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Great Britain Finance
on's Library University of Michigan
1845

AATCE
VERITAS
SCLEARTHA
COMEDIS
LIBRARY
UNIVERSITY OF MICHIGAN
OF THE
LAKOI:
FROM THE LIBRARY OF
Professor Karl Heinrich Rau
OF THE UNIVERSITY OF HEIDELBERG
PRESENTED TO THE
UNIVERSITY OF MICHIGAN
BY
Mr. Philo Parsons
OF DETROIT
1871

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MICHIGA
ANNO QUINTO & SEXTO
VICTORIE REGINÆ.
CAP. XXXV.
An Act for granting to Her Majesty Duties on Profits
arising from Property, Professions, Trades, and
Offices, until the Sixth Day of April One thousand
eight hundred and forty-five.- [22d June 1842.]
Most Gracious Sovereign,
E, Your Majesty's most dutiful and loyal Subjects, the
Commons of the United Kingdom of Great Britain
and Ireland in Parliament assembled, towards raising the
necessary Supplies to defray Your Majesty's public Expenses,
and making an Addition to the public Revenue, have freely
and voluntarily resolved to give and grant unto Your Majesty
the several Rates and Duties herein-after mentioned; and do
therefore most humbly beseech Your Majesty that it may be
enacted; and be it enacted by the Queen's most Excellent
Majesty, by and with the Advice and Consent of the Lords
Spiritual and Temporal, and Commons, in this present Par-
liament assembled, and by the Authority of the same, That
from and after the Fifth Day of April One thousand eight Duties to be
hundred and forty-two, there shall be charged, raised, levied, levied under
collected, and paid, unto and for the Use of Her Majesty,
Her Heirs and Successors, during the Term herein-after
limited, the several Rates and Duties mentioned in the several
Schedules contained in this Act, and marked respectively (A.),
(B.), (C.), (D.), and (E.); (that is to say,)
this Act.
SCHEDULE (A.)
For all Lands, Tenements, and Hereditaments, or Heritages
in Great Britain there shall be charged yearly, in respect
of
*For pages referred to in side-notes throughout this Act, see Index at end.
Schedule
(A.)
See Index, No.1 *
مگر



2
5° & 6° VICTORIÆ, Cap. 35.
܀
Schedule
(B.)
See Index, No. 2.
Schedule
(C.)
See Index, No. 3.
Schedule
(D.)
See Index, No. 4.
Schedule
(E.)
See Index, No. 5.
of the Property thereof, for every Twenty Shillings of the
annual Value thereof, the Sum of Seven-pence:
SCHEDULE (B.)
For all Lands, Tenements, and Hereditaments in England
there shall be charged yearly, in respect of the Occupation
thereof, for every Twenty Shillings of the annual Value
thereof the Sum of Three-pence Halfpenny :
For all Lands, Tenements, and Heritages in Scotland there
shall be charged yearly, in respect of the Occupation there-
of, for every Twenty Shillings of the annual Value thereof,
the Sum of Two-pence Halfpenny :
SCHEDULE (C.)
Upon all Profits arising from Annuities, Dividends and Shares
of Annuities, payable to any Person, Body Politic or Cor-
porate, Company or Society, whether Corporate or not Cor-
porate, out of any public Revenue, there shall be charged
yearly, for every Twenty Shillings of the annual Amount
thereof, the Sum of Seven-pence, without Deduction.
SCHEDULE (D.)
Upon the annual Profits or Gains arising or accruing to any
Person residing in Great Britain from any Kind of Pro-
perty whatever, whether situate in Great Britain or else-
where, there shall be charged yearly, for every Twenty
Shillings of the Amount of such Profits or Gains, the Sum
of Seven-pence; and upon the annual Profits or Gains
arising or accruing to any Person residing in Great Britain,
from any Profession, Trade, Employment, or Vocation,
whether the same shall be respectively carried on in Great
Britain or elsewhere, there shall be charged yearly, for
every Twenty Shillings of the Amount of such Profits or
Gains, the Sum of Seven-pence:
And upon the annual Profits or Gains arising or accruing to
any Person whatever, whether a Subject of Her Majesty or
not, although not resident within Great Britain, from any
Property whatever in Great Britain, or any Profession,
Trade, Employment, or Vocation exercised within Great
Britain, there shall be charged yearly, for every Twenty
Shillings of the Amount of such Profits or Gains, the Sum
of Seven-pence:
SCHEDULE (E.)
Upon every public Office or Employment of Profit, and upon
every Annuity, Pension, or Stipend payable by Her Ma-
jesty or out of the public Revenue of the United Kingdom,
except Annuities before charged to the Duties in Schedule.
(C.)
5° & 6° VICTORIÆ, Cap. 35.
3
+
(C.), for every. Twenty Shillings of the annual Amount
thereof respectively, there shall be charged yearly the Sum
of Seven-pence.
II. And be it enacted, That upon every fractional Part of Duties on frac-
Twenty Shillings of the annual Profits or Gains aforesaid the tional Parts.
like Proportion of Duty, at the Rate before directed, shall be
charged; provided no Rate or Duty shall be charged of a
lower Denomination than One Penny.
under the Ma-
Commissioners
raised under the
III. And be it enacted, That the Duties by this Act granted The Duties to be
shall be under the Direction and Management of the Com- nagement of the
missioners of Stamps and Taxes for the Time being, who are of Stamps and
hereby empowered to employ all such Officers or other Per- Taxes, and to be
sons, and to do all such other Acts and Things, as may be assessed and
deemed necessary or expedient for the raising, collecting, re- Regulations of
ceiving, and accounting for the said Duties, and for putting the Acts relat-
ing to the As-
this Act into execution, in the like and in as full and ample a sessed Taxes.
Manner as they are authorised to do with relation to any other
Duties under their care and management; and that the said
Duties hereby granted arising in England, shall be assessed,
raised, levied, and collected under the Regulations of an Act
passed in the Forty-third Year of the Reign of King George
the Third, intituled An Act for consolidating certain of the 43 G. 3. c. 99.
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 other
Acts relating thereto, or for explaining, altering, or amending
the same; and the said Duties arising in Scotland shall be
assessed, raised, levied, and collected under the Regulations of
an Act passed in the same Session of Parliament, intituled An
Act for consolidating certain of the Provisions contained 43 G. 3. c. 150.
in any Act or Acts relating to the Duties under the Ma-
nagement of the Commissioners for the Affairs of Taxes,
and for amending the said Acts, so far as the same relate
to that Part of Great Britain called Scotland, and other Acts
relating thereto, or for explaining, altering, or amending the
same; and all the Powers, Authorities, Methods, Rules, Di- Powers and Pro-
rections, Penalties, Clauses, Matters, and Things now in force, visions of recited
contained in or enacted by the several Acts before recited or Acts to be ap-
referred to, or any other Acts relating to the Duties of Assessed plied to the Du-
ties hereby
Taxes, and also all the Powers, Authorities, Rules, Regula- granted.
tions, Directions, Penalties, Clauses, Matters, and Things con-
tained in or enacted by Two several Acts of Parliament,
passed respectively in the Forty-eighth and Fiftieth Years of
the Reign of King George the Third, and intituled, respec-
tively, An Act to amend the Acts relating to the Duties of 48 G. 3. c. 141.
Assessed Taxes, and of the Tax upon the Profits of Pro-
perty, Prefessions, Trades, and Offices, and to regulate the
Assessment and Collection of the same, and An Act to re- 50 G. 3. c. 105.
pulate the Manner of making Surcharges of the Duties of
Acts, and other
Assessed
MONARKA
4
5° & 6° VICTORIÆ, Cap. 35.
Assessed Taxes, and of the Tax upon Profits arising from
Property, Professions, Trades, and Offices; and for amend-
ing the Acts relating to the said Duties respectively,
whether such last-mentioned Powers, Authorities, Rules, Re-
gulations, Directions, Penalties, Clauses, Matters, and Things
shall be in force at the Time of the passing of this Act or not,
and notwithstanding that the same or any Part thereof inay
have expired or been repealed, shall severally and respectively
be and become in full Force and Effect with respect to the
Duties hereby granted, and shall be severally and respectively
duly observed, applied, practised, and put in execution through-
out the respective Parts of Great Britain, for raising, levying,
collecting, receiving, accounting for, and securing of the said
Duties hereby granted, and for auditing the Accounts thereof,
and otherwise relating thereto, so far as the same shall not be
superseded by and shall be consistent with the express Provi-
sions of this Act, as fully and effectually, to all Intents and
Purposes, as if the same Powers, Authorities, Methods, Rules,
Directions, Penalties, Clauses, Matters, and Things were par-
ticularly repeated and re-enacted in the Body of this Act with
reference to the said Duties hereby granted, and respectively
applied to such Parts of Great Britain as aforesaid; and all
and every the Regulations of such Acts (except as aforesaid)
shall be applied, construed, deemed, and taken to refer to this
Act, and to the Duties hereby granted, in like Manner as if
the same had been enacted therein.
Commissioners
District Meet-
Act.
38 G. 3. c. 5.
IV. And whereas it is expedient to appoint Commissioners
of Land Tax at for the General Purposes of this Act from and amongst the
ings to appoint Persons appointed Commissioners for the Execution of an Act
for the General passed in the Thirty-eighth Year of the Reign of King George
Purposes of this the Third, intituled An Act for 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, or from and amongst the Persons appointed
Commissioners for the Execution of the said Act by any sub-
sequent Act of Parliament passed or to be passed, to act in
the Execution of this Act, so far as relates to the Powers
hereby vested in such Commissioners; be it enacted, That the
several Persons appointed or to be appointed Commissioners
for putting in execution the said Land Tax Act in the respec-
tive Parts of Great Britain therein mentioned, being respec-
tively qualified to act as Commissioners in the Execution of
the said Land Tax Act, shall meet within the County, Riding,
Shire, or Stewartry, or within each Hundred, Rape, Lathe, or
Wapentake of the County, Riding, Shire, or Stewartry for
which they are or shall be respectively appointed Commis-
sioners of the said Land Tax Act, or within such other Divi-
sion of the said County, Riding, Shire, or Stewartry as the
Commissioners of Stamps and Taxes shall direct, and also
within
5° & 6° VICTORIÆ, Cap. 35.
14
į
是
​1
within each City, Borough, Cinque Port, Liberty, Franchise,
Town and Place, for which separate Commissioners have been
appointed with exclusive Jurisdiction for putting in execution
the said Land Tax Act within the same, which Meetings shall
be convened from Time to Time by the Commissioners of
Stamps and Taxes, when and as they shall deem necessary,
by Notice inserted in the London Gazette and Edinburgh
Gazette for England and Scotland respectively, and shall be
held at such Time and Place as shall be appointed by such
Notice; and at every such Meeting the said Commissioners Manner of
of the Land Tax Act, or the major Part of them then pre-missioners;
choosing Com-
sent, shall choose and set down in Writing the Names of such
of the Commissioners appointed as aforesaid who shall respec-
tively be qualified as herein-after is required, and who shall be
fit and proper to act as Commissioners for the General Purposes
of this Act in such County, Riding, Shire, or Stewartry afore-
said, and in each and every District within each respective
Hundred, Rape, Lathe, Wapentake, or other Division afore-
said, and within each City, Borough, Cinque Port, Liberty,
Franchise, Town, and Place aforesaid, observing always in the
Execution of this Act the same Limits which shall have been
or may be settled for the Districts under the Acts relating to
the Duties of Assessed Taxes; and the Names of such Persons
who shall be so chosen shall be set down in the Order in which
the major Part of the Commissioners then present shall judge
fit they should respectively be appointed Commissioners in their
respective Districts; and any Seven, or any less Number than
Seven, not being in any Case less than Three, of the Persons
so set down, and in the Order in which they shall be so set
down in such List, shall be Commissioners for the General
Purposes of this Act, and of the Duties granted as aforesaid,
and they are hereby required to take upon themselves the Exe-
cution of this Act, and of the said Duties, as such Commis-
sioners for General Purposes; and any Seven, or any less and supplying
Number than Seven, not being in any Čase less than Three, Vacancies.
Land Tax Com-
of the Persons so set down next in order in the List of Names
before mentioned, shall be Commissioners to supply Vacancies
as the same may arise in the Manner herein-after mentioned:
Provided always, that if at any such Meeting as aforesaid the In want of
Commissioners shall not find amongst the Commissioners ap- missioners, other
pointed for executing the said Land Tax Act, and set down in fit Persons re-
manner aforesaid, the Names of Seven Persons to act and Seven siding in the
District may be
others to supply Vacancies in each such District, it shall be named;
lawful for them to appoint any Persons residing within such
District who shall respectively be qualified as herein after is
required, and who in their Judgment shall be fit and proper, to
be Commissioners for the General Purposes of this Act, until
the Number of Seven in each such List shall be completed,
although such Persons shall not have been appointed to act as
Commissioners
6
5° & 6° VICTORIÆ, Cap. 35.
:
A
Commissioners in the Execution of the said Land Tax Act:
Provided also, that if at such Meeting the Commissioners shall
not find and set down Fourteen l'ersons of the Descriptions
before mentioned to act as Commissioners and to supply Va-
cancies in each such District, it shall be lawful for them to
select such Number of Persons as shall be requisite from the
Persons acting as Commissioners for executing the said Land
Tax Act in or for any adjoining or neighbouring District of
the same County, Riding, Division, Shire, Stewartry, City,
Town, or Place, in order that there shall be no Failure in the
Execution of this Act; and the Names of such respective Per-
sons who shall have been so chosen as aforesaid shall be tran-
smitted to the Head Office for Stamps and Taxes in England
and Scotland respectively in the Order in which they shall
have been set down in such Lists: Provided always, that
Persons shall be where Seven Persons, qualified as herein-after is required, shall
Where Seven
chosen, no
others to act.
be chosen to act as Commissioners for any District as aforesaid,
no other Person shall interfere as a Commissioner in the Exe-
cution of this Act so long as such Seven Persons shall continue
to act, except in the Cases herein-after mentioned.
V. And be it enacted, That within and for each of the Cities
and Towns herein-after mentioned, (videlicet,) London, Bris-
tol, Exeter, Kingston-upon-Hull, Newcastle-upon-Tyne,
Norwich, Birmingham, Liverpool, Leeds, Manchester,
King's Lynn, and Great Yarmouth, it shall be lawful for the
Persons herein-after mentioned to choose Commissioners, and
Persons to supply their Vacancies, to act together with the
Persons to be chosen or appointed as before directed; and that
in and for the City of London Two Commissioners, and Two
to supply their Vacancies, shall be named by the Mayor and
Aldermen of London out of Eight Persons, Four of whom
shall be Aldermen, to be returned to them by the Common
Council; Two other Commissioners, and Two to supply their
Vacancies, by the Governor and Directors of the Bank of
England; One other Commissioner, and One other to supply
his Vacancy, by each of the Companies herein-after mentioned;
(videlicet,) the Directors of the East India Company, the
Governor and Directors of the South Sea Company, the Go-
vernor and Directors of the Royal Exchange Assurance Com-
pany, the Governor and Directors of the London Assurance
Company, the Directors for conducting and managing the Af
fairs of the East and West India Dock Company, and the
Directors for conducting and managing the London Dock
Company and the Saint Katherine Dock Company, respec-
tively, for the Time being; and that it shall be lawful for the
Magistrates and Justices of the Peace acting in and for the
City of Norwich, to choose Eight Persons to be Commission-
ers, and Eight Persons to supply their Vacancies, not more
than Four of the said Eight Commissioners, and not more than
Four
or from adjoin-
ing Districts.
Within certain
Cities and
Towns other
may be chosen
Commissioners
to act with those
chosen by the
Land Tax Com-
missioners.
5° & 6° VICTORIE, Cap. 35.
7
Four of the said Eight Persons to supply their Vacancies, to
be chosen from out of the said Magistrates and Justices, and
the remaining Four Commissioners, and Four Persons to sup-
ply their Vacancies, to be chosen from the Inhabitants of the
said City; and in and for each of the other Cities and Towns
before mentioned it shall be lawful for the Magistrates and
Justices of the Peace acting in and for the said Cities and
Towns respectively, together with the Justices of the Peace
acting in and for the County, Riding, or Division wherein the
same respectively are situate, to choose Eight Persons to be
Commissioners, and Eight Persons to supply their Vacancies,
as herein is mentioned; and the Persons so to be chosen by
the Land Tax Commissioners as aforesaid, together with the
other Persons respectively to be chosen as herein is particularly
directed, shall be Commissioners for the Purposes of this Act,
and to supply their Vacancies, as the same may arise, within
and for the several Districts in which such Cities and Towns
respectively shall be situate, or which shall be formed by such
Cities and Towns respectively, and for such other Places which
have usually been assessed in the same District with such Cities
and Towns respectively towards the Aid by a Land Tax; and
the Names of all Persons so chosen as last aforesaid shall be
returned to the Commissioners of Stamps and Taxes.
Commissioners
are not chosen
Commissioners
may be chosen.
VI. Provided always, and be it enacted, That in case there Where sufficient
shall not be a sufficient Number of Commissioners chosen or
appointed for General Purposes as aforesaid, or to supply Va- for Cities and
cancies, capable of acting according to the Qualification required Towns, the
by this Act for any City, Borough, Town, or Place, then and for the County
in every such Case any Person qualified to act for the County
at large, or Riding, Shire, or Stewartry, in which or adjoining
which such City, Borough, Town, or Place shall be situate,
may be chosen to act as a Commissioner for such City, Borough,
Town, or Place: Provided also, that any Person residing in Power to choose
any County, Riding, Division, Shire, Stewartry, City, Town, Persons duly
or Place where a Commissioner shall be wanting, and qualified though not
as herein-after mentioned, who shall be willing to act as a sioners of Land
Commissioner for General Purposes as aforesaid, in any Dis- Tax.
trict where a Commissioner shall be wanting, may be chosen
in manner aforesaid to be such Commissioner, although such
Person shall not have been appointed to act in the Execution
of the said Land Tax Act; any thing herein-before contained
to the contrary notwithstanding.
named Commis-
such
VII. And be it enacted, That when any Commissioner for How Vacancies
General Purposes shall die, or decline to act, or having begun Commissioners
to act shall decline to act any further therein, the remaining are to be sup-
Commissioners shall choose One or more of the Persons on the
List to supply Vacancies, who shall be appointed in the Place
of the Commissioner so refusing or declining to act, or dying,
provided the Person so to be appointed to supply such Vacancy
plied.
shall
4
00
8
A podaj znan
I
1
5° & 6° VICTORIÆ, Cap. 35.
shall have been chosen in the same Manner as the Person so
refusing or declining to act, or dying; and the several Com-
missioners of Land Tax shall at such their Meetings, convened
in manner aforesaid, and the several Persons authorised to ap-
point Commissioners for the several Cities and Towns aforesaid
shall, on Notice thereof from the Clerk to the acting Commis-
sioners for the same Cities and Towns respectively as often as
Occasion shall require, select and add new Names to the Per-
sons before chosen to supply Vacancies, who shall respectively
be Commissioners for General Purposes, as and when such
Vacancies shall happen: Provided always, that if the List for
supplying Vacancies to be made and renewed as aforesaid shall
at any Time be defective, so that the due Number of Commis-
sioners cannot be supplied therefrom, the same shall be filled
up and renewed from Time to Time by the acting Com
missioners for General Purposes in the District where such
Failure shall have happened.
Commissioners
of Land Tax
Act to execute
ing other Com-
missioners ap-
pointed under
this Act;
VIII. And be it enacted, That if in any District there
shall be a Neglect in appointing Commissioners for General
the Act in de- Purposes as hereby is directed, or the Commissioners so ap
fault of appoint-pointed shall neglect or refuse to act, or having begun to act
missioners, or on shall decline to act further therein, it shall be lawful for the
Neglect of Com- Commissioners appointed to execute the said Land Tax Act,
being respectively qualified as directed by this Act, and ther
and every of them, not in any Case exceeding the Number of
Seven, on Notice of such Neglect and Want of Appointment,
given to their Clerk, by any Inspector or Surveyor of Taxes
duly authorised to give such Notice by the Commissioners of
Stamps and Taxes, shall and they are hereby strictly enjoined
and required to take upon themselves forthwith the Execution
of this Act, and to do and execute all Matters and Thing
which Commissioners chosen in pursuance of this Act are here
by required and empowered to do; and if in any District there
shall be a Want of such last-mentioned Commissioners, the
Commissioners of any adjoining District in the same County
Riding, or Division, Shire or Stewartry, being respectively
qualified as directed by this Act, shall, on like Notice as afore
said, execute this Act as such Commissioners, by themselves
or in concurrence with any Persons willing to act as Commis
sioners of the District where this Act shall require to be exe
cuted; and if the Persons aforesaid to whom such Notice shal
sioners for Spe- have been given shall not take upon themselves the Execution
Neglect of Land of this Act, within Ten Days next after such Notice given, o
Tax Commis- shall not proceed therein with due Diligence, then and in ever
and Commis-
cial Purposes on
sioners.
such Case it shall be lawful for the Commissioners for Specia
Purposes, to be appointed under the Authority of this Act, t
execute this Act in such District in all Matters and Thing
hereby directed to be done by Commissioners for General Pur
poses: Provided always, that where Commissioners willing t
at
5° & 6° VICTORIÆ, Cap. 35.
9
act in each District shall not be returned to the Head Office
for Stamps and Taxes in England and Scotland respectively
as aforesaid, then and in such Case it shall be lawful for the
said Commissioners of Stamps and Taxes to cause such No-
tices as aforesaid to be given to Two or more of the Persons
on whom the Right of executing this Act shall devolve in pur-
suance of the Directions of this Act before mentioned.
a
IX. And be it enacted, That the Commissioners to be ap- Commissioners
pointed for General Purposes in manner aforesaid shall appoint Clerk and As-
a Clerk, and if necessary an Assistant-Clerk, for the Duties to sistant.
be assessed by them in each District, who shall execute their
Office according to the Regulations of this Act and the Acts
herein respectively mentioned or referred to; and every such
Clerk and Assistant shall act as such, as well in all Matters
and Things to be done by, under, and before the respective
Commissioners for General Purposes, as by, under, and before
the respective Additional Commissioners herein-after mentioned
in the respective Districts: Provided that no more than One
Clerk's Assistant shall be appointed for any District without
the Approbation of the Commissioners of Stamps and Taxes,
on a Statement made to them by the Commissioners for Gene-
ral Purposes of the Necessity thereof in consideration of the
Extent or Population of the District; and if any Clerk or Penalty on
Clerk's Assistant, appointed under the Authority of this Act, Clerk or Assist-
who shall have taken the Oath herein-after required, shall wil- duct.
fully obstruct or delay the Execution of this Act, or shall ne-
gligently conduct or wilfully misconduct himself in the Exe-
cution of this Act, he shall forfeit the sum of One Hundred
Pounds, and shall be dismissed from the said Office, and be
rendered incapable of again acting as Clerk or Clerk's Assistant
in the Execution of this Act or any other Act for granting
Duties under the Management of the Commissioners of Stamps
and Taxes.
ant for Miscon-
Commissioners
certain Cities
X. And be it enacted, That no person herein required to Qualification of
be qualified in respect of Estate shall be capable of acting as a for Districts or
Commissioner for General Purposes in the Execution of this Divisions of
Act for any District or Division of any County at large within Counties and for
England (the County of Monmouth and the Dominion of and Towns in
Wales excepted), or of any of the Ridings of the County of England.
York, or of the County or Divisions of Lincoln, or in or of
any of the several Cities and Towns of London, Westminster,
Bristol, Exeter, Kingston-upon-Hull, Newcastle-upon-Tyne,
Norwich, Birmingham, Liverpool, Leeds, Manchester,
King's Lynn, and Great Yarmouth, unless such Person be
seised or possessed of Lands, Tenements, or Hereditaments in
Great Britain of the Value of Two hundred Pounds per An-
num or more, of his own Estate, being Freehold or Copyhold,
or Leasehold for a Term whereof not less than Seven Years
are unexpired, over and above all Ground Rents, Incum-
B
brances,
10
5° & 6° VICTORIÆ, Cap. 35.
brances, and Reservations payable out of the same respectively,
or unless such Person shall be possessed of Personal Estate of
the Value of Five thousand Pounds, or a Personal Estate, or
an Interest therein, producing an annual Income of Two hun-
dred Pounds, or of Lands, Tenements, or Hereditaments, and
Personal Estate, or an Interest therein, being together of the
annual Value of Two hundred Pounds, estimating in every
such Case One hundred Pounds Personal Estate as equivalent
to Four Pounds per Annum, and an Interest from Personal
Estate of Four Pounds per Annum as equivalent to One hun-
dred Pounds Personal Estate, or unless such Person be the
eldest Son of some Person who shall be seised or possessed of
a like Estate of Thrice the Value required as the Qualification
of a Commissioner, in right of his own Estate, for such County
at large, Riding, Division, or City.
Qualification for
the of
Counties in
the Cities,
XI. And be it enacted, That no person herein required to
Monmouth, the be qualified in respect of Estate shall be capable of acting as a
Commissioner for General Purposes in execution of this Act
Wales, and for in any District or Division of the County of Monmouth, or of
Towns, or Places any County in Wales, or for any City, Borough, Cinque Port,
not before men- Liberty, Franchise, Town, or Place in England or Wales
(other than the Cities and Towns herein-before mentioned),
unless such Person be seised or possessed of an Estate of the
like Nature and of Four-Fifths of the Value required for the
Estate of a Commissioner acting for a District or Division of
a County at large in England as aforesaid, or unless such
Person be the eldest Son of some Person who shall be seised
or possessed of some Estate of Thrice the Value required as
the Qualification of a Commissioner, in right of his own Es-
tate, for the same County, City, Borough, Cinque Port, Li-
berty, Franchise, Town, or Place.
Qualification for
XII. And be it enacted, That no Person hereby required
Shires or Stew- to be qualified in respect of Estate shall be capable of acting as
artries in Scot-
land;
a Commissioner for General Purposes in execution of this Act
for any Shire or Stewartry in Scotland unless such Person be
infeoft in Superiority or Property, or possessed as Proprietor
or Life Renter, of Lands in Scotland to the Extent of One
hundred and fifty Pounds Scots per Annum valued Rent, or
unless such Person be possessed of Personal Estate of the
Value of Five thousand Pounds, or of Personal Estate, or an
Interest therein, producing an annual Income of Two hundred
Pounds Sterling, or be infeoft or possessed as aforesaid of
Lands and Personal Estate, or an Interest therein, being toge-
ther of the annual Value of Two hundred Pounds Sterling,
estimating in every such Case One hundred Pounds Personal
Estate as equivalent to Four Pounds per Annum, and an In-
tercst from Personal Estate of Four Pounds per Annum as
equivalent to One hundred Pounds Personal Estate, or unless
such Person be the eldest Son of some Person who shall be
infeoft
5° & 6º VICTORIÆ, Cap. 35..
11
infeoft or possessed of a like Estate of Twice the Value re-
quired as the Qualification of a Commissioner in right of his
own Estate, for such Shire or Stewartry.
roughs in Scot-
XIII. And be it enacted, That no Person herein required for Cities or Bo-
to be qualified in respect of Estate shall be capable of acting land.
as a Commissioner for General Purposes in execution of this
Act for any City or Borough in Scotland unless such Person
be infeoft or possessed of an Estate of the like Nature and of
Three-Fifths of the Value required for the Estate of a Com-
missioner acting for any Shire or Stewartry in Scotland, or
unless such Person be the eldest Son of some Person infeoft or
possessed of some Estate of Thrice the Value required as the
Qualification of a Commissioner, in right of his own Estate,
for the same City or Borough.
Lands need not
XIV. Provided always, and be it enacted, That no Estate Qualification in
consisting of Lands or Tenements, as the Qualification of a be in the County.
Commissioner, shall be required to be situate in the County,
Riding, Division, Shire, or Stewartry for which any Person
shall be a Commissioner: Provided also, that the Proof of Proof of Qualifi-
Qualification where required shall lie on the Person acting in cation.
the execution of this Act, in such Manner as is by Law directed
with respect to Commissioners acting in the Execution of the
said Land Tax Act.
XV. Provided also, and be it enacted, That nothing herein Qualification
contained shall be construed to require any Qualification of a not required for
Commissioner in the District of the Palaces of Whitehall and acting as Com-
Saint James Westminster, for any Officer who shall have missioners, nor
for Special Com-
heretofore acted or may hereafter act as a Commissioner for missioners.
putting in execution the said Land Tax Act in the said Dis-
trict, other than the Possession of their respective Offices; nor
in any Shire or Stewartry in Scotland, for any Provost, Bail-
lie, Dean of Guild, Treasurer, Master of the Merchants Com-
pany, or Deacon Convener of the Trades for the Time being
of any Royal Burgh in Scotland, nor any Baillie for the Time
being of any Borough of Regality or Barony of Scotland, nor
the Factors for the Time being on the several forfeited Estates
annexed to the Crown by an Act passed in the Twenty-fifth
Year of the Reign of King George the Second, who shall be
respectively appointed Commissioners for executing the said
Land Tax Act in any Shire or Stewartry in Scotland; nor
for any Commissioner for Special Purposes acting in the Exe-
cution of any of the Powers or Provisions of this Act.
-
XVI. And be it enacted, That whenever it shall be deemed
by the Commissioners for the General Purposes of this Act to
be expedient that certain of the Powers herein contained shall
be executed by Commissioners other than and in addition
to the Persons to be chosen or appointed as aforesaid, such
Additional Commissioners shall be chosen by the Commission-
ers for General Purposes acting in the same District; for
which
For choosing
Additional
Commissioners;
12
.5° & 6° VICTORIE, Cap. 35.
which Purpose the said Commissioners, being duly qualified as
required by this Act shall, with the Consent of the major Part
of them assembled at any Meeting to be held for that Purpose,
set down in Writing Lists of the Names of such Persons re-
siding within their respective Districts as shall in the Opinion
of such Commissioners be fit and proper Persons to act as such
Additional Commissioners, which Lists shall contain the Names
of so many of those Persons as the said Commissioners shall in
their Discretion, after taking into consideration the Size of
each District, and the Number of Persons to be assessed
therein, think requisite for the due Execution of this Act;
which Lists, being respectively signed by such Commissioners,
shall be a sufficient Authority for such Additional Commission-
ers being respectively qualified as herein-after is mentioned,
and they are hereby authorised to take upon themselves the
Execution of the several Powers of this Act according to the
Provisions thereof: Provided always, that the Persons ap-
pointed to supply Vacancies in any District may be chosen
and act as Additional Commissioners until their Services shall
their Qualifica- be required as Commissioners for General Purposes: Provided
tion.
also, that no Person shall be capable of acting as such Addi-
tional Commissioner who shall not be seised or infeoft or pos-
sessed of an Estate of the like Nature, and of One-Half the
Value, herein required for the Estate of a Commissioner for
General Purposes in the same District: Provided also, that
where no Additional Commissioners shall be named and ap-
pointed in any District, the Commissioners appointed for Gene-
ral Purposes shall execute this Act in such District in all Mat-
ters and Things hereby authorised to be done by Additional
Commissioners.
In default of
naming addi-
tional Commis-
sioners.
XVII. Provided always, and be it enacted, That if in any
City, Liberty, Franchise, Cinque Port, Town, or Place, for
which separate Commissioners have been appointed to act in
execution of the said Land Tax Act, there shall not be found
a sufficient Number of Persons, qualified as directed by this
Act, and willing to act as Commissioners for General Purposes,
or as Additional Commissioners, it shall be lawful to appoint,
as such Commissioners, or Additional Commissioners, any per-
sons residing in such City, Liberty, Franchise, Cinque Port,
Town, or Place, who shall be liable to be assessed under the
Provisions contained in this Act for annual profits, however
arising, to the amount of Two hundred Pounds or upwards.
XVIII. And be it enacted, That whenever a new Appoint-
ment of Commissioners shall take place they shall execute this
and levy for for- Act as well with respect to the Duties which shall not but
Newly appoint-
ed Commission-
ers may assess
mer Years.
which ought to have been assessed in any former Year, and
with respect to Arrears of Duties assessed in any former Year
under this Act, as to the Assessments to be made in such Year
in which they shall be appointed, and shall have the like
Powers
Appointment of
Commissioners
in Places not
having Persons
qualified.
L
5° & 6° VICTORIÆ, Cap. 35.
13
Powers to assess, levy, and collect such Duties and Arrears as
they have to assess, levy, and collect the Duties assessed by
them; for all which Acts such Appointment shall be a suffi-
cient Authority, subject to the Regulations of this Act.
ven to Addition-
Execution of
XIX. And be it enacted, That whenever the said Commis- Notice to be gi-
sioners for General Purposes shall have named such Additional al Commission-
Commissioners as aforesaid, they shall cause Notice thereof ers to take upon
in Writing, signed by Two or more of them, to be delivered themselves the
to the said Additional Commissioners by the Assessors of the this Act.
respective Parishes or Places where they reside, naming the
Day and Place appointed by the Commissioners for Geueral
Purposes for the First Meeting of the said Additional Com-
missioners, and which Meeting shall be appointed to be held
not later than Ten Days after the Date of such Notice; and
the said respective Assessors shall, without delay, cause the
respective Persons so named, to be summoned, by Notice in
Writing, either given personally or left at their respective
Places of Abode, to assemble, at the Time and Place men-
tioned in such Notice, for the purpose of qualifying themselves
to act in the Execution of the Powers vested in them by this
Act; and the said Commissioners for General Purposes shall The Oath to be
administer the Oath to such Additional Commissioners required
by this Act to be taken by them, and shall then and there ap-
point a Day for the said Additional Commissioners to bring in
their Certificates of Assessment in the Manner herein directed;
and the Clerk to the Commissioners in each District, or his Clerk.
Assistant, shall also be appointed Clerk to the Additional
Commissioners appointed for the same District, and shall at-
tend the said Additional Commissioners at their Meetings as
their Clerk.
administered to
them.
tional Commis-
XX. And be it enacted, That it shall be lawful for the Dividing Addi-
Commissioners for General Purposes, whenever in their Judg- sioners into
ment the same shall be requisite, to divide such Additional Committees.
Commissioners into District Committees, and to allot to each
Committee distinct Parishes, Wards, or Places in which such
Committees shall separately act in the Execution of this Act,
but so that the Meetings of such Committee shall be appointed
at such Times as that the Clerk to such Commissioners may
attend every Meeting: Provided always, that not more than Number of Ad-
Seven Persons shall act together as Additional Commissioners ditional Com-
for the same District not being formed into several Divisions as each Committee
aforesaid, nor any greater Number act together in the same or District.
Committee; and that where more than Seven Persons shall
attend as such Additional Commissioners at any Meeting,
either for the Whole of any District, or for any Division there-
of, the Seven Persons first in their Order on the List signed
by the Commissioners for General Purposes then present shall
act, and the rest shall withdraw from such Meeting: Pro-
vided also, that not less than Two Additional Commissioners
missioners in
shall
C
14
5° & 6° VICTORIAE, Cap. 35.
shall be competent to form any Meeting either for any District
or Division thereof, and that any Two of them, or the major
Part of them then present, shall be competent to do any Act
authorised by this Act.
For appointing
a greater Num-
sioners for Ge-
neral Purposes
tional Commis-
instead of Addi-
sioners.
XXI. Provided always, and be it enacted, That if it shall
ber of Commis- appear to the Commissioners for General Purposes, whether
they shall have been chosen as aforesaid, or shall act by virtue
of their Appointment of Commissioners for executing the said
Land Tax Act, to be expedient that a greater Number than
Seven Commissioners for General Purposes, possessing the
Qualification required for such Commissioners, should be ap-
pointed for any District, instead of appointing Commissioners
possessing only the Qualification required for Additional Com-
missioners as before mentioned, it shall be lawful for them to
appoint such greater Number, not in any case exceeding the
Number of Seven, observing, with regard to such Appoint-
ments, the same Rules as in the first Appointment of Commis-
sioners for General Purposes, but nevertheless without adding
Two of them to thereto any Persons to supply their Vacancies; and in every
fice of Addition- case of appointing such increased Number of Commissioners
for General Purposes, it shall be lawful for the said Commis-
sioners, at their First Meeting after such Appointment, and
they are hereby required, to choose indifferently by Lot such
Number of their own Body, not less than Two or more than
Seven, to execute the Office vested in Additional Commis-
sioners by this Act, and the Persons so chosen shall be Addi-
tional Commissioners for executing this Act, and the Powers
hereby vested in Additional Commissioners, and they are here-
by required to execute this Act accordingly, and the remain-
ing Commissioners, not so chosen by Lot, shall execute the
Powers vested in the Commissioners for General Purposes:
Where none
Provided also, that where no such Additional Commissioners
such are ap-
pointed, then
shall have been appointed specially to execute the Powers
Commissioners vested in Additional Commissioners, the Commissioners acting
execute the Of-
al Commis-
sioners.
for General Pur-
poses may act.
in the Execution of the Powers of this Act, whether chosen as
aforesaid or not, shall divide themselves in such Manner that
Two Commissioners at the least shall be appointed to execute
the Powers vested in Additional Commissioners by this Act;
If not sufficient, and if in such case there shall not be Two remaining Persons
then others may at least qualified to act as Commissioners for General Purposes
be taken out
the adjoining
District.
in such District, then the Persons qualified to act in the Exe-
cution of the Powers of this Act as Commissioners for General
Purposes in any adjoining District of the same County, Riding,
Division, Shire, or Stewartry, or such Number of them as shall
be requisite, shall execute this Act and the Powers hereby
vested in Commissioners for General Purposes in and for such
first-mentioned District.
Commissioners
for General Pur-
poses to execute
XXII. And be it enacted, That the Commissioners for
General Purposes shall execute this Act in all Matters and
Things
5° & 6° VICTORIÆ, Cap. 35.
15
to the
such as
Things relating to the Duties in Schedules (A.) and (B.) of all Matters with
this Act, except such allowances in respect thereof as are Duties under all
directed to be made in Number VI. of Schedule (A.) by other the Schedules,
Commissioners for Special Purposes as herein-after mentioned, are directed to
and also all Matters and Things relating to the Duties in Sche- be executed by
dule (D.) of this Act, except in Cases where such Matters and Special or other
Things are herein directed to be done by the said Commission-
ers for Special Purposes, or by the Additional Commissioners,
or Persons acting as such; and the said Commissioners for
General Purposes shall also execute this Act in all Matters and
Things relating to the Duties in Schedule (E.) not executed
by the Commissioners authorised to be appointed for those
Duties: Provided always, that nothing herein contained shall
be construed to preclude any Person chosen a Commissioner
for General Purposes from acting as such by reason of his act-
ing or having acted as an Additional Commissioner, except only
in the hearing and determining of Appeals against or relating
to such particular Assessments, wherein he shall have made an
Assessment as such Additional Commissioner.
poses.
XXIII. And be it enacted, That the Commissioners of Commissioners
Stamps and Taxes for the Time being, together with such for Special Pur-
Persons as shall be appointed Commissioners for Special Pur-
poses as next herein-after mentioned, shall be Commissioners
for the Special Purposes of this Act; and it shall be lawful for
the Commissioners of Her Majesty's Treasury of the United
Kingdom of Great Britain and Ireland, by Warrant under
their Hands and Seals, from Time to Time to appoint such and
so many other Persons to be Commissioners for such Special
Purposes as they respectively shall think expedient; which Functions of
said Commissioners of Stamps and Taxes, and Commissioners Special Com-
so to be appointed as last aforesaid, without other Qualification
being required than the Possession of their respective Offices,
shall have full Authority to execute the several Powers given
by this Act to Commissioners for Special Purposes, either in
relation to the Allowances specified in Number VI., Schedule
(A.) of this Act, or in relation to the special Exemptions
granted from the Duties mentioned in Schedule (C.) of this
Act, or to the charging and assessing the Profits arising from
Annuities, Dividends, and Shares of Annuities paid in Great
Britain out of the Revenues of any Foreign State, as herein
mentioned, and also in relation to the examining, auditing,
checking, and clearing the Books and Accounts of Dividends
delivered to the Commissioners of Stamps and Taxes under the
Authority of this Act; and shall also have full Authority to do
any other Act, Matter, or Thing hereby directed or required
to be done by Commissioners for Special Purposes; and all
Powers, Provisions, Clauses, Matters, and Things contained in
this Act for ascertaining the Amount of any Duty, Exemption,
or Allowance mentioned in this Act shall be used, practised,
and
brak dan
16
5° & 6° VICTORIE, Cap. 35.
and put in execution by the said Commissioners for Special
Purposes in ascertaining the Amount of Duty or any Exemp-
tion or Allowance placed under their Cognisance or Jurisdic-
tion: Provided always, that it shall not be lawful for the said
Commissioners for Special Purposes (except when acting in the
Execution of this Act in the Place of Commissioners for Ge-
neral Purposes, or on any Appeal in the Cases authorised by
this Act,) to summon any Person to be examined before them,
but all Inquiries by or before the said Commissioners for Spe-
cial Purposes (except in the several Cases aforesaid) shall be
answered by Affidavit, to be taken before One of the Commis-
sioners for General Purposes in their respective Districts; and
such Commissioners for Special Purposes shall have authority
to use, exercise, and apply all the Powers of this Act as effectu-
ally as any other Commissioners are hereby authorised to use,
exercise, or apply the same, so far as the same Powers relate
to the Jurisdiction given to the said Commissioners for Special
Purposes; and the said Commissioners for Special Purposes
shall and may be allowed such Salary for their Pains and
Trouble, and such incidental Expenses, as the said Commis-
sioners of Her Majesty's Treasury shall direct to be paid to
them: Provided always; that the said Commissioners of Her
Majesty's Treasury shall cause an Account of all Appointments
to be laid before of Commissioners for Special Purposes with Salaries to be laid
before each House of Parliament within Twenty Days after
their Appointment respectively, if Parliament shall then be sit-
ting, and if Parliament shall not be sitting, then within Twenty
Days after the next Meeting of Parliament.
Appointments
ers with Salaries
of Commission-
Parliament.
Governor and
XXIV. And be it enacted, That the Governor and Direc-
Directors of the tors of the Company of the Bank of England shall be Com-
Bank of Eng-
missioners for
assessing Duties
land to be Com- missioners for executing this Act, for the purpose of assessing
and charging the Duties hereby granted in respect of all An-
on all Annuities, nuities payable to the said Company at the Receipt of the Ex-
Dividends, Pen- chequer, and the Profits attached to the same, and divided
amongst the several Proprietors, and in respect of all Annuities,
Dividends, and Shares of Annuities payable out of the Revenue
of the United Kingdom to any Persons, Corporations, or Com-
panies whatever, and which shall have been intrusted to the
said Governor and Company for such Payment, and in respect
of all other Annuities, Dividends, and Shares of Annuities which
shall have been intrusted to the said Governor and Company
for Payment as aforesaid, and in respect of all Profits and Gains
of the said Company chargeable under Schedule (D.) of this
Act, and in respect of all other Dividends, Annuities, Pensions,
and Salaries payable by the said Company, and also in respect
of all other Profits chargeable with Duty under this Act, and
arising within any Office or Department under the Manage-
ment or Control of the said Governor and Company; and the
said Commissioners shall have Authority to use, exercise, and
apply
Their Proceed-
ings to be by Af-
fidavit without
vivâ voce Ex-
amination.
sions, Salaries,
&c., payable by
the Bank, and
on their Profits.
5° & 6° VICTORIÆ, Cap. 35.
17
apply all the Powers of this Act as fully and effectually as the
Commissioners for the General Purposes of this Act are autho-
rised to use, exercise, or apply the same, so far as the same
relate to the said Duties to be assessed and charged by the said
Governor and Directors, and shall make their Assessments of
the said Duties under and subject to the Rules, Regulations,
and Exemptions contained in the several Schedules of this Act
under which such Duties are respectively chargeable.
of the Bank of
XXV. And be it enacted, That the Governor and Directors Governor, &c.
of the Company of the Bank of Ireland shall be Commissioners Ireland to be
for executing this Act, and with the like Powers as aforesaid, Commissioners
for assessing
for the Purpose of assessing and charging the Duties hereby Duties on An-
granted in respect of all Annuities, Dividends, and Shares of nuities and Di-
Annuities payable by the Governor and Company of the Bank vidends to Per-
of Ireland, out of the public Revenue of the United Kingdom, dent in Ireland.
to or for the Use or Benefit of any Persons not resident in
Ireland; and the said last-mentioned Commissioners shall
make their Assessments of the said Duties, under and subject
to the Rules, Regulations, and Exemptions contained in
Schedule (C.) of this Act.
sons not resi-
XXVI. And be it enacted, That the Governors and Di- Governors, &c.
rectors of the South Sea Company shall be Commissioners for of the South Sea
Company to be
executing this Act, with the like Powers as aforesaid, for the Commissioners
Purpose of assessing and charging the Duties hereby granted Duties on all
for assessing
on
in respect of all Annuities payable to the said Company at the Annuities, Divi-
Receipt of the Exchequer, and the Profits attached to the dends, Pensions,
Salaries, &c.
same and divided amongst the several Proprietors, and in re- payable by
spect of all Annuities, Dividends, and Shares of Annuities them.
payable out of the Revenue of the United Kingdom to any
Persons, Corporations, or Companies whatever, and which
shall have been intrusted to the said Company for such Pay-
ment, and in respect of all other Dividends, Annuities, Pen-
sions, and Salaries, payable by the said Company, and also in
respect of all other Profits chargeable with Duty under this
Act, and arising within any Office or Department under the
Management or Control of the said Governors and Company;
and the said Commissioners shall make their Assessments
of the said Duties under and subject to the Rules, Regula-
tions, and Exemptions contained in the several Schedules of
this Act under which such Duties are respectively chargeable.
