instalment of duties on
Those receiving same to deliver them as

first assessments, vi. 55
commissioners shall direct, vi. 46

Assessments not completed within time
Commissioners executing this act not liable

limited shall be collected in onesum, vi. 55
to penalties in 25 Car. II.c.2, s. 69, vi. 46

Penalty on vexatious surcharges, vi. 55
Limitation of actions, vi. 47

Surveyors to examine returns and assess-
Notice of action to be given, vi. 47

ments, and amend them, vi. 56
Defendant may tender amends, and plead After allowance thereof surveyor to cer-
same in bar of action, vi. 47

tify omissions to commissioners, vi. 56
General issue, vi. 47

When commissioners to allow certificates,
Treble costs, vi. 47

vi. 56
Actions brought against collectors to be To show lists to be delivered, vi. 56

defended by commissioners of district, Notice to persons charged, vi. 57
vi. 47

When delivery of certificate of surcharge
Costs attending same to be defrayed by an

to clerk sufficient, vi. 57
assessment on parish, vi. 47

Certificate or proof of contents of notices,
Schedule (A.) to 43 Geo. III. c. 99, vi. 47

vi. 57
Schedule (B.) to that act, vi. 48

Oath of service of notice, vi. 57
Forms, as to.

Assessments not impeached for mistakes
Forms, vi. 48

in names or descriptions, vi. 57
Information, vi. 48

How double duty avoided, vi. 57
Summons thereon, vi. 48

Surveyor may certify same, and party be
Conviction thereon, vi. 49

charged at single duty, vi. 58

If dissatisfied may state objection, vi. 58
II. TAE ACTS REGULATING THE Assess. Notice of objection, vi. 58
MENTS AND COLLECTIONS, &c.

Declaration to contain excuse of party,
Rules for appointment, vi. 50

and to be attested by credible witnesses,
Shall be appointed before 6th of April

vi. 58
yearly, vi. 50

How, on charges for omission in return,
In default of appointment, assessors for

double duty may be avoided, vi. 58
former years shall act, vi. 51

Charge made in single duty, unless sur-
In certain cases the collectors last appointed

veyor certify objection, vi. 59
shall act, vi. 51

Form of declaration in cases of charge for
Assessors liable to penalties for refusing to

defective returns, vi. 59
act, vi. 51

No declaration required, if party give no-
In certain cases surveyors shall act, vi. 51

tice to surveyor that his return is correct,
Attendance of assessors to execute acts,

vi. 59
vi. 51

Consequence of making vexatious charge,
Surveyor shall deliver notice-papers to as-

vi. 59
sessors, vi. 51

Appeal against overcharge, vi. 60
Time of delivery, vi. 52

Lists to be produced, vi. 60
Assessors and collectors shall observe direc-

Charges confirmed in default of produc-
tions of inspectors and surveyors, vi. 52

tion, vi. 60
Time of delivering certificates of assess Assessments made in double duty, vi. 60
ment, vi. 52

In what case double duty remitted, vi. 60
And for making assessments in default of Double duty remitted where default cor-
return, vi. 52

rected by return, vi. 60
First assessment shall be made without in-

Moiety of double duty remitted where de-
cluding surcharge, vi. 52

fault not fraudulent, vi. 60
Times of collection, vi. 53

When whole of double duty remitted,
Time of delivery of duplicates of first as.

vi. 61
sessments, vi. 53

When no double duty, vi. 61
When appeals entered, vi. 53

Reward to officers, vi. 61
Time of hearing appeals, vi. 53

Charges not to be made after objections to
Time of delivering duplicates of first assess-

estimates, vi. 61
ment, vi. 54

What cases excepted, vi. 61
Cases not then determined to be added to Objection to be made before assessment,
first assessment, vi. 54

vi. 61

TAXES, ASSESSED, &c.- continued. | TAXES, ASSESSED, &c.--continued.
II. THE ACT REGULATING, &c.—continued. III. TAE ASSESSED TAXES THEMSELVES.
Charges to be made in a limited time, Division of subject, vi. 70

