- : • 
 ■ 
 
 
 '
 
 •OLWSfNN ARCHWAY 
 
 UNIVERSITY 
 
 OF CALIFORNIA 
 
 LOS ANGELES 
 
 SCHOOL OF LAW 
 LIBRARY
 
 LAND, ASSESSED, AND INCOME TAX LAWS.
 
 A HANDY BOOK 
 
 OP THE 
 
 LAM), ASSESSED, 
 
 AND 
 
 INCOME TAX LAWS; 
 
 EXPRESSLY PREPARED FOR THE USE OF 
 
 MAGISTRATES, CLERGYMEN, COMMISSIONERS, AND CLERKS 
 TO COMMISSIONERS OP TAXES; 
 
 COTTON, "WOOLLEN, AND GENERAL MANUFACTURERS; 
 
 MERCHANTS, BANKERS, BREWERS, SHOPKEEPERS, AND INNKEEPERS 
 
 PROFESSIONAL GENTLEMEN, ESTATE AGENTS, ETC. 
 
 R. RICE DAVIES, ESQ. 
 
 SURVEYOR OF TAXES. 
 
 gp" Jf the principles of this work be honourably carried out, the Queen will receive her just due; 
 and no taxpayer will contribute more than his fair share of taxes to the service of the Crown. 
 
 LONDON: 
 LONGMAN, GREEN, LONGMAN, ROBERTS, AND GREEN. 
 
 MANCHESTER: A. IRELAND AND CO. 
 
 1864
 
 \ 
 
 A. IRELAND AND CO., 
 
 Printers, 
 
 PALL MALL COURT, MANCHESTER. 
 
 T
 
 THE RIGHT HONOURABLE 
 
 LORD STANLEY, M.P., 
 
 THIS 
 
 l^anty) 33oofc of 2Tax Unfos 
 
 IS 
 
 WITH HIS LORDSHIP'S KIND PERMISSION, 
 
 DEDICATED 
 BY HIS LORDSHIP'S MOST OBLIGED 
 
 AND MOST HUMBLE SERVANT, 
 
 R. RICE DAVIES. 
 
 778806
 
 PREFACE. 
 
 In submitting this work on Tax Laws to the judgment of 
 the public, I feel it a duty, which I owe to myself as well 
 as to my readers, to state, as briefly as possible, the object I 
 had in view when I commenced the preparation of it, as also 
 to place before them a general outline of its contents. 
 
 Having now for many years been officially engaged in 
 carrying out the provisions of the various Acts of Parliament 
 relating to the imperial revenue, I have on many occasions 
 been painfully made acquainted with the fact, that there 
 exists a considerable misapprehension of, and a genera- 
 want of acquaintance with, the principles and requirements 
 of the statutory revenue laws of England ; the result of which 
 is, that while a large number of the tax-paying class are 
 called upon to contribute more than their fair and just pro- 
 portion of the taxes, there are others who assess themselves 
 very much below the amount of their real indebtedness to 
 the State. It' might be, and has frequently been, urged, 
 that as the Income ftax especially is so very unequally and
 
 vi Preface. 
 
 unjustly levied, it scarcely can be regarded as morally though 
 legally wrong that tax-payers should prefer to be charged by 
 those engaged in the administration of the law on any sum 
 they think proper to assess, rather than on their own returns, 
 which, when made, ought to embrace the sum actually 
 realised as profits on an average of the three preceding- 
 years. 
 
 With the justice or injustice of the law I have nothing 
 whatever to do ; and even were it admitted that the Income 
 Tax is unequal and unjust in its operation, it must, I appre- 
 hend, be conceded, that it is the duty of all loyal citizens 
 to obey its provisions to the letter so long as they remain 
 in force. We should, in the first place, make ourselves 
 thoroughly acquainted with the requirements of the law as it 
 stands, and should then honourably govern our proceedings 
 thereby. I have endeavoured to bring together in this work 
 all the instruction and information required. 
 
 When I commenced the preparation of a book on Tax 
 Laws, the plan I proposed to myself was very different from 
 that which I subsequently resolved to carry out. For several 
 years I had been in the habit of devoting a considerable 
 portion of my time to the study of the subject, and had col- 
 lected from various sources materials which T then regarded 
 as most important. Ultimately I came to the conclusion that 
 an elaborate treatise on these laws would be of little or of no 
 practical value, especially as those who desired to be informed 
 of the opinions embodied in Blue Books may easily procure
 
 Preface. 
 
 vn 
 
 them at a small cost, and the information they contain 
 is valueless as regards the general public. I had learned in 
 the best of all schools — that of experience — that a treatise on 
 those laws, to be really useful to the public at large, should 
 be as concise and practical as possible; and if it supplied 
 illustrations of the working of the law, elucidations of difficult 
 and obscure passages, with records of judicial decisions, then 
 the object I had in view would be attained, while the tax- 
 payer would have placed in his hands a safe guide in those 
 matters pertaining to his own chargeability. 
 
 The value of a work of this nature must depend on the 
 accuracy of the text of the original law, and of subsequent 
 enactments by which certain of its provisions were amended 
 or repealed. No pains have been spared to secure those 
 important results. A perfect copy was placed before the 
 printer, who sent me carefully revised proofs, which I per- 
 sonally examined, word for word, and stop for stop, through 
 the whole work ; therefore I can guarantee that the text is 
 perfectly accurate. 
 
 The two most important schedules of the Income Tax 
 Act, are Schedules (A.) and (D.) Under the former, lands, 
 messuages, tenements, manors, canals, and gas works are 
 assessable ; while under the latter, profits realised on manu- 
 factures, trades, and professions are chargeable. Under 
 Schedule (A.) I have not only fully and clearly set forth the 
 law, but have also given illustrations, accompanied with 
 explanations as to the manner in which the returns required
 
 viii Preface. 
 
 are to be made ; and if these directions are followed by the 
 tax-payer, he will find that the annoyance and inconvenience 
 to which many are subject on account of their non-compliance 
 with the Act of Parliament in filling up such returns and 
 transmitting them to the proper officer, will be avoided. 
 These illustrations and directions will be found on pages 81, 
 82, 83, and 84. 
 
 As regards the profits charged under Schedule (D.), illus- 
 trations are given on pages 148, 149, and 150, which cannot, 
 I think, fail to prove of the greatest service to those who are 
 chargeable under that schedule. In the first place, the 
 deductions, allowable and not allowable, are detailed, and 
 these are followed by forms of balance sheets for the use 
 of manufacturers, shopkeepers, and professional gentlemen, 
 which, if strictly adhered to, will guard on the one hand the 
 claims of the Crown, and on the other the rights of the tax- 
 payer. Moreover, the forms in themselves are so simply 
 constructed as to render compliance therewith extremely easy, 
 even to those whose business is not of such a nature and so 
 extensive as to require the service of an experienced book- 
 keeper. It is the duty of small shopkeepers to keep an 
 account of their purchases, and the sums received and receiv- 
 able for goods sold, and a general annual stock account, from 
 which a balance sheet of actual profits may easily be made. 
 If this course were pursued the complaints of having been 
 overcharged by commissioners on appeal would be of most 
 viiit requent occurrence.
 
 Preface. 
 
 IX 
 
 Under the Income Tax persons are often charged whose 
 income, from all sources, does not amount to £100 a year; 
 but according to the present law such persons are exempt. 
 There is another class of claimants to exemption who, having 
 effected an insurance upon their own lives or the lives of 
 their wives, are entitled to obtain a repayment of Income 
 Tax on one-sixth part of the sum on which they may have 
 been charged. Forms for both purposes, with explanatory 
 notes, will be found in their appropriate places. 
 
 With reference to the Assessed Taxes, the rules and regu- 
 lations under which they are levied, are more simple and 
 satisfactory than those of the Income Tax. Under the latter 
 the decision of the commissioners is in law final, as the Legisla- 
 ture has not thought fit to appoint a judicial tribunal to which 
 persons who may feel aggrieved, whether tax-payers or repre- 
 sentatives of the Crown, may appeal. The law of Assessed 
 Taxes is quite different. The commissioners' decisions must, 
 in all cases, be governed by facts and law. Persons who feel 
 aggrieved have only to state the facts of their respective cases 
 on oath; and should the facts render them liable to the 
 duties charged, in the judgment of the commissioners before 
 whom their appeal has been heard, they can, on the payment 
 of £2, provided they are convinced that the decision of the 
 commissioners is not to the intent and meaning of the Act, 
 ' obtain the opinion of Her Majesty's Exchequer Judges as to 
 whether their decision was according to law or otherwise- 
 The Surveyor of Taxes, as the representative of the Crown,
 
 x Preface. 
 
 possesses a similar right, should the commissioners decide for 
 the appellant, and discharge the article appealed against, 
 provided he be of opinion that the decision is not in accor- 
 dance with the requirements of the law. As the Decisions of 
 the Judges have a most important bearing on the adminis- 
 tration of Assessed Tax Laws, I have deemed it necessary to 
 insert the whole of the decisions under the House Duty Act 
 of 1850, as well as the decisions under the present Assessed 
 Tax Act, 16 and 17 Vict,, cap. 90, passed in 1853. 
 
 A work of this kind has been long needed. I have had 
 ample testimony to this effect from many quarters since I 
 commenced the preparation of it, and it is confirmed by 
 many years of personal experience, during which I have 
 observed that insufficient information respecting what is here 
 treated of has been attended with considerable inconvenience, 
 and in some cases, I fear, injustice. The want I have endea- 
 voured to supply, whether judiciously or not, must be left to 
 the opinion of competent judges. 
 
 I can, however, safely affirm that as yet no work has 
 appeared of such a practical nature, and so well adapted to 
 the British tax-payer, as this ; and I entertain the sanguine 
 hope that my labour will not only be appreciated by the 
 public, but that most beneficial results will follow the use of 
 the rules herein embodied and the information conveyed. 
 
 R. RICE DAVIES. 
 
 Highfield, Burnley, 
 
 31st December, 1863.
 
 INCOME TAX LAWS, 
 
 Act 5° & 6° Victoria*, cap. 35, with which is incor- 
 porated the 16° & 17° Victorias, cap. 34, for 
 granting to Her Majesty Duties on Profits arising 
 from Property, Professions, Trades, and Offices 
 specified in the several Schedules contained in these 
 Acts, and marked respectively (A.), (B.), (C), (D.) 
 and (E.) ; (that is to say) 
 
 Schedule (A.) 
 
 For all lands, tenements, and hereditaments, or schedule 
 heritages in Great Britain there shall be charged (A-) 
 yearly, in respect of the property thereof, for &Jj£" 
 every twenty shillings of the annual value thereof, jy ®T 
 the sum of sevenpence : 6i, 62.]' 
 
 Schedule (B.) 
 
 For all lands, tenements, and hereditaments in schedule 
 England there shall be charged yearly, in respect (B) 
 of the occupation thereof, for every twenty shil- fff e c7 f^f* 
 lings of the annual value thereof, the sum of ff/fectwn 
 
 DO -J 
 
 threepence halfpenny ;
 
 2 Grant of Duties. 
 
 For all lands, tenements, and heritages in Scotland 
 there shall be charged yearly, in respect of the 
 occupation thereof, for every twenty shillings of 
 the annual value thereof, the sum of twopence 
 halfpenny : 
 
 Schedule (C.) 
 
 Schedule Upon all profits arising from annuities, dividends, 
 and shares of annuities, payable to any person, 
 
 [See Rules ■, -, ■,*,• , . , 
 
 forcharg- body politic or corporate, company or society, 
 
 mg^section w hether corporate or not corporate, out of any 
 
 public revenue, there shall be charged yearly, for 
 
 every twenty shillings of the annual amount 
 
 thereof, the sum of sevenpence, without deduction : 
 
 Schedule (D.) 
 
 Schedule Upon the annual profits or gains arising or accruing 
 to any person residing in Great Britain from any 
 forcharg* kind of property whatever, whether situate in 
 mg,8ectim Q rea t Britain or elsewhere, there shall be charged 
 yearly, for every twenty shillings of the amount 
 of such profits or gains, the sum of sevenpence ; 
 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 respec- 
 tively 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 sevenpence : 
 And upon the annual profits or gains arising or 
 accruing to any person whatever, whether a
 
 Management. 3 
 
 subject of Her Majesty or not, although not resi- 
 dent 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 sevenpence : 
 
 Schedule (E.) 
 
 Upon every public office or employment of profit, Schedule 
 and upon every annuity, pension, or stipend pay- 
 able by Her Majesty or out of the public revenue jbrcharg- 
 of the United Kingdom, except annuities before ™$f ct 
 charged to the duties in Schedule (C), for every 
 twenty shillings of the annual amount thereof 
 respectively, there shall be charged yearly the 
 sum of sevenpence. 
 
 2. 1 That upon every fractional part of twenty Duties on 
 shillings of the annual profits or gains aforesaid the p a a 1 c t t s lonal 
 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. 
 
 3. That the duties by this Act granted shall be TheDuties 
 under the direction and management of the com- u ° n derthe 
 missioners of stamp's and taxes for the time being, ^eSSie 
 
 1 The No. at the commencement of each paragraph refers to, and cor- 
 responds with, the respective sections of the original Income Tax Act — 5 and 
 6 Vict., c. 35. When the incorporated Act of 1853 is referred to in this work 
 the act, cap., and section are quoted. This plan has been adopted in order 
 to afford the reader an easy reference on appeals, as well as on other 
 occasions, when the original Act may he referred to by those charged with 
 the administration of the law.
 
 Management. 
 
 Commis- 
 sioners of 
 Stamps 
 and Taxes, 
 and to be 
 assessed 
 and raised 
 under the 
 Regula- 
 tions of the 
 Acts re- 
 lating to 
 the Assess- 
 ed Taxes. 
 
 43 G. 3. 
 
 c. 99. 
 
 43 G. 3. 
 
 c 150. 
 
 Powers 
 and Provi- 
 
 9 of 
 1. 1 ited 
 
 who are hereby empowered to employ all such 
 officers or other persons, and to do all such other acts 
 and things, as may be deemed necessary or expe- 
 dient for the raising, collecting, receiving, and 
 accounting for the said duties, and for putting this 
 Act into execution, in the like and in as full and 
 ample a manner as they are authorised to do with 
 relation to any other duties under their care and 
 management; and that the said duties hereb}' 
 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 con- 
 " solidating certain of the 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 col- 
 lected under the regulations of an Act passed in the 
 same session of Parliament, intituled "An Act for 
 " consolidating certain of the 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 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, directions, penalties, clauses, matters, and 
 things now in force, contained in or enacted by the
 
 Management. 5 
 
 several Acts before recited or referred to, or any Acts and 
 other Acts relating to the duties of assessed taxes, tobeap- 
 and also all the powers, authorities, rules, regula- Se S othe 
 tions, directions, penalties, clauses, matters, and gjjjjg^ 
 things contained 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 respectively, "An Act to 48 g. 3. 
 " amend the Acts relating to the duties of assessed 
 " taxes, and of the tax upon the profits of property, 
 " professions, trades, and offices, and to regulate the 
 " assessment and collection of the same," and " An 50 G. 3. 
 " Act to regulate the manner of making surcharges 
 " of the duties of assessed taxes, and of the tax upon 
 " profits arising from property, professions, trades, 
 " and offices ; and for amending the Acts relating 
 " to the said duties respectively," whether such 
 last-mentioned powers, authorities, rules, regula- 
 tions, 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 may 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 throughout the respective parts of 
 Great Britain, for raising, levying, collecting, receiv- 
 ing, 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
 
 6 Appointment of Commissioners. 
 
 consistent with the express provisions 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 particularly 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 afore- 
 said) 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. 
 
 Commis- 4. And whereas it is expedient to appoint COm- 
 
 sioners of a x L 
 
 Land Tax ntissioners for 'the general purposes of this Act from 
 
 at District j , , i . , , . 
 
 Meetings and amongst the persons appointed commissioners 
 romE 1 * for the execution of an Act passed in the thirty- 
 tlT e Gene° r ei £ hth J*** of the rei S n of King George the Third, 
 1 oies U of mtit uled ' ' An Act for granting an aid to His Maj esty 
 this Act. " by a land tax, to be raised in Great Britain, for 
 ss g. 3. " the service of the year one thousand seven hun- 
 " dred and ninety-eight," or from and amongst the 
 persons appointed commissioners for the execution 
 of the said Act by any subsequent Act of Parlia- 
 ment 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 respective parts of Great 
 Britain therein mentioned, being respectively quali- 
 fied to act as commissioners in the execution of
 
 Appointment of Commissioners. 7 
 
 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 commissioners of the said 
 Land Tax Act, or within such other division of the 
 said county, riding, shire, or stewartry, as the com- 
 missioners of stamps and taxes shall direct, and 
 also within each city, borough, cinque port, liberty, 
 franchise, town, and place for which separate com- 
 missioners have been appointed with exclusive juris- 
 diction for putting in execution the said Land Tax 
 Act within the same, which meetings shall be con- 
 vened 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 *j£££ r g of 
 everv such meeting the said commissioners of the Commis- 
 
 J . ,i sionersr 
 
 Land Tax Act, or the major part of them then pre- 
 sent, shall choose and set clown in writing the names 
 of such of the commissioners appointed as aforesaid 
 who shall respectively be qualified as hereinafter 
 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 
 aforesaid, and in each and every district within each 
 respective hundred, rape, lathe, wapentake, or other 
 division aforesaid, and within each city, borough, 
 cinque port, liberty, franchise, town, and place afore- 
 said, observing always in the execution of this Act
 
 8 Appointment of Commissioners. 
 
 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 commis- 
 sioners then present shall judge fit they should 
 resj^ectively 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 execution of this Act, and of the said duties, as 
 and sup- such commissioners for general purposes ; and any 
 Vacancies, seven, or any less number than seven, not being in 
 any case less than three, 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 hereinafter men- 
 in want of tioned : provided always, that if at any such meet- 
 commis- ing as aforesaid the commissioners shall not find 
 otherfit amongst the commissioners appointed for executing 
 Persons th e g^ L anc [ Tax Act, and set down in manner 
 
 residing in 
 
 the Dis- aforesaid, the names of seven persons to act and 
 
 trict may . x . 
 
 j>e named ; seven others to supply vacancies in each such dis- 
 trict, it shall be lawful for them to appoint any 
 persons residing within such district who shall 
 respectively be qualified as hereinafter is required, 
 and who in their judgment shall be fit and proper 
 to be commissioners for the general purposes of this
 
 Appointment of Commissioners. 9 
 
 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 in the 
 execution of the said Land Tax Act : provided also, «*» g 
 that if at such meeting the commissioners shall Districts 
 not find and set down fourteen persons of the 
 descriptions before mentioned to act as commis- 
 sioners and to supply vacancies 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 dis- 
 trict 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 persons who shall have 
 been so chosen as aforesaid shall be transmitted 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 ^ e e ; e Per . 
 always, that where seven persons, qualified as here- *° n *£5 
 inafter is required, shall be chosen to act as com- no others 
 missioners for any district as aforesaid, no other 
 person shall interfere as a commissioner in the 
 execution of this Act so long as such seven persons 
 shall continue to act, except in the cases hereinafter 
 mentioned. 
 
 5. That within and for each of the cities and JJJjJjJ 
 towns hereinafter mentioned, (videlicet), London, ^J 8 and 
 Bristol, Exeter, Kingston -upon -Hull, Newcastle- other com- 
 
 missioners 
 
 upon-Tyne, Norwich, Birmingham, Liverpool, Leeds, may be 
 Manchester, King's Lynn, and Great Yarmouth, act' with
 
 10 
 
 Appointment of Commissioners. 
 
 lho3e 
 chosen 
 by the 
 Land Tax 
 Commis- 
 sioners. 
 
 it shall be lawful for the persons hereinafter 
 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 alder- 
 men, 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 
 hereinafter mentioned ; (videlicet), the directors of 
 the East India Company, the governor and directors 
 of the South Sea Company, the governor and direc- 
 tors of the Royal Exchange Assurance Company, the 
 governor and directors of the London Assurance 
 Company, the directors for conducting and managing 
 the affairs of the East and West India Dock Com- 
 pany, and the directors for conducting and managing 
 the London Dock Company and the Saint Katharine 
 Dock Company, respectively 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 commissioners, 
 and eight persons to supply their vacancies, not more 
 than four of the said eight commissioners, and not 
 more than 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 supply their
 
 Appointment of Commissioners. 11 
 
 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 respec- 
 tively 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 respec- 
 tively 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. 
 
 6. That in case there shall not be a sufficient w^ 
 number of commissioners chosen or appointed for Commis- 
 
 sioners 
 
 general purposes as aforesaid, or to supply vacancies, are not 
 capable of acting according to the qualification c^ana 1 
 required by this Act for any city, borough, town, or £owns, 
 place, then and in every such case any person quali- quaUfied 
 ficd to act for the county at large, or riding, shire, ^County 
 or stewartry, in which or adjoining which such city, chosen.
 
 12 Supplying Vacancies. 
 
 borough, town, or place shall be situate, may be 
 
 chosen to act as a commissioner for such city, borough, 
 
 P h Wer t0 town ' or pl ace ; provided also, that any person 
 
 Persons residing in any county, riding, division, shire, Stew- 
 duly quali- , ., , . ° . . 
 
 ned, artry, city, town, or j^lace where a commissioner 
 
 not named shall be wanting, and qualified as hereinafter men- 
 
 Snere^f ti° nec l> wno sna ^ be willing to act as a commissioner 
 
 i,and Tax. f or general purposes as aforesaid in any district 
 
 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 ; 
 
 anything hereinbefore contained to the contrary 
 
 notwithstanding. 
 
 now va- 7. That when any Commissioner for general pur- 
 
 cancies 
 
 among poses shall die, or decline to act, or having begun 
 to act shall decline to act any further therein, the 
 
 missioners 
 
 supplied.' remaining 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 
 shall have been chosen in the same manner as the 
 person so refusing or declining to act, or dying; and 
 the several commissioners of Land Tax shall at such 
 their meetings convened in manner aforesaid, and 
 the several persons authorised to appoint commis- 
 sioners for the several cities and towns aforesaid, 
 shall, on notice thereof from the clerk to the acting 
 commissioners for the same cities and towns respec- 
 tively, as often as occasion shall require, select and 
 add new names to the persons before chosen to supply
 
 Neglect of Commissioners to act. 13 
 
 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 commissioners cannot be supplied 
 therefrom, the same shall be filled up and renewed 
 from time to time by the acting commissioners for 
 general purposes in the district where such failure 
 shall have happened. 
 
 8. That if in any district there shall be a neglect Commis- 
 in appointing commissioners for general purposes Land Tax 
 as hereby is directed, or the commissioners so Actt ° exe ' 
 appointed shall neglect or refuse to act, or having Act in de - 
 
 . - o fault of 
 
 begun to act shall decline to act further therein, it appointing 
 shall be lawful for the commissioners appointed to commis- 
 execute the said Land Tax Act, being respectively or°on r Ne g - 
 qualified as directed by this Act, and they and every }gj^. 
 of them, not in any case exceeding the number of sioners 
 
 i • c i i i -i » . appointed 
 
 seven, on notice or such neglect and want of appoint- under tins 
 
 ment 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 
 
 things which commissioners chosen in pursuance of 
 
 this Act are hereby 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 
 
 Act;
 
 14 
 
 Appointment of Clerk. 
 
 and Com- 
 missioners 
 for Special 
 Purposes 
 on Neglect 
 of Land 
 Tax 
 Commis- 
 
 Commis- 
 sioners 
 may 
 
 appoint a 
 Clerk and 
 Assistant. 
 
 qualified as directed by this Act, shall, on like notice 
 as aforesaid, execute this Act as such commissioners, 
 by themselves, or in concurrence with any persons 
 willing to act as commissioners of the district where 
 this Act shall require to be executed; and if the 
 persons aforesaid to whom such notice shall have 
 been given shall not take upon themselves the exe- 
 cution of this Act, within ten days next after such 
 notice given, or shall not proceed therein with due 
 diligence, then and in every such case it shall be 
 lawful for the commissioners for special purposes, 
 to be appointed under the authority of this Act, to 
 execute this Act in such district in all matters and 
 things hereby directed to be done by commissioners 
 for general purposes : provided always, that where 
 commissioners willing to act in each district shall 
 not be returned to the head office for stamps and 
 taxes in England and Scotland respectively as afore- 
 said, then and in such case it shall be lawful for the 
 said commissioners of stamps and taxes to cause 
 such notices as aforesaid to be given to two or more 
 of the persons on whom the right of executing this 
 Act shall devolve in pursuance of the directions of 
 this Act before mentioned. 
 
 9. That the commissioners to be appointed for 
 general purposes in manner aforesaid shall appoint 
 a clerk, and if necessary an assistant clerk, for the 
 duties to be assessed by them in each district, who 
 shall execute their office according to the regulations 
 of this Act and the Acts herein respectively men- 
 tioned or referred to ; and every such clerk and 
 assistant shall act as such, as well in all matters and
 
 Qualification of Commissioners. 15 
 
 things to be done by, under, and before the respective 
 commissioners for general purposes, as by, under, 
 and before the respective additional commissioners 
 hereinafter mentioned in the respective districts ; 
 provided that no more than one clerk's assistant 
 shall be appointed for any district without the appro- 
 bation of the commissioners of stamps and taxes, 
 on a statement made to them by the commissioners 
 for general purposes of the necessity thereof in con- 
 sideration of the extent or population of the district; Penalty on 
 
 ■ • i i Clerk or 
 
 and if any clerk or clerk s assistant appointed under Assistant 
 the authority of this Act, who shall have taken the conduct. 
 oath hereinafter required, shall wilfully obstruct or 
 delay the execution of this Act, or shall negligently 
 conduct or wilfully misconduct himself in the execu- 
 tion 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. 
 
 10. That no person herein required to be quali- Qualifier 
 lied in respect of estate shall be capable of acting as a commis- 
 commissioner for general purposes in the execution Districts 01 
 of this Act for any district or division of any county 2,JJrf 
 at large within England (the county of Monmouth Counties, 
 and the dominion of Wales excepted), or of any of certain 
 
 Cjitios in ri 
 
 the ridings of the county of York, or of the county Towns in 
 or divisions of Lincoln, or in or of any of the several n s land ' 
 cities and towns of London, Westminster, Bristol, 
 Exeter, Kingston-upon-Hull, Newcastle-upon-Tyne,
 
 16 Qualification of Commissioners. 
 
 Norwich, Birmingham, Liverpool, Leeds, Manchester, 
 King's Lynn, and Great Yarmouth, unless such per- 
 son be seised or possessed of lands, tenements, or 
 hereditaments in Great Britain of the value of two 
 hundred pounds per annum or more, of his own 
 estate, being freehold or copyhold, or leasehold for 
 a term whereof not less than seven years are unex- 
 pired, over and above all ground rents, incumbrances, 
 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 hundred 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 hundred pounds personal estate, 
 or unless such person be the eldest son of some per- 
 son 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. 
 tionforthe 11. That no person herein required to be quali- 
 of Mon- fied in respect of estate shall be capable of acting 
 the U Coun- as a commissioner for general purposes in execution 
 Wales and °^ ^ n * s ^ c ^ m an y district or division of the county 
 the cities, of Monmouth, or of any county in Wales, or for any 
 
 Towns, or . ' . . 1M „ 9 . . J 
 
 Places not city, borough, cinque port, liberty, franchise, town, 
 mentioned, or place in England or Wales (other than the cities
 
 Qualification of Commissioners. 17 
 
 and towns hereinbefore mentioned), unless such 
 person be seised or possessed of an estate of the 
 like nature and of four-fifths of the value required £^o a 
 for the estate of a commissioner acting for a district 
 or division of a county at large in England as afore- 
 said, 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 qualifica- 
 tion of a commissioner, in right of his own estate, 
 for the same county, city, borough, cinque port, 
 liberty, franchise, town, or place. 
 
 12. That no person hereby required to be quali- Quaiifica- 
 fied in respect of estate shall be capable of acting shires or 
 as a commissioner for general purposes in execution ^hi" 
 of this Act for any shire or stewartry in Scotland Sc° tland ; 
 unless such person be enfeoft 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 enfeoft or pos- 
 sessed as aforesaid of lands and personal estate, or 
 an interest therein, being together 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 
 interest 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 enfeoft or possessed of a 
 
 B
 
 18 
 
 Qualification of Commissioners. 
 
 fnrCitiesor 
 Boroughs 
 in Scotland 
 
 Qualifica- 
 tion in 
 Lands 
 need not 
 be in the 
 County. 
 
