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TAXES, ASSESSED, &c.--continued. | TAXES, ASSESSED, &c.- continued.
III. THE TAXES THEMSELVES, &c.--conid. III. THE TAXES THEMSELVES, &c.-contd.
Additional duty of 101. per cent, vi. 116

Schedule (C.) on male servants, vi. 123
How chargeable, vi. 116

Table of daties, vi. 123
Skylights, &c., vi. 116

Extra duties payable by bachelors, vi. 123
Lights in offices, vi. 116

Rules, &c. for charging duties, vi. 123
Chargeable annually, from 5th April, vi. To what servants extended, vi. 123
117

Servants in taverns, vi. 124
Change of occupation, vi. 117

Gardeners, vi. 124
Houses let in apartments, vi. 117

Apprentices, ri. 124
Houses left in charge of servants, vi. 117 Gamekeepers, vi. 124
Chambers in inns of courts, vi. 117

Coachmen, &c., vi. 124
Rooms in public halls, vi. 117

Grooms, &c., vi. 124
Partitions between windows, vi. 117

Exemptions, vi, 125
Windows lighting two places, vi. 118

Sons of employers under 21, vi. 125
Dimensions of windows, vi. 118

Relief for post-masters, &c., who by en.
Distinct tenements, vi. 118

ploying certain servants become change.
Exemptions from said duties, vi. 118

able with progressive duties, vi. 125
Royal family, vi. 118

Table of duties payable on travellers, vi.13
Public offices, vi. 118

On clerks, &c., vi. 125
Hospitals, &c., vi. 118

Stewards, &c., vi. 126
Chapels, vi. 118

Shopmen, vi. 126
Proviso for charging hospitals, chapels, Waiters, vi. 126
&c., vi. 118

Occasional waiters, vi. 126
Dairies, vi. 118

Stablekeeper's men, vi. 126
Tenements which have been occupied as Servants in husbandry, vi. 126

dwelling-houses shall not be charged to Servants in busbandry employed as groots.
duties under recited act when employed

vi. 126
solely for purposes of trade, vi. 119

Servants, vi. 127
Or as warehouses, shops, &c., vi. 119

By whom paid, si. 127
But such tenements may be brought into Apprentices exempted, vi. 127
assessment, vi. 119

Further exemption, vi. 127
Persons claiming relief to give notice, vi. 119 Sons of employer, vi. 127
Tenements to be inspected, vi. 119

Duties on travellers, clerks, book-keepers,
Mills or places of manufacture, &c., not

stewards, bailiffs, overseers, managers,
attached to a dwelling-house, not liable

shopmen, warehousemen, porters, or cel.
to duty though a servant licensed to

lar-men, and grooms, &c., of litery-
guard same abide therein, vi. 120

stable-keepers, post-masters, &c., OC-
Exemptions from duties on windows in

casional waiters, &c. to cease, vi. 127
shops or warehouses, in dwelling houses, Table of rates on coachmen, &c., let to
vi, 120

hire, vi. 128
Exemption by 57 Geo. III. c. 25, to per. On stage-coachmen, vi. 128

sons in trade, from house and window By whom paid, vi. 128
duties, vi. 120

Exemptions from last-mentioned daties, ri.
Extended to persons using houses under

128
like circumstances as offices or count Servants in husbandry, vi. 128
ing-houses in their professions or other College, &c., servant, vi. 128
callings, vi. 120

Royal family's servants, vi. 128
Exemption not to extend to chambers in Hospital servants, ri. 128
inns of court or colleges in the univer-

Officers' servants, vi. 128
sities, vi. 121

Servants to supply those under military
Exemption for one glazed window in the

training, vi. 129
dairy or cheese-room of a farmhouse, Further general exemptions from daties,
by 57 Geo. III. c. 25, extended to two

vi. 129
such windows in certain cases, vi. 121

Servant of licensed victuallers under 18;
A farm-house bona fide occupied by farm-

vi. 129
servants of farmer exempt, vi. 121

Exemption in respect of male servants
Farm-houses belonging to farms under

under 18 years of age, employed in the
2001. a year exempted, vi. 121

parish where their settlement is, vi. 129
Extending exemption granted by 57 Geo.