Duties on Inte-
XXVII. And be it enacted, That the Directors of the Directors of the
East India Company shall be Commissioners for executing East India
this Act, and with the like Powers as aforesaid, for the Pur- Commissioners
Company to be
pose of assessing and charging the Duties hereby granted in for assessing
respect of the Interest payable on the Bonds of the said Com- rest, Dividends,
pany, and in respect of all Dividends, Annuities, Pensions, Annuities, Pen-
and Salaries payable by the said Company, and also in respect &c. payable by
of all other Profits and Gains chargeable with Duty under them.
this Act, and arising within any Office or Department under
sions, Salaries,
с
the
18
5° & 6° VICTORIÆ, Cap. 35.
to assess the
Duties on all
Annuities paid
by them, and on
the Management or Control of the said Company; which
Assessments shall be made under and subject to the Rules,
Regulations, and Exemptions contained in the several Sche-
dules under which the said Duties are respectively chargeable.
XXVIII. And be it enacted, That the Commissioners for
National Debt the Reduction of the National Debt shall be Commissioners for
executing this Act, and with the like Powers as aforesaid, for
the Purpose of assessing and charging the Duties hereby granted
in respect of all Annuities payable by them out of the Revenue
of the United Kingdom, and in respect of all Salaries and Peu-
sions payable in any Office or Department under their Manage-
ment or Control; and the said Commissioners shall make their
Assessments of the said Duties under and subject to the Rules,
Regulations, and Exemptions contained in the several Sche-
dules under which the said Duties are respectively chargeable.
and
Pensions.
XXIX. And be it enacted, That the said Commissioners
for Special Purposes shall be Commissioners under the Regu-
lations of this Act, and with the like Powers as aforesaid, for
the Purpose of assessing and charging the Duties hereby made
payable on all Dividends and Shares of Annuities payable out
of the Revenue of any Foreign State to any Persons, Corpo-
rations, Companies, or Societies in Great Britain, which shall
have been or shall be intrusted for such Payment to any Per-
son, Corporation, Company, or Society whatever in Great
Britain, other than and except the several Companies afore-
said, which Assessments shall be made under and subject to
the Rules, Regulations, and Exemptions contained in Schedule
(C.) of this Act.
Appointment of
Commissioners
for the Duties
on Offices in
the Courts or
XXX. And for the ordering, raising, levying, and paying
of the said Sums of Money hereby made payable on Offices
and Employments of Profit, be it enacted, That the Lord
public Depart- High Chancellor, the Judges, and the principal Officer or
ments.
Officers of each Court or public Department of Office under
Her Majesty throughout Great Britain, whether the same
shall be Civil, Judicial, or Criminal, Ecclesiastical or Commis-
sary, Military or Naval, shall respectively have Authority to
appoint Commissioners from and amongst the Officers of each
Court or Department of Office respectively; and the Persons
so appointed, or any Three or more of them, not in any Case
exceeding Seven, shall be Commissioners for executing this
Act in relation to the Offices in each such Court or Depart-
Power reserved ment respectively: Provided always, that in relation to each
to the Treasury Department of Office, not being One of Her Majesty's Courts,
the assessing of Civil, Judicial, or Criminal, or an Ecclesiastical or Commis-
public Depart-
sary Court, the Commissioners of Her Majesty's Treasury
ments.
shall, whenever they may think it expedient, settle and deter-
mine in what particular Departments Commissioners shall not
be appointed, and in such Case shall settle and determine in
what other Department of Office the Officers of that Depart-
with
ment
Commissioners
for Reduction of
Commissioners
for charging
Foreign Divi-
dends.
5° & 6° VICTORIÆ, Cap. 35.
19
ment wherein Commissioners shall not be appointed shall be
assessed; and also whenever there shall be any Default in the
Officers of any Department, or in any Court aforesaid, in ap-
pointing Commissioners, the said Commissioners of Her Ma-
jesty's Treasury shall, within the Time herein limited, appoint
fit and proper Persons to be Commissioners for executing this
Act in the several Courts or Departments of Offices aforesaid
for which they shall be appointed, from and amongst the
Officers in the several Departments respectively, uniting for
the Purposes of this Act, in Cases requiring the same, Two
or more Offices under the same Commissioners, but nevertheless
with distinct Officers from each Office so united for assessing
and collecting the Duties, as directed by this Act; and where
any Dispute shall arise touching the Department in which any
Office is executed, the said Commissioners of Her Majesty's
Treasury shall determine the same: Provided also, that where
the Commissioners of one Department shall execute this Act
in relation to any other Department, the Assessors and Col-
lectors for such other Department shall be appointed from the
Officers of such other Department with all the Powers and
Privileges appertaining to such Appointments: Provided also,
that where no Appointment shall be made of Commissioners
before the Expiration of the Time limited by this Act, the
Commissioners for executing this Act in relation to the Duties
on Lands and Tenements shall, on due Notice in the Manner
herein directed, execute this Act in their several Districts in
relation to the said Duties on Offices and Employments of
Profit exercised within the same Districts respectively; and
the Appointment of such Commissioners for Offices and Em-
ployments of Profit shall be notified to the Commissioners of
Stamps and Taxes; and the Want of such Notification in due
Time shall be deemed full Proof of Default in making such
Appointment.
for Duties on
Offices in
clesiastical Bo-
XXXI. And be it enacted, That the Speaker and the Commissioners
principal Clerk of either House of Parliament, the principal or
other Officers in the several Counties Palatine, and the Duchy Houses of Par-
of Cornwall, or in any Ecclesiastical Court, or in any inferior liament, Coun-
ties Palatine, in-
Court of Justice, whether of Law or Equity, or Criminal or ferior Courts,
Justiciary, or under any Ecclesiastical Body or Corporation, and under Ec-
whether Aggregate or Sole, throughout Great Britain, shall dies.
appoint Commissioners from and amongst the Persons exe-
cuting Offices in either House of Parliament, or in their re-
spective Departments of Office; and the Persons so appointed,
or any Three or more of them, not in any case exceeding Se-
ven, shall be Commissioners for executing this Act, in relation
to the Places, Offices, and Employments of Profit in each
House of Parliament, and in each such Department respec-
tively; which Appointments shall be made, and the Names
of the Commissioners shall be transmitted to the Commissioners
of
20
5° & 6° VICTORIE, Cap. 35.
of Stamps and Taxes within the Time herein limited, or in
default thereof such Appointments shall be made by the Com-
missioners of Her Majesty's Treasury: Provided, always,
that where no such Appointment as last mentioned shall be
made before the Expiration of the Time limited by this Act,
the Commissioners for executing this Act in relation to the
Duties on Lands and Tenements shall, in their several Dis-
tricts, on due Notice of such Default in the Manner herein
directed, also execute this Act in relation to the Duties on
such Offices or Employments of Profit exercised within the
same Districts respectively; and the Want of Notification of
any such Appointment to the Commissioners of Stamps and
Taxes, in due Time shall be deemed full Proof of Default in
making such Appointment.
Commissioners
XXXII. And be it enacted, That the Mayor, Aldermen,
for the Duties
ties and Bo-
roughs, and all
other Offices
not under the
Crown, in Coun-
ties, Ridings,
&c.
on Offices in Ci- and Common Council, or the principal Officers or Members, by
whatever name they shall be called, of every Corporate City,
Borough, Town, or Place, and of every Cinque Port, through-
out Great Britain, or any Three or more of them, not in any
case exceeding Seven, shall be Commissioners for executing
this Act, and the Powers herein contained, in relation to the
public Offices or Employments of Profit in such City, Corpo-
ration, and Cinque Port, and in every Guild, Fraternity, Com-
pany, or Society, whether Corporate or not Corporate, within
such City, Corporation, or Cinque Port; and that for all Of
fices or Employments of Profit (not being public Offices or
Employments of Profit under Her Majesty) in any County,
Riding, Shire, Stewartry, City, Liberty, Franchise, Town, or
Place, whether in the Appointment of the Lieutenant, Custos
Rotulorum, or the Justices or Magistrates, or Commissioners
for Aids or Taxes, or Sheriff of such County, Riding, Shire,
Stewartry, City, Liberty, Franchise, Town, or Place, or of any
Trustees or Guardians of any Trust or Fund in such County,
Riding, Shire, Stewartry, City, Town, or Place, and for all
Parochial Offices in such County, Riding, Shire, Stewartry,
City, Town, or Place, (except Corporate Offices in Cities, Cor-
porate Towns, Boroughs, or Places, or Offices in Cinque Ports,
as aforesaid,) the Commissioners for executing this Act in re-
lation to the Duties on Lands and Tenements shall, in their se-
veral Districts, also execute this Act in relation to the said Du-
ties on Offices in such County, Riding, Shire, Stewartry, City,
Liberty, Franchise, Town, or Place; and such respective Com-
missioners shall and may exercise any of the Powers contained
in this Act, in relation to any of the Duties herein mentioned,
for causing due Returns to be made from the respective Offi-
cers within their respective Jurisdictions, and for compelling
the Assessors to make their Assessments, and return the same,
and for the due Collection of and accounting for the said Du-
ties, and may act therein in all respects as fully and effectually
as
5° & 6° VICTORIÆ, Cap. 35.
21
ܝܐ
as any other Commissioners are hereby empowered to act in
relation to the said other Duties; provided the Monies col-
lected of the said Duties under the respective Commissioners
acting for such Offices in Corporate Cities, Boroughs, Towns,
or Places aforesaid, or in the Cinque Ports, or in the several
Counties, Ridings, Divisions, Shires, Stewartries, Cities, Liber-
ties, Franchises, Towns, and Places, shall be paid to the proper
Officer for Receipt for the County, Riding, Shire, or Stewar-
try, and not otherwise, and that the like Duplicates shall be de-
livered of such last-mentioned Duties as in other Cases where
the same are directed to be paid in like manner.
ers to be notified
in Default of
XXXIII. And be it enacted, That the appointment of Appointment
Commissioners for executing this Act in relation to the Duties of Commission-
on Offices and Employments of Profit as aforesaid shall be to the Stamp
notified to the Commissioners of Stamps and Taxes, within and Tax Offices;
One Calendar Month after the passing of this Act, with respect such Notifica-
to the First Assessment under the same, and within One Calen- tion, the Ap-
pointment to
dar Month after the Fifth day of April in any future year; devolve on the
and in default thereof the Appointment of such Commissioners Treasury, and
shall devolve on the Commissioners of Her Majesty's Treasury,
and on the Commissioners of the District, in succession as
aforesaid: Provided always, that such Appointment by the
Commissioners of Her Majesty's Treasury shall take place
within One Calendar Month after the Notification of such De-
fault as aforesaid from the Commissioners of Stamps and
Taxes; and in case of no Appointment as last aforesaid, noti-
fied to the Commissioners of Stamps and Taxes in like man-
ner, the execution of this Act shall devolve on the Commis-
sioners appointed for the District in relation to the Duties on
Lands, Tenements, and Hereditaments; and every such Ap-
pointment shall be until other Commissioners shall be appointed,
and may be renewed annually on or before the Fifth day of
April in each year during the continuance of this Act: Pro- Commissioners
vided always, that the Commissioners so to be appointed may appointed may
continue to act from year to year, so long as they are respec-
tively willing to act, without any new Appointment, unless it
shall be deemed expedient under the Powers of this Act that
any Department for which Commissioners have been appointed
should be Assessed under the Commissioners of any other De-
partment.
continue to act.
the Commis-
sioners of the
District to exc-
cute the Act.
on Pensions and
jesty.
XXXIV. And be it enacted, That for the better execution Commissioners
of this Act, so far as the same relates to the Duties hereby for the Duties
granted on Pensions or Stipends payable by Her Majesty, or Stipends pay-
out of the public Revenue, contained in Schedule (E.), and for able by Her Ma-
the ordering, raising, levying, and paying of the Duties hereby
made payable thereon, in cases not otherwise provided for by
this Act, the Paymasters of Civil Services, and such other per-
sons as the Commissioners of Her Majesty's Treasury shall
appoint, shall be Commissioners for executing this Act, and all
the
22
5° & 6° VICTORIE, Cap. 35.
purposes.
Parish and
Ward Offices,
Juries.
Commissioners XXXV. And be it enacted, That every Person acting as a
entitled to Cer-
tificates exempt-
Commissioner as aforesaid in the execution of this Act shall on
ing them from request be entitled unto a Certificate thereof under the hands
of the Commissioners of Stamps and Taxes, which Certificate
and serving on shall continue in force so long only as such Person shall con-
tinue to act as such Commissioner, and shall be revokable by
the Commissioners of Her Majesty's Treasury, by any instru-
ment in writing under their hands, when it shall appear to
them that such Person hath neglected to perform his duty as
such Commissioner; and the Person to whom such Certificate
shall have been granted shall, during the continuance thereof
in force, be discharged of and from all Parish and Ward Offices
within the Parish or Ward wherein such Person shall dwell,
and from serving on Juries in the County wherein such Person
shall dwell, which said Certificate shall be enrolled by the Clerk
of the Peace of the County or City in which the same shall be
granted, for which Enrolment the said Clerk of the Peace
shall have for his Fee the sum of One Shilling, and no more;
and the said Clerk of the Peace shall cause every Certificate
revoked in manner aforesaid to be taken off the Roll on notice
thereof to be given to him by the Commissioners of Stamps
and Taxes.
Appointment of
Assessors and
Collectors.
Officers for Re-
ceipt of Land
Tax and Assess-
ed Taxes, and
and Surveyors
of Assessed
the powers herein contained, in relation to the said last-men-
tioned Duties, or shall respectively appoint Commissioners
from and amongst the Officers of those Departments for such
to act in
the Execution
of this Act; and
to have the like
Powers as un-
der the Assess-
ed Taxes,
XXXVI. And be it enacted, That in England the Com-
missioners for General Purposes may appoint Assessors and
Collectors for the Duties granted by this Act in like manner
as Assessors and Collectors may be appointed under the said
Acts relating to the Duties of Assessed Taxes; and in Scot·
land the said Commissioners for General Purposes may in like
manner appoint Assessors for the said Duties hereby granted;
and the same Persons who now are or may be appointed Col-
lectors or Officers for collecting and receiving the Land Tax
and Assessed Taxes in Scotland under the authority of the
Act in that Behalf made, and none other, shall be Collectors
and Receivers of the Duties granted by this Act.
XXXVII. And be it enacted, That the Officers for Re-
ceipt of the Land Tax and Assessed Taxes appointed or to be
appointed by the Commissioners of Her Majesty's Treasury,
or by the Commissioners of Stamps and Taxes, and the In-
spectors and Surveyors appointed or to be appointed in like
Manner for the Duties of Assessed Taxes, shall be respectively
Officers for Receipt and Inspectors and Surveyors of the Duties
granted by this Act; and the said Commissioners for General
Purposes, and the said Additional Commissioners acting in the
execution of this Act, and the said Assessors and Collectors,
to be appointed as herein mentioned, and the said Officers for
Receipt
5° & 6° VICTORIÆ, Cap. 35.
23
Receipt and Inspectors and Surveyors respectively, shall be
and they are hereby respectively empowered and required to
do all things necessary for putting this Act in execution, with
relation to the said Duties hereby granted, in the like and in
as full and ample a manner as any Commissioners, Assessors,
Collectors, Officers for Receipt, Surveyors, or Inspectors are
authorised to put in execution the said Acts relating to the
said Duties of Assessed Taxes, or any Matter or Thing therein
contained, as well with respect to all Acts, Matters, and Things
to be done by, under, or before the said Additional Commis-
sioners, or by, under, or before the Commissioners for General
Purposes in their respective Districts or Departments, as by,
under, and before the said Commissioners for Special Purposes.
and others to
XXXVIII. And be it enacted, That every Person ap- Commissioners
pointed a Commissioner either for General or Special purposes, take the Oaths
or an additional Commissioner, or an Assessor or Collector, or in Schedule (F.)
a Clerk or Clerk's Assistant to the said respective Commis-
sioners, and every Inspector, Surveyor, and Officer for Receipt,
shall, before he shall begin to act in the execution of this Act,
so far as relates to the Duties contained in Schedule (D.),
take the Oath prescribed by this Act, and contained in the
Schedule marked (F.) applicable to such Officers respectively;
which Oath any one of the Persons appointed a Commissioner,
either for General or Special Purposes as aforesaid, or an Addi-
tional Commissioner, is hereby authorised to administer, (ex-
cept that every such Oath so to be administered to Com-
any
missioner for General or Special Purposes as aforesaid, or to an
Additional Commissioner, shall be administered by a Commis-
sioner for such General or Special Purposes, and not other-
wise), and which Oath so taken shall be subscribed by the
Party taking the same; and if any Person shall act as a Com-
missioner in relation to the Duties in Schedule (D.), except in
administering the Cath herein mentioned, or shall act as a
Clerk or Clerk's Assistant, or an Assessor, Collector, Inspector,
Surveyor, or Officer for Receipt, in relation to the Duties con-
tained in the said Schedule (D.), before he shall have taken
the Oath herein required to be taken by such Officer respec-
tively, he shall forfeit the sum of One hundred Pounds.
XXXIX. And be it enacted, That any Subject of Her Temporary Ab-
Majesty whose ordinary Residence shall have been in Great sentees to be
charged as Re-
Britain, and who shall have departed from Great Britain and sidents.
gone into any Parts beyond the Seas, for the Purpose only of
occasional Residence, at the Time of the Execution of this Act,
shall be deemed, notwithstanding such temporary Absence, a
Person chargeable to the Duties granted by this Act as a Per-
son actually residing in Great Britain, and shall be assessed
and charged accordingly (in manner herein-after directed,) upon
the whole amount of his Profits or Gains, whether the same
shall arise from Property in Great Britain or elsewhere, or
from
24
5° & 6° VICTORIÆ, Cap. 35.
sidents to be
charged after
Six Months
Residence.
from any Allowance, Annuity, or Stipend, (except as herein is
excepted,) or from any Profession, Employment, Trade, or
Temporary Re- Vocation, in Great Britain or elsewhere: Provided always,
that no person who shall on or after the passing of this Act
actually be in Great Britain for some temporary Purpose
only, and not with any View or Intent of establishing his
Residence therein, and who shall not actually have resided in
Great Britain at one Time or several Times for a Period
equal in the whole to Six Months in any One Year, shall be
charged with the said Duties mentioned in Schedule (D.) as a
Person residing in Great Britain, in respect of the Profits or
Gains received from or out of any Possessions in Ireland, or
any other of Her Majesty's Dominions, or any Foreign Pos-
sessions, or from Securities in Ireland, or any other of Her
Majesty's Dominions, or Foreign Securities; but neverthe-
less every such Person shall, after such Residence in Great
Britain for such Space of Time as aforesaid, be chargeable to
the said Duties for the Year commencing on the Sixth Day of
Persons depart April preceding: Provided also, that any Person who shall
ing Exemption, depart from Great Britain after claiming such Exemption,
and returning and shall again return to Great Britain on or before the Fifth
within the Year, Day of April next after such Claim made, shall be chargeable
to the said Duties as a Person residing in Great Britain for
the whole of the Year in which such Claim shall have been
made.
after claim-
to be charged.
Corporations
and Societies to
XL. And be it enacted, That all Bodies Politic, Corporate,
be charged with or Collegiate, Companies, Fraternities, Fellowships, or Socie-
ties of Persons, whether Corporate or not Corporate, shall be
chargeable with such and the like Duties as any Person will
quisite for As- under and by virtue of this Act be chargeable with, and that
Duties, and
their Officers to
do all Acts re-
sessment.
the Chamberlain or other Officer acting as Treasurer, Auditor,
or Receiver for the Time being of every such Corporation,
Company, Fraternity, Fellowship, or Society, shall be answer-
able for doing all such Acts, Matters, and Things, as shall be
required to be done by virtue of this Act, in order to the assess-
ing such Bodies Corporate, Companies, Fraternities, Fellow-
ships, or Societies to the Duties granted by this Act, and pay-
ing the same.
XLI. And be it enacted, That the Trustee, Guardian,
Tutor, Curator, or Committee of any Person, being an Infant,
or Married Woman, Lunatic, Idiot, or Insane, and having the
Direction, Control, or Management of the Property or Concern
of such Infant, Married Woman, Lunatic, Idiot or Insane
Ferson, whether such Infant, Married Woman, Lunatic, Idiot,
or Insane Person shall reside in Great Britain or not, shall be
chargeable to the said Duties in like Manner and to the same
Amount as would be charged if such Infant were of full Age,
or such Married Woman were sole, or such Lunatic, Idiot, or
Insane Person were capable of acting for himself; and any
Person
Trustees and
Guardians of
incapacitated
Persons to be
charged.
5° & 6° VICTORIÆ, Cap. 35.
25
in
Person not resident in Great Britain, whether a subject of Non-residents
Her Majesty or not, shall be chargeable in the Name of such the Names of
Trustee, Guardian, Tutor, Curator, or Committee, or of any their Factors or
Factor, Agent, or Receiver, having the Receipt of any Profits Agents.
or Gains arising as herein mentioned, and belonging to such
Person, in the like Manner and to the like Amount as would
be charged if such Person were resident in Great Britain, and
in the actual Receipt thereof; and every such Trustee, Guar-
dian, Tutor, Curator, Committee, Agent, or Receiver shall be
answerable for the doing of all such Acts, Matters, and Things
as shall be required to be done by virtue of this Act in order
to the assessing of any such Person to the Duties granted by
this Act, and paying the same.
sons of full Age,
not required to
Names and Re-
XLII. Provided always, and be it enacted, That no Trustee Trustees or
who shall have authorised the Receipt of the Profits arising Agents of Per-
from Trust Property by the Person entitled thereunto, or by resident in
the Agent of such last-mentioned Person, and which Person Great Britain,
shall actually receive the same under such authority, nor any do more than
Agent or Receiver of any Person being of full Age, and resident deliver Lists of
in Great Britain, (other than a Married Woman, Lunatic, sidences of such
Idiot, and Insane Person,) who shall return a List in the Man- Persons.
ner herein-after required of the Name and Residence of such
Person, shall be required to do any other Act for the Purpose
of assessing such Person, unless the Commissioners acting in
the Execution of this Act in respect of the Assessment to be
made on such Person shall require the Testimony of such
Trustee, Agent, or Receiver in pursuance of the Powers and
Authorities by this Act given.
XLIII. And be it enacted, That the Receiver appointed by Receivers of
Trust Property
the Court of Chancery, or by any other Court in Great Bri- appointed by
tain, having the Direction and Control of any Property in re- the Court of
spect whereof a Duty is charged by this Act, whether the Chancery or
Title to such Property shall be uncertain or not, or subject to chargeable.
any Contingency or not, or be depending or be not ascertained
by reason of any Dispute or other cause, shall be chargeable to
the said Duties in like Manner and to the like Amount as would
be charged if the said Property was not under the Direction
and Control of such Court, and the Title thereto was certain,
and not subject to any Contingency whatever; and every such
Receiver shall be answerable for doing all such Matters and
Things as shall be required to be done by virtue of this Act, in
order to the assessing of the Duties granted by this Act, and
paying the same.
Agents, Receiv-
XLIV. And be it enacted, That where any Person, being Trustees,
Trustee, Agent, Factor, or Receiver, Guardian, Tutor, Curator, ers, and Officers
or Committee of or for any Person, shall be assessed under this may retain the
Act in respect of such Person, or where any Chamberlain, upon them out
Treasurer, Clerk, or other Officer of any Corporation, Company, of Trust Monies.
Fraternity, or Society shall be so assessed in respect of such Cor-
Duties
D
poration,
26
5° & 6° VICTORIÆ, Cap. 35.
Married Women
sole Traders, or
Property, how
chargeable.
poration, Company, Fraternity, or Society as aforesaid, it shall
be lawful for every such Person who shall be so assessed, by
and out of the Money which shall come to his Hands as such
Trustee, Agent, Factor, or Receiver, Guardian, Tutor, Com-
mittee, or Curator as aforesaid, or as such Chamberlain,
Treasurer, Clerk, or other Officer, to retain so much and such
Part thereof from Time to Time as shall be sufficient to pay
such Assessment; and every such Trustee, Agent, Factor, or
Receiver, Guardian, Tutor, Committee, or Curator, Chamber-
lain, Treasurer, Clerk, or other Officer, shall be and is hereby
indemnified against every Person, Corporation, Company,
Fraternity, or Society whatsoever, for all Payments which he
shall make in pursuance and by virtue of this Act.
XLV. And be it enacted, That any Married Woman acting
as a sole Trader by the Custom of any City or Place, or other-
wise, or having or being entitled to any Property or Profits to
her sole or separate Use, shall be chargeable to such and the
like Duties, and in like Manner, except as herein-after is
mentioned, as if she were actually sole and unmarried: Pro-
vided always, that the Profits of any Married Woman living
with her Husband shall be deemed the Profits of the Husband,
and the same shall be charged in the Name of the Husband,
and not in her Name, or of her Trustee : Provided also, that
any Married Woman living in Great Britain separate from
her Husband, whether such Husband shall be temporarily
absent from her or from Great Britain, or otherwise, who
shall receive any Allowance or Remittance from Property out
of Great Britain, shall be charged as a Feme Sole if entitled
thereto in her own Right, and as the Agent of the Husband if
she receive the same from or through him, or from his Property
or on his Credit.
Commissioners
sessors;
XLVI. And be it enacted, That for the ordering, raising,
to summon As- and levying the said Duties the respective Commissioners for
General Purposes at the First Meeting to be held under this
Act, or at a Meeting to be appointed for that Purpose, shall
direct their Precepts to such Persons as shall have been ap-
pointed Assessors for the Execution of this Act, or in case no
such Appointment shall have been made, then to the Assessors
for the Land Tax, or the Duties of Assessed Taxes in their
respective Districts, requiring them to appear before the said
Commissioners at such Time and Place as they shall appoint;
and on the Appearance of such Assessors the said Commissioners
Oaths to them; shall administer to them the Oath required by this Act to be
taken by them, and issue to them their Warrants of Appoint-
them their In- ment as Assessors in the Execution of this Act, signed by such
Commissioners, together with such Instructions duly filled up
as shall be necessary for carrying this Act into execution; and
the said Assessors shall duly serve and deliver, in the respective
Parishes or Places for which they may be appointed, as well
to administer
and deliver to
structions.
the
Assessors to
serve Notices
and Precepts.
5° & 6° VICTORIÆ, Cap. 35.
27
the Notices herein-after particularly directed to be served by
them, as also all other Notices and Precepts, by whomsoever
signed, which are or may be directed or required to be given
by or in pursuance of this Act; and the said Assessors shall
duly verify the Service of all such Notices and Precepts.
Persons to de-
XLVII. And be it enacted, That the Assessors to be ap-
pointed to execute this Act shall, within the Time and in the on Church
Manner directed by the Precept of the Commissioners for Doors requiring
General Purposes, cause General Notices to be affixed on or liver Lists.
near to the Door of the Church or Chapel and Market House
or Cross (if any) of the City, Town, Parish, or Place for which
such Assessors act; and if such City, Town, Parish, or Place
shall not have a Church or Chapel, or Market House or Cross,
then on the Church or Chapel nearest to such City, Town,
Parish, or Place, requiring all Persons who are by this Act
required to make out and deliver any List, Declaration, or
Statement to make out and deliver to the respective Assessors
or Commissioners, or to their Clerk, at their respective Offices
to be described in such Notice, and as therein directed, all such
Lists, Declarations, and Statements accordingly, within such
Time as shall be limited by such Precept, and which shall
not in any Case be later than Twenty-one Days from the Date
of such Precept; and such General Notices shall, when the
same shall be affixed as aforesaid, be deemed sufficient Notice
to all Persons resident in such City, Town, Parish, or Place,
and the affixing of the same in manner aforesaid shall be
deemed good Service of such Notice; and the said respective
Assessors shall cause the said Notices to be from Time to Time
replaced, if necessary, for the Space of Ten Days before the
Time required for the Delivery of such Lists, Declarations, and
Statements as aforesaid; and every Person wilfully tearing,
defacing, or obliterating any such Notice so affixed shall forfeit
any Sum not exceeding Twenty Pounds.
liver Notices at
deliver State-
XLVIII. Provided always, and be it enacted, That the said Assessors to de-
Assessors shall, within the Time directed by the Precept of the Houses of
the said Commissioners, give Notice to every Person charge- Persons charge-
able to the said Duties in respect of any Property or Profits able, who are to
situate or arising within the Limits of the said Places where ments.
such Assessors shall act, or leave such Notice at his Dwelling
House or Place of Residence, or on the Premises to be charged
by such Assessment within such Limits, requiring every such
Person to prepare and deliver, in manner directed by this Act,
all such Lists, Declarations, and Statements as they are respec-
tively required to do by this Act, within such Time as shall be
limited by such Precept; and if any Person residing within
any Parish or Place at the Time such General Notice as afore-
said shall be given, or to whom such Notice shall be personally
given, or at whose Dwelling House or Place of Residence the
same
Assessors to fix
General Notices
28
5° & 6° VICTORIÆ, Cap. 35.
Lists and State-
ments, where to
be delivered.
same shall be left, or if any Person occupying any Property or
engaged in any concern within such Limits, on whom such
Notice shall be served in manner aforesaid, or for whom such
Notice shall be left on the Premises to be charged as aforesaid,
after Notice thereof, shall refuse or neglect to make out such
Lists, Declarations, or Statements as may be applicable to
such Person, and as the Case may require, and deliver the
same in manner directed by this Act, within the Time limited
in such Notice, then such Commissioners shall forthwith issue
a Summons under their Hands to such Person making default
as aforesaid, in order that the Penalty for such Refusal or Ne-
glect may be duly levied; and the said Commissioners shall
moreover proceed to assess or cause to be assessed every Per-
son making such Default in the Manner herein directed.
XLIX. And be it enacted, That every such List, Declara-
tion, or Statement of the Profits to be charged as aforesaid
shall be delivered to the Assessor of the same Parish or Place,
except Statements containing the Amount of Profits charge-
able under Schedule (D.) of this Act, in such Cases where the
Commissioners acting for such Parish or Place shall have
caused to be inserted in the Notice that an Office is opened for
the Receipt of Statements of Profits, and a proper Person ap-
pointed to receive the same, and the Time and Place of At-
tendance, in which Cases the Delivery of such Statements to
be charged under the said Schedule (D.) shall be made at such
Office to the Person there appointed to receive the same: Pro-
vided always, that in Cases where the Parties to be charged
under the said Schedule (D.) shall give Notice of their Desire
to be assessed for the said Duties by the Commissioners for
Special Purposes, such Statements of Profits chargeable under
the said Schedule (D.) shall be delivered, together with such
Notice, to such Assessor as aforesaid, to be by him transmitted
to the Inspector or Surveyor of the District.
L. And be it enacted, That every Person, when required
so to do by any Notice given in pursuance of this Act, shall,
within the Period to be mentioned in such Notice, prepare and
deliver to the Assessor of the Parish or Place where such Per-
son shall reside a List in Writing, containing to the best of his
Belief the proper Name of every Lodger or Inmate resident in
his Dwelling House, and of other Persons chiefly employed in
his Service, whether resident in such Dwelling House or not,
and the Place of Residence of such of them as are not resident
in such Dwelling House, and also of any such Lodger or In-
mate who shall have any ordinary Place of Residence elsewhere
at which he is entitled, under the Regulations of this Act, to
be assessed, who shall be desirous of being so assessed at such
Place of ordinary Residence; which Lists shall be signed by
the respective Parties delivering the same, and shall severally
be
Persons to deli-
ver in Lists of
the Names of
Lodgers, In-
mates, and
others.
1
5° & 6° VICTORIÆ, Cap. 35.
29
sident in their
be made out in such Form as shall be directed under the Au-
thority of this Act: Provided always, that no Person required Omission of
by this Act to deliver a List of Lodgers, Inmates, or other Persons not re-
Persons aforesaid shall be liable to the Penalties herein-after Dwelling
mentioned, or either of them, for any Omission of the Name or Houses, if ex-
empted from
Residence of any Person in his Service or Employ, and not re- Duty, not sub-
sident in his Dwelling House, if it shall appear to the Commis- ject to Penalty.
sioners for executing this Act, on Inquiry before them, that
such Person is entitled to be exempted from the Payment of
all and every the Duties hereby granted.
liver in Lists in
charged.
LI. And be it enacted, That every Person who shall be in Persons acting
the Receipt of any Money or Value, or the Profits or Gains for others to de-
arising from any of the Sources mentioned in this Act, of or order to the
belonging to any other Person, in whatever Character the same Duty being duly
shall be received, for which such other Person is chargeable
under the Regulations of this Act, or would be so chargeable if
he were resident in Great Britain, shall within the like Pe-
riod prepare and deliver, in manner before directed, a List in
Writing, in such Form as this Act requires, signed by him,
containing a true and correct Statement of all such Money,
Value, Profits, or Gains, and the Name and Place of Abode
of every Person to whom the same shall belong, together with
a Declaration whether such Person is of full Age, or a Married
Woman living with her Husband, or a Married Woman
for whose Payment of the Duty hereby charged on her the
Husband is not accountable by this Act, or resident in Great
Britain, or an Infant, Idiot, Lunatic, or Insane Person, in
order that such Person, according to a Statement, to be de-
livered as herein mentioned, may be charged either in the Name
of the Person delivering such List, if the same shall be so
chargeable, or in the Name of the Person to whom such Pro-
perty shall belong, if of full Age, and resident in Great Bri-
tain, and the same be so chargeable by this Act; and every
Person acting in such Character jointly with any other Person
shall deliver a List of the Names and Places of Abode of every
Person joined with him at the Time of delivering such List,
and to the same Person to whom such List shall be delivered.
be delivered of
of Profits.
LII. And be it enacted, That every Person chargeable Statements to
under this Act shall, when required so to do, whether by any the annual Va-
general or particular Notice given in pursuance of this Act, lue of Property
within the Period to be mentioned in such Notice as aforesaid, and Amounts
prepare and deliver to the Person appointed to receive the
same, and to whom the same ought to be delivered, a true and
correct Statement in Writing, in such Form as this Act re-
quires, and signed by the Person delivering the same, contain-
ing the annual Value of all Lands and Tenements in his Occu-
pation, whether the same be situate in One or more Parish or
Parishes, and the Amount of the Profits or Gains arising to
such Person from all and every the Sources chargeable under
this
30
5° & 6° VICTORIÆ, Cap. 35.
Trustees and
Agents of Per-
sons incapaci-
tated or not re-
sident in Great
Britain to be
charged.
this Act, according to the respective Schedules thereof, which
Amount shall be estimated for the Period and according to the
respective Rules contained in the respective Schedules of this
Act; to which Statement shall be added a Declaration, that
the same is estimated on all the Sources contained in the said
several Schedules, describing the same, after setting against or
deducting from such Profits or Gains such Sums, and no other,
as are allowed by this Act; and every such Statement shall be
made exclusive of the Profits and Gains accrued or accruing
from Interest of Money, or other annual Payment arising out
of the Property of any other Person, for which such other Per-
son ought to be charged by virtue of this Act.
LIII. And be it enacted, That every Person who shall act
in any Character as aforesaid for any other Person, who by
reason of any such Incapacity as aforesaid, or by reason of his
not being resident in Great Britain, cannot be personally
charged by virtue of this Act, shall also, within the like Period,
deliver to the Person appointed to receive the same under this
Act, and to whom the same ought to be delivered, and in the
same District in which the Person delivering such List ought
to be charged on his own Account, a true and correct State-
ment in Writing, signed by him, and to be made in such Form
as this Act requires, of the Amount of the Profits and Gains
to be charged on him on account of such other Person, esti-
mated during the Period and according to the Rules contained
in the said respective Schedules, together with such Declara-
tion of the Manner of estimating the same as aforesaid: Pro-
vided always, that where Two or more such Persons shall be
liable to be charged for the same Person, One Return only
shall be required, and such Return shall be made by them
jointly, or by One or more of them on behalf of himself or
themselves and the rest of the Persons so liable, and it shall
be lawful for them to give Notice in Writing to the Commis-
sioners acting in each District where they shall be called upon
for such Statement, in what Parish or Place, or Parishes or
Places, they are respectively chargeable by this Act on their
own Account, and in which of the said Parishes or Places
they are desirous of being so charged on the Behalf of such
other Person for whom they so act in any of the Characters
before mentioned, and they shall be assessed accordingly by
One Assessment in such Parish or Place, provided any One of
such Persons shall be liable to be charged on his own Account
in such Parish or Place; and if more than One Assessment
shall be made on such Persons, or any of them, on the same
Account, Relief shall be granted from such Double Assess-
ment by like Applications to the Commissioners as are allowed
in other Cases by this Act.
LIV. And be it enacted, That every such Officer before
pare Statements described of any Corporation, Fraternity, Fellowship, Com-
Officers of Cor-
porations to pre-
pany,
5° & 6° VICTORIA,. Cap. 35.
31
annual Profits
pany, or Society shall also, within the like period, prepare and of Profits and
deliver in like form and manner a true and correct Statement Gains to be
charged, esti-
of the Profits and Gains to be charged on such Corporation, mated on the
Fraternity, Fellowship, Company, or Society, computed ac- before Dividend
cording to the Directions of this Act, together with such De- made.
claration of the manner of estimating the same as aforesaid;
and such Estimate shall be made on the Amount of the An-
nual Profits and Gains of such Corporation, Fraternity, Fel-
lowship, Company, or Society, before any Dividend shall have
been made thereof to any other Persons, Corporations, or Com-
panies having any share, Right, or Title in or to such Profits
or Gains; and all such other Persons, and Corporations or
Companies, shall allow out of such Dividends a proportionate
Deduction in respect of the Duty so charged: Provided al-
ways, that nothing herein-before contained shall be construed
to require in such Statement the Inclusion of Salaries, Wages,
or Profits of any Officer of such Corporation, Fraternity, Fel-
lowship, Company, or Society, otherwise chargeable under this
Act: Provided also, that the Statements of the several Com- Proviso for
panies of the East India and South Sea shall be made ex- East India and
clusive of the Dividends and the Profits attached thereto, and South Sea Com-
to be divided amongst the Proprietors of the respective Stocks panies.
belonging to such Companies.
Statements of
tion before Com-
Duty;
LV. And be it enacted, That if any Person who ought by Penalty on Per-
sons neglecting
this Act to deliver any List, Declaration, or Statement as to deliver in
aforesaid shall refuse or neglect so to do within the time limited Lists;
in such Notice, or shall under any pretence wilfully delay the
delivery thereof, and if Information thereof shall be given, and
the Proceedings thereupon shall be had, before the Commis-
sioners acting in the execution of this Act, every such Person if on Informa-
shall forfeit any sum not exceeding Twenty Pounds, and Treble missioners, 201
the Duty at which such Person ought to be charged by virtue and Treble
of this Act, such Penalty to be recovered as any Penalty con-
tained in this Act is by Law recoverable, and the increased
Duty to be added to the Assessment, but, nevertheless, subject
to such Stay of Prosecution or other Proceedings by a subse-
quent Delivery of Such List, Declaration, or Statement in the
Case following; (that is to say,) if any Trustee, Agent, or Re-
ceiver, or other Person hereby required to deliver such List,
Declaration, or Statement on behalf of any other Person, shall
deliver an imperfect List, Declaration, or Statement, declaring
himself unable to give a more perfect List, Declaration, or
Statement, with the Reasons for such Inability, and the said
Commissioners shall be satisfied therewith, the said Trustee,
Agent, or Receiver, or other Person as aforesaid, shall not be
liable to such Penalty in case the Commissioners shall grant
further time for the Delivery thereof; and such Trustee, Agent,
Receiver, or other Person shall, within the time so granted,
deliver a List, Declaration, or Schedule, as perfect as the na-
ture
Ma
32
5° & 6° VICTORIÆ, Cap. 35.
ture of the case will enable him to prepare and deliver; and
every Person who shall be prosecuted for any such Offence by
Action or Information in any of Her Majesty's Courts, and
who shall not have been assessed in Treble the Duty as afore-
said, shall forfeit the sum of Fifty Pounds.
LVI. Provided always, and be it enacted, That no Person
to or on whom the Assessor shall not have delivered or served
a particular Notice as aforesaid shall be liable to the Penalties
liable to Penalty before mentioned, or either of them, for not delivering such
Persons to
whom Notices
have not been
delivered not
if exempt.
Statement as before required, if it shall appear to the Commis-
sioners for executing this Act, on Inquiry before them, that
such Person is entitled to be exempted from the Payment of
all and every the Duties hereby granted.
if on Informa-
tion in a Court
of Law, 50%.
Assessors to
LVII. And be it enacted, That the Assessor shall make
make out a List out an Alphabetical List, and deliver the same to the Inspector
of the Persons
on whom No-
tices have been
served.
or Surveyor of the District, containing the Names of all Per-
sons to or on whom such Notices have been delivered or served
in pursuance of this Act, and the Names of all Persons having
Property or Profits chargeable under this Act, within the Li-
mits of such Assessor, distinguishing the Persons who have
duly made their Returns, and the Persons who have omitted
to make such Returns, and the Persons who have given Notice
to be assessed by the Commissioners for Special Purposes, and
also the Persons who shall have been returned as Lodgers or
Inmates within such Limits, or as chargeable within but hav-
ing a Residence out of such Limits; and if such Assessor shall
have neglected to give Notice to any Person to whom the same
Persons omitted. ought to be delivered, the Inspector or Surveyor may at any
time afterwards cause such Notice to be delivered to or served
on such Person, and may also from time to time cause the like
Notice to be delivered to or served on any person coming to
reside in any Parish or Place after the Expiration of such
Notices.
Inspector or
Surveyor may
serve Notice on
Assessors to ve-
rify the Delivery
of Notices, and
the affixing of
General No-
tices.
Penalty, 201.
LVIII. And be it enacted, That the Assessor for every
Parish or Place shall personally appear before the said Com-
missioners at such Meeting as the said Assessor shall be ap-
pointed to attend, and shall then and there make Oath before
the said Commissioners that the several Notices required to be
delivered to Householders and Occupiers, and also to Lodgers
and Inmates, by this Act, have been duly served in the Manner
required by this Act, to the best of his Knowledge, and that
general Notices to the Effect mentioned in this Act have been
duly affixed, in the Manner hereby required, on such proper
Places within the City, Town, or Place for which such Asses-
sor shall act, as by this Act is required, and that the List de-
livered by him to the Inspector or Surveyor contains the Name
of every Person to or on whom such Notices ought to be de-
livered or served according to the Directions of this Act, within
the Knowledge of such Assessor; and every Assessor who
shall
5° & 6° VICTORIÆ, Cap. 35.
33
shall neglect to appear before such Commissioners, or refuse to
make such Oath, or who shall have omitted or neglected to
return to such Inspector or Surveyor the Name of any Person
whose name ought to be included in any such List as by this
Act is required, shall forfeit any Sum not exceeding Twenty
Pounds.
made by the
Clerks of Re-
to Commis-
LIX. And be it enacted, That the Clerks to the said respec- Abstract to be
tive Commissioners shall with all convenient Speed abstract the
Returns of Statements delivered to such Commissioners by the turns of State-
Assessors, or at their Office by the respective Parties, into ments delivered
Books to be provided for that Purpose, and according to such sioners.
Forms as shall be transmitted to them from the Head Office
for Stamps and Taxes, such Abstracts to contain the Names
of the Persons making such Returns, and the several Amounts
of Profits returned by them respectively, to be laid before and
delivered to the said Commissioners; and all such Returns shall
be numbered and filed in the Office of the said Commissioners,
and carefully kept so long as the Accounts of the said Duties
for such District, or any Part thereof, shall remain unpaid to
Her Majesty; to all which Books any Inspector or Surveyor Inspectors may
who shall have taken the Oath herein prescribed before the have Access to
and take Copics
Commissioners acting for the same Districts respectively shall from Books
have free Access at all seasonable Times, and shall take such containing such
Copies thereof, or of such Parts thereof, or Extracts from the
same, as he shall deem necessary in order to the due execution
of this Act.
Abstracts.
LX. And be it enacted, That the Duties hereby granted Duties in Sche-
dule (A.) to be
and contained in the said Schedule marked (A.) shall be as- charged under
sessed and charged under the following Rules, which Rules the following
shall be deemed and construed to be a Part of this Act, and Rules.
to refer to the said Duties, as if the same had been inserted
under a special Enactment.
SCHEDULE (A.)
No. I.-General Rule for estimating Lands, Tenements,
Hereditaments, or Heritages mentioned in Schedule (A.)
The annual Value of Lands, Tenements, Hereditaments, or Annual Value
Heritages charged under Schedule (A.) shall be understood to be ascertained
by this Rule, ex-
to be the Rent by the Year at which the same are let at cept as after
Rack Rent, if the Amount of such Rent shall have been stated.
fixed by Agreement commencing within the Period of Seven
Years preceding the Fifth Day of April next before the
Time of making the Assessment, but if the same are not so
let at Rack Rent, then at the Rack Rent at which the same
are worth to be let by the Year; which Rule shall be con-
strued to extend to all Lands, Tenements, and Heredita-
ments, or Heritages, capable of actual Occupation, of what-
ever Nature, and for whatever Purpose occupied or enjoyed,
E
and
CA
5° & 6° VICTORIÆ, Cap. 35.
Manner of
charging cer-
tain Properties,
&c.
Ecclesiastical
Dues.
The annual Value of all the Properties herein-after described
shall be understood to be the full Amount for One Year, or
the average Amount for One Year, of the Profits received
therefrom within the respective Times herein limited:
Tithes in Kind. First.—Of all Tithes, if taken in Kind, on an Average of the
Tithes com-
pounded.
Manors.
Fines.
**
and of whatever Value, except the Properties mentioned in
No. II. and No. III. of this Schedule.
Other Profits
from Lands.
No. II.-Rules for estimating the Lands, Tenements,
Hereditaments, or Heritages herein mentioned, which
are not to be charged according to the preceding General
Rule.