 Proof of 
 Qualifica- 
 tion. 
 
 Qualifica- 
 tion not 
 required 
 for certain 
 Officers 
 acting as 
 Commis- 
 sioners, 
 nor for 
 Special 
 Commis- 
 
 like estate of twice the value required as the quali- 
 fication of a commissioner, in right of his own estate, 
 for such shire or stewartry. 
 
 13. That no person herein required to be quali- 
 fied in respect of estate shall be capable of acting 
 as a commissioner for general purposes in execution 
 of this Act for any city or borough in Scotland, 
 unless such person be enfeoft or possessed of an 
 estate of the like nature and of three-fifths of the 
 value required for the estate of a commissioner 
 acting for any shire or stewartry in Scotland, or 
 unless such person be the eldest son of some person 
 enfeoft or possessed of some estate of thrice the 
 value required as the qualification of a cornmis- 
 sioner, in right of his own estate, for the same city 
 or borough. 
 
 14. That no estate consisting of lands or tene- 
 ments, as the qualification of a commissioner, shall 
 be required to be situate in the county, riding, divi- 
 sion, shire, or stewartry for which any person shall 
 be a commissioner : provided also, that the proof of 
 qualification where required shall lie on the person 
 acting in 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. 
 
 15. That nothing herein contained shall be con- 
 strued to require any qualification of a commissioner 
 in the district of the palaces of Whitehall and Saint 
 James, Westminster, for any officer who shall have 
 heretofore acted or may hereafter act as a commis- 
 sioner for putting in execution the said Land Tax 
 Act in the said district, other than the possession
 
 Additional Commissioners. 19 
 
 of their respective offices ; nor in any shire or 
 stewartry in Scotland, for any provost, baillie, dean 
 of guild, treasurer, master of the Merchants Com- 
 pany, or deacon convenor 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 
 b< ng on the several forfeited estates annexed to 
 the crown by an Act passed in the twenty-fifth year 
 of the Reign of King Greorge the Second, who shall 
 be respectively appointed commissioners for exe- 
 cuting the said Land Tax Act in any shire or 
 stewartry in Scotland ; nor for any commissioner 
 for special purposes acting in the execution of any 
 of the powers or provisions of this Act. 
 
 16. That whenever it shall be deemed by the For 
 commissioners for the general purposes of this act Additional 
 to be expedient that certain of the powers herein doners 8 ;" 
 contained shall be executed by commissioners other 
 than and in addition to the persons to be chosen or 
 appointed as aforesaid, such additional commis- 
 sioners shall be chosen by the commissioners for 
 general purposes acting in the same district; for 
 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
 
 20 Qualification of Additional Commissioners. 
 
 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 commissioners being 
 respectively qualified as hereinafter is mentioned, 
 and they are hereby authorised to take upon them- 
 selves the execution of the several powers of this 
 Act according to the provisions thereof: provided 
 always, that the persons appointed to supply 
 vacancies in any district may be chosen and act 
 as additional commissioners until their services shall 
 be required as commissioners for general purposes : 
 their Qua- provided also, that no person shall be capable of 
 ligation. ac ti n g as such additional commissioner who shall 
 not be seised or enfeoft or possessed of an estate of 
 the like nature, and of one-half the value, herein 
 required for the estate of a commissioner for general 
 in default purposes in the same district : provided also, that 
 of naming w h e re no additional commissioners shall be named 
 
 Additional . . . . 
 
 Commis- and appointed in any district, the commissioners 
 appointed for general purposes shall execute this 
 Act in such district in all matters and things hereby 
 authorized to be done by additional commissioners. 
 Appoint- 17. That if in any city, liberty, franchise, cinque 
 
 commfs- P ort > town, or place, for which separate commis- 
 sioners in s ioners have been appointed to act in execution ot 
 having" the said Land Tax Act, there shall not be found a 
 quaS. sufficient number of persons, qualified as directed 
 by this Act, and willing to act as commissioners for
 
 Notice to Additional Commissioners. 21 
 
 general purposes, or as additional commissioners, 
 it shall be lawful to appoint, as such commissioners 
 or additional commissioners, any person 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. 
 
 18. That whenever a new appointment of com- Newly 
 missioners shall take place they shall execute this q^^ 6 - 
 Act as well with respect to the duties which shall sioners 
 
 x may assess 
 
 not but which ought to have been assessed in any and levy 
 
 c l-i-i • for former 
 
 former year, and with respect to arrears of duties Years, 
 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 to assess, levy, and collect such duties and 
 arrears as they have to assess, levy, and collect the 
 duties assessed by them. 
 
 19. That whenever the said commissioners for Notice to 
 general purposes shall have named such additional to aSS" 
 commissioners as aforesaid, they shall cause notice commis- 
 thereof in writing, signed by two or more of them, f oners t0 
 
 o> o J ' take upon 
 
 to be delivered to the said additional commissioners th ? m - 
 
 r ii * . selves 
 
 by the assessors of the respective parishes or places the Execu- 
 
 i_ ,-, . -, ., , , , tionofthis 
 
 where they reside, naming the day and place Act. 
 appointed by the commissioners for general pur- 
 poses for the first meeting of the said additional 
 commissioners, 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 resj^ective persons so named
 
 22 District Committees. 
 
 to be summoned, by notice in writing, either given 
 personally or left at their resj)ective places of abode, 
 to assemble, at the time and place mentioned in such 
 notice, for the purpose of qualifying themselves to act 
 in the execution of the powers vested in them by this 
 The Oath Act ; and the said commissioners for general pur- 
 ministered P°ses shall admister the oath to such additional 
 to them, commissioners required by this Act to be taken by 
 them, and shall then and there appoint a day for the 
 said additional commissioners to bring in their cer- 
 tificates of assessment in the manner herein directed; 
 clerk. and the clerk to the commissioners in each district, 
 or his assistant, shall also be appointed clerk to the 
 additional commissioners appointed for the same 
 district, and shall attend the said additional com- 
 missioners at their meetings as their clerk. 
 Dividing 20. That it shall be lawful for the commissioners 
 
 Additional ,, -, 1 • j_i • • i 
 
 Commis- for general purposes, whenever in their judgment 
 
 iX Com- the same shall be requisite, to divide such additional 
 
 mittees. 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 
 
 Number of every meeting : provided always, that not more than 
 
 commis"* seven persons shall act together as additional com- 
 
 SSfcom- missioners for the same district not being formed into 
 
 mitteeor seV eral divisions as aforesaid, nor any greater num- 
 
 Distnct. *> ° 
 
 ber act together in 'the same committee ; and that 
 where more than seven persons shall attend as such 
 additional commissioners at any meeting, either for
 
 Appointment of Commissioners. 23 
 
 the whole of any district, or for any division thereof, 
 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: provided also, that not less 
 than two additional commissioners shall be compe- 
 tent 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. 
 
 21. That if it shall appear to the commissioners Forap- 
 for general purposes, whether they shall have been g?eater g a 
 chosen as aforesaid or shall act by virtue of their c TmL r -° f 
 appointment of commissioners for executing the g^X*" 
 said Land Tax Act, to be expedient that a greater \™^ o{ 
 number than seven commissioners for general Additional 
 purposes, possessing the qualification required for s i ners. 
 such commissioners, should be appointed for any 
 district, instead of appointing commissioners pos- 
 sessing only the qualification required for additional 
 commissioners 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 appointments, the same rules as in 
 the first appointment of commissioners for general 
 purposes, but nevertheless without adding thereto 
 any person to supply their vacancies ; and in every Two of 
 case of appointing such increased number of com- exe cutethe 
 missioners for general purposes it shall be lawful Agonal 
 for the said commissioners, af their first meeting £°™™ s " 
 after such appointment, and they are hereby re- 
 quired, to choose indifferently by lot such number
 
 24 Appointment of Commissioners. 
 
 of their own body, not less than two or more than 
 seven, to execute the office vested in additional com- 
 missioners by this Act, and the persons so chosen 
 shall be additional commissioners for executing this 
 Act and the powers hereby vested in additional 
 commissioners, and they are hereby required to 
 execute this Act accordingly, and the remaining 
 commissioners, not so chosen by lot, shall execute 
 the powers vested in the commissioners for general 
 where purposes ; provided also, that where no such addi- 
 arelp- tional commissioners shall have been appointed 
 fheu te com- specially to execute the powers vested in additional 
 forSenera! comm i ss i° ners 5 the commissioners acting in the exe- 
 rurposes ciition of the powers of this Act, whether chosen as 
 
 to act. . . 
 
 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 
 
 if not suf- commissioners by this Act; and if in such case there 
 
 them, ° shall not be two remaining persons at least qualified 
 
 betaken* to act as commissioners for general purposes in 
 
 ad'oinin e sucn district, then the persons qualified to act in the 
 
 District, execution 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. 
 
 Commis- 22. That the commissioners for e-eneral pur- 
 
 sioners for . 
 
 General poses shall execute this Act in all matters and 
 
 T^ur noses 
 
 to execute things relating to the duties in Schedules (A.) and 
 with & s (B.) of this Act, except such allowances in respect
 
 Commissioners for Special Purposes. 25 
 
 thereof as are directed to be made in Number VI. of respect t© 
 Schedule (A.) by other commissioners for special un e de r U air 
 purposes as hereinafter mentioned, and also all mat- du ( j eS) e |"_ 
 ters and things relating to the duties in Schedule ^^ 
 (D.) of this Act, except in cases where such matters rooted to be 
 
 v / ' l ill executed 
 
 and things are herein directed to be done by the by Special 
 said commissioners for special purposes, or by the commis- 
 additional commissioners, or persons acting as such; sloner 
 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 acting 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. 
 
 23. That the commissioners of stamps and commis- 
 taxes for the time being, together with such per- spedS 
 sons as shall be appointed commissioners for spe- Pur P° ses - 
 cial purposes as next hereinafter 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
 
 26 Commissioners for Special Purposes. 
 
 Functions think expedient ; which said commissioners of 
 Commis- stamps and taxes, and commissioners so to be ap- 
 pointed 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 sj^ecial purposes, either in relation to the allow- 
 ances 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 an- 
 nuities 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 de- 
 livered 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 commis- 
 sioners for special purposes; and all powers, pro- 
 visions, 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 put in execution by the said 
 commissioners for special purposes in ascertaining 
 the amount of duty or any exemption or allowance 
 Their Pro- placed under their cognizance or jurisdiction : pro- 
 t^fty vided always, that it shall not be lawful for the said 
 Affidavit, commissioners for special purposes (except when 
 acting in the execution of this Act in the place of 
 commissioners for general jmrposes, or on any
 
 Commissioners on Annuities, &c. 27 
 
 appeal in the cases authorised by this Act,) to sum- 
 mon any person to be examined before them, but all 
 inquiries by or before the said commissioners for 
 special' purposes (except in the several cases afore- 
 said) shall be answered by affidavit, to be taken 
 before one of the commissioners for general pur- 
 poses in their respective districts ; and such com- 
 missioners for special purposes shall have authority 
 to use, exercise, and apply all the powers of this Act 
 as effectually 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 
 commissioners of Her Majesty's treasury shall 
 direct to be paid to them : provided always, that the Appoint- 
 said commissioners of Her Majesty's treasury shall commis- 
 cause an account of all appointments of commis- "y 
 sioners for special purposes with salaries to be laid Salaries to 
 before each House of Parliament within twenty days before Par- 
 after their appointment respectively, if Parliament 
 shall then be sitting, and if Parliament shall not be 
 sitting then within twenty days after the next 
 meeting of Parliament. 
 
 24. That the governor and directors of the com- Governor 
 pany of the Bank of England shall be commissioners JJ 1 * J f ire ^; 
 for executing this Act, for the purpose of assessing J an ^ of 
 and charging the duties hereby granted in respect to beCom- 
 
 iti i s sion c v s 
 
 of all annuities payable to the said company at the for assess- 
 receipt of the exchequer, and the profits attached o^faii"'"* 5
 
 28 Commissioners on Annuities, &c. 
 
 Annuities, to the same and divided amongst the several pro- 
 Dividends, . , . ° . l 
 Pensions, pnetors, and m respect of all annuities, dividends, 
 
 &e.? r pay- an d shares of annuities payable out of the revenue 
 Banked of the United Kingdom to any persons, corporations, 
 Proatf or com P ames 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 
 management or control of the said governor and 
 company; and the said commissioners shall have 
 authority to use, exercise, and apply all the powers 
 of this Act as fully and effectually as the commis- 
 sioners for the general purposes of this Act are 
 authorised 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, regula- 
 tions, and exemptions contained in the several 
 schedules of this Act under which such duties are 
 respectively chargeable. 
 Governor, 25. That the governor and directors of the corn- 
 Bank of pany of the Bank of Ireland shall be commissioners 
 ["aim- 40 f° r executing this Act, and with the like powers as
 
 Commissioners on Annuities, &c. 29 
 
 aforesaid, for the purpose of assessing and charging missioned 
 
 • • iOl* HSS6SS- 
 
 the duties hereby granted in respect of all annuities, i ng Duties 
 dividends, and shares of annuities payable by the tiLaTcT 
 governor and company of the Bank of Ireland, out Pjjjjg^ 
 of the public revenue of the United Kingdom, to or Persons 
 
 1 . not resi- 
 
 for the use or benefit of any persons not resident m dent in 
 
 n • • i 'ii Ireland. 
 
 Ireland; [as well as all pensions, salaries paid by 
 the bank, as also on their profits under Schedule 
 (D.) the directors are to have, use, and exercise the 
 same powers and authorities as commissioners for 
 general purposes, 16 and 17 Vict., c. 34, sec. 11.;] 
 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 Schedules (C. D. and E.) 
 
 26. That the governors and directors of the Governors 
 
 ^ _. tut • j? &c, ofthc 
 
 South Sea Company shall be commissioners tor south Sea 
 executing this Act, with the like powers as afore- Scorn- 
 said, for the purpose of assessing and charging the jfJSE 
 duties hereby granted in respect of all annuities ^ a J u |^ 
 pavable to the said company at the receipt of the nuities, 
 
 t i j. j.i l Dividends, 
 
 exchequer, and the profits attached to the same and pensions, 
 divided amongst the several proprietors, and in ^pay- 
 respect of all annuities, dividends, and shares of ^^ 
 annuities 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 payment, 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
 
 30 Commissioners on Annuities, <&c. 
 
 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. 
 Directors 27. That the directors of the East India Com- 
 
 of the Last 
 
 indiaCom- pany shall be commissioners for executing this Act, 
 Comrnis- and with the like powers as aforesaid, for the pur- 
 al°sessing r P ose °f assessing and charging the duties hereby 
 Ster?8t° f n g ran ted in respect of the interest payable on the 
 Dividends, bonds of the said company, and in respect of all 
 
 Annuities, . . x J ' L 
 
 Pensions, dividends, annuities, pensions, and salaries payable 
 &c pay- by the said company, and also in respect of all other 
 them. 7 profits and gains chargeable with duty under this 
 Act, and arising within any office or department 
 under the management or control of the said com- 
 pany ; which assessments shall be made under and 
 subject to the rules, regulations, and exemptions 
 contained in the several schedules under which the 
 said duties are respectively chargeable. 
 Commis- 28. That the commissioners for the reduction of 
 
 Seduction the National Debt shall be commissioners for execut- 
 Sto™ 1 nig this Act, and with the like powers as aforesaid, 
 DutLVon f° r * ne P ur P ose °f assessing and charging the duties 
 aii Annul- hereby granted in respect of all annuities payable 
 by them, by them out of the revenue of the United Kingdom, 
 kries and and in respect of all salaries and pensions payable 
 in any office or department under their management 
 or control ; and the said commissioners shall make 
 their assessments of the said duties under and
 
 Commissioners on Offices, &e. 31 
 
 subject to the rules, regulations, and exemptions 
 contained in the several schedules under which the 
 said duties are respectively chargeable. 
 
 29. That the said commissioners for special Commis- 
 
 , ,i 1 sioners.tor 
 
 purposes shall be commissioners under tne regula- charging 
 tions of this Act, and with the like powers as afore- DividSa?. 
 said, 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, corporations, 
 companies, or societies in Great Britain, which shall 
 have been or shall be intrusted for such payment to 
 any person, corporation, company, or society what- 
 ever in Great Britain, other than and except the 
 several companies aforesaid, which assessments shall 
 be made under and subject to the rules, regulations, 
 and exceptions contained in Schedule (C.) of this 
 Act. 
 
 30. And for the ordering, raising, levying, and Appoint- 
 
 07 °- i rnent ot 
 
 paying of the said sums of money hereby made Commis- 
 payable on offices and employments of profit, be it t he Duties 
 enacted, that the Lord High Chancellor, the judges, ?°£f ce8 
 and the principal officer or officers of each court or Courts or 
 public department of office under Her Majesty payments, 
 throughout Great Britain, whether the same shall 
 be civil, judicial, or criminal, ecclesiastical or com- 
 missary, 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
 
 rneiits 
 
 32 Commissioners on Offices, &c. 
 
 Act, in relation to the offices in each such court or 
 Power department respectively : provided always, that in 
 tothT* relation to each department of office, not being one 
 ^easury Q f g er Majesty's courts, civil, judicial, or criminal, 
 respect or an ecclesiastical or commissary court, the com- 
 
 to the in i 
 
 assessing missioners of Her Maj esty s treasury shall, whenever 
 Depart- they may think it expedient, settle and determine 
 in what particular departments commissioners shall 
 not he appointed, and in such case shall settle and 
 determine in what other department of office the 
 officers of that department 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 
 appointing commissioners, the said commissioners 
 of Her Majesty'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 requir- 
 ing the same, two or more offices under the same 
 commissioners, but nevertheless with distinct offi- 
 cers from each office so united for assessing and 
 collecting the duties, as directed by this Act ; and 
 where any dispute shall arise touching the depart- 
 ment 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
 
 Commissioners on Offices, &c. 33 
 
 and collectors for such other department shall 
 be appointed from the officers of such other depart- 
 ment, with all the powers and privileges appertaining 
 to such appointments : provided also, that where 
 no apj^ointment 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 employments 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 ap- 
 pointment. 
 
 31. That the speaker and the principal clerk of Commis- 
 either House of Parliament, the principal or other EuSoT 
 officers in the several Counties Palatine, and the ^ft 068 " 1 , 
 
 Houses of 
 
 Duchy of Cornwall, or in any ecclesiastical court, Pariia- 
 
 . . „ . . . merit, 
 
 or in any inferior court of justice, whether of law Counties 
 
 . , , .... , Palatine, 
 
 or equity, or criminal or justiciary, or under any inferior 
 ecclesiastical body or corporation, whether aggregate and under 
 or sole, throughout Great Britain, shall appoint f s c t ^ a f" 
 commissioners from and amongst the persons exe- Bodies, 
 cuting offices in either House of Parliament, or in 
 their respective departments of office ; and the 
 persons so appointed, or any three or more of them, 
 not in any case exceeding seven, shall be commis- 
 sioners for executing this Act, in relation to the
 
 34 Commissioners on Offices, &c. 
 
 places, offices, and employments of profit in each 
 House of Parliament, and in each such department 
 respectively; which appointments shall be made, 
 and the names of the commissioners shall be trans- 
 mitted to the commissioners of stamps and taxes 
 within the time herein limited, or in default thereof 
 such appointments shall be made by the commis- 
 sioners 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 tene- 
 ments shall, in their several districts, 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 notifi- 
 cation 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. 
 , Uimis . 32. That the mayor, aldermen, and common 
 
 th° e n iSties council, or the principal officers or members, by 
 on offices whatever name they shall be called, of every cor- 
 
 in Cities .. ^ 
 
 and porate city, borough, town, or place, and of every 
 
 andTu S ' cinque port, throughout Great Britain, or any 
 
 offices three or more of them, not in any case exceeding 
 
 under the seven, shall be commissioners for executing this 
 
 i rown, in Act, an( j th e powers herein contained, in relation 
 
 Counties, ' x 
 
 Ridings, to the public offices or employments of profit in 
 such city, corporation, and cinque port, and in 
 every guild, fraternity, company, or society, whe- 
 ther corporate or not corporate, within such city,
 
 Commissioners on Offices, &c. 35 
 
 corporation, or cinque port ; and that for all offices 
 or employments of profit (not being public offices or 
 employments of profit under Her Majesty) in any 
 county, riding, shire, stewartry, city, liberty, fran- 
 chise, 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 cor- 
 porate offices in cities, corporate towns, boroughs, 
 or places, or offices in cinque ports, as aforesaid,) 
 the commissioners for executing this Act in relation 
 to the duties on lands and tenements shall, in their 
 several districts, also execute this Act in relation to 
 the said duties on offices in such county, riding, 
 shire, stewartry, city, liberty, franchise, town, or 
 place ; and such respective commissioners shall and 
 may exercise any of the powers contained in this 
 Act, in relation to any of the duties herein men- 
 tioned, for causing due returns to be made from the 
 respective officers within their respective juris- 
 dictions, and for compelling the assessors to make 
 their assessments, and return the same, and for the 
 due collection of and accounting for the said duties, 
 and may act therein in all respects as fully and 
 effectually as any other commissioners are hereby 
 empowered to act in relation to the said other 
 duties ; provided the monies collected of the said
 
 36 
 
 Notification of Appointments. 
 
 Appoint- 
 ment of 
 Commis- 
 sioners to 
 be notified 
 to the 
 Commis- 
 sioners of 
 Stamps 
 and Taxes; 
 
 in default 
 of such 
 Notifica- 
 tion, the 
 Appoint- 
 ment to 
 devolve on 
 the Trea- 
 sury, and 
 the Com- 
 missioners 
 of the 
 District to 
 execute 
 the Act. 
 
 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, stewart- 
 ries, cities, liberties, franchises, towns, and places, 
 shall be paid to the proper officer for receipt for 
 the county, riding, shire, or stewartry, and not 
 otherwise, and that the like duplicates shall be 
 delivered of such last-mentioned duties as in other 
 cases where the same are directed to be paid in 
 like manner. 
 
 33. That the appointment of commissioners for 
 executing this Act in relation to the duties on 
 offices and employments of profit as aforesaid shall 
 be notified to the commissioners of stamps and 
 taxes, within one calendar month after the passing 
 of this Act with respect to the first assessment 
 under the same, and within one calendar month 
 after the fifth day of April in any future year ; and 
 in default thereof the appointment of such com- 
 missioners 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 commis- 
 sioners of Her Majesty's treasury shall take place 
 within one calendar month after the notification of 
 such default as aforesaid from the commissioners of 
 stamps and taxes ; and in case of no appointment 
 as last aforesaid, notified to the commissioners of 
 stamps and taxes in like manner, the execution of 
 this Act shall devolve on the commissioners ap- 
 pointed for the district in relation to the duties on
 
 Commissioners on Pensions, &c. 37 
 
 lands, tenements, and hereditaments: and every 
 such appointment shall be until other commissioners 
 shall be appointed, and may be renewed annually 
 on or before the fifth day of April in each year 
 durino* the continuance of this Act: provided al- Commis- 
 
 n . . , sioners 
 
 ways, that the commissioners so to be appointed appointed 
 
 „ -i may con- 
 
 may continue to act from year to year, so long as tinue t0 
 
 they are respectively willing to act, without any act - 
 new appointment, unless it shall be deemed expe- 
 dient under the powers of this Act that any depart- 
 ment for which commissioners have been appointed 
 should be assessed under the commissioners of any 
 other department. 
 
 34. That for the better execution of this Act so commis- 
 far as the same relates to the duties hereby granted thTSuties 
 on pensions or stipends payable by Her Majesty, or JJ?; nB e £* d 
 out of the public revenue, contained in Schedule SJPJgJW 
 (E.), and for the ordering, raising, levying, and Her^ 
 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 persons 
 as the commissioners of Her Majesty's treasury shall 
 appoint, shall be commissioners for executing this 
 Act, and all the powers herein contained, in relation 
 to the said last-mentioned duties, or shall respec- 
 tively appoint commissioners from and amongst the 
 officers of those departments for such purposes. 
 
 35. That every person acting as a commissioner Commis- 
 as aforesaid in the execution of this Act shall on entitled to 
 request be entitled unto a certificate thereof under £®j£ " 
 the hands of the commissioners of stamps and ^eX-oif 
 taxes, which certificate shall continue in force so Parish and
 
 38 
 
 Appointment of Assessors, &c. 
 
 Ward 
 
 Offices and 
 serving on 
 Juries. 
 
 Appoint- 
 ment of 
 Assessors 
 and Col- 
 lectors. 
 
 long only as such persons shall continue to act as 
 such commissioner, and shall be revocable by the 
 commissioners of Her Majesty's treasury, by any 
 instrument 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 man- 
 ner aforesaid to be taken off the roll on notice 
 thereof to be given to him by the commissioners of 
 stamps and taxes. 
 
 36. That in England the commissioners for 
 general purposes may appoint assessors 1 and col- 
 lectors 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 Scotland the said commissioners for 
 general purposes may in like manner appoint asses- 
 sors for the said duties hereby granted; and the 
 
 1 By the 25 Vict., cap. 22, sec. 44, inspectors and surveyors of taxes are 
 to act as assessors under Schedules (A.) and (B.), and not parochial officers as 
 heretofore.
 
 Officers of Assessed Taxes, &c. 39 
 
 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 collectors 
 other, shall be collectors and receivers of the duties L and and 
 granted by this Act. Taxes', 6 
 
 37. That the officers for receipt of the land tax f dth '^ rc 
 
 JL Inspectors 
 
 and assessed taxes, appointed or to be appointed by and Sur- 
 
 the commissioners of Her Majesty's treasury, or by Assessed 
 
 the commissioners of stamps and taxes, and the act in the 
 
 inspectors and surveyors appointed or to be ap- of this Act: 
 
 pointed in like manner for the duties of assessed ^*° the 
 
 taxes, shall be respectively officers for receipt and like 
 
 1 /» ii Powers as 
 
 inspectors and surveyors* of the duties granted by under the 
 this Act; and the said commissioners for general th c e s 
 purposes, and the said additional commissioners ^asS!^ 
 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 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 man- 
 ner 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 commissioners, or by, 
 under, or before the commissioners for general
 
 40 
 
 Oaths. 
 
 Commis- 
 sioners 
 and others 
 to take the 
 Oaths in 
 Schedule 
 (F.) 
 
 [See Scked. 
 (F.J 
 
 purposes in their respective districts or departments, 
 as by, under, and before the said commissioners for 
 special purposes. 
 
 38. That every person appointed a commissioner 
 either for general or special purposes, or an additional 
 commissioner, or an assessor or collector, or 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 commis- 
 sioner, either for general or special purposes as 
 aforesaid, or an additional commissioner, is hereby 
 authorised to administer (excef)t that every such 
 oath so to be administered to any commissioner for 
 general or special purposes as aforesaid, or to an 
 additional commissioner, shall be administered by 
 a commissioner for such general or special pur- 
 poses, and not otherwise), and which oath so taken 
 shall be subscribed by the party taking the same ; 
 and if any person shall act as a commissioner in 
 relation to the duties in Schedule (D.), excej^t in 
 administering the oath 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 contained 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.
 
 Temporary Absentees and Residents. 41 
 
 39. That any subject of Her Majesty whose ordi- Tempo- 
 nary residence shall have been in Great Britain, Absentees 
 and who shall have departed from Great Britain charged as 
 and gone into any parts beyond the seas for the Residents - 
 purpose only of occasional residence, at the time of 
 the execution of this Act, shall be deemed, notwith- 
 standing such temporary absence, a person charge- 
 able to the duties granted by this Act as a person 
 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 any allowance, 
 annuity, or stipend (except as herein is excepted), 
 or from any profession, employment, trade, or voca- 
 tion, in Great Britain or elsewhere: provided always, Tempo- 
 that no person who shall on or after the passing of Stents 
 this Act actually be in Great Britain for some tern- barged 
 porary purpose only, and not with any view or intent ^nth? 
 of establishing his residence therein, and who shall Residence, 
 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 resj^ect of the 
 profits or gains received from or out of any posses- 
 sions in Ireland, or any other of Her Majesty's 
 dominions, or any foreign possessions, or from secu- 
 rities in Ireland, or any other of Her Majesty's 
 dominions, or foreign securities ; but nevertheless 
 every such person shall, after such residence in 
 Great Britain for such space of time as aforesaid, be
 
 42 
 
 Incapacitated Persons. — Trustees. 
 