vi. 62
Within what time omissions may be sup-

First.-The Regulations of 43 Geo. III. c.
plied, vi. 62

161, and subsequent Acts.
Double charge in case of fraud, vi. 62

Of the 43 Geo. III. c. 161, and sobse-
Provisions relating to charges in single

quent acts, vi. 70
duty, and surcharges in double duty, to The 43 Geo. III. c. 161, vi. 71
be applicable to provisions of 43 Geo. Duties shall be levied according to sche-
III. c. 161, and 46 Geo. III. c. 65, &c.,

dules of this act, in lieu of former duties
vi. 62

vi. 71
Repugnant provisions in other acts re-

Excise duties under 25 Geo. III. c. 49, sa
pealed, vi. 63

licences to coachmakers, and on car-
Commissioners, defendants in any infor-

riages built for sale, repealed, vi. 72
mation, entitled to costs, vi. 63

Duties in schedule (D.) 5 and 6, imposed
No person having made lists of servants,

on coachmakers, vi. 72
compellable to make a fresh list, vi. Duties granted by this act shall be leried
63

under the regulations of 43 Geo. III. c.
In what cases double duty struck off,

99 and 150, vi. 72
vi. 64

Commissioners of land-tax qualified ander
Time allowed for delivering amended re.

38 Geo. III. c. 5, shall execute act, vl.
turn, vi. 64

73
Making false declaration and misde. Sheriffs depute, in Scotland, may act 33
meanour, vi. 64

commissioners, vi. 73
Indictment for false declaration, how laid, Commissioners, assessors, collectors, under
vi. 64

43 Geo. III. c. 99, s. 150, shall execate
Arrears of duties may be collected, vi. act, vi. 73
64

Duty of inspectors and surveyors, vi. 73
Collectors shall pay duties on next receipt, No inspector shall be commissioner, vi. 13
and account twice a year, vi. 65

Every house occupied when assessment
Receipts shall be given for each such pay-

made shall be brought into charge under
ment, vi. 65

schedules (A.) and (B.) subject to dis.
In default of payment schedule of arrears

charge, vi. 74
to be given, vi. 65

Penalty on assessors for peglect, 201. to
Certificate of schedule to be ground of

51., vi. 74
process, vi. 65

Houses situate within more parishes than
Schedule to remain with commissioners

one charged in either parish, vi 74
when collectors shall give notice to de. Exemption for poor persons from duties on
faulters, vi. 66

windows, under schedule (A.), vi. 74.
Default of schedule certified by receiver Claim to exemption from duties in sche-
general to the Exchequer, vi. 66

dules (A.) and (B.), how proved, vi. 14.
Surveyor to attend receiver-general at his Exemptions may be allowed on the present
receipt, vi. 67

assessments, vi. 75
Payment of duties to receiver-general, Before exemptions allowed, assessors to
where arrears have been levied, vi. 67

produce certificate of inability, from al-
Collectors advancing duties empowered to

nister and inbabitants of parish, vi. 75
levy that sum, vi. 67

How occupiers of houses containing more
Commencement rules to commence from

than number of windows specified in
Dec. 31, 1808, vi. 67

s. 11 may be relieved, vi. 75
Penalty on inspectors and surveyors neg. Exemption allowed on present assessments,
lecting to attend meetings, vi. 67

vi. 76
The treasury may appoint inspectors-gene Unoccupied houses to be inserted in as.
ral, and allow them salaries, vi. 67

sessment, vi. 76
Shall visit inspectors and surveyors, vi. In-coming occapier to give notice under
67

penalty 51, and the full duties, vi. 76
Shall administer an oath to inspectors and On notice of houses becoming unoccupied,
surveyors, vi. 68

commissioners to discharge or levy as.
And report to commissioners of division,

sessment, vi. 77
vi. 68

Commissioners, inspectors, may inspect
In certain instances a case may be trans-

poor-rates, vi. 77
mitted to commissioners, vi. 68

Penalty on refusal of inspection, not ese
Certain places shall be assessed according

ceeding 101., vi. 77
to schedule, vi. 69

Notice to be given to assessor by parties
Taxes how charged in general, vi. 69

entitled to exemption, vi. 77

XES, ASSESSED, &c.--continued. | TAXES, ASSESSED, &c.--continued.
II. The Taxes Themselves, &c.-contd. III. The Taxes THEMSELVES, &c.-contd.
How windows shall be stopped to be ex-