Three preceding Years:
Second. Of all Dues and Money Payments in right of the
Church or by Endowment, or in lieu of Tithes (not being
Tithes arising from Lands,) and of all Teinds in Scotland,
on the like Average:
Third. Of all Tithes arising from Lands, if compounded for,
and of all Rents and other Money Payments in lieu of Tithes
arising from Lands (except Rent-charges confirmed under
the Act passed for the Commutation of Tithes,) on the
Amount of such Composition, Rent, or Payment for One
Year preceding:
The said Duty in each Case to be charged on the Person
entitled to such Tithes or Payments, or his Lessee or Tenant,
Agent or Factor, except in the Cases mentioned in the Fourth
Rule of No. IV. of Schedule (A.):
Fourth.-Of Manors and other Royalties, including all Dues
and other Services, or other casual Profits, (not being Rents
or other annual Payments reserved or charged,) on an Ave-
rage of the Seven preceding Years, to be charged on the Lord
of such Manor or Royalty, or Person renting the same:
Fifth. Of all Fines received in consideration of any Demise
of Lands or Tenements (not being Parcel of a Manor or
Royalty demisable by the Custom thereof) on the Amount
so received within the Year preceding by or on account of
the Party; provided that in case the Party chargeable shall
prove, to the Satisfaction of the Commissioners for General
Purposes in the District, that such Fines, or any part thereof,
have been applied as productive Capital, on which a Profit
has arisen or will arise otherwise chargeable under this Act,
for the Year in which the Assessment shall be made, it
shall be lawful for the said Commissioners to discharge the
Amount so applied from the Profits liable to Assessment
under this Rule:
Sixth. Of all other Profits arising from Lands, Tenements,
Hereditaments, or Heritages not in the actual Possession or
Occupation of the Party to be charged, and not before enu-
merated, on a fair and just Average of such Number of
Years
5° & 6° VICTORIÆ, Cap. 35.
35
I
Years as the said Commissioners shall, on the Statement of
the Party to be charged, judge proper, (except such Profits
as may be liable to Deduction in pursuance of the Ninth or
Tenth Rule in Number IV. herein-after mentioned,) to be
charged on the Receivers of such Profits, or the Persons en-
titled thereto.
No. III-Rules for estimating the Lands, Tenements,
Hereditaments, or Heritages herein-after mentioned
which are not to be charged according to the preced-
ing General Rule.
The annual Value of all the Properties herein-after described Manuer of
shall be understood to be the full Amount for One Year, or other Proper-
charging certain
the Average Amount for One Year, of the Profits received ties.
therefrom within the respective Times herein limited.
First. Of Quarries of Stone, Slate, Limestone, or Chalk, on Quarries.
the Amount of Profits in the preceding Year:
Second. Of Mines of Coal, Tin, Lead, Copper, Mundic, Mines.
Iron, and other Mines, on an Average of the Five preced-
ing Years, subject to the Provisions concerning Mines con-
tained in this Act:
Mag
Third. Of Iron Works, Gas Works, Salt Springs or Works, Ironworks, &c.
Alum Mines or Works, Waterworks, Streams of Water,
Canals, Inland Navigations, Docks, Drains, and Levels,
Fishings, Rights of Markets and Fairs, Tolls, Railways
and other Ways, Bridges, Ferries, and other Concerns of
the like Nature, from or arising out of any Lands, Tene-
ments, Hereditaments, or Heritages, on the Profits of the
Year preceding:
Three Rules
The Duty in each of the last Three Rules to be charged Duty in last
on the Person, Corporation, Company, or Society of Per- how to be
sons, whether Corporate or not Corporate, carrying on the charged.
Concern, or on their respective Agents, Treasurers, or other
Officers having the Direction or Management thereof, or
being in the Receipt of the Profits thereof, on the Amount
of the Produce or Value thereof, and before paying, ren-
dering, or distributing the Produce or the Value, either
between the different Persons or Members of the Corpora-
tion, Company, or Society engaged in the Concern, or to
the Owner of the Soil or Property, or to any Creditor or
other Person whatever having a Claim on or out of the said
Profits; and all such Persons, Corporations, Companies,
and Societies respectively shall allow out of such Produce
or Value a proportionate Deduction of the Duty so charged,
and the said Charge shall be made on the said Profits ex-
clusively of any Lands used or occupied in or about the
Concern:
S
The Computation of Duty arising in respect of any such Duty on Mines
Mine to be charged on
36
5° & 6° VICTORIÆ, Cap. 35.
the Company
jointly, but any
Adventurer may
claim to be
charged sepa-
rately, in order
to set off his Loss
in one Concern
against his
Profits in an-
other.
Mine carried on by a Company of Adventurers shall be
made and stated jointly in One Sum; provided that if any
Adventurer shall declare his Proportion or Share in such
Concern, in order to a separate Assessment, it shall be law-
ful to charge such Adventurer separately, and nothing herein
contained shall be construed to restrain any Adventurer so
separately assessed from deducting or setting against his
Profits acquired in One or more of such Concerns his Loss
sustained in any other of the said Concerns, over and above
the Profits thereof, provided that such Loss shall not exceed
the proportion of such Adventurer which shall have been
duly proved by the Company in their Computation of Duty,
and shall have been allowed by the respective Commission-
ers, and in every such Case One Assessment only shall be
made on the Balance of such Profit and Loss of the Adven-
turer so separating his Account in the Parish or Place where
such Adventurer shall be chargeable to the greatest Amount,
and the Amount of each Person's Share so proved and al-
lowed shall be deducted from the general Assessment of the
Company or Companies to which such Adventurer shall
belong, and the respective Commissioners shall cause the
Assessments on the said Companies to be rectified as the
Case may require; and the Certificate of the Commissioners
making such separate Assessment shall be an Authority to
the Commissioners acting in another District to cause the
Assessments on the respective Companies to which such As-
sessment shall belong to be rectified; and in case such Loss
shall arise in a different District than where such separate
Assessment shall be to be made, the Certificate of the Com-
missioners acting for such other District of the Amount of
such Loss, and the Proportion of such Adventurer therein,
shall be Proof of the Deduction to be made by the Com-
missioners making such Assessment.
No. IV.-Rules and Regulations respecting the said
Duties.
in the Parish:
To be charged First.-All Properties chargeable to the Duties in Schedule
(A.) shall be charged in the Parish or Place where the same
are situate, and not elsewhere, except as herein-after is ex-
cepted:
Except Canals,
Railways, &c.,
which are to be
charged where
the general Ac-
counts are made
up.
Provided that the Profits arising from Canals, Inland
Navigations, Streams of Water, Drains, or Levels, or from
any Railways or other Roads or Ways of a public Nature.
and belonging to or vested in any Company of Proprietors
or Trustees, whether Corporate or not Corporate, may be
stated in one Account, and charged in the City, Town, or
Place at or nearest to the Place where the general Accounts
of such Concern shall have been usually made up; and it
shall
5° & 6° VICTORIÆ, Cap. 35.
37
shall be lawful for the said Proprietors or Trustees, having Duties may be
paid the Duties so chargeable, either to deduct a just Pro- deducted from
Interest payable
portion thereof from the Interest payable to the Creditors to Creditors.
of the said Properties, or any of them, or to pay such In-
terest in full, without making any such Deduction; and it
shall be lawful for the said Creditors to receive such Interest
in full, and they shall not be liable thereupon to the Penalty
herein-after contained:
tion to be charg-
Provided also, that the Profits arising from any Manor Manors extend-
ing into different
or Royalty which shall extend into different Parishes may Parishes, and
be assessed in One Account in the Parish where the Court Fines, where to
be charged.
for such Manor or Royalty shall have been usually held:
Provided also, that the Profits arising from all Fines re-
ceived by the same Person, Body Politic or Corporate,
or Company, may be assessed in One Account, where the
Person to be charged under the Regulations of this Act
shall reside:
Second.-All Lands occupied by the same Person shall be Lands in the
brought into every Account thereof required to be delivered same Occupa-
by such Person under this Act, whether the same shall be ed according to
occupied by such Person as Owner or Tenant, or as Tenant the Parishes.
under distinct Owners, or shall be situate in the same or in
different Parishes or Districts, but the Charge thereon shall
be in each Parish or District in proportion to the Value of
the Property situate therein, of which Proportions the Oc- Proportions in
cupier shall be required to deliver an Account in each Parish each Parish, and
wherein any Part of such Lands is situate, and a separate tinct owners, to
belonging to dis-
Estimate shall be given of Lands in the same Occupation be stated.
belonging to distinct Owners; and if any Occupier of Lands
situate in different Parishes or Places shall wilfully omit to
deliver an Account of the Lands so occupied in each Parish
or Place, although such Occupier may not reside in One or
more of such Parishes or Places, he shall be charged for the
Lands so omitted at Treble the Rate contained in this Act,
over and above the Penalty herein imposed:
ent Parishes to
either where the
Provided always, that Lands held under the same De- Lands in differ-
mise, or in the Occupation of the same Person as Owner, al- be charged in
though situate in different Parishes, but wholly in the same Proportions
District of Commissioners, may be charged in either Parish, cannot be ascer-
at the Discretion of the said Commissioners, if they shall be tained.
satisfied that the Proportion in each Parish, either in respect
of Quantity, Rent, or Value of the said Lands, cannot be
ascertained; and if the said Lands extend into different Dis-
tricts of Commissioners, then the Assessment shall be made
in that District where the Occupier of such Lands doth re-
side:
107, charged on
Third.-For any Dwelling House in the Occupation of a Houses under
Tenant which, with the Buildings or Offices belonging Landlords.
thereto and the Land occupied therewith, shall be under the
annual
38
5° & 6° VICTORIÆ, Cap. 35.
Tithes may be
charged on Oc-
cupiers of Land.
Mines failing,
how to be
charged.
If failed, the As-
sessment may be
discharged.
Mines to be
charged whero
situate, or pro-
duce manufac-
tured.
Duties in cer-
tain Cases to be
estimated ac-
cording to Pro-
fits accrued
sincc Com-
mencement of
possession.
annual Value of Ten Pounds, and for all Lands and Tene-
ments let to any Tenant for a less Period than One Year,
the Assessment thereupon shall be made on the Landlord,
but so as not to impeach the Remedy of Recovery of the
Duty from the Occupier, in default of Payment by the
Landlord:
Fourth. For any Compositions, Rents, or other Payments in
lieu of Tithes, the Assessment thereupon may, if the Com-
missioners think fit, be made on the respective Occupiers of
the Lands from which such Tithes arise, or on the respective
Persons liable to the Payment of such Compositions, Rents,
or other Payments; and the said Commissioners may direct
Notices to be delivered to such Persons respectively, for the
Purpose of obtaining Returns of the Value of such Com-
positions, Rents, and Payments, subject to the like Penalties
and under the Regulations of this Act for Returns of the
annual Value of Lands:
Fifth. If any Mine, enumerated in the Fifth Rule, No. III.,
of this Schedule, has, from some unavoidable Cause, been
decreased and is decreasing in the annual Value thereof, so
that the Average of Five Years will not give a fair and just
Estimate of the annual Value thereof, it shall be lawful, after
due Proof before the Commissioners for General Purposes in
the District where such Mine shall be situate, to compute
such annual Value on the actual Amount of such Profits
and Gains in the preceding Year ending as aforesaid, subject
to such Abatement on account of Diminution of Duty within
the current Year as is herein provided in other Cases; and
if any such Mine shall, from some unavoidable Cause, have
wholly failed, it shall be lawful for the said Commissioners,
on due Proof thereof, wholly to discharge any Assessment
made thereon:
Wigg
Provided always, that whenever any such Mine shall be
situate, or the Produce thereof shall be manufactured, in any
Place other than where the Produce thereof shall be sold,
the Profits arising therefrom shall be assessed and charged
in the Parish and District where the said Mine is situate, or
where the Produce thereof is manufactured, and not else-
where:
Sixth. If in estimating the Value of any of the Properties
enumerated in No. II. or No. III. of this Schedule, as be-
fore mentioned, it shall appear that the Account required by
the said Rules cannot be made out by reason of the Posses-
sion or Interest of the Party to be charged thereon having
commenced within the Time for which the Account is di-
rected to be made out, the Profits of One Year shall be
estimated in proportion to the Profits received within the
Time elapsed since the Commencement of such Possession
or Interest:
Seventh.-
Op
5° & 6° VICTORIAE, Cap. 35.
39
reign Ministers
Seventh. The Duty to be charged under this Schedule, in Houses of Fo-
respect of any House or Tenement occupied by any accre- charged on
dited Minister from any Foreign Prince or State, shall be Landlord.
charged and paid by the Landlord or Person immediately
entitled to the Rent of the said House or Tenement :
Eighth.-The Duty to be charged in respect of any House, Official Houses
Tenement, or Apartment belonging to Her Majesty, in the charged on the
Occupation of any Officer of Her Majesty, in right of his
Office or otherwise, (except Apartments in Her Majesty's
Royal Palaces,) shall be charged on and paid by the Occu-
pier of such House, Tenement, or Apartment, upon the an-
nual Value thereof:
Occupiers.
cover from
Ninth. The Occupier of any Lands, Tenements, Heredita- Occupiers to re-
ments, or Heritages, being Tenant of the same, and paying Landlord, ac-
the said Duties, shall deduct so much thereof in respect of cording to the
Rate, by deduct-
the Rent payable to the Landlord for the Time being (all ing the Duty out
Sums allowed by the Commissioners being first deducted) as of the Rent.
a Rate of Seven-pence for every Twenty Shillings thereof
would by a just Proportion amount unto, which Deduction
shall be made out of the first Payment thereafter to be made
on account of Rent; and the Receivers of Her Majesty, and
all Landlords, both mediate and immediate, their respective
Heirs, Executors, Administrators, and Assigns, according to
their respective Interests, and their respective Receivers or
Agents, shall allow such Deduction upon Receipt of the
Residue of the Rent, under the Penalty herein contained;
and the Tenant paying the said Assessment shall be acquit-
ted and discharged of so much Money as if the same had
actually been paid unto the Person to or for whom his Rent
shall have been due and payable; and the Occupier of Lands
charged on the Amount of any Composition, Rent, or Pay-
ment for Tithes arising therefrom, and paying the said Du-
ties, shall be entitled to make the like Deduction from such
Composition, Rent, or Payment, on paying the same:
Tenth. Where any such Lands, Tenements, or Heredita-
ments are subject or liable to the Payment of any Rent-
charge, whether under the Act passed for the Commutation
of Tithes, or otherwise, or any Annuity, Fee-farm Rent,
Rent Service, Quit Rent, Feu-Duty, Teind-Duty, Stipends
to licensed Curates, or other Rent or annual Payment there-
upon reserved or charged, the Landlord, Owner, or Proprie-
tor by whom any Deduction shall have been allowed as
aforesaid, and the Owner or Proprietor being also Occupier
and charged to the said Duties, shall deduct and retain out
of every such Rent-charge, Annuity, Fee-farm Rent, Rent
Service, Quit Rent, Feu-Duty, Teind-Duty, Stipend, or
other Rent or annual Payment aforesaid, so much of the said
Duties or Payments on account of the same, (the just Pro-
portion of the Sums allowed by the Commissioners in the
Cases
Moda, pl
Landlords may
recover from
others having
Interest at the
like Rate.
40
5° & 6° VICTORIÆ, Cap. 35.
Mortgagees in
possession liable.
Owner dying,
how the Duty is
to be paid.
Houses divided
into distinct
Properties.
Cases authorised by this Act being first deducted,) as a like
Rate of Seven-pence for every Twenty Shillings on such
Rent-charge, Annuity, Fee-farm Rent, Rent Service, Quit
Rent, Feu-Duty, Teind-Duty, or Stipend, or other Rent or
annual Payment aforesaid, respectively, shall by a just Pro-
portion amount unto; and the Receivers of Her Majesty,
and all Persons who shall be anyways entitled unto such
Rents, Duties, Stipends, or annual Payments, their Re-
ceivers, Deputies, or Agents, are hereby required to allow
such Deduction, upon the Receipt of the Residue of such
Monies as shall be due and payable for such Rents, Duties,
or annual Payments, without any Fee or Charge for such
Allowance, and under the Penalty herein contained; and
the Landlord, Owner, Proprietor, and Occupier respectively,
being charged as aforesaid, or having allowed such Deduc-
tion, shall be acquitted and discharged of so much Money
as if the same had actually been paid unto such Person to
whom such Rent-charge, Annuity, Fee-farm Rent, Rent Ser-
vice, Quit Rent, Feu-Duty, Teind-Duty, Stipend, or other
Rent or annual Payment aforesaid, shall have been due and
payable :
Eleventh. Where any Mortgagee or Creditor in any Heritable
Bond or Wadset shall be in the Possession of the Lands,
Tenements, Hereditaments, or Heritages mortgaged or se-
cured, such Mortgagee or Creditor shall be chargeable as
Occupier when in the actual Occupation of the same, and
when not in the actual Occupation of the same shall be liable
to such Deduction as any other Landlord would be; and
upon the Settlement of Accounts between such Mortgagee
or other Creditor as aforesaid, and the Mortgager or Debtor,
the Duty payable in respect of the Amount of the Interest
payable upon such Mortgage or other Debt as aforesaid shall
be taken and allowed as so much Money received by such
Mortgagee or other Creditor as aforesaid on account of such
Interest:
Twelfth.-Where any Lands, Tenements, Hereditaments, or
Heritages shall be occupied by the Owner at the Time the
Assessment shall be made, who shall die before Payment of
the Duty, the Heirs, Executors, Administrators, or Assigns,
or other Person who on such Death may become entitled to
the Rents and Profits thereof, shall be liable to the Pay-
ment of all Arrears of the said Duty due at the Time of
such Death, and to all subsequent Instalments for that Year,
according to their respective Interests, without any new As-
sessment:
Thirteenth.-Where any House shall be divided into distinct
Properties, and occupied by distinct Owners or their respec-
tive Tenants, such Properties shall be charged distinct on the
respective Occupiers :
Fourteenth.-
5° & 6° VICTORIÆ, Cap. 35.
41
thereof deliver-
Fourteenth.-No deduction from the Estimate or Assessment Deductions not
to be allowed,
on any Lands, Tenements, Hereditaments, or Heritages unless autho-
shall be allowed in any Case not authorised by this Act, nor rised by the Act,
unless an Account in Writing, signed by the Occupier there- and an Account
of, or by the Party claiming such Deduction, stating the ed to the Asses-
Nature and Amount thereof, shall have been delivered to sor.
the Assessor within the Time and pursuant to the Notice
delivered by such Assessor; and if any such Deduction shall
be made or allowed contrary to this Act, or without such
Account in Writing as aforesaid, it shall be lawful for the
Surveyor or Inspector to surcharge the Assessment, and to
charge therein a Sum equal to the Amount of Duty by which
the Assessment shall have been diminished on Occasion of
such Deduction, which Surcharge shall not be annulled or
vacated under any Pretence whatever, but shall stand Part
of the Assessment.
*
No. V.—Particular Deductions and Allowances in respect Deductions.
of the Duties under Schedule (A.)
First.
For the Amount of the Tenths and First Fruits, Du- Tenths, &c.
ties, and Fees on Presentations paid by any Ecclesiastical
Person within the Year preceding that in which the Assess-
ment shall be made:
Second. For Procurations and Synodals paid by Ecclesiastical Procurations,
Persons on an Average of Seven Years preceding that in &c.
which the Assessment shall be made :
Spā
mg
cels.
Third.-For Repairs of Collegiate Churches and Chapels, and Repairs of Chan-
Chancels of Churches, or of any College or Hall in any of
the Universities of Great Britain, by any Ecclesiastical or
Collegiate Body, Rector, Vicar, or other Person bound to
repair the same, on an Average of Twenty-one Years pre-
ceding as aforesaid, or as nearly thereto as can be produced:
Fourth. For the Parochial Rates, Taxes, and Assessments Parochial Rates
charged upon or in respect of any Rent-charge confirmed on Rent-Charge
under the Act passed for the Commutation of Tithes, on the
Amount paid in the Year in which the Assessment shall be
for Tithes.
made:
Fifth. For the Amount of the Land Tax charged on Lands, Land Tax.
Tenements, Hereditaments, or Heritages under the said Act
passed in the Thirty-eighth Year of the Reign of King
George the Third, where the Charge thereon shall not have
been redeemed:
Sixth. For the Amount charged on Lands, Tenements, He- Drainage, &c.
reditaments, or Heritages by a public Rate or Assessment
in respect of draining, fencing, or embanking the same:
tion.
In all which Cases there shall be allowed (unless such Rate of Deduc-
Payments, or any Part thereof, shall be made by a Tenant,)
such Sum of Money as a like Rate of Seven-pence for every
F
Twenty
12
5° & 6° VICTORIÆ, Cap. 35.
Allowances to
Ecclesiastical
Bodies, &c. how
to be made.
Twenty Shillings of the Sums paid would by a just Propor-
tion amount unto; and the Sum so allowed shall be deducted
from the Assessment to be made on the Property charged
with such Payments, except in the Cases herein-after other-
wise provided for; (that is to say,)
Provided always, that the Allowances to be granted in
pursuance of the First, Second, or Third Case may be
granted to the Ecclesiastical or Collegiate Body, Rector,
Vicar, or other Person aforesaid liable to the Charges there-
in mentioned, in One Sum, either by deducting the same
from the Assessment upon him (if any), or by Certificate;
provided that no Abatement or Deduction shall be made
from any Assessment for the Allowances granted in pursu-
ance of any of the Cases mentioned in this Rule in respect
of any such Charges or Payments as aforesaid, payable out
of any Rent-charge confirmed under the Act passed for the
Commutation of Tithes, but such Allowances shall be
granted by Certificate in the Manner herein-after directed.
K
Mode of pro-
ceeding in order
of certain Al-
lowances grant-
ed under No. V.
Schedule (A.)
LXI. And be it enacted, That the Person entitled to any
to the Payment of the Allowances mentioned in the next preceding Rule,
which are directed or authorised to be made by Certificate,
and which shall not have been made by Deduction or Abate-
ment from the Assessment, shall claim such Allowance at any
Time after the Expiration of the Year of Assessment, before
the Commissioners for General Purposes of the District in
which the Property charged with the Payments and Charges
mentioned in the said Rule shall be situate; and the said
Commissioners, upon due Proof before them that the Claimant
is entitled to such Allowance, shall certify the Particulars and
Amount thereof to the Commissioners for Special Purposes
at the Head Office for Stamps and Taxes in England, and
thereupon the said last-mentioned Commissioners shall grant
an Order for the Payment of such Allowance, directed to
the Receiver-General of Stamps and Taxes, or to an Officer
for Receipt or Collector of the Duties granted by this Act, or to
a Distributor or Sub-Distributor of Stamps, as may be most
convenient for the Party entitled to such Allowance, and
such Receiver-General or Officer as aforesaid is hereby requir
ed, on Production and Delivery to him of such Order, to pay
the Amount of such Allowance to the Party culled thereto
out of any Money in the Hands of such Receiver-General or
Officer arising from any Duties placed under the Manage-
ment of the Commissioners of Stamps and Taxes, taking the
Receipt of the Party entitled to such Allowance for the
same, by Endorsement on such Order.
No. VI.-
5° & 6° VICTORIÆ, Cap. 35.
43
No. VI.-Allowances to be made in respect of the said
Duties in Schedule (A.)
For the Duties charged on any College or Hall in any of the Allowances for
Universities of Great Britain, in respect of the publics in Uni-
Colleges and
Buildings and Offices belonging to such College or Hall, versities;
and not occupied by any individual Member thereof, or by
any Person paying Rent for the same, and for the Re-
pairs of the public Buildings and Offices of such College
or Hall, and the Gardens, Walks, and Grounds for Recre-
ation repaired and maintained by the Funds of such College
or Hall:
Institutions.
Or on any Hospital, public School, or Almshouse, in respect Hospitals, pub-
of the public Buildings, Offices, and Premises belonging to Almshouses,
such Hospital, public School, or Almshouse, and not occu- and Literary
pied by any individual Officer or the Master thereof, whose
whole Income, however arising, estimated according to the
Rules and Directions of this Act, shall amount to or exceed
One hundred and fifty Pounds per Annum, or by any
Person paying Rent for the same, and for the Repairs of
such Hospital, public School, or Almshouse, and Offices
belonging thereto, and of the Gardens, Walks, and Grounds
for the Sustenance or Recreation of the Hospitallers, Scho-
lars, and Almsmen, repaired and maintained by the Funds
of such Hospital, School, or Almshouse, or on any Build-
ing the Property of any Literary or Scientific Institution,
used solely for the Purposes of such Institution, and in
which no Payment is made or demanded for any Instruc-
tion there afforded, by Lectures or otherwise: Provided also,
that the said Building be not occupied by any Officer of
such Institution, nor by any Person paying Rent for the
same:
M
The said Allowances to be granted by the Commissioners
for General Purposes in their respective Districts :
to
Or on the Rents and Profits of Lands, Tenements, Heredita- Rents of Lands
ments, or Heritages belonging to any Hospital, public School, Hospitals, pub-
or Almshouse, or vested in Trustees for charitable Purposes, lic Schools, and
so far as the same are applied to charitable Purposes:
Almshouses, or
vested in Trus-
The said last-mentioned Allowances to be granted on tees for charit-
Proof before the Commissioners for Special Purposes of the able Purposes.
due Application of the said Rents and Profits to charitable
Purposes only, and in so far as the same shall be applied to
charitable Purposes only:
The said last-mentioned Allowances to be claimed and
proved by any Steward, Agent; or Factor acting for such
School, Hospital, or Almshouse, or other Trust for charit-
able Purposes, or by any Trustee of the same, by Affidavit
to be taken before any Commissioner for executing this Act
in the District where such Person shall reside, stating the
Amount of the Duties chargeable, and the Application
thereof.
44
5° & 6° VICTORIE, Cap. 35.
Special Com-
missioners to
certify Allow
ances granted
under No. VI,
Schedule (A.),
and order Pay-
ment thereof.
Duties in Sche-
dule (B.) and
Rules deemed
Part of the Act.
To be charged
in addition to
Schedule (A.)
on the same
Properties, ex-
cept for Dwell-
ing Houses dis-
tinct from
Farms, and for
Buildings occu-
pied for Trade
or Professions.
One-Eighth to
be deducted
from Rent of
of Tithe-free
Lands in Eng-
land.
thereof, and to be carried into effect by the Commissioners
for Special Purposes, and according to the Powers vested in
such Commissioners, without vacating, altering, or impeach-
ing the Assessments on or in respect of such Properties;
which Assessments shall be in force and levied notwithstand-
ing such Allowances.
LXII. And be it enacted, That where any Allowance
mentioned in Number VI. of the said Schedule (A.) shall be
granted by the Commissioners for Special Purposes, under the
Authority of this Act, they shall give a Certificate thereof,
together with an Order for Payment of the same, directed to
the Receiver-General of Stamps and Taxes, or to an Officer
for Receipt or Collector of the Duties granted by this Act, or
to a Distributor or Sub-Distributor of Stamps in the Manner
herein provided with respect to Allowances to be granted un-
der Number V. of the said Schedule, and such Allowance
shall in like Manner be paid to the Party entitled thereto.
LXIII. And be it enacted, That the Duties hereby grant-
ed, contained in the Schedule marked (B.), shall be assessed
and charged under the following Rules, which Rules shall be
deemed and construed to be a Part of this Act, and to refer
to the said last-mentioned Duties as if the same had been in-
serted under a special Enactment.
SCHEDULE (B.)
No. VII.—Rules for assessing and charging the Properties
under Schedule (B.)
The Duties last before mentioned shall be charged in addition
to the Duties to be charged under Schedule (A.) on all the
Properties in this Act directed to be charged to the said
Duties, according to the General Rule in Number I. Schedule
(A.) before mentioned, on the full Amount of the annual
Value thereof estimated as by this Act is directed, (except a
Dwelling House, and the domestic Offices thereunto belong-
ing, and which Dwelling House and Offices shall not be
occupied by virtue of one and the same Demise, with a Farm
of Lands for the Purpose of farming such Lands, or with a
Farm of Tithes for the Purpose of farming the same; and
except Warehouses or other Buildings occupied for the Pur-
pose of carrying on a Trade or Profession); provided that
in all cases where Lands are subject to a Rent-charge in lieu
of Tithes under the Act passed for the Commutation of
Tithes, and in all other Cases where Lands in England are
not subject to Tithes, or to any Modus or Composition Real
in lieu thereof, there shall be deducted out of the Duties
contained in this Schedule a Sum not exceeding One-Eighth
Part thereof; and in all Cases where such Lands are subject
to a Modus or Composition Real, and not subject to any
Tithes,
5° & 6° VICTORIÆ, Cap. 35.
45
Tithes, there shall be deducted out of such Duties so much
thereof as, together with the like Rate on such Modus or
Composition Real, shall not exceed One-Eighth Part of such
Duties as aforesaid; and in all Cases where such Lands are
subject to a Modus or Composition Real in lieu of certain
specific Tithes and also are subject to certain other specific
Tithes, or where such Lands are free of certain specific
Tithes, and are subject to certain other specific Tithes,
the annual Value of such Lands shall, for the Purpose of
charging the Duties under this Schedule, be estimated at the
Rack Rent at which the same would let by the Year if
wholly free from Tithes, and there shall be deducted there-
from the Amount or Value of One-Eighth of the said Duties
chargeable on the said Estimate, as in Cases of Tithe-free
Lands: Provided also, that any Person being Lessee and Lessees and Oc-
Occupier of Tithes or Teinds taken in Kind, or being the cupiers of Tithes
Occupier of the Lands from whence such Tithes or Teinds pence for every
shall arise, and compounding for the same, shall be charged Twenty Shil-
in respect of the Occupation at the rate of Two-pence for
every Twenty Shillings of the annual Value thercof, estimat-
ed as aforesaid: Provided also, that the several Properties.
herein-after described in Number VIII. shall be assessed
and charged in manner therein mentioned.
to pay Two-
lings.
Market Gar-
No. VIII-Rules for estimating the Properties herein-after
next mentioned under Schedule (B.)
The Profits arising from Lands occupied as Nurseries or Gar- Nurseries,
dens for the Sale of the Produce, and Lands occupied for the dens, and Hop
Growth of Hops, shall be estimated according to the Rules Grounds.
contained in Schedule (D.), and the Duty shall be charged
at the Rate contained in the said Schedule; and when the
said Duty shall have been so ascertained, the same shall be
charged under Schedule (B.) as profits arising from the
Occupation of Lands, except where the Lands so occupied
for the Growth of Hops shall be Part of a Farm held under
One Demise, or by the same Person as Owner, and shall not
exceed One-Tenth Part of such Farm, in which case the
Duty thereon under this Schedule shall be charged together
in One Sum as for a Farm by the said General Rule in
Schedule (A.) mentioned.
No. LX-Rules for charging the said Duties under
Schedules (4.) and (B.)
First. The said Duties, except where other provisions are To be paid by
made as aforesaid for estimating particular Properties, shall the Occupier.
be estimated according to the General Rule contained in
Schedule (A.), and shall be charged on and paid by the
Occupier for the Time being, his Executors, Administrators,
and Assigns.
Second.-
46
5° & 6° VICTORIÆ, Cap. 35.
Who shall be
deemed Occu-
piers.
Assessment to
be levied on the
Occupier.,
How paid on
Change of Oc-
cupation.
Second. Every Person having the Use of any Lands or Tene-
ments shall be taken and considered, for the Purposes of this
Act, as the Occupier of such Lands or Tenements.
Third. The said Several Duties shall on each Assessment
thereof be levied on the Occupier for the Time being with-
out any new Assessment, notwithstanding any change in the
Occupation thereof: Provided that every Tenant on quitting
the Occupation shall be liable for the Arrears at the Time of
so quitting, and for such further Portion of Time as shall
then have elapsed, to be settled and levied by the respective
Commissioners, and repaid to the Occupier by whom the
same shall have been paid; and the Executors or Adminis-
trators of any Tenant who shall die before the Payment of
such Assessment shall be liable in like Manner as the Tes-
tator or Intestate would have been if living: Provided also,
that every Tenant quitting before the Time of making the
Assessment shall be liable for such Portion of the Year as
shall have elapsed at the Time of his so quitting, to be ad-
justed and settled by the respective Commissioners.
Landlord's
Rates and Taxes
paid by Tenant
to be added to
the Rent.
Tenant's Rates First.
and Taxes paid
by Landlord to
be deducted
from the Rent.
No. X-Rules for estimating the annual Value of
Properties before described in Schedules (A.) and
(B.) or either of them.
any
Where any Landlord shall be subject to
Covenant
or Agreement to pay or satisfy, out of the Rent reserved on
any Lands or Tenements, any Parochial Rates, Taxes, or
Assessments which by Law are a Charge on the Occupier,
or any Composition for Tithes; or where any Rector, Vicar,
or other Person entitled to any Rent or other annual Pay-
ment to be made in lieu of Tithes, (except a Rent charge
confirmed under the Act passed for the Commutation of
Titles,) or any Composition for Tithes, shall pay or satisfy
out of the Amount thereof any such Parochial Rates, Taxes,
or Assessments charged on such Tithes, Rent, Composition,
or other annual Payment aforesaid, then and in every such
Case the annual Value shall be estimated for the purposes of
this Act exclusive of such Rates, Taxes, or Assessments,
and of such Composition for Tithes, to be computed on the
Amount thereof bona fide paid by such Landlord or other
Person aforesaid in and for the Year preceding the Year
of Assessment; or where the Owner shall be also Occupier
of such Lands or Tenements, and shall have paid any Paro-
chial Rates, Taxes, or Assessments charged on the same,
or any Composition for Tithes thereon, then the said annual
Value shall be also estimated exclusive of such Rates, Taxes,
and Assessments and Composition for Tithes, to be comput-
ed in like Manner as aforesaid.
Second.
Where any Tenant of Lands or Tenements shall be
subject to any Covenant or Agreement to pay or satisfy any
Aids, Taxes, Rates, or Assessments by Law chargeable on
ΟΙ
5° & 6° VICTORIÆ, Cap. 35.
47
or payable by the Landlord, the Amount thereof which shall
have been bonâ fide paid by such Tenant in and for the
Year preceding the Year of Assessment shall, in making the
Estimate for the Purpose of charging the Duty in respect of
Occupation, be added to the Rent reserved, in case the same
shall have been let within the Period of Seven preceding
Years, and if not so let, the Estimate shall be made accord-
ing to the general Rule in Schedule (A.), with the like Addi-
tion thereto of the Amount of such Payment.
Third.-Where the Amount of Rent of Lands or Tenements Amount of Rent
reserved in Money shall depend in the Whole or in Part on Price of Corn or
the Price of Corn or Grain, the Estimate for the Purpose Grain, how to be
of charging the Duties in Schedule (A.) shall be made on ascertained.
the Amount payable according to the Average Prices or
Fiars fixed in the Year preceding the Year appointed for
Payment of the Duty, and in the same Manner by which
such Rents have usually been ascertained between the Land-
lords and Tenants; but where the Whole or a Part of the
Rent shall be reserved in Corn or Grain, then the said Esti-
mate shall be made on the like Average Price or Fiar com-
puted on the Quantity of Corn or Grain delivered or to be
delivered in the Year appointed for Payment of the Duty;
or where such Computation cannot be made, the Estimate
aforesaid may be made on the annual Value of such Lands
estimated according to the said General Rule:
Fourth. Where the Amount of Rent reserved on Lands or Amount of Rent
Tenements shall depend on the actual Produce thereof, either Produce.
depending on
in respect of the Price or Quantity of such Produce, the Es-
timate for the Purpose of charging the Duties in Schedule
(A.) shall be made on the Amount or Value of such Produce
in the Year preceding the Year appointed for Payment of
the Duty, according to the Prices fixed and according to the
Quantity produced in that Year, by the same Rules and in
the same Manner by which such Rents have usually been
ascertained between the Proprietors and their Lessees or
Tenants, and where the Prices or Fiars shall vary in the
Two Years of Assessment, or the Amount of Produce shall
vary in those Years, the Assessment shall, on Appeal or
Surcharge, be rectified accordingly :
Fifth. Every Estimate of such Property in Scotland shall be In Scotland the
made without reference to the Cess or Tax Roll or valued Estimate to be
made according
Rents heretofore used in Scotland, or any Stent thereon, to the General
and shall be made according to the General Rule contained Rule in Sche-
dule (A.)
in Schedule (A.) to the best of the lief and Judgment of
the Commissioners, Assessors, and others employed in charg-
ing the said several Duties.
Jag
LXIV. And be it enacted, That upon every Account of the Assessment of
annual Value of the several Properties aforesaid, to be charged Lands and Te-
nements, on
under
48
5° & 6° VICTORIÆ, Cap. 35.
what Amount
under Schedules (A.) and (B.) delivered in manner before
to be made by directed to the Assessor, he shall make an Assessment of the
the Assessor.
said Property on the Amount of the Sum ascertained by such
Account, if he shall be satisfied with such Amount; but if he
shall not be satisfied therewith, or if no such Account shall have
been returned, or if the Occupier or other Person aforesaid shall
not be resident within the Limits of the District of such Asses-
sor, and no such Return shall have been made, then the said
Assessor shall estimate, to the best of his Judgment, the annual
Value of the said Property of which no sufficient Account shall
have been delivered, and make an Assessment of the same
Where the an- accordingly; and in doing so it shall be lawful for such Asses-
sor in every Case relating to Lands or Tenements to be esti-
mated according to the said General Rule by the annual Value
thereof, where such annual Value cannot be otherwise ascer-
tained, and he is hereby required in every such Case, to make
such Assessment according to the following Rules, (videlicet,)
nual Value can-
not be otherwise
ascertained.
No. XI.
To be made on First.-Where the last Rate made for the Relief of the Poor
the same Sums
if rated to the
in any Parish or Place shall be made throughout by a Pound
Rate on the annual Value, as the same would be estimated
according to Schedule (A.), the Assessment thereon to be
made under this Act shall be made on the same Sums re-
spectively as in such Rate:
to full Value if
made on propor-
tionate Sums.
To be increased Second.-Where the said Rate shall be made throughout by
such Pound Rate on any Proportionate Part of the annual
Value as aforesaid, the Proportion thereof shall be observed
as in the said Rate, but the Assessment thereon to be made
under this Act shall be made at the same Sums respectively
as they would have been estimated at if the said Rate had
been made on the full Amount of such annual Value.
Third. Where Properties of different Kinds shall be rated in
the said Rate according to different Proportions of the Value
thereof as aforesaid, or shall be rated therein at different
Rates of such Value, but nevertheless the Properties of the
same Kind shall be rated in a due Proportion to each other,
both as to the Value and Rate of Charge, in every such Case
the Rule of Rating Lands, both as to the Value and the Rate
of Charge, shall, in making the Assessment under this Act,
be observed throughout, as well with respect to such Lands
as to the other Properties therein rated, so far as relates to
such Rates as shall be made either on the full Value of the
Properties or on any proportionate Part thereof.
In all Cases not falling within the Three preceding
Rules, but nevertheless where the Properties shall appear
to the Assessor to be rated in the said Rate in the same
Proportion to each other, though the Proportion of such
Rate to the Value of the Property rated be not known, and
the
Poor on full
Value.
If in different
proportions, the
Rate for Lands
to be the Guide
throughout.
Where the pro- Fourth.
portions of the
Rate are not
known.
5° & 6° VICTORIÆ, Cap. 35.
49
the Assessor is able to ascertain the Rack Rent of all or any
of the Properties which shall have been so let within the
Period of Seven Years preceding within the Limits of the
Parish or Place where the said Assessors shall act, he shall
make an Estimate of such Properties on the Amount of such
Rents respectively, and the Amount contained in the Esti-
mates so made shall form the Basis on which the Estimates
of other Properties, of which the Rack Rent shall not have
been so ascertained, shall be made, and he shall make his
Estimate of all other Property in a Sum bearing the same
Proportion, as near as the same can be computed, to the
Amount of such first Estimates, as the Sums at which all
such other Properties of which the Rent has been so ascer-
tained are valued at in such Rate bear to the Sum charged
in the said Rate on the said Properties first estimated; and
he shall apportion the sum so estimated on such other Pro-
perties in the same Proportion, as near as the same can be
computed, as they are respectively rated at in such Rate,
and shall make his Assessinent under this Act accordingly;
and in Cases where the same Rule of Proportion shall not
have been observed in rating different Kinds of Property,
then the Assessor shall make an Estimate as above directed
upon each of such Kinds of Property for the Purpose of
forming a Basis on which the Estimates of other Properties
of the same Kind may be made.
lowed to esti-
out a Return.
LXV. Provided always, and be it enacted, That where any Assessor al-
Dwelling House or Tenement, together with the Offices, Gar- mate Dwelling
dens, and Lands occupied therewith, or any Lands separately Houses, &c.,
occupied, shall be under the annual Value of Ten Pounds, and under 10., with-
the Assessor shall be able to estimate the said Value, either by
the Rules before mentioned, or from his own Knowledge, or
otherwise, it shall be lawful for him to estimate such Property
accordingly, to the best of his Judgment, and to make an As-
sessment thereon, without requiring a Return of the annual
Value as aforesaid, unless the Surveyor or Inspector shall ob-
ject to such Estimate, and shall require a Notice for that Pur-
pose to be delivered; and if any Assessor, not having given
such Notice, shall neglect to estimate the true annual Value of
the said Properties, and to assess the same according to this
Act, he shall forfeit any sum not exceeding Ten Pounds.
make As-
Production of
LXVI. And be it enacted, That in case any Tenant at Assessors may
Rack Rent shall produce to the Assessor the Lease or Agree- sessments of
ment in Writing under which he immediately holds any Pre- Lands on the
mises to be charged as aforesaid according to the General Rule, the Lease by the
the Production of which Lease or Agreement every such As- Tenant, accord-
ing to the re-
sessor is hereby authorised to demand whenever the same shall served_Rent.
appear to him necessary; and in case it shall appear by such
Lease or Agreement that the same Premises shall have been
let within the period of Seven preceding Years, and no other
-
G
Consideration
50
5° & 6° VICTORIÆ, Cap. 35.
shall be bonâ
fide at Rack
Rent.
Consideration in Money than the Rent reserved shall be con-
tained in such Lease or Agreement, it shall be lawful for such
Assessor to make his Assessment according to such Rent, any
If such Lease thing before contained to the contrary notwithstanding; but
such Assessment shall not be binding, in case it shall appear to
the Commissioners that the said Lease or Agreement doth not
express the full consideration, whether in Money or Value, for
the Demise, or the Rent bonâ fide paid for the same, or that
the Rent reserved is less than the Rack Rent on occasion of
Repairs or Improvements done or to be done by the Lessee or
Assigns, or is made in any other respect with Intent to conceal
the annual Value of such Premises, or to diminish the Esti-
mate to be made thereon, or hath been assigned to such Te-
nant, or any former Tenant, for any consideration in Money
or Value paid or agreed to be paid: Provided always, that re-
gard shall be had to the cases before mentioned, where the
Amount of the Reserved Rent shall be increased by reason of
any Covenant or Agreement by the Landlord to discharge the
Tenant's Taxes, Rates, Assessments, or Duties before men-
tioned, or where the same shall be decreased by reason of any
Covenant or Agreement by the Tenant to discharge the Land-
lord's Taxes, Rates, or Assessments, or on occasion of any
Expenses incurred or to be incurred by the Lessee or Assigns,
whether mentioned or not mentioned in such Lease or Agree-
ment, and to the Deductions to be made on account of any Aid
or Public Rate or Assessment before described: Provided also,
that upon every Demise for Years of Lands made or to be
made in consideration of a Rent reserved, and also in consider-
ation of certain Improvements to be made in the Lands de-
mised at the Proper Cost and Charge of the Lessee or Tenant,
if it shall be proved to the Satisfaction of the Commissioners
for General Purposes acting for the Division where such Lands
are situate that the Rent reserved hath been settled on the
Estimate of the medium annual Value of the said Lands, com-
puted on an Average for the whole Term granted in expecta-
tion of the progressive Improvement of the said Farm at the
Cost and Charge of the said Lessee or Tenant, and the said
annual Rent is fixed and made payable to the same Amount in
each year on the said Average, whereby the said Rent so esti-
mated and made payable did or doth exceed the just annual
Value of the said Lands as the same were or are worth to be
let at Rack Rent at the Commencement of the Term granted
by the said Demise, then and in such case the Estimate of the
annual Value of the said Lands, and the Assessment there-
upon, shall be made and computed according to the following
Rules; (that is to say,) in regard that the Rent reserved hath
been settled on a fair Average of the Annual Value of the said
Lands, computed on the whole of the Term so granted, the
said Commissioners, on due proof of the circumstances before
mentioned,
Rules to be ob-
served in assess-
ing Land at re-
served Rent,
and for Im-
provement.
5° & 6° VICTORIÆ, Cap. 35.
51
mentioned, shall cause the said Duty payable in respect of the
Property in the said Lands to be computed and charged on
the Amount of the Rent so reserved and made payable as
aforesaid, for each Year of Assessment, without Variation,
during the said Term, subject nevertheless to such Deductions
as by this Act are allowed; and the said Commissioners shall
also cause the said Duty payable in respect of the Occupation
of the said Lands to be computed and charged on the full and
just Value of the said Lands, to be ascertained at the times
and in manner herein-after mentioned; (that is to say,) on all
such Demises made before the passing of this Act, the annual
Value of the said Lands shall be the Rack Rent at which the
same are worth to be let by the Year, to be ascertained at the
commencement of the First Year of Assessment after the
passing of this Act, by a Valuation to be made thereof under
the Powers and according to the Directions herein contained,
and to the Satisfaction of the said Commissioners, which Va-
luation shall be in force for the Term limited for the continu-
ance of this Act, if the said Demise shall not sooner expire;
and the Amount ascertained by such Valuation shall be deemed
to be the Rack Rent at which the said Lands are worth to be
let for the said Term, if the said Demise shall not sooner ex-
pire, and the Assessment thereupon shall in each Year of the
said Term be made on the said Valuation; and on all such
Demises to be made after the passing of this Act the annual
Value of the said Lands shall be the Rack Rent at which the
same are worth to be let by the Year, to be ascertained at the
commencement of the said Demise, by a like Valuation to be
made thereof in manner aforesaid.