 Persons 
 departing 
 after 
 claiming 
 Exemp- 
 tion, and 
 returning 
 within the 
 Year, to be 
 charged. 
 
 Corpora- 
 tions and 
 Societies to 
 be charged 
 with 
 Duties, 
 and their 
 Officers to 
 do all Acts 
 requisite 
 for 
 ment. 
 
 Trustees 
 and Guar- 
 dians of 
 incapaci- 
 tated 
 Persons 
 to be 
 charged. 
 
 chargeable to the said duties for the year commen- 
 cing on the sixth clay of April preceding : provided 
 also, that any person who shall depart from Great 
 Britain after claiming such exemption, and shall 
 ao-ain return to Great Britain on or before the fifth 
 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. 
 
 40. That all bodies politic, corporate, or colle- 
 giate, companies, fraternities, fellowships, or societies 
 of persons, whether corporate or not corporate, shall 
 be chargeable with such and the like duties as any 
 person will under and by virtue of this Act be 
 chargeable with, and that 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 answerable 
 for doing all such acts, matters, and things as shall 
 be required to be done by virtue of this Act, in order 
 to the assessing such bodies corporate, companies, 
 fraternities, fellowships, or societies to the duties 
 granted by this Act, and paying the same. 
 
 41. 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 pro- 
 perty or concern of such infant, married woman, 
 lunatic, idiot, or insane person, whether such infant, 
 married woman, lunatic, idiot, or insane person 
 shall reside in Great Britain or not, shall be charge- 
 able to the said duties in like manner and to the
 
 Trustees, Agents, Receivers, &c. 43 
 
 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 not resident ^J"™ 8 *" 
 in Great Britain, whether a subject of Her Majesty charged in 
 or not, shall be chargeable in the name of such of \£T' 
 trustee, guardian, tutor, curator, or committee, or of Jg£™ 0I 
 any factor, agent, or receiver, having the receipt of 
 any profits 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, guardian, 
 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. 
 
 42. That no trustee who shall have authorised Trustees 
 
 • n -'Oil x or Agents 
 
 the receipt of the profits arising from trust property f Persons 
 by the person entitled thereunto, or by the agent of r esi l dent g £ 
 such last-mentioned person, and which person shall J^f*??" 
 actually receive the same under such authority, nor J^JJJjJ* 8 
 any agent or receiver of any person being of full age, than 
 and resident in Great Britain (other than a married Lists of 
 woman, lunatic, idiot, and insane person), who shall ResTdences 
 return a list in the manner hereinafter required of p e ^ g _ 
 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
 
 44 
 
 Trustees, Agents, Receivers, &c. 
 
 Receivers 
 of Trust 
 Property 
 appointed 
 by the 
 Court of 
 Chancery 
 or other 
 Courts 
 charge- 
 able. 
 
 Trustees, 
 Agents, 
 Receivers, 
 and Offi- 
 cers may 
 retain the 
 Duties 
 charged 
 upon them 
 out of 
 Trust 
 Monies. 
 
 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. 
 
 43. That the receiver appointed by the Court of 
 Chancery, or by any other court in Great Britain, 
 having the direction and control of any property in 
 respect whereof a duty is charged by this Act, 
 whether the title to such property shall be uncertain 
 or not, or subject to 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. 
 
 44. That where any person, being trustee, agent, 
 factor, or receiver, guardian, tutor, curator, or com- 
 mittee of or for any person, shall be assessed under 
 this Act in respect of such person, or where any 
 chamberlain, treasurer, clerk, or other officer of any 
 corporation, company, fraternity, or society shall be 
 so assessed in respect of such corporation, 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,
 
 Agents. — -Married Women. 45 
 
 tutor, committee, 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, chamberlain, 
 treasurer, clerk, or other officer, shall be and is 
 hereby indemnified against every person, corpora- 
 tion, company, fraternity, or society whatsoever, for 
 all payments which he shall make in pursuance and 
 by virtue of this Act. 
 
 45. That any married woman acting as a sole Married 
 trader by the custom of any city or place, or other- sole 
 wise, or having or being entitled to any property having 3 ' * 
 or profits to her sole or separate use, shall be charge- pjJJJjSi 
 able to such and the like duties, and in like manner, h ° w 
 
 ; charge- 
 
 except as hereinafter is mentioned, as if she were able, 
 actually sole and unmarried : provided 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.
 
 46 
 
 Duties of Assessors. 
 
 Commis- 
 sioners to 
 summon 
 Assessors : 
 
 to adminis- 
 ter Oaths, 
 to them, 
 
 [See Sched. 
 (F.J 
 
 and deliver 
 to them 
 their In- 
 structions. 
 
 Assessors 
 to serve 
 Notices 
 and 
 Precepts. 
 
 Assessors 
 
 to fix 
 
 general 
 
 Notices on 
 
 Church 
 
 Doors 
 
 requiring 
 
 46, That for the ordering, raising, 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 appointed assessors for 
 the execution of this Act, or in case no such appoint- 
 ment 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 shall ad- 
 minister to them the oath required by this Act to 
 be taken by them, and issue to them their warrants 
 of appointment 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 respec- 
 tive parishes or places for which they may be ap- 
 pointed, as well the notices hereinafter 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. 
 
 47. That the assessors to be appointed to execute 
 this Act shall, within the time and in the manner 
 directed by the precept of the commissioners for 
 general purposes, cause general notices to be affixed
 
 Duties of Assessors. 47 
 
 on or near to the door of the chnrch or chapel and Persons to 
 
 clullVGF 
 
 market house or cross (if any) of the city, town, Lists. 
 parish, or place for which such assessors act; and 
 if such city, town, parish, or place shall not have a 
 chnrch 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 per- 
 sons 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 neces- 
 sary, for the space of ten days before the time 
 required for the delivery of such lists, declarations, 
 and statements as aforesaid ; and every person wil- 
 fully tearing, defacing, or obliterating any such 
 notice so affixed shall forfeit any sum not exceeding 
 twenty pounds. 
 
 48. That the said assessors shall, within the Assessors 
 time directed by the precept of the said commis- NotSesat 
 sioners, give notice to every person chargeable to the House *
 
 48 Duties of Assessors. 
 
 of Persons the said duties in respect of any property or profits 
 
 abkfwho situate or arising within the limits of the said places 
 
 deliver where such assessors shall act, or leave such notice 
 
 state- a £ hjg dwelling house or place of residence, or on 
 
 ments. ~ L 
 
 the premises to be charged by such assessment 
 [See sched. within such limits, requiring every such person to 
 ( .x$.f°' prepare and deliver, in manner directed by this Act, 
 all such lists, declarations, and statements as they 
 are respectively 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 aforesaid shall be 
 given, or to whom such notice shall be personally 
 given, or at whose dwelling house or place of resi- 
 dence the same shall be left, or if any person occu- 
 pying 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 afore- 
 said, 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 neglect may be duly 
 levied ; and the said commissioners shall moreover 
 proceed to assess or cause to be assessed every 
 person making such default in the manner herein 
 directed.
 
 Lists, Statements, &c. 49 
 
 49. That every such list, declaration, or state- Lists and 
 
 . state- 
 
 ment of the profits to be charged as aforesaid shall men ts, 
 
 be delivered to the assessor of the same parish or b^S- 
 place, except statements containing the amount of vered - 
 profits chargeable 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 attendance, in which cases the delivery of such 
 statements to be charged under the said Schedule 
 (D.) shall be made at such oflice to the person there 
 appointed to receive the same : provided 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 com- 
 missioners 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. 
 
 50. That every person, when required so to do Pei-sons to 
 by any notice given in pursuance of this Act, shall, LisSSe 
 within the period to be mentioned in such notice, 25£j5£ f 
 prepare and deliver to the assessor of the parish or inmates, 
 
 1 L ...... and others. 
 
 place where such person shall reside a list in writing, 
 containing; to the best of his belief the proper name i&e&hea. 
 of every lodger or inmate resident in his dwelling at/.] 
 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
 
 50 Lists, Statements, &c. 
 
 are not resident in such dwelling house, and also of 
 any such lodger or inmate who shall have any ordi- 
 nary 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 made out in such 
 form as shall be directed under the authority of this 
 omission Act ; provided always, that no person required by 
 notrS£ n this Act to deliver a list of lodgers, inmates, or 
 Sir" 1 other persons aforesaid shall be liable to the penal- 
 Dweiiing ^ es hereinafter mentioned, or either of them, for 
 
 Houses, it 
 
 exempted all y omission of the name or residence of any person 
 
 from Duty, . J . . . J \ 
 
 not to sub- in his service or employ, and not resident in his 
 i'enaity. dwelling house, 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, 
 rersons 51. That every person who shall be in the 
 
 others t r receipt of any money or value, or the profits or 
 ultsl™ g ams arising from any of the sources mentioned in 
 order to this Act, f or belonging to any other person, in 
 
 the Duty ° ° J l . ' 
 
 being duly whatever character the same shall be received, for 
 which such other person is chargeable under the 
 
 [See Sched. 
 
 (o.) No. ' regulations of this Act, or would be so chargeable if 
 he were resident in Great Britain, slmll within the 
 like period 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 cor- 
 rect statement of all such money, value, profits, or
 
 Lists, Statements, &c. 51 
 
 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 account- 
 able 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 deli- 
 vered, 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 property shall belong, if 
 of full age, and resident in Great Britain, and the 
 same be so chargeable by this Act ; and every per- 
 son 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. 
 
 52. That every person chargeable under this state- 
 iVct shall, when required so to do, whether by any SfdSi- 
 general or particular notice given in pursuance of ^ e a d n ° f ua i 
 this Act, within the period to be mentioned in such Jjjjj^jJ 
 notice as aforesaid, prepare and deliver to the per- and 
 
 ' x x ill Amounts 
 
 son appointed to receive the same, and to whom the of Profits, 
 same ought to be delivered, a true and correct [SeeSded. 
 statement m writing, in such form as this Act 
 requires, and signed by the person delivering the 
 same, containing the annual value of all lands and 
 tenements in his occupation, whether the same be 
 situate in one or more parish or parishes, and the
 
 52 Statements, Declarations, &c. 
 
 amount of the profits or gains arising to such per- 
 son from all and every the sources chargeable under 
 this Act, according to the respective schedules 
 thereof, which amount shall be estimated for the 
 period and according to the respective rules con- 
 tained 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 or 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 person ought to be 
 charged by virtue of this Act. 
 Trustees & 53. That every person who shall act in any 
 Agents character as aforesaid for any other person, who bv 
 
 ot Persons \ x / 
 
 incapaci- reason of any such incapacity as aforesaid, or by 
 or not reason of his not being resident in Great Britain, 
 Seat n 2 cannot be personally charged by virtue of this Act, 
 [o'be" 1 shall also, within the like period, deliver to the 
 charged. p erson appointed to receive the same under this 
 fSS5? i Act, and to whom the same ought to be delivered, 
 ] and in the same district in which the person deli- 
 vering such list ought to be charged on his own 
 account, a true and correct statement 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 per- 
 son, estimated during the period and according to
 
 Persons Incapacitated or Non-resident. 53 
 
 the rules contained in the said respective schedules, 
 together with such declaration of the manner of 
 estimating the same as aforesaid : provided 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 commissioners 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 assessment by 
 like applications to the commissioners as are allowed 
 in other cases by this Act. 
 
 54. That every such officer before described of Officers of 
 any corporation, fraternity, fellowship, company, or JionsTo 
 society shall also, within the like period, prepare JJX"' 
 and deliver in like form and manner a true and cor- mentsof 
 
 . Profits an d 
 
 rect statement of the profits and gams to be charged Gains to be 
 on such corporation, fraternity, fellowship, company, eSated
 
 54 Mode of Charging Corporations. — Penalties. 
 
 on the or society, computed according to the directions of 
 ProfS this Act, together with such declaration of the man- 
 mvidend n er of estimating the same as aforesaid, and such 
 made. estimate shall be made on the amount of the annual 
 Igj 8 j£f' profits and gains of such corporation, fraternity, 
 xvi.] fellowship, company, or society, before any dividend 
 shall have been made thereof to any other persons, 
 corporations, or companies 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 deduc- 
 tion in respect of the duty so charged : provided 
 always, that nothing herein before contained shall 
 be construed to require in such statement the inclu- 
 sion of salaries, wages, or profits of any officer of 
 such corporation, fraternity, fellowship, company, 
 or society, otherwise chargeable under this Act: 
 Proviso for provided also, that the statements of the several 
 ments of companies of the East India and South Sea, shall 
 East India be made ex<; } us i ve f the dividends and the profits 
 South Sea attached thereto, and to be divided amongst the 
 panies. proprietors of the respective stocks belonging to 
 
 such companies. 
 Penalty on 55. That if any person who ought by this Act 
 neglecting to deliver any list, declaration, or statement as 
 S ListsT aforesaid shall refuse or neglect so to do within the 
 time limited in such notice, or shall under any 
 if on pretence wilfully delay the delivery thereof, and 
 informa- j f information thereof shall be given, and the 
 
 tion neiore 
 
 Commis- proceedings thereupon shall be had, before the com- 
 
 sioncrs -^ 
 
 201. and missioners acting in the execution of this Act, every 
 Duty. 6 such person shall forfeit any sum not exceeding
 
 Penalties for Neglect. 55 
 
 twenty pounds, and treble the duty at which such 
 person ought to be charged by virtue 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 subsequent delivery of 
 such list, declaration, or statement in the case 
 following ; (that is to say,) if any trustee, agent, or 
 receiver, or other j)erson hereby required to deliver 
 such list, declaration, or statement on behalf of 
 any other person, shall deliver an imperfect list, 
 declaration, or statement, with the reasons for such 
 inability, and the said commissioners shall be satis- 
 fied 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, declara- 
 tion, or schedule, as perfect as the nature of the 
 case will enable him to prepare and deliver ; and if on 
 every person who shall be prosecuted for any such tion in a 
 offence by action or information in any of Her Law, 5M. 
 Majesty's courts, and who shall not have been 
 assessed in treble the duty as aforesaid, shall forfeit 
 the sum of fifty pounds. 
 
 56. That no person to or on whom the assessor Persons to 
 shall not have delivered or served a particular notice Notices 
 as aforesaid shall be liable to the penalties before belndefi- 
 mentioned, or either of them, for not delivering J^Weto* 
 such statement as before required, if it shall appear Penalty if
 
 56 
 
 Delivery of Notices. 
 
 exempted 
 from Duty. 
 
 Assessors 
 to make 
 out a List 
 of the 
 Persons 
 on whom 
 Notices 
 have been 
 served. 
 
 Inspector 
 or Sur- 
 veyor may 
 serve 
 Notice on 
 Persons 
 omitted. 
 
 Assessors 
 to verity 
 the Deli- 
 very of 
 Notices, 
 and of the 
 affixing of 
 general 
 Notices. 
 
 to the commissioners 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. 
 
 57. That the assessor shall make out an alpha- 
 betical list, and deliver the same to the inspector or 
 surveyor of the district, containing the names of all 
 persons 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 limits 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 having a 
 residence out of such limits ; and if such assessor 
 shall have neglected to give notice to any person to 
 whom the same 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. 
 
 58. That the assessor for every parish or place 
 shall personally appear before the said commis- 
 sioners at such meeting as the said assessor shall be 
 appointed to attend, and shall then and there make 
 oath before the said commissioners that the several
 
 Notices. — Abstracts. 57 
 
 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 assessor shall 
 act, as by this Act is required, and that the list 
 delivered by him to the inspector or surveyor con- 
 tains the name of every person to or on whom such 
 notices ought to be delivered or served according to 
 the directions of this Act, within the knowledge of 
 such assessor ; and every assessor who shall neglect Penalty, 
 to appear before such commissioners, or refuse to 
 make such oath, or who shall have omitted or neg- 
 lected to return to such inspector or surveyor the 
 name of any person whose name ought to be in- 
 cluded in any such list as by this Act is required, 
 shall forfeit any sum not exceeding twenty pounds. 
 
 59. That the clerks to the said respective com- Abstract 
 missioners shall with all convenient speed abstract b ° y t e h e r ' ac 
 the returns of statements delivered to such commis- S^f 
 sioners by the assessors, or at their office by the ^Ir- 
 respective parties, into books to be provided for delivered 
 
 . j, in to Commit - 
 
 that purpose, and according to such torms as snail sioners. 
 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 res- 
 pectively, to be laid before and delivered to the 
 said commissioners ; and all such returns shall be
 
 58 
 
 Ownership of Lands, &c. 
 
 Inspectors 
 may have 
 Access to 
 and take 
 Copies 
 l'rom Books 
 containing 
 such Ab- 
 stracts. 
 
 Duties in 
 Schedule 
 (A.) to be 
 charged 
 under the 
 following 
 Rules : 
 
 numbered and filed in the office of the said commis- 
 sioners, 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 hooks any inspector or surveyor who 
 shall have taken the oath herein prescribed before 
 the commissioners acting for the same districts 
 respectively shall have free access at all seasonable 
 times, and shall take such copies thereof, or of 
 such parts thereof, or extracts from the same, as 
 he shall deem necessary in order to the due exe- 
 cution of this act. 
 
 60. That the duties hereby granted and con- 
 tained in the said schedule marked (A.) 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 duties, as 
 if the same had been inserted under a special 
 enactment : 
 
 Hclied. (A.) 
 Rules. 
 
 Fo. 
 
 SCHEDULE (A.) 
 I. General Rule for estimating Lands, Tene- 
 
 ments, Hereditaments, or Heritages mentioned in 
 Schedule (A.) 
 
 The annual value of lands, tenements, heredita- 
 ments, or heritages charged under Schedule (A.) 
 
 Annual 
 Value to 
 be ascer- 
 
 thfeBuiJ sna ^ be understood to be the rent by the year, at 
 except as yftAch. the same are let at (a) rack rent, if the 
 
 stated. 
 
 (a) Rack Rent. — Rack rent, in common parlance, is suffi- 
 ciently understood to mean the best improved rent that can be 
 got. Under all the provisions of the Act, rack rent must be
 
 Ownership of Lands, &c. 59 
 
 amount of such rent shall have been fixed by f****^- 
 (b) agreement, commencing within the period of (c) 
 
 understood to mean, in the cases where there has been a letting 
 within seven years, the rent agreed upon, and in other cases the 
 rent that would be agreed upon, by the parties to be paid and 
 received annually, as the sole consideration in value for the demise 
 of the lands or tenements, each party bearing those respective 
 burdens which the law and the nature of the property throw on 
 them. 
 
 (bi The object of the general rule is to charge all lands at the 
 present value ; and as recent lettiugs at rack rent may be supposed 
 to give that rule to a reasonable certainty, the period of seven 
 years has been fixed, being the longest period during which lands 
 let at rack rent may be considered as holding the same, or nearly 
 the same value, and the longest duration of term for which lands 
 are usually let, without throwing on the tenant some additional 
 burden beyond the rent reserved. 
 
 (c) Agreement. — A new agreement must be shown to have 
 been made within seven years, fixing the amount of rent. This 
 agreement may be in writing or by parole ; it must be an agree- 
 ment operating in presenti. If a lease subsists in force, no agree- 
 ment to continue the former rent is an agreement within the 
 meaning of the Act, so as to. bring the commencement of the 
 demise or of the rent to a later period. 
 
 The fixing of a rent does not necessarily imply a variation in 
 the rent ; circumstances may be such as not to admit of it. At 
 the expiration of a term a new demise necessarily infers a new 
 agreement, whether .the amount of rent has varied or not. But 
 during the continuance of a demise no agreement for fixing the 
 rent can have a legal operation. In demises from year to year, 
 determinable on notice at the will of the parties, which have con- 
 tinued for more than the period of seven years, a determination of 
 the demise by notice or mutual consent within that period must 
 be shown to entitle the tenant to claim to be assessed on the 
 rent. The rent must have been fixed at the time of determining 
 the demise by a new agreement then entered into, and if the
 
 60 Ownership of Lands, &c. 
 
 ched. (A.) 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 construed to extend to all lands, 
 tenements, and hereditaments, or heritages, capa- 
 ble of actual occupation, of whatever nature, and 
 for whatever purpose occupied or enjoyed, and of 
 whatever value, except the properties mentioned in 
 No. II. and No. III. of this schedule. 
 
 determination of the former demise and a new agreement be shown, 
 although the rent is not varied thereby, it falls within the meaning 
 of the rule for fixing the rent, which becomes the criterion for 
 Sfei shed, assessment; but whenever a tenant has continued in a farm for 
 I G.J No. I] more than seven years under a demise, which has not in law been 
 determined within that period, the assessment is to be made on 
 the actual value, and not on the rent. 
 
 It follows from this, that all lands in the occupation of the 
 owner must be assessed on the actual value, there being no rent 
 payable, that part of the rule applying to existing demises only. 
 
 The above rule shall be construed to extend to all lands, tene- 
 ments, hereditaments, or heritages capable of actual occupation, of 
 whatever nature and for whatever purpose occupied, and of what- 
 ever value, except the properties contained in No. 2 and No. 3 of 
 Schedule (A), 5 and 6 Vict. c. 35, s. 60, No. 1. 
 
 [&e8aea. 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. 
 
 Manner of rj^ annua l value of all the properties hereinafter 
 
 charging x *■ 
 
 certain described shall be understood to be the full 
 
 Properties:
 
 Incorporeal Hereditaments. 61 
 
 amount for one year, or the average amount for &h ^f-- ) 
 
 one year, of the profits received therefrom — 
 
 within the respective times herein limited. 
 
 First, — Of all tithes, if taken in kind, on an average Tithes in 
 
 of the three preceding years. 
 
 Second. — Of all dues and money payments in right Ecciesjas- 
 
 of the church or by endowment, or in lieu of 
 
 tithes (not being tithes arising from lands,) and 
 
 of all tiencls in Scotland, on the like average. 
 
 Third. — Of all tithes arising from lands, if com- Tithes 
 
 ° com- 
 
 pounded for, and of all rents and other money pounded. 
 
 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 : 
 
 Tithe Rent Charge. — Impropriators, lessees, and ecclesiastical 
 recipients of tithes have experienced considerable difficulty in 
 making a correct return of the amount upon which they should 
 be charged to the income tax, under Schedide (A). This difficulty 
 may be avoided by pursuing the following rules. M. is the owner 
 or lessee of the tithes of the parish of N. which is commuted at 
 £500 by the Tithe Commutation Act of 1839. On referring to 
 the tithe tables, say for 1861, he will find the actual value to be 
 £112. 3s. llfd. for every £100, or an excess of £12. 3s. llfd., 
 which being multiplied by five, give an excess on £500 of 
 £60. 16s. 3|d., on being added to £500, makes £560. 16s. llfd., 
 which would be the exact sum receivable. From this the owner 
 or lessee would be entitled to deduct all parochial rates, exclusive 
 of government taxes, the land tax charged upon the tithes, and if 
 he be the rector of the parish, then in addition to the above 
 deductions, the usual ecclesiastical dues. But the law does not 
 allow any deduction for the expense of collection, or any incidental 
 outgoings connected therewith.
 
 62 Incorporeal Hereditaments. 
 
 sdied. (a.) The said duty in eacli 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.) 
 
 Manors. Fourth. — Of manors and other royalties, including 
 
 [See sched. & \\ dues and other services, or other casual profits, 
 
 (Q.) No. r 
 
 JV-] (not being rents or other annual payments re- 
 
 served or charged,) on an average of the seven 
 preceding years, to be charged on the lord of the 
 manor or royalty, or person renting the same : 
 Fines. Fifth. — Of all fines received in consideration of any 
 [See sdied. 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 pro- 
 ductive 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 commission- 
 ers to discharge the amount so applied from the 
 profits liable to assessment under this Rule : 
 other Pro- Sixth. — Of all other profits arising from lands, 
 Lands'" tenements, hereditaments, or heritages not in the 
 [see sched. actual possession or occupation of the party to be 
 ( v'i.\ ''"' charged, and not before enumerated, on a fair 
 
 and just average of such number of years as the 
 said commissioners shall, on the statement of the
 
 Quarries, Mines, &c. 03 
 
 party to be charged, judge proper, (except such sdiccKA.) 
 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 entitled thereto. 
 
 No. III. Rules for estimating the Lands, Tene- [See ScUd. 
 ments, Hereditaments, or Heritages hereinafter ui.] 
 mentioned, winch are not to be charged according 
 to the preceding General Bide. 
 
 The annual value of all the properties hereinafter Manner of 
 
 charging 
 
 described shall be understood to be the full certain 
 
 , f .-, . other Pro 
 
 amount tor one year, or the average amount pe ities: 
 for one year, of the profits received therefrom 
 within the respective times herein limited. 
 
 First. — Of quarries of stone, slate, limestone, or Quarries, 
 chalk, on 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 
 preceding years, subject to the provisions con- 
 cerning mines contained in this Act : 
 
 Third. — Of iron works, gas works, salt springs or iron 
 works, alum mines or works, waterworks, streams Works ' c * 
 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, tenements, or heredita- 
 ments, or heritages, on the profits of the year 
 preceding :
 
 64 
 
 Mines. 
 
 Sched. (A. J 
 Hides. 
 
 Duty in 
 
 last Three 
 Rules how 
 to be 
 charged. 
 
 y on 
 Mines to 
 be charged 
 on the 
 Company 
 jointly,but 
 any Ad- 
 venturer 
 may claim 
 to be 
 charged 
 separately, 
 in order to 
 set off his 
 Loss in one 
 Concern 
 against his 
 Profits in 
 another. 
 
 The duty in each of the last three rules to be 
 charged on the person, corporation, company, or 
 society of persons, whether corporate or not 
 corporate, carrying on the 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, rendering, or distributing the 
 produce or the value either between the different 
 persons or members of the corporation, 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 exclusively 
 of any lands used or occupied in or about the 
 concern. 
 
 The computation of duty arising in respect of 
 any such 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
 
 Mines. 65 
 
 acquired in one or more of such concerns his loss Sched. (a.) 
 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 com- 
 missioners, and in every such case one assessment 
 only shall be made on the balance of such profit 
 and loss of the adventurer so separating his 
 account in the parish or place where such adven- 
 turer shall be chargeable to the greatest amount, 
 and the amount of each person's share so proved 
 and allowed shall be deducted from the general 
 assessment of the company or companies to 
 which such adventurer shall belong, and the res- 
 pective commissioners shall cause the assess- 
 ments 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 assess- 
 ment 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 commissioners 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 
 commissioners making such assessment.
 
 66 
 
 Canals, Railways, &c. 
 
 Sched. (A.) No. IV. Rules and Regulations respecting the said 
 
 Rvks. T . 
 
 — Duties. 
 
 To be 
 charged in 
 the Parish: 
 
 Except 
 
 Canals, 
 
 Railways, 
 
 &C- which 
 
 are to be 
 
 charged 
 
 where the 
 
 General 
 
 Accounts 
 
 are made 
 
 up. 
 
 Duties 
 may be 
 deducted 
 from In- 
 terest pay- 
 able to 
 Creditors. 
 
 Manors 
 
 extending 
 
 into 
 
 different 
 
 Parishes, 
 
 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 else- 
 where, except as hereinafter is excepted : 
 
 The profits arising from canals, inland naviga- 
 tions, streams of water, drains, or levels, or from 
 any railways 1 or other roads or ways of a public 
 nature, and belonging to or vested in any com- 
 pany 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 be lawful for the said proprietors or 
 trustees, having paid the duties so chargeable, 
 either to deduct a just proportion thereof from 
 the interest payable to the creditors of the said 
 properties, or any of them, or to pay such interest 
 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 hereinafter 
 contained : 
 
 The profits arising from any manor or royalty 
 which shall extend into different parishes may be 
 assessed in one account in the parish where the 
 
 1 By the 23 Vict. cap. 14, sec. 5, the assessment upon railway profits and 
 dividends is transferred from the commissioners for general purposes to the 
 special commissioners.
 