Roman Catholic clergymen erempted from
III. and 5 Geo. IV. in respect of win-

additional duties granted in respect of
dow duties on houses used solely for

bachelors' servants, vi. 129
trade, vi, 122

Exemption granted to certain officers by
Schedule (B.) on inhabited houses, vi. 122

52 Geo. III. c. 93, sched. (C.) for one

AXES, ASSESSED, &c.--continued. TAXES, ASSESSED, &c.—continued.
III. The Taxes THEMSELVES, &c.—cont. III. The Taxes THEMSELVES, &c.cont.

male servant, being a soldier, extended Royal family, vi. 138
to such number of servants, being sol Hackney-coaches, vi. 138
diers, as may be allowed to each officer Coachmakers, vi. 138
by regulations of service, vi. 129

Carriages for sale, vi. 138
General officers and officers of staff in army Carts, vi. 138

exempted from assessed taxes in respect Table of duties on coachmakers, vi. 139
of soldiers allowed to be employed by Table of duties on sales of carriages by
them as servants by regulations of ser-

auction, vi. 139
vice, vi. 130

Provisions respecting the various duties on
Exemption granted by 52 Geo. III. c. 93,

carriages, vi. 140
to officers of navy under rank of a mas. Carriages need not be described in the
ter and commander for one servant ex-

accounts and returns of coachmakers
tended to all servants borne on books of

and others, otherwise than by the num-
their ships, vi. 130

ber of wheels thereof, vi. 140
Schedule (D.), duties payable on carriages, Schedule (E.), on horses for riding and
vi. 131

driving, vi. 140
Table of duties, vi. 131

Table of duties on horses, &c., kept for
Carriages with four wheels, vi. 131

hire or carriages, vi. 140
Duties repealed in respect of son of em-

Butchers' horses, ri. 141
ployers under 21 years, vi. 131

Horses not exceeding 13 hands high,
And on carriages with less than four wheels

vi. 141
of particular construction, drawn by Farm bailiffs' horses, vi. 141
ponies under 13 hands, vi. 131

Husbandry horses, &c., vi. 141
And on farmer under 2001. a-year for a hus. Farms under 701. a-year at rack-rent,
bandry horse occasionally rode, vi. 131

vi. 142
Duties on carriages and horses reduced in Horse for taxed cart, vi. 142
certain cases, vi. 132

Further exemptions, vi. 142
Four-wheel carriages drawn by ponies,vi.132 Table of duties on horses let to hire,
Or drawn by one horse, vi. 132

vi. 142
Carriages used by common carriers in con-

Or race-horses, vi. 142
veyance of goods, and occasionally pas Schedule (F.), on all other horses and
sengers, where the stamp-office duty is

mules, vi, 143
not payable, vi. 132

Table of duties on other horses, vi. 143
And horses drawing such carriages, vi. 132 Exemptions from such duties, vi. 144
Carriages with less than four wheels, vi. 132 Royal family, vi. 144
Rules for charging duties, vi. 132

Postmasters, &c., vi. 144
Repeal of 2 & 3 Will. IV. c. 82, as to as-

Stage-coach masters, vi. 144
sessments made from April, 1833, and Hackney coachmen, vi. 144
duties thereby payable, vi. 133

Horse dealers, vi. 145
Exemptions from said duties, vi. 133

Poor persons, vi. 145
Table of duties on carriages hired, vi. 134

Rector, &c., vi. 145
On chaises hired, vi 134

Volunteer officers, vi. 145
On stages, vi. 134

Officers and privates of volunteer cavalry,
Duties on four wheeled carriages let to hire

vi. 145
and drawn by one horse reduced, vi. 135 Soldiers, vi. 145
Former exemptions in respect of certain Mares kept for breeding, and used only
carriages with less than four wheels and

in husbandry, vi. 145
drawn by one horse repealed, vi. 135

All breeding mares and horses bred by sel-
Exemption granted in lieu thereof, vi. 135

lers, &c., vi. 145
Carriages, &c., conveying prisoners or Proviso for lending or letting of horses
paupers exempted from duties of as.

for purposes of agriculture, &c., vi. 145
sessed taxes, vi. 136

On appeal, tenants coming into occupation
rivers of carriages let to hire by persons

at or after Midsummer, discharged from
licensed to let horses for hire exempted,

moiety of annual assessment, vi. 146
vi. 136

Recited acts repealed as to duties on hus.
xemption granted by 6 & 7 Will. IV.c.

bandry horses, &c., v. 147
65,- extended to two wheel carriages, Power to commissioners to discharge assess.
having certain particulars painted thereon

ment now in progress for three quarters
in letters one inch in height, vi. 137

of a year, on payment of one quarter's
able of duties on taxed carts, vi. 137

duty on husbandry horses, vi. 147
xception to, vi. 138

Powers to commissioners to discharge duty
semptions from said duties, vi. 138

on husbandry horses compounded for,
VI.