Rent under a
to an
LXVII. And be it enacted, That in case any Tenant at Tenants at Rack
Rack Rent under any parol Demise from Year to Year, parol Demise,
within the Period mentioned in the said General Rule, or any or not able to
Tenant who, by reason of any Mortgage or other Contract, procure Leases,
shall not have the Custody or Possession of or the Power over Account of the
any Lease or Agreement in Writing under which he holds the Value.
Premises demised within the said Period, and who shall give
reasonable Proof to the Commissioners why he is unable to
produce the same, shall deliver to the Assessor an Account in
Writing signed by such Tenant of the actual Amount of the
annual Rent reserved on such Demise, such Account so de-
livered shall be deemed a Compliance with this Act, in all
Cases where he may be called upon under the Authority of
this Act to produce such Lease or Agreement; and it shall be
lawful for such Assessor to make his Assessment according to
such Rent, any thing before contained to the contrary not-
withstanding; but such Assessment shall not be binding in
case it shall appear to the said Commissioners that the said
Account doth not express the full Consideration for such De-
mise, or the Rent bona fide paid for the same, or that the
Rent
52
5° & 6° VICTORIÆ, Cap. 35.
Lands held un-
der a Tenancy
from Year to
Year, or at
Rent reserved is less than the Rack Rent on Occasion of
any
Payments as aforesaid made or to be made by such Tenant,
or is made in any other respect with Intent to conceal the
annual Value of the Premises held under such Demise, or to
diminish the Assessment to be made thereon: Provided al-
ways, that Lands held for a longer Period than Seven Years
by any Tenant under a Demise from Year to Year, or at
Will, to be rated Will, shall be estimated and assessed at the annual Value
the Rent be fix- thereof, unless the Tenant shall show and prove to the Satis-
ed on a Demise faction of the said Commissioners that the same Lands are
held under a Demise which commenced by Agreement made
and a Rent fixed within the Period of Seven Years, on the
Determination of the former Demise thereof, by due Notice
within the said Period.
unless
within Seven
Years.
Penalty on Te-
nants delivering
false Accounts
of the Value of
concealing the
the Premises, or
true Value
thereof.
LXVIII. And be it enacted, That every Person who shall
wilfully deliver any such Account as aforesaid which shall be
false, or who shall wilfully refuse, neglect, or omit to produce
any Lease or Agreement with Intent to conceal the annual
Value of the Premises therein comprised, or to diminish the
Estimate to be made thereon, shall forfeit the Sum of Twenty
Pounds, and shall be liable to be charged in Treble the Duty
hereby directed to be charged as aforesaid, computed on the
annual Value of the Premises held under such Demise, esti-
mated according to this Act; and the Inspector and Surveyor
are hereby respectively required to surcharge the same, and
the Commissioners are required to make an Assessment ac-
cordingly.
Tenants in Scot-
land to produce
Notice;
LXIX. And be it enacted, That every Tenant of Lands,
their Leases on Tenements, or Heritages in Scotland shall, within Ten Days
after the Assessor shall have left at his usual Place of Abode,
or at any Dwelling House or other Place on the Premises to
be charged with the Assessment, a Note in Writing requiring
the same, produce to such Assessor the Tack or Lease or
other Agreement or Articles in Writing, under which such
Tenant holds such Lands or Tenements, or where the same
shall not be in the Power, Custody, or Possession of such
Tenant, or there shall be no such Tack, Lease, or Agreement
or Articles, then he shall leave with such Assessor, or at his
Dwelling House, within the Time before mentioned, a Note
in Writing of the actual Rent annually reserved and payable,
and of any other valuable Consideration given or to be given
to the Landlord of such Lands and Tenements as a further
Consideration for such Tenancy, under the Penalty of Treble
the Duty hereby chargeable thereon, in case of any wilful
Neglect to comply with such Notice; and it shall be lawful
for such Assessor to make his Assessment on the Production
of such Lease or Agreement or Articles, according to the Rent
therein reserved and made payable; and in case of Non-pro-
duction of such Lease or Agreement or Articles in Writing,
then
5° & 6° VICTORIÆ, Cap. 35.
53
then upon the Rent reserved or made payable, according to
the Account thereof delivered as aforesaid, if he shall be satis-
fied that the said Lands, Tenements, or Heritages have been
bona fide let at the reserved Rent notified to him as aforesaid,
without other valuable Consideration; but in case such Asses-
sor shall not be satisfied with the Notification given to him, or
in case no such Notification shall be given, then such Assessor
shall make the Assessment as directed in the foregoing Rules:
Provided always, that if the Farm occupied by such Tenant or leave them
shall be distant more than Ten Miles from the Dwelling House of Peace, or
of such Assessor, it shall be competent to such Tenant to lodge Clergyman in a
his Lease or Note in Writing of the Rent with the nearest
Justice of the Peace, or with the Clergyman of the Parish
where the Farm is situated; and the said Justice of the Peace
or Clergyman respectively shall be obliged to show the said
Lease or Note of the Rent to the said Assessor when re-
quired.
with a Justice
certain Case.
whether occu-
LXX. And be it enacted, That the said several Duties All Properties
shall be assessed on all Lands, Tenements, and Heredita- to be assessed
ments, whether occupied at the Time of Assessment or not; pied or not.
and so far as respects the Duties chargeable under Schedule
(A.), in case any Lands charged to the said Duties shall be
unoccupied, and no Distress can be found on the same at the
Time such Duties shall be payable, it shall be lawful for the
Collector of the Parish or Place where the said Lands are
situate for the Time being, at any Time after, to enter upon
the said Lands when there shall be any Distress thereupon to
be found, and the Distress to seize and sell, under the like
Powers as he might have distrained on the same Lands if in
the Occupation of such Person at the Time the Duties became
due: Provided always, that the said Duties, or either of them, Assessments ou
shall not be levied on any House which shall be or become Houses to be
unoccupied for such Year, or Portion of the Year, as the the period they
discharged for
same shall be unoccupied, but the Assessment thereupon for are unoccupied.
such Year, or Portion of the Year, as aforesaid, shall, upon
Appeal, be discharged or diminished by the Commissioners, on
due Proof of the Time during which such House remained
unoccupied.
charged on
LXXI. And be it enacted, That where by any Assessment Mode of levying
the Duties shall be charged on Tithes or Teinds, and the same the Duties
shall not be paid within the respective Times limited by this Tithes.
Act, it shall be lawful for the Collector and Officer respectively
to distrain upon such Tithes or Teinds, or any other Goods or
Chattels of the Owner of such Tithes or Teinds, wherever the
same can be found, and to seize, take, and sell so much thereof
as shall be sufficient for levying the said Assessment, under and
subject to the like Powers granted by the said Acts relating
to the Duties of Assessed Taxes in other Cases.
LXXII. And be it enacted, That when any Assessment Mode of levying
shall Compositions
the Duties on
54
5° & 6° VICTORIE, Cap. 35.
alties,
Fairs, Tolls,
Fisheries, &c.
for Tithes, or on shall be charged on any Composition for Tithes or Teinds, or
Manors or Roy- any Rent or Payment in lieu thereof, the Occupier of the
Lands and Premises charged with such Composition, Rent, or
Payment shall be answerable for the Duties so charged, and
may deduct the same out of the next Payment on account
thereof; and where any Assessment shall be charged on the
Profits of Manors or Royalties, or of Markets or Fairs, or on
Tolls, Fisheries, or any other annual or casual Profits not dis-
trainable, the Owner or Occupier, or Receiver of the Profits
thereof, shall be answerable for the Duties charged thereon,
and may retain and deduct the same out of such Profits; and
in every such Case the Collector shall distrain upon such Per-
sons respectively by any of the Ways and Means prescribed by
the said Acts relating to the Duties of Assessed Taxes.
Contracts be-
tween
lord and T.
Ten-
ants or other
binding contra-
Persons not to
ry to this Act.
LXXIII. Provided always, and be it enacted, That no
Contract, Covenant, or Agreement between Landlord and Ten-
ant, or any other Persons, touching the Payment of Taxes
and Assessments to be charged on their respective Premises,
shall be deemed or construed to extend to the Duties charged
thereon under this Act, nor to be binding contrary to the In-
tent and Meaning of this Act; but that all such Duties shall
be charged upon and paid by the respective Occupiers, subject
to such Deductions and Repayments as are by this Act autho-
rised and allowed; and all such Deductions and Repayments
shall be made and allowed accordingly, notwithstanding such
Contracts, Covenants, or Agreements.
Assessors to
make their As-
sessments, and
deliver them
with the Re-
turns to the
LXXIV. And be it enacted, That the respective Assessors
shall make their Assessments on all Lands, Tenements, and
Hereditaments, or Heritages, within the Limits of those Places
for which they are to act, and shall set down therein the full
Commissioners. and just annual Value of all such Lands and Premises estima-
ted in each particular Case, according to the Directions of this
Act, together with the Names and Surnames of the Occupiers
and Proprietors thereof, and shall deliver the same, together
with all Returns which shall have been made to them, as well
of such annual Value as of any Deduction claimed to be made
therefrom, to the said Commissioners for General Purposes,
such Returns being first progressively numbered; and when-
Assessors to ap- ever the said Assessors shall not be able to make their Assess-
ply to Commis-
ments according to the Provisions of this Act, or shall be ob-
sioners and Sur-
veyors for In-
structed therein, it shall be lawful for them to make Applica-
structions.
tion to the said Commissioners, or to any Inspector or Surveyor,
who shall severally instruct such Assessor in making his As-
sessments, and assist him in the Execution of this Act, accord-
ing to the Powers and Authorities hereby vested in them re-
spectively.
Assessors, on
LXXV. And be it enacted, That the Assessors to be ap-
bringing in their pointed for the said Duties in England shall, at the Time of
shall, if requir- bringing in their Assessments, if required so to do by any Sur-
veyor
5° & 6° VICTORIÆ, Cap. 35.
55
+
>
the Poor to pro-
Books.
and
Assess-
veyor or Inspector of the said Duties, or by the respective ed, give Notice
Commissioners, give Notice to the Overseers of the Poor of the to Overseers of
Parish or Place where they shall act, to produce or cause to be duce the Rate
produced to the said Commissioners the Book or Books, or a
true Copy thereof, in which shall have been entered the Rates
made for the Relief of the Poor of such Parish or Place, and
also a true Copy of the last Rate made for the Relief of the
Poor in such Parish or Place, and such Overseers shall without
fail produce such Book or Books to the said Commissioners, or
deliver the same to the said Inspector or Surveyor, for their
Use, and the said Assessors shall declare in Writing, signed
by them, whether the said Rates are made on the full Value
of the Properties therein, or on any and what proportionate
Part thereof, to the best of their Knowledge and Belief; and Commissioners
the said Commissioners shall, in case the said Surveyor or In- may examine
spector shall allege and show to the Satisfaction of the said Overseers touch-
Commissioners that the said Assessments or any of them have ing the making
not been made according to the Directions of this Act, examine ments.
the said Assessors, and also the Overseers of the Poor for the
same Parish or Place, or any of them, being duly summoned
for that Purpose, on their Oaths, touching the Proportions be-
tween the said Rates and the Value of the Properties charged
therein, and whether the Properties, or any and which of them,
have been valued therein at the Amount or at any and what
Proportion of the annual Value thereof respectively, and what
ought to be the just Proportion between the Rates on the dif-
ferent Properties therein charged, if the Amount of the Values
thereof, and the same Proportion between the Rates, had been
observed throughout the Rate, and also what Property shall
have been omitted to be rated, and which of the Properties in
the Parish or Place shall be entitled to be assessed on the Pro-
fits or on an Average of the Profits according to this Act; and Inspector or
the said Inspector or Surveyor shall carefully examine the As-Surveyor may
rectify
sessments made by the same Assessors with the last Rate made ments if not
for the Relief of the Poor, in order that he may the better as- duly made.
certain whether the said Assessments have been made on all
the Properties situate in each Parish, and according to the Di-
rections prescribed by this Act, and from the Result of the said
Inquiries may rectify the same in any Particulars which in his
Judgment may be requisite before the Commissioners allow
and sign such Assessment as herein directed; and in so doing
may pursue, if he think fit, the Rules in Number XI. of this
Act before mentioned, relating to the said Rates for Relief of
the Poor.
and Officers
LXXVI. And be it enacted, That the several Commis- Commissioners
sioners, Inspectors, Surveyors, and Assessors acting respectively may inspect
in the Execution of this Act, or any Person authorised by public Rate
them respectively, shall have Liberty from Time to Time, and Books, and take
at all seasonable Times, to inspect and take Copies of or Ex- tracts.
copies or Ex-
tracts
56
5° & 6° VICTORIÆ, Cap. 35.
Penalty for Re-
fusal to permit
such Inspection.
Assessors in
Scotland to be
assisted by the
Schoolmasters;
and to be ex-
amined con-
cerning their
Assessments.
LXXVII. And be it enacted, That it shall be lawful for
the Assessors in each Parish or Place in Scotland, and they
are hereby required, to take to their Assistance the Schoolmas-
ter in such Parish or Place, for the Purpose of making such
Assessments of the Lands and other Premises within their re-
spective Limits; and at the Time of bringing in their Assess-
ments they shall make Oath of the Truth of the same, and
that such Assessments are made according to the best of their
Skill and Judgment, and shall submit to be examined on Oath
before the said Commissioners in all Matters and Things con-
cerning the said Assessments which the said Commissioners
shall require for their Information.
Assessors and
other Officers to
view and sur-
vey Lands by
Order of the
LXXVIII. And be it enacted, That in Cases where the
Occupier or other Person chargeable shall, upon due Notice
under this Act, omit to produce an Account in Writing as
Commissioners. aforesaid of the Amount of the annual Value of the Property
in his Occupation, estimated according to the General Rule in
Schedule (A.), or such other Rules in the said Schedule as are
applicable to such Property, or shall have delivered an Account
with which the Commissioners shall be dissatisfied, the several
Assessors, Inspectors, and Surveyors, having first obtained an
Order in that Behalf, signed by the said Commissioners, and
taking to their Assistance such Person or Persons of Skill as
shall be named in such Order, shall, after Two Days' Notice
to the Occupier, have full Power, at all seasonable Times in
the Daytime, to view and examine any Lands or other Pro-
perty chargeable, in order to make a Survey thereof, or other-
wise to ascertain the annual Value at which the same ought
to be charged by virtue of this Act, and for so doing shall have
Liberty to enter upon any Lands or Grounds, whether inclosed
or not, and to value the same, and to measure and survey the
same if they cannot otherwise ascertain the annual Value
thereof.
tracts from any Book kept by any Parish Officer or other
Person, of or concerning the Rates made for the Relief of the
Poor, or any other public Taxes, Rates, or Assessments, in
any Place within the Limits for which they shall be appointed,
without the Payment of any Fee whatever; and if any Person
in whose Custody or Power any of the said Books shall be
shall refuse or neglect to permit the said Inspection, or the
Copies or Extracts to be made as aforesaid, or to attend the
said Commissioners with any such Book when required so to
do in pursuance of this Act, such Person so offending shall for-
feit any Sum not exceeding Twenty Pounds nor less than Five
Pounds.
Commissioners
to allow and
sign Assess-
ments not ob-
jected to, and
made to their
Satisfaction.
LXXIX. And be it enacted, That within a reasonable
Time after the respective Surveyors and Inspectors shall have
had the Examination of the Assessments delivered by the As-
sessors, the Commissioners shall proceed to take the same into
consideration
5° & 6° VICTORIÆ, Cap. 35.
577
consideration, and in case the Surveyor or Inspector shall not
have objected thereto, and the said Commissioners shall be
satisfied that the said Assessments have been made truly and
without Fraud, and so as to charge the several Properties con-
tained therein with the full Duty which ought to be charged
upon them respectively, the said Commissioners shall allow and
sign such Assessments: Provided always, that in case the Sur- On Objection
veyor or Inspector shall object to any such Assessment, and taken, the Com-
shall apply for a Revision thereof, suggesting in Writing to the rectify Assess-
Commissioners any Error, Mistake, or Fraud in making the
same, it shall be lawful for the said Commissioners, according
to the best of their Judgment, to rectify such Assessment, so
that the Duty may be fully charged, according to the Intent
and Meaning of this Act.
missioners may
ments.
LXXX. And be it enacted, That so soon as the Assess- Amount of As-
ments for any Parish or Place under Schedules (A.) and (B.) sessments and
day of Appeal to
shall be allowed and signed as aforesaid the Commissioners be notified.
shall cause Notice thereof and of the Day for hearing Appeals
therefrom to be given in such Manner as they shall judge ex-
pedient, which Notice may be given, either by delivering a
Copy of such Assessment to the Assessor of such Parish or
Place, for the Inspection of the Parties charged thereby, to-
gether with a public Notice of the Day of Appeal, to be affixed
on or near to the Church Door or on any other public Place in
the Parish, or by delivering to each Party charged the Amount
of his Assessment, together with a Note of the Day of Appeal,
and such Notices shall be made and given at least Fourteen
Days before the Day of Appeal so fixed.
ascertained by
the Commis-
LXXXI. And be it enacted, That if upon Appeal any The Value of
Dispute shall arise touching the annual Value of any Lands, Lands may be
Tenements, Hereditaments, or Heritages, and the Commis- actual Valua-
sioners shall deem it necessary that a Valuation thereof should tion by Order of
be taken and made by any Person of Skill, it shall be lawful sioners.
for them to direct the Appellant to cause such Valuation to be
made by any Person to be named by the said Commissioners,
the Costs and Charges whereof shall abide the final Determina-
tion of the said Commissioners, and it shall be lawful for them
to make an Assessment according to such Valuation, and to
require the same to be verified on the Oath of the Person
making the same; but in case the Appellant shall not proceed
with effect to cause such Valuation to be made as aforesaid,
the said Commissioners shall make an Assessment according to
the best of their Judgment: Provided always, that it shall be By whom the
competent to the said Commissioners, in every such Case where Costs of such
the Valuation so made shall exceed the Value put upon the be paid.
same Lands, Tenements, Hereditaments, or Heritages by the
Appellant, to direct the Costs and Charges attending the same
to be paid by him; but if they shall be of opinion that such
Costs and Charges have not been incurred through any Default
Valuation are to
H
of
58
5° & 6° VICTORIÆ, Cap. 35.
of the said Appellant, they shall direct the same to be paid by
the Collector of the Parish or Place, who, on the Certificate of
the Commissioners present at the Time of the Determination,
shall pay the same, and the Sum so paid shall be allowed to
such Collector in his Accounts with the proper Officer for Re-
ceipt, on delivering to him such Certificate, together with the
Receipt and Voucher for such Payment.
LXXXII. Provided always, and be it enacted, That if on
Appeal the Occupier of any Premises held under a Demise at
Rack Rent shall produce and show to the Commissioners the
Lease, Tack, or Agreement in Writing, or shall prove by any
lawful Evidence to be produced on his Part, in case there shall
be no such Lease, Tack, or Agreement in Writing, the annual
Amount of the Rent at which such Premises are let, it shall
be lawful for the said Commissioners, in case such Rent hath
been fixed by Agreement commencing within the Period of
Seven Years mentioned in the said General Rule, and they
shall be satisfied that such Lease, Tack, or Agreement doth
express the full Consideration for the Demise under which such
Occupier shall hold the same, or that the Rent bonâ fide paid
by such Occupier for the same hath been duly shown to them
in Evidence, and that such Demise is made wholly in consider-
ation of such reserved Rent, without any Intention to conceal
or diminish the annual Value of such Premises, `or other frau-
dulent intention whatever, to abate and deduct from such As-
sessment so much as in their Judgment will reduce the Rate to
a just Rate on such Rent: Provided always, that if it shall
appear to the said Commissioners that any Lands, Tenements,
Value, the As- Hereditaments, or Heritages shall have been assessed at an
Where Lands
are assessed at
less than the
sessment may
be rectified.
annual Value less than the actual Rent at which the same
shall be let, or (if not let) at less than the Rent at which the
same might be let, it shall be lawful for the said Commissioners
to enlarge and increase such Assessment to such Sum as a like
Rate on such Rent would amount unto, as well with respect
to the Rate on the Property as the Rate on the Occupation of
such Lands, Tenements, Hereditaments, or Heritages.
Relief to be
LXXXIII. And be it enacted, That whenever by any
granted to Oc- Flood or Tempest Loss shall be sustained on the growing
Crops, or on the Stock on Lands demised to a Tenant at a re-
served Rent, without Fine or other sum paid, given, or con-
tracted for in lieu of a reserved Rent, or any Part thereof, or
the said Lands, or any Part thereof, shall by such Flood or
Tempest be rendered incapable of Cultivation for any Year,
and it shall be proved on Oath to the Satisfaction of the Com-
missioners for General Purposes acting for the Division where
the said Lands are situate, that the Owner of the said Lands
hath in consideration of such Loss abated or agreed to abate
to his Tenant the whole or any Proportion of the Rent reserved
or payable by such Tenant for any Year of such Demise, it
shall
In case of Ap-
peal, Occupier
or if no Lease,
proving his an-
Commissioners
may reduce the
nual Rent, the
Rate.
Owners for
Losses caused
by Flood or
Tempest.
5° & 6° VICTORIE, Cap. 35.
59
[
shall be lawful for the said Commissioners to abate in the As-
sessment made in respect of the Property in the said Lands for
the same Year for which such Rent hath been abated, and to
discharge therefrom the whole or the like Proportion of Duty
as the said Owner shall appear on such Proof as aforesaid to
I have abated of or from the Rent reserved and made payable to
him on such Demise; and it shall also be lawful for the said
Commissioners in every such Case to abate in the Assessment
made in respect of the Occupation of the said Lands for the
same Year, and to discharge therefrom the like Proportion of
Duty as shall have been abated or discharged from the Assess-
ment made in respect of the Property on the said Lands for
the Cause aforesaid.
4
Rent.
LXXXIV. And be it enacted, That whenever from the The like Relief
Cause aforesaid the like Loss shall be sustained on the Lands extended to Oc-
cupiers and
of any Infant, Idiot, Lunatic, or other Proprietor incapable of Owners whero
consenting to any Abatement in the Rent as aforesaid, being the Owners are
incapable of
in the Occupation of any such Tenant as aforesaid, and the consenting to
same shall be proved on Oath before the said Commissioners Abatement of
to their Satisfaction, it shall be lawful for them to abate in the
Assessment made in respect of the Occupation of the said
Lands, and to discharge the whole or any Part of the said
Duty, and in proportion to the Loss so sustained, and to the
Amount which the said Commissioners shall be of opinion
would or ought to have been abated as aforesaid, if the said
Lands had belonged to a Proprietor of full Age and of sound
Mind, and capable of such Consent as aforesaid.
Assessment in
case of Losses
LXXXV. And be it enacted, That whenever from the Abatement of
Cause aforesaid the like Loss shall be sustained on Lands in
the Occupation of the Owner, and the same shall be proved on on Lands in the
Occupation of
Oath before the said Commissioners to their Satisfaction, it Owners.
shall be lawful for them to abate in the several Assessments
made in respect of the Property in or Occupation of the said
Lands, and to discharge the whole or any Part of the said re-
spective Duties, and in proportion to the Loss so sustained,
and to the Amount which the said Commissioners shall be
of opinion would or ought to have been abated as aforesaid if
the said Lands had been demised to a Tenant, and a propor-
tionate Abatement had been made to such Tenant under the
Circumstances of the said Loss.
S
Claim for such
LXXXVI. And be it enacted, That if any Person shall be Penalty for
guilty of making any false Claim for such Abatement as afore- making false
said, or shall be guilty of any Fraud or Contrivance in making Abatement:
such Claim, or in obtaining any such Abatement, or shall frau-
dulently or untruly declare the Amount or Value of such Loss,
or the Amount or Value of any Abatement made or agreed to
be made in the Rent of the Lands in his Occupation, on ac-
count of such Loss, with Intent fraudulently to obtain any such
Abatement, he shall forfeit the Sum of Fifty Pounds, and
Treble
60
5° & 6° VICTORIÆ, Cap. 35.
First Assess-
ment under
Schedules (A.)
and (B.) to re-
main in force
for Three Years;
unless the Party
be under-rated
or omitted, or
have obtained
an Exemption
to which he is
not entitled;
Treble the Amount of Duty charged on him in respect of the
said Lands; and if the Owner of any such Lands, or any
other Person whatever, shall aid, abet, or assist any Person
charged to the said Duties in making such false or fraudulent
Claim, or shall fraudulently or untruly declare the Amount or
Value of any Abatement made or agreed to be made in the
Rent of the said Lands or the Amount of such Loss, with In-
tent fraudulently to obtain for himself, or for his Tenant, or for
the Owner or Tenant of the said Lands, any such Abatement
as aforesaid, every such Owner or other Person aforesaid shall
forfeit the sum of One hundred Pounds.
LXXXVII. And be it enacted, That the First Assessment
to be made after the Fifth Day of April One thousand eight
hundred and forty-two, of the Duties chargeable under either
of the Schedules marked (A.) or (B.) of this Act, shall be and
remain in force for the Space of Three Years, without requiring
Returns from the Parties charged therein for the Second or
Third Year of such Assessment, and without altering the
Names of the Parties charged, notwithstanding a Change in
the Occupation or Interest of or in the Premises charged in
such Assessment may have happened; and the like Sums shall
be levied thereon for the Second and Third Years respectively
as shall or ought to have been levied thereon for the First
Year, and the Assessment shall be subject to the like Exemp-
tions and Allowances for the Second and Third Years respec-
tively as were granted for the First Year; and the Amount
charged in such Assessment shall be paid by Four Instalments
in each Year, on the Days and Times herein specified for Pay-
ment of such Instalments, subject nevertheless to be varied aud
altered in the following Cases; (videlicet,)
First.-If the Inspector or Surveyor shall find or discover that
any Person hath been under-rated in such Assessment, or
omitted to be charged therein for the First Year, or hath
obtained an Exemption or Allowance for the First Year
which ought not to be allowed for the Second or Third
Year, it shall be lawful for such Inspector or Surveyor to
surcharge such Assessment for the Second or Third Year,
in like Manner in all respects as he is authorised to sur-
charge the Assessment under the like Circumstances for the
First Year of Assessment, provided that such Surcharge
shall be made in the single Duty, and no Increase shall
be made thereon above the Rate of Duty hereby granted,
unless the Commissioners shall be of opinion that the As-
sessment for the First Year was, in the Particular sur-
charged, deficient through the wilful Default or Neglect of
the Party to be charged:
or a Person not Second.-If any Person not chargeable in the First Year of
chargeable in
the First Year
Assessment shall become chargeable in the Second or Third
Year
5° & 6° VICTORIÆ, Cap. 35.
61
Year it shall be lawful for the Assessor, Inspector, or Sur- become so sub-
veyor to require the like Returns, and to proceed to the sequently;
Assessment of such Person in like Manner for the Second
or Third Year, as if the whole Assessment of the Parish,
Place, or District had commenced in that Year:
Third.—If any Person shall find himself aggrieved by the or in case of
Continuance of such Assessment for the Second or Third Appeal.
Year, by occasion of his being over-rated therein, he may
appeal from the same in that Year on delivering Ten Days'
Notice of such his Intention to the Inspector or Surveyor,
together with a true and perfect Schedule of the annual
Value of the Property charged on him for that Year, in
like Manner as he might have appealed against the same
Assessment under the like Circumstances for the First Year,
and no Payment on such Assessment for the First or Second
Year shall be construed to preclude such Appeal; provided
that for any vexatious Appeal without reasonable Cause it
shall be lawful for the Commissioners to award reasonable
Costs for the Attendance of the Inspector, Surveyor, or
Assessor to be added to the Assessment and levied there-
with for the Use of such Inspector, Surveyor, or Assessor,
and which shall be paid to them respectively in like Man-
ner as any other Payments under this Act may be made to
them :
"
be collected in
the Book deli-
Fourth. It shall be lawful for the respective Collectors to Assessment may
levy and gather the Assessment for the Second and Third the Second and
Years respectively on the Occupiers for the Time being by Third Year by
the same Rate or Book which shall have been delivered to vered for First
them for the First Year, unless the Commissioners shall re- Year.
voke the Appointment of the said Collectors, or shall alter
or vary the Assessments, and deliver to them a new Rate
or Book for the Second or Third Year:
Fifth. The Duplicates of the Commissioners shall be made Commissioners
Duplicates to be
for each Year, and delivered to the proper Officer for Re- made for each
ceipt and at the Head Office for Stamps and Taxes, con- Year.
taining the like Particulars for the Second and Third Years
respectively as are herein required for the First Year of As-
sessment, varying only the Amounts therein to be specified
if the Case shall require the same; and all the Powers,
Regulations, Matters, and Things contained in this Act
for rectifying any Assessment, or increasing or diminishing
the Duty according to Circumstances, or for levying the
same, shall be in force for the Second and Third Years re-
spectively, in respect of the Sums to be levied in those re-
spective Years, and shall be applied in those respective Years,
as fully and effectually as if the Assessment had been made
for those Years respectively under the Directions and Regu-
lations of this Act.
LXXXVIII.
62
5° & 6° VICTORIAE, Cap. 35.
Duties in Sche-
dule and
•
LXXXVIII. And be it enacted, That the Duties hereby
Rules deemed granted, contained in the Schedule marked (C.), shall be as
Part of this Act. sessed and charged under the following Rules, which Rules
shall be deemed and construed a Part of this Act, and to re-
fer to the said last-mentioned Duties, as if the same had been
inserted under a special Enactment.
Sched. (C.)
Rules.
SCHEDULE (C.)
Rules for assessing and charging the Duties under
Schedule (C.)
paid.
By whom to be The said last-mentioned Duties shall be paid by the Persons
and Corporations respectively intrusted with the Payment
of the Annuities, Dividends and Shares of Annuities, there-
in charged, on behalf of the Persons, Corporations, Com-
panies, or Societies entitled thereto, their Executors, Ad-
ministrators, Successors, or Assigns, and shall be assessed
by the Commissioners hereby authorised or appointed for
those Purposes; and shall extend to all public Annuities
whatever payable in Great Britain out of any public Re-
venue in Great Britain or elsewhere, and to all Annuities
payable in Ireland out of the Revenue of the United King-
dom, to or for the Use or Benefit of any Person not resi-
dent in Ireland, and also to all Dividends and Shares of
such Annuities respectively which shall become payable
after the Fifth Day of April One thousand eight hundred
and forty-two, except in the following Cases of Exemption
from the said Duties; viz.
To what Stock
the Duty ex-
tends.
Stock of Friend- First.-The Stock, Dividends, or Interest of any Friendly
ly Societies ex-
empted.
Society legally established under any Act of Parliament
relating to Friendly Societies; provided it shall appear by
the Rules of any such Society deposited or to be deposited
with the Commissioners for the Reduction of the National
Debt, or with the Trustees of any Savings Bank, that the
Sums assured by any such Society to any Individual, or to
any Person nominated by or to claim under him, shall not
exceed the Sum of Two hundred Pounds, or the Amount
of any Annuity or Annuities granted or to be granted by
any such Society to any Individual, or to any Person no-
minated by or to claim under him, shall not exceed the Sum
of Thirty Pounds per Annum: Provided also, that when
any Property belonging to any such Society shall be invest-
ed in the public Securities in the Bank of England, the
said last-mentioned Property shall be duly claimed and
proved by any Trustee or Treasurer of any such Society,
or by any Member thereof, before the said Commissioners for
Special Purposes:
Stock of Savings Second.-The Stock or Dividends of any Savings Bank esta-
Banks ex-
empted.
blished or to be established under the Provisions of an Act
passed
5° & 6° VICTORIÆ, Cap. 35.
63
exempted.
passed in the Ninth Year of the Reign of King George the
Fourth, intituled An Act to consolidate and amend the Laws
relating to Savings Banks, arising from Investments with
the Commissioners for the Reduction of the National Debt;
and also the Dividends or Interest payable by the Trustees
of any Savings Bank upon any Funds therein deposited be-
longing to any Depositor or to any charitable Institution :
Third. The Stock or Dividends of any Corporation, Fraternity, Stock of Charit-
or Society of Persons, or of any Trust established for charitable Institutions
able Purposes only; or which, according to the Rules or
Regulations established by Act of Parliament, Charter,
Decree, Deed of Trust, or Will, shall be applicable by the
said Corporation, Fraternity, or Society, or by any Trustee,
to charitable Purposes only, and in so far as the same shall be
applied to charitable Purposes only; or the Stock or Dividends
in the Names of any Trustees applicable solely to the Repairs
of any Cathedral, College, Church, or Chapel, or any Building
used solely for the Purpose of Divine Worship, and in so
far as the same shall be applied to such Purposes, provided
the Application thereof to such Purposes shall be duly proved
before the said Commissioners for Special Purposes by any
Agent or Factor on the Behalf of any such Corporation,
Fraternity, or Society, or by any of the Members or Trustees:
Fourth. The Stock or Dividends transferred to the Accounts Stock in the
in the Books of the Bank of England in the Name or under Name of the
Treasury or of
the Description of the Lord High Treasurer of England or the Commis-
of the Commissioners of Her Majesty's Treasury, or the sioners for Re-
Commissioners for the Reduction of the National Debt, in National Debt.
pursuance of any Act or Acts of Parliament; provided that
the Governor and Company of the Bank of England shall
from Time to Time cause to be transmitted to the said Com-
missioners for Special Purposes an Account of the total
Amount of Stock which shall have been transferred to the
said respective Accounts, also the Payments to be made by
the Commissioners for the Reduction of the National Debt
on account of the Waterloo Subscription Funds :
duction of the
or to accredited
Fifth. The Stock or Dividends belonging to Her Majesty, in Stock belonging
whatever Name the same may stand in the Books of the to Her Majesty
Bank of England, and also the Stocks or Dividends of any Ministers.
accredited Minister of any Foreign State resident in Great
Britain, provided the Property thereof shall, if standing in
the Name of any Trustee, be duly proved before the said
Commissioners for Special Purposes by such Trustee.
·
Sched. (C.)
Rules.
South Com-
LXXXIX. And for the assessing and charging of the said The Bank of
Annuities payable to the Company of the Bank of England England and
and to the South Sea Company respectively, at the Receipt panies and the
of the Exchequer as aforesaid, and the Profits attached thereto Commissioners
respectively, and also for the assessing and charging of all Debt to deliver
Annuities Accounts of the
of the National
64
5° & 6° VICTORIE, Cap. 35.
Annuities pay-
able to, and by
them respec-
tively to the
for assessing the
same.
Annuities payable by the Commissioners for Reduction of the
National Debt, and the Dividends and Shares of all other An-
nuities, payable out of any public Revenue, which are or shall be
Commissioners intrusted for Payment to the Companies of the Bank of England
and South Sea respectively; be it enacted, That the respective
Companies, Corporations, and Commissioners having the Dis-
tribution or Payment of the said several Annuities, Dividends,
and Shares shall from Time to Time, as often as the Payments
thereon shall become due, deliver to the respective Commission-
ers, appointed for the Purpose of assessing the Duties thereon
as aforesaid, true and faithful Accounts in Writing, in Books
to be provided for that Purpose, of the several Amounts of such
Annuities and profits attached to the same, which shall be paid
to the said Companies respectively, in respect of their Corporate
Stock, and of such Dividends and Shares of Annuities as shall
be intrusted to any of such Companies, Corporations, or Com-
missioners, for Payment to the Persons, Corporations, and
Companies entitled thereto, and the Amount of Duty charge-
able thereon at the Rate before directed, without Deduction ou
any Pretence whatever, except as herein is allowed, distinguish-
ing therein the separate Account of each Person, Corporation,
Company, and Society entitled unto any Part, Dividend, or
Share of such Annuities respectively, as the same shall stand in
the Books of the said respective Companies, or at the said Ex-
chequer, in such Manner as that the Part, Dividend, and Share
of each Person, Corporation, Company, and Society, of or to
such Annuities respectively, may be distinctly charged and as-
sessed to the said Duty; and the said respective Commissioners
shall from Time to Time make an Assessment of the Duty
which shall appear to be chargeable on the Accounts so delivered
to the best of their Judgment and Belief, and shall from Time
to Time deliver the said Books of Assessments, signed by them
respectively, to the said Commissioners for Special Purposes;
and the said Commissioners for Special Purposes shall forth-
with cause Two Certificates on Parchment to be made out,
under their Hands and Seals, containing the total Amounts of
Duty, and of the Annuities, Dividends, and Shares whereon
the said Duty shall have been charged contained in each As-
sessment, together with the proper Title or Description of the
Corporation, Company, or Persons having the Distribution or
intrusted with the Payment of such Annuities, Dividends, and
Shares respectively; and they shall transmit one of such Certi-
ficates to the respective Commissioners for making such Assess-
ments, and the other Certificate to the Head Office for Stamps
and Taxes in England.
Persons receiv-
XC. And for the assessing and charging of the Annuities,
ing Annuities or Dividends, and Shares of Annuities payable by the Governor
able at the Bank and Company of the Bank of Ireland out of the public Re-
of Ireland on venue of the United Kingdom to Persons not resident in Ireland,
pay-
be
5° & 6° VICTORIÆ, Cap. 35.
65
liver a Declara-
where Annui-
a Power of At-
be it enacted, That in every Case in which Payment of any behalf of Non-
such Annuities, Dividends, and Shares of Annuities, as last residents to de-
aforesaid shall be demanded or applied for by any Attorney, tion.
Agent, Trustee, or other Person for or on the Behalf or for the
Use or Benefit of any Person not resident in Ireland, the
Person demanding or applying for the Payment of such Annui-
ties, Dividends, or Shares of Annuities, before receiving the
same, shall (whether he shall be required to do so by the said
Governor and Directors of the said Bank or not) deliver to the
Cashier of the said Bank a Declaration, signed by such Appli-
cant, containing a Statement of the Amount and Description of
the Stock in respect of which such Annuities, Dividends, or
Shares are payable, and the Name and Place of Abode of
every Person for whom, or on whose Behalf, or for whose Use
or Benefit, such Applicant requires the Payment thereof, and
declaring whether or not such last-mentioned Person was resi-
dent in Ireland, within the Intent and Meaning of this Act,
at the Time when such Annuities, Dividends, and Shares re-
spectively became payable; and in every Case in which Pay- Bank to require
ment of any such Annuities, Dividends, or Shares of Annuities a Declaration
shall be demanded or applied for by any Person for or on the ties, &c. are re-
Behalf of any other Person, under or by virtue of any Letter ceivable under
or Power of Attorney, or other delegated Authority, the said torney.
Governor and Directors, or the Cashier or other Officer of the
said Bank, having the Payment of any such Annuities, Divi-
dends, or Shares of Annuities, shall, before paying the same,
require such Declaration and Statement to be made and deli-
vered as herein-before directed; and if the Person demanding On Refusal,
or applying for such Payment shall refuse to make or sign and Parties entitled
deliver such Declaration and Statement on being required to be deemed not
make and deliver the same as aforesaid, the Person for whom resident in Ire-
or on whose Behalf he shall demand or apply for such Payment
shall be deemed to be not resident in Ireland, and such An-
nuities, Dividends, or Shares of Annuities shall be charged ac-
cordingly with the Duties granted by this Act: Provided al- Proviso.
ways, that no Person (other than a Member of either House
of Parliament entitled to be exempted from the Duties of As-
sessed Taxes under the Provisions in that Behalf contained in
the Acts relating to the said last-mentioned Duties) shall be
deemed to be resident in Ireland, within the Intent and Mean-
ing of this Act, who shall have been absent from Ireland, at
one Time or several Times, for a Period equal in the whole to
Six Months or more during the Space of One Year immediately
preceding the Day on which such Annuities, Dividends, and
Shares shall respectively have become payable.
to Annuities to
land.
XCI. And be it enacted, That whenever it shall appear by Commissioners
any such Declaration or Statement as aforesaid that any such to make Assess-
Annuities, Dividends, or Shares of Annuities are payable by on Annuities
the said Governor and Company of the Bank of Ireland, to or and Dividends
ments of Duties
payable at the
I
for
·
66
5° & 6° VICTORIE, Cap. 35.
Bank of Ireland for the Use or Benefit of any Person not resident in Ireland,
to not
land.
resident in Ire- and also whenever any Person applying for Payment of any
such Annuities, Dividends, or Shares of Annuities shall refuse
to make or sign and deliver such Declaration and Statement,
on being required to make and deliver the same as aforesaid,
the Commissioners herein-before appointed for that Purpose
shall assess and charge the Duties hereby granted upon and in
respect of all such Annuities, Dividends, and Shares of Annui-
ties, and shall make out and transmit their Certificates of such
Assessments in like Manner as is herein-before provided with re-
spect to the Assessments to be made by the Commissioners ap-
pointed for assessing and charging the Duties on Annuities pay-
able out of the Revenue of the United Kingdom in England;
and in all other Cases where any such Annuities, Dividends, or
Shares of Annuities shall be payable by the said Governor and
Company to or for the Use or Benefit of any Person not resident
in Ireland, but which shall not be assessed and charged by the
said Commissioners in the manner herein-before directed, by
reason of the Fact of such Non-residence not having been made
to appear to them in manner aforesaid, such Annuities, Divi-
dends, and Shares which have been received or become pay-
able in the preceding Year shall be accounted for in Great
Britain by the Person entitled thereto, or beneficially inte-
rested therein, and shall be charged and assessed under the
Rules and Regulations of Schedule (D.) of this Act, whether
the same shall be received in Great Britain or not.
Penalty for
XCII. And be it enacted, That if any Person shall receive
make a Declara- of the Governor and Company of the Bank of Ireland any
tion on receiv- Annuity, Dividend, or Share of Annuity payable out of the
ing Annuities or
public Revenue of the United Kingdom, for or on the Behalf
Dividends in
of or for the Use or Benefit of any Person not resident in Ire-
land, without previously delivering to the Cashier of the said
Bank the Declaration and Statement by this Act directed to
be delivered in such Case, or if any Person shall make, sign, or
deliver any Declaration or Statement which shall not truly set
forth the Name and Place of Residence of the Person, and of
every Person for whom, or on whose Behalf, or for whose Use
or Benefit, he shall apply for Payment of any such Annuity,
Dividend, or Share of Annuity as aforesaid, the Person who
shall neglect or omit to deliver such Declaration and Statement
as aforesaid, or who shall make, sign, or deliver any untrue
Declaration or Statement, shall be liable to the Payment to
Her Majesty of Treble the Amount of the Duty chargeable
on such Annuity, Dividend, or Share of Annuity; and if any
Person shall wilfully and fraudulently omit to deliver such De-
claration and Statement, or shall wilfully make, sign, or deliver
any false Declaration or Statement, or shall make or practise
any fraudulent Contrivance or Device whatever, with Intent
to defraud Her Majesty of the Duty chargeable under this Act
on
Ireland on be-
half of Persons
not resident
there.
Penalty for
fraudulent De-
claration or De-
vice to evade the
Duty.
5° & 6° VICTORIÆ, Cap. 35.
67
on any such Annuity, Dividend, or Share of Annuity as afore-
said, he shall forfeit the Sum of One hundred Pounds, over
and above Treble the Amount of the said Duty.
set apart and
XCIII. And be it enacted, That the respective Corpora- Companies to
tions, Companies, and Persons entitled unto such Annuities and retain Sums as-
Profits attached thereto, or intrusted with the Payment of the sessed.
Annuities, Dividends, or Shares of such public Annuities as
are herein-before described, shall, on Notice of the Amount of
each Assessment, from Time to Time to be made as aforesaid
(which Notice shall be given from Time to Time, as and when
the Annuities, Dividends, and Shares aforesaid shall become
payable, and before Payment thereof,) set apart and retain the
Amount of Duty so assessed for the Purposes of this Act; and
every such setting apart and retaining of the said Duties shall
be deemed a Payment thereof by and on the Behalf of the Per-
sons, Corporations, and Companies entitled unto the said Annui-
ties, Dividends, and Shares respectively; and all Persons, Cor-
porations, and Companies entitled to such Annuities or Profits
attached thereto or to any Part thereof, or to such Dividends
or Shares of Annuities as aforesaid, are hereby required, on Re-
ceipt of the Residue of the said Annuities, Profits, Dividends,
and Shares, over and above the Duty so assessed, to allow such
Payments in respect of the said Assessments; and the Corpo-
rations and Persons having the Distribution of such Annuities,
or intrusted with such Payments, shall be and are hereby ac-
quitted and discharged of so much Money, as if the same had
actually been paid unto the Persons to whom such Annuities,
Profits, Dividends, and Shares did or might belong, or were by
Law payable.
Autom
*
XCIV. And be it enacted, That all Monies so set apart at Monies set apart
the Bank of England, the Bank of Ireland, and the South the Bank.
to be paid into
Sea House respectively, and by the Commissioners for the Re--
duction of the National Debt, as before directed, shall be paid
from Time to Time into the Account to be kept at the Bank
of England with the Receiver-General of Stamps and Taxes,
as herein-after directed, accompanied with a Certificate of the
Amount of the Assessment under which the same shall be so
paid, under the Hands of Two or more of the Commissioners
making such Assessment; and the Governor and Company of
the Bank of England shall also cause the Amount of such As-
sessment as shall from Time to Time be charged on the Trading
Profits of the said Company to be paid into the said Account.