 Lands. 67 
 
 tourt for such manor or royalty shall have been schcf (a.) 
 usually held: provided also, that the profits — 
 arising from all fines received by the same andFine8f 
 person, body politic or corporate, or company, j^ r to ed 
 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 Lanasin 
 
 . , » the same 
 
 shall be brought into every account tnereor re- occupation 
 quired to be delivered by such person under this chafed 
 Act, whether the same shall be occupied by such ^ c t °hf " g 
 person as owner or tenant, or as tenant under Parishes, 
 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 pro- 
 portion to the value of the property situate £™P° r n 
 therein, of which proportions the occupier shall each 
 
 , • 1 " 1 r'l i'lSll, 
 
 be required to deliver an account in each parish and 
 wherein any part of such lands is situate, and a to Sm§ 
 separate estimate shall be given of lands in the ^3!° 
 same occupation 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 : 
 
 That lands held under the same demise, or in Lands in 
 
 . „ ., different 
 
 the occupation of the same person as owner, Parishes to 
 although situate in different parishes, but wholly ^ eithef e
 
 68 Houses. — Tithes. — Mines. 
 
 sdied. (A.) in the same district of commissioners, may be 
 charged in either parish, at the discretion of the 
 said commissioners, if they shall be satisfied that 
 where the the proportion in each parish, either in respect of 
 tiins°can- quantity, rent, or value of the said lands, cannot 
 Seer 6 t> e ascertained ; and if the said lands extend into 
 
 tained. different districts of commissioners, then the 
 
 assessment shall be made in that district where 
 the occupier of such lands doth reside : 
 Houses Third. — For any dwelling house in the occupation 
 charged on of a tenant, which, with the buildings or offices 
 Landlords. "belonging thereto and the land occupied there- 
 with, shall be under the annual value of ten 
 pounds, and for all lands and tenements let to any 
 tenant for a less period than one year, 1 the 
 assessment thereupon shall be made on the land- 
 lord, but so as not to impeach the remedy of 
 recovery of the duty from the occupier, in default 
 of payment by the landlord : 
 Tithes Fourth, — For any compositions, rents, or other pay- 
 IThargedon ments in lieu of tithes, the assessment thereupon 
 oiXand 18 mav 5 ^ the commissioners 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 j^ersons 
 respectively, for the purpose of obtaining returns 
 of the value of such compositions, rents, and 
 
 'Or if a house be let in several tenements, the assessment is to be made 
 upon the landlord, 16 and 17 Vict., c. 34, sec. 36.
 
 Mines. 69 
 
 payments, subject to the like penalties and under «J*^ 
 the regulations of this Act for returns of the 
 annual value of lands : 
 Fifth — If any mine, enumerated in the fifth rule, Mines 
 
 J ' . - failing 
 
 No. III., of this schedule, has, from some unavoicl- how to be 
 able cause, been decreased and is decreasing in chai s ed - 
 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 if failed 
 
 • flip Assess- 
 
 some unavoidable cause, have wholly failed, it men tmay 
 shall be lawful for the said commissioners, on due ^rged. 
 proof thereof, wholly to discharge any assess- 
 ment made thereon : 
 
 That whenever any such mine shall be situate, M i in ^ r to ed 
 or the produce thereof shall be manufactured, in where 
 any place other than where the produce thereof Produce 
 shall be sold, the profits arising therefrom shall ™™ fac - 
 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 Duties in 
 properties enumerated in No. II. or No. IIL ot cases to be 
 
 . 1-iin estimated 
 
 this schedule, as before mentioned, it shall appear according
 
 70 
 
 Deduction of Duty. 
 
 Sched. (A.) 
 Rules. 
 
 to Profits 
 accrued 
 since 
 
 commence- 
 ment of 
 Posses- 
 sion. 
 
 Houses of 
 Foreign 
 Ministers 
 charged on 
 Landlord. 
 
 Official 
 Houses 
 charged on 
 the Occu- 
 piers. 
 
 Occupiers 
 to recover 
 from 
 
 Landlord, 
 according 
 to the 
 Rate, by 
 deducting 
 the Duty 
 out of the 
 Kent. 
 
 that the account required by the said rules can- 
 not be made out by reason of the possession or 
 interest of the party to be charged thereon having 
 commenced within the time for which the account 
 is directed to be made out, the profits of one year 
 shall be estimated in proportion to the profits 
 received within the time elapsed since the com- 
 mencement of such possession or interest : 
 
 Seventh. — The duty to be charged under this sche- 
 dule, in respect of any house or tenement occu- 
 pied by any accredited minister from any foreign 
 prince or state, shall be 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, tenement, or apartment belonging to Her 
 Majesty, in 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 occivpier of such 
 house, tenement, or apartment, upon the annual 
 value thereof: 
 
 Ninth. — The occupier of any lands, tenements, 
 hereditaments, or heritages, being tenant of the 
 same, and paying the said duties, shall deduct so 
 much thereof in respect of the rent payable to 
 the landlord for the time being, (all sums allowed 
 by the commissioners being first deducted,) as a 
 rate of seven pence for every twenty shillings 1 
 
 'By the 16th & 17th Vict., cap. 34, sec. 35, it is enacted that if the 
 outgoing tenant neglects or refuses to pay the tax charged for the period of
 
 Deduction of Duty. 71 
 
 thereof would by a just proportion amount unto, Sched. ca.j 
 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 acquitted 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 payment for tithes arising therefrom, and 
 paying the said duties, 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 here- Landlords 
 ditaments are subject or liable to the payment of ^cover 
 any rent-charge, whether under the Act passed ^ r8 
 for the commutation of tithes, or otherwise, or havin s 
 
 7 7 Interest at 
 
 any annuity, fee-farm rent, rent service, quit the like 
 rent, feu duty, teind duty, stipends to licensed 
 curates, or other rent or annual payment there- 
 upon reserved or charged, the landlord, owner, 
 
 his or her occupancy, under Schedule (A.), the incoming tenant is rendered 
 liable to the tax in arrear, and can, on paying his rent, deduct the amount 
 of the arrear so paid in addition to the duties accruing during the period of 
 his tenancy.
 
 72 Deduction of Duty. 
 
 scJxd. (a.) or proprietor 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 afore- 
 said, so much of the said duties or payments on 
 account of the same, (the just proportion of the 
 sums allowed by the commissioners in the cases 
 authorized 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 proportion 
 amount unto ; and the receivers of Her Majesty, 
 and all persons who shall be anyways entitled 
 unto such rents, duties, stipends, or annual pay- 
 ments, their receivers, 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 deduction, 
 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 service, quit rent,
 
 Mortgagees in Possession. 73 
 
 feu duty, teincl duty, stipend, or other rent or ****<*■) 
 annual payment aforesaid, shall have been due 
 and payable : 
 
 Eleventh. — Where any mortgagee or creditor in Moxtga- 
 any heritable bond or wadset shall be in the passion 
 possession of the lands, tenements, hereditaments, liable - 
 or heritages mortgaged or secured, such mort- 
 gagee 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 mortgagor 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, heredita- Owner 
 ments, or heritages shall be occupied by the howfhe 
 owner at the time the assessment shall be made, Jf^ t0 
 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 payment 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 
 assessment :
 
 74 
 
 Deductions and Allowances. 
 
 Scked. (A.) 
 Rules. 
 
 Houses 
 
 divided 
 
 into 
 
 distinct 
 
 Properties. 
 
 Deduc- 
 tions not 
 to be 
 allowed, 
 unless 
 authorised 
 by the Act, 
 and an 
 Account 
 thereof 
 delivered 
 to 
 Assessor. 
 
 Thirteenth. — Where any house shall be divided 
 into distinct properties, and occupied by distinct 
 owners or their respective tenants, such proper- 
 ties shall be charged distinct on the respective 
 occupiers : 
 
 Fourteenth. — No deduction from the estimate or 
 assessment on any lands, tenements, heredita- 
 ments, or heritages shall be allowed in any case 
 not authorised by this Act, nor unless an account 
 in writing, signed by the occupier thereof, or by 
 the party claiming such deduction, stating the 
 nature and amount thereof, shall have been deli- 
 vered to the assessor within the time and pur- 
 suant 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 deduc- 
 tion, which surcharge shall not be annulled or 
 vacated under any pretence whatever, but shall 
 stand part of the assessment. 
 
 Deduc- 
 tions. 
 
 No. V. Particular Deductions and Allowances in 
 respect of the Duties under Schedule (A.J 
 
 Tenths, 
 &c. 
 
 First, — For the amount of the tenths and first 
 fruits, duties, and fees, on presentations paid
 
 Deductions and Allowances. 75 
 
 by any ecclesiastical person within the year baac^ 
 preceding that in which the assessment shall be 
 
 made : 
 Second.— For the procurations and synodals paid Prow* 
 by ecclesiastical persons on an average of seven 
 years preceding that in which the assessment 
 
 shall be made : 
 Third.— For repairs of collegiate churches and cha- gpdtaof 
 pels, and 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 preceding as 
 
 aforesaid : l 
 Fourth.— For the parochial rates, taxes, and assess- Parochial 
 ments charged upon or in respect of any rent Rent^ 
 charge confirmed under the Act passed for the tiE ° r 
 commutation of tithes on the amount paid in the 
 year in which the assessment shall be made : 
 
 Fifth.— For the amount of the land tax charged Land Tax. 
 on lands, 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, tene- Drainage, 
 ments, hereditaments, or heritages by a public 
 rate or assessment in respect of draining, fencing, 
 or embanking the same : 
 
 •This clause— twenty- one years' average— is now repealed by the 34 sec. 
 of 16 and 17 Vict., cap. 34. According to the provisions of this section the 
 allowance is to be the sum actually expended in the year preceding the year 
 of assessment.
 
 76 
 
 Mode of Claiming Allowances. 
 
 Sched. (A.) 
 Bules. 
 
 Rate of 
 Deduction. 
 
 Allow- 
 ances to 
 Ecclesias- 
 tical 
 
 Bodies, &c, 
 how to be 
 made. 
 
 In all which cases there shall be allowed (unless 
 such payments, or any part thereof, shall be made 
 by a tenant,) such sum of money as a like rate of 
 seven pence for every twenty shillings of the sums 
 paid would by a just proportion 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 
 hereinafter otherwise 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 col- 
 legiate body, rector, vicar, or other person afore- 
 said liable to the charges therein 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 pursuance of any of the cases men- 
 tioned 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. 
 
 Mode of 
 Proceed- 
 ing in 
 order to 
 the Pay- 
 ment of 
 certain 
 Allow- 
 ances 
 
 61. That the person entitled to any of the allow- 
 ances 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 abatement from the assessment, shall claim such
 
 Bides for Making Allowances. 77 
 
 allowance at any time after the expiration of the m °jfaJ A J 
 year of assessment, before the commissioners for 
 
 ...•11 granted 
 
 general purposes of the district in which the pro- under 
 perty charged with the payments and charges sched.'(A) 
 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 required, on produc- 
 tion and delivery to him of such order, to pay the 
 amount of such allowance to the party entitled 
 thereto out of any money in the hands of such 
 receiver general or officer arising from any duties 
 placed under the management of the commissioners 
 of stamps and taxes, taking the receipt of the party 
 entitled to such allowance for the same, by endorse- 
 ment on such order. 
 
 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 aiiow- 
 of the universities of Great Britain, in respect of college?
 
 78 
 
 Rules for Making Allowances, 
 
 Sched. (A.) 
 Rules. 
 
 and Halls 
 in Univer- 
 sities; 
 
 Hospitals, 
 Public 
 Schools, 
 Alms- 
 houses, & 
 Literary 
 Institu- 
 tions. 
 
 the public buildings and offices belonging to such 
 college or hall, and not occupied by any indivi- 
 dual member thereof, or by any person paying 
 rent for the same, and for the repairs of the 
 public buildings and offices of such college or 
 hall, and the gardens, walks, and grounds for 
 recreation repaired and maintained by the funds 
 of such college or hall : 
 Or on any hospital, public school, or almshouse, 
 in respect of the public buildings, offices, and 
 premises belonging to such hospital, public school, 
 or almshouse, and not occupied 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, scholars, and 
 almsmen, repaired and maintained by the funds 
 of such hospital, school, or almshouse, or on any 
 building 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 instruction 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 :
 
 Bules for Making Allowances. 79 
 
 The said allowances to be granted by the sched. (a.) 
 
 littles. 
 
 commissioners for general purposes in their — ' 
 respective districts : 
 Or on the rents and profits of lands, tenements, Rents of 
 hereditaments, or heritages belonging to any longing to 
 hospital, public school, or almshouse, or vested pubfic ta s ' 
 in trustees for charitable purposes, so far as the and°Aims 
 same are applied to charitable purposes : houses, or 
 
 /■ x , x A vested in 
 
 The said last mentioned allowances to be Trustees 
 granted on proof before the commissioners for able Pur- 
 special purposes of the due application of the po8e 
 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 alms- 
 house, or other trust for charitable 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, 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 
 impeaching the assessments on or in respect of 
 such properties ; which assessments shall be in 
 force and levied notwithstanding such allowances. 
 62. That where any allowance mentioned in Special 
 Number VI. of the said Schedule (A.) shall be SSSSSto
 
 80 Rules for Making Allowances. 
 
 certify granted by the commissioners for special purposes, 
 
 ancel under the authority of this Act, they shall give a 
 
 unde? d certificate thereof, together with an order for pay- 
 
 ^Y 1 ;' ment of the same, directed to the receiver s-eneral 
 
 Sched. (A.), ~ < 
 
 and order f stamps and taxes, or to an officer for receipt or 
 
 Payment • 
 
 thereof. 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 under Number V. of the said schedule, 
 and such allowance shall in like manner be paid to 
 the party entitled thereto. 
 
 Note. — The foregoing rules apply to property belonging to 
 charities, and if the income derived therefrom be \ised for chari- 
 table purposes only and wholly, then the property is not assessable 
 to the Income Tax ; or, if charged, the tax paid may on an 
 application being made to the surveyor of taxes for the district in 
 which the trustee, treasurer, or secretary reside, for a claim of 
 repayment, No. 70, which on being duly filled up and transmitted 
 to the special commissioners in London, the tax paid will be 
 returned.
 
 81 
 
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 Amount of 
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 Amount 
 
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 Charge. 
 
 
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 qoiqM 113 lunoiny 
 
 Amount 
 
 at which 
 
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 84 Occupation of Lands, &c. 
 
 Duties in 63. And be it enacted, that the duties hereby 
 
 {B h ) e ind granted, contained in the Schedule marked (B.), 
 
 deemed shall be assessed and charged under the following 
 
 Part of the ri Q es which rules shall be deemed and construed 
 
 Act. 
 
 The assessments under Schedules (A.) and (B.) are usually- 
 made once in every three years. Immediately after the Income 
 Tax Act passes, forms are prepared for the use of the public, who 
 are supplied with them either by the township assessor, or by the 
 surveyor of taxes acting as such assessor. Form No. 9, of which 
 the first is an example, is for the use of persons holding or occu- 
 pying messuages or tenements ; and it is of the utmost importance 
 that the return should, as early as possible, be filled up, and cor- 
 rectly made out, and then returned to the proper officer (the name 
 of such officer and his address always appearing on the back), as 
 thereby much and serious inconvenience will be avoided. It will 
 be observed that the name of the street and the number of the 
 house, if situate in a town, should be inserted in the return, as 
 well as the name and address of the owner of the premises. If let 
 to a tenant the exact amount of rent actually paid must be stated, 
 also the annual value, and the sum at which the house is charged 
 to the poor. It must also be stated whether the house be rented 
 yearly or taken on lease ; if on lease, then the unexpired years of 
 such lease should in every instance be truly stated. 
 
 Form No. 10, given in the two preceding pages, is for the use 
 of persons occupying or holding the following descriptions of pro- 
 perty : — First : Persons occupying lands and buildings as owners ; 
 Secondly : Occupiers of lands and buildings as tenants from year 
 to year, or under lease; Thirdly: Lessees or owners of tithes ; 
 Fourthly: Owners of manors on an average Vent of the seven pre- 
 ceding years ; and Lastly: Quarries of every kind on the amount of 
 profits for the year preceding that on which the return is made, 
 on coal and other mines on the average of profits for the five pre- 
 ceding years, and on iron works, gas works, &c, on the profits of 
 the year preceding. The reader is referred for particulars, as 
 regards the three last mentioned cases, to Rule III., Schedule (A.), 
 section GO.
 
 Tithe Commutation Bent Charge. 85 
 
 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 (B.) 
 
 No. VII Bides for assessing and charging the sded. (B.) 
 Properties under Schedule (B.J 
 
 Rules. 
 
 The duties last before mentioned shall be charged to be 
 
 in addition to the duties to be charged under adStumto 
 
 Schedule (A.) on all the properties in this Act gyjJSha 
 
 directed to be charged to the said duties accord- B *™?J ro " 
 
 ing to the general rule in Number I. Schedule except for 
 
 o ~ Dwelling 
 
 (A.) before mentioned, on the full amount of the Houses 
 annual value thereof estimated as by this Act is ^l™ 
 directed (except a dwelling house, and the JUS 
 domestic offices thereunto belonging, and which ^jj^jjf 8 
 dwelling house and offices shall not be occupied, for Trade 
 
 ° . , or Profes- 
 
 by virtue of one and the same demise, with a sions. 
 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 purpose of 
 carrying on a trade or profession) : provided one 
 that in all cases where lands are subject to a to* be 
 rent charge in lieu of tithes under the Act passed j|j[£ t 
 for the commutation of tithes, and in all other ^Lands 
 cases where lands in England are not subject to jnEng- 
 
 , . . , . land. 
 
 tithes, or to any modus or composition real in 
 lieu thereof, there shall be deducted out of the
 
 86 
 
 Tithe Commutation Bent Charge. 
 
 Sched. (B.) 
 Rules. 
 
 Lessees 
 and Occu- 
 piers of 
 Tithes to 
 pay 2d. for 
 every 20s. 
 
 duties contained in this schedule a sum not ex- 
 ceeding one eighth part thereof ; and in all cases 
 where such lands are subject to a modus or com- 
 position real, and not subject to any 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 therefrom 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 occupier of 
 tithes or teinds taken in kind, or being the occu- 
 pier of the lands from whence such tithes or 
 teinds shall arise, and compounding for the same, 
 shall be charged in respect of the occupation at 
 the rate of two pence for every twenty shillings 
 of the annual value thereof, estimated as afore- 
 said : provided also, that the several properties 
 hereinafter described in JXumber VIII. shall be 
 assessed and charged in manner therein men- 
 tioned.
 
 Nurseries, Market Gardens, &c. 87 
 
 No. VIII. Bides for estimating the Properties herein- sched. (b.j 
 after next mentioned under Schedule (B.J — 
 
 The profits arising from lands occupied as nurseries Nurseries, 
 or gardens for the sale of the produce, and G a r r de e ns> 
 lands occupied for the growth of hops, 1 shall be g^S. 
 estimated according to the rules 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. IX. Bules for charging the said duties under 
 
 Schedules (A.J and (B.J 
 
 First. — The said duties, except where other provi- To be paid 
 sions are made as aforesaid for estimating particu- occupier. 
 lar properties, shall 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 " 
 
 1 This clause as regards hop grounds is repealed by the 39th see. 16 and 
 17 Vict. c. 34, wliich enacts that such grounds shall be charged as other 
 lands under Schedule (B.)
 
 88 
 
 Occupiers of Lands, &c. 
 
 Scked. (B.) 
 Rules. 
 
 Who shall 
 be deemed 
 Occupiers. 
 
 Assess- 
 ment to be 
 levied 
 on the 
 Occupier. 
 
 How paid 
 on Change 
 of Occupa- 
 tion. 
 
 Second. — Every person having the use of any lands 
 or tenements 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 assess- 
 ment thereof be levied on the occupier for the 
 time being without any new assessment, notwith- 
 standing any change in the occupation thereof: 
 provided that every tenant on quitting the occu- 
 pation 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 testator 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 adjusted and settled by the respec- 
 tive commissioners. 
 
 No. X. Rules for estimating the annual Value of 
 Properties before described in Schedules (A.) 
 and (B.J or either of them. 
 
 Tenant's First. — Where any landlord shall be subject to any 
 
 Kates and J J „ " ' 
 
 Taxes covenant or agreement to pay or satisfy, out 01 
 
 Landed the rent reserved on any lands or tenements, any
 
 Payment of Rates and Taxes. 89 
 
 parochial rates, taxes, or assessments which by «j*^ 
 law are a charge on the occupier, or any com- ^ — 
 position for tithes ; or where any rector, vicar, or deducted 
 other person entitled to any rent or other annual Rent. 
 payment to be made in lieu of tithes (except a 
 rent charge confirmed under the Act passed for 
 the commutation of tithes), or any composition 
 for tithes, shall pay or satisfy out of the amount 
 thereof any such parochial rates, taxes, or assess- 
 ments charged on such tithes, rent, composition, 
 or other annual payment aforesaid, then and in 
 every such case the annual value shall be esti- 
 mated 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 bond 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 parochial 
 rates, taxes, or assessments charged on the same, 
 or any composition for tithes thereon, then the 
 said annual value shall be also estimated exclu- 
 sive of such rates, taxes, and assessments and 
 composition for tithes, to be computed in like 
 manner as aforesaid : 
 Second. — Where any tenant of lands or tenements Landlords 
 shall be subject to any covenant or agreement to Sxespaid 
 pay or satisfy any aids, taxes, rates or assess- J^ 611 * 11 * 
 ments by law chargeable on or payable by the ^^ 
 landlord, the amount thereof which shall have 
 been bond fide paid by such tenant in and
 
 90 
 
 Computation of Corn Bents, &c. 
 
 Sched. (B.) 
 Eules. 
 
 Amount of 
 Rent 
 
 depending 
 on Price 
 of Corn 
 or Grain, 
 how to be 
 ascer- 
 tained. 
 
 Amount of 
 Rent 
 
 depending 
 •un Pro- 
 duce. 
 
 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 according to the general rule in 
 Schedule (A.), with the like addition thereto of 
 the amount of such payment : 
 
 Third. — Where the amount of rent of lands or 
 tenements reserved in money shall depend in 
 the whole or in part on the price of corn or 
 grain, the estimate for the purpose of charging 
 the duties in Schedule (A.) shall be made on 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 landlords and 
 tenants ; but where the whole or a part of the 
 rent shall be reserved in corn or grain, then the 
 said estimate shall be made on the like average 
 price or fiar computed 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 tenements shall depend on the actual 
 produce thereof, either in respect of the price or
 
 Mules for Assessing Lands, &c. 91 
 
 quantity of such produce, the estimate for the a**^ 
 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 quantities 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 in Scot- 
 
 ^ , land the 
 
 shall be made without reference to the cess or Estimate 
 tax roll or valued rents heretofore used in Scot- adding 6 
 land, or any stent thereon, and shall be made g^^ 
 according to the general rule contained in | c u h ^ d in (A) 
 Schedule (A.) to the best of the belief and 
 judgment of the commissioners, assessors, and 
 others employed in charging the said several 
 duties. 
 
 64. That upon every account of the annual value Assess- 
 of the several properties aforesaid, to be charged Lands° 
 under Schedules (A.) and (B.) delivered in manner J^t^n" 
 before directed to the assessor, he shall make an ^ a * unt 
 assessment of the said property on the amount of to be made 
 the sum ascertained by such account, if he shall be Assessor. 
 satisfied with such amount ; but if he shall not be 
 satisfied therewith, or if no such account shall have
 
 92 Rules for Assessing Lands, &c. 
 
 scked. (b.) been returned, or if the occupier or other person 
 
 aforesaid shall not be resident within the limits 
 
 of the district of such assessor, 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 
 
 where the assessment of the same accordingly ; and in doing 
 
 Value so it shall be lawful for such assessor in every case 
 
 otherwise relating to lands or tenements to be estimated 
 
 tafned. according to the said general rule by the annual 
 
 value thereof, where such annual value cannot be 
 
 otherwise ascertained, and he is hereby required in 
 
 every such case, to make such assessment according 
 
 to the following rules ; (videlicet) 
 
 No. XL 
 
 To be First. — Where the last rate made for the relief of 
 
 the same the poor in any parish or place shall be made 
 
 rated to throughout by a pound rate on the annual value, 
 
 the Poor as {] ie same would be estimated according to 
 
 ou full ° 
 
 value. Schedule (A.), the assessment thereon to be made 
 
 under this Act shall be made on the same sums 
 respectively as in such rate : 
 To be Second. — Where the said rate shall be made 
 to C fuiT ec throughout by such pound rate on any propor 
 
 madeVn tionate part of the annual value as aforesaid, the 
 
 tio°n P a°te proportion thereof shall be observed as in the 
 
 Sums. said ra te, but the assessment thereon to be made 
 
 under this Act shall be made at the same sums
 
 different 
 por- 
 
 Bules for Assessing Lands, &c. 93 
 
 respectively as they would have been estimated sched. (b.j 
 at if the said rate had been made on the full B — 
 amount of such annual value : 
 
 Third.— Where properties of different kinds shall if in 
 be rated in the said rate according to different ST 
 proportions of the value thereof as aforesaid, or ^io* 
 shall be rated therein at different rates of such {^J* 
 value, but nevertheless the properties of the same Guide 
 kind shall be rated in a due proportion to each out" 8 
 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 rate of the charge, shall, in mak- 
 ing 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 propor- 
 tionate part thereof: 
 
 Fourth. — In all cases not falling within the three where the 
 preceding rules, but nevertheless where the pro- «on P of"the 
 perties shall appear to the assessor to be rated in Snown. 
 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 
 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 
 estimates so made shall form the basis on which
 
 94 
 
 Rules for Assessing Lands, &C. 
 
 Sched. (B.) 
 Rules. 
 
 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 pro- 
 portion, 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 ascertained 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 
 properties 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 assess- 
 ment under this Act accordingly; and in cases 
 where the same rule of proportion shall not have 
 been observed in rating different kinds of pro- 
 perty, 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. 
 
 Assessor 
 allowed to 
 estimate 
 Dwelling 
 Houses, 
 &c, under 
 102. with- 
 out a 
 Return. 
 
 65. That where any dwelling house or tenement, 
 together with the offices, gardens, and lands occu- 
 pied therewith, or any lands separately occupied, 
 shall be under the annual value of ten pounds, and 
 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 assessment
 
 Rules for Assessing Lands, &c. 95 
 
 thereon, without requiring a return of the annual 
 value as aforesaid, unless the surveyor or inspector 
 shall object to such estimate, and shall require a 
 notice for that purpose to be delivered ; and if any 
 assessor, not having given such notice, shall neglect 
 to estimate the true annual value of the said pro- 
 perties, and to assess the same according to this 
 Act, he shall forfeit any sum not exceeding ten 
 pounds. 
 
 66. That in case any tenant at rack rent shall Assessors 
 
 " . may make 
 
 produce to the assessor the lease or agreement in their 
 writing under which he immediately holds any m enteof 
 premises to be charged as aforesaid according to ^ a "p ro °_ n 
 the general rule, the production of which lease or ^ e " s ° e f 
 agreement every such assessor is hereby authorised by the 
 
 ° J -i-i-i i • Tenant, 
 
 to demand whenever the same shall appear to him according 
 necessary; and in case it shall appear by such lease reserved 
 or agreement that the same premises shall have Eent ' 
 been let within the period of seven preceding years, 
 and no other consideration in money than the rent 
 reserved shall be contained in such lease or agree- 
 ment, it shall be lawful for such assessor to make 
 his assessment according to such rent, any thing 
 before contained to the contrary notwithstanding ; 
 but such assessment shall not be binding, in case it if such 
 shall appear to the commissioners that the said lease sh e a Ti 6 b e 
 or agreement doth not express the full consideration, h ° t ™fif 
 whether in money or value, for the demise, or the R ent. 
 rent bond 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
 
 96 Uides for Assessing Lands, Sec. 
 
 with intent to conceal the annual value of such 
 premises, or to diminish the estimate to be made 
 thereon, or hath been assigned to such tenant, or 
 any former tenant, for any consideration in money 
 or value paid or agreed to be paid : provided always, 
 that regard shall be had to the cases before men- 
 tioned, 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 mentioned, or 
 where the same shall be decreased by reason of any 
 covenant or agreement by the tenant to discharge 
 the landlord'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 agreement, and to the 
 deductions to be made on account of any aid or 
 Suiestobe public rate or assessment before described: provided 
 i^asMss- also, that upon every demise for years of lands made 
 Preserved or *° ^ e Baade in consideration of a rent reserved, 
 Kent, and anc | a i so } n consideration of certain improvements 
 
 for • -i -I 
 
 improve- to be made in the lands demised 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, computed on an average for the 
 whole term granted in expectation of the progres- 
 sive 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
 
 Bides for Assessing Lands, &c. 97 
 
 amount in each year on the said average, whereby 
 the said rent so estimated 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 assess- 
 ment thereupon, 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 circum- 
 stances before 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 deduc- 
 tions as by this Act are allowed ; and the said com- 
 missioners 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 hereinafter 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 commence- 
 ment 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
 
 98 Tenants at Mack Rent. 
 
 contained, and to the satisfaction of the said com- 
 missioners, which valuation shall be in force for the 
 term limited for the continuance 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 expire, 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. 
 Tenants 67. That in case any tenant at rack rent under 
 t£t* any parol demise from year to year, within the 
 par d 7 a period mentioned in the said general rule, or any 
 KS. * tenant who, by reason of any mortgate or other 
 to procure con tract shall not have the custody or possession of 
 
 Leases, to . • , . 
 
 deliver an or the power over any lease or agreement in writing 
 tfST* under which he holds the 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 delivered shall be deemed a com- 
 pliance 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 
 
 Value.
 