TAXES. ASSESSED, &c. omtinued. | TAXES, ASSESSED, &c.—continued.
III. THE TAXES, THEYSELVES, &e.-cont. III. THE TAXES THEMSELVES, &c.--cont.

for three quarters of present year, How chargeable, vi. 152
vi. 147

Daughters unmarried, vi. 152
Proviso for additional duty, vi. 147

Servants, vi. 153
Duties on mules carrying stone, &c. to Exemptions from said duties, vi. 153
cease, vi. 147

Royal family, vi. 153
Reduced duties on horses for riding, &c., Naval and military officers, vi. 153
made perpetual, vi. 147

Soldiers, vi. 153
Act not to revire former repealed duties, Volunteers, vi. 153
Ti. 148

Clergymen, &c., vi. 153
Provisions of said acts to remain in force Schedule (K.), armorial bearings, i. 153
for levying arrears, &c., vi. 148

Table of duties, vi. 153
Small farmers' horses, vi. 148

Exemptions from said duties, vi. 154
Exemption for horses employed by market Royal family, vi. 154
gardeners, vi. 148

Public officers, vi. 154
Clergymen and dissenting ministers, whose Provision by 43 Geo. III. c. 161, respect
incomes are under 1201. a.year, exempted

ing assessment of duties for bair-porda
from duty on one riding horse, vi. 148

and armorial bearings, vi. 154
Repeal of eremption granted by 11 Geo. Schedule (L.), duties for killing game, see
IV. and I Will. IV. c. 35, to occupiers

GAME.
of farms under 2001. a-year for duty on Schedule (M.), general erexptisks free
one horse occasionally used for riding,

duties, vi. 154
vi. 149

Irish members of parliament and pable
Exemption granted in lieu thereof to oc-

officers, vi. 154
cupiers of farms under 5001. 2-year, Sheriffs, &c., vi. 155
vi. 149

Persons paying duties for servants, &c., D
Exemption in respect of husbandry horses

Great Britain, not to pay for sale in
and mules occasionally used for other

Ireland, vi. 155
purposes of draught, or let to draw for Persons paying in Ireland only liable for
hire, ri. 149

duty in Great Britain, vi. 156
Licensed post-masters allowed to use their Period at which duties commence, vi. 156

post-horses in husbandry, and in draw. Persons claiming exemption in Great Bri-
ing manure, fodder, &c. without being

tain to produce certificates of paymen!
liable to duty, vi. 149

in Ireland, vi. 156
Eremptions in respect of horses rode by Amount of exemptions to be dedacted.
bailiffs, shepherds, and herdsmen, vi. 150

vi. 157
Exemption to farmers from duty on one Persons claiming exemptions in Ireland to
riding horse explained and amended,

produce certificates of payment in Grest
vi. 150

Britain, vi. 157
Provisions by 43 Geo. III. c. 161, as to Claiming exemptions fraudulently, ri. 157
assessing duties on horses, vi. 150

How penalties recovered and applied.
Regulations for assessing stable-keepers

vi. 157
and others letting horses, &e. to hire, Certain exemptions not affected, vi. 153
vi. 150

Servants, &c., wholly exempted from day,
Schedule (G.), on dogs, vi. 150

not to be reckoned in assessing progres-
Table of duties, vi. 150

sive duties in respect of other servants,
Exemptions from duties, vi. 151

&c., kept by the same person, vi. 138
Royal family, vi. 151

Exemptions to be claimed as directed by
Poor person, vi. 151

43 Geo. III. c. 161, s. 56, vi. 158
Whelps, vi. 151

Schedule (N.), forms of certificates, vi. 158
Packs of hounds compounded for, vi. 151
Shepherds' dogs, vi. 151

IV. COMPOUNDING FOR.
Schedule (H.), on horse-dealers, vi. 151

The 59 Geo. III. c. 51, vi. 160
Table of duties payable by horse-dealers, 48 Geo. III. c. 55, vi. 160
vi. 151