XCV. Provided always, and be it enacted, That in respect How small Di-
of any of the Annuities, Dividends and Shares of Annuities, vidends shall be
chargeable under Schedule (C.) by the respective Commission-
ers for those Purposes, it shall not be required of them to make
an Assessment for any Amount or Payment, where the half-
yearly Payment on such Annuities, Dividends, or Shares shall
not amount to Fifty Shillings, but that the Annuities, Divi-
dends,
}
68
5° & 6° VICTORIÆ, Cap. 35.
dends, and Shares whereof the half-yearly Payment shall not
amount to Fifty Shillings shall be accounted for and charged
under the Third Case of Schedule (D.) by which Profits of an
uncertain annual Value are directed to be charged: Provided
also, that no Person shall be required to return any Statement
of the Profits of such Annuities, Dividends or Shares, the half-
yearly Payment whereof shall amount to Fifty Shillings or
more, and which are herein-before directed to be assessed in
manner aforesaid, or be liable to any Penalty for not returning
the same, but all such Dividends and Shares whereof the half-
yearly Payment shall not amount to Fifty Shillings, and which
shall be paid without such Assessment, shall be duly returned
in the Manner before directed, under the Penalty before con-
tained.
Persons intrust- XCVI. And be it enacted, That every Person (other than
ed with the
the Governor and Company of the Bank of England, the Di-
Payment of Co-
lonial Annuities rectors of the East India Company, and the Commissioners
shall deliver Ac- for the Reduction of the National Debt,) intrusted with the
counts thereof.
Payment of Annuities, or any Dividends or Shares of Annui-
ties, payable out of the public Revenue of any Colony or Set-
tlement belonging to the Crown of the United Kingdom, to
any Persons, Corporations, or Companies in Great Britain,
or acting therein as Agent, or in any other Character before
described, shall, without further Notice or Demand thereof,
deliver or cause to be delivered into the Head Office for Stamps
and Taxes in England, an Account in Writing containing their
Names and Residences, and a Description of the Annuities,
Dividends, and Shares intrusted to them for Payment, within
One Calendar Month after the same shall have been required
by public Notice in the London Gazette, and shall also, on
Demand by the Inspector authorised for that Purpose by the
Commissioners of Stamps and Taxes, deliver or cause to be
delivered to him, for the Use of the said Commissioners for
Special Purposes, true and perfect Accounts of the Amount of
Annuities, Dividends, and Shares payable by them respectively;
Commissioners and the said Commissioners for Special Purposes shall make
an Assessment thereon under Schedule (C.) at the Rate before
prescribed, subject to Diminution on occasion of any Exemp-
tions to be allowed by the said Commissioners for Special Pur-
poses, giving Notice of the Amount thereof to the respective
Persons intrusted with such last-mentioned Payments, who
shall respectively pay the Duty on the said Annuities, Divi-
dends, and Shares, on behalf of the Persons, Corporations, and
Companies entitled unto the same, out of the Monies in their
Hands; and they shall be acquitted of such Payments in like
Manner, and the like Proceedings in all respects shall be had
under the said Commissioners for Special Purposes, as are be-
fore directed in respect of Annuities payable out of the public
Revenue of the United Kingdom: Provided always, that the
for Special Pur-
poses to make
Assessments
thereon.
Persons
5° & 6° VICTORIÆ, Cap. 35.
69
Persons intrusted with such Payment shall from Time to Time
pay the Duty so assessed thereon into the Bank of England,
to the Account to be kept at the Bank of England as afore-
said with the Receiver-General of Stamps and Taxes, and shall
be answerable for such Payment, and which Duty so assessed
shall, in default of such Payment, be recoverable against the
Persons respectively intrusted with such Payments as other
Duties charged on the Parties may be recovered against them;
and if any Person intrusted with the Payment of any such
last-mentioned Annuities, or any Dividends or Shares thereof,
in the Manner herein mentioned, or acting therein as Agent,
or in any other Character herein described, shall neglect or re-
fuse to deliver an Account of his Name and Residence in the
Manner herein directed, or, after Demand, shall neglect or re-
fuse to deliver an Account as aforesaid of the Amount of such
Annuities, Dividends, and Shares as he is intrusted with the
Payment of, or in the Payment of which he shall act as Agent,
or in any other Character herein described, he shall forfeit the
Sum of One hundred Pounds, over and above the Duty charge-
able on such Annuities, Shares, or Dividends.
at the Exche-
quer or other
XCVII. And be it enacted, That any Interest payable out Securities issued
of the public Revenue on Securities issued or to be issued at
the Exchequer or other public Office, by whatever Names such public Office,
and India
Securities shall be called, shall be charged to the said Duties
Bonds, to be
under the Rules contained in Schedule (C.) by the Commis- charged under
Schedule (C.)
sioners for assessing the Profits of Offices in the said Exchequer
or other Office aforesaid at which the same shall be made pay-
able, and the Interest payable by the East India Company on
the Bonds issued or to be issued by them shall be charged to
the said Duties under the like Rules by the Commissioners
herein-before appointed for that purpose, which said Commis-
sioners respectively shall execute this Act, in relation to the
Profits arising from such Securities and Bonds as aforesaid, in
like Manner as the Commissioners appointed by this Act are
empowered to assess the Profits arising from Annuities payable
out of the public Revenue in other Cases; and the said Com-
missioners respectively hereby authorised to execute this Act
in relation to such Securities and Bonds as aforesaid shall ap-
point Assessors and Collectors of the said Duties arising from
such Securities and Bonds from and amongst the Officers in-
trusted with the Payment or Discharge of such Securities and
Bonds, who shall respectively at the Time of Payment or Dis-
charge thereof compute the Duty thereon, and after such Com-
putation shall enter the same in a Certificate of Assessment,
and certify the same to the proper Officer appointed for the
Payment or Discharge of such Securities and Bonds, which
Officer is hereby empowered to stop and detain the said Duty,
and to pay the same into the Bank of England to the Credit
of the Receiver-General of Stamps and Taxes, in discharge of
such
70
5° & 6° VICTORIÆ, Cap. 35.
such Assessment; and every Person receiving or purchasing
any such Security or Bond in circulation, with current Interest
thereon, shall be entitled and is hereby empowered to deduct
from such Interest the proportion of Duty which will become
chargeable thereon, in like Manner and under the like powers.
and penalties as may be done in other Cases of payment of
Interest, and as if such current Interest were then due and
charged to the said Duty; and the like Computation and As-
sessment shall be made whenever a new Security or Bond shall
be issued in discharge of any former Security or Bond, with
Interest, or in discharge of Interest due on any former Security
or Bond; and the person receiving such new Security or Bond
in exchange for any former Security or Bond, with Interest,
or for such Interest, shall pay to the proper Officer at the Time
of receiving such new Security or Bond the full Duty compu-
ted on the Interest payable on the said former Security or
Bond.
Penalty for
fraudulently
-
Claims of Ex-
the
XCVIII. Provided always, and be it enacted, That all
emption to be Claims of Exemption under any of the Rules contained in
Commissioners Schedule (C.) from the said Duties on Annuities, Dividends
for Special Pur- and Shares of Annuities, payable out of the Revenue of the
United Kingdom, shall be made to the Commissioners for Spe-
cial Purposes at the Head Office for Stamps and Taxes in
England, according to the following Rules; videlicet,
poses according
to following
Rules.
First.-Every Claim shall be made in Writing, in such Form
as the Commissioners of Stamps and Taxes shall direct, and
the said Commissioners for Special Purposes shall require
the same to be verified on the Affidavit of every such Person
as they shall think necessary, such Affidavit to be made as
before directed in all Cases cognisable before the said Com-
missioners, and they shall have Authority to demand and
require, from every such Person as they shall think proper
to be examined touching such Claim, true Answers upon
Oath, to be made as before directed, to all such Questions
as they shall think material in such Claim:
Second. Whenever the Commissioners for Special Purposes
shall have allowed any such Exemption, they shall give an
Order for Payment of the Sums retained for the Duties on
such Annuities, Dividends, and Shares, in respect of which
they shall have allowed such Exemption, to the respective
Claimants, or to the Attornies or Agents who shall have
been authorised to receive the said Annuities, Dividends and
Shares, on behalf of the said Claimants; and such Payment
shall be made in like Manner as is herein-before provided
with respect to Allowances to be granted under Number V.
of Schedule (A.) of this Act.
XCIX. And be it enacted, That if any Person shall, with
Intent to defraud Her Majesty, falsely or fraudulently make
any
5° & 6° VICTORIÆ, Cap. 35.
71
Stock.
any Claim to be exempted, either in his own Behalf or any claiming Ex-
other, from the Duty charged on such Annuities, or any Divi-emptions of
dends or Shares thereof, contrary to the Intent of this Act,
every such Person shall forfeit the Sum of One hundred Pounds,
and if such Claim shall be made by any Person in his own
Behalf he shall moreover be liable to be assessed in Treble the
Duty to be charged on the said Annuities and Shares.
Rules deemed
C. And be it enacted, That the Duties hereby granted, Duties in Sche-
contained in the Schedule marked (D.), shall be assessed and dule (D.) and
charged under the following Rules, which Rules shall be Part of the Act.
deemed and construed to be a Part of this Act, and to refer to
the said last-mentioned Duties, as if the same had been inserted
under a special Enactment.
SCHEDULE (D.)
and by whom
The said last-mentioned Duties shall extend to every Descrip- To what the
tion of Property or Profits which shall not be contained in Duty extends,
either of the said Schedules (A.), (B.), or (C.), and to every to be paid.
Description of Employment of Profit not contained in Sche-
dule (E.), and not specially exempted from the said respec-
tive Duties, and shall be charged annually on and paid by
the Persons, Bodies Politic or Corporate, Fraternities, Fel-
lowships, Companies, or Societies, whether Corporate or not.
Corporate, receiving or entitled unto the same, their Execu-
tors, Administrators, Successors, and Assigns respectively.
taining the Du-
ties.
Rules for ascertaining the said last-mentioned Duties in Rules for ascer-
the particular Cases herein mentioned.
First Case.-Duties to be charged in respect of any
Trade, Manufacture, Adventure, or Concern in the
Nature of Trade, not contained in any other Schedule
of this Act.
RULES.
First. The Duty to be charged in respect thereof shall be Computation of
computed on a Sum not less than the full Amount of the Duty on Trade.
Balance of the Profits or Gains of such Trade, Manufacture,
Adventure, or Concern, upon a fair and just Average of
Three Years, ending on such Day of the Year immediately
preceding the Year of Assessment on which the Accounts
of the said Trade, Manufacture, Adventure, or Concern
shall have been usually made up, or on the Fifth Day of
April preceding the Year of Assessment, and shall be assess-
ed, charged, and paid without other Deduction than is
herein-after allowed: Provided always, that in Cases where
the Trade, Manufacture, Adventure, or Concern shall have
been set up and commenced within the said Period of Three
Years, the Computation shall be made for One Year on the
Average of the Balance of the Profits and Gains from the
Period of first setting up the same: Provided also, that in
Cases
GR
72
5° & 6° VICTORIÆ, Cap. 35.
Cases where the Trade, Manufacture, Adventure, or Con-
cern shall have been set up and commenced within the Year
of Assessment, the Computation shall be made according to
the Rule in the Sixth Case of this Schedule:
Second. The said duty shall extend to every Person, Body
Politic or Corporate, Fraternity, Fellowship, Company, or
Society, and to every Art, Mystery, Adventure, or Concern
carried on by them respectively, in Great Britain or else-
where, as aforesaid; except always such Adventures or Con-
cerns on or about Lands, Tenements, Hereditaments, or
Heritages as are mentioned in Schedule (A.), and directed
to be therein charged:
Deductions not Third.-In estimating the Balance of Profits and Gains charge.
to be allowed.
able under Schedule (D.), or for the Purpose of assessing the
Duty thereon, no Sum shall be set against or deducted from,
or allowed to be set against or deducted from, such Profits
or Gains, on account of any Sum expended for Repairs of
Premises occupied for the Purpose of such Trade, Manufac-
ture, Adventure, or Concern, nor for any Sum expended for
the Supply or Repairs or Alterations of any Implements,
Utensils, or Articles employed for the Purpose of such
Trade, Manufacture, Adventure, or Concern, beyond the
Sum usually expended for such Purposes according to an
Average of Three Years preceding the Year in which such
Assessment shall be made; nor on account of Loss not con-
nected with or arising out of such Trade, Manufacture,
Adventure, or Concern; nor on account of any Capital with-
drawn therefrom; nor for any Sum employed or intended to
be employed as Capital in such Trade, Manufacture, Adven-
ture, or Concern; nor for any Capital employed in Improve-
ment of Premises occupied for the Purposes of such Trade,
Manufacture, Adventure, or Concern; nor on account or under
pretence of any Interest which might have been made on such
Sums if laid out at Interest; nor for any Debts, except bad
Debts proved to be such to the Satisfaction of the Commis-
sioners respectively; nor for any average Loss beyond the
actual Amount of Loss after Adjustment; nor for any Sum
recoverable under an Insurance or Contract of Indemnity.
Fourth. In estimating the Amount of the Profits and Gains
arising as aforesaid no Deduction shall be made on account
of any annual Interest, or any Annuity or other annual
Payment, payable out of such Profits or Gains.
To whom the
Duty extends.
No Deduction
for annual in-
terest.
To what the
Duty shall ex-
tend.
Second Case. The Duty to be Charged in respect of Pro-
fessions, Employments, or Vocations, not contained in any
other Schedule of this Act.
S
RULES.
First. The said Duty on Employments shall be construed to
extend to every Employment by Retainer in any Character
whatever
T
•
5° & 6° VICTORIÆ, Cap. 35.
73
Duty on Profes-
whatever, whether such Retainer shall be annual or for a
longer or shorter Period: and to all Profits and Earnings of
whatever Value, subject only to such Exemptions as are
herein-after granted :
Second. The Duty to be charged shall be computed at a Sum Computation of
not less than the full Amount of the Balance of the Profits, sions.
Gains and Emoluments of such Professions, Employments,
or Vocations (after making such Deductions, and no other
as by this Act are allowed,) within the preceding Year,
ending as in the First Case, to be paid on the actual Amount
of such Profits or Gains, without any Deduction, subject to
the like Provisions as are made in the First Case in respect
of the period of Average in the Cases of setting up and com-
mencing such Profession, Employment, or Vocation within
the period herein limited:
of the First
Third. The Third and Fourth Rules in the First Case shall Certain Rules
also extend to the Profits arising under the Second Case, as Case to extend
far as they are applicable.
to the Second.
Rules applying to both the preceding Cases.
on
First. In estimating the Balance of the Profits or Gains to Deductions not
be charged according to either of the First or Second Cases, to be allowed
no Sum shall be set against or deducted from, or allowed to cond Cases.
be set against or deducted from such Profits or Gains, for
any Disbursements or Expenses whatever, not being Money
wholly and exclusively laid out or expended for the purposes
of such Trade, Manufacture, Adventure, or Concern, or of
such Profession, Employment, or Vocation; nor for any
Disbursements or Expenses of Maintenance of the Parties,
their Families or Establishments; nor for the Rent or Value
of any Dwelling House or domestic Offices, or any Part
of such Dwelling House or domestic Offices, except such
Part thereof as may be used for the purposes of such Trade
or Concern, not exceeding the proportion of the said Rent
or Value herein-after mentioned; nor for any Sum expended
in any other domestic or private purposes, distinct from the
purposes of such Trade, Manufacture, Adventure, or Con-
cern, or of such Profession, Employment or Vocation.
Second. The Computation of the Duty to be charged in re- Duty on Trade
spect of any Trade, Manufacture, Adventure, or Concern, or exclusive of the
any Profession whether carried on by any Person singly or profits of Lands.
by any One or more Persons jointly, or by any Corporation,
Company, Fraternity, or Society, shall be made exclusive of
the Profits or Gains arising from Lands, Tenements, or
Hereditaments occupied for the purpose of such Profession,
Trade, Manufacture, Adventure, or Concern.
to be
Mag
Third. The Computation of Duty arising in respect of any Duty on Trade
Trade, Manufacture, Adventure, or Concern, or any Pro- carried on by
fession, carried on by Two or more Persons jointly, shall be Persons, how to
made be charged.
Two or more
K
podlaga
74
5° & 6° VICTORIÆ, Cap. 35.
In case of
Change of Part-
ners the Duty
to be charged
on the Profits
antecedent to
the Change.
made and stated jointly and in one Sum, and separately and
distinctly from any other Duty chargeable on the same Per-
sons, or either or any of them; and the Return of the
Partner who shall be first named in the Deed, Instrument,
or other Agreement of Copartnership (or where there shall
be no such Deed, Instrument, or Agreement, then of the
Partner who shall be named singly, or with Precedence to
the other Partner or Partners, in the usual Name, Style, or
Firm of such Copartnership, or, where such precedent
Partner shall not be an acting Partner, then of the prece-
dent acting Partner,) and who shall be resident in Great
Britain, (and who is hereby required, under the Penalty
herein contained for Default in making any Return required
by this Act, to make such Return on behalf of himself and
the other Partner or Partners whose Names and Residences
shall also be declared in such Return,) shall be sufficient
Authority to charge such Partners jointly: Provided al-
ways, that where no such Partner shall be resident in Great
Britain, then the Statement shall be prepared and de-
livered by their Agent, Manager, or Factor resident in
Great Britain, jointly for such Partners, and such joint
Assessment shall be made in the Partnership, Name, Style,
Firm, or Description; and no separate Statement shall be
allowed in any Case of Partnership, except for the Purpose
of the Partners separately claiming an Exemption as herein
directed, or of accounting for separate Concerns; provided
that if any Partner being entitled to Exemption shall de-
clare the Proportion of his Share in such Partnership,
Trade, Profession, or Concern, in order to a separate As-
sessment for the above Purpose, it shall be lawful to charge
such Partner separately; but if no such Claim be made,
then such Assessment shall be made jointly, according to
the Amount of the Profits and Gains of such Partnership:
Provided also, that any joint Partner in such Trade, Pro-
fession, or Concern, which shall have been already returned
by such precedent Partner as aforesaid, may return his
Name and Place of Abode, and that he is such Partner,
without returning the Amount of Duty payable in respect
thereof, unless the Commissioners respectively shall think
proper to require a further Return, in which Case it shall be
lawful for such Commissioners to require from every such
Partner the like Return, and the like Information and Evi-
dence, as they are hereby entitled to require from the pre-
cedent Partner:
Fourth.-If amongst any Persons engaged in any Trade,
Manufacture, Adventure, or Concern, or in any Profession,
in Partnership together, any Change shall take place in any
such Partnership, either by Death, or Dissolution of Part-
nership as to all or any of the Partners, or by admitting
any
5° & 6° VICTORIÆ, Cap. 35.
775
1
}
any other Partner therein, before the Time of making the
Assessment, or within the Period for which the Assessment
ought to be made under this Act, or if any Person shall
have succeeded to any Trade, Manufacture, Adventure, or
Concern, or any Profession, within such respective Periods
as aforesaid, the Duty payable in respect of such Partner-
ship, or any of such Partners, or any Person succeeding to
such Profession, Trade, Manufacture, Adventure, or Con-
cern, shall be computed and ascertained according to the
Profits and Gains of such Business derived during the re-
spective Periods herein mentioned, notwithstanding such
Change therein or Succession to such Business as aforesaid,
unless such Partners, or such Person succeeding to such Busi-
ness as aforesaid, shall prove, to the Satisfaction of the re-
pective Commissioners, that the Profits and Gains of such
Business have fallen short or will fall short from some spe-
cific Cause, to be alleged to them, since such Change or Suc-
cession took place, or by reason thereof:
charged in One
Division, except
where the same
Person is en-
Trade in divers
Fifth. Every Statement of Profits to be charged under this Duties to be
Schedule shall include every Source so chargeable on the
Person delivering the same on his own Account, or on ac-
count of any other Person, and every Person shall be gaged in differ-
chargeable in respect of the whole of such Duties in one and ent Concerns in
the same Division, and by the same Commissioners, (ex- Places.
cept in Cases where the same Person shall be engaged in
different Partnerships, or the same Person shall be engaged
in different Concerns relating to Trade or Manufacture in
divers Places, in each of which Cases a separate Assessment
shall be made in respect of each Concern at the Place where
such Concern if singly carried on ought to be charged as
herein directed,) and every such Statement on the Behalf of
any other Person for which such Person shall be chargeable
as acting in any of the Characters before described, or on
the Behalf of any Corporation, Fellowship, Fraternity,
Company, or Society, shall include every Source chargeable
as last aforesaid, and shall be delivered in that Division
where such Person, Corporation, Fellowship, Fraternity,
Company, or Society would be chargeable if acting on his
or their own Behalf.
K
Third Case.-The Duty to be charged in respect of Pro-
fits of an uncertain annual Value not charged in Sche-
dule (A.)
J
tain Profits.
First. The Duty to be charged in respect thereof shall be Computation of
computed at a Sum not less than the full Amount of the Duty on uncer-
Profits or Gains arising therefrom within the preceding
Year, ending as in the First Case, to be paid on the actual
Amount of such Profits or Gains, without any Deduction:
Second. The Profits on all Securities bearing Interest pay- On Interest not
able out of the public Revenue (except Securities before being annual.
directed
dat
76
5° & 6° VICTORIÆ, Cap. 35.
Cattle and Sel-
lers of Milk.
On Dealers in Third.-Whenever the Commissioners shall, on Examination,
find that any Lands occupied by a Dealer in Cattle, or by a
Dealer in or Seller of Milk, (which Lands shall have been
estimated and charged on the Rent or annual Value,) are
not sufficient for the Keep and Sustenance of the Cattle
brought on the said Lands, so that the Rent or annual
Value of the said Lands cannot afford a just Estimate of the
Profits of such Dealer, it shall be lawful for the said Com-
missioners to require a Return of such Profits, and to charge
such further Sum thereon as, together with the Charge in
respect of the Occupation of the said Lands, shall make up
the full Sum wherewith such Trader ought to be charged in
respect of the like Amount of Profits charged according to
the First Rule in this Case.
Computation of
Duty from Sc-
curities in Ire-
land, in the Co-
lonies, &c., and
Foreign Securi-
ties.
directed to be charged under the Rules of Schedule (C.),
and on all Discounts, and on all Interest of Money, not
being annual Interest, payable or paid by any Person what-
ever, shall be charged according to the preceding Rule in
this Case:
Computation of
Duty from Pos-
sessions in Ire-
land, the Colo-
nies, &c.
Fourth Case. The Duty to be charged in respeet of In-
terest arising from Securities in Ireland, or in the
British Plantations in America, or in any other of
Her Majesty's Dominions out of Great Britain, and
Foreign Securities, except such Annuities, Dividends,
and Shares as are directed to be charged under Sche-
dule (C.) of this Act.
The Duty to be charged in respect thereof shall be computed
on a Sum not less than the full Amount of the Sums (so
far as the same can be computed) which have been or will
be received in Great Britain in the current Year, without
any Deduction or Abatement.
Fifth Case.—The Duty to be charged in respect of Posses-
sions in Ireland, or in the British Plantations in America,
or in any
other of Her Majesty's Dominions out of Great
Britain, and Foreign Possessions.
The Duty to be charged in respect thereof shall be computed
on a Sum not less than the full Amount of the actual Sums
annually received in Great Britain, either for Remittances
from thence payable in Great Britain, or from Property
imported from thence into Great Britain, or from Money
or Value received in Great Britain, and arising from Pro-
perty which shall not have been imported into Great Bri-
tain, or from Money or Value so received on Credit or on
Account in respect of such Remittances, Property, Money,
or Value brought or to be brought into Great Britain, com-
puting the same on an Average of the Three preceding Years,
as directed in the First Case, without other Deduction or
Abatement than is herein-before allowed in such Case.
Sixth.-
5° & 6° VICTORIÆ, Cap. 35.
my
Sixth Case.—The Duty to be charged in respect of any Computation of
annual Profits or Gains not falling under any of the Duty on unde-
foregoing Rules, and not charged by virtue of any of the
other Schedules contained in this Act.
scribed Profits.
The Nature of such Profits or Gains, and the Grounds on which
the Amount thereof shall have been computed, and the Ave-
rage taken thereon (if any.) shall be stated to the Commis-
sioners, and the Computation shall be made either on the
Amount of the full Value of the Profits and Gains received
annually, or according to an Average of such Period greater
or less than One Year, as the case may require, and as shall
be directed by the said Commissioners; and such Statement
and Computation shall be made to the best of the Know-
ledge and Belief of the Person in receipt of the same, or en-
titled thereto.
Add
sustained in one
cern.
CI. Provided always, and be it enacted, That nothing herein Persons carry-
contained shall be construed to restrain any Person carrying on, more Concerns
ing on Two or
either solely or in Partnership, Two or more distinct Trades, may set the Loss
Manufactures, Adventures, or Concerns in the Nature of Trade, against the Pro-
the Profits whereof are made chargeable under the Rules of fits acquired in
Schedule (D.), from deducting or setting against the Profits the other Con-
acquired in One or more of the said Concerns the Excess of
the Loss sustained in any other of the said Concerns over and
above the Profits thereof, in such Manner as may be done under
this Act where a Loss shall be deducted from the Profits of the
same Concern, or to restrain any of such Persons from making
separate Statements thereof, or to restrain any such Person
renting a Dwelling House, Part whereof shall be used by him
for the Purposes of any Trade or Concern or any Profession
hereby charged, from deducting or setting off from the Profits
of such Trade, Concern, or Profession such Sum not exceed-
ing Two-Third Parts of the Rent bonâ fide paid for such
Dwelling House, with the Appurtenances, as the said respec-
tive Commissioners shall on due Consideration allow; and the
respective Commissioners shall have authority to allow such De-
ductions as in other Cases, and to assess such Person accordingly.
Interest not
CII. And be it enacted, That upon all Annuities, yearly Charging with
Interest of Money, or other annual Payments, whether such Duty all annual
Payments shall be payable within or out of Great Britain, otherwise
either as a Charge on any Property of the Person paying the charged.
same by virtue of any deed or Will or otherwise, or as a Re-
servation thereout, or as a personal Debt or Obligation by vir-
tue of any Contract, or whether the same shall be received and
payable half-yearly or at any shorter or more distant Periods,
there shall be charged for every Twenty Shillings of the annual
Amount thereof the Sum of Seven-pence, without Deduction,
according to and under and subject to the Provisions by which
the Duty in the Third Case of Schedule (D.) may be charged;
provided that in every Case where the same shall be payable
out
78
5° & 6° VICTORIÆ, Cap. 35.
Interest from
out of Profits or Gains brought into charge by virtue of this
Profits charged Act no Assessment shall be made upon the Person entitled to
liable to Deduc-
tion.
All other Inte-
rest to be charg-
ed under
dule (D.)
Interest secured
on Rates to be
charged on the
Officer manag-
ing the Ac-
counts.
such Annuity, Interest, or other annual Payment, but the whole
of such Profits or Gains shall be charged with Duty on the
Person liable to such annual Payment, without distinguishing
such annual Payment, and the Person so liable to make such
annual Payment, whether ont of the Profits or Gains charged
with Duty, or out of any annual Payment liable to Deduction,
or from which a Deduction hath been made, shall be autho-
rised to deduct out of such annual Payment at the Rate of
Seven-pence for every Twenty Shillings of the Amount thereof,
and the Person to whom such Payment liable to Deduction is
to be made shall allow such Deduction, at the full Rate of
Duty hereby directed to be charged, upon the Receipt of the
Residue of such Money, and under the Penalty herein-after
contained, and the Person charged to the said Duties having
made such Deduction, shall be acquitted and discharged of so
much Money as such Deduction shall amount unto, as if the
A mount thereof had actually been paid unto the Person to whom
such Payment shall have been due and payable; but in every
Case where any annual Payment as aforesaid shall, by reason
of the same being charged on any Property or Security in Ire-
land, or in the British Plantations, or in any other of Her Ma-
jesty's Dominions, or on any Foreign Property or Foreign
Security, or otherwise, be received or receivable without any
such Deduction as aforesaid, and in every Case where any such
Payment shall be made from Profits or Gains not charged by
this Act, or where any Interest of Money shall not be reserved
or charged or payable for the Period of One Year, then and
in every such Case there shall be charged upon such Interest,
Annuity, or other annual Payment as aforesaid the Duty be-
fore mentioned, according to and under and subject to the seve-
ral and respective Provisions by which the Duty in the Third
Case of Schedule (D.) may be charged: Provided always, that
where any Creditor on any Rates or Assessments not charge-
able by this Act as Profits shall be entitled to such Interest,
it shall be lawful to charge the proper Officer having the Manage-
ment of the Accounts with the Duty payable on such Interest,
and every such Officer shall be answerable for doing all Acts,
Matters, and Things necessary to a due Assessment of the
said Duties, and Payment thereof, as if such Rates or Assess-
ments were Profits chargeable under this Act, and such Officer
shall be in like Manner indemnified for all such Acts, as if the
said Rates and Assessments were chargeable.
Penalty on re-
CIII. And be it enacted, That if any Person shall refuse
fusing to allow to allow any Deduction authorised to be made by this Act out
of any Payment of annual Interest of Money lent, or other
Debt bearing annual Interest, whether the same be secured by
Mortgage or otherwise, he shall forfeit for every such Offence
Treble the Value of such Principal Money or Debt; and if
any
5° & 6° VICTORIÆ, Cap. 35.
79
any Person shall refuse to allow any Deduction authorised to
be made by this Act out of any Rent or other annual Payment
mentioned in the Ninth and Tenth Rules of No. IV. Schedule
(A.), or out of any Annuity or annual Payment mentioned in
Schedules (C.) or (E.), or in the next preceding Clause, save
such annual Interest as aforesaid, every such Person shall for-
feit the Sum of Fifty Pounds; and all Contracts, Covenants,
and Agreements made or entered into, or to be made or enter-
ed into, for Payment of any Interest, Rent, or other annual
Payment aforesaid, in full, without allowing such Deduction
as aforesaid, shall be utterly void.
payment of In-
payments from
CIV. And be it enacted, That whenever it shall be proved, Deductions on
to the Satisfaction of the said respective Commissioners acting terest of Mo-
in the District where any Person making the Application shall ney, and other
reside, that any Interest of Money, Annuity, or other annual Profits charged
Payment shall be annually paid out of the Profits and Gains under Schedule
(D.), to be made
bona fide accounted for and charged by virtue of this Act at by virtue of a
the Rate and according to the Rules specified in Schedule (D.), Certificate.
without any Deduction on account thereof, it shall be lawful for
such Commissioners to grant a certificate thereof, under the Hands
of any Two of them, in such Form as shall be provided under
the Authority of this Act, which Certificate shall entitle the
Person so assessed, upon Payment of such Interest, Annuity,
or other annual Payment, to abate and deduct so much there-
of as a like Rate on such Interest, Annuity, or other annual
Payment would amount unto; and every Person to whom
such Interest, Annuity, or other annual Payment shall be paid
shall allow such Deductions and Payments, upon Receipt of
the Residue of such Interest, Annuity, or other annual Pay-
ment, and the Person paying the same shall be acquitted and
discharged of so much Money as a like Rate thereon would
amount unto, as if the same had actually been paid unto the
Person to whom such Interest, Annuity, or other annual Pay-
ment shall have been due and payable; provided no such Cer-
tificate shall be required where such Payments are to be made
out of the Profits or Gains arising from Lands, Tenements,
Hereditaments, or Heritages, as before mentioned, or of any
Office or Employment of Profit, or out of any Annuity, Pen-
sion, Stipend, or any Dividend or Share in such public Annui-
ties as are herein mentioned, but such Deductions may be
made without having obtained such Certificate.
stitutions ex-
rest
CV. Provided always, and be it enacted, That any Corpo- Charitable In-
ration, Fraternity, or Society of Persons, and any Trustee for empted from the
charitable Purposes only, shall be entitled to the same Exemp- Duties on Inte-
tion in respect of any yearly Interest or other annual Pay- under Schedule
ment chargeable under Schedule (D.) of this Act, in so far as (D.)
the same shall be applied to charitable Purposes only, as is
herein-before granted to such Corporation, Fraternity, Society,
and Trustee respectively in respect of any Stock or Dividends
chargeable under Schedule (C.) of this Act, and applied to
the
80
5° & 6° VICTORIE, Cap. 35.
the like Purposes; and such Exemption shall be allowed by
the Commissioners for Special Purposes, on due Proof before
them, and the Amount of the Duties which shall have been
paid by such Corporation, Fraternity, Society, or Trustee in
respect of such Interest or yearly Payment, either by Deduc-
tion from the same or otherwise, shall be repaid, under the
Order of the said Commissioners for Special Purposes, in the
Manner herein-before provided for the Repayment of Sums
allowed by them, in pursuance of any Exemption contained in
the said Schedule (C.)
In what Dis-
are to be
charged.
CVI. And be it enacted, That every Person being a House-
tricts the Duties holder (except Persons engaged in any Trade, Manufacture,
Adventure, or Concern, or any Profession, Employment, or
Vocation,) shall be charged to the said Duties contained in
Schedule (D.) by Commissioners acting for the Parish or Place
where his Dwelling House shall be situate; and every Person
engaged in any Trade, Manufacture, Adventure, or Concern,
or any Profession, Employment, or Vocation, shall be charge-
able by the respective Commissioners acting for the Parish or
Place where such Trade, Manufacture, Adventure, or Concern
shall be carried on, or where such Profession, Employment, or
Vocation shall be exercised, whether such Trade, Manufac-
ture, Adventure, or Concern shall be carried on, or such Pro-
fession, Employment, or Vocation shall be exercised, wholly
or in part only in Great Britain, or whether such Person
shall be engaged in One only or more of such Concerns, except
where the same Person shall be engaged in different Concerns,
and a Loss from one Concern shall be set off or deducted from
the Profits of another Concern; and every Person not being a
Householder, nor engaged in any Trade, Manufacture, Ad-
venture, or Concern, nor in any Profession, Employment, or
Vocation, who shall have any Place of ordinary Residence,
shall be charged by the Commissioners acting for the Parish
or Place where he shall ordinarily reside; and every Person
not herein-before described shall be charged by the Commis-
sioners acting for the Parish or Place where such Person shall
reside at the Time of beginning to execute this Act, in each
Year by giving such general Notices as are herein mentioned, or
shall first come to reside after the Time for giving such general
Notices; and every such Charge made in such Parish or Place
shall be valid and effectual, notwithstanding the subsequent
Removal of the Person so charged from the Parish or Place;
be delivered of and in order that the Place where the said last-mentioned
the place where Duties are to be charged may be ascertained, every Person is
Party is charge- hereby required, on the Delivery of any List or Statement as
aforesaid, at the same Time to deliver a Declaration in Writ-
ing signed by him declaring in what Place he is chargeable,
and whether he is engaged in any Trade, Manufacture, Ad-
venture, or Concern, or in any Profession, Employment, or
Declaration to
Vocation,
5° & 6° VICTORIÆ, Cap. 35.
81
sons not engag-
Vocation, or not, and if he shall be so engaged in any
Trade, Manufacture, Adventure, or Concern, or any Profes-
sion, Employment, or Vocation, also declaring the Place
where the same shall be carried on or exercised, and every
particular Concern, Profession, or Employment in which he
shall be engaged in such Place in Great Britain, whether
wholly in Great Britain, or in part only, as aforesaid; pro-
vided that where any Trade shall be carried on in Great
Britain by the Manufacture of Goods, Wares, or Merchan-
dise, the Assessment thereon shall be at the Place of Manu-
facture, although the Sales of such Goods, Wares, or Mer-
chandise shall be elsewhere: Provided always, that every In Cases of Per-
Person not being engaged in any Trade, Manufacture, Ad- ed in Trade hav-
venture, or Concern, or in any Profession, Employment, or ing Two Resi-
dences, where
Vocation, having Two or more Houses or Places at which the Duties to be
he shall be ordinarily resident, shall be charged at such of the charged.
Parishes or Places wherein the Dwelling House is situate in
which he shall be ordinarily resident at the Time of beginning
to execute this Act in each Year in manner aforesaid, or in which
he shall first come ordinarily to reside after giving such gene-
ral Notices as aforesaid: Provided always, that the Duty to Profits arising
be assessed by virtue of this Act, in respect of the Profits or from possessions
Gains arising from Possessions or Securities in Ireland, upon where to be as-
Person resident in Great Britain as aforesaid, may be sessed.
stated to and assessed by the respective Commissioners act-
ing for the respective Places where the Persons receiving or
entitled unto the same shall reside; and if the same shall be
received by any Agent, Attorney, or Factor, such Agent,
Attorney, or Factor shall make such Return of the Name
and Place of Abode of the Person entitled thereto as is herein
required to be made of other Persons of full Age resident in
Great Britain, and if the Person entitled thereto shall not
be of full Age, or not resident in Great Britain, such Agent,
Attorney, or Factor shall be answerable for doing all Acts,
Matters, and Things required by this Act to be done in order
to the assessing such Profits to the said last-mentioned Duties,
and paying the same.
in Ireland,
any
land, &c., resi-
CVII. Provided always, and be it enacted, That Persons Persons holding
holding Offices in Ireland, and residing in Great Britain, and Offices in Ire-
Persons usually residing in Ireland, and serving in Parliament, dent in Great
who shall or may be exempted from the Duties of Assessed Britain, as such
to be chargeable
Taxes under the Previsions in that Behalf contained in the as Subjects resi-
Acts relating to the said last-mentioned Duties, shall, under dent out of
the like circumstances under which such Exemptions are to
be claimed, be chargeable to the Duties under this Act in like
Manner only as Subjects of Her Majesty residing out of Great
Great Britain.
Britain.
•
fits of Foreign
CVIII. And be it enacted, That the Duty to be assessed Duties on pro-
by virtue of this Act in respect of the Profits or Gains arising or Colonial Pos-
from sessions or Secu-
L
82
5° & 6° VICTORIÆ, Cap. 35.
rities where to
be charged.
from Foreign Possessions or Foreign Securities, or in the
British Plantations in America, or in any other of Her Ma-
jesty's Dominions, may be stated to and assessed by the respec-
tive Commissioners acting for the respective Places herein-after
mentioned, videlicit, London, Bristol, Liverpool, and Glas-
gow, according to the Regulations herein-after mentioned, as
if such Duty had been assessed upon the Profits or Gains aris-
ing from Trade or Manufacture carried on in such Places re-
spectively; and such Duty shall be stated to and assessed and
charged by the Commissioners acting for such of the said
Places at or nearest to which such Property shall have been
first imported into Great Britain, or at or nearest to which
the Person who shall have received such Remittances, Money,
or Value from thence, and arising from Property not imported
as aforesaid, shall reside; and in default of the Owner or Pro-
prietor thereof being charged, the Trustee, Agent, or Receiver
of such Profits or Gains shall be charged for the same, and
shall be answerable for the doing all such Acts, Matters, and
Things as shall be required by this Act to be done, in order to
the assessing such Profits to the Duties granted by this Act.
and paying the same, whether the Person to whom the said
Profits belong shall be resident in Great Britain or not : Pro-
vided always, that whenever the Produce or the Profits or
Gains arising from such Possessions or Securities as last afore-
said shall have been imported partly into the Port of London,
and partly into any of the Outports of Bristol, Liverpool, or
Glasgow, or shall have been received by any Person partly in
the City of London and partly in any of the said Outports,
within the Period of making up the Account on which the
Duty is chargeable by this Act according to the Rules herein
contained, the whole of the Duty chargeable in respect of such
Produce, Profits, or Gains so imported or received shall be as
sessed and charged by the Commissioners acting for the said
City of London, and not elsewhere, and as if the whole of the
said Produce or the said Profits or Gains arising within the
said Period had been imported into or received in London ;
and whenever such Produce or Profits or Gains arising as
aforesaid shall have been within such Period wholly imported
into or received at the said Outports of Bristol, Liverpool,
and Glasgow, and different Parts thereof shall have been im-
ported into or received at two or more of such Outports, the
Duty chargeable thereon shall be assessed and charged at One
of such Places only, and in One Account, and at such of the
said Places at which the major part in Value of such Produce.
or Profits or Gains shall have been so imported or received;
provided that the Statements of such Produce, Profits, or
Gains shall be delivered to the Commissioners acting for each
Place at which any part of the said Produce or Profits or
Gains shall have been so imported or received, and transmitted
by
5° & 6° VICTORIÆ, Cap. 35.
83
by the respective Commissioners to the Head Office for Stamps
and Taxes in England, and the Commissioners of Stamps
and Taxes shall cause all such Statements to be sent to the
Commissioners acting for the Place where the Duty thereon
shall appear by such Statements to be chargeable according to
this Act, who shall accordingly assess the same in One Sum.
India Docks and
CIX. And be it enacted, That the Profits arising from the London and
Docks called the London Docks, the East and West India East and West
Docks, and Saint Katherine Dock respectively, situate in the St. Katharine
County of Middlesex, shall be assessed by the Commissioners Dock to be as-
acting for the City of London.
sessed in Lon-
don.
Residence.
CX. And be it enacted, That every Person having two Statements to
Residences, or carrying on any Trade or exercising any Pro- be delivered at
fession in different Parishes, Places, or in any Place different each place of
from the Place of his ordinary Residence, shall, if required by
the respective Commissioners, deliver at each such Parish or
Place the like Lists, Declarations, and Statements as he is
hereby required to deliver in the Parish or Place where such
Person ought to be charged, but shall not be liable to any
Double Charge by reason thereof; and all Lists, Declarations, Statements of
and Statements containing the Amount of Profits chargeable Profits under
Schedule (D.)
under Schedule (D.) may be delivered to the respective Per- may be deliver-
sons and in manner herein directed, sealed up, if superscribed ed under Seal.
with the Name and Place of Abode of, or Place of exercising
the Profession or carrying on Trade by, the Person by whom
the same shall have been made.
consider State-
ments on such
as are satisfac-
CXI. And be it enacted, That all Statements of Profits Additional Com-
and Gains described in Schedule (D.) (except Statements missioners to
whereon Assessments are to be made by the Commissioners for ments, and
Special Purposes, as herein-after authorised,) shall be laid be- make Assess-
fore the Additional Commissioners or the Commissioners for
General Purposes acting as Additional Commissioners in their tory.
respective Districts, who shall appoint Meetings for taking all
Statements then and from Time to Time to be delivered to
them into consideration, within a reasonable Time after the
Inspector or Surveyor shall have had the Examination of such
Statements; and in case the said Additional Commissioners
respectively shall be satisfied that any such Statements have
been bona fide made according to the Provisions of this Act,
and so as to enable the Commissioners to charge the respective
Persons returning the same with the full Duties with which
they ought respectively to be charged on account thereof, and
in case no Information shall be given to the said Commissioners
of the Insufficiency thereof, or no Objection shall be made thereto
by the Inspector or Surveyor, which he is hereby empowered
to make for sufficient Cause, the said Commissioners shall
direct an Assessment to be made of the Duties chargeable on
such Statement by virtue of this Act.
CXII.
84
5° & 6° VICTORIÆ, Cap. 35.
Where the Sur-
CXII. Provided always, and be it enacted, That where the
veyor is dissatis-
an As-
sessment, he
may require a
Case to be stated
for the Opinion
of the General
Commissioners.
fed with an as- Surveyor or Inspector shall apprehend the Determination made
by the said Commissioners to be contrary to the true Intent
and Meaning of this Act, and shall then declare himself dis-
satisfied with such Determination, it shall be lawful for him to
require the said Commissioners to state specially and sign the
Case upon which the Question arose, together with their De-
termination thereupon; which Case the said Commissioners
are hereby required to state and sign accordingly, and to deliver
to the said Inspector or Surveyor, to be by him transmitted to
the Commissioners for General Purposes for the same District,
who shall with all convenient Speed return an Answer to the
Case so transmitted, with their Opinion thereon subscribed;
and according to such Opinion the Assessment which shall have
been the Cause of such Appeal shall be altered or confirmed.
When no State-
ment or no suf-
ficient State-
CXIII. And be it enacted, That in every Instance in which
any Person shall have made default in the Delivery of any
ment is return- Statement, such Person not having been otherwise charged to
ed, the Addi-
tional Commis-
sioners to make
an Assessment
the said last-mentioned Duties, or if the said Additional Com-
missioners shall not be satisfied with the Statement delivered
according to the by any Person, or any Objection shall be made thereto by the
best of their
Judgment.
Inspector or Surveyor, (which he is hereby authorised and re-
quired to make in Writing, setting forth the Cause thereof,
whenever he shall see sufficient Cause,) or the said Commis-
sioners shall have received any Information of the Insufficiency
of any Statement, the said Commissioners shall make an As-
sessment on such Person in such Sum as, according to the best
of their Judgment, ought to be charged on him by virtue of
this Act; which Assessment shall be subject to an Appeal, ac-
cording to the Directions herein-after contained.
Additional Com-
missioners may
CXIV. And be it enacted, That whenever the Additional
refer Statements Commissioners shall think it proper to refer any Statement to
to Commission- the Commissioners for General Purposes without making any
ers for General
Purposes.
Assessment thereon, it shall be lawful for them so to do on de-
livering to the last-mentioned Commissioners the Case in Writ
ing relative to such Statement, as the same shall appear to the
said Additional Commissioners, with any Matter in question
between them, either as to Law or Fact; and the said Com-
missioners for General Purposes shall proceed to inquire into
the Merits of such Statement, in like Manner as they would
have been hereby authorised to do in case the said Additional
Commissioners had made an Assessment on such Statement,
and the Party charged had appealed against the same, and
thereupon an Assessment shall be made according to the De-
termination of the said Commissioners for General Purposes.
CXV. And be it enacted, That the Inspector or Surveyor,
being sworn as aforesaid, shall and may at all seasonable Times
inspect and examine any Assessment which shall be made by
the Additional Commissioners, before the Delivery thereof to
the
Inspector and
Surveyor may
ments, and erro-
neous Assess-
5° & 6° VICTORIÆ, Cap. 35.
85
t
their Certificate.
the Commissioners for General Purposes, and in case he shall ments may be
discover any Error in the same which in his Judgment shall amended on
require Amendment, he shall certify the same to the said Ad-
ditional Commissioners by whom the Assessment shall have
been made, and the said Additional Commissioners, upon suffi-
cient Cause being shown to them, shall amend the same as in
their Judgment the Case shall require.
ments, in Writ-
Party.