 Penalty for False Statements. 99 
 
 according to such rent, anything before contained 
 to the contrary notwithstanding; but such assess- 
 ment 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 demise, 
 or the rent bond fide paid for the same, or that the 
 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 Lands held 
 
 • i ,i under a 
 
 always, that lands held tor a longer period than Tenancy 
 
 , . , j i • j? from Year 
 
 seven years by any tenant under a demise trom toYe&r.or 
 year to year, or at will, shall be estimated and J^Si* 
 assessed at the annual value thereof, unless the ^JJJg, 
 tenant shall show and prove to the satisfaction of Rent be 
 
 fixed on a 
 
 the said commissioners that the same lands are Demise 
 held under a demise which commenced by agree- sevelT 
 ment made and a rent fixed within the period of Years - 
 seven years, on the determination of the former 
 demise thereof, by due notice within the said 
 period. 1 
 
 68. That every person who shall wilfully deliver Penalty on 
 any such account as aforesaid which shall be false, delivering 
 
 1 Those two sections, the 66th and 67th, point out all cases wherein a 
 lease or agreement is to be considered as the criterion of a letting at rack 
 rent. First, it must be a letting within seven years. Second, there must 
 be no other consideration in money than the rent reserved. Third, there 
 must be no covenant for repairs by the lessee. Fourth, the rent must not 
 be less in consideration of repairs done by the lessee. Fifth, it must 
 express the full consideration. Sixth, it must not have been assigned for a 
 valuable consideration. Seventh, there must be no fraudulent intention to 
 conceal the true value.
 
 100 Production of Leases. 
 
 false or who shall wilfully refuse, neglect, or omit to 
 Accounts p roc | uce an y j ease or agreement with intent to 
 
 J a e lue of conceal the annual value of the premises therein 
 or r Snceai- comprised, or to diminish the estimate to be made 
 ingthe thereon, shall forfeit the sum of twenty pounds, 
 thereof. and shall be liable to be charged in treble the duty 
 hereby directed to be charged as aforesaid, com- 
 puted on the annual value of the premises held 
 under such demise, estimated 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 assess- 
 ment accordingly. 
 Tenants in 69. That every tenant of lands, tenements, or 
 ^produce heritages in Scotland shall, within ten days after 
 Eeson tne assessor shall have left at his usual place of 
 Notice ; 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
 
 Production of Leases. 101 
 
 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- 
 production of such lease or agreement or articles 
 in writing, then upon the rent reserved or made 
 payable, according to the account thereof delivered 
 as aforesaid, if he shall be satisfied that the said 
 lands, tenements, or heritages have been bond fide 
 let at the reserved rent notified to him as aforesaid, 
 without other valuable consideration; but in case 
 such assessor shall not be satisfied with the notifica- 
 tion 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 : pro- or leave 
 vided always, that if the farm occupied by such aJustTcV 
 tenant shall be distant more than ten miles from °* x ^ y . 
 the dwelling house of such assessor, it shall be ^j£ a 
 competent to such tenant to lodge his lease or note Case. 
 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 required. 
 
 70. That the said several duties shall be assessed ah Pro- 
 on all lands, tenements, and hereditaments, whether K 58 
 occupied at the time of assessment or not ; and so Xther' 
 far as respects the duties chargeable under Schedule ^Pj ed 
 (A.), in case any lands charged to the said duties 
 shall be unoccupied, and no distress can be found
 
 102 
 
 Houses, Tithes, &c. 
 
 Assess- 
 ments on 
 Houses to 
 be dis- 
 charged 
 for the 
 Period 
 they are 
 unoccu- 
 pied. 
 
 Mode of 
 levying 
 the Duties 
 charged 
 on Tithes. 
 
 Mode of 
 levying 
 
 the Duties 
 
 on the same at the time such duties shall be pay- 
 able, it shall be lawful for the collector of the parish 
 or j)lace 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 there- 
 uj)on 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, shall not be levied on any house which shall 
 be or become unoccupied for such year, or portion 
 of the year, as the same shall be unoccupied, but 
 the assessment thereupon for such year, or jwrtion 
 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. 
 
 71. That where by any assessment the duties 
 shall be charged on tithes or teinds, and the same 
 shall not be paid within the respective times limited 
 by this 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 assess- 
 ment, under and subject to the like powers granted 
 by the said Acts relating to the duties of assessed 
 taxes in other cases. 
 
 72. That when any assessment shall be charged 
 on any composition for tithes or tiends, or any rent
 
 Incorporeal Hereditaments. 103 
 
 or payment in lieu thereof, the occupier of the lands <m Compo- 
 
 • sitions for 
 
 and premises charged with such composition, rent, Tithes, 
 or payment shall be answerable for the duties so JJanors or 
 charged, and may deduct the same out of the next JjgjJJ^' 
 payment on account thereof ; and where any assess- *£j*j. 
 ment shall be charged on the profits of manors or Fisheries, 
 
 . &c. 
 
 royalties, or of markets or fairs, or on tolls, fisheries, 
 or any other annual or casual profits not distrain- 
 able, 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 persons respec- 
 tively by any of the ways and means prescribed by 
 the said Acts relating to the duties of assessed 
 taxes. 
 
 73. That no contract, covenant, or agreement Contracts 
 between landlord and tenant, or any other persons, Landlords 
 touching the payment of taxes and assessments to Tenants or 
 be charged on their respective premises, shall be f^' n ^l' 
 deemed or construed to extend to the duties charged be binding 
 
 contrary to 
 
 thereon under this Act, nor to be binding contrary this Act. 
 to the intent 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 authorised and 
 allowed ; and all such deductions and repayments 
 shall be made and allowed accordingly, notwith- 
 standing such contracts, covenants, or agreements. 
 
 74. That the respective assessors shall make Assessors 
 their assessments on all lands, tenements, and their 
 hereditaments, or heritages, within the limits of mentsjand
 
 104 
 
 Verification of Assessments. 
 
 deliver 
 them with 
 the 
 
 Returns 
 to the 
 Commis- 
 sioners. 
 
 Assessors 
 to apply 
 to Commis- 
 sioners & 
 Surveyors 
 for In- 
 structions. 
 
 Assessors, 
 on bring- 
 ing in 
 their 
 Assess- 
 ments, 
 shall, if 
 required, 
 give 
 
 Notice to 
 Overseers 
 of the Poor 
 to produce 
 the Rate 
 Books. 
 
 those places for which, they are to act, and shall set 
 down therein the full and just annual value of all 
 such lands and premises, estimated in each par- 
 ticular 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 whenever the said assessors shall 
 not be able to make their assessments according to 
 the provisions of this Act, or shall be obstructed 
 therein, it shall be lawful for them to make appli- 
 cation to the said commissioners, or to any inspector 
 or surveyor, who shall severally instruct such 
 assessor in making his assessments, and assist him 
 in the execution of this Act, according to the powers 
 and authorities hereby vested in them respectively. 
 75. That the assessors to be appointed for the 
 said duties in England shall, at the time of bringing 
 in their assessments, if required so to do by any 
 surveyor or inspector of the said duties, or by the 
 respective commissioners, give notice to the over- 
 seers of the poor of the parish or place where they 
 shall act, to produce or cause to be 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,
 
 Verification of Assessments. 105 
 
 and such overseers shall without fail produce such 
 book or books to the said commissioners, 1 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 the said Commis- 
 
 . sioners 
 
 commissioners shall, in case the said surveyor or may 
 inspector shall allege and show to the satisfaction T s a s ™s 8 n e rs 
 of the said commissioners that the said assess- n v d erseers 
 merits or any of them have not been made according *°^? 
 to the directions of this Act, examine the said l j^ f * he 
 assessors, and also the overseers of the poor for the ments. 
 same parish or place, or any of them, being duly 
 summoned for that purpose, on their oaths, touch- 
 in°- the proportions between 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 propor- 
 tion between the rates on the different 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 
 
 1 By the 16th and 17th Vict., cap. 34, sec. 12, clerks to the boards of 
 guardians in Ireland are to transmit to the commissioners of inland revenue 
 annually, copies of the last rato made for the relief of the poor in each union, 
 and in every electoral district or division thereof on or before the 1st day of 
 June in each year. If they neglect doing so they respectively incur a 
 penalty of fifty pounds.
 
 106 
 
 Inspection of Rate Books. 
 
 Inspector 
 or Sur- 
 veyor may 
 rectify 
 
 merits if 
 not duly 
 made. 
 
 Commis- 
 sioners & 
 Officers 
 may 
 inspect 
 public 
 Rate 
 Books, 
 and take 
 Copies or 
 Extracts. 
 
 Penalty 
 for Refusal 
 to permit 
 such 
 inspection. 
 
 which of the properties in the parish or place shall 
 be entitled to be assessed on the profits or on an 
 average of the profits according to this Act ; and the 
 said inspector or surveyor shall carefully examine 
 the assessments made by the same assessors with 
 the last rate made for the relief of the poor, in 
 order that he may the better ascertain whether the 
 said assessments have been made on all the proper- 
 ties situate in each parish, and according to the 
 directions 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. 
 
 76. That the several commissioners, inspectors, 
 surveyors, and assessors acting respectively in the 
 execution of this Act, or any person authorised by 
 them respectively, shall have liberty, from time to 
 time, and at all seasonable times, to inspect and 
 take copies of or extracts 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
 
 Surveys of Lands. 107 
 
 commissioners with any such book when required so 
 to do in pursuance of this Act, such person so offend- 
 ing shall forfeit any sum not exceeding twenty 
 pounds nor less than five pounds. 
 
 77. That it shall be lawful for the assessors in ^JgJ d 
 each parish or place in Scotland, and they are hereby to be 
 
 assisted by 
 
 required, to take to their assistance the schoolmaster the Schooi- 
 in such parish or place, for the purpose of making ™ a d st t e r s b ' e 
 such assessments of the lands and other premises ^™^ d 
 within their respective limits ; and at the time of Jjjj^jf 1 
 bringing in their assessments they shall make oath merits. 
 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 concerning the said assessments which the 
 said commissioners shall require for their infor- 
 mation. 
 
 78. That in cases where the occupier or other Assessors 
 person chargeable shall, upon due notice under this officers to 
 Act, omit to produce an account in writing as afore- Jirvey™ 
 said of the amount of the annual value of the oJder o7 
 property in his occupation, estimated according to ^f ^™j s 
 the general rule in Schedule (A), or such other rules 
 
 in the said schedule as are applicable to such pro- 
 perty, 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,
 
 108 
 
 Objections to Assessments 
 
 Commis- 
 sioners to 
 allow and 
 sign 
 Assess- 
 ments not 
 objected 
 to, and 
 made to 
 their satis- 
 faction. 
 
 On Objec- 
 tion taken, 
 the Com- 
 missioners 
 may 
 rectify 
 Assess- 
 ments. 
 
 Amount of 
 Assess- 
 ments and 
 Day of 
 
 have full power, at all seasonable times in the day- 
 time, to view and examine any lands or other pro- 
 perty chargeable, in order to make a survey thereof, 
 or otherwise 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. 
 
 79. That within a reasonable time after the 
 respective surveyors and inspectors shall have had 
 the examination of the assessments delivered by the 
 assessors, the commissioners shall proceed to take 
 the same into 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 
 contained therein with the full duty which ought to 
 be charged upon them respectively, the said com- 
 missioners shall allow and sign such assessments: 
 that in case the surveyor or inspector shall object to 
 any such assessment, and shall apply for a revision 
 thereof, suggesting in writing to the commissioners 
 any error, mistake, or fraud in making the same, it 
 shall be lawful for the said commissioners, accord- 
 ing to the best of their judgment, to rectify such 
 assessment, so that the duty may be fully charged. 
 
 80. That so soon as the assessments for any 
 parish or place under Schedules (A.) and (B.) shall 
 be allowed and signed as aforesaid the commissioners
 
 Objections to Assessments. 109 
 
 shall cause notice thereof, and of the day for hear- Appeal to 
 ing appeals therefrom, to be given in such manner 
 as they shall judge expedient, which notice may be 
 given either by delivering a copy of such assess- 
 ment to the assessor of such parish or place, for the 
 inspection of the parties charged thereby, together 
 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 clay of appeal so fixed. 
 
 81. That if upon appeal any dispute shall arise T f h -f v J lue 
 touching the annual value of any lands, tenements, may be 
 hereditaments, or heritages, and the commissioners 1 tained by 
 shall deem it necessary that a valuation thereof valuation 
 should be taken and made by any person of skill, Jjy °r der 
 it shall be lawful for them to direct the appellant Commis- 
 
 J - A sioners. 
 
 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 deter- 
 
 1 By the 16th and 17th Vict., cap. 34, sec. 21, appeals against assessments 
 in Ireland are to be heard and determined by the commissioners for special 
 purposes appointed by the treasury. And by the 55th section of the same 
 Act, a person having removed out of the district in which he is charged may 
 appeal to the commissioners for the district to which he has removed, and 
 the commissioners in the latter districts have the same power and authority 
 in adjudicating as is possessed by said commissioners acting in the district 
 where the assessment is made. This latter clause was passed with a view 
 to the convenience of the public. Under the original Act, persons having 
 removed before their appeal was determined would be obliged to come befoi'e 
 the commissioners where the assessment was made, even had they to travel 
 three hundred miles for the purpose. By the above section it will be seen 
 that that inconvenience is removed.
 
 110 
 
 Appeal. 
 
 By whom 
 the costs 
 of such 
 Valuation 
 are to be 
 paid. 
 
 In case of 
 
 Appeal, 
 
 Occupier 
 
 showing 
 
 Lease, or 
 
 if no 
 
 Lease 
 
 proving 
 
 his annual 
 
 Rent, 
 
 Commis- 
 
 mination 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 judg- 
 ment : provided always that it shall be competent 
 to the said commissioners, in every such case where 
 the valuation so made shall exceed the value put 
 upon the 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 
 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 receipt, on delivering to him such certificate 
 together with the receipt and voucher for such 
 payment. 
 
 82. That if on appeal the occupier of any pre- 
 mises 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 agree- 
 ment in writing, the annual amount of the rent at
 
 Abatements 111 
 
 which such premises are let, it shall be lawful for may 
 
 T"pdllCG till* 
 
 the said commissioners, in case such rent hath Rate. 
 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 cloth express the full considera- 
 tion for the demise under which such occupier shall 
 hold the same, or that the rent bond fide paid by 
 such occupier for the same hath been duly shown 
 to them in evidence, and that such demise is made 
 wholly in consideration of such reserved rent, with- 
 out any intention to conceal or diminish the annual 
 value of such premises, or other fraudulent inten- 
 tion whatever, to abate and deduct from such 
 assessment so much as in their judgment will 
 reduce the rate to a just rate on such rent : where 
 provided always that if it shall appear to the said as a S e S sed r at 
 commissioners that any lands, tenements, heredita- lvalue, 
 ments, or heritages shall have been assessed at an J^ 8 ^ 8 * 
 annual value less than the actual rent at which the ^ d recti " 
 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, heredita- 
 ments, or heritages. 
 
 83. That whenever, by any flood or tempest, Relief to 
 loss shall be sustained on the growing crops, or on to oSu- ed 
 the stock on lands demised to a tenant at a reserved g^""^ 
 rent, without fine or other sum paid, given, or for Losses
 
 112 
 
 Abatements. 
 
 caused by 
 Flood or 
 Tempest. 
 
 The like 
 Relief ex- 
 tended to 
 Occupiers 
 and 
 
 Owners 
 where the 
 Owners 
 are incapa- 
 ble of 
 
 contracted 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 commissioners 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 be 
 lawful for the said commissioners to abate in the 
 assessment 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 
 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 assessment made in respect of the property on 
 the said lands for the cause aforesaid. 
 
 84. That whenever from the cause aforesaid the 
 like loss shall be sustained on the lands of any infant, 
 idiot, lunatic, or other proprietor incapable of con- 
 senting to any abatement in the rent as aforesaid, 
 being in the occupation of any such tenant as afore- 
 said, and the same shall be proved on oath before
 
 Abatements. 113 
 
 the said commissioners to their satisfaction, it shall consent- 
 be lawful for them to abate in the assessment made ^{[ a £ 
 in respect of the occupation of the said lands, and g^J of 
 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 pro- 
 prietor of full age and of sound mind, and capable 
 of such consent as aforesaid. 
 
 85. That whenever from the cause aforesaid the Abate- 
 like loss shall be sustained on lands in the occupa- aS?^ 
 tion of the owner, and the same shall be proved on ment f 
 
 it/>t*i • case oi 
 
 oath beiore the said commissioners to their satisfac- Losses on 
 tion, it shall be lawful for them to abate in the the occu- 
 several assessments made in respect of the property owners . 
 in or occupation of the said lands, and to discharge 
 the whole or any part of the said respective 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 proportionate abatement had been 
 made to such tenant under the circumstances of -the 
 said loss. 
 
 86. That if any person shall be guilty of making Penalty 
 any false claim for such abatement as aforesaid, or faLTck"^ 
 si i all be guilty of any fraud or contrivance in making { ™ h ™ c}x 
 such claim, or in obtaining any such abatement, or ment. 
 shall fraudulently 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 
 n
 
 114 
 
 Duration of Assessments. 
 
 First As- 
 sessment 
 under 
 Schedules 
 (A.) and 
 (B.) to 
 remain in 
 force for 
 Three 
 Years ; 
 
 of the lands in his occupation, on account of such 
 loss, with intent fraudulently to obtain any such 
 abatement, he shall forfeit the sum of fifty pounds, 
 and 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 intent 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. 
 
 87. 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 exemptions 
 and allowances for the second and third years
 
 Duration of Assessments. 115 
 
 respectively 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 payment of such 
 instalments, subject nevertheless to be varied and 
 altered in the following cases ; (videlicet,) 
 
 First — If the inspector or surveyor shall find or unless the 
 discover that any person hath been under-rated underrated 
 in such assessment, or omitted to be charged Shave 6 * 1, 
 therein for the first year, or hath obtained an obtained 
 
 J ' an exemp- 
 
 exemption or allowance for the first year which tfonto 
 
 x d . which he 
 
 ouffht not to be allowed for the second or third is not en- 
 year, it shall be lawful for such inspector or 1 e ' 
 surveyor to surcharge such assessment for the 
 second or third year, in like manner in all 
 respects as he is authorized to surcharge the 
 assessment under the like circumstances for the 
 first year of assessment, provided that such sur- 
 charge 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 assessment for the 
 first year was, in the particular surcharged, 
 deficient through the wilful default or neglect of 
 the party to be charged : 
 Second. — If any person not chargeable in the first r a Per- 
 year of assessment shall become chargeable in charge- 
 the second or third year it shall be lawful for the ^ le j° the 
 
 ^ First Year 
 
 assessor, inspector, or surveyor to require the become so 
 like returns, and to proceed to the assessment of quentiy; 
 such person in like manner for the second or
 
 116 Duration of Assessments. 
 
 third year, as if the whole assessment of the 
 parish, place, or district had commenced in that 
 year : 
 or in case Third. — If any person shall find himself aggrieved 
 of Appea. -^y £j ie continuance of such assessment for the 
 second or third 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 pay- 
 ment 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 com- 
 missioners 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 respec- 
 tively in like manner as any other payments 
 under this Act may be made to them : 
 Assess- Fourth. — It shall be lawful for the respective col- 
 be e coi- may lectors to levy and gather the assessment for the 
 Jnd&^ra second and third years respectively on the 
 theTBook occupiers for the time being by the same rate 
 delivered r book which shall have been delivered to them 
 Year. for the first year, unless the commissioners shall 
 
 revoke the appointment of the said collectors, or
 
 Duration of Assessments. 117 
 
 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 Commia- 
 be made for each year, and delivered to the Duplicates 
 proper officer for receipt and at the head office f ° r ^ e 
 for stamps and taxes, containing the like particu- Year - 
 lars for the second and third years respectively 
 as are herein required for the first year of assess- 
 ment, 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 assess- 
 ment, or increasing or diminishing the duty 
 according to circumstances, or for levying the 
 same, shall be in force for the second and third 
 years respectively, in respect of the sums to be 
 levied in those respective 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 regulations of this Act. 
 
 88. That the duties hereby granted, contained Duties in 
 in the Schedule marked (C), shall be assessed and (c.^and 
 charged under the following rules, which rules f^ ed 
 shall be deemed and construed a part of this Act, part of this 
 and to refer to the said last-mentioned duties as if 
 the same had been inserted under a special enact- 
 ment.
 
 118 Annuities, Dividends, &c. 
 
 so**, (c.) SCHEDULE (C.) 
 
 Rules. 
 
 Mules for assessing and charging the Duties under 
 Schedule (C.J 
 
 By whom 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, therein charged, on behalf of 
 the persons, corporations, companies, or societies 
 entitled thereto, their executors, administrators, 
 successors, or assigns, and shall be assessed by 
 the commissioners hereby authorized or appointed 
 To what for those purposes ; and shall extend to all public- 
 Duty ex- annuities whatever payable in Great Britain out 
 of any public revenue in Great Britain or else- 
 where, and to all annuities payable in Ireland 
 out of the revenue of the United Kingdom, to or 
 for the use or benefit of any person not resident 
 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 follow- 
 ing cases of exemption from the said duties ; viz. 
 stock of First. — The stock, dividends, 1 or interest of any 
 soSeties friendly society legally established under any act 
 exempted. f p ar ii ame nt relating to friendly societies ; pro- 
 vided it shall appear by the rules of any such 
 society deposited or to be deposited with the 
 commissioners for the reduction of the national 
 
 1 Profits under Schedule (D.) are also exempt— 16th & 17th Vict., c. 34, sec. 49-
 
 Exemptions. 119 
 
 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 
 nominated 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 invested 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 : ^ 
 Second.— The stock or dividends of any savings stock of 
 bank established or to be established under the |an£? "ex- 
 provisions of an Act passed in the ninth year of em P tecL 
 the reign of King George the Fourth, intituled 
 " An Act to consolidate and amend the Laws 
 " relating to Savings Banks," arising from invest- 
 ments 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 belonging 
 to any depositor or to any charitable institution : 
 Third. — The stock or dividends of any corporation, Stock of^ 
 fraternity, or society of persons, or of any trust institu- 
 established for charitable purposes only ; or empted . 
 which, according to the rules or regulations 
 established by act of parliament, charter, decree,
 
 120 Exemptions. 
 
 sched. (0.) 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 pur- 
 poses 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 pur- 
 pose 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 
 sj:>ecial purposes by any agent or factor on the 
 behalf of any such corporation, fraternity, or 
 society, or by any of the members or trustees : 
 stock in Fourth. — The stock or dividends transferred to the 
 oAhe accounts in the books of the Bank of England in 
 
 or r of S the 7, the name or under the description of the lord high 
 Commis- treasurer of England or of the commissioners of 
 
 sioners for ~ 
 
 Reduction Her Majesty 's treasury, or the commissioners for 
 National the reduction of the national debt, in 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 commissioners 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 :
 
 Mode of Charging Annuities. 121 
 
 Fifth. — The stock or dividends belonging to Her ^^ 
 Majesty, in whatever name the same may stand gto — e 
 in the books of the Bank of England, and also the longing to 
 stocks or dividends of any accredited minister of j e Sy,orto 
 any foreign state resident in Great Britain, pro- JStere. 
 vided 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. 
 
 89. And for the assessing and charging of the The Bank 
 
 £ \ T -p> ofEngland 
 
 said annuities payable to the company of the Bank and South 
 of England and to the South Sea Company respec- P anies°™i"d 
 tively, at the receipt of the exchequer as aforesaid, mfsskJnTis 
 and the profits attached thereto respectively, and 5f a ^ al 
 also for the assessing and charging of all annuities Debt to 
 
 . 7, i • » deliver 
 
 payable by the commissioners for reduction ot the Accounts 
 
 national debt, and the dividends and shares of all Annuities 
 
 other annuities, payable out of any public revenue, Sty* * 
 
 which are or shall be intrusted for payment to the j^^i 
 
 companies of the Bank of England and South Sea totheCom- 
 
 -i ° . missioners 
 
 respectivelv ; be it enacted, that the respective forasses- 
 
 • x- J • • 1 • sing the 
 
 companies, corporations, and commissioners having same. 
 the distribution 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 commissioners, ap- 
 pointed 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
 
 122 Mode of Charging Annuities. 
 
 attached to the same, which shall be paid to the 
 said companies respectively, in respect of their cor- 
 porate stock, and of such dividends and shares of 
 annuities as shall be intrusted to any of such com- 
 panies, corporations, or commissioners, for payment 
 to the persons, corporations, and companies entitled 
 thereto, and the amount of duty chargeable thereon 
 at the rate before directed, without deduction on any 
 pretence whatever, except as herein is allowed, dis- 
 tinguishing therein the separate account of each per- 
 son, corporation, company, and society entitled unto 
 any part, dividend, or share of such annuities respec- 
 tively, as the same shall stand in the books of the 
 said respective companies, or at the said exchequer, 
 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 dis- 
 tinctly charged and assessed 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 assess- 
 ments, signed by them respectively, to the said 
 commissioners for special purposes; and the said 
 commissioners for special purposes shall forthwith 
 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 assessment, together with the pro- 
 per title or description of the corporation, company,
 
 Annuities, &c, Payable in Ireland. 123 
 
 or persons having the distribution or intrusted 
 with the payment of such annuities, dividends, and 
 shares respectively; and they shall transmit one of 
 such certificates to the respective commissioners for 
 making such assessments, and the other certificate 
 to the head office for stamps and taxes in England. 
 
 90. And for the assessing and charging of the p™^ 
 annuities, dividends, and shares of annuities payable Annuities 
 by the governor and company of the Bank of Ireland dends pay . 
 out of the public revenue of the United Kingdom to ^ k at ? e 
 persons not resident in Ireland, be it enacted, that \^J n 
 in every case in which payment of any such annul- Persons 
 ties, dividends, and shares of annuities as last dentjn ^ 
 aforesaid shall be demanded or applied for by any d r e i^er a° 
 attorney, agent, trustee, or other person for or on g£»»- 
 the behalf or for the use or benefit of any person not 
 resident in Ireland, the person demanding or apply- 
 ing for the payment of such annuities, 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 applicant, 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 resident in Ireland, within 
 the intent and meaning of this Act, at the time when 
 such annuities, dividends, and shares respectively
 
 124 Annuities, &c, Payable in Ireland. 
 
 Bank of became payable ; and in every case in which pay- 
 require a ment of any such annuities, dividends, or shares of 
 tion where annuities shall be demanded or applied for by any 
 ifr n Dil?- es P erson f° r or on the behalf of any other person, 
 dends are under or by virtue of any letter or power of attornev, 
 
 receivable 1 -i i •* r J 7 
 
 under a or other delegated authority, the said governor and 
 
 Attorney, directors, or the cashier or other officer of the said 
 
 bank, having the payment of any such annuities, 
 
 dividends, or shares of annuities, shall, before paying 
 
 the same, require such declaration and statement to 
 
 On Re- be made and delivered as hereinbefore directed ; 
 
 Parties anc ^ if the person demanding or applying for such 
 
 Annuitie^ P a y m ent shall refuse to make or sign and deliver 
 
 to be such declaration and statement on beins* required to 
 
 deemed . 
 
 not resi- make and deliver the same as aforesaid, the person 
 Ireland, for whom or on whose behalf he shall demand or 
 apj)ly for such payment shall be deemed to be not 
 resident in Ireland, and such annuities, dividends, 
 or shares of annuities shall be charged accordingly 
 Proviso, with the duties granted by this Act: provided 
 always, that no person (other than a member of 
 either House of Parliament, entitled to be exempted 
 from the duties of assessed taxes, under the provi- 
 sions 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 
 meaning 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.
 