Claims of exemption to be returned to
empted, vi. 78

assessors, and proved on oath, vi. 84
Proviso for windows in roofs and other Penalty for neglect, omission, or falsity
windows already stopped up, vi. 78

lists or declarations, vi. 84
Windows not to be made, restored, or Penalty for omissions shall not be sued for
stopped up, without six days' notice to

where the party is surcharged, vi. 85
surveyors, vi. 78

Provision for those employing servants,
Penalty for so doing 101. per window, vi. 78

where they have no residence, vi. 85
Surveyors shall charge windows newly In default assessments may be made upon
made, or restored, from commencement

them, vi. 85
of year, vi. 78

Penalty for removing without delivering
Such windows in certain cases liable to

list, vi. 86
double duties, vi. 79

Persons letting to hire horses, servants, or
Appeal allowed, vi. 79

carriages, shall deliver lists of the horses
No abatement for windows unless stopped

and of persons hiring, vi. 86
before commencement of the year, vi. 79 Hirers of such borses, servants, and car-
Every assessment in England shall be for

riages, shall return lists thereof, vi. 86
a year, from April 5, payable quarterly, In default of returns the hirers of servants,
vi. 79

&c., to be surcharged, vi. 86
Arrears recoverable as a debt on record, Who to keep books containing entries of
vi. 79

persons and articles chargeable with
Assessments in Scotland shall be for a

duties, vi. 87
year, from May 24, payable half-yearly, Books may be inspected and copies deli.
vi. 79

vered periodically to assessors, vi. 87
Penalty on non-payment, treble value, Penalty for neglect or omission, vi. 87
vi. 79

Forms for entering accounts prepared by
Assessors shall cause general notices to be

the tax-office, and issued to applicants,
affixed on the church door, which shall

vi. 87
be deemed sufficient notice, vi, 80

Or the party shall provide proper forms and
Penalty for defacing such notices, vi. 80

deliver them, vi. 88
Assessors shall also leave notices at dwell. Assessor to certify duty on carriages to
ing houses, for persons liable to duties

commissioners, vi. 88
in schedules C- K, vi. 80

Gate-keepers and farmers of post-horse
Persons liable to duties in schedules

duties to permit inspection of certificates,
C- K, to return lists of particulars

vi. 88
thereof, &c. to the assessors, vi. 80

Lists of persons licensed to let post-horses
Sucb persons shall be charged according to

to be sent to tax-office, vi. 88
such lists for the next year, vi. 82

Horse-dealers at divers places shall deliver
Lists shall be returned annually in like

returns at each place, vi. 88
manner, vi. 82

Horse-dealers in London, charged there,
Assessment shall be for year in which re-

vi. 89
turns are made, vi. 82

Tax-office to cause lists to be made of those
Every person beginning or ceasing to keep

who made returns, vi. 89
servants, &c., shall give notice thereof Copies thereof to be evidence, vi. 89
within twenty days, vi. 82

Lists of persons charged may be published,
How assessors to make assessment on per.

vi. 89
sons refusing or neglecting to deliver Penalty for defacing such lists, vi. 89
lists, vi. 83

Penalty on persons removing without pay.
Appeal against such assessments, vi. 83

ment of duties, vi. 89
Assessors not bound by lists delivered, Penalty on house-keepers for not making
vi. 83

return of lodgers liable, &c. recoverable,
Housekeepers shall require declaration or

though lodger make his return, vi. 89
returns from lodgers, vi, 83

Persons fraudulently escaping taxation,
Penalty on neglect and refusal in either

may be charged treble, vi. 89
party, vi. 84

Parents and guardians shall pay duties
Assessors shall leave notices for lodgers,

charged upon infants and executors, &c.
vi. 84

vi. 90
Persons with divers places of residence, Assessments on persons deceased, vi. 90
shall deliver lists at each, vi. 84

Duties charged on landlordgunder schedules
Penalty on persons declaring to pay duties

(A.) and (B.) may be levied on occupier,
in any place, and not delivering list

vi. 90
there, vi. 84

Who may deduct amount out of rent, vi. 90

TAXES, ASSESSED, &c.—continued.