CXVI. And be it enacted, That in every Case where the Inspector or
Surveyor to
Inspector or Surveyor shall object to the Amount of the Duty state his Objec-
charged by any Assessment made by the Additional Commis- tions to Assess-
sioners, which he is hereby empowered to do in any Case upon ing, and to give
sufficient Cause, he shall state such Objection in Writing to Notice to the
the said Additional Commissioners, who shall thereupon certify
the same, together with the Reasons for making such Assess-
ment, and any Information they shall have obtained respecting
the same, to the Commissioners for General Purposes; and the
said Inspector or Surveyor shall also give such Notice thereof
to the Party assessed as he is required to do by the said several
Acts relating to the Duties of Assessed Taxes in Cases of Sur-
charge, in order that the Party so charged may be at liberty
to appear before the said Commissioners for General Purposes
in support of such Assessment.
missioners to
ments.
CXVII. And be it enacted, That the said Additional Com- Additional Com-
missioners shall cause Certificates of Assessments to be duly deliver Certifi-
made out from Time to Time as the same shall be completed, cates of Assess-
distinguishing the Ward, Parish, or Place within their respec-
tive Districts for which each such Assessment shall be made,
which shall contain the Names and Surnames of the Parties
charged, and the Sums which they respectively ought to pay
by virtue of this Act, and shall cause such Certificates to be
entered in Books provided for that Purpose, according to such
Forms as shall be transmitted to them by the Commissioners
of Stamps and Taxes; and the said Additional Commissioners
shall sign such Assessments, and from Time to Time deliver
the same, so entered and signed, to the Commissioners for Ge-
neral Purposes, under Cover sealed up, and shall also cause the
Statements returned to them by the Parties so assessed, or by
the Assessors relating to such Assessments, to be delivered at
the same Time, sealed up in the like Manner, to the said Com-
missioners for General Purposes, provided that no Assessment
made by Additional Commissioners, or Persons acting as such,
shall be delivered to the respective Parties until the Expiration
of Fourteen Days after the Assessment, so signed as aforesaid,
shall have been delivered to the Commissioners for General
Purposes, or the Persons acting as such, and the Inspector or
Surveyor shall have had Notice thereof.
CXVIII. And be it enacted, That if any Person shall Persons ag-
think himself aggrieved by an Assessment made by the said grieved may ap
Additional Commissioners, or by any Objection to such Assess-
peal.
ment
86
5° & 6° VICTORIÆ, Cap. 35.
ing Appeals.
ment made by any Surveyor or Inspector as aforesaid, it shall
be lawful for him, on giving Ten Days' Notice thereof in Writ-
ing to the Inspector or Surveyor, to appeal to the Commis-
sioners for General Purposes in the same District where such
Assessment was made, who shall hear and determine such Ap-
For fixing the peal; and the Commissioners for General Purposes shall from
Time to Time appoint Days for hearing Appeals as soon after
any Assessments shall be returned to them by the Additional
Commissioners as conveniently can be done, and the Assessors
shall cause Notice of the Days so appointed to be given to the
respective Appellants, and the Meetings of the Commissioners
for the Purpose of hearing Appeals shall be held from Time to
Time, within the Time limited by the said Commissioners,
with or without Adjournment; and no Appeal shall be received
after the Time so limited, except on the Ground of Diminu-
tion of Income, as herein mentioned: Provided always, that if
any Person shall be prevented, by Absence, Sickness, or other
reasonable Cause, to be allowed by the said Commissioners,
from making or proceeding upon his Appeal within the Time
so limited, it shall be lawful for the said Commissioners to give
further Time for that Purpose, or to admit the same to be made
by any Agent, Clerk, or Servant on the Behalf of such Appel-
lant.
Notice to be
given of the
hearing Ap-
peals.
CXIX. And be it enacted, That in order that all Appeals
Time limited for upon such Assessments may be determined in due Time, the
Commissioners for General Purposes shall cause a general No-
tice to be fixed up in their Office, or left with their Clerk, and
also to be affixed on or near to the Door of the Church or Cha-
pel of such Parish or Place, or of some adjoining Parish or
Place, in Cases requiring the same by reason of any such Place
having no Church or Chapel, limiting the Time for hearing all
Appeals, and which Appeals shall be limited to be heard
within a reasonable Time after the Cause thereof shall have
arisen; and no Appeal shall be heard after the Time limited
in such Notice, unless the Appeal shall be made on behalf of
any Person who shall be absent out of the Realm, or prevented
by Sickness from attending in Person within the Time so
limited, in which Cases it shall be lawful for the said Commis-
sioners to postpone any such Appeal from Time to Time, or to
admit other Proof than the Oath of the Party of the Truth of
the several Matters required by this Act to be proved by his
Oath.
On Appeal, and
made by the
CXX. And be it enacted, That upon receiving Notice of
when Objection Appeal against any Assessment made as last aforesaid, and also
Surveyor is al- in every Case where the Commissioners for General Purposes
lowed, the Com- shall see Cause to allow the Objection of such Inspector or
Surveyor to such Assessment, the said Commissioners shall
direct their Precept to the Person appealing, to return to them,
within the Time limited therein, a Schedule containing such
missioners to re-
quire a Sche-
dule.
Particulars
1
5° & 6° VICTORIÆ, Cap. 35.
Particulars as the said Commissioners shall demand, under the
Authority of this Act, for their Information, respecting the
Property of such Person, or the Trade, Manufacture, Adven-
ture, or Concern in the Nature of Trade, or the Profession,
Employment, or Vocation respectively carried on or exercised
by such Person, and the Amount of the Balance of his Profits
and Gains, distinguishing the particular Amounts derived from
each separate Source before mentioned, or respecting the Par-
ticulars of the Deductions from any of such Profits or Gains
made in such Statements or Schedules, and which the said
Commissioners are hereby empowered and required to demand,
at their Discretion, whenever the same shall appear to them
necessary for the Purposes mentioned in this Act, and so from
Time to Time until a complete Schedule, to the Satisfaction of
the said Commissioners, of all the Particulars required by
them, shall be delivered; and every such Precept, being deli-
vered to or left at the last or usual Place of Abode of the Per-
son to whom the same shall be directed, shall be binding upon
him according to the Exigency thereof; or in case such Per-
son shall have removed from the Jurisdiction of the said Com-
missioners, or cannot be found, or his Place of Abode shall not
be known, then, upon fixing such Precept on or near to the
Door of the Church or Chapel of the Place where the Com-
missioners shall meet in the Execution of this Act, such Pre-
cept shall also be binding upon such Person according to the
Exigency thereof, and such Person shall make the Return re-
quired by the said Commissioners within the Time limited in
such Precept, under the Penalty in this Act contained, and
subject to such Charge as the said Commissioners are hereby
authorised to make in such a Case; to which Schedule any
Inspector or Surveyor sworn as aforesaid shall have free Ac-
cess at all reasonable Times, and shall take such Copies thereof,
any Parts thereof, or Extracts from the same, as he shall
think necessary for the due Execution of this Act.
or of
Surveyor may
object to State-
ments in Sche-
dule, giving No-
tice to the Party.
CXXI. And be it enacted, That it shall be lawful for the Inspector or
Inspector or Surveyor sworn as aforesaid, within a reasonable
Time, to be allowed by the said Commissioners for General
Purposes, after he shall have had the Examination of such
Schedules, to object to the same or any Part thereof, and to
state such Objections in Writing, and the Cause thereof, to the
best of his Knowledge or Information; and the said Inspector
or Surveyor shall, in every Case of objecting to any such Sche-
dule, deliver a Notice in Writing of such Objection to the
Party to be charged, or leave the same at his last or usual
Place of Abode, under Cover sealed up and directed to such
Party, in order that he may, if he shall think fit, appeal from
the same to the said Commissioners: Provided always, that
no Assessment shall be confirmed, nor any Alteration therein
be
87
5
!
+
I
!
88
5° & 6° VICTORIÆ, Cap. 35.
be made, until the Appeal upon such Objection or Assessment
shall be heard and determined.
sessment or
such
accordingly.
Commissioners
CXXII. And be it enacted, That if, upon receiving the
over-ruling Ob-
jection, or satis- Objection of such Inspector or Surveyor to any Schedule, the
fied with the As- said Commissioners for General Purposes shall see Cause to
Schedule, may disallow such Objection, or if, upon the hearing of any
the Assessment Appeal as aforesaid, the said Commissioners shall be satisfied
with the Assessment made by the Additional Commissioners,
or after Delivery of a Schedule they shall be satisfied there-
with, and shall have received no Information of the Insuffi-
ciency thereof, the said Commissioners for General Purposes
shall direct such Assessment to be confirmed or altered accord-
ing to such Schedule, as the Case may require; provided that
in every Case where they shall think proper that the said State-
ment on which the Additional Commissioners made their As-
sessment, or the Schedule delivered to the Commissioners for
General Purposes, should be verified, they shall direct the As-
sessor to give Notice to the person to be charged with the said
Duties to appear before them to verify the said Statement or
Schedule in the Manner herein-after mentioned; and every
such person is hereby required to appear accordingly before the
said Commissioners, and, on Oath as aforesaid, to verify the
Contents of his Statement or Schedule, and to sign and sub-
scribe the same with his proper Name; and such Oath shall
be, that the Contents of such Statement or Schedule are true
to the best of his Judgment or Belief, and that the same con-
tains the just Balance of the Profits and Gains arising from
the Source or Sources therein contained, after making such
Reductions as are therein stated, and that no Deduction what-
ever than such as is therein stated, and to such Amount only
as is therein stated, hath been made from the Profits or Gains
accounted for: Provided always, that such person shall be at
liberty to amend his said Statement or Schedule before he
shall be required to take such Oath; and after such Oath, and
in every Case where such Statement or Schedule shall not have
been objected to as aforesaid, and the said Commissioners shall
be satisfied therewith, they shall make an Assessment accord-
ing thereto, on the Amount therein stated, at which the Duty
shall have been computed; and every such Assessment, made
after Verification of such Statement or Schedule, shall be final
and conclusive as to the Matters contained in such Statement
or Schedule.
Commissioners
may put Ques-
CXXIII. And be it enacted, That whenever the Commis-
sioners for General Purposes shall be dissatisfied with any As-
sessment returned by the Additional Commissioners to them,
any Assessment or with any Schedule delivered to them, or shall require further
ing touching
or Schedules,
and receive An- Information respecting the same, it shall be lawful for the said
swers.
Commissioners for General Purposes to put any Question in
Writing touching such Assessment, or the Contents of such
Schedule,
5° & 6° VICTORIÆ, Cap. 35.
89
Schedule, or touching any of the Matters which ought to be
contained therein, or any Sums which shall have been set
against or deducted from the Profits or Gains to be estimated
in such Assessment or Schedule, and the particulars thereof,
and to demand an Answer in Writing accordingly from and
signed by the Person to be charged, and so from Time to Time
whenever the said Commissioners shall think the same necessary,
and the said Commissioners for General Purposes shall from
Time to Time issue their Precept, requiring true and particular
Answers to be given to such Questions within Seven Days after
the Service of such Precept; and every such person shall make
true and particular Answers, in Writing, signed by him, to
such Questions, within the Time limited by such Precept, or
shall within the like period tender himself before the said Com-
missioners for General Purposes to be examined by them vivâ
voce to such Matters; and every person required to make such
Answers, or appearing before the said Commissioners to be exa-
mined as a party, or as the Clerk, Agent, or Servant of such
party, as herein is mentioned, shall be permitted to give his
Answers, either in Writing as aforesaid or vivá voce, without
having taken any Oath, and shall be at liberty to object to any
Question, and peremptorily to refuse answering the same; and
the Substance of such Answers as he shall give vivâ voce shall,
in his presence, be reduced into Writing, and read to him, and
he shall be at liberty to alter any part thereof, and also to alter
or amend any particular contained in his Answers in Writing,
or in any Schedule or Declaration, before he shall be called
upon to verify the same in the Manner herein directed; and
every such Schedule shall be altered or amended as shall seem
requisite, after such Inquiry or Examination.
poses may call
Answers on Ex-
CXXIV. And be it enacted, That it shall be lawful for the Commissioners
Commissioners for General Purposes, in every such Case as for General Pur-
aforesaid, whenever they shall think the same necessary, to re- upon the Party
quire the Person upon whom any Assessment hath been made to verify their
by the Additional Commissioners, with which the said Com- amination upon
missioners for General Purposes are dissatisfied, or from whom Oath ;
such Schedule or Answers in Writing as aforesaid have been
received, with which the said Commissioners are dissatisfied,
to appear and verify the same, and, upon the Appearance of
such Person, to permit him to alter or amend such Schedule
or Answers, and thereupon to administer to such Person the
Oath herein-after mentioned, and also to require any Person
who shall have been examined viva voce before them to verify
his Examination on Oath, which any one of the said Commis-
sioners is hereby empowered to administer, and such Oath shall
be, that the Contents of the said Statements or Schedules are
true to the best of his Knowledge and Belief, and contain a full
and true Account of the Balance of all the Profits and Gains
of the Deponent chargeable by this Act, to the best of his
Knowledge
M
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90
5° & 6° VICTORIÆ, Cap. 35.
may summon
examine them
upon Oath.
CXXV. And be it enacted, That it shall be lawful for the
Witnesses, and Commissioners for General Purposes to summon in like Man-
ner any Person, whom they shall think able to give Evidence.
or Testimony respecting the Assessment made or to be made
on any other Person, to appear before them to be examined,
and to examine every such Person who shall so appear before
them on Oath (except the Clerk, Agent, or Servant of the
Person to be charged, or other Person confidentially intrusted
or employed in the Affairs of such party to be charged, and
who shall respectively be examined in the same Manner and
subject to the same Restrictions as are herein-before provided
for the vivâ voce Examination of any party touching the As-
sessments to be charged on him), which Oath any One of the
said Commissioners is hereby empowered to administer; and
such Oath shall be, that the Testimony or Evidence to be given
by such Person shall contain the whole Truth, and nothing but
the Truth, in respect of the Matter in question concerning
which such Evidence or Testimony is to be given, and every
such Oath shall be subscribed by the Person taking the same;
and if any Person, being duly summoned as aforesaid, shall
refuse or neglect to appear before the said Commissioners at
the Time and Place to be appointed for that purpose, or if any
Person, other than such Clerk, Agent, Servant, or Person con-
fidentially intrusted or employed as aforesaid, being summoned,
shall appear before the said Commissioners, but shall refuse to
be sworn, or to subscribe such Oath as aforesaid, or, having
taken and subscribed such Oath, shall refuse to answer any
lawful Question touching the Matter depending before the said
Commissioners, every person so offending shall forfeit any Sum
not exceeding Twenty Pounds.
CXXVI. And be it enacted, That if the Commissioners for
General Purposes, or the major Part of them present, after
hearing all such Appeals as shall be depending before them, or
upon any Objection made by the Inspector or Surveyor to any
such Assessment or Schedule, whether such Inquiry or Exa-
Commissioners mination as aforesaid shall have taken place or not, shall agree
Assessment ac- to make an Assessment according to the Statement contained
cording to their in the said Schedule, as the same shall have been returned, or
Judgment,
altered or amended upon Appeal as aforesaid, they shall direct
an Assessment to be made of the Duties chargeable on
the
Statement contained in the said Schedule at the Rate contained
may make an
which shall be
final.
in
Penalty for re-
fusing to attend
or to be exa-
mined.
Knowledge and Belief, and a full and true Account of every
Deduction made from his Profits or Gains in adjusting such
Balance, or that the Contents of all such Answers in Writing
as shall have been returned to the said Commissioners by him
as the same are then stated, or that the Contents of his Exa-
mination, as the same have been reduced into Writing, are
true; and every such Oath shall be subscribed by the Party
taking the same.
Commissioners
agreeing to
make an Assess-
ment on the
Schedule may
do so; but in
certain Cases
5° & 6° VICTORIÆ, Cap. 35.
91
;
$
1
in this Act; and if the said Commissioners shall think proper
to require a Verification of the said Schedule, they shall give
Notice in manner aforesaid to the Party to appear before them
to verify the same, and such Verification shall be made by the
Party in such Manner, and such Assessment thereupon shall
be made, as herein-before directed, which Assessment shall be
final and conclusive; but nevertheless, in every Instance where
any Person shall have neglected or refused to return such Sche-
dule according to the exigency of the Precept of the said Com-
missioners, or if any Clerk, Agent, or Servant of such Party as
aforesaid, being summoned, shall have neglected or refused to
appear before the Commissioners to be examined, or if such
Party, or his Clerk, Agent, or Servant as aforesaid, shall have
declined to answer any Question put to him by the said Com-
missioners in Writing or viva voce, or where the Schedule de-
livered shall have been objected to as aforesaid, and such
Objection shall not have been appealed against within such rea-
sonable Time as is directed by this Act, or where any Person,
being required so to do, shall have neglected or refused to verify
his Statement or Schedule, or his Answers or Examination in
Writing, or where the Commissioners shall agree as aforesaid
to allow the Objections, or any of them, made by such Inspec-
tor or Surveyor, it shall be lawful for the said Commissioners,
and they are hereby required, in every such Case, according to
the best of their Judgment, to settle and ascertain in what Sums
such Person ought to be charged, and to make an Assessment
accordingly, which Assessment shall be final and conclusive.
1
sessment shall
the Amount of
CXXVII. And be it enacted, That in every Case where Where an As-
the Commissioners for General Purposes shall have made any increased, the
increased Assessment upon the Amount contained in the State- Commissioners
ment or Schedule of the Party to be charged, or shall at any party with the
Time during the Continuance of this Act discover that any Penalty, not ex-
Increase ought to be made, whether upon the Surcharge of the ceeding Treble
Inspector or Surveyor, or from his Information, or otherwise, Duty.
it shall be lawful for them to charge such Person in a Sum not
exceeding Treble the Amount by which the Duties shall have
been increased; (that is to say,) where the Party shall have
refused or neglected to deliver any Statement or Schedule, then
in a Sum not exceeding Treble the Amount of the Sum which,
according to the Rate prescribed in Schedule (D.), such Per-
son, in the Judgment of the said Commissioners, ought to be
charged at, to be added to the Assessment, and applied as
directed by this Act in other Cases of increased Assessments,
and in case a Statement or Schedule shall have been so de-
livered, then in a Sum not exceeding Treble the Amount be-
yond the Amount contained in such Statement or Schedule,
unless such Person shall in every such Case make it appear to
the Satisfaction of the said Commissioners that the Omission
complained
92
5° & 6° VICTORIÆ, Cap. 35.
complained of did not proceed from any Fraud, Covin, Art, or
Contrivance, or any gross or wilful Neglect.
Penalty on Per-
Summons of
CXXVIII. And be it enacted, That if any Person required
sons neglecting by the Commissioners for General Purposes to make out and
dules, or attend deliver any Schedule to the Person to whom the same ought
Commissioners. to be delivered in pursuance of this Act shall refuse or neglect
so to do, or shall refuse or neglect to appear before the said
Commissioners, or to verify upon Oath before them any State-
ment or Schedule by him delivered, within the Time limited
by such Commissioners in pursuance of this Act, every such
Person so offending shall forfeit any Sum not exceeding Twenty
Pounds, and Treble the Duty at which he ought to be assessed.
CXXIX. Provided always, and be it enacted, That if any
Person who shall have delivered a Statement or Schedule shall
discover any Omission or wrong Statement therein, it shall be
lawful for him to deliver an additional Statement or Schedule
rectifying such Omission or wrong Statement, and such Person
shall not afterwards be subject to any Proceeding by reason of
such Omission or wrong Statement; and if any Person shall
not have delivered a Statement or Schedule, within the Time
limited by the Commissioners for that Purpose, it shall be law-
ful for him to deliver a Statement or Schedule, in manner herein
directed, at any Time before a Proceeding shall be had to re-
cover the Penalty herein mentioned, and no Proceeding shall
be afterwards had for recovering such Penalty; and if any Pro-
ceeding shall have been actually had before the Commissioners
for recovering such Penalty, it shall be lawful for the same
Commissioners, on due Proof to their Satisfaction that no Fraud
or Evasion whatever was intended, to stay such Proceedings,
either on the Terms of paying or without paying the Costs
then incurred, as the Commissioners shall think fit; and if any
Proceeding shall have been commenced in any Court, it shall
be lawful for the Commissioners to certify, that in their Judg-
ment no Fraud or Evasion was intended by the Party making
such Omission, and it shall be lawful for any Judge of such
Court, on a summary Application, to stay such Proceedings
on such Terms as he shall think fit; or if such Person shall
have delivered an imperfect Statement or Schedule, and shall
give to the Commissioners a sufficient Reason why a perfect
Statement or Schedule cannot be delivered, the said Commis-
sioners, being satisfied therewith, shall give further Time, and
so from Time to Time, for the Delivery of such Statement or
Schedule; and such Person shall not be liable to any Penalty
for not having delivered such Statement or Schedule within
the Time before limited, in case such Person shall have de-
livered as perfect a Statement or Schedule as from the Nature
of the Case he was enabled to give, and so from Time to Time
as long as the Commissioners shall grant further Time as
aforesaid.
CXXX.
Schedules may
be amended.
5° & 6° VICTORIÆ, Cap. 35.
93
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in
may to
CXXX. Provided always, and be it enacted, That in any Parties assessed
Case in which an Appeal is allowed to be made to the Com- or surcharged to
missioners for General Purposes against any Assessment of the Schedule (D.)
Duties contained in Schedule (D.) of this Act, or against any Special Com-
Objection of the Inspector or Surveyor to such Assessment, or missioners.
against any Surcharge of the said Duties, it shall be lawful for
the Person assessed or charged, if he shall think fit, instead of
appealing to the said Commissioners for General Purposes,
to appeal to the Commissioners for Special Purposes, upon
giving Notice thereof in Writing to the Inspector or Surveyor
within the Time limited for Notices of Appeal to the Com-
missioners for General Purposes in similar Cases, and there-
upon every such Appeal shall be heard and determined by Two
or more of the Commissioners for Special Purposes who shall
be directed by the Commissioners of Stamps and Taxes to
hear Appeals in the District in which such Appellant shall be
chargeable, and the Determination of the said Commissioners
for Special Purposes shall be final and conclusive in the Mat-
ter: Provided always, that no Person who shall claim the Claims of Ex-
Exemption herein-after granted to Persons whose annual In- emption for In-
come is less than One hundred and fifty Pounds shall be al- than 150l. to be
lowed to appeal to the said Commissioners for Special Pur- determined by
poses, but that every such Claim shall be determined by the missioners.
Commissioners for General Purposes as herein-after directed.
come being less
General
able under
cial Commis-
CXXXI. Provided also, and be it enacted, That it shall Persons charge-
be lawful for any Person chargeable to the Duties contained Schedule (D.)
in the said Schedule (D.), and who shall not claim the said may require the
Proceedings in
Exemption herein-after granted, to require, if he shall think order to an As-
fit, that all Proceedings in order to an Assessment upon him, sessment to be
in respect of Profits and Gains chargeable under the said had before Spe.
Schedule, shall be had and taken before the Commissioners for sioners.
Special Purposes in the Manner herein-after directed, instead
of the Additional Commissioners or the Commissioners for
General Purposes, provided he shall deliver a Notice of such
Request, together with the List, Declaration, and Statement.
of such Profits and Gains, to the Assessor of the Parish or
Place, to be by him transmitted to the Inspector or Surveyor
of the District in which the same shall be chargeable, within
the Time to be limited by the general Notice herein-before
directed to be given for Delivery of all such Lists and State-
ments as aforesaid; and thereupon the said Inspector or Sur-
veyor shall examine the said List and Statement, and shall
compute and assess the Duties which, according to his Judg-
ment, shall be chargeable upon the Party under the said
Schedule (D.), and shall make a Certificate of such Assess-
ment, and deliver the same, together with the said List, De-
claration, and Statement, to the Commissioners for Special
Purposes, who shall examine the same, and make or sign and
allow
94
5° & 6° VICTORIÆ, Cap. 35.
Powers and Au-
thorities of Ge-
be
neral Commis-
sioners may be
exercised by
Special Com-
missioners in
certain Cases.
allow such an Assessment of the said Duties as shall appear
to them to be just and proper, subject to an Appeal by the
Party to be charged, or by the Inspector or Surveyor object-
ing to such Assessment, in like Manner and under the like
Rules and Regulations as in Cases of Appeal against Assess-
ments made by the said Additional Commissioners; and
every such Appeal shall be heard and determined by the Com-
missioners for Special Purposes directed by the Commissioners
of Stamps and Taxes to hear Appeals in such District; pro-
vided that if either the Party to be charged, or the Inspector
or Surveyor, shall apprehend the Determination of the said
Commissioners for Special Purposes on such Appeal to be erro-
neous in any Particular, and shall then express himself dis-
satisfied therewith, the said Commissioners, if required by him,
shall state specially and sign the Case on which the Question
arose, together with their Determination thereon, and transmit
the same to the Commissioners of Stamps and Taxes for their
Opinion; and the said last-mentioned Commissioners shall,
with all convenient Speed, state and subscribe their Opinion
on the Case so transmitted, and according to such Opinion the
Assessment which shall have been the Subject of Appeal shall
be altered or confirmed, and the Decision of the Commissioners
of Stamps and Taxes shall be final and conclusive in the Mat-
ter; and in every Case in which an Assessment shall be made
by the said Commissioners for Special Purposes, they shall
notify the Amount thereof to the Party assessed, who shall
cause the same to be paid to the Receiver-General of Stamps
and Taxes, or the proper Officer for Receipt in England or
Scotland, at such Time or Times and in such Manner as the
said Commissioners shall direct; and in default of such Pay-
ment the said Commissioners shall make a Duplicate of such
Assessment, and deliver the same, together with their War-
rant for levying the Amount thereof, to the Collector of the
Duties appointed by the Commissioners for General Purposes
for the Parish or Place in which the Party assessed shall re-
side, and such Collector is hereby authorised and required to
levy and raise the Duties so assessed according to the Exigency
of such Warrant.
CXXXII. And be it enacted, That wherever by this Act
Authority is given to the Commissioners for Special Purposes
to make, sign, or allow any Assessment, or to hear any Ap-
peal, then and in every such Case all the Powers and Autho-
rities, Rules and Regulations, which under or by virtue of this
or any other Act may be exercised or put in force by the said
Additional Commissioners or the said Commissioners for Ge-
neral Purposes, or by or under their Warrant, Order, or Di-
rection respectively, with relation to the making, signing, or
allowing of any Assessment, or to the Proceedings on any
Appeal before them, or to the collecting, levying, and receiv-
ing
5° & 6° VICTORIE, Cap. 35.
95
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ing of any of the Duties hereby granted, shall and may law-
fully be exercised and put in force by the said Commissioners.
for Special Purposes, or by or under their Warrant, Order, or
Direction, with reference to any Assessment to be made,
signed, or allowed by such last-mentioned Commissioners, or
any Appeal to be heard or determined by them.
Account of Di-
-
allowed.
CXXXIII. And be it enacted, That if within or at the Abatement on
End of the Year current at the Time of making any Assess- minution of In-
ment under this Act, or at the End of any Year when such come, how to bo
Assessment ought to have been made, any Person charged to
the Duties contained in Schedule (D.), whether he shall have
computed his Profits or Gains arising as last aforesaid on the
Amount thereof in the preceding or current Year, or on an
Average of Years, shall find and shall prove to the satisfaction
of the Commissioners by whom the Assessment was made,
that his Profits and Gains during such Year for which the com-
putation was made fell short of the Sum so Computed in respect
of the same Source of Profit on which the Computation was
made, it shall be lawful for the said Commissioners to cause the
Assessment made for such current Year to be amended in re-
spect of such Source of Profit, as the Case shall require, and in
case the Sum assessed shall have been paid, to certify under
their Hands to the Commissioners for Special Purposes at the
Head Office for Stamps and Taxes in England the Amount of
the Sum overpaid upon such First Assessment, and thereupon
the said last-mentioned Commissioners shall issue an Order for
the Repayment of such Sum as shall have been so overpaid, and
such Order shall be directed to the Receiver-General of Stamps.
and Taxes, or to an Officer for Receipt or Collector of the
Duties granted by this Act, or to a Distributor or Sub-Distri-
butor of Stamps, and shall authorise and require the Repayment
of the said Sum so overpaid as aforesaid, in like manner as is
herein before provided with respect to the Allowances to be
granted under No. V. of Schedule (A.) of this Act.
be allowed when
cise
any Trade,
the Year.
CXXXIV. And be it enacted, That in case any Person Abatement to
charged to the said Duties under Schedule (D.), whether the Persons shall
Computation thereon shall have been made on the Profits of cease to exer-
One Year or on an Average, as herein allowed, shall cease to or shall die be-
exercise the Profession, or to carry on the Trade, Employment, fore the end of
or Vocation, in respect whereof such Assessment was made,
or shall die, or become bankrupt or insolvent, before the End
of the Year for making such Assessment, or shall from any
other specific Cause be deprived of or lose the Profits or Gains
on which the Computation of Duty charged in such Assessment
was made, it shall be lawful for such Person, or his Executors
or Administrators, to make Application to the Commissioners
for General Purposes of the District, within Three Calen-
dar Months after the End of such Year, and on due Proof
thereof to their Satisfaction the said Commissioners shall cause
the
96
5° & 6° VICTORIÆ, Cap. 35.
the assessment to be amended, as the Case may require, and
give such Relief to the Party charged, or his Executors or Ad-
ministrators, as shall be just, and in cases requiring the same
the said Commissioners shall direct, in manner before mention-
ed, Repayment to be made of such Sum as shall have been
overpaid on the Assessment amended or vacated: Provided
always, that where any Person shall have succeeded to the
Trade or Business of the Party charged, no such Abatement
shall be made, unless it shall be proved to the satisfaction of
the said Commissioners that the Profits and Gains of such
Trade or Business have fallen short from some specific Cause,
to be alleged to them and proved, since such Change or Suc-
cession took place, or by reason thereof, but such Person so
succeeding to the same shall be liable to the Payment of the
full Duties thereon without any new assessment.
CXXXV. And be it enacted, That the Persons acting as
Commissioners in the Execution of this Act shall be charged
and assessed to the Duties contained in Schedule (D.), if liable
thereto, in like manner as any other Persons may be charged
and assessed to the said Duties: Provided always, that any
sent during the Commissioner whose Statement or Schedule shall be under
sons.
Not to be pre-
Consideration of
their State-
ments.
Commissioners
to be assessed to
Duties under
Schedule (D.)
as other Per-
Consideration, or shall be concerned or interested therein, either
for himself or for any other Person, in any Character before
described, shall have no Voice, and shall not be present, except
upon an Appeal, for the Purpose of being examined vivâ voce
by the Commissioners then having his Assessment or Schedule
under Consideration, but shall withdraw during the Considera-
tion and Determination thereof.
Commissioners
to enter their
Assessments in
CXXXVI. And be it enacted, That the Commissioners for
General Purposes acting in relation to the Duties contained in
Books, and send Schedule (D.) shall, in their respective Books of Assessment,
Accounts to the enter and cause to be entered the several Amounts of the Sums
Office of Stamps
and Taxes.
assessed by them; and they shall from Time to Time make
out, and transmit to the Commissioners of Stamps and Taxes,
Accounts of the Amount of Duty assessed by them, distinguish-
ing the Amount charged on each Person, which Accounts shall
severally be made out, with the particulars required by this
Act; and they shall also from Time to Time make out, and
transmit to the said Commissioners of Stamps and Taxes, Lists
containing the Name, Description and Place of Residence of
every Person assessed by them respectively, as soon as the
same conveniently can be done, which Lists shall be made out
according to an alphabetical Arrangement of the respective
Parishes or Places of Residence in their respective Districts.
Assessments un-
der Schedule
(D.) to be en-
CXXXVII. And be it enacted, That all Assessments upon
Profits or Gains under Schedule (D.) made by the Commis-
tered, and Cer- sioners for General Purposes shall be entered in Books, with
tificates of the
Amount to be
delivered by a
the Names and Descriptions of the Persons, Corporations,
Companies, or Societies to be charged therewith, and their re-
spective
5° & 6° VICTORIÆ, Cap. 35.
97
Name of the
ment to the Of-
spective Places of Abode set opposite thereto, and which Entries Number or Let-
shall respectively be numbered progressively, or lettered, or dis- ter, without the
tinguished by Numbers or Letters, as the said Commissioners Parties, where
shall think proper; and that when and as soon as the said they intend Pay-
Commissioners shall have caused to be made any such Entry ficer for Receipt.
in such Book, in case the Person charged by such Assessment
shall have declared his Intention to pay the Duty to the proper
Officer for Receipt within the Time limited by this Act for
Payment thereof, and in case the said Commissioners shall be
satisfied with such Declaration, they shall deliver to such Person,
or to such other Person as shall be there attending on his Be-
half, a Certificate under the Hands of Two or more of such
Commissioners, specifying the Amount of the Sums to be paid
within One Year upon such Assessment; and every such Cer-
tificate shall be numbered or lettered with the same Number
or Letter as the Entry in the Book of the said Commissioners
to which such Certificate shall relate shall be marked and
numbered or lettered, without naming or otherwise describing
the Person charged thereby; which Certificate shall, on Pro-
duction thereof, be a sufficient Authority to the said Officer for
Receipt from Time to Time to receive from any Person bearing
and producing such Certificate the Amount of the Sums therein
contained, in such Proportions thereof as by this Act are made
payable by Instalments, and at the Times by this Act appoint-
ed for Payment thereof, or in advance; and on the Payment
of the Sums contained in any such Certificate, or any Propor-
tion thereof, the said Officer for Receipt shall give Certificates
for the same, acknowledging the Receipt of the Sum, paid on
account of the Certificate of the said respective Commissioners
by the Number or Letter marked thereon as before directed.
rants to Collec-
are assessed by a
CXXXVIII. And be it enacted, That in all cases where Commissioners
the Commissioners shall not have received a Declaration of the to deliver War-
intended Payment to the Officer for Receipt as aforesaid of the tors, except
Duty to be charged under Schedule (D.), or shall not be satis- where Parties
fied with such Declaration, they shall deliver a Duplicate of Number or Let-
the Assessments to the Collector, with the Names and Descrip- ter.
tions of the Parties charged therewith, together with their
Warrants for collecting the same, in such Form and under
the like Powers as they are authorised to collect the Duty
under any of the other Schedules contained in this Act; and
if after the Receipt of any such Declaration the Duties shall
not be duly satisfied and paid accordingly, the said Commis-
sioners shall cause the Names of the Defaulters, and the
Amount of Duty assessed on each, to be inserted from Time
to Time in the Duplicate of such Collector; and the Warrant
for collecting the same shall be of the like Force and Effect as
if such Names and Sums had been inserted therein at the Time
of issuing such Warrant.
CXXXIX.
N
98
5° & 6° VICTORIA, Cap. 35.
Duplicates to be
ficers for Re-
T
rants for receiv-
CXXXIX. And be it enacted, That it shall be lawful for
delivered to Of the respective Commissioners for General Purposes to issue out
ceipt, and where and deliver to the respective Officers for Receipt Duplicates of
Assessments are the Assessments made by them, containing the Sums assessed
Number or Let- on every Person to whom a Certificate hath been delivered by
ter, with War Letter or Number, together with the Number or Letter set
ing the Duties. opposite thereto in their respective Books before mentioned,
without naming such Persons, with their Warrants for receiv-
ing the Duties charged by such Commissioners respectively
when the same shall become payable as aforesaid; and all such
Sums shall be paid to the respective Officers for Receipt, and
such Part thereof as shall not be so paid to them may be levied
and collected as herein is mentioned; and if not so paid, levied,
or collected, the same shall be recoverable as a Debt to the
Queen's Majesty, with full Costs of Suit, and all Charges and
Expenses attending the same.
CXL. And be it enacted, That the Duties payable on such
last-mentioned Assessments shall be paid to the proper Officer
for Receipt, by such Instalments as by this Act is directed,
before the respective Days appointed for such Payments, ac-
cording to the Regulations of this Act, or by Three or Two
Instalments, or in One Sum in full, as the Parties shall choose;
and the Certificates hereby required to be given on such Pay-
ments shall be delivered to the respective Commissioners, or to
One or more of them, or to their Clerk, at their Office, before
the Times when the same are hereby made payable, taking his
or their Receipt for the same, which Receipt shall be a suffi-
cient discharge for the Money so paid in satisfaction of so much
of the Assessment as shall be mentioned in such Certificate to
be so paid; and if any Person shall neglect to pay such Duties
at the Time and in the Manner hereby directed for Payment
thereof, or, having paid the same, shall neglect to deliver the
Certificate required to be given on such Payment as herein-
before directed, it shall be lawful for the Commissioners for
General Purposes, and they are hereby required, to Deliver a
Duplicate of all Sums assessed on any Person who shall have
made default in paying or accounting for the Payment of the
same, together with their Warrant, to such Collector as they
shall appoint to levy the Sum in arrear and unpaid, and such
Duplicate shall be made out, and such Sums shall be levied,
according to the Regulations of the said Acts relating to the
Duties of Assessed Taxes.
Persons charged
to pay the Du-
ties to the
pro-
per Officer for
Receipt before
the Days ap-
Act; de-
pointed by the
fault the Duties
may be levied.
Duties may be
to dis-
count.
CXLI. And be it enacted, That it shall be lawful for any
paid in advance, Person to pay in advance to the Receiver-General of Stamps
and Taxes, or to the proper Officer for Receipt, any Sum of
Money charged as aforesaid, and to require a Certificate.
acknowledging such Payment; and it shall be lawful for the
said Receiver-General or Officer for Receipt, on Production
of the Notice or Certificate of such Assessment at the Time of
Payment
I
LIBRARY
PARSONS
University of
MICHIGAN

5° & 6° VICTORIÆ, Cap. 35.
Payment of the said Duty in advance, (the sum so paid not in
any case to be less than the Sum which appears by such Cer-
tificate to be payable by Two Instalments,) to make an Al-
lowance, at the Rate of Four Pounds per Centum per Annum,
out of the Sum so paid in advance, calculated upon such Sum
for the Period by which the same shall be paid sooner than
the Period prescribed by this Act for the Payment thereof;
and in every such case the said Receiver-General or Officer for
Receipt shall give the Person paying the same a Certificate of
such Payment, specifying therein the Number of Instalments
thereby discharged, and the Amount of the Allowance for such
prompt Payment, and referring thereby to the Notice or Cer-
tificate of Assessment then produced, and the Name, Number,
or Letter therein mentioned; and all such Allowances shall be
made at the Time of paying the said Duties; and such Certi-
ficates as aforesaid, being delivered at the respective Offices of
the Commissioners for executing this Act, shall be received by
them as Cash in discharge of the Assessments, and shall be al-
lowed to them in their Accounts.
or Cer-
CXLII. And be it enacted, That upon the Payment of any One Certificate
such sum of Money as aforesaid the said Receiver-General or tificates shall be
Officer for Receipt shall give such Certificate as aforesaid for given as requir-
the Whole of the Sums so paid, or separate Certificates in like ed for the Du-
ties so paid.
Form for such Portions thereof as shall be required, which
Certificates shall severally be cut off indentwise from the Coun-
ter-cheques thereof, which Counter-cheques are to remain with
the said Receiver-General or Officer for Receipt; and every
such Certificate shall be denominated in the Body thereof to
be on account of Payments made in discharge of the Duties
assessed by virtue of this Act; and upon the Delivery of any On Delivery of
such Certificate as last aforesaid to the said Commissioners for Certificates to
General Purposes, or at their Office, in discharge of the Whole sioners, the
or any Part of the said Duties assessed or charged upon the Clerk to give a
Receipt, which
Person delivering such Certificate, the said Commissioners or shall be a dis-
their Clerk shall, if required, indorse in Writing on the Back charge for the
of the Certificate to be given by them or him in such case the
Amount of the Number of Instalments of the said Duties to
be discharged by such Payments, which Receipts of the said
Commissioners or their Clerks as aforesaid shall be received,
without further Proof, as Evidence of such Payments, in all
Courts and Places and before all Persons whatever.
the Commis-
99
men-
CXLIII. And whereas it is expedient to relieve Persons who After Assess-
may be willing to compound on the Terms herein-after ment made by
Special Com-
tioned for the Duties on the Profits and Gains described in the missioners of
said Schedule (D.) from making any further Return of such Duties under
Schedule (D.)
Profits and Gains chargeable in the Second and Third Years of Parties may
the Term limited for the Continuance of this Act; be it enacted, compound
That every Person desirous of compounding for the said Duties Three Years.
shall deliver the List and Statement of his Profits and Gains
chargeable under the said Schedule (D.) in the First Year of
this
71
>
100
5° & 6° VICTORIÆ, Cap. 35.
position.
this Act to the Assessor of the Parish or Place in which such
Profits are chargeable, in order to an Assessment of the Duties
thereon being made by the said Commissioners for Special
Purposes, and such Person shall at the same Time also deliver
to the said Assessor a Notice signed by such Person of his
Desire to compound for the Duties thereon in the Manner al-
lowed by this Act: and when such Assessment shall have been
made by the said Commissioners (any Appeal allowed by this
Act and made against the same having been first determined)
it shall be lawful for the said Commissioners for Special Purposes
to contract and agree with such Person for a Composition for
the said Duties, on the Terms herein-after mentioned, for the
Period of Three Years, limited for the Continuance of this Act,
provided such Person shall enter into and sign a Contract of
Composition within the Space of One Calendar Month next
after the Making of such Assessment shall have been notified to
him, and his appeal against the same (if any) shall have been
Terms of Com- determined; and the Terms of such Composition shall be, the
Payment in each and every Year of the said Term of the
Amount of the said Assessment so made as aforesaid, together
with an Addition thereto at and after the Rate of One Shilling
for every Twenty Shillings of the Sum assessed as aforesaid,
which Addition shall be made by the said Commissioners to
the said Assessment so made for the First Year of the said
Term, and in each subsequent Year thereof the Assessment of
the said Duties under Schedule (D.), upon the Person who shall
have entered into such Contract of Composition, shall be made
by the Commissioners for special Purposes in a Sum equal to
the aggregate Amount of the said First Year's Assessment,
with the said additional Rate thereon; and it shall not be
necessary for such Person to deliver any further List, Decla
ration, or Statement of Profits described in the said Schedule
(D.), during the said Term of Composition: Provided always,
that if the Person upon whom such Assessment as aforesaid
shall have been made shall neglect or refuse to enter into and
sign such Contract of Composition within the Time herein
limited for that Purpose, the Assessment so made, without the
said additional Rate shall be collected, levied, and recovered in
like Manner, as any other Assessment made by the Com-
missioners executing this Act.
CXLIV. And be it enacted, That the Contract of Com-
Not necessary
to deliver State-
ments in subse-
quent Years.
On Refusal to
sign Contract,
be collected in
Assessment to
the usual
Course.
Form and Re-
quisites of Con-
tract of Compo- position may be made in the following Form; videlicet,
sition.
WHEREAS an Assessment of the Duties on Profits and
Gains chargeable under Schedule (D.) of an Act
'passed in the
Year of Queen Victoria, intituled An
Act [set forth the Title of this Act], hath been duly made
by Two of the Commissioners for Special Purposes acting in
6
'the Execution of the said Act, upon A. B. of &c., in the Sum
of
for the Year ending on the Fifth Day
of
6
،
5° & 6° VICTORIÆ, Cap. 35.
101
'of April One thousand eight hundred and forty-three, and
the said A. B. is desirous of compounding for the said Duties,
as allowed by the said Act, for the Term herein-after men-
'tioned:
6
We, the undersigned, Two of the Commissioners for
Special Purposes acting in the Execution of the said Act,
have, by virtue and in pursuance of the Power and Authority
thereby given to us in this Behalf, contracted and agreed
'with the said A. B. for a Composition for the said Duties,
+
6
chargeable or which may become chargeable upon him under
the said Schedule (D.), during the Term of Three Years, to
be computed from the Fifth Day of April One thousand
eight hundred and forty-two, and the following are the Terms
' of such Composition; (that is to say,)
6
6
The said A. B., his Heirs, Executors, or Administrators,
t
،
(
6
6
6
the Amount of the said Assessment together with an
Addition thereto at and after the Rate of One Shilling
for every Twenty Shillings of the Sum assessed as
aforesaid) by Four equal quarterly Instalments ;
• (videlicet ;)
،
4
،
shall well and truly pay to
for the
Use of Her Majesty, in each and every Year of the
said Term, the Sum of
(being
&
6
6
'
(
First Instalment, on or before the Twentieth
'Day of June;
Second Instalment, on or before the Twentieth
'Day of September;
Third Instalment, on or before the Twentieth
Day of December;
Fourth Instalment, on or before the Twentieth
Day of March, in each and every Year of the
Term aforesaid:
Provided always, that the
Instalments now due and
payable according to the Tenor of this Contract shall be paid,
together with the
Day of
Instalment, on or before the
now next ensuing.
· Dated this
<
Day of
(Signed)
Witness to the signing hereof }
J Commissioners for Special Purposes
Vict. Cap.
under the Act
(
A. B. the Party hereto.'
Inspector [or Surveyor] of Taxes.'
And every such Contract of Composition shall be made in Two
Parts, which shall be severally signed by Two Commissioners
for Special Purposes, and by the Person compounding, the
signing whereof by such Person shall be witnessed and attested
by the Inspector or Surveyor of the District in which such
Person
102
5° & 6° VICTORIÆ, Cap. 35.