 Annuities, &c, Payable in Ireland. 125 
 
 91. That whenever it shall appear by any such Commis- 
 
 declaration or statement as aforesaid, that any such £akeAs° 
 
 annuities, dividends, or shares of annuities are pay- JfoutSs 8 
 
 able by the said governor and company of the Bank ^ s ^J ui * 
 
 of Ireland, to or for the use or benefit of any person Dividends 
 
 ' . J x payable at 
 
 not resident in Ireland, and also whenever any per- the Bank 
 
 , . » ip i • , • of Ireland 
 
 son applying for payment ot any such annuities, to persons 
 dividends, or shares of annuities shall refuse to dentin 1 
 make or sign and deliver such declaration and inland, 
 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 re- 
 spect of all such annuities, dividends, and shares of 
 annuities, and shall make out and transmit their 
 certificates of such assessments in like manner as is 
 hereinbefore provided with respect to the assess- 
 ments to be made by the commissioners appointed 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 an- 
 nuities, dividends, or shares of annuities shall be pay- 
 able 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 hereinbefore 
 directed, by reason of the fact of such non-residence 
 not having been made to aj^pear to them in manner 
 aforesaid, such annuities, dividends, and shares 
 which have been received or become payable in the 
 preceding year, shall be accounted for in Great 
 Britain by the person entitled thereto, or beneficially
 
 126 Annuities, &c, Payable in Ireland. 
 
 interested 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 92. That if any person shall receive of the gover- 
 
 ting to *" nor and company of the Bank of Ireland any annuity, 
 
 daStfon 6 dividend, or share of annuity payable out of the 
 
 on recei- puo ii c revenue of the United Kingdom, for or on the 
 
 ving An- r ° 
 
 nuities or behalf of or for the use or benefit of any person not 
 in Ireland resident in Ireland, without previously delivering 
 of peiins to the cashier of the said Bank the declaration and 
 denuhere. statement by this Act directed to be delivered in 
 such case, or if any person shall make, sign, or de- 
 liver 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, 
 Penalty dividend, or share of annuity ; and if any person 
 lentDecia- shall wilfully and fraudulently omit to deliver such 
 DellceTo declaration and statement, or shall wilfully make, 
 evade the sign, or deliver any false declaration or statement, 
 or shall make or practice any fraudulent contrivance 
 or device whatever, with intent to defraud Her 
 Majesty of the duty chargeable under this Act on 
 any such annuity, dividend, or share of annuity as 
 
 Duty.
 
 Retaining Duties on Annuities , &c. 127 
 
 aforesaid, he shall forfeit the sum of one hundred 
 pounds over and above treble the amount of the said 
 duty. 
 
 93. That the respective corporations, companies, Companies 
 and persons entitled unto such annuities and profits ^l retain 
 attached thereto, or intrusted with the payment of jessed. 
 the annuities, dividends, or shares of such public 
 annuities as are hereinbefore 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 annui- 
 ties, dividends, and shares aforesaid shall become 
 payable, and before payment thereof), set apart and 
 retain the amount of duty so assessed for the pur- 
 poses of this Act ; and every such setting apart and 
 retaining of the said duties shall be deemed a pay- 
 ment thereof by and on the behalf of the persons, 
 corporations, and companies entitled unto the said 
 annuities, dividends, and shares respectively; and 
 all persons, corporations, and companies entitled to 
 such annuities, or profits attached thereto or to any 
 part thereof, or to such dividends or shares of annui- 
 ties as aforesaid, are hereby required, on receipt of 
 the residue of the said annuities, profits, dividends, 
 and shares, over and above the duties so assessed, 
 to allow such payments in respect of the said assess- 
 ments ; and the corporations and persons having 
 the distribution of such annuities, or intrusted with 
 such payments, shall be and are hereby acquitted 
 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.
 
 th 
 
 e Bank. 
 
 128 Charging Small Dividends, 
 
 94. That all moneys so set apart at the Bank of 
 England, the Bank of Ireland, and the South Sea 
 House respectively, and by the commissioners for 
 the reduction 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 hereinafter 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 commis- 
 sioners making such assessment ; and the governor 
 and company of the Bank of England shall also 
 cause the amount of such assessment as shall from 
 time to time be charged on the trading profits of the 
 said company to be paid into the said account. 
 How small 95. That in respect of any of the annuities, divi- 
 shall be dends, and shares of annuities, chargeable under 
 c arg " Schedule (C.) by the respective commissioners 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, dividends, 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 hereinbefore
 
 Assessment of Colonial Dividends, &c. 129 
 
 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 shil- 
 lings, 1 and which shall be paid without such assess- 
 ment, shall be duly returned in the manner before 
 directed, under the penalty before contained. 
 
 96. That every person (other than the governor with the 
 and company of the Bank of England, the directors J^cXniai 
 of the East India Company, and the commissioners f^ ltiea 
 for the reduction of the national debt,) intrusted d . eliver 
 
 . . ' Accounts 
 
 with the payment of annuities, or any dividends or thereof, 
 shares of annuities, payable out of the public 
 revenue of any colony or settlement 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, divi- 
 dends, 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 
 authorized 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 
 
 1 By the 26th and 27th Vict, cap. 33, sec. 24, dividends amounting to 
 less than fifty shillings for the half-year are chargeable.
 
 130 Assessment of Colonial Dividends, &c. 
 
 amount of annuities, dividends and shares payable 
 Commis- by them respectively ; and the said commissioners 
 spS f ° r f° r special purposes shall make an assessment 
 S^make 3 ^ nereon under Schedule (C.) at the rate before pre- 
 Assess- scribed, subject to diminution on occasion of any 
 
 ments . , - . . 
 
 thereon, exemptions to be allowed by the said commissioners 
 for sj)ecial purposes, 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, dividends, 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 commis- 
 sioners for special purposes, as are before directed 
 in respect of annuities payable out of the public 
 revenue of the United Kingdom : provided always, 
 that the 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 aforesaid with the re- 
 ceiver general of stamps and taxes, and shall be 
 answerable for such payment, and which duty so 
 assessed shall, in default of such payment, be recov- 
 erable 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 refuse to deliver an
 
 Exchequer Sills. — India Bonds. 131 
 
 account of his name and residence in the manner 
 herein directed, or, after demand, shall neglect or 
 refuse 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 pay- 
 ment 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 
 chargeable on such annuities, shares, or dividends. Securities 
 97. That any interest payable out of the public SLofce- 
 revenue on securities issued or to be issued at the JJheVpub- 
 exchequer, or other public office, by whatever names JJnd&Si 
 such securities shall be called, shall be charged to Bonds, to 
 
 be charged 
 
 the said duties under the rules contained in Schedule under 
 (C), by the commissioners for assessing the profits (c.) 
 of offices in the said exchequer or other office afore- 
 said at which the same shall be made payable, 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 hereinbefore appointed for that 
 purpose, which said commissioners 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 commissioners respectively 
 hereby authorized to execute this Act in relation to 
 such securities and bonds as aforesaid shall appoint 
 assessors and collectors of the said duties arising 
 from such securities and bonds from and amongst 
 the officers intrusted with the payment or discharge
 
 132 Exchequer Bills. — India Bonds. 
 
 of such securities and bonds, who shall respectively 
 at the time of payment or 'discharge thereof com- 
 pute the duty thereon, and after such computation 
 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 
 assessment; and every person receiving or pur- 
 chasing 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 charge- 
 able 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 in- 
 terest were then due and charged to the said duty ; 
 and the like computation and assessment 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 for- 
 mer 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 
 computed on the interest payable on the said for- 
 mer security or bond. 
 Claims of 98. That all claims of exemption under any of 
 
 JionTbe the rules contained in Schedule (C.) from the said
 
 Mode of Claiming Exemptions. 133 
 
 duties on annuities, dividends, and shares of annui- made to 
 
 ties, payable out of the revenue of the United King- miLioTers 
 
 dom, shall be made to the commissioners for special pjJjK? 
 
 purposes at the head office for stamps and taxes in JXiiow? 
 
 England, according to the following rules ; videlicit, in s Kules 
 
 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 cognizable 
 before the said commissioners, 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, divi- 
 dends, 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 authorized to receive the said annuities, 
 dividends, and shares on behalf of the said claim- 
 ants ; and such payment shall be made in like 
 manner as is hereinbefore provided with respect 
 to allowances to be granted under Number V. of 
 Schedule (A.) of this Act.
 
 134 Duties on Trades and Professions. 
 
 Penalty 99. That if any person shall, with intent to de- 
 
 forfrauflu- fraud Her Maj - estyj Msely or fraudulently make 
 
 Exem in - g an J c ^ ami to De exempted, either in his own behalf 
 tions of or an y other, from the duty charged on such annui- 
 ties, or any dividends 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. 
 Duties in 100. That the duties hereby granted, contained 
 
 (D.)! and in the Schedule marked (D.), shall be assessed and 
 deemed charged under the following rules, which rules 
 Part of the ^jj fee 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. 
 
 am (d.) SCHEDULE (D.) 
 
 Rules. 
 
 To what The said last-mentioned duties shall extend to every 
 Ltendsf description of property or profits which shall not 
 whom y to De contained in either of the said Schedules (A.), 
 be paid. (B.), or (C), and to every description of employ- 
 
 ment of profit not contained in Schedule (E.), and 
 not specially exempted from the said respective 
 duties, and shall be charged annually on and 
 paid by the persons, bodies politic or corporate, 
 fraternities, fellowships, companies, or societies, 
 whether corporate or not corporate, receiving or 
 entitled unto the same, their executors, adminis- 
 trators, successors, and assigns respectively.
 
 Duties on Trades. 135 
 
 Mules for ascertaining the said last-mentioned scied. (D.) 
 
 liules. 
 
 duties in the particular cases herein mentioned. 
 
 Rules for 
 ascertain- 
 First Case. — Duties to be charged in respect of Duties 3 
 any trade, manufacture, adventure, or concern jaj^f' 
 in the nature of trade, not contained in any F//] 
 other schedule of this Act. 
 
 RULES. 
 
 First. — The duty to be charged in respect thereof computa 
 shall be computed on a sum not less than the full Doty on 
 amount of the balance of the profits or gains of Trade - 
 such trade, manufacture, adventure, or concern 
 upon a fair and just average of three years, end- 
 ing 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 assessed, charged, and paid without 
 other deduction than is hereinafter allowed : pro- 
 vided always, that in cases where the trade, manu- 
 facture, 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 where the trade, 
 manufacture, adventure, or concern shall have 
 been set up and commenced within the year of
 
 136 
 
 Duties on Trades. 
 
 Sched. (D.) 
 Rules. 
 
 To whom 
 the Duty 
 extends. 
 
 Deduc- 
 tions not 
 to be 
 allowed. 
 
 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 respec- 
 tively, in Great Britain or elsewhere, as aforesaid; 
 except always such adventures or concerns on or 
 about lands, tenements, hereditaments, or heri- 
 tages, as are mentioned in Schedule (A.), and 
 directed to be therein charged : 
 
 Third. — In estimating the balance of profits and 
 gains chargeable 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, manufacture, adventure, or concern 
 nor for any sum expended for the supply or repairs 
 or alterations of any implements, utensils, or 
 articles employed for the jmrpose 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 connected with or arising out 
 of such trade, manufacture, adventure, or concern; 
 nor on account of any capital withdrawn there- 
 from ; nor for any sum employed or intended to 
 be employed as capital in such trade, manufacture,
 
 Duties on Professions. 137 
 
 adventure, or concern ; nor for any capital em- ScJ f^ D -J 
 ployed in improvement of premises occupied for — 
 the purposes of such trade, manufacture, adven- 
 ture, 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 commissioners 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 No jDeduc- 
 and gains arising as aforesaid no deduction shall annual 
 
 • Interest 
 
 be made on account of any annual interest, or any 
 annuity or other annual payment, payable out of 
 such profits or gains. 
 
 Second Case.— The duty to be charged in l^®***. 
 respect of professions, employments, or voca- via.] ' 
 tions, not contained in any other schedule 
 of this Act. 
 
 RULES. 
 
 First. — The said duty on employments shall be con- To what 
 strued to extend to every employment by retainer s h a ii 
 in any character whatever, whether such retainer exten ■ 
 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 :
 
 138 
 
 Duties on Professions. 
 
 Sched. (D.) 
 Eules. 
 
 Computa- 
 tion of 
 Duty on 
 Profes- 
 sions. 
 
 Certain 
 Rules of 
 the First 
 Case to 
 extend 
 to the 
 Second. 
 
 Second. — The duty to be charged shall be computed 
 at a sum not less than the full amount of the 
 balance of the profits, 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, 1 
 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 resj>ect of the period 
 of average, in the cases of setting up and com- 
 mencing such profession, employment, or vocation 
 within the period herein limited : 
 
 Third. — The third and fourth rules in the first case 
 shall also extend to the profits arising under the 
 second case, as far as they are applicable. 
 
 1 By the 16 and 17 Vict., cap. 34, sec. 48, it is enacted that the profits on 
 professions, employments, and vocations shall be computed on a sum not less 
 than the full amomit of the balance of the profits, gains, and emoluments 
 upon a fair and just average of three years instead of one year, as enacted i n 
 the above clause. 
 
 Clergymen op the Chdech of England. — Many of the clergy of the 
 Established Church receive certain emoluments either from Queen Anne's 
 Bounty or the Ecclesiastical Commissioners. Stipends thus received need 
 not be returned to the district assessor to be charged to the income tax, as in 
 all cases the tax is deducted from the stipends on being paid over to the reci- 
 pients. The reason is, that the revenue of those corporations is assessed to 
 the income tax before it comes into their hands. When, however, clergymen 
 receive pew rents or voluntary offerings from their congregations, in all such 
 cases returns of the actual amount received must be made. 
 
 Dissenting Clergymen.— The dissenting clergy are paid for their minis- 
 trations either from pew rents or the voluntary offerings of the congregation, 
 or by a combination of the two. Incomes thus derived are chargeable on the 
 6ums really received on an average of three years. The 52nd sec. of 16 and 
 17 Vict., cap. 34, authorizes an allowance to clergymen of all denominations 
 for expenses necessarily incurred in the performance of their duties.
 
 Computation of Profits. 139 
 
 Sehed. (D.J 
 
 Bides applying to both the preceding Cases. «*j 
 
 First.— In estimating the balance of the profits or d-Jo^ 
 gains to be charged according to either of the to* ^ fa 
 first or second cases, no sum shall be set against Rrstana 
 or deducted from, or allowed to be set against or c e a c s °™ 
 deducted from, such profits or gains for any dis- 
 bursements or expenses whatever, not being 
 money wholly and exclusively laid out or ex- 
 pended for the purposes of such trade, manufac- 
 ture, adventure, or concern, or of such profession, 
 employment, or vocation ; nor for any disburse- 
 ments 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 
 hereinafter mentioned ; nor for any sum expended 
 in any other domestic or private purposes, dis- 
 tinct from the purposes of such trade, manufac- 
 ture, adventure, or concern, or of such profession, 
 employment, or vocation: 
 Second.— The computation of the duty to be charged d^<j 
 in respect of any trade, manufacture, adventure, be com- 
 or concern, or any profession, whether carried on exclusive 
 by any person singly or by any one or more per- p rofi e ts of 
 sons jointly, or by any corporation, company, Lands - 
 fraternity, or society, shall be made exclusive of 
 the profits or gains arising from lands, tenements,
 
 140 
 
 Partnership Concerns. 
 
 Sched. (D.) 
 Rules. 
 
 Duty on 
 Trade 
 carried on 
 by Two 
 or more 
 Persons, 
 how to be 
 charged. 
 
 [See Sched. 
 (G.) No. 
 XIII.] 
 
 or hereditaments occupied for the purpose of 
 such profession, trade, manufacture, adventure, or 
 concern : 
 Third. — The computation of duty arising in respect 
 of any trade, manufacture, adventure, or concern, 
 or any profession, carried on by two or more per- 
 sons jointly, shall be made and stated jointly and 
 in one sum, and separately and distinctly from 
 any other duty chargeable on the same persons, 
 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 prece- 
 dent partner shall not be an acting partner, then 
 of the precedent 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 always, that 
 where no such partner shall be resident in Great 
 Britain, then the statement shall be prepared and 
 delivered by their agent, manager, or factor resi- 
 dent in Great Britain, jointly for such partners, 
 and such joint assessment shall be made in the
 
 Partnership Concerns. 141 
 
 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 con- 
 cerns ; provided that if any partner being entitled 
 to exemption shall declare the proportion of his 
 share in such partnership, trade, profession, or 
 concern, in order to a separate assessment 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, ac- 
 cording to the amount of the profits and gains of 
 such partnership : provided also, that any joint 
 partner in such trade, profession, 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 commis- 
 sioners 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 infor- 
 mation and evidence, as they are hereby entitled 
 to require from the precedent partner : 
 Fourth. — If amongst any persons engaged in any in case of 
 trade, manufacture, adventure, or concern, or in pJtnsn 
 any profession, in partnership together, any J ie b ^ uty 
 change shall take place in any such partnership, jJj?S£ 
 cither by death, or dissolution of partnership as antecedent 
 to all or any of the partners, or by admitting any change.
 
 142 Where Duties are to be Charged, 
 
 sched. (d.) other partner therein, before the time of making 
 
 Hides. .,., . , „ i»ii 
 
 the assessment, or withm the period tor 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 
 partnership, or any of such j^artners, or any 
 person succeeding to such profession, trade, manu- 
 facture, adventure, or concern, shall be computed 
 and ascertained according to the profits and gains 
 of such business derived during the respective 
 periods herein mentioned, notwithstanding such 
 change therein or succession to such business as 
 aforesaid, unless such partners, or such person 
 succeeding to such business as aforesaid, shall 
 prove, to the satisfaction of the respective com- 
 missioners, that the profits and gains of such 
 business have fallen short or will fall short from 
 some specific cause, to be alleged to them, since 
 such change or succession took place, or by reason 
 thereof : 
 Duties to Fifth. — Every statement of profits to be charged 
 inOne lgec under this schedule shall include every source so 
 Scept 0n ' chargeable on the person delivering the same on 
 where the ^is own account, or on account of any other person ; 
 person is an d every person shall be chargeable in respect 
 
 engaged in >j ± •-> 
 
 different of the whole of such duties in one and the same 
 
 Concerns , . . . n , . , . , 
 
 in Trade division, and by the same commissioners, (except 
 
 piaceT* in cases where the same person shall be engaged 
 
 in different partnerships, or the same person shall 
 
 be engaged in different concerns relating to
 
 Uncertain Profits. 143 
 
 trade or manufacture in divers places, in each of sched. (d.) 
 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 per- 
 son 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, fellow- 
 ship, fraternity, company, or society would be 
 chargeable, if acting on his or their own behalf. 
 
 Third Case. — The duty to be charged in respect [Sees<hed. 
 of profits of an uncertain annual value not ix\ 
 charged in Schedule (A.) 
 
 First. — The duty to be charged in respect thereof 
 
 shall be computed at a sum not less than the full Computa- 
 amount of the profits or gains arising therefrom DuVon 
 within the preceding year, ending as in the first Profit^" 1 
 case, to be paid on the actual amount of such 
 profits or gains, without any deduction : 
 
 Second. — The profits on all securities bearing in- 
 terest payable out of the public revenue (except On inte- 
 securities before directed to be charged under the being™ 1 
 rules of Schedule (C), and on all discounts, and annuaI 
 on all interest of money, not being annual interest, 
 payable or paid by any person whatever, shall be 
 charged according to the preceding rule in this 
 case :
 
 144 Irish, Colonial, and Foreign Securities. 
 
 OnDealers 
 in Cattle 
 and Sellers 
 of Milk. 
 
 sched. (D.) 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 commissioners 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. 
 
 Computa- 
 tion of 
 Duty from 
 Securities 
 in Ireland, 
 in the 
 Colonies, 
 &c., and 
 Foreign 
 Securities. 
 
 [See Sched. 
 (G.) Jfos. 
 X. XL] 
 
 Fourth Case.— The duty to be charged in 
 
 respect of interest 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 Schedule (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.
 
 Irish, Colonial, and Foreign Securities. 145 
 Fifth Case. — The duty to be charged in respect saw*, (d.j 
 
 . Jlules. 
 
 of possessions in Ireland, or in the British — 
 Plantations in America, or in any other of Her tion of 
 Majesty's dominions out of Great Britain, and p^L™ 11 
 foreign possessions. Sand 
 
 The duty to be charged in respect thereof shall be £e 
 
 <> o i Colonies, 
 
 computed on a sum not less than the full amount &c. 
 of the actual sums annually received in Great 
 Britain, either for remittances from thence pay- 
 able in Great Britain, or from property imported 
 from thence into Great Britain, or from money or 
 value received in Great Britain, and arising from 
 property which shall not have been imported into 
 Great Britain, or from money or value so received 
 on credit or on account in respect of such remit- 
 tances, property, money, or value brought or to 
 be brought into Great Britain, computing the 
 same on an average of the three preceding years, 
 as directed in the first case, without other deduc- 
 tion or abatement than is herein before allowed 
 in such case. 
 
 Sixth Case. — The duty to be charged in respect Computa- 
 of any annual profits or gains not falling jfuty 
 under any of the foregoing rules, and not ™^ d a' 
 charged by virtue of any of the other sche- Profits - 
 dules of this Act. 
 The nature of such profits or gains, and the grounds 
 on which the amount thereof shall have been 
 computed, and the average taken thereon (if any), 
 shall be stated to the commissioners, and the 
 consumption shall be made either on the amount
 
 146 Undescribed Profits. 
 
 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 compu- 
 tation shall be made to the best of the knowledge 
 and belief of the person in receipt of the same or 
 entitled thereto, (a) [See balance sheets Y. & Z., 
 pp. 149 and 150.] 
 
 (a) The balance of profits and gains is the sum by which the 
 profits exceeds the expense of acquiring the profits. In the account 
 to be made up no sum must be included in the creditor's side but 
 the profits, of which the stock at the end of each year forms a part. 
 The capital employed must form no part of the account. Thus : if 
 a trader buy a quantity of sugar for £'1,000 and sell it again for 
 £1,200, the profit is £200. If in the course of the year he has ten 
 such speculations, his profit will be £2,000. If the capital is 
 admitted into the account, inasmuch as the same capital may be 
 employed in each speculation, a false conclusion would be drawn. 
 He must insert in the account every sum he receives or is entitled 
 to receive ; therefore book-debts form part of the account. 
 
 On the debtor side of the account are to be included the 
 expenses incurred in acquiring the profit. If in the article of 
 sugar, it is purchased in the raw state and converted iuto pure 
 sugar, the expense of manufacture is to be set against the profits. 
 In making up the balance of profits, the following deductions 
 are allowed : 
 
 For the repairs of premises occupied for the purposes of trade or 
 manufacture, and for supply, repairs of implements, utensils, 
 or articles employed, not exceeding the sum usually expended 
 for such purposes according to the average of three years. 
 For bad debts, or such part thereof as shall be proved to the 
 satisfaction of the commissioner to be such, and doubtful debts 
 may be charged according to their estimated value. [The 
 following clause in the 16 and 17 Vict., c. 34, sec. 50, governs 
 this particular deduction. It shall be lawful to estimate the
 
 Set-off. 147 
 
 101. That nothing herein contained shall be Persons 
 construed to restrain any person carrying on, either on Twlf 
 solely or in partnership, two or more distinct trades, governs 
 manufactures, adventures, or concerns in the nature j*> a y set 
 
 ' the .Loss 
 
 of trade, the profits whereof are made chargeable sustained 
 
 A .in one 
 
 under the rules of Schedule (D.), from deducting or against 
 
 value of all doubtful debts due or owing to persons charged 
 under Schedule (D.), and in the case of the bankruptcy or 
 insolvency of the debtor, the amount of dividend which may 
 reasonably be expected to be received on any such debt shall be 
 deemed to be the value thereof, and the duty chargeable under 
 the said Schedule (D.) shall be assessed and charged upon 
 the estimated value of all such doubtful debts accordingly.] 
 
 For any loss not exceeding the actual amount of loss after 
 adjustment. 
 
 For the rent or value of manufactories according to the sum 
 charged under Schedule (A.), and in case of dwelling house or 
 domestic offices used for the purposes of any trade or profes- 
 sion, such sum not exceeding two-thirds of the rent or value 
 as the commissioner shall, on due consideration, allow. 
 But no deductions are allowed — 
 
 On account of loss not connected with the trade, &c. 
 
 Nor on account of capital withdrawn therefrom. 
 
 Nor for any sum employed as capital therein. 
 
 Nor for any capital employed in improvement of premises occu- 
 pied for the purposes of trade. 
 
 Nor on account of any interest which might have been made 
 on capital if laid out at interest. 
 
 Nor on account of any annual interest, or any annuity, or other 
 annual payment, payable out of such profits or gains. 
 
 Nor for any sum recoverable under an insurance or contract of 
 indemnity. 
 
 Nor for any disbursements or expenses which shall not be money 
 laid out for trade. 
 
 Nor for any disbursements of expenses of maintenance of the 
 parties, their families, or establishments.
 
 148 Set-off. 
 
 the Profits setting against the profits acquired in one or more 
 the U other n of the said concerns the excess of the loss sustained 
 concern. ^ n an y th e r 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 
 
 Nor for any sum expended in any other private or domestic 
 purposes, distinct from the purposes of trade, &c. Such is an 
 epitome of the rules of sums to be allowed and sums not to be 
 allowed in making up the balance of profits of any trade or 
 adventure assessed under Schedule (D.) 
 Brewers' Profits. — A brewer, in making out a balance of 
 profits on his business, sets down on the debit side of his account — 
 1st. The stock on hand of malt, hops, ale and porter, at the com- 
 mencement of the three years. 2nd. The value of malt and hops 
 used in the respective years. 3rd. The amount paid for licence 
 in each year. 4th. Kent and parochial rates [government taxes 
 are excluded] paid in each year. 5th. Wages paid for labour; 
 the keep of horse, if exclusively kept for business ; and other inci- 
 dental expenses. On the credit side he must place the sums 
 received and receivable for goods sold in the three years, and the 
 stock on hand at the expiration of each year's account. Deducting 
 from the credit side of the account the expenses debited, will leave 
 the balance of profits for three years, which, on being divided by 
 three will leave the exact assessable sum. 
 
 Doctors, Lawyers, Architects, &c. — In making out a balance 
 sheet of profits, professional gentlemen must state on the credit 
 side of their account the exact value of business done within the 
 three years ; and on the other side, the expense incurred in prose- 
 cuting that business. As has already been remarked, the return 
 must be made on an average of three years ; not for one year, as 
 laid down in the original Act. — Vide 16 and 17 Vict., c. 34, sec. 48.
 
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 H O w M OEHdiCw^ 
 

 
 Annual Payments. 151 
 
 for the purposes of any trade or concern or any pro- 
 fession hereby charged, from deducting or setting 
 off from the profits of such trade, concern, or profes- 
 sion such sum not exceeding two third parts of the 
 rent bond fide paid for such dwelling house, with the 
 appurtenances, as the said respective commissioners 
 shall on due consideration allow ; and the respective 
 commissioners shall have authority to allow such 
 deductions as in other cases, and to assess such per- 
 son accordingly. 
 