Assessments for the year ending April 5,
Mares kept for breeding exempted ; and

1819, to continue for three years,
horses bred by seller, &c., vi. 152

vi. 161
Provisions by the 43 Geo. III. c. 161, Commissioners empowered to contract,
regulating the duties on horse-dealers,

vi. 161
ri. 152

Persons assessed in the last year nay con-
Schedule (I.), on hair-pouder wearers,

pound, vi. 161
vi. 132

Composition on house and window duties
Table of duties, vi. 152

to be made separately, vi. 161

XES, ASSESSED, &c.--continued. | TAXES, ASSESSED, &c.--continued.
IV. COMPOUNDING FOR, &c.--continued. IV. COMPOUNDING FOR, &c.- continued.
- Additional rate of ls. for every 20s. on And give notice to parties to attend, vi. 165
amount of compositions, vi. 161

Certificates made in three parts, vi. 165
Compositions to entitle persons compound Composition-monies to be raised under
ing to open windows, and keep addi.

provisions of acts, vi. 166
tional articles, free of duty, vi. 161

Commissioners acting under acts to be
Persons chargeable to a greater amount

commissioners for executing 39 Geo. III.
- than in the last year's assessment, to

c. 51, v. 166
compound on increased amount, vi. 162

Other officers appointed under the same
Persons compounding not to be charged

acts to execute that act, vi. 166
for increased establishment in certain Treasury to allow additional salaries to
cases, vi. 162

surveyors, and discharge incidental ex-
| Articles of different assessments to be

penses, vi. 166
compounded for on the last assessment, Receivers-general and collectors to have
vi. 162

poundage as under 48 Geo. III. c. 55,
Compositions to cease at end of year, vi. 162

vi. 167
Compositions to bind party to punctual Clerks to have poundage as under 48
payment of amount, vi. 162

Geo. III. c. 55, vi. 167
Parties removing, and executors and as-

All assessments to cease, except as before
signs of persons dying, &c., to be an-

excepted, vi. 167
swerable for compositions to end of Clerks to make out abstracts of composi-
year, vi. 162

tion for collectors to collect by, vi. 167
Arrears to be paid, vi. 163

If compositions not duly paid, collectors
Composition-monies payable quarterly as

may distrain for arrears, with 18. in
assessed taxes, vi. 163

pound for their own use, and all costs
Proviso for payment of compositions not

and charges, vi. 167
less than 201. into the Bank, or to Commissioners to include in their dupli-
receiver-general, by half-yearly pay-

cates of assessed taxes, the amount of
ments, vi. 163

composition-monies, vi. 168
Receiver-general to give receipts, to be Composition-monies carried to consoli-
delivered over to collector, and by him

dated fund, vi. 168
received as cash, vi. 163

Schedules to the 59 Geo. III. c. 51, vi. 169
Bank to open an account with commis-

The 1 Geo. IV. c. 73, vi. 169
sioners of treasury, vi. 163

Certificates of compositions entered into
Cashiers to receive compositions, and to

by commissioners on or before Nov. 30,
E enter same in account, vi. 164

1819, confirmed, vi. 170
Persons paying annual compositions in Commissioners may contract on offers to
· advance, to receive a discount of 31. per

compound made by Nov. 30, 1819, pro.
cent. per annum, vi. 164

vided the certificates of contracts are
Certificates of Bank to be received by col-

executed before Dec. 31, 1820
lectors as cash, vi. 164

Proviso for persons entering into composi-
Assessors to deliver notices to all parties

tions for four wheel carriages, vi. 170
assessed in last year; together with a And for carriages with less than four
- printed form, vi. 164

wheels, vi. 170
Persons desirous to compound to send ap And for male servants, vi. 170

plications to clerks of commissioners, And for horses, vi. 170
- vi. 164

And for dogs, vi. 171
Who to summon commissioners to take And for persons so compounding in respect
applications into consideration, vi. 164

of articles free of duty, vi. 171
surveyors to examine assessments for last Proviso for effective members of volunteer
- year, and returns for present year,

corps as to duty on horses, vi. 171
vi. 165

Persons compounding in England or Ire-
In certain cases may certify their objec.

land to have like relief from double
tions to commissioners, vi. 165

assessment as is provided by 51 Geo. III.
In what cases composition may be rejected,

c. 72, in respect to annual assessments,
vi. 165

vi. 171
Doubts may be referred to commissioners Compositions for taxes in one district, of
for taxes, &c., vi. 165

persons assessed elsewhere, confirined,
Half of the composition to be paid in ten

vi. 171
days, vi. 165

Indemnity to parties ; and, upon certifi-
Limitation of time, vi. 165

cate, discharges in other districts al.
Clerks to prepare certificates of composi.

lowed, vi. 171
tion, &c., vi. 165

Compositions for houses and windows and

TAXES, ASSESSED, &c.--continued.