Person shall reside, or be chargeable for the said Duties, and
one of such Parts of the said Contract so signed shall be deli-
vered to the Person compounding, and the other Part shall be
transmitted to the Head Office for Stamps and Taxes in Eng-
land or Scotland, as the Case may be; and every such Con-
to be an Autho- tract shall be an Authority for the Commissioners for Special
an annual As- Purposes to make an Assessment on the Party compounding
sessment on the for each respective Year of the said Term of Composition in
The Contract
rity for making
Party com-
-
fied;
Debt to Her
Majesty, and
recoverable ac-
cordingly.
pounding in the the Sum specified in such Contract as the annual Amount to
Amount speci- be paid for such Composition, and to cause the same to be col-
Amount to be a lected, levied, and paid over at such Times and in such Man-
ner, and by all or any of such Ways and Means, as are herein
respectively appointed, prescribed, or authorised in relation to
any other Assessment made by Commissioners acting in the
Execution of this Act: Provided always, that whether any
such Assessment as herein-before authorised to be made on
the Party compounding shall be made or not, the Sum speci-
fied in such Contract of Composition as the annual Amount
to be paid by the Party compounding, and the several Instal-
ments thereof, when and as they respectively become payable
according to the Tenor and Effect of such Contract, shall be a
Debt due to the Queen's Majesty from the said Party com-
pounding, his Heirs, Executors, and Administrators, and shall
be recoverable by all or any of the Ways or Means by which
any such Debt may be recovered, together with full Costs of
Suit, and all Charges and Expenses attending the same: Pro-
Composition to vided also, that if any Person who shall have compounded as
April next after aforesaid shall die, or become bankrupt or insolvent, before the
Expiration of the said Term of Three Years, his Contract of
Bankruptcy, or Composition shall cease and determine on the Fifth Day of
Compounder. April next after his Death, Bankruptcy, or Insolvency, save
and except as to any Instalment of Duty which before the said
Day shall have become payable and shall then remain unpaid.
on 5th
the Death,
Insolvency of
ČXLV. And be it enacted, That if any Person who shall
propose to compound for the Duties chargeable under Schedule
(D) of this Act shall wilfully make or deliver any false
List, Declaration, or Statement of Profits or Gains described
in the said Schedule, or wilfully conceal or omit to state any
of such his Profits or Gains, or any Part or Portion thereof, or
any other Matter or Thing required by this Act to be stated
in such List, Declaration, or Statement, or if any Person shall
by any fraudulent Means procure an Assessment to be made
upon
him for a less Amount of the said Duties than he shall
be chargeable with, in order to compound thereon, or if any
Person shall by any fraudulent Means whatever cause or pro-
cure a Contract of Composition to be made or entered into
with him for a less Amount of Duty than he ought to be'
charged with, every Person so offending in any of the Cases
aforesaid shall forfeit the Sum of Fifty Pounds, and the Con-
tract
Penalty for
Fraud in com-
pounding.
B
5° & 6° VICTORIÆ, Cap. 35.
103
tract of Composition, if any shall have been made with such
Person, shall be void and of no effect, and the Party shall be
charged and assessed as if no such Contract had been made:
Provided nevertheless, that any Sum of Money which may
have been paid under or in pursuance of such Contract shall
be forfeited to Her Majesty.
CXLVI. And be it enacted, That the Duties hereby granted, Duties in Sche-
contained in the Schedule marked (E.) shall be assessed and dule (E.) and
charged under the following Rules, which Rules shall be Part of this
deemed and construed a Part of this Act, and to refer to the
said last-mentioned Duties, as if the same had been inserted
under a special Enactment.
Act;
SCHEDULE (E.)
Rules for charging the said Duties.
for all Salaries,
duties charge-
First. The said Duties shall be annually charged on the Per- to be charged
sons respectively having, using, or exercising the Offices or Fees, or Profits;
Employments of Profit mentioned in the said Schedule (E.),
or to whom the Annuities, Pensions, or Stipends mentioned
in the same Schedule shall be payable, for all Salaries, Fees,
Wages, Perquisites, or Profits whatsoever accruing by rea-
son of such Offices, Employments, or Pensions, after deduct- after deducting
ing the Amount of Duties or other Sums payable or charge-able on the
able on the same by virtue of any Act of Parliament, where same by Act of
the same have been really and bona fide paid and borne by Parliament.
the Party to be charged; and each Assessment in respect of
such Offices or Employments shall be in force for One whole
Year, and shall be levied for such Year without any new
Assessment, notwithstanding a Change may have taken
place in any such Office or Employment, on the Person for
the Time having or exercising the same; provided that the Provision re-
Person quitting such Office or Employment, or dying within specting Ar-
rears on quitting
the Year, or his Executors or Administrators, shall be liable Office or dying.
for the Arrears due before or at the Time of his so quitting
such Office or Employment, or dying, and for such further
Portion of Time as shall then have elapsed, to be settled by
the respective Commissioners, and his Successor shall be re-
paid such Sums as he shall have paid on account of such
Portion of the Year as aforesaid; and each Assessment in
respect of such Annuity, Pension, or Stipend shall be in
force for One whole Year, unless the same shall cease or ex-
pire within the Year, by Lapse, Death, or otherwise, from
which Period the Assessment thereon shall be discharged:
Second. The said Duties to be assessed by the respective Duties to be as-
Commissioners for all the Offices in each Department in the sessed for all
Place where the said Commissioners shall execute their Place where
Offices, although certain of the Offices in the same Depart- sioners execute
ment may be executed elsewhere, and shall be due and pay- their Offices.
Offices in the
the Commis-
able
M
magg
104
5° & 6° VICTORIA, Cap. 35.
Offices to be
charged.
able from the respective Officers, and their respective Suc-
cessors, for the Time being:
Description of Third.-The said Duties shall be paid on all public Offices and
Employments of Profit of the Description herein-after men-
tioned within Great Britain; (videlicet,) any Office be-
longing to either House of Parliament, or to any Court of
Justice, whether of Law or Equity, in England or Scot-
land, Wales, the Duchy of Lancaster, the Duchy of Corn-
wall, or any Criminal or Justiciary or Ecclesiastical Court,
or Court of Admiralty, or Commissary Court, or Court-mar-
tial; any public Office held under the Civil Government of
Her Majesty, or in any County Palatine, or the Duchy of
Cornwall; any Commissioned Officer serving on the Staff,
or belonging to Her Majesty's Army, in any Regiment of
Artillery, Cavalry, Infantry, Royal Marines, Royal Garri-
son, Battalions, or Corps of Engineers or Royal Artificers;
any Officer in the Navy, or in the Militia or Volunteers;
any Office or Employment of Profit held under any Eccle-
siastical Body, whether Aggregate or Sole, or under any
public Corporation, or under any Company or Society, whe-
ther Corporate or not Corporate; any Office or Employment
of Profit under any public Institution, or on any public
Foundation, of whatever Nature or for whatever Purpose
the same may be established; any Office or Employment of
Profit in any County, Riding, or Division, Shire or Stew-
artry, or in any City, Borough, Town Corporate, or Place,
or under any Trusts or Guardians of any Fund, Tolls, or
Duties to be exercised in such County, Riding, Division,
Shire, or Stewartry, City, Borough, Town Corporate, or
Place; and every other public Office or Employment of Pro-
fit of a public Nature:
Sched. (E.)
Rules.
Fourth. The Perquisites to be assessed under this Act shall
be deemed to be such Profits, of Offices and Employments
as arise from Fees or other Emoluments, and payable either
by the Crown or the Subject, in the Course of executing
such Offices or Employments, and may be estimated either
on the Profits of the preceding Year, or of the fair and
just Average of One Year of the Amount of the Profits
thereof in the Three Years preceding; such Years in each
Case respectively ending on the Fifth Day of April in each
Year, or such other Day of each Year on which the Ac-
counts of such Profits have been usually made
Fifth. In all Cases where any Salaries, Fees, Wages, or
other Perquisites or Profits, or any Annuities, Pensions, or
Stipends, shall be payable at any public Office, or by any
Officer of Her Majesty's Household, or by any of Her
Majesty's Receivers or Paymasters, or by any Agent em-
ployed in that Behalf, the Duties chargeable under this
Act in respect of such Salaries, Fees, Wages, Perquisites,
up:
Fees or other
Emoluments
may be estimat-
ed on the Pro-
fits of the pre-
ceding Year, or
on an average of
Three Years.
The Duties on
Salaries, Fees,
Pensions, &c.,
payable at any
public Office, to
be stopped in
case of Non-
payment.
ΟΙ
5° & 6° VICTORIÆ, Cap. 35.
105
or Profits, or in respect of such Annuities, Pensions, or
Stipends, shall be detained and stopped out of the same, or
out of any Money which shall be payable upon such Sa-
laries, Fees, Wages, Perquisites, or Profits, or upon such
Annuities, Pensions, or Stipends, or for the Arrears there-
of, whenever the same shall happen, and be applied to the
Satisfaction of the Duties on such Offices or Employments,
or on such Annuities, Pensions, or Stipends respectively,
(not being otherwise paid,) in the Manner directed by this
Act; and whenever the same so payable shall be assessed
by the Commissioners for General Purposes in their respec-
tive Districts, they shall transmit an Account of the Amount
of the Duty assessed to the Office where the same are pay-
able, in order that the Amount so assessed may be there
stopped or detained:
M
Rule to be
Salaries, Fees,
Sixth. In all Cases where the Salaries, Fees, Wages, Allow- Duties on Sala-
ances, or Profits of any Officer chargeable to the said ries, &c., not
arising from Of-
Duties shall not arise out of any of the Offices mentioned fices mentioned
in the foregoing Rule, but shall arise from any other Office in the foregoing
or Employment of Profit chargeable to the said Duties, and stopped by Per-
the Salaries, Fees, Wages, Perquisites, or Profits shall be sons paying such
payable at such Office by any Officer thereof, or by any &c.
Receiver of the same respectively, or by any Agent em-
ployed in that Behalf, the Duties chargeable under this
Act in respect of such Salaries, Fees, Wages, Perquisites,
or Profits shall be detained and stopped out of the same, or
out of any Money which shall be paid upon such Salaries,
Fees, Wages, Perquisites, or Profits, or for Arrears thereof,
whenever the same shall happen, and be applied to the
Satisfaction of the Duties (not otherwise paid) in the Man-
ner directed by this Act:
the duties as are
Seventh. Such Portion of the said Duties on Offices or Em- Such portion of
ployments of Profit, or on Annuities, Pensions, or Stipends, charged with
as are charged with any Sum of Money payable to any Sums payable to
other Person, shall be deducted out of the Sum payable to sons to be de-
any other Per-
such other Person as a like Rate on such Sum would amount ducted out of
such Sums.
unto; and all such Persons, their Agents and Receivers,
shall allow such Deductions and Payments upon Receipt of
the Residue of such Sums:
Eighth. Such Portion of the said Duties charged on any Duty paid by
Office or Employment of Profit executed by any Deputy or the Principal in
Clerk, or other Person employed under the Principal in Salary paid to
such Office, and paid by such Principal out of the Salary, his Deputy or
Fees, Wages, Perquisites, or Profits of such Principal, ducted out of
shall be deducted out of the Salary or Wages so payable as such Salary.
a like Rate on such Salary or Wages would amount unto;
and all such Deputies, Clerks, and other Persons so em-
ployed shall allow to their respective Principals such Deduc-
an upon
Clerk to be de-
O
tions
AS
106
5° & 6° VICTORIÆ, Cap. 35.
Payments on
Receipt of Sala-
ries, &c., or in
passing Ac-
counts, or upon
the Receipt of
Pensions, to be
deducted.
Pensions pay-
able out of a
Branch of Re-
venue, to be
charged by the
Commissioners
there.
tions and Payments upon the Receipt of the Residue of
such Salaries or Wages:
Ninth. In estimating the Duty payable for any such Office
or Employment of Profit, or any Pension, Annuity, or
Stipend, all official Deductions and Payments made upon
the Receipt of the Salaries, Fees, Wages, Perquisites, and
Profits thereof, or in passing the Accounts belonging to such
Office, or upon the Receipt of such Pension, Annuity, or
Stipend, shall be allowed to be deducted, provided a due
Account thereof be rendered to the said Commissioners, and
proved to their Satisfaction:
Tenth. In all Cases where any Annuity or Pension shall be
payable out of any particular Branch of the public Revenue,
and at the Office of that Branch of Revenue, the Commis-
sioners acting for that Department shall have Authority to
assess and levy the same as a Salary or Wages payable
thereout.
Persons assessed
for Offices to be
exercised the
same at the
Head Office.
CXLVII. And be it enacted, That every Person to be as-
deemed to have sessed for his Office or Employment shall be deemed to have
exercised the same at the Head Office of the Department un-
der which such Office or Employment shall be held, and shall
be rated for such Office or Employment as if exercised at such
Head Office, although the Duties of such Office or Employ-
ment shall be performed, or the Profits or any Part thereof
arising from such Office or Employment shall be payable else-
where, within or out of Great Britain; and all Assess-
ments made on any inferior Officer, wherever he shall exercise
his Office or Employment, shall be rated accordingly in the
same District where such Head Office shall be established;
In what depart- and every Office shall be deemed to belong to and to be assess-
ments Officers
shall be assessed, ed by or under the principal Officers of that Department by
or under whom the Appointment to such Office was made,
provided that where such Appointment shall be made by any
inferior Officer in any Department, then such Office shall be
assessed by the same Commissioners by whom such inferior
Officer shall be chargeable for his Office: Provided that where
any such Appointment shall be held under the Great Seal or
Privy Seal, either of England or Scotland, or shall be made
under the Royal Sign Manual, or where any such Appoint-
ment shall be under the Hands or Seals of the Commissioners
of Her Majesty's Treasury, and the same shall not be exer-
cised in the Department of the Treasury, then the Officer
holding the same shall be assessed in that Department where
the Office shall have been executed: Provided also, that no-
thing herein contained shall be construed to limit the Right
herein-before given to Commissioners of the District of assess-
ing Offices before described within their respective Jurisdic-
tions, although such Offices, or any of them, may not be
held
5° & 6° VICTORIÆ, Cap. 35.
107
held under their Appointment, or the Profits of such Offices
may not be payable by them or their Order.
extend to Of-
CXLVIII. Provided always, and be it enacted, That no- Duties not to
thing herein contained shall extend or be construed to extend fices necessarily
to charge any Person resident in Ireland with the Duties con- executed in Ire-
tained in the said Schedule (E.) in respect of any public Office
or Employment the Duties whereof are necessarily and per-
manently performed in Ireland.
land,
ances to Trus-
able Institu-
tions.
CXLIX. Provided always, and be it enacted, That the Certain Allow-
like Allowances shall be granted to the Trustees of the British tees of British
Museum, in respect of any Charge under Schedule (A.) to be Museum, and
the like Exemp-
made on the Lands and Tenements vested in such Trustees, as tions as now al-
are granted to Colleges and other Properties mentioned in No. lowed to charit-
VI. of that Schedule; and the like Exemptions shall be allowed
in respect of any Dividends of Stock vested in such Trustees,
or any of them, or in any other for their Use, as are granted to
charitable Institutions by this Act; and no Salary or Payment
made or to be made out of Her Majesty's Exchequer to such
Trustees for the Use of such Institutions shall be charged at
the said Exchequer, provided all Salaries of Officers or Persons
employed under the said Trustees shall be charged on the said
Officers respectively.
to have power
to appoint
tors from the
CL. And be it enacted, That the several Commissioners Commissioners
authorised to act in the Execution of this Act in relation to the on Offices to
take the Oaths
Duties on Offices or Employments of Profit, and on Pensions prescribed, and
or Stipends, as soon after their Appointment respectively as
conveniently can be done in their respective Departments, shall Clerks, Asses-
meet in some convenient Place, in order to qualify themselves sors, and Collec-
by taking the Oaths prescribed by the said recited Acts relat- Officers in their
ing to the Duties of Assessed Taxes, and shall have Power to departments.
elect a Clerk and Assessors, and in Cases where the Duties
cannot be stopped and detained at the Department of Office of
the said Commissioners, or for which the said respective Com-
missioners shall act, Collectors of the said Duties to be assessed
by them from and amongst the Officers in their respective De-
partments, and separate Assessors and Collectors in each such
Department, under the Cognisance of the same Commissioners,
which Assessors shall, within a Time to be fixed by the respec-
tive Commissioners, deliver to them their Certificates of Assess-
ment, in Writing under their Hands, to be verified upon their
Oaths, of the full and just annual Value of all Offices and
Employments of Profit chargeable under this Act in the De-
partment for which they shall be appointed Assessors, and of
all Pensions and Stipends, estimated according to this Act, with
the Names and Surnames of the several Officers and Persons
entitled to Pensions or Stipends, and the several Sums of Money
they ought to pay by virtue of this Act, at the Rate of Seven-
pence for every Twenty Shillings of such Value, without Abate-
ment or Deduction, and without Concealment or Favour, upon
pain
108
5° & 6° VICTORIÆ, Cap. 35.
pain of Forfeiture for every Neglect in the Premises of any
Sum not exceeding One hundred Pounds nor less than Twenty
Pounds, which said Assessors are hereby strictly enjoined and
required, with all Care and Diligence, to charge and assess
themselves, and all other Officers, Clerks, and Persons employed
in their respective Departments of Office, and with respect to
the Duty on Pensions or Stipends to charge and assess all Per-
sons entitled unto any such Pensions or Stipends, and respec-
tively to make their Assessments according to the Provisions
of this Act; and every such Assessor shall have free Access to
all Documents and Papers whatever in their respective Offices
touching the Salaries, Fees, Wages, Perquisites, and Profits of
any Officer, Clerk, or Person aforesaid, belonging to their re-
spective Offices, and touching the Amount of the respective
Pensions or Stipends, and shall be at liberty, whenever the
same may be necessary, to require Returns from the Parties
themselves, according to the Provisions of this Act, that they
may be enabled to make a true Assessment in pursuance thereof.
CLI. Provided always, and be it enacted, That no Person
shall, in respect of the Profits arising from Offices or from Pen-
sions or Stipends chargeable before the respective Commission-
ers appointed for those Purposes in their respective Depart-
ments of Office as aforesaid, be liable to the Penalty herein
contained for not returning a Statement of the Profits arising
from such Office, Pension, or Stipend, in pursuance of any gene-
ral notice herein-before directed, nor in any Case except where
the Assessor for those Profits respectively shall have required
a Return thereof in pursuance of the next preceding Clause.
CLII. And be it enacted, That in every Case where any
Person holding such Offices or Employments, or being entitled
unto any Pension or Stipend as aforesaid, shall claim to be
exempt from such Assessment, the Commissioners shall never-
theless set down in such Assessment the Names of such Per-
sons, and the full and just annual Value of such Offices, Em-
ployments, Pensions, or Stipends; and the Claim to such
Exemption shall be preferred and examined, and the Merits
thereof shall be heard and determined, under the Regulations
of this Act with respect to other Assessments.
CLIII. And be it enacted, That where any Office or Em-
ployment of Profit chargeable by this Act is or shall be exe-
in the Receipt of cuted by Deputy, such Deputy shall, in all Cases where he
the Profits.
shall be in the Receipt of the Profits thereof, be answerable for
and shall pay such Assessment as shall be charged thereon, and
deduct the same out of the Profits of such Office or Employ-
Officers receiv- ment; and where the Salaries, Fees, Wages, Emoluments, or
ing Salaries or
Profits of any Officer or Officers in any such Office shall be re-
Fees to be an-
swerable for ceivable by any One or more of the said Officers for the Use of
Duties.
such Officer, or as a Fund to be divided amongst such Officers
in certain Proportions, the Officer or Officers receiving such
Salaries,
All such As-
access to docu-
sessors to have
ments, and may
require Returns.
Statements of
from Offices
Profits arising
required under
a general No-
tice.
The full Value
of Offices to be
Exemptions are
stated, although
claimed.
Deputies to pay
for Principals
where they are
5° & 6° VICTORIÆ, Cap. 35.
109
Salaries, Fees, Wages, Perquisites, or Profits shall be answer-
able for the Duties charged thereon, and shall pay the same,
and deduct the same out of the Funds provided for such re-
spective Offices or Employments, before any Division or Ap-
portionment thereof, and in case of Refusal or Non-payment
thereof shall be liable to such Distress as by this Act is pre-
scribed against any Person having the Office or Employment,
and to all other Remedies and Penalties respectively herein
contained.
accounts of Sa-
ments; and may
Profits of Of-
CLIV. And be it enacted, That the proper Officers, or their Assessors to be
respective Deputies, and the Receivers and Paymasters in every furnished with
public Department of Office, and in every other Office for laries, &c., in
which Commissioners are hereby intended to be appointed for public depart-
raising the Duties hereby charged on such Offices respectively, require Returns
and any Agent by whom any Salaries, Fees, Wages, Perqui- of Salaries and
sites, or Profits shall be payable, shall, upon Request to him fices.
made by the Assessors of the said Duties, deliver gratis true
Lists or Accounts of all such Salaries, Fees, Wages, Perquisites,
and Profits received by him, and belonging to such Officers re-
spectively, and of all Pensions and Stipends payable to them
respectively, for the better Guidance of the said Assessors in
charging the same; and if the said Assessors shall be dissatis-
fied with such Accounts it shall be lawful for them to require
any Officer whose Office shall not be truly valued in such Ac-
count to prepare and produce to them, within the like Period
of Time as is limited for the Returns of other Accounts by this
Act, a List or Account of the Salaries, Fees, Wages, Perqui-
sites, and Profits of the Office exercised by him, which Returns
such Officer shall be obliged to make under the Penalties and
Forfeitures contained in this Act for not making other Returns
hereby required; and from the Documents and Papers in their To make up
respective Offices the said Assessors shall make their Assess their Assess-
ment upon the Persons holding such Offices, or entitled unto Documents in
such Pensions respectively, according to the annual Value their Offices,
thereof, and shall in like Manner as is before directed with re- them to the
spect to Assessors for any Parish or Place bring in their said Commissioners.
Assessments to the respective Commissioners for their Allow-
ance, who shall forthwith set their Hands to the same, which
Assessments shall be in force for One Year, commencing and
payable at the like Periods as the Assessments in Parishes are
made payable; and the said respective Commissioners for the
Duties on Offices shall, in all Cases where Collectors are au-
thorised to be appointed, cause the like Duplicates to be made
thereof, and delivered to Collectors, with like Warrants to col-
lect the said Duties, as are before directed to be given to Col-
lectors for any Parish or Place; and the said Collectors of the
said Duties on Offices shall have the like Authority to demand
and levy the said Duties as is herein given to Collectors of any
Parish or Place: Provided always, that in all Cases where the
ments from the
and
Duties,
110
5° & 6° VICTORIÆ, Cap. 35.
Duties, and any Salaries, Fees, Wages, Perquisites, or Profits
of any public Office shall be detained and stopped out of the
same, or out of any Monies which shall be paid thereupon, the
respective Commissioners shall cause the like Duplicates to be
delivered to the proper Officers in the respective Offices, who
shall keep true Accounts of all Monies stopped and detained
under the Authority of this Act, and shall be answerable for
the same; and the Money so detained of the Duty on Annui-
ties, Pensions, or Stipends shall be accounted for and paid in
the Manner herein-after directed.
Duties on Of-
fices which can-
in case of Non-
of the district
issue their
Warrants for
levying the
same.
CLV. And be it enacted, That where any Person having,
not be stopped using, or exercising any Office or Employment of Profit which
to be certified, shall be charged to the Duties by this Act granted thereon,
payment, to the and the said Duties cannot be detained and stopped in the
Commissioners Hands of the Proper Officer, or in the Hands of any Agent
where the Par- employed to pay the Monies due in respect of the said Office
ties reside, who or Employment, or the same Monies shall have been paid over
to the Person having, using, or exercising the said Office or
Employment, and such Person shall refuse or neglect to pay
the Sum of Money charged upon him, the Commissioners for
raising the Duties on the said Offices shall and may, by Writing
under their Hands and Seals, certify such Neglect or Refusal,
and the Sum payable by virtue of this Act, to the Commis-
sioners for executing this Act, in relation to Lands, Tenements,
and Hereditaments, in the Parish or Place where such Officer
shall reside; and such last-mentioned Commissioners are hereby
authorised and required, upon Receipt of such Certificate, by
Warrant under their Hands and Seals, to authorise and em-
power the respective Collectors of the said Duties, or the Col-
lectors of the Parish or Place where such Officer shall reside,
to levy the same, by such Ways and Means as they are autho-
rised to levy the Duties charged by them respectively in pur-
suance of this Act; and such Collectors are hereby required to
execute such Warrant accordingly, and which shall be executed
under the like Powers and in like Manner as is herein-after
directed, and as if such Officer were charged to the said Duties
in such Parish or Place; and the Monies arising thereby shall
be paid to the Collectors charged to the said Duties on such
Office or Employment.
No Qualifica-
tion to be re-
CLVI. Provided always, and be it enacted, That no Quali-
quired of Com- fication shall be required of any of the Officers or Persons
missioners on herein described to be Commissioners for the Duties on Offices,
Offices and pub- or on Employments of Profit, or on Pensions, Stipends, Annui-
ties, Interests, or Dividends, contained in the said several Sche-
dules, who shall act as such Commissioners by virtue of their
several Offices, other than such Offices respectively; any thing
herein contained to the contrary notwithstanding.
lic Annuities.
Officers acting
in raising the
CLVII. And be it enacted, That the respective Assessors
duties on Offices and Collectors appointed to raise and assess, or levy, collect,
and
5° & 6° VICTORIÆ, Cap. 35.
111
ties for default.
and pay the Sums of Money to be charged on Offices or Em- liable to penal-
ployments of Profit, or on Annuities, Pensions, or Stipends
payable by Her Majesty by virtue of this Act, and also the
Inspectors and Surveyors acting in relation to the said Duties,
shall respectively be subject to the Penalties and Forfeitures
for refusing or neglecting the Performance of their Duty, or for
being guilty of any Fraud or Abuse in executing the same, as
are inflicted on such Officers respectively for the like Offences
by the said Acts relating to the Duties of Assessed Taxes.
tained.
CLVIII. Provided always, and be it enacted, That such When Duties
of the said Duties granted by this Act which may be detained are to be de-
or stopped and deducted out of the Sums in respect whereof
they shall be charged or deducted shall be respectively de-
tained at such Times in each Year as the said Sums shall be
payable to the Person entitled thereto.
tions shall not
to be
any
CLIX. And be it enacted, That in the Computation of What Deduc-
Duty to be made under this Act in any of the Cases before be allowed in
mentioned, either by the Party making or delivering any List computing the
or Statement required as aforesaid, or by the respective Asses- charged under
sors or Commissioners, it shall not be lawful to make this Act.
other Deductions therefrom than such as are expressly enu-
merated in this Act, nor to make any Deduction on account
of any annual Interest, Annuity, or other annual Payment to
be paid to any Person out of any Profits or Gains chargeable
by this Act, in regard that a proportionate Part of the Duty
so to be charged is allowed to be deducted on making such
Payments, nor to make any Deduction from the Profits or
Gains arising from any Property herein described, or from any
Office or Employment of Profit, on account of Diminution of
Capital employed or of Loss sustained in any Trade, Manu-
facture, Adventure, or Concern, or in any Profession, Employ-
ment, or Vocation.
count of Duties.
CLX. And be it enacted, That if any Difference shall arise Commissioners
between Tenant and Landlord, or any other Persons to to settle differ-
ences respecting
whom any Interest, Rent, Rent-charge, Annuity, Fee Farm Deductions to
Rent, Rent Service, Quit Rent, Feu-Duty, or other Rent or be made on ac-
annual Payment shall be payable, touching the Sums to be
deducted thereout on account of the Duties hereby charged
having been paid, or between the Occupier for the Time being
and any former Occupier of any Lands, Tenements, Heredita-
ments, or Heritages, his Executors, Administrators, or As-
signs, touching the Proportion of Duty to be paid or allowed
by either Party, the respective Commissioners for General
Purposes in their several Districts shall have Authority and
they are hereby required to settle the Proportions of such
Payments and Deductions as shall be according to the Direc-
tions of this Act, and in default of Payment to levy the same
respectively under the like Powers as they might have levied
the same if the Assessment had been made in the same Pro-
portions,
112
5° & 6° VICTORIÆ, Cap. 35.
Inspectors and
Surveyors to
have access to
Returns and
Assessments,
with Liberty to
amend them and
make Sur-
charges.
portions, and to pay over the same to the Collector or Party,
as the Case may require; and the Judgment and Determina-
tion of such Commissioners shall be final.
CLXI. And be it enacted, That the several Inspectors and
Surveyors appointed or to be appointed shall be and they are
hereby empowered respectively to inspect and examine all and
every the Returns made by any Person under the Directions
of this Act; and in case any of them shall be dissatisfied
either with the Returns so made, or the Estimate of the As-
sessor thereon, or shall discover any Error or Omission in
such Estimate, or that any Deduction hath been allowed not
authorised by this Act, they shall charge the same, according
to the best of their Judgment, in the full Amount at which
the same ought to be charged; and the said Inspectors and
Surveyors shall also be at liberty respectively to inspect and
examine all and every the Assessments of the said Duties, or
any of them, made under the Authority of the respective
Commissioners before mentioned, as well before as after the
Commissioners shall have signed and allowed the said Assess-
ments, and before such Allowance to correct and amend such
Assessments, if they shall respectively think fit; and every
Person in whose Custody such Returns are is hereby required,
upon the Request of any such Inspector or Surveyor as afore-
said, to deliver the same into his Custody, for the Purposes of
this Act, taking his Receipt for the same, and every Person
in whose Custody any such Assessments shall be is also hereby
required, upon the Request of such Inspector or Surveyor as
aforesaid, to produce the same, and such Inspector or Sur-
veyor is hereby authorised to take charge of the same until he
shall have taken such Copies of or Extracts from the same as
may be necessary for his better Information; and every Per-
son wilfully obstructing such Inspector or Surveyor in the due
Performance of his Duty as aforesaid shall forfeit the Sum of
Fifty Pounds; and if any such Inspector or Surveyor shall
find or discover, upon his Survey or Examination, or other-
wise, that any Person, Corporation, Company, or Society who
ought to be charged with the said Duties or any of them, shall
have been omitted to be charged therewith, or shall have been
under-rated in the Assessment, or that any Person, or the Officer
of any Corporation, Company, or Society, liable to the said
Duties or any of them; being required so to do, hath neglected
or refused to make a Return according to the Directions of
this Act, or that the Assessors have neglected to require a
Return in any Case where a Return ought to have been re-
quired from any Person, Corporation, Company, or Society,
according to the Intent of this Act, so that such Person, Cor-
poration, Company, or Society shall not have been fully charged
to the said Duties, then and in every such Case the said Sur-
veyor
·
5° & 6° VICTORIÆ, Cap. 35.
113
veyor or Inspector shall certify the same in Writing under his
Hand, together with an Account of every Default, and the
full Amount of the Duty which ought to be paid by way of
Surcharge, to the said respective Commissioners for putting in
execution this Act in relation to the Duties on which such
Surcharge shall be made, in the Manner and under and sub-
ject to the Rules and Regulations prescribed and contained in
the said Two several recited Acts of the Forty-eighth and
Fiftieth Years of the Reign of King George the Third,
herein-before recited or referred to.
in Treble Duty,
CLXII. And be it enacted, That upon every Surcharge Surcharges, if
allowed upon Appeal by the said Commissioners, upon the confirmed, to be
Certificate of the Inspector or Surveyor, as directed by this in certain Cases.
Act, in Cases where no such Declaration shall have been de-
livered as in the said recited Act of the Fiftieth Year of the
Reign of King George the Third is required, or the Commis-
sioners shall be dissatisfied with the same, the Assessment
shall be made in Treble the Rate of Duty prescribed in the
said respective Schedules of this Act on the Amount of the
Duty surcharged: Provided always, that if upon Appeal such Upon Appeal,
Declaration as aforesaid shall have been delivered, and if the the Whole, or a
part of the Tre-
said Commissioners shall be satisfied therewith, and shall be ble Duty may
of opinion that there was any reasonable Cause of Controversy be remitted.
on the part of the Appellant on the Subject Matter of Appeal,
and that the Party hath not been guilty of any wilful Default,
Neglect, or Omission, nor wilfully done any Act with Intention
to defraud the Revenue, it shall be lawful for the said Com-
missioners who shall have determined the said Appeal, although
they shall confirm or allow the Surcharge, or a Part thereof
only, at the same Time to remit and strike off the Whole or
any Part of the said Treble Duty; and the Overplus of the Payment of
Sum so charged above the said Rate or Duty, and which shall Overplus.
not be so remitted or struck off as aforesaid, shall be paid to
to reward In-
the Officer for Receipt, to the Use of Her Majesty; which Increase of
Increase of Duty, made by occasion of such Surcharge, together Surcharge to be
with the Overplus aforesaid above the said Rate of Duty, and certified to Com-
all other Increase of Duty occasioned by the Surcharge or In- missioners of
Stamps and
formation of any Inspector or Surveyor under this Act, the Taxes, who shall
Commissioners for executing this Act who shall have confirmed have authority
such Surcharge or made such Increase shall at the same Meet- spector or Sur-
ing certify under their Hands to the Commissioners of Stamps veyor.
and Taxes, who shall have Authority, under and subject to
such Rules and Regulations as shall have been made by the
Commissioners of Her Majesty's Treasury in that Behalf, to
direct the said Officer for Receipt to pay to the said Inspector
or Surveyor, out of the increased Duty and Overplus aforesaid,
such Sum of Money as shall appear to the said Commissioners
of Stamps and Taxes to be an adequate Reward for the Labour
and Diligence of the said Inspector or Surveyor.
P
CLXIII.
114
5° & 6° VICTORIÆ, Cap. 35.
CLXIII. Provided always, and be it enacted, That any
Person charged or chargeable to the Duties granted by this
Act, either by Assessinent, or by way of Deduction from any
Rent, Annuity, Interest, or other annual Payment to which he
may be entitled, who shall prove before the Commissioners for
General Purposes, in the Manner herein-after mentioned, that
the aggregate annual Amount of his Income, estimated accord-
ing to the several Rules and Directions of this Act, is less than
One hundred and fifty Pounds, shall be exempted from the said
Duties, and shall be entitled to be repaid the Amount of all
Deductions or Payments on account thereof in the Manner
herein-after directed, except so much of such Duties as the
Person claiming such Exemption shall or may be entitled to
charge against any other Person, or to deduct or retain from
or out of any Payment to which such Claimant may be or be-
come liable; and such Exemption shall be claimed and proved,
and the Proceedings thereupon shall be had, before the Com-
missioners for General Purposes in the District where the
Claimant shall reside, pursuant to and under the Powers and
Provisions by which the Duties in Schedule (D.) are herein
directed to be ascertained and charged, but nevertheless sub-
ject to the Rules and Directions herein-after contained.
CLXIV. And be it enacted, That every Person claiming
ing Exemption, to be entitled to such Exemption as last aforesaid shall, within
Mode of claim-
and of proceed-
ing on such
Claim.
the Time to be limited as herein-before directed for delivering
in the Lists, Declarations, and Statements required by this Act
(or within such further Time as the said Commissioners shall
for special Cause assigned allow), deliver or cause to be deli-
vered to the Assessor of the Parish or Place where such Claim-
ant shall reside a Notice of his Claim for such Exemption, to-
gether with a Declaration and Statement, signed by such
Claimant, and in such Form as may be provided under the
Authority of this Act, declaring and setting forth therein all
the particular Sources from whence the Income of such Claim-
ant shall arise, and the particular Amount arising from each
Source, and also every Sum of annual Interest or other annual
Payment reserved or charged thereon, whereby the Income
shall or may be diminished, and also every Sum which such
Claimant may have charged or may be entitled to charge
against any other Person for or on account of the Duty made
payable by this Act, or which he may have deducted or retain-
ed, or may be entitled to deduct or retain, under the Autho-
rity of this Act, from or out of any Payment to which he may
be or become liable; which Declaration and Statement every
Inspector or Surveyor shall be at liberty to peruse and examine,
and to take Copies of or Extracts from, under the like Powers
as in other Cases; and in every Case where such Claim for
Exemption shall be made in manner aforesaid the Assessor
shall transmit such Notice, Declaration, and Statement to the
said
Exemption of
Income is less
Persons whose
than 150%. per
Annum.
5 & 6° VICTORIÆ, Cap. 35.
115
said Commissioners; and if the Inspector or Surveyor shall
not object to such Declaration within Forty Days after such
Transmission, or within such further Time as the Commission-
ers, on just Cause, shall allow to him to make such Objection,
it shall be lawful for the said Commissioners to allow such
Claim of Exemption, and to discharge the Assessment made
upon any Property or Profits of such Person, either in his own
Name or in the Name of his Lessee or Tenant, within the
District of the said Commissioners; and if it shall appear that
any Property or Profits of such Person is or are assessed or
liable to be assessed in any other District, the said Commis-
sioners shall certify to the Commissioners of Stamps and Taxes,
in such Form as shall be provided under the Authority of this
Act, the Allowance of such Exemption; and the said last-
mentioned Commissioners shall direct the Assessment made
upon any Property or Profits of such Claimant, either in his
own Name or in the Name of his Lessee or Tenant, in any
other District, to be discharged, and the same shall be discharg-
ed accordingly: Provided always, that in case the Inspector If Inspector or
or Surveyor shall object to any such Claim as aforesaid in Surveyor object
to the Claim,
Writing, suggesting to the said Additional Commissioners that the same to be
he hath Reason to believe that the Income of such Claimant, determined by
or any other particular required by this Act to be declared or sioners for Ge-
set forth in such Declaration and Statement as aforesaid, is not neral Purposes.
truly or fully declared or set forth therein in any specified par-
ticular, then and in such Case the Merits of such Claim for
Exemption shall be heard and determined upon Appeal before
the Commissioners for General Purposes, under and subject to
such Rules, Regulations, and Penalties as other Appeals under
this Act are directed to be heard and determined, and if such
Claim shall be allowed on Appeal as aforesaid the said Com-
missioners for General Purposes shall grant and issue all neces-
sary Certificates consequent thereon.
the Commis-
by deduction
CLXV. Provided always, and be it enacted, That if it shall On proof that
be proved to the Satisfaction of the Commissioners for General Persons entitled
to Exemption
Purposes that any Person whose Claim for Exemption has been have been
allowed in manner aforesaid has been charged to and has paid charged Duties
any of the Duties hereby granted, by way of Deduction from from any An-
any Rent, Annuity, Interest, or other annual Payment to which nuity, Dividend,
Rent, &c., Com-
he
may be entitled, and from which a Deduction is authorised missioners to
to be made by this Act, or that such Person has been assessed grant a Certifi-
and has paid such Duties in respect of any Annuity, Dividend, which shall au-
Pension, or Stipend payable to him out of the public Revenue thorise the Col-
of the United Kingdom, then and in such Case it shall be law- ceiver to repay
ful for the said Commissioners for General Purposes to certify the amount of
what shall have been so proved before them to the Commission-
ers for Special Purposes at the Head Office for Stamps and
Taxes in England, by a Certificate, in such Form as shall be
provided under the Authority of this Act, specifying and de-
cate
lector or Re-
such Duties.
scribing
Ja
Sig
M
116
5° & 6° VICTORIÆ, Cap. 35.
Penalty for
making fraudu-
lent Claims of
Exemption.
Income arising
from Lands,
how to be esti-
mated with re-
ference to
Claims for Ex-
emption.
scribing the Amount and the particular Nature of the Payment,
out of which and the Name and Place of Abode of the Person
by whom such Deduction as aforesaid shall have been made,
and specifying also the Amount and Description of the Annuity,
Dividend, Pension, or Stipend, in respect of which such Claim-
ant has been assessed, and the Duties whereon he has paid;
and thereupon the said last-mentioned Commissioners shall issue
to such Claimant an Order for the Repayment to him of the
Amount of the Duties certified to have been paid as aforesaid,
and such Order shall be directed to the Receiver-General of
Stamps and Taxes, or to an Officer for Receipt or Collector of
the Duties granted by this Act, or to a Distributor or Sub-
Distributor of Stamps, and shall authorise and require the Re-
payment of the said Duties in like Manner as is herein-before
provided with respect to the Allowances to be granted under
No. V. of Schedule (A.) of this Act.
CLXVI. And be it enacted, That if any Person shall be guilty
of any Fraud or Contrivance in making any such Claim, or in
obtaining any such Exemption or any such Certificate as afore-
said, or shall fraudulently conceal or untruly declare any In-
come or Amount of Income, or any Sum which he may have
charged or been entitled under the Authority of this Act to
charge against any other Person, or which he may have de-
ducted or retained, or have been or be entitled as aforesaid to
deduct or retain, from or out of any Payment to which such
Person claiming Exemption as aforesaid may be or become
liable, or if any such Person shall fraudulently make a Second
Claim for the same Cause, every such Person so offending in
any of the Cases aforesaid shall forfeit the Sum of Twenty
Pounds, and Treble the Duty chargeable in respect of all the
Sources of his Income, and as if such Claim had not been
allowed; and if any Person shall knowingly and wilfully aid,
abet, or assist any such Person in committing any such Fraud
as aforesaid, the Person so aiding, abetting, or assisting shall
forfeit the Sum of Fifty Pounds.
CLXVII. And be it enacted, That the annual Value of
Lands, Tenements, Hereditaments, or Heritages, belonging to
or in the Occupation of any Person claiming the said Exemp-
tion, shall be estimated, for the Purpose of ascertaining his
Title to such Exemption, according to the Rules and Direc-
tions contained in the said several Schedules (A.) and (B.) re-
spectively; and that the Income arising from the Occupation
by such Claimant of Lands, Tenements, Hereditaments, or
Heritages chargeable under the said Schedule (B.) shall be
deemed for the Purpose aforesaid to be equal in England to
One-Half and in Scotland to One-Third of the full annual
Value thereof, estimated according to the said Rules and Di-
rections; and where such Claimant shall be the Proprietor as
well as the Occupier of any such Lands, Tenements, Heredita-
ments.
[
5° & 6° VICTORIE, Cap. 35.
117
ments, or Heritages, the Amount deemed by this Act as afore-
said to be the Income arising from the Occupation of such
Lands, Tenements, Hereditaments, or Heritages shall be added
to the Amount of the full annual Value thereof, and the aggre-
gate Amount shall be deemed for the Purpose aforesaid to be
the Income of such Claimant arising from the Lands, Tene-
ments, Hereditaments, or Heritages of which he shall be the
Proprietor and Occupier as aforesaid; and the Income arising
from any Lease of or Composition for Tithes shall be deemed,
for the Purpose aforesaid, to be equal to One-Fourth of the
full annual Value of such Tithes, estimated in manner foresaid,
rally claim
CLXVIII. And be it enacted, That Coparceners, Joint Joint Tenants,
Tenants, or Tenants in Common of the Profits of any Pro- &c, may seve-
perty whatever, and any Joint Tenants or Tenants of Lands Abatements.
or Tenements in Partnership, being in the actual and joint
Occupation thereof in Partnership, and entitled to the Profits.
thereof in Shares, and personally labouring therein, or manag-
ing the same, and any Partners carrying on Trade or exercising
any Profession together, and entitled to the Profits thereof in
Shares, and personally acting therein, may severally claim such
Exemption according to their respective Shares and Interests
in the Manner before directed; and such Claims, being duly
proved to the Satisfaction of the Commissioners to whom the
same are made, may be proceeded upon as in the Cases of seve-
ral Interests: Provided always, that the Profits so arising shall Exceptions.
not in any Case be charged separately to the Duty in respect
of the Occupation of Lands, where Lands shall be let or under-
let, without relinquishing the Possession by the Lessor, or where
the Lessee or Tenant shall not be exclusively in the Possession
and Occupation of the Lands so let.
Claimant re-
sioners of the
CLXIX. Provided always, and be it enacted, That every Claim to be
such Claim for Exemption shall be made to the Commissioners made where the
of the District where the Claimant shall reside, whether such sides, or in the
Claimant shall be personally charged in such District or not, pensions, and
Case of Offices,
except where the whole Income of the Claimant shall arise from Stipends, before
an Office or Employment of Profit the Duties whereon are the Commis-
cognisable before the Commissioners of a Department of Office, Department.
or from a Pension or Stipend, in all which Cases the Claim
may be made to and allowed by the Commissioners of such
Department wherein the said Duties are cognisable under the
Regulations of this Act; and if such Claimant shall be out of Persons out of
Great Britain, an Affidavit, stating the several Matters re- may claim by
quired by this Act, taken before any Person having Authority Affidavit.
to administer an Oath in the Place where such Claimant shall
reside in any Matter relating to any part of the public Revenue
of Great Britain, may be received by the respective Commis-
sioners for executing this Act in relation to the Assessment on
which such Claim shall be founded.
Great Britain
CLXX.
5° & 6° VICTORIA, Cap. 35.
Claims may be
or on
account of
others.
CLXX. And be it enacted, That any such Claim for Ex-
made by Agents emption may be made by any Guardian, Trustee, Attorney,
Agent, or Factor, on account of others, in any Case where
satisfactory Proof shall be made that the Party claiming such
Exemption is unable to attend in Person, or such Claim may
be made by the several Persons acting in any of the Charac-
ters herein-before described, in such Manner as they may act
for others, for the Purpose of being assessed on their Account
in the first instance, as herein-before directed.
118
Commissioners
to grant Relief
from double
Assessments.
CLXXI. And be it enacted, That whenever any Person
shall have been assessed to any of the Duties granted by this
Act, whether charged on him on his own Account, or in any
of the Characters herein-before described on the Behalf of any
other Person, and shall, by any Error or Mistake, be again
assessed for the same Cause, and on the same Account, and
for the same Year, it shall be lawful for him to apply to the
Commissioners for General Purposes acting for the Division or
Place for which he shall have been so assessed by Error or
Mistake as aforesaid, for the Purpose of being relieved from
such Double Assessment, and the said Commissioners, on due
Proof thereof to their Satisfaction, shall cause such Assess-
ment, or such Part thereof as shall be a Double Charge as
aforesaid, to be vacated, and which Proof may be either by
a Certificate of the Assessment made on the Party, under the
Hands of the Commissioners by whom he shall have been
rightly assessed according to the Directions of this Act for the
Matter or Cause in question, certifying that such Matter or
Cause is included in an Assessment made by them on the same
Party, on the same Account, and for the same Year, or by
other lawful Evidence given of those Facts on the Oath of
any credible Witness; and whenever it shall be proved to the
Satisfaction of the Commissioners of Stamps and Taxes that
any such Double Assessment as aforesaid hath been made,
and hath not been vacated, and that Payment hath been made
of both Assessments, it shall be lawful for the said Commis-
sioners of Stamps and Taxes to order and direct the Receiver-
General of Stamps and Taxes, or any Officer for Receipt, to
repay to the Party the Sum so erroneously and doubly assess-
ed upon him, and paid as aforesaid.
rants to collect
the same.