 102. That upon all annuities, yearly interest of Charging 
 1 lii i with Dutv 
 
 money, or other annual payments, whether such a ii annual 
 
 payments shall be payable within or out of Great n " t er ' 
 Britain, either as a charge on any property of the £ r g ™ se 
 person paying the same by virtue of any deed or 
 will or otherwise, or as a reservation thereout, or as 
 a personal debt or obligation by virtue of any con- 
 tract, 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 interest 
 same shall be payable out of profits or gains Profits 
 brought into charge by virtue of this Act no assess- Lbifto 
 ment shall be made upon the person entitled to Deduction - 
 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 pay- 
 ment, without distinguishing such annual payment,
 
 152 Annual Payments. 
 
 and the person so liable to make such annual pay- 
 ment, whether out 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 authorised 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 hereinafter 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 amount thereof had actually been paid 
 unto the person to whom such payment shall have 
 ah other been due and payable ; but in every case where any 
 b" charged annual payment as aforesaid shall, by reason of the 
 Schedule same being charged on any property or security 
 (D.) j n Ireland, or in the British plantations, or in 
 
 any other of Her Majesty's dominions, or on any 
 foreign property or foreign security, or otherwise, 
 be received or receivable without any such deduc- 
 tion 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, an- 
 nuity, or other annual payment as aforesaid the 
 duty before mentioned, according to and under and
 
 Deductions. 153 
 
 subject to the several and respective provisions by 
 which the duty in the third case of Schedule (D.) 
 may be charged : provided always, that where any j£*™J on 
 creditor on any rates or assessments not chargeable Eatesto be 
 
 • i i i charged on 
 
 by this Act as profits shall be entitled to such the officer 
 interest it shall be lawful to charge the proper STac-^ 
 officer having the management of the accounts counts - 
 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 assessments 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. 
 
 103. That if any person shall refuse to allow JJgjJ*™ 
 any deduction authorised to be made by this Act allow dV 
 
 J * ductions. 
 
 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 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 
 Number 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 
 forfeit the sum of fifty pounds ; and all contracts, 
 covenants, and agreements made or entered into, or 
 to be made or entered into, for payment of any
 
 154 Deductions. 
 
 interest, rent, or other annual payment aforesaid, 
 in full, without allowing such deduction as aforesaid, 
 shall be utterly void. 
 Deduc- 104. That whenever it shall be proved, to the satis- 
 
 Payment faction of the said respective commissioners acting 
 of Money * m the district where any person making the applica- 
 and other ^ion B \ 1Sb \\ reside, that any interest of money, annuity, 
 
 Payments J J 7 p ^ 7 
 
 from or other annual payment shall be annually paid out 
 charged of the profits and gains bond fide accounted for and 
 schedule charged by virtue of this Act at the rate and 
 madefy 6 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 certi- 
 ficate 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 thereof 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 pay- 
 ments, upon receipt of the residue of such interest, 
 annuity, or other annual payment, 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 payment shall have been due and pay- 
 able ; provided no such certificate shall be required 
 where such payments are to be made out of the
 
 Schedule 
 (D.) 
 
 Deductions. 155 
 
 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, pension, stipend, or any dividend or 
 share in such public annuities as are herein men- 
 tioned, but such deductions may be made without 
 having obtained such certificate. 
 
 105. That any corporation, fraternity, or society gjgj^ 
 of persons, and any trustee for charitable purposes tions ex- 
 
 . , , ,, ■• empted 
 
 only, shall be entitled to the same exemption m fr0 mthe 
 respect of any yearly interest or other annual pay- YXxLT 
 ment chargeable under Schedule (D.) of this Act, f n a d 2 eable 
 in so far as the same shall be applied to charit- 
 able purposes only, as is hereinbefore 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 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 deduction from the same or otherwise, shall be 
 repaid, under the order of the said commissioners 
 for special purposes, in the manner hereinbefore 
 provided for the repayment of sums allowed by 
 them, in pursuance of any exemption contained in 
 the said Schedule (C.) 
 
 106. That every person being a householder {jTjJj* 
 (except persons engaged in any trade, manufacture, the Duties 
 adventure, or concern, or any profession, employment, charged.
 
 156 Where Duties are to be Charged. 
 
 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 
 chargeable by the respective commissioners acting 
 for the parish or place where such trade, manufac- 
 ture, adventure, or concern shall be carried on, or 
 where such profession, employment, or vocation 
 shall be exercised, whether such trade, manufacture, 
 adventure, or concern shall be carried on, or such 
 profession, employment, or vocation shall be exer- 
 cised, 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, adventure, 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 hereinbefore described shall be charged 
 by the commissioners 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 men- 
 tioned, or shall first come to reside after the time 
 for giving such general notices; and every such
 
 Where Duties are to be Charged. 157 
 
 charge made in such parish or place shall be valid 
 and effectual, notwithstanding the subsequent re- 
 moval of the person so charged from the parish or 
 place ; and in order that the place where the said Deciara- 
 last mentioned duties are to be charged may be de°nvered e 
 ascertained, every person is hereby required, on the pj a * e 
 delivery of any list or statement as aforesaid, at the ]J r e t re i8 
 same time to deliver a declaration in writing signed charge- 
 
 . able. 
 
 by him declaring in what place he is chargeable, 
 and whether he is engaged in any trade, manu- 
 facture, adventure, or concern, or in any profession, 
 employment, or vocation, or not, and if he shall be 
 so engaged in any trade, manufacture, adventure, 
 or concern, or any profession, 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 ; provided that where any trade shall be 
 carried on in Great Britain by the manufacture of 
 goods, wares, or merchandize, the assessment 
 thereon shall be at the place of manufacture, 
 although the sales of such goods, wares, or mer- 
 chandize shall be elsewhere : provided always, that in cases 
 every person not being engaged in any trade, manu- nofen- " 8 
 facture, adventure, or concern, or in any profession, TradeW 
 employment, or vocation, having two or more i"s.T wo 
 houses or places at which he shall be ordinarily -where the 
 
 Duties 
 
 resident, shall be charged at such of the parishes to be 
 or places wherein the dwelling house is situate in charged 
 which he shall be ordinarily resident at the time of
 
 158 
 
 Possessions in Ireland, &c. 
 
 Profits 
 arising 
 irom pos- 
 sessions in 
 Ireland, 
 where to be 
 assessed. 
 
 Persons 
 holding 
 Offices in 
 Ireland, 
 &c, resi- 
 dent in 
 Great Bri- 
 tain, as 
 such to be 
 chargeable 
 as Subjects 
 resident 
 out of 
 Great Bri- 
 tain. 
 
 beginning to execute this Act in each year, in 
 manner aforesaid, or in which he shall first come 
 ordinarily to reside after giving such general 
 notices as aforesaid: provided always, that the 
 duty to be assessed by virtue of this Act, in respect 
 of the profits or gains arising from possessions or 
 securities in Ireland, upon any person resident in 
 Great Britain as aforesaid, may be stated to and 
 assessed by the respective commissioners acting 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 clone in order to the assessing such 
 profits to the said last mentioned duties, and paying 
 the same. 
 
 107. That persons holding offices in Ireland, and 
 residing in Great Britain, and persons usually re- 
 siding in Ireland and serving in Parliament, who 
 shall or may be exempted from the duties of assessed 
 taxes under the provisions in that behalf contained 
 in the Acts relating to the said last-mentioned duties, 
 shall, under 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 Britain.
 
 Foreign or Colonial Possession*. 159 
 
 108. That the duty to be assessed by virtue of Duties on 
 
 i i r., • • • Profits of 
 
 this Act in respect of the profits or gams arising Foreign or 
 from foreign possessions or foreign securities, or in P ° a °™! 
 the British plantations in America, or in any other f e ° c n u s ri ? t - es 
 of Her Majesty's dominions, may be stated to and ^ h a e r re e t ° be 
 assessed by the respective commissioners acting for 
 the respective places hereinafter mentioned, videlicet, 
 London, Bristol, Liverpool, and Glasgow, according 
 to the regulations hereinafter mentioned, as if such 
 duty had been assessed upon the profits or gains 
 arising from trade or manufacture carried on in 
 such places respectively; and such duty shall be 
 stated to and assessed and charged by the com- 
 missioners 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 re- 
 mittances, money, or value from thence, and arising 
 from property not imported as aforesaid, shall reside ; | 
 and in default of the owner or proprietor 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 : Provided 
 always, that whenever the produce or the profits or 
 gains arising from such possessions or securities as 
 last aforesaid shall have been imported partly into 
 the port of London, and partly into any of the
 
 160 Foreign of Colonial Possessions. 
 
 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 charge- 
 able in respect of such produce, profits, or gains so 
 imported or received shall be assessed 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 imported into or received at two or more of 
 such outposts, 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 the respective commissioners to the head office 
 for stamps and taxes in England, and the com- 
 missioners of stamps and taxes shall cause all such 
 statements to be sent to the commissioners acting
 
 Locks. — Statements. 161 
 
 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. 
 
 109. That the profits arising from the London, London 
 
 ° Docks 
 
 the East and West India, and Saint Katherine East and 
 Docks respectively, shall be assessed by the com- Dockland 
 missioners acting for the City of London. rineDocL". 
 
 110. That every person having two residences, g tate _ 
 
 or carrying on any trade or exercising any profes- j^^ered 6 
 sion in different parishes, places, or in any place i' each f 
 different from the place of his ordinary residence, 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, decla- state- 
 rations, and statements containing the amount of Profits un- 
 profits chargeable under Schedule (D.) may be deli- duMa) 
 vered to the respective persons, and in manner ™*^g r e ed 
 herein directed, sealed up, if superscribed with the under Seal, 
 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. 
 
 111. That all statements of profits and gains de- Additional 
 scribed in Schedule (D.) — except statements whereon sioners to 
 assessments are to be made by the commissioners statements 
 for special purposes, as hereinafter authorised — J 1 ^ 6 
 shall be laid before the additional commissioners or ments on 
 
 . such as are 
 
 the commissioners for general purposes acting as satisfac- 
 additional commissioners in their respective districts, ° iy "
 
 162 Special Case. 
 
 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 bond 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 inspec- 
 tor 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 
 Where the 112. And be it enacted, that where the surveyor 
 ? s U dIsJa°tis- or inspector shall apprehend the determination made 
 £n d Ass&ss- kv the said commissioners to be contrary to the true 
 ment,he intent and meaning of this Act, and shall then 
 
 may re- ° ... 
 
 quire a declare himself dissatisfied with such determination, 
 stated for it shall be lawful for him to require the said, com- 
 of e t°h P e mion missioners to state specially and sign the case 
 CSS- upon which the question arose, together with their 
 sioners. determination thereupon ; which case the said com- 
 missioners are hereby required to state and sign 
 accordingly, and to deliver to the said inspector or 
 surveyor, to be by him transmitted to the commis- 
 sioners for general purposes for the same district, 
 who shall with all convenient speed return an answer
 
 Duties of Additional Commissioners. 163 
 
 to the case so transmitted, with their opinion thereon 
 subscribed; and according to such opinion the assess- 
 ment which shall have been the cause of such appeal 
 shall be altered or confirmed. 
 
 113. That in every instance in which any person When no 
 shall have made default in the delivery of any state- r no sum- 
 mon t, such person not having been otherwise charged mentis** 6 " 
 to the said last-mentioned duties, or if the said addi- r et urned - 
 
 ' the 
 
 tional commissioners shall not be satisfied with the Additional 
 
 t • Commis- 
 
 statement delivered by any person, or any objection sionersto 
 shall be made thereto by the inspector or surveyor Asse^- 11 
 (which he is hereby authorised and required to make ^cm-din? 
 in writing, setting forth the cause thereof, whenever *° Jjjg h best 
 he shall see sufficient cause), or the said commis- Judgment, 
 sioners shall have received any information of the 
 insufficiency of any statement, the said commissioners 
 shall make an assessment 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, 
 according to the directions hereinafter contained. 
 
 114. That whenever the additional commissioners Additional 
 shall think it proper to refer any statement to the skews' 
 commissioners for general jmrposes without making ™f e y rState . 
 any assessment thereon, it shall be lawful for them ments . t0 
 so to do on delivering to the last-mentioned commis- sioners for 
 sioners the case in writing relative to such statement Purposes, 
 as the same shall appear to the said additional com- 
 missioners, with any matter in question between 
 
 them, either as to law or fact ; and the said commis- 
 sioners for general purposes shall proceed to inquire 
 into the merits of such statement, in like manner as
 
 164 Duties of Additional Commissioners. 
 
 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 deter- 
 mination of the said commissioners for general 
 purposes. 
 inspector 115. That the inspector or surveyor, being sworn 
 
 veyor may as aforesaid, shall and may at all seasonable times 
 ITsTsT- 6 inspect and examine any assessment which shall be 
 ments,and mac i e w the additional commissioners, before the 
 
 erroneous J 
 
 Assess- delivery thereof to the commissioners for general 
 
 ments may . , tut 
 
 be amend- purposes, and in case he shall discover any error 
 Certificate in the same which in .his judgment shall require 
 amendment, he shall certify the same to the said 
 additional commissioners by whom the assessment 
 shall have been made, and the said additional com- 
 missioners, upon sufficient cause being shown to 
 them, shall amend the same as in their judgment 
 the case shall require. 
 inspector 116. That in every case where the insj^ector or 
 
 veyor to surveyor shall object to the amount of the duty 
 objections charged by any assessment made by the additional 
 to Assess- commissioners, which he is hereby empowered to do 
 
 ments in . " x 
 
 Writing, in any case upon sufficient cause, he shall state 
 NotictM-o 6 such objection in writing to the said additional com- 
 the arty ' missioners, 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 gene- 
 ral purposes ; and the said inspector or surveyor 
 shall also give such notice thereof to the party
 
 Duties of Additional Commissioners. 165 
 
 assessed as he is required to do by the said several 
 Acts relating to the duties of assessed taxes in cases 
 of surcharge, in order that the party so charged 
 may be at liberty to appear before the said commis- 
 sioners for general purposes in support of such 
 assessment. 
 
 117. That the said additional commissioners Additional 
 shall cause certificates of assessments to be duly SnSto 
 made out from time to time as the same shall be j£5ifi- 
 completed, distinguishing the ward, parish, or place ^ °f 
 within their respective districts for which each such ments. 
 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 general 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
 
 166 Appeals. 
 
 general purposes, or the persons acting as such, and 
 the inspector or surveyor shall have had notice 
 thereof. 
 Persons 118. That if any person shall think himself 
 
 to Appeal, aggrieved by any assessment made by the said 
 additional commissioners, or by any objection to 
 such assessment made by any surveyor or inspector 
 as aforesaid, it shall be lawful for him, on giving 
 ten days notice thereof in writing to the inspector 
 or surveyor, to appeal to the commissioners for 
 general purposes in the same district where such 
 assessment was made, who shall hear and determine 
 Fixing the such appeal ;* and the commissioners for general 
 Sariug 1 purposes shall from time to time appoint days for 
 Appeals, 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 dimi- 
 nution 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, for making or 
 
 1 As regards Ireland, all assessments under Schedules (D.) and (E.) are to 
 be made, and the appeals against all charges under Schedules (A. ), (B.), (D.), 
 and (E.) are to be beard and determined by the commissioners for special 
 purposes appointed by the loxds of the treasury.
 
 Appeals. 167 
 
 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 appellant. 
 
 119. That in order that all appeals upon such Notice to 
 assessments may be determined in due time, the ofEI™ 
 commissioners for general purposes shall cause a iTiXa for 
 general notice to be fixed up in their office, or left ^"j^ 
 with their clerk, and also to be affixed on or near 
 
 to the door of the church or chapel of such parish 
 or place, or of some adjoining parish or place, in 
 eases 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 commissioners 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. 
 
 120. That upon receiving notice of appeal on Appeal, 
 against any assessment made as last aforesaid, and obteSon 
 also in every case where the commissioners for ^sul 
 general purposes shall see cause to allow the ▼eyoris 
 
 i • ,• « -i . . , allowed, 
 
 objection ol such inspector or surveyor to such the
 
 168 Appeals. 
 
 commis- assessment, the said commissioners shall direct their 
 require a precept to the person appealing, to return to them, 
 schedule, -yyjthin the time limited therein, a schedule contain- 
 ing such 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, adventure, 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 particulars 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 pre- 
 cept, being delivered to or left at the last or usual 
 place of abode of the person to whom the same shall 
 be directed, shall be binding upon him according 
 to the exigency thereof; or in case such person shall 
 have removed from the jurisdiction of the said 
 commissioners, 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 commissioners shall
 
 Objections by Inspector, &c. 169 
 
 meet in the execution of this Act, such precept shall 
 also be binding upon such person according to the 
 exigency thereof; and such person shall make the 
 return required 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 case ; to which schedule any inspector 
 or surveyor sworn as aforesaid shall have free access 
 at all reasonable times, and shall take such copies 
 thereof, or of any parts thereof, or extracts from 
 the same, as he shall think necessary for the due 
 execution of this Act. 
 
 121. That it shall be lawful for the inspector or £■££"* 
 surveyor sworn as aforesaid, within a reasonable ^7°™? 
 time, to be allowed by the said commissioners for state- 
 general purposes, after he shall have had the schedule, 
 examination of such schedules, to object to the same ff^f t0 
 or any part thereof, and to state such objections, in the Parfc y- 
 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 schedule, 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 made, until the appeal upon 
 such objection or assessment shall be heard and 
 determined.
 
 170 Objections by r Inspector, &e. 
 
 Commis- 122. That if, upon receiving the objection of 
 
 overruling such inspector or surveyor to any schedule, the said. 
 o^Eaed commissioners for general purposes shall see cause 
 aSss- to disallow such objection, or if, upon the hearing of 
 merit ; or any such appeal as aforesaid, the said commissioners 
 
 Schedule, " , \ . " 7 
 
 may shall be satisned with the assessment made by the 
 
 Xr X ° r additional commissioners, or after delivery of a 
 
 ment ac- schedule they shall be satisned therewith, and shall 
 
 cordingiy. k ave Yece [ ve( { no information of the insufficiency 
 
 thereof, the said commissioners for general purposes 
 
 shall direct such assessment to be confirmed or 
 
 altered according to such schedule, as the case may 
 
 require ; provided that in every case where they 
 
 shall think proper that the said statement on which 
 
 the additional commissioners made their assessment^ 
 
 or the schedule delivered to the commissioners for 
 
 general purposes, should be verified, they shall 
 
 direct the assessor 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 hereinafter 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 subscribe 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 contains 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 whatever
 
 • Examinations. 171 
 
 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 re- 
 quired 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 according thereto, 
 on the amount therein stated, at which the duty 
 shall have been computed ; and every such assess- 
 ment, made after verification of such statement or 
 schedule, shall be final and conclusive as to the 
 matters contained in such statement or schedule. 
 
 123. That whenever the commissioners for Commis- 
 
 • n • sioners 
 
 general purposes shall be dissatisfied with any may put 
 assessment returned by the additional commisT in Writing 
 sioners to them, or with any schedule delivered to *°™ mg 
 them, or shall require further information respect- ^JJJ^ 
 iim- the same, it shall be lawful for the said com- Schedules, 
 
 " . and 
 
 missioners for general purposes to put any question receive 
 
 Answers 
 
 in writing touching such assessment, or the contents 
 of such 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 assess- 
 ment 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
 
 172 'Examinations. — Oaths. 
 
 commissioners for general purposes shall from time 
 to time issue their precept, requiring true and par- 
 ticular 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 commissioners for general purposes, to be 
 examined by them viva voce to such matters ; and 
 every person required to make such answers, or 
 appearing before the said commissioners to be 
 examined 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 viva 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 viva 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. 
 
 commis- 124. That it shall be lawful for the commis- 
 
 sioners for • r. i . -, 
 
 General sioners lor general purposes, m every such case as 
 
 may P caii s aforesaid, whenever they shall think the same 
 upon the necessary, to require the person upon whom any
 
 Power to Summon Witnesses. 173 
 
 assessment hath been made by the additional com- Party to 
 missioners, with which the said' commissioners for their 
 general purposes are dissatisfied, or from whom 0I " S ™ 
 such schedule or answers in writing as aforesaid J?™*™,, 
 have been received, with which the said commis- 
 sioners are dissatisfied, to appear and verify the 
 same, and, upon the appearance of such person, to 
 permit him to alter and 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 
 vivd voce before them to verify his examination on 
 oath, which any one of the said commissioners 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 
 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 examination, as the same 
 have been reduced into writing, are true; and 
 every such oath shall be subscribed by the party 
 taking the same. 
 
 125. That it shall be lawful for the commis- ^ mon 
 sioners for general purposes to summon in like Witne**, 
 manner anv person, whom they shall think able to examine 
 
 "^ u J i . , , them npon 
 
 give evidence or testimony respecting the assessment ath.
 
 174 Power to Summon Witnesses. 
 
 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 hereinbefore provided for 
 the viva voce examination of any party touching the 
 assessments to be made 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 con- 
 cerning 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, 
 for refus- being duly summoned as aforesaid, shall reluse or 
 Sfend or neglect to appear before the said commissioners at 
 examined, the time and place to be appointed for that purpose, 
 or if any person, other than such clerk, agent, 
 servant, or person confidentially intrusted or em- 
 ployed 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. 
 
 Penalty
 
 Final Assessments. 17") 
 
 126. That if the commissioners for general pur- Commis- 
 poses, or the major part of them present, after agreeing 
 hearing all such appeals as shall be depending anTsSss- 
 before them, or upon any objection made by the j£ ent on 
 inspector or surveyor to any such assessments or Schedule 
 schedule, whether such inquiry or examination as but in 
 aforesaid shall have taken place or not, shall agree cases' 1 
 to make an assessment according to the statement Sonera 8 " 
 contained in the said schedule, as the same shall ma y make 
 
 ' an Assess- 
 
 have been returned or altered or amended upon ™ent 
 appeal as aforesaid, they shall direct an assessment to their 
 to be made of the duties chargeable on the state- whif™ 611 *' 
 ment contained in the said schedule, at the rate ^\ hQ 
 contained in this Act ; and if the said commis- 
 sioners 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 verity 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 schedule according to the exigency 
 of the precept of the said commissioners, 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 ques- 
 tion put to him by the said commissioners in 
 writing or viva voce, or where the schedule delivered
 
 176 
 
 Increase of Assessment. 
 
 Where an 
 
 Assess- 
 ment 
 shall he 
 increased, 
 the Com- 
 missioners 
 may 
 
 charge the 
 Party 
 •with the 
 Penalty, 
 not ex- 
 ceeding 
 Treble the 
 Amount of 
 Duty. 
 
 shall have been objected to as aforesaid, and such 
 objection shall not have been appealed against 
 within such reasonable time as is directed by this 
 Act, or where any person, being required so to do, 
 shall have neglected or refused to verify his state- 
 ment 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 inspector 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 assess- 
 ment shall be final and conclusive. 
 
 127. That in every case where the commis- 
 sioners for general purposes shall have made any 
 increased assessment upon the amount contained in 
 the statement or schedule of the party to be 
 charged, or shall at any time during the continuance 
 of this Act discover that any increase ought to be 
 made, whether upon the surcharge of the inspector 
 or surveyor, or from his information, or otherwise, 
 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 person, in the judgment of the said com- 
 missioners, ought to be charged at, to be added to
 
 Non-delivery of Schedules 177 
 
 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 delivered 
 then in a sum not exceeding treble the amount 
 beyond 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 of did 
 not proceed from any fraud, covin, art, or con- 
 trivance, or any gross or wilful neglect. 
 
 128. That if any person required by the com- Penalty on 
 missioners for general purposes to make out and neglecting 
 deliver any schedule to the person to whom the ^Suies 
 same ought to be delivered in pursuance of this ^ d 
 Act, shall refuse or neglect so to do, or shall refuse Summons 
 
 ' ° ... ofCommis- 
 
 or neglect to appear before the said commissioners, sioners. 
 or to verify upon oath before them any statement 
 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. 
 
 129. That if any person who shall have delivered Schedules 
 a statement or schedule shall discover any omission amended. 
 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 de- 
 livered a statement or schedule, within the time 
 limited by the commissioners for that purpose, it
 
 178 Additional Statements. 
 
 shall be lawful for him to deliver a statement or 
 schedule, in manner herein directed, at any time 
 before a proceeding shall be had to recover the 
 penalty herein mentioned, and no proceeding shall be 
 afterwards had for recovering such penalty ; and if 
 any proceeding 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 proceedings shall have been 
 commenced in any court, it shall be lawful for the 
 commissioners to certify, that in their judgment 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 imper- 
 fect statement or schedule, and shall give to the 
 commissioners a sufficient reason why a perfect 
 statement or schedule cannot be delivered, the said 
 commissioners 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 delivered 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 com- 
 missioners shall grant further time as aforesaid.
 
 Surcharges. — Appeals. 179 
 
 130. That in any case in which an appeal is Parties 
 allowed to be made to the commissioners for general o r S gur- d 
 purposes against any assessment of the duties con- Jj*^®^ 
 tained in Schedule CD.) of this Act, or against any \ n , Sch e- 
 objection of the inspector or surveyor to such assess- may 
 ment, or against any surcharge of the said duties, specLi ° 
 it shall be lawful for the person assessed or charged, ^n^g 8 " 
 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 sur- 
 veyor within the time limited for notices of appeal 
 to the commissioners for general purposes in similar 
 cases; and thereupon every such appeal shall be 
 heard and determined by two or more of the com- 
 missioners 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 matter : provided always, that claims of 
 no person who shall claim the exemption herein- ^™ p r " 
 after Granted to persons whose annual income is Jnpome 
 
 ° x being less 
 
 less than one hundred pounds shall be allowed to than 100/. 
 appeal to the said commissioners for special pur- termined 
 poses, but that every such claim shall be determined commis- al 
 by the commissioners for general purposes as herein- slouers - 
 after directed. 
 
 131. That it shall be lawful for any person p erS ons 
 chargeable to the duties contained in the said nnae? eaWe 
 Schedule CD.), and who shall not claim the said Schedule 
 
 v . (O.) may 
 
 exemption hereinafter granted, to require, if he require the 
 
 Proceed* 
 
 shall think fit, that all proceedings in order to an ingsin
 
 sioners. 
 
 180 Commissioners for Special Purposes. 
 
 order to an assessment upon him, in respect of profits and gains 
 menTtobe chargeable under the said schedule, shall be had 
 Special" 016 anc * taken before the commissioners for special pur- 
 Commis. poses in the manner hereinafter directed, instead of 
 
 Sinn p.rs. J- ' 
 
 the additional commissioners or the commissioners 
 for general purposes, provided he shall deliver a 
 notice of such request, together with the list, decla- 
 ration, 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 dis- 
 trict 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 statements as aforesaid ; and thereupon 
 the said inspector or surveyor shall examine the 
 said list and statement, and shall compute and 
 assess the duties which, according to his judgment, 
 shall be chargeable upon the party under the said 
 Schedule (D.), and shall make a certificate of such 
 assessment, and deliver the same, together with the 
 said list, declaration, and statement, to the commis- 
 sioners for special purposes, who shall examine the 
 same, and make or sign and allow such an assess- 
 ment 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 
 objecting to such assessment, in like manner and 
 under the like rules and regulations as in cases of 
 appeal against assessments made by the said addi- 
 tional commissioners ; and every such appeal shall 
 be heard and determined by the commissioners for 
 special purposes directed by the commissioners of
 
 Commissioners for Special Purposes. 181 
 
 stamps and taxes to hear appeals in such district, 
 provided 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 erroneous in any par- 
 ticular, and shall then express himself dissatisfied 
 therewith, the said commissioners, if required by 
 him, shall state specially and sign the case on 
 which the question arose, together with their deter- 
 mination 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 aj)peal shall be altered or con- 
 firmed, and the decision of the commissioners of 
 stamps and taxes shall be final and conclusive in the 
 matter ; 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 payment the said commissioners shall make a 
 duplicate of such assessment, and deliver the same, 
 together with their warrant 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 j:>arty assessed shall
 
 182 
 
 Abatements. 
 
 Powers 
 and Au- 
 thorities of 
 General 
 Commis- 
 sioners 
 may be 
 exercised 
 by Special 
 Commis- 
 sioners in 
 certain 
 Cases. 
 
 Abate- 
 ment on 
 account of 
 Diminu- 
 tion of 
 Income, 
 how to be 
 allowed. 
 
 reside, and such collector is hereby authorised and 
 required to levy and raise the duties so assessed 
 according to the exigency of such warrant. 
 
 132. 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 
 appeal, then and in every such case all the powers 
 and authorities, rules and regulations, which under 
 or by virtue of this or any other Act may be exer- 
 cised or put in force by the said additional com- 
 missioners or the said commissioners for general 
 purposes, or by or under their warrant, order, or 
 direction 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 receiving of any of the 
 duties hereby granted, shall and may lawfully be 
 exercised and ]}ut 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 men- 
 tioned commissioners, or any appeal to be heard or 
 determined by them. 
 