TAXES, ASSESSED, &c.—continued.
III. The Taxes TAEMSELVES, &c.—contd. III. THE TAXES THEMSELVES, &c.--conte.
Parishes in which assessments are made Court may mitigate penalty, vi. 96

answerable for duties, and payment by Assessors, &c. or appellants, may demand
collectors, vi. 90

a case for opinion of jadge, vi. 96
Arrears shall be re-assessed, vi. 91

If surcharge confirmed, assessment shall be
Deficiencies of duties in Scotland from de.

in double duty, &c., as on appeal, vi. 99
fault of collectors to be re-assessed, vi. 91 408. costs on appellant having demanded a
Persons shall not be assessed to poor's rate,

case, if surcharge confirmed, vi. 96
&c., for duties, vi. 91

When cases obtained by inspectors, &i.
Payment of duties shall not confer a set-

shall not be returned within the time
tlement, vi. 91

for delivering duplicates to receivers.
Assessors, &c. may examine houses to as-

general, &c., vi. 96
certain rent, and number, &c. of win Commissioners shall make out daplicate
dows, vi. 91

of assessments, vi. 97
Constables to assist when required, vi. 91

Commissioners may grant relief in cases of
Proof of dimensions of windows to lie on

double assessment, vi. 97
occupier, vi. 92

Penalty on altering assessment, vi. 97
Distinct tenements may be examined in Letters patent not to exempt, vi. 97
like manner, vi. 92

Treasury to appoint salaries to officers and
Assessors to bring in certificates of asses-

pay incidental expenses, vi. 98
ments for duties, with names of persons Allowances to receivers-general, collectors,
claiming exemptions, &c., vi. 92

and clerks to commissions, vi. 93
Inspectors and surveyors may inspect re-

Clerk shall not take any fee, &c., vi. 48
turns and assessments, and amend latter

Penalties recoverable in England, 43 Geo.
before allowed by commissioners, vi. 92

III. c. 90, vi. 98
And after allowance may certify omissions, Time of payment of duties by collectors to
&c., by way of surcharge, vi. 93

receivers-general, and by them into tI-
Which surcharge commissioners shall allow,

chequer, vi. 98
vi. 93

Duties shall be carried to British consoli
Notice to parties, vi. 93

dated fund, ri. 99
Surcharges to be made in full amount of Distinct accounts to be kept of monies
duties, &c., vi. 93

arising from duties contained in each
Assessments or surcharges not impeached on

schedule, vi. 99
account of mistakes, in names, &c., vi. 93 And annually laid before parliament, ac
Surcharge avoided by delivering lists on

cording to 42 Geo. III. c. 70, ri. 99
oath, vi. 93

Apportionment of duties, vi. 99
Or on objection, of surveyor, assessment Repeal of former duties, and of such parts
shall be made in double duty, subject to

of acts as relate to those daties, FL
appeal, vi. 94

100
Form of affidavit to be annexed to return, Except as to arrears and penalties, ani
vi. 94

such provisions of said acts as relate t3
On omissions in returns, surcharge may be

other things, vi. 100
avoided by new return, &c., vi. 94

Limitation of actions, six months, v. 10
Form of affidavit in aid of defective returns, Notice of action, vi. 101
vi. 94

Tender of amends, vi. 101
Appeals shall be heard as under 43 Geo. General issue, vi. 101

III. c. 99 and 150 (and see s. 70), vi. 95 Treble costs, vi. 101
Persons aggrieved by certificate of asses Expenses of actions by or against com-
sors may appeal, vi. 95

missioners, &c., shall be defrayed by
Lists on oath required in all cases of

assessment, vi. 101
appeal, vi. 95

Commencement of the act, si. 101
Assessments shall be made in double duty

The acts subsequent to. 43 Geo. II. c. 101,
where surcharge confirmed on appeal,

vi. 101
&c., vi. 95

The 59 Geo. III. c. 118, vi. 103
But commissioners may remit not exceed Exemptions from duties on persons ea.
ing one moiety, vi. 95

ployed as shopmen or as grooms, &c., 17.
Inspector, &c. to receive overplus above

103
rates of duty, vi. 95

How far houses in trade employing fractie
Penalty on inspector or surveyor making

lers on foot exempt from duty, vi. 103
false surcharge, &c., vi. 95

Assessments for 1817, 1818, 1819, for any
Not to defeat any action against surveyor

greater number than four travellers, may
under 43 Geo. III. c. 90, s. 23, or

be reduced, vi. 103
c. 150, s. 19, vi. 96

Which being certified to commissioners for

"AXES, ASSESSED, &c.-continued. | TAXES, ASSESSED, &c.—continued.
III. TAE TAXES THEMSELVES, &c.--contd. III. THE TAXES THEMSELVES, &c.--contd.
taxes, they shall order payment of sum

be deemed unoccupied though committed
reduced, vi. 103

to a caretaker, vi. 109
Notice by claimant to surveyor, vi. 103

Proviso for charge when such house becomes
Under gamekeeper to be assessed at 108.