TAXES, ASSESSED, &c.-continued.
IV. COMPOUNDING FOR, &c.--continued. IV. COMPOUNDING FOR, &c.—continued.

other assessed taxes in one contract con. The like as to persons who hare con.
firmed, vi. 172

pounded on a less amount of duty than
And commissioners to distinguish the pro-

ought to have been included, ri, 177
portions of duty by indorsement on cer. Persons assessed and increasing windors,
tificate, vi. 172

vi. 177
Contracts entered into by party, may be Also persons removing into a dwellicg.
signed by agent, vi. 172

house, and not assessed there, may
Such contracts binding, though not signed,

compound on assessment for succeeding
vi. 172

year, vi. 178
In what cases such certificates void ; and Persons beginning to keep, or increasin;
assessments restored, vi. 172

an establishment in 1821, may com.
In default of payment, a schedule of ar-

pound on assessment of the succeeding
rears to be given in, vi. 173

year, vi. 178
Certificates of schedule to be ground of Proviso for exclusion of articles discotti.
process, vi, 173

nued and ceased to be kept, vi. 178
Costs, vi. 173

Renewed composition not to extend to ar-
Rules in schedule deemed part of act,

ticles of a different description from
vi. 173

former composition, vi. 178
Schedule to 1 Geo. IV. c. 73, vi. 173

Composition for additional articles, vi. 178
Cases of relief to effective members of Compounders entitled to the like privi.
corps of yeomanry cavalry, vi. 173

leges as under former acts, vi. 179
The 1 & 2 Geo. IV. c. 113, vi. 175.

Penalties, &c. how sued for, v. 179
Assessments for year ending 5th April, Compositions on houses, &c., although in
1822, to remain at same amount, if

same contract, deemed distinct comps.
compounded for, in respect of matters

sitions, vi, 179
herein mentioned, vi. 175

Compositions on the other assessed tais
Compositions under former acts may be

one contract, vi, 179
renewed, subject as herein mentioned, Provision for persons assessed in two or
vi. 175

more places, ri. 179
Contents of new contracts of composition, Or who have compounded in a different
vi. 175

division from that where they are en-
Enumeration of articles to be compounded

titled to renew, vi. 179
for, vi, 175

Compositions on houses may be com-
Persons assessed to duties on houses for

pounded for separately, and so mar
year ending the 5th April, 1822, may

other taxes, vi. 180
compound on amount assessed in that Compounders not liable to penalties c
year, paying an additional duty of 51.

assessed tax acts, vi. 180
per cent., vi. 176

Persons not compounding occurring
Exception as to taxes in respect of articles

houses or keeping articles compounded
kept for trade, &c., vi. 176

for by other persons, liable to daty, si
Compositions for duties on dwelling-

houses to be renewed on same terms, Treble duty in cases of fraud, vi. 180
vi. 176

Penalty in other cases of fraud, 501., vi. 151
Compounders on the other assessed taxes Persons ceasing to be assessed, &c., 11
may renew the same, with a further duty

certain cases, not to compound, ri. 181
of 51. per cent., vi. 176

In cases of sickness, or other reasodoble
Persons desirous of continuing their

cause, persons may sign contracts in
former compositions, to deliver their

presence of collector of parish, and per.
contract or copy. with notice, before the

sons residing in Ireland may execute
5th of April, 1822; and insert schedule

contract by attorney, vi. 181
of articles not to be compounded for, Compositions with persons afterwards suo
vi. 176

ceeding to estates, and keeping larger
Persons having compounded, and reduced

establishments, to the extent of one
their establishment, may compound de

fourth on the amount compounded 10%.
novo, on assessment of 1822, on notice

to cease, vi. 181
within three months, and a return an-

So in case of coming in possession by mar.
nexed, vi. 177

riage, vi. 182
Persons who, since compounding, have Proviso for composition de noto for re-
succeeded to estate and kept larger

mainder of term, vi. 182
establishments, excepted from benefit of Commissioners, &c. under the former
renewal, but may contract de novo, on

composition acts, to act in execution of
next year's assessment, vi. 177

this act, vi. 182

180

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