CLXXII. And be it enacted, That the respective Commis-
sioners executing this Act in relation to any of the Duties
ments to Collec- hereby granted shall, within One Calendar Month after the
tors, with War- First Day of hearing Appeals, all Appeals then made being
first determined, issue out and deliver to the respective Col-
lectors Duplicates of the Assessments of the aforesaid Duties
charged at the respective Rates mentioned in the respective
Schedules of this Act, together with their Warrants, as di-
rected by the said several Acts relating to the Duties of As-
sessed Taxes for the speedy and effectual levying and collect-
ing
Commissioners
to issue Dupli-
cates of Assess-
}
1.
5° & 6° VICTORIÆ, Cap. 35.
119
ing of the said Duties assessed under this Act, as the same
shall become payable, by quarterly Instalments, as herein
directed, distinguishing the Amount charged under each of
the said Schedules: Provided always, that all such Duties as
shall be assessed or charged under any of the Provisions of
this Act, if not paid, levied, or collected according to the
Directions herein mentioned, shall be recoverable as a Debt to
the Queen's Majesty, with full Costs of Suit, and all Charges
and Expenses attending the same; and when so recovered the
said Duties shall be paid to the proper Officer for Receipt, in
aid of the Parish or Place answerable for the same.
Guardians liable
Executors for
persons dying.
CLXXIII. And be it enacted, That where any Person Parents and
chargeable with the Duties hereby made payable as aforesaid for Infants, and
shall be under the Age of Twenty-one Years, or where any
Person so chargeable shall die, in every such Case the Parents,
Guardians, or Tutors of such Infant, upon default of Pay-
ment by him, and the Executors and Administrators of the
Person so dying, shall be and are hereby made liable to and
charged with the Payments which the said Infant ought to
have made, or the Person so dying was chargeable with; and
if such Parents, Guardians, or Tutors, or such Executors or
Administrators, shall neglect or refuse to pay as aforesaid, it
shall be lawful to proceed against them in like Manner as
against any other Person making default of Payment of the
said Duties; and all Parents, Guardians, or Tutors making
Payment as aforesaid shall be allowed every Sum paid for
such Infants in their Accounts, and all Executors and Ad-
ministrators shall be allowed to deduct all such Payments out
of the Assets of the Person so dying.
lectors in Eng-
-
CLXXIV. And be it enacted, That in England the Parish to be an-
Parish or Place in which any Assessment shall have been swerable for Col-
made of the Duties granted by this Act under any of the land.
Schedules marked respectively (A.), (B.), or (D.) shall be
answerable for the Amount of the Duties which shall have
been so charged, in such Parish or Place, and for the said
Duties being duly demanded of the respective Persons charged
therewith, according to the Regulations contained in the said
Acts relating to the Duties of Assessed Taxes, by the Collector
appointed for such Parish or Place, and also for such Collector
duly paying the Sums by him received to the proper Officer
for Receipt of the said Duties, according to such Regulations;
and any of the Arrears of the said Duties by this Act grant- Arrears to be
ed, caused by or arising from any Neglect, Default, or re-assessed.
Failure of any Collector for which any Parish or Place shall
be answerable as aforesaid, shall be assessed within or upon
such Parish or Place as soon after such Default shall be dis-
covered as conveniently can be done, and shall be charged on
the Amount of the Assessment which shall be made for the
same Duties in the Year commencing from the Fifth Day of
April
120
5° & 6° VICTORIÆ, Cap. 35.
Commissioners
to adjust Times
of Payment, if
the appointed
days are elaps-
to be paid, not
ed; and
less than the
amount of Two
Instalments on
each day.
Assessments to
be for One Year,
payable by Four
Instalments.
en
April preceding the Time of making such Re-assessment, by
duly apportioning the Amount of such Arrear amongst the
several Persons assessed in that Year in the Assessment of
the same Duties on which such Arrear shall have accrued,
according to the Amount of each Person's Assessment there-
in, as nearly as the Case will admit, and by the like Rules,
Methods, and Directions by which the original Assessment
was made, to be raised and levied in such Manner as any As.
sessment may be by virtue of this Act raised and levied under
the Regulations of the said Acts respectively.
CLXXV. And be it enacted, That if it shall happen that
this Act shall not be executed previous to the Time appointed
for the Payment of the first or any subsequent Instalment of
the said Duties, or within the Year of Assessment, it shall be
lawfui for the Commissioners executing this Act who shall
have made or allowed any Assessment after the Period ap-
pointed for any such Payment, which they are hereby declared
to be competent to do, from Time to Time when and as the
same shall be necessary, to settle and adjust at what Time
and in what Proportions any Instalment of which the Time
for Payment shall then have elapsed shall be paid, in such
Manner as to them shall appear just and reasonable, Regard
being had to the Number of Days appointed for the Payment
of Instalments then to come (if any) in the Year of making
the Assessment; provided that on or before every quarterly
Day of Payment as herein mentioned after the making of such
Assessment in the same or any subsequent Year the said Com-
missioners shall direct at least the Amount of Two quarterly
Payments to be made, until all Arrears, either for that or any
former or subsequent Year, shall have been completed.
CLXXVI. And be it enacted, That every Assessment to
be made under this Act within the Year appointed for making
the same shall be deemed to be for the current Year, and shall
be in force for such Year; and every Assessment made after
the Expiration of any Year in which the same ought to have
been made shall be deemed to be for the whole of the Year
current when the Assessment ought to have been made, and
such Year shall commence from the Fifth Day of April One
thousand eight hundred and forty-two, for the first Assess-
ment, and for every subsequent Assessment during the Continu-
ance of this Act from the Fifth Day of April in such Year;
and the said Duties which shall be charged in England, except
where the same shall be detained and stopped at the respective
Offices, shall be payable in each Year by Four quarterly In-
stalments at the Times following; videlicet, on or before the
Twentieth Day of June for the first quarterly Instalment, on
or before the Twentieth Day of September for the second
quarterly Instalment, on or before the Twentieth Day of De-
cember for the third quarterly Instalment, and on or before the
Twentieth
5° & 6° VICTORIÆ, Cap. 35.
121
Twentieth Day of March for the last quarterly Instalment, in
each Year; and in Scotland, the said Duties shall be payable
by Two half-yearly Instalments; videlicet, on or before the
Twentieth Day of September for the first half-yearly Instal-
ment, and on or before the Twentieth Day of March for the
last half-yearly Instalment; the Payment thereof for the first
Assessment to be regulated as to the Proportion of the Sums
and Times of Payment by the respective Commissioners pur-
suant to the Directions herein contained.
Parish in which
declare where
a State-
assessed.
in
to
CLXXVII. And be it enacted, That if any Person shall If persons come
come into any Parish or Place wherein such Person shall not to reside in any
have been before charged to the said Duties contained in any they have not
of the said Schedules for the same Year, the Assessor or Col- been before
charged the As-
lector, or any Inspector or Suveyor, shall give or leave Notice sessor to give
in Writing to or for such Person to make out and deliver, them Notice to
within Fourteen Days next ensuing the Day of giving such they were
Notice, a Declaration in Writing, signed by him with his own charged, or to
proper Name, which shall specify the Name of the Parish or ment for the
Place and County wherein such Person shall have been assessed purpose of being
as aforesaid for such Year, and also to produce the Certificate
of such Assessment, or in default thereof to deliver a Statement
for the Purpose of being assessed in such Parish or Place; and
if any such Person as aforesaid shall neglect or refuse to make
out and sign and deliver such Declaration or Statement as afore-
said, within the Time before mentioned, or shall make any
false or untrue Return therein in any Particular thereof, he
shall forfeit a Sum not exceeding Twenty Pounds; and when Penalty on per-
any Case it shall not appear in the Assessment of any Pa- sons neglecting
rish or Place for that Year that any Person residing or being Statement.
therein shall have been assessed to the said Duties in the same
Parish or Place, then and in such Case it shall be lawful for
the respective Commissioners acting for the said District and
they are hereby required to proceed in manner before directed
to assess such Person to the said several Duties, in like Man-
ner in every respect as if such Person had been resident in such
Parish or Place at the Time of the Publication of Notices as
directed by this Act, unless such Person shall prove to their
Satisfaction that he hath been duly charged in some other Pa-
rish or Place, and hath paid or satisfied the Duties so charged;
and if any Person, before or after Notice given to return a
Statement as aforesaid, shall remove out of such Parish or
Place without returning such Statement, or before an Assess- without first
ment shall be made on him, with Intent to evade an Assess- discharging the
Assessment,
ment, or if any Person being assessed to the said Duties shall or not leaving
remove out of the Parish or Place where he shall have been sufficient Goods
to satisfy the
assessed to the said Duties without first paying or discharging Arrear, subject
all the said Duties charged upon him which shall then be due to penalty.
and payable, or without leaving in such Parish or Place suffi-
cient Goods and Chattels whereon the said Duties in arrear
Persons remov-
ing out of a pa-
rish or place,
Q
may
122
5° & 6° VICTORIÆ, Cap. 35.
may be raised and levied, and the same shall remain in arrear
and unpaid for the Space of Twenty Days after the Time
ap-
pointed by this Act for payment thereof, every such person
shall forfeit (over and above the said Duties so left unpaid as
aforesaid) the Sum of Twenty Pounds; and in every such
Case, and also in every Case where any person shall reside in
any other Parish or Place than that in which the Assessment
or Charge shall be made on him in pursuance of this Act, and
the same shall be in arrear and unsatisfied in the whole or in
part, it shall be lawful for the Commissioners of the District in
which such Assessment or Charge shall have been made to
certify to the Commissioners of the District within which such
person shall reside the Amount of the Assessment or Charge
made upon such person, and remaining in arrear and unpaid as
aforesaid, and such last-mentioned Commissioners shall there-
upon cause the whole of the Duty so remaining in arrear and
unpaid as aforesaid to be raised and levied, by and under their
Warrant, together with the Costs and Charges attending the
same; provided that if no such Certificate and Warrant as
aforesaid shall be made and issued, or the whole of such Arrear
of Duty, and Costs and Charges, as aforesaid, shall not be le-
vied or collected in manner aforesaid, the same shall be recover-
able as a Debt to Her Majesty, together with full Costs of Suit,
and all Charges and Expenses attending the same.
Penalty on per-
sons fraudulent-
ly changing
or converting
CLXXVIII. And be it enacted, That if any person who
ought to be charged as directed by this Act shall, by fraudu-
their Residence, lently changing or having changed his place of Residence, or
by fraudulently converting or having converted his property, or
any part thereof, or by fraudulently releasing, assigning, or
conveying, or having fraudulently released, assigned, or convey-
ed, the same, or any part thereof, or by making and delivering
any such Statement or Schedule as aforesaid which shall be false
or fraudulent, or, having any Property chargeable as aforesaid,
shall fraudulently convert or shall have fraudulently converted
the same, or any part thereof, by altering or having altered any
Security with relation to such Property, or by fraudulently
rendering or having rendered the same, or any part thereof,
temporarily unproductive, in order that such person may not
be charged for the same or any part thereof, or by any False-
hood, Wilful Neglect, Fraud, Covin, Art, or Contrivance what-
soever, used or practised, shall not be charged and assessed ac-
cording to the true Intent and Meaning of this Act, every such
person shall, on proof thereof before the said respective Com-
missioners for General Purposes acting for the District wherein
such person shall be chargeable, be charged and assessed Treble
the Amount of the Charge which ought to have been made on
such person if no such Charge shall have been made; and if
any such Charge shall have been made which shall be less than
the Charge which ought to have been made on such person,
then
Arrears to be
levied by distress
resides;
in the District
where the Party
not so levied or
collected, to be
recovered as a
debt to Her Ma-
jesty.
{
property, or de-
livering false
guilty of other
Fraud.
!
5° & 6° VICTORIÆ, Cap. 35.
123
then such person snall be assessed and charged, over and above
such former Charge, Treble the Amount of the Difference be-
tween the Sum with which such Person shall have been charged
and the Sum with which he ought to have been charged, to be
added to such Assessment, and applied as in other Cases as
aforesaid.
other Docu-
CLXXIX. And be it enacted, That no Receipt, Certificate Receipts and
of Payment, Contract of Composition, Affidavit, Appraisement, ments exempted
or Valuation, made or given in pursuance and for the Purposes from Stamp
of this Act, shall be liable to any Stamp Duty.
Duty.
CLXXX. And be it enacted, That if any Person upon any Persons giving
Examination on Oath or Affirmation, or in any Affidavit, De- false Evidence,
or swearing
position, or Affirmation authorised by this Act, shall wilfully falsely, liable to
and corruptly give false Evidence, or shall wilfully and cor. the penalties of
ruptly swear or affirm any Matter or Thing which shall be
false or untrue, every such Person so offending, and being
thereof duly convicted, shall be subject and liable to such Pains
and Penalties as by the Laws in force Persons convicted of
wilful and corrupt Perjury are subject and liable to; and any
Indictment or Information for Perjury committed in any such Indictments
Affidavit, Deposition, or Affirmation as aforesaid, whether the may be tried in
the County
same shall be taken or made within Great Britain or without, where the Affi-
shall and may be laid, tried, and determined in the County davit was exhi-
where such Affidavit, Deposition, or Affirmation shall be ex-
hibited to the Commissioners in pursuance of this Act.
bited.
S
CLXXXI. And be it enacted, That if any Person shall Punishment of
forge, counterfeit, or alter, or cause or procure to be forged, persons guilty
counterfeited or altered, or knowingly or wilfully act or assist tering Certifi-
in forging, counterfeiting, or altering, any Certificate of the cates or Re-
ceipts given un-
Commissioners of Stamps and Taxes, or of any other Commis- der this Act.
sioners acting in the Execution of this Act, or any Certificate
or Receipt which the Cashier of the Bank of England, or the
Receiver-General of Stamps and Taxes, or any Officer for Re-
ceipt, is by this Act authorised to give on the Receipt of any
Money payable under this Act, or shall utter any such forged,
counterfeited, or altered Certificate or Receipt as aforesaid, with
Intent to defraud Her Majesty, or any Body Politic or Cor-
porate, or any Person whomsoever, every Person so offending,
and being thereof lawfully convicted, shall be adjudged guilty
of Felony, and shall be transported for a Term not exceeding
Fourteen Years.
Evidence to be
CLXXXII. And be it enacted, That if, upon the Trial of Prescribing the
any Indictment, Information, Suit, or Prosecution whatsoever, received in
or in any Proceeding relative thereto, under and by virtue of Court of per-
this Act or the said Acts herein-before recited or referred to, missioners or
sons being Com-
or for any thing done in pursuance of this Act, or for any Of Officers.
fence committed against this Act, or in any Matter arising out
of this Act, or on Occasion thereof, any Question shall arise
whether any Person be or have been or was a Commissioner
ΟΙ
124
5° & 6° VICTORIÆ, Cap. 35.
Allowance to
lectors, Clerks,
and other per-
sons.
or Officer of or for the said Duties hereby granted, or commis-
sioned or appointed to act as such, then and in every such Case
Proof may be made and admitted that such Person was reputed
to be or had acted as such Commissioner or Officer, or acted
under such Commission or Appointment, at the Time respec-
tively when the Act, Matter, or Thing in controversy upon
such Trial or other Proceeding shall happen to have been done
or committed, or omitted to have been done or performed,
without producing or proving the particular Commission, Ap-
pointment, Nomination, or other Authority whereby such
Commissioner or Officer was constituted and appointed; and
that in every such Case such Proof shall be deemed and taken,
by all Judges, Justices, or Commissioners before whom any
such Trial or Proceeding shall be had, to be good and legal
Evidence, unless by other Evidence the contrary shall be made
to appear; any Law or Usage to the contrary thereof notwith-
standing.
C
CLXXXIII. And be it enacted, That the several Asses-
sors and Collectors shall have Three-pence in the Pound for
what Money of the several Duties by this Act granted the
several Collectors shall pay to the proper Officer for Receipt,
to be divided in each separate Collection between the said As-
sessors and Collectors in equal Proportion; and for the careful
writing and transcribing the said Assessments, Warrants,
Estreats, and Duplicates in due Time, and for the due, speedy,
and effectual executing all Matters and Things directed to be
performed under the said Commissioners, and for the bearing
and sustaining all incidental Expenses attending the Execution
of this Act, under the Direction of the said respective Commis-
sioners in their several Districts, the Clerk of the respective
Commissioners, who shall perform the Duties of his Office
within the respective Times limited by this Act, and shall have
borne and sustained such incidental Expenses, shall, by War-
rant under the Hands of the said Commissioners, have and
receive from the respective Officers for Receipt Two-pence in
the Pound of all such Monies of the said several Duties as shall
be assessed in or by virtue of such Warrants or Certificates;
and the Clerk who shall not have borne and sustained such
incidental Expenses shall, by like Warrant, have and receive
One Penny in the Pound of all such Monies as aforesaid, pro-
vided this Act be carried into execution in due Time and in an
effectual Manner for the District in which he shall be appointed
the Clerk, and all Warrants or Estreats be made, and the
Duplicates be delivered to the proper Officer for Receipt, and
into the Head Office for Stamps and Taxes as aforesaid, within
the Times limited by this Act, and not otherwise; and no
Person shall under any Pretence whatever be entitled to any
Part of the Reward hereby given to such Clerk, except the
Assistant (if any) to such Clerk, whose Compensation shall be
apportioned
5° & 6° VICTORIE, Cap. 35.
125
¡
:
apportioned and settled by the respective Commissioners; nor
shall such Clerk, under any Pretence whatever, demand, take,
or receive any Fee, Gratuity, or Perquisite, for any Matter or
Thing to be done by him by virtue and under the Authority
of this Act, from any Person, other than the proper Officer for
Receipt, in manner aforesaid: Provided always, that no such
Compensation shall be made to any Assessor or Collector, in
respect of any Sum detained or stopped under the Authority of
this Act, or paid into the Bank of England, or in respect of
any Sums paid by the respective Parties into the said Bank,
nor to any Receiver, nor to any of the Persons or Corporations
intrusted with the Payment of Annuities, Dividends, and Shares
paid out of any public Revenue of Great Britain or elsewhere,
as aforesaid, other than such Sum as shall be directed to be
paid to such Collectors, Receivers, Corporations, or Persons
aforesaid by the Warrant of the Commissioners of Her Ma-
jesty's Treasury, for their Pains and Care in executing this
Act: Provided also, that it shall be lawful for the said Com- Further Allow-
missioners of Her Majesty's Treasury to cause such further ance to Clerk.
Allowance to be made to such Clerk as aforesaid, who shall
have faithfully performed his Duty under this Act, and shall
have borne and sustained such Incidental Expenses as afore-
said, of any Sum, not exceeding One Penny in the Pound on
the Amount of such Part of the gross Assessment as shall have
been discharged on occasion of Claims for Exemption made.
and allowed under this Act on the Ground of Income, as they
shall, on Consideration of the Extent and Population of the
District, and the Number of such Claims, think proper to di-
rect, and the Certificate of the Commissioners of Stamps and
Taxes shall be an Authority to the Officers for Receipt respec-
tively to pay such further Allowance.
CLXXXIV. Provided always, and be it enacted, That no Non-payment of
Neglect or Omission to pay within any limited Period, the Duties not to
disqualify from
Duties assessed under the Authority of this Act in respect of voting at Elec-
any House or other Building, shall prevent any Person from tions for Mem-
being admitted or retained on the Register or List of Persons ment.
entitled to vote in the Election of a Member or Members to
serve in Parliament for any City or Borough, or from voting
at any such Election.
bers of Parlia-
Penalties and
CLXXXV. And be it enacted, That all pecuniary Penal- Recovery of
ties imposed by this Act shall and may be sued for, recovered, Duties.
and applied in such Manner and Form as is directed in regard
to the pecuniary Penalties imposed by the said Acts respec-
tively passed in the Forty-third Year of the Reign of King
George the Third relating to the Duties of Assessed Taxes,
the Regulations whereof are hereby made applicable to the
Duties granted and the Penalties imposed by this Act; and
that in any Action, Suit, or Proceeding, by or on the Behalf
of Her Majesty, for the Recovery of any such Duties or Penal-
ties
126
5° & 6° VICTORIÆ, Cap. 35.
ties respectively granted or imposed by this Act, such Duties
and Penalties respectively shall be recoverable with full Costs
of Suit, and all Charges and Expenses attending the same:
Provided always, that wherever by this Act, any increased
Rate of Duty is imposed as a Penalty, or as Part of or in Ad-
dition to any Penalty, every such Penalty and all such in-
creased Rate of Duty may be added to the Assessment, and
be collected and levied in like Manner as any Duties included
in such Assessment may be collected and levied.
CLXXXVI. And be it enacted, That all Monies arising
Treasury to
settle Allow-
ances for Com-
missioners, Sur-
Monies arising
from the Duties
the Bank of
to be paid into from the Duties hereby granted (the necessary Charges of
raising and accounting for the same excepted) shall be paid
into the Bank of England to the Credit of an Account, in the
the Credit of the Name of the Receiver-General of Stamps and Taxes, to be
Exchequer.
England, and
transferred to
opened and kept for that Purpose, distinct and apart from all
other Monies, and shall be transferred to the Credit of Her
Majesty's Exchequer, in such Manner, at such Times, and
under such Authority, Rules, and Regulations, as are or may
be appointed or made with regard to any other Monies arising
from Duties under the Care or Management of the Commis-
sioners of Stamps and Taxes: Provided always, that out of
the Monies from Time to Time to arise from the said Duties
it shall be lawful for the Commissioners of Her Majesty's
Treasury to settle and appoint such Salaries and Allowances
and to discharge for the Service, Pains, and Labour of the Commissioners for
incidental Ex- Special Purposes, Inspectors, Surveyors, and other Officers to
be employed in the Execution of this Act, and otherwise in
relation thereto, and also to discharge such incident Charges
and Expenses attending the Execution of this Act, as the said
Commissioners of her Majesty's Treasury shall think fit and
reasonable in that Behalf.
veyors, and
other Officers,
penses.
No Person to be
exempt by Let-
ters Patent.
CLXXXVII. And be it enacted, That no Letters Patent
granted by Her Majesty or any of Her Royal Progenitors, or
to be granted by Her Majesty, to any Person, City, Borough,
or Town Corporate within this Realm, of any Manner of Liber-
ties, Privileges, or Exemptions from Subsidies, Tolls, Taxes,
Assessments, or Aids, nor any Statute granting any Salary,
Annuity, or Pension to any Person free of any Taxes, Deduc-
tions, or Assessments, shall be construed or taken to exempt
any Person, City, Borough, or Town Corporate, or any of the
Inhabitants of the same, from the Burden and Charges of any
of the Duties granted by this Act; and all non obstantes in
such Statutes or Letters Patent made or to be made in bar of
this Act are hereby declared to be void and of none effect;
any such Statutes, Letters Patent, Grants, or Charters, or any
Clause of non obstante, or other Matter or Thing therein
contained, or any Law or Statute, to the contrary notwith-
standing.
CLXXXVII.
5° & 6° VICTORIÆ, Cap. 35.
127
Schedule in
CLXXXVIII. And be it enacted, That every Provision Provisions ap-
plied to
in this Act contained, and applied to the Duties in any parti- ticular Schedule
cular Schedule, which shall also be applicable to the Duties in may extend to
any other Schedule, and not repugnant to the Provisions for another
charging, ascertaining, or levying the Duties in such other charging the
Schedule, shall, in charging, ascertaining, and levying the Duty.
same, be applied as fully and effectually as if the Application
thereof had been so expressly and particularly directed; any-
thing herein contained to the contrary notwithstanding.
be deemed Part
CLXXXIX. And be it enacted, that the Schedule herein- Schedule (F.) to
after mentioned, marked (F.), shall be deemed a Part of this of this Act.
Act, as if the same had been inserted under a special Enact-
ment; provided that the several Oaths therein mentioned shall
be deemed and understood and taken to refer only to the Duties
contained in Schedule (D.) as aforesaid.
SCHEDULE (F.)
Form of an Oath or Affirmation to be taken by the Com-
missioners for the Purposes of this Act, and by Addi-
tional Commissioners, and Commissioners for Special
Purposes, acting in the Execution thereof, in respect of
the Duties contained in Schedule (D.)
I
taken by Com-
A. B. do swear [or affirm as the Case may be], That I Oath to be
will truly, faithfully, impartially, and honestly, according missioners act-
to the best of my Skill and Knowledge, execute the Powers ing in respect of
,
' and Authorities vested in me by an Act passed in the
the Duties con-
tained in Sche-
Year of the Reign of Queen Victoria, intituled [here set dule (D.)
forth the Title of this Act], and that I will exercise the
Powers intrusted to me by the said Act in such Manner only
as shall appear to me necessary for the due Execution of the
(
{
6
same; and that I will judge and determine upon all Matters
' and Things which shall be brought before me under the said
'Act without Favour, Affection, or Malice; and that I will
'not disclose any Particular contained in any Schedule or State-
'ment delivered with respect to any Duties charged under the
Provisions and Regulations relating to Schedule (D.) of the
said Act, or any Evidence or Answer given by any Person
who shall be examined, or shall make Affidavit, Deposition,
or Affirmation respecting the same, in pursuance of the said
Act, excepting in such Cases and to such Persons only who
16
shall be sworn to the due Execution of this Act, and where it
shall be necessary to disclose the same for the Purposes of the
'said Act, or to the Commissioners of Stamps and Taxes, or
in order to or in the course of a Prosecution for Perjury com-
'mitted in such Examination, Affidavit, Deposition, or Affir-
( mation.
'So help me GOD.'
t
Form
(
،
(
128
5° & 6° VICTORIÆ, Cap. 35.
Oath to be taken
by Inspectors
and Surveyors.
Assessors'
Oath.
I
6
A. B. do swear [or affirm], That in the Execution of an
Act passed in the
Year of the Reign of Queen
Victoria, intituled [here set forth the Title of this Act], I
' will examine and revise all Statements, Schedules, and De-
clarations delivered within my District, and in objecting to
the same I will act according to the best of my Information
' and Knowledge, and that I will conduct myself without
Favour, Affection, or Malice, and that I will exercise the
'Powers intrusted to me by the said Act in such Manner only
as shall appear to me to be necessary for the due Execution
of the same, or as I shall be directed by the Commissioners
of Stamps and Taxes, or any Two or more of them; and
that I will not disclose any Particular contained in any State-
ment or Schedule, with respect to any Duties charged under
the Provisions and Regulations relating to Schedule (D.) of
'the said Act, or any Evidence or Answer given by any Per-
'son who shall be examined, or shall make Affidavit, Deposi
tion, or Affirmation respecting the same, in pursuance of the
said Act, except in such Cases and to such Persons only who
shall be sworn to the due Execution of the said Act, and
'
6
(
C
where it shall be necessary to disclose the same for the Pur-
'poses of the said Act, or to the Commissioners of Stamps and
Taxes, or in order to or in the course of a Prosecution for
Perjury committed in such Examination, Affidavit, Deposi-
'tion, or Affirmation.
'So help me GOD.'
Form of Oath or Affirmation to be taken by Assessors as
aforesaid.
C
(
Form of Oath or Affirmation to be taken by Inspectors and
Surveyors as aforesaid.
A. B. do swear, [or affirm], That in the Execution of an
I
Act passed in the
Year of the Reign of Queen
Victoria, intituled An Act [here set forth the Title of this
Act], I will in all respects act diligently and honestly, and
'without Favour or Affection, to the best of my Knowledge
and Belief, and that I will not disclose any Particular con-
'tained in any Statement or Schedule delivered to me in the
'Execution of the said Act, with respect to any Duties charged
'under the Provisions and Regulations relating to Schedule
(D.) of the said Act, except in such Cases and to such Per-
sons only who shall be sworn to the due Execution of the
'said Act, and where it shall be necessary to disclose the same
for the Purposes of the said Act, or in order to or in the
' course of a Prosecution for Perjury committed in any Matter
relating to such Statement or Schedule.
،
(
6
So help me GOD.'
Form
L
+
5° & 6° VICTORIÆ, Cap. 35.
129
Form of Oath or Affirmation to be taken by the Collectors
and Officers for Receipt.
tors and Officers
،
IA. B. do swear, [or affirm,] That in the Execution of an Oath for Collec-
Act passed in the
Year of the Reign of Queen for Receipt.
'Victoria, intituled An Act [here set forth the Title of this
Act], I will not disclose any Assessment or the Amount of
'any Sum paid or to be paid by any Individual under the said
Act, or the Books of Assessment which shall be delivered to
me in the Execution of the said Act, with respect to any
• Duties charged under the Provisions and Regulations relating
'to Schedule (D.) of the said Act, except in such Cases and
'to such Persons only who shall be sworn to the due Execu-
'tion of the said Act, and where it shall be necessary to dis-
'close the same for the Purposes of the said Act, or to the
'Commissioners of Stamps and Taxes, or in order to or in the
'course of a Prosecution for Perjury committed in relation to
'the said Duties.
'So help me GOD.'
6
८
I
A. B. do swear [or affirm], That I will diligently and Clerk's Oath.
faithfully execute the Office of a Clerk [or Assistant Clerk,
as the Case may be,] according to an Act passed in the
Year of the Reign of Queen Victoria, intituled An
'Act [here set forth the Title of this Act], to the best of my
'Knowledge and Judgment; and that I will not disclose any
'Particular contained in any Statement, Declaration, or
Schedule, with respect to the Duties charged under the Pro-
'visions and Regulations relating to Schedule (D.) of the said
'Act, or any Evidence or Answer given by any Person who
'shall be examined, or shall make Affidavit, Deposition, or
Affirmation respecting the same, except in such Cases and to
such Persons only who shall be sworn to the due Execution
' of the said Act, and where I shall be directed so to do by the
Regulations of the said Act, or any Two or more of the Com-
'missioners under whom I act, or of the Commissioners of
Stamps and Taxes, or in order to and in the course of a Pro-
'secution for Perjury committed on such Examination, Affi-
davit, Deposition, or Affirmation.
6
So help me GOD."
CXC. And be it enacted, That the Schedule marked (G.), Schedule (G.)
with the Rules and directions therein contained, shall in making and the Rules
Returns of the Amount of annual Value or Profits on which observed in exe-
therein, to be
any Duty is chargeable under this Act, so far as the same are cuting the Act.
respectively applicable to the Case of each Person, Corporation,
Company, or Society described or mentioned in this Act, on
R
behalf
6
Form of Oath or Affirmation to be taken by a Clerk or Clerk's
Assistant to the Commissioners aforesaid.
<
C
130
5° & 6° VICTORIÆ, Cap. 35.
Sched. (G.)
Rules.
By Occupiers of
Lands,' &c.,
charged under
Schedules (A.)
and (B.)
By Lay Impro-
priators and Ec-
clesiastical per-
sons, under
Schedule (A.)
behalf of themselves, and also of others for whom they act in
any of the Characters described in this Act, or herein-after men-
tioned, be observed by each such Person, Corporation, Company,
or Society, or by his or their Agents or Officers, in the Cases
where such Agents or Officers are authorised to make such
Returns.
SCHEDULE (G.)
I.-By every Occupier of Lands, Tenements, Heredita
ments, or Heritages throughout Great Britain, to
be charged under Schedules (A.) and (B.), or either
of them.
A Statement of the Rent and annual Value, or the annual
Value, as the Case shall require, of all Lands, Tenements, and
Hereditaments, or Heritages, occupied in every Parish or
Place, distinguishing the Proportions in each Parish or Place,
and estimating separately such as are occupied as Owner or
Tenant, and also such as are held under different Landlords,
and also such as are chargeable by the Rent or annual Value,
or on the Amount of Profits; and also estimating separately
the Rent or annual Value chargeable in respect of the Pro-
perty, and the Amount chargeable in respect of the Occupa-
tion, distinguishing the same, as follows; (videlicet,)
Lands and Tenements occupied as Owner:
Lands and Tenements let at Rack Rent within Seven Years:
Lands and Tenements let at Rack Rent before the Period
of Seven Years, with the Rent and annual Value thereof
estimated separately:
Lands and Tenements let, but not at Rack Rent, with the
Rent and annual Value thereof estimated separately:
The Amount at which such Lands and Tenements are rated
to the Poor :
The Amount of the Composition, Rent, Rent-charge, or
annual Payment paid in the preceding Year to the Rector
or Vicar or other Person, for Tithes of the above Lands
and Tenements:
The Amount of each Deduction claimed in respect thereof,
and stating if Tithe-free in Part or in the Whole, and
the Amount of any Modus for Tithes or Real Composi-
tion.
II.-By every Lay Impropriator, and by every Eccle-
siastical Rector, Vicar, or other Person, (describing
himself) receiving any Tithes in Kind, or any
Payments in right of the Church, or by Endow-
ment, or in lieu of any Tithes, and on all Teinds
in Scotland, to be charged under Schedule (A.),
distinguishing the same as follows:
The
5º & 6° VICTORIÆ, Cap. 35.
131
The Amount of the Profits from Tithes taken in Kind for
One Year, on an Average of Three Years:
The Amount of Dues and Money Payments in right of the
Church, or by Endowment, or in lieu of Tithes not arising
from Lands, on the above Average:
The Amount of Compositions, Rents, and Payments in lieu
of Tithes, arising from Lands for the preceding Year.
tions, under
III.-By every Person, Corporation, or Company carry- By Corpora-
ing on any Concern herein-after mentioned, or Schedule (A.)
their Agents or Officers, in the Cases authorised
to be charged under Schedule (A.)
The Amount of Profits from Quarries of Stone, Slate, Lime-
stone, or Chalk, in the preceding Year
:
Of Iron Works, Salt Springs or Works, Alum Mines or
Works, Waterworks, Streams of Water, Canals, Inland Na-
vigations, Docks, Drains, Levels, Fishings, Rights of Markets
and Fairs, Tolls, Railways and other Ways, Bridges and
Ferries, in the preceding Year:
Of Mines of Coal, Tin, Lead, Copper, Mundic, Iron, and
other Mines, on an Average of Five Years.
IV. By every Lord or Lady of a Manor or other Roy- By Lords of
alty, or Tenant of the same.
Manors.
The Amount of all Dues and other Services or other casual
Profits (except Rents and annual Payments) of such Manors
or Royalties on an Average of Seven Years.
Sched. (G.)
Rules.
V. By the Receiver of any Fine paid in consideration By Receivers of
of a Demise of Lands or Tenements (except Cus- Fines under
Schedule (A.)
tomary) to be charged under Schedule (A.)
The Amount of such Fines in the preceding Year, or for
such lesser Period since the Interest thereon commenced, and
an Estimate of the average Value for One Year.
The Amount, on a fair Average, to be allowed by the re-
spective Commissioners.
VI. By every Person entitled to Profits arising from By Profits from
Lands, Tenements, Hereditaments, or Heritages, under Schedule
not before stated to be charged under Schedule (A.)
(A.)
VIII.
VII. By or for every Person carrying on any Trade, By Persons car-
Manufacture, Adventure, or Concern in the Na- rying on Trade,
charged under
ture of Trade, to be charged under Schedule (D.) Schedule (D.) ;
The Amount of the Balance of the Profits thereof, upon a
fair and just Average of Three Years, or for such shorter
Period as the Concern has been carried on.
132
5° & 6° VICTORIÆ, Cap. 35.
or exercising
Professions;
or entitled to
Profits of un-
certain Values;
or receiving
Interest from
Foreign Securi-
ties,
or Profits from
Foreign Posses-
sions;
or any other
Profits charged
under Schedule
(D.)
Declaration in
respect of Duty
under Schedule
(D.)
•
VIII. By every Person exercising any Profession, Em-
ployment, or Vocation, to be charged under Sche-
dule (D.)
The Amount of the Balance of the Profits, Gains, and
Emoluments thereof within the preceding Year.
IX.-By every Person entitled to Profits of an uncertain
Value, not before stated, to be charged under
Schedule (D.)
The full Amount of the Profits or Gains arising therefrom
within the preceding Year.
X.-By every Person receiving in Great Britain In-
terest from Securities out of Great Britain, to
be charged under Schedule (D.)
The full Amount that has been received, or will be re-
ceived, as far as the same can be computed in the current
Year.
XI.-By every Person receiving in Great Britain Pro-
fits from Possessions out of Great Britain, to be
charged under Schedule (D.)
The full net Amount annually received therefrom, either by
Remittances, or Importation of Property, or Money or Value
from Property not imported, or on Credit, or on account in
respect of Remittances, Property, or Value, on an Average of
the Three preceding Years.
XII-By every Person entitled to any annual Profits
not falling under any of the foregoing Rules, and
not charged by any of the other Schedules, to be
charged under Schedule (D.)
The full Amount thereof received annually, or according to
the Average directed to be taken by the Commissioners on a
Statement of the Nature of such Profits, and the Grounds ou
which the Amount has been computed, and the Average taken
to the best of the Party's Knowledge and Belief.
XIII. Declarations to be delivered in respect of the
Duty to be charged under Schedule (D.)
First. Declaration by the precedent acting Partner, or by
the Agent, if none of the Partners are resident in Great
Britain, of the Names of the several Partners, their respec-
tive Residences, and the Place of carrying on the Trade or
Concern, or exercising the Profession, and the Style or Descrip-
tion of the Firm:
Second. Declaration by any Partner, not being the prece-
dent acting Partner, of his being assessed with the Firm,
describing
Mad
}
5° & 6° VICTORIÆ, Cap. 35.
133
describing the same, and the Place where the Return of the
precedent Partner was made:
Third. Declaration which may be made by each Partner
desirous of being and entitled to be separately assessed, describ-
ing the Firm, and his Proportion of the Profits.
XIV.—Statement of Profits of any Office not chargeable Statement of
by Commissioners specially appointed in the De- Profits not
partment where the Office is held.
chargeable
The Amount of the Salary, Fees, Wages, Perquisites, and is held.
Profits of Office in the preceding Year, or on an Average of
Three Years, as the Case shall require.
The like Statement to be delivered to the Commissioners
appointed in the Department, if required.
where the Office
XV.-General Declaration by each Person returning a General Decla-
Statement of Profits under Schedules (A), (B.), rations.
(D.), or (E.)
Declaring the Truth thereof, and that the same is fully
stated on every Description of Property or Profits included in
the Act relating to the said Duties, and appertaining to the
Party, estimated to the best of his Judgment and Belief, ac-
cording to the Directions and Rules of this Act.
Second.-List of every Person in the Service or Employ of
any Master or Mistress, whether resident in his or her Dwell-
ing House or not, and the Place of Residence of those not re-
siding with the Master or Mistress :
Third.-List to be delivered by every Trustee, Factor,
Agent, Receiver, Guardian, Tutor, Curator, or Committee of
the Name and Place of Residence of the Person for whom they
act in such Character, describing him, and the Names of them
who are joined in Trust:
Fourth. Declaration on whom the Duty is chargeable in
respect of such Trust :
Fifth.-List containing the proper Description of every Cor-
poration, Company, Fraternity, Fellowship, Society, or Trust
for which any Person is answerable as Treasurer, Auditor, or
Receiver, and where any Person before described is answerable
for the Duty to be charged in respect of the Property or Pro-
fits
ration in rela-
chargeable in
XVI. List and Declaration for facilitating the Execu- List and Decla-
tion of the Act in relation to the Duties charge-tion to Duties
able on others.
First.-List containing the Name of every Lodger or In- others.
mate in any Dwelling House, with the ordinary Place of Re-
sidence of such Lodger or Inmate, if he shall have any ordi-
nary Place of Residence elsewhere, at which he is desirous of
being assessed:
UrM
134
5° & 6° VICTORIE, Cap. 35.
Lists, Declara-
tions, &c., in or-
der to obtain
Exemptions.
What Number
of Commission-
to execute any
ers competent
of the powers
given by this
Act.
fits of others, such Lists as aforesaid shall be delivered, toge-
ther with required Statements of such Profits.
XVII.-Lists, Declarations, and Statements of Discharge,
or in order to obtain Exemptions.
First. Declaration of the Amount of Value or Property or
Profits returned, or for which the Claimant hath been or is
liable to be assessed:
Second. Declaration of the Amount of Rents, Interests,
Annuities, or other annual Payments, for which the Party is
liable to allow and deduct the Duty, with the Names of the
respective Persons by whom such Payments are to be made,
distinguishing the Amount of each Payment:
Third. Declaration of the Amount of Interest, Annuities,
or other annual Payments, to be made out of the Property or
Profits assessed on the Claimant, distinguishing each Source:
Fourth.-Statement of the Amount of Income derived ac-
cording to the Three preceding Declarations:
Fifth. Statement of any Payment which the Claimant may
be liable to make, and out of which he may be entitled to de-
duct or retain any Portion of the Duty charged upon him, and
of any Charge which he may be entitled to make against any
other Person for any Portion of such Duty.
P
Katalo
CXCI. And be it enacted, That wherever by this Act any
Appointment is directed or authorised to be made, or any Act,
Matter, or Thing whatever is required to be done or performed,
by the Commissioners of Her Majesty's Treasury, every such
Appointment, Act, Matter, and Thing may lawfully be made,
done, and performed respectively by any Three or more of the
said Commissioners for the Time being; and wherever any
Order, Consent, Authority, or Direction of the said Commis-
sioners of Her Majesty's Treasury is prescribed or required by
this Act, every such Order, Consent, Authority, and Direction
may be signified either under the Hands of any Three or more
of the said Commissioners, or under the Hand of One of their
Secretaries or Assistant Secretaries; and wherever any of the
Powers and Authorities given by this Act are required or di-
rected to be put in execution, or any Assessment, Warrant,
Order, Precept, Notice, Certificate, Contract of Composition,
or other Document is by this Act or any Act herein recited or
referred to is required or directed to be made, signed, or issued
by the Commissioners for General Purposes, or the Additional
Commissioners, or the Commissioners for Special Purposes, or
the Commissioners for Stamps and Taxes, or any other Com-
missioners acting in the Execution of this Act, every such
Power and Authority shall and may lawfully be put in execu-
tion, and every such Assessment, Warrant, Order, Precept,
Notice, Certificate, Contract, or other Document shall and may
-
lawfully
5° & 6° VICTORIÆ, Cap. 35.
135
lawfully be made, signed, and issued respectively by any Two
or more of the said respective Commissioners; provided that
where any Act, Matter, or Thing is directed or authorised to
be done or performed by or before One of such respective Com-
missioners, such Act, Matter, or Thing may lawfully be done
or performed by or before such One Commissioner, any thing
herein contained notwithstanding.
of the Terms
CXCII. And be it enacted, That wherever in this Act, Construction
with reference to any Person, Matter, or Thing, any Word or used in this
Words is or are used importing the Singular Number or the Act.
Masculine Gender only, yet such Word or Words shall be un-
derstood to include several Persons as well as one Person, Fe-
males as well as Males, Bodies Politic or Corporate as well as
Individuals, and several Matters or Things as well as one Mat-
ter or Thing, unless it be otherwise specially provided, or there
be something in the Subject or Context repugnant to such Con-
struction; and that wherever the Terms and Expressions fol-
lowing occur in this Act they shall be construed respectively in
the Manner herein-after directed; (that is to say,) that the
Expression "Her Majesty" shall be construed to mean and in-
clude Her Majesty, Her Heirs and Successors; the Expres-
sion "
"Commissioners of Her Majesty's Treasury" shall mean
and include the Commissioners of Her Majesty's Treasury of
the United Kingdom of Great Britain and Ireland, or any
Three or more of them, or the Lord High Treasurer of the
said United Kingdom for the Time being; the Term " Affi-
davit" and the Term "Oath" shall respectively mean and in-
clude an Affirmation in the Case of Quakers or other Persons
entitled by Law to make an Affirmation in lieu of an Affidavit
or Oath; the Term “England" shall mean and include Eng-
land and Wales and Berwick-upon-Tweed.
ہے
and Continu-
ance of the Act.
CXCIII. And be it enacted, That this Act shall com- Commencement
mence and take effect from and after the Fifth Day of April
One thousand eight hundred and forty-two, and, together with
the Duties therein contained, shall continue in force until the
Sixth Day of April One thousand eight hundred and forty-
five, and no longer: Provided always, that this Act and the
said Duties shall not then cease with respect to any Assess-
ment which ought to have been made before the said last-men-
tioned Day, but which shall not then have been made and com-
pleted, nor with respect to any of the said Duties which shall
have been assessed and shall then remain unpaid, nor with re-
spect to any Penalty before then incurred, the said Duti
shall not cease in such Districts where the Assessments for
preceding Year shall not have been completed before the
Sixth Day of April, but that all the Powers and Provisions of
this Act shall continue in force, for making and completing
all such Assessments as aforesaid, and for levying and recover-
ing the Duties so assessed or to be assessed, and all Arrears of
-
such

136
5° & 6° VICTORIÆ, Cap. 35.
Act may be
amended this
Session.
--
such Duties, and also for, re-assessing the same, in default of
Payment in the Manner herein directed, and for the suing for,
adjudging, and recovering any Penalty which shall have been
or may be incurred.
CXCIV. And be it enacted, That this Act may be amend-
ed or repealed by any Act to be passed in this present Session
of Parliament.
INDEX.
Rules for Charging, No. I., (Schedule A.)
No. II., (Schedule B.)
No. III., (Schedule C.)
No. IV., (Schedule D.)
No. V., (Schedule E.)
Printed by T. CONSTABLE, 11, Thistle Street, Edinburgh,
Queen's Printer, Appointed by her Majesty.
Page
33
44
62
71
103


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MAR 23 108

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