again occupied, vi, 109
per annum only, vi. 104

Duty on interior windows deriving light
stat. 4 Geo. IV. c. 11, vi. 104

from exterior windows, repealed, vi. 109
Certain duties on windows in shops and on Houses used only in day-time for trade,
certain servants, carts, and horses, re-

&c., may be watched by a servant in
pealed, vi. 104

night, free of duty, by licence from com-
One moiety of the duties on windows, vi.

missioners, vi. 109
104

No other duties to be substituted for those
On male servants, vi. 104

repealed, vi. 110
On carriages, vi. 104

Proviso for persons assessed for carriages
And on horses to cease, vi. 104

with less than four wheels, employing
Reduced duties not to include any fraction

groom, &c., vi. 110
of one penny, vi. 105

Victuallers employing boys under 15, vi.
Commissioners to deduct so much of duties

110
compounded for as are repealed, vi. 105 Persons keeping taxed carts using seats not
And to insert reduced amount in assess-

fixed, &c., vi. 110
ments of composition, vi. 105

Carriages with three wheels, vi. 110
No other duties to be substituted for duties Farmers under 2001. a-year, letting horses
repealed, vi. 105

occasionally for hire, vi. 110
Exemptions to shopmen under fifteen years, Repeal of duties on coachmakers not to
extended to shopmen under eighteen

exempt them from liabilities under cer.
years, vi. 106

tain acts, vi. 110
Persons having compounded for a two-

Authority to commissioners of districts to
wheel carriage may substitute a four-

reduce compositions which contain any
wheel carriage in composition, paying

duty hereby repealed, vi. 111
difference of duty, &c., vi. 106

Contracts to be in force for payment of
Copies of taxation cases determined by

reduced instalments, vi. 111
judges to be annually laid before parlia-

Treasury may allow compensation to clerks
ment, vi. 106

of commissioners when poundage found
Exemption to occupiers maintaining three

to be inadequate, vi. 111
children from duty on windows, in cer. Exemptions to poor persons for one dog
tain cases, vi. 107

continued, vi. 111
The 6 Geo. IV. c. 7, vi. 107

Powers granted to commissioners and offi.
Repeal of duties on windows in houses with

cers under former acts to extend to this,
not more than seven windows, vi. 107

vi. 112
Inhabited dwelling houses under 101. per The 3 Vict. c. 17, vi. 112
annum, vi. 107

An additional duty of 101. per cent. on the
Occasional waiters in taverns, private

duties of assessed taxes granted, vi. 112
houses, &c., vi. 107

Commissioners, &c. appointed to put in
Male persons taking care of race-horses ;

execution former acts to put in execution
taxed carts, vi. 107

this act, vi. 112
Coachmakers, &c., vi. 108

The assessors to ascertain amount of addi.
Four-wheel carriages, drawn by ponies, &c.,

tional duty of assessed taxes, and to cer-
vi. 108

tify same to commissioners, vi. 113
Mules carrying ore, &c., repealed, vi. 108 Additional duties of assessed taxes to be
Proviso for houses becoming unoccupied,

ascertained, collected, &c., in like man-
vi. 108

ner as former duties, vi. 113
Although before expiration of occupier's Exemption from duty of windows opened
lease, vi. 108

since 5th April, 1835, under 4 & 5 W.
In what case houses completed after yearly

IV., c. 73, vi. 113
assessments to be assessed for portion of Duties of assessed taxes reduced on cer-
year, vi. 108

tain carriages kept to be let for hire
Increases by opening of windows, vi. 108

with horses, vi. 113
In default of notice, assessments made for Secondly-The Duties, with the particular
whole year, vi. 108

Rules and Exemptions affecting them.
In what case assessments to be made for

Schedule (A.) on windows, vi. 115
whole year, according to full number of

Table of duties, vi. 115
windows, vi. 108

One moiety of duties on windows to cease,
An unfurnished house bona fide quitted, to

vi. 116

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