 133. That if within or at the end of the year 
 current at the time of making any assessment under 
 this Act, or at the end of any - year when such 
 assessment ought to have been made, any person 
 charged to the duties contained in Schedule (D), 
 whether he 1 shall have computed his profits or gains 
 
 1 This is one of the most important clauses in the Income Tax Act ; and 
 was evidently designed by the authors of the bill to afford relief to honest 
 tax-payers, who, from year to year, make a faithful return of their profits on
 
 Abatements. 183 
 
 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 computation 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 respect 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 assess- 
 ment ; and thereupon the said last mentioned com- 
 missioners 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 
 
 an average of the three preceding years. Such persons, finding at the endof 
 the year of assessment that their profits and gains fell short of the sum 
 computed and returned by them to be charged, are allowed to come up at 
 the end of the year, having first given notice to the surveyor for their district 
 to that effect, may have the charge reduced to the amount of profits actually 
 realised within the year. If, however, a person neglects or refuses to make 
 a return, or makes an incorrect and untruthful return of profits, and thereby 
 defrauds the Crown of its just rights, the person so offending is not entitled 
 to the relief granted by this section. The pronoun " he " refers to the person 
 that made the computation as the person assessed ; if the computation be 
 made by some other person or persons consequent on the neglect— whether 
 wilful or otherwise— on the part of the tax-payer, in this case, and in such 
 cases, "he," by his own act, debars himself from participating in the relief 
 granted by this section. N.B.— Since the above was written the author has 
 seen the opinion of the Board of Inland Eevenue on this clause, which 
 corresponds with the principles herein laid down.— Vide Reg. 7099 J. 1863.
 
 184 Abatements. 
 
 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 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 Number V. of Schedule (A.) of this Act. 
 Abate- 134. That in case any person charged to the 
 
 Slowed e sa id duties under Schedule (D.), whether the com- 
 Pereons putation thereon shall have been made on the profits 
 shall cease f one year, or on an average as herein allowed, 
 
 to exercise * ' ° 
 
 any Trade, shall cease to exercise the profession, or to carry 
 
 or shall l . . J 
 
 die before on the trade, employment, or vocation, in respect 
 
 the end of i j?i i_ i i n i • 
 
 the Year, wnereol 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 admi- 
 nistrators, to make application to the commissioners 
 for general purposes of the district, within three 
 calendar months after the end of such year, and on 
 due proof thereof to their satisfaction, the said 
 commissioners shall cause 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 mentioned, repayment to be made of 
 such sum as shall have been overpaid on the assess- 
 ment amended or vacated : provided always, that
 
 Assessments of Commissioners. 185 
 
 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 satis- 
 faction 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 succession 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. 
 
 135. That the persons acting as commissioners commis- 
 in the execution of this Act shall be charged and ^ r8 
 assessed to the duties contained in Schedule (D-)> JJuS 4 * 
 if liable thereto, in like manner as any other persons under 
 
 i-iij.- Schedule 
 
 may be charged and assessed to the said duties : (D.) as 
 provided always, that any commissioner, whose persons. 
 statement or schedule shall be under consideration, Not to be 
 
 . , present 
 
 or shall be concerned or interested therein, either during the 
 for himself or for any other person in any character tkm of 
 before described, shall have no voice, and shall not m e U r ts a r e " 
 be present, except upon an appeal for the purpose Schedules 
 of being examined vivd voce by the commissioners 
 then having his assessment or schedule under con- 
 sideration, but shall withdraw during the considera- 
 tion and determination thereof. 
 
 136. That the commissioners for general pur- Commis- 
 poses acting in relation to the duties contained in enter their 
 Schedule (D.) shall, in their respective books of menfeTm 
 assessment, enter and cause to be entered the several f™£ 5 ' and 
 amounts of the sums assessed by them ; and they Accounts 
 shall from time to time make out and transmit to office of 
 the commissioners of stamps and taxes, accounts of Taxes.
 
 186 
 
 Books. — Certificates. 
 
 ments 
 under 
 Schedule 
 (D.) to be 
 entered, 
 and Certi- 
 ficates 
 of the 
 Amount 
 to be 
 delivered 
 by a Num- 
 ber or 
 Letter, 
 without 
 the Name 
 of the 
 Parties, 
 where 
 they 
 intend 
 Payment 
 to the 
 Officer for 
 Receipt. 
 
 the amount of duty assessed by them, distinguishing 
 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. 
 
 137. That all assessments upon profits or gains 
 under Schedule (D.) made by the commissioners 
 for general purposes shall be entered in books, 
 with the names and descriptions of the persons, 
 colorations, companies, or societies to be charged 
 therewith, and their respective places of abode, set 
 opposite thereto, and which entries shall respectively 
 be numbered progressively, or lettered, or distin- 
 guished by numbers or letters, as the said com- 
 missioners shall think proper ; and that when and 
 as soon as the said commissioners shall have caused 
 to be made any such entry 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 com- 
 missioners shall be satisfied with such declaration, 
 they shall deliver to such person, or to such other 
 person as shall be there attending on his behalf, a 
 certificate under the hands of two or more of such
 
 Collection of Duties. 187 
 
 commissioners, specifying the amount of the sums 
 to be paid within one year upon such assessment ; 
 and every such certificate 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 other- 
 wise describing the person charged thereby ; which 
 certificate shall, on production thereof, be a sufficient 
 authority to the said officer for receipt from time to 
 time to receive from any person bearing and pro- 
 ducing 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 appointed for payment thereof, 
 or in advance; and on the payment of the sums 
 contained in any such certificate, or any proportion 
 thereof, the said officer for receipt shall give certi- 
 ficates 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. 
 
 138. That in all cases where the commissioners commis- 
 shall not have received a declaration of the intended Oliver 
 payment to the officer for receipt as aforesaid of the J^c™. 11 * 5 
 duty to be charged under Schedule (D.), or shall not j^™. 
 be satisfied with such declaration, they shall deliver where rar- 
 a duplicate of the assessments to the collector, with assessed 
 the names and descriptions of the parties charged Number or 
 therewith, together with their warrants for collecting Letter - 
 the same, in such form and under the like powers 
 as they are authorized to collect the duty under any
 
 188 Collection of Duties. 
 
 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 accord- 
 ingly, the said commissioners 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. 
 Duplicates 139. That it shall be lawful for the respective 
 delivered commissioners for general purposes to issue out 
 forBroeipt anc ^ deliver to the respective officers for receipt 
 
 and where duplicates of the assessments made by them, con- 
 Assess- r . m *> ' 
 
 mentsare taininff the sums assessed on every person to whom 
 
 made 
 
 under a a certificate hath been delivered by letter or number, 
 
 orLetter, together with the number or letter set opposite 
 
 raits for ar thereto in their respective books before mentioned, 
 
 receiving without naming such persons, with their warrants 
 
 the Duties. ~ *- 
 
 for receiving the duties charged by such commis- 
 sioners 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 expences 
 attending the same. 
 Persons 140. That the duties payable on such last- 
 
 paylhe t0 mentioned assessments shall be paid to the proper 
 Duties to ffi cer f or receipt, by such instalments as by this
 
 Collection of Duties. 189 
 
 Act is directed, before the respective days appointed the proper 
 for such payments according to the regulations of Receipt" 1 
 this Act, or by three or two instalments, or in one ^ e a f ° r 8 e the 
 sum in full, as the parties shall choose ; and the J^f ed 
 certificates hereby required to be given on such Act; and 
 
 ,, . m default 
 
 payments shall be delivered to the respective com- the Duties 
 missioners, or to one or more of them, or to their ™vfed. e 
 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 hereinbefore 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. 
 
 141. That it shall be lawful for any person to 
 pay in advance to the receiver general of stamps Duties 
 and taxes, or to the proper officer for receipt, any JSin 
 sum of money charged as aforesaid, and to require subject^ 
 a certificate acknowledging such payment; and it Discount
 
 190 Collection of Duties. 
 
 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 pay- 
 ment of the said duty in advance (the sum so paid 
 not in any case to be less than the sum which 
 appears by such certificate to be payable by two 
 instalments), to make an allowance, 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 pay- 
 ment 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 pay- 
 ment, 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 certificate 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 
 certificates as aforesaid, being delivered at the re- 
 spective offices of the commissioners for executing 
 this Act, shall be received by them as cash in 
 discharge of the assessments, and shall be allowed 
 to them in their accounts. 
 
 142. That upon the payment of any such sum 
 One Certi- of money as aforesaid the said receiver general or 
 senate officer for receipt shall give such certificate as afore- 
 
 Cert s fi shaii sa ^ ^ or ^ e w h°l e °f tne sums so P a id> 01 * separate 
 be given as certificates in like form for such portions thereof as 
 for the shall be required, which certificates shall severally
 
 Notice and Terms of Composition. 191 
 
 be cut off indentwise from the counter-cheques Duties so 
 
 thereof, which counter-cheques are to remain with pa< 
 
 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 such certificate 
 
 as last aforesaid to the said commissioners for On deli- 
 very 01 
 
 general purposes, or at their office, in discharge Certffi- 
 
 of the whole or any part of the said duties assessed commig- 
 
 or charged upon the person delivering such certi- SK&k 
 
 ficate, the said commissioners or their clerk shall, £1^* 
 
 if required, indorse in writing on the back of the ^jj h bea 
 
 certificate to be ffiven bv them or him in such case Discharge 
 
 " for the 
 
 the amount of the number of instalments of the said Duties. 
 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. 
 
 143. And whereas it is expedient to relieve per- 
 sons who may be willing to compound for the duties 
 on the profits and gains described in the said Sche- 
 dule (D.), be it enacted that every person desirous 
 of compounding for the said duties shall deliver the 
 list and statement of his profits to the assessor of 
 the parish in which such profits are chargeable, and 
 the assessment of such profits and gains shall be 
 made by the special commissioners. 
 
 144. And be it enacted that the contract of com- 
 position may be made in the form provided by the 
 commissioners of inland revenue.
 
 192 Duties on Public Offices. 
 
 145. That if any person who may propose to 
 
 compound shall wilfully make or deliver any false 
 
 list, declaration, or statement of profits, or wilfully 
 
 conceal or omit to state any of his such profits or 
 
 gains, or any portion thereof, 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 ; any person 
 
 so offending shall forfeit the sum of fifty pounds, 
 
 and the contract of composition shall be void and 
 
 of no effect. 1 
 
 Duties in 146. That the duties hereby granted, contained 
 
 fS d a U nd in the Schedule marked (E.), shall be assessed and 
 
 Semed charged under the following rules, which rules shall 
 
 p , a - rt f. be deemed and construed a part of this Act, and 
 
 this Act. . . 
 
 to refer to the said last mentioned duties, as 11 the 
 same had been inserted under a special enactment. 
 
 Sched. (E.J 
 Mules. 
 
 SCHEDULE (E.) 
 Mules for Charging the said Duties. 
 
 To be First. — The said duties shall be annually charged 
 
 for a Iu ed on the persons respectively having, using, or 
 
 Fee ari or exercising the offices or employments of profit 
 
 Profits; 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 
 
 1 Since 1859 the Income Tax has been voted annually ; hence composition 
 has necessarily fallen into desuetude. When the tax is voted t for two, three, 
 or four years, then persons can and may compound.
 
 Duties on Public Offices. 193 
 
 accruing by reason of such offices, employments, scied. (e.) 
 pensions, after deducting the amount of duties or — 
 other sums payable or chargeable on the same deducting 
 by virtue of any Act of Parliament, where the ch argeabie 
 same have been really and bond fide paid and °*^ h7 
 borne by the party to be charged; and each ^£f ar ' 
 assessment in respect of such offices or employ- 
 ments shall be in force for one whole year, and 
 shall be levied for such year without any new 
 assessment, 1 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 person quitting such Provision 
 office or employment, or dying within the year, or ArSs on 
 his executors or administrators, shall be liable JfJ^JJ 
 for the arrears due before or at the time of his so &f m s- 
 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 com- 
 missioners, and his successor shall be repaid such 
 sums as he shall have paid on account of such 
 portion of the year as aforesaid ; and each assess- 
 ment in respect of such annuity, pension, or 
 stipend shall be in force for one whole year, unless 
 the same shall cease or expire 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 
 
 1 This rule is now repealed. By the 1 6th and 1 7th Vict., cap. 34, sec. 53, 
 it is enacted that public officers entitled to an increase of salary during the 
 year of assessment, are to be charged such increase by way of supplementary 
 or additional assessment at the end of the year. 
 
 M
 
 194 
 
 Duties on Public Offices. 
 
 Sched. (E.) 
 Rules. 
 
 Duties 
 to be 
 assessed 
 for all 
 Offices in 
 the place 
 where the 
 Commis- 
 sioners 
 execute 
 their 
 Offices. 
 
 Descrip- 
 tion of 
 Offices to 
 be charged. 
 
 respective commissioners for all the offices in each 
 department in the place where the said commis- 
 sioners shall execute their offices, although certain 
 of the offices in the same department may be 
 executed elsewhere, and shall be due and payable 
 from the respective officers, and their respective 
 successors for the time being : 
 Third. — The said duties shall be paid on all public 
 offices and employments of profit of the descrip- 
 tion hereinafter mentioned within Great Britain ; 
 (videlicet) any office belonging to either House of 
 Parliament, or to any court of justice, whether of 
 law or equity, in England or Scotland, Wales, 
 the Duchy of Lancaster, the Duchy of Cornwall, 
 or any criminal or justiciary or ecclesiastical 
 court, or court of admiralty, or commissary court, 
 or court-martial ; any public office held under the 
 civil government of Her Majesty, or in any county 
 palatine, or the Duchy of Cornwall ; any commis- 
 missioned officer serving on the staff, or belonging 
 to Her Majesty's army, in any regiment of artil- 
 lery, 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 ecclesiastical body, whe- 
 ther aggregate or sole, or under any public 
 corporation, or under any company or society, 1 
 whether corporate or not corporate ; any office or 
 employment of profit under any public institution, 
 
 'All salaries and stipends paid by railway companies are now assessed 
 by the special commissioners. — Vide 23rd Vict., cap. 14, sec. 6.
 
 Duties on Public Offices. 195 
 
 or on any public foundation, of whatever nature sched. (E.) 
 
 *J L .. Rules. 
 
 or for whatever purpose the same may be estab- — 
 lished : any office or employment of profit in any 
 county, riding or division, shire or stewartry, 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 profit of a public nature : 
 
 Fourth. — The perquisites to be assessed under this Fees or 
 Act shall be deemed to be such profits of offices £ e r n ^ s mo " 
 and employments as arise from fees or other ™^ ed 
 emoluments, and payable either by the crown or onjhe ^ 
 the subject, in the course of executing such offices thepreced- 
 or employments, and may be estimated either on o" g on £"' 
 the profits of the preceding year, or of the fair o/SS 
 and just average of one year of the amount of the Years - 
 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 accounts of such 
 profits have been usually made up : 
 
 Fifth. — In all cases where any salaries, fees, wages, TheDuties 
 
 ,, ... n , •,« onSalaries, 
 
 or other perquisites or profits, or any annuities, Fe e S) 
 pensions, or stipends, shall be payable at any |^ slons ' 
 public office, or by any officer of Her Majesty's £jj*|5* 
 household, or by any of Her Majesty's receivers office, to 
 or paymasters, or by any agent employed in that in case of 
 behalf, the duties chargeable under this Act ment. ay 
 in respect of such salaries, fees, wages, perqui- 
 sites, or profits, or in respect of such annuities,
 
 196 
 
 Duties on Public Offices. 
 
 Sched. (E.) 
 Rules. 
 
 Duties on 
 
 Salaries, 
 
 &c, not 
 
 arising 
 
 from 
 
 Offices 
 
 mentioned 
 
 in the 
 
 foregoing 
 
 Rule to be 
 
 stopped by 
 
 Persons 
 
 paying 
 
 such 
 
 Salaries, 
 
 Fees, &c. 
 
 pensions, or stipends, shall be detained and stopped 
 out of the same, or out of any money which 
 shall be payable upon such salaries, fees, wages, 
 perquisites, or profits, or upon such annuities, 
 pensions, or stipends, or for the arrears thereof, 
 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 when- 
 ever the same so payable shall be assessed by 
 the commissioners for general purposes in their 
 respective districts, they shall transmit an account 
 of the amount of the duty assessed to the office 
 where the same are payable, in order that the 
 amount so assessed may be there stopped or 
 detained : 
 Sixth. — In all cases where the salaries, fees, wages,, 
 allowances, or profits of any officer chargeable to 
 the said duties shall not arise out of any of the 
 offices mentioned in the foregoing rule, but shall 
 arise from any other office or employment of profit 
 chargeable to the said duties, and the salaries, 
 fees, wages, perquisites, or profits shall be payable 
 at such office by any officer thereof, or by any 
 receiver of the same respectively, or by any agent 
 employed 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 y 
 wages, perquisites, or profits, or for arrears
 
 Duties on Public Offices. 197 
 
 thereof, whenever the same shall happen, and be Scimi. (e.) 
 
 Mules. 
 
 applied to the satisfaction of the duties (not — 
 otherwise paid) in the manner directed by this 
 Act: 
 
 Seventh. — Such portion of the said duties on offices SuchPor- 
 or employments of profits, or on annuities, pen- Duties as 
 sions, or stipends, as are charged with any sum Surged 
 of money payable to any other person, shall be p^ie to 
 deducted out of the sum payable to such other |°J^J g er 
 person as a like rate on such sum would amount to be 
 unto ; and all such persons, their agents and out of such 
 receivers, shall allow such deductions and pay- 
 ments upon receipt of the residue of such sums : 
 
 Eighth. — Such portion of the said duties charged Duty paid 
 on any office or employment of profit executed by Principal 
 any deputy or clerk, or other person employed office 
 under the principal in such office, and paid by H™ r y he 
 such principal out of the salary, fees, wages, per- gj d J£ Wi 
 quisites, or profits of such principal, shall be orcierk 
 deducted out of the salary or wages so payable as deducted 
 
 ,., it -, •• . outof such 
 
 a like rate on such salary or wages would amount salary. 
 unto ; and all such deputies, clerks, and other 
 persons so employed shall allow to their respec- 
 tive principals such deductions and payments 
 upon the receipt of the residue of such salaries or 
 wages : 
 Ninth. — In estimating the duty payable for any on^ce/pt 
 such office or employment of profit, or any pension, ^f^™ 8 ' 
 annuity, or stipend, all official deductions and v^^g 
 
 J ' * . Accounts, 
 
 payments made upon the receipt of the salaries, or upon 
 
 „ * . . , „ . £ theReceipt 
 
 fees, wages, perquisites, and profits thereof, or m of Pen- 
 passing the accounts belonging to such office, or Kcted. e
 
 198 
 
 Duties on Public Offices. 
 
 Sched. (E.) 
 Rules. 
 
 Pensions 
 payable 
 out of a 
 Branch of 
 Revenue, 
 to be 
 charged 
 by the 
 Commis- 
 sioners 
 there. 
 
 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 commissioners 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 
 
 deemed to 
 have 
 exercised 
 the same 
 at the 
 Head 
 Office. 
 
 In what 
 Depart- 
 ments 
 Officers 
 shall be 
 *ssessed. 
 
 147. That every person to be assessed for his 
 office or employment shall be deemed to have exer- 
 cised the same at the head office of the department 
 under which such office or employment shall be 
 held, and shall be rated for such office or employ- 
 ment as if exercised at such head office, although 
 the duties of such office or employment shall 
 be performed, or the profits or any part thereof 
 arising from such office or employment shall be 
 payable elsewhere, within or out of Great Britain ; 
 and all assessments 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 ; and every 
 office shall be deemed to belong to and to be assessed 
 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 depart- 
 ment, then such office shall be assessed by the
 
 Offices in Ireland. — British Museum. 199 
 
 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 appointment shall be 
 under the hands or seals of the commissioners of 
 Her Majesty's treasury, and the same shall not be 
 exercised 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 nothing herein con- 
 tained shall be construed to limit the right herein- 
 before given to commissioners of the district of 
 assessing officers before described within their re- 
 spective jurisdictions, although such offices, or any 
 of them, may not be held under their appointment, 
 or the profits of such offices may not be payable by 
 them or their order. 
 
 148. That nothing herein contained shall extend Duties not 
 or be construed to extend to charge any person to offices 
 resident in Ireland with the duties contained in the "^y essa " 
 said Schedule (E.) in respect of any public office or ? xe j cu 5! d d 
 employment the duties whereof are necessarily and 
 permanently performed in Ireland. 1 
 
 149. That the like allowances shall be granted Certain 
 to the trustees of the British Museum, in respect of ^nceT'to 
 any charge under Schedule (A.) to be made on the J f r B s r S 
 lands and tenements vested in such trustees, as are Muse u m . 
 
 1 . 7 and the 
 
 granted to colleges and other properties mentioned like Ex- 
 emptions 
 
 1 This clause is now annulled, the tax having been extended to Ireland 
 by the 16th and 17th Vict., cap. 34.
 
 200 
 
 Appointment of Clerks. 
 
 
 as now 
 allowed to 
 Charitable 
 Institu- 
 tions. 
 
 Commis- 
 sioners on 
 Offices to 
 take the 
 Oaths 
 prescribed, 
 and to 
 have 
 Power to 
 appoint 
 Clerks, 
 Assessors, 
 and Col- 
 lectors, 
 from the 
 Officers in 
 their De- 
 partments. 
 
 in No. 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. 
 
 150. That the several commissioners authorised 
 to act in the execution of this Act in relation to the 
 duties on offices or employments of profit, and on 
 pensions or stipends, as soon after their apj)ointment 
 respectively as conveniently can be done in their 
 respective departments, shall meet in some conve- 
 nient place, in order to qualify themselves by taking 
 the oaths prescribed by the said recited Acts rela- 
 ting to the duties of assessed taxes, and shall have 
 power to 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 commissioners shall 
 act, collectors of the said duties to be assessed 
 by them from and amongst the officers in their 
 respective departments, and separate assessors and 
 collectors in each such department, under the cog- 
 nizance of the same commissioners ; which assessors 
 shall, within a time to be fixed by the respective 
 commissioners, deliver to them their certificates of
 
 Powers of Assessors. 201 
 
 assessment, 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 charge- 
 able under this Act in the department 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 abatement 
 or deduction, and without concealment or favour, 
 upon 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 resj^ect to the duty on pensions or stipends 
 to charge and assess all persons entitled unto any 
 such pensions or stipends, and respectively to make 
 their assessments according to the provisions of this 
 Act ; and every such assessor shall have free access A11 such 
 
 •n -, -, . Assessors 
 
 to all documents and papers whatever m their to have 
 respective offices touching the salaries, fees, wages, Docu- S 
 perquisites, and profits of any officer, clerk, or per- ™&max 
 son aforesaid, belonging to their respective offices, £T ire 
 
 00 x ' Returns. 
 
 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
 
 202 Statements. — Offices Executed by Deputy. 
 
 State- 
 ments of 
 Profits 
 arising 
 from 
 
 parties themselves, according to the provisions of 
 this Act, that they may be enabled to make a true 
 assessment in pursuance thereof. 
 
 151. That no person shall, in respect of the 
 profits arising from offices or from pensions or 
 stipends chargeable before the respective com- 
 
 offices not m issioners appointed for those purposes in their 
 
 required L x x x 
 
 under a respective departments of office as aforesaid, be 
 Notice. liable to the penalty herein contained for not re- 
 turning a statement of the profits arising from such 
 office, pension, or stipend, in pursuance of any 
 general notice hereinbefore 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. 
 
 152. That in every case where any person hold- 
 ing 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 nevertheless set down in such 
 assessment the names of such persons, and the full 
 and just annual value of such offices, employ- 
 ments, pensions, or stipends ; and the claim to 
 such exemption shall be preferred and examined, 
 and the merits thereof shall be heard and deter- 
 mined, under the regulations of this Act with 
 respect to other assessments. 
 
 153. That where any office or employment of 
 PrSpais profit chargeable by this Act is or shall be executed 
 rreTnthe 7 by deputy, such deputy shall, in all cases where he 
 shall be in the receipt of the profits thereof, be 
 answerable for and shall pay such assessment as 
 
 The full 
 Value of 
 Offices to 
 be stated, 
 although 
 Exemp- 
 tions are 
 claimed. 
 
 Deputies 
 
 Receipt 
 of the 
 Profits.
 
 Mode of Making Assessments. 203 
 
 shall be charged thereon, and deduct the same out 
 
 of the profits of such office or employment; and Officer 
 
 where the salaries, fees, wages, emoluments, or Salaries or 
 
 Fees to be 
 
 profits of any officer or officers in any such office answer- 
 shall be receivable by any one or more of the said Duties'" 
 officers for the use of such officer, or as a fund to 
 be divided amongst such officers in certain propor- 
 tions, the officer or officers receiving such 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 respective offices or employments, 
 before any division or apportionment thereof, and 
 in case of refusal or nonpayment thereof shall be 
 liable to such distress as by this Act is prescribed 
 against any person having the office or employ- 
 ment, and to all other remedies and penalties 
 respectively herein contained. 
 
 154. That the proper officers, or their respective Assessors 
 deputies, and the receivers and paymasters in every famished 
 public department of office, and in every other Accounts 
 office for which commissioners are hereby intended & c Sa |;J lies ' 
 to be appointed for raising the duties hereby charged P uMic 
 on such offices respectively, and any agent by whom ments; 
 any salaries, fees, wages, perquisites, or profits shall 
 be payable, shall, upon request to him made by the 
 assessors of the said duties, deliver gratis true lists 
 or accounts of all such salaries, fees, wages, per- 
 quisites, and profits received by him, and belonging 
 to such officers respectively, and of all pensions and 
 stipends payable to them respectively, for the better 
 guidance of the said assessors in charging the same;
 
 204 Mode of Making Assessments. 
 
 and may and if the said Assessors shall be dissatisfied with 
 
 Returns of such accounts it shall be lawful for them to require 
 
 andProfits anv officer whose office shall not be truly valued in 
 
 of offices. suc j 1 account 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, perquisites, 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 
 
 To make other returns hereby required ; and from the docu- 
 
 Assess 1 - 1 ments and papers in their respective offices the 
 
 Ivomthe sam assessors shall make their assessment upon 
 
 Docu- the persons holding such offices, or entitled unto 
 
 ments in J- ° \ 
 
 their such pensions respectively, according to the annual 
 and deliver value thereof, and shall in like manner as is before 
 the™ t0 directed with respect to assessors for any parish or 
 Sonera!*" place bring in their said assessments to the respec- 
 tive commissioners for their allowance, who shall 
 forthwith set their hands to the same, which assess- 
 ments 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 respec- 
 tive -commissioners for the duties on offices shall, 
 in all cases where collectors are authorised to be 
 appointed, cause the like duplicates to be made 
 thereof, and delivered to collectors, with like war- 
 rants to collect the said duties, as are before directed 
 to be given to collectors 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
 
 Distress on 'Nonpayment. 205 
 
 any parish or place : provided always, that in all 
 cases where the 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 respec- 
 tive 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 annuities, pen- 
 sions, or stipends shall be accounted for and paid in 
 the manner hereinafter directed. 
 
 155. That where any person having, using, Duties on 
 or exercising any office or employment of jn'ofit which 
 which shall be charged to the duties by this Act ^ped* 
 granted thereon, and the said duties cannot be tob . e ^ . 
 
 ' , certmed, 
 
 detained and stopped in the hands of the proper in case of 
 officer, or in the hands of any agent employed men!, to 
 to pay the monies due in respect of the said mLioners 
 office or employment, or the same monies shall District 
 have been paid over to the person having, using, jiwrethe 
 or exercising the said office or employment, and reside, 
 such person s^all refuse or neglect to pay the sum issue their 
 of money charged upon him, the commissioners forking 
 for raising the duties on the said offices shall and the same- 
 may, by writing under their hands and seals, certify 
 such neglect or refusal, and the sum payable by 
 virtue of this Act, to the commissioners for exe- 
 cuting this Act, in relation to lands, tenements, 
 and hereditaments, in the parish or place where 
 such officer shall reside ; and such last-mentioned
 
 206 Qualification of Commissioners. 
 
 commissioners are hereby authorised and required. 
 
 upon receipt of such certificate, by warrant under 
 
 their hands and seals, to authorise and empower 
 
 the respective collectors of the said duties, or the 
 
 collectors of the parish or place where such officer 
 
 shall reside, to levy the same, by such ways and 
 
 means as they are authorised to levy the duties 
 
 charged by them respectively in pursuance 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 hereinafter 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 quaii- 156. That no qualification shall be required of 
 
 to C be° n any of the officers or persons herein described to 
 
 ofCommis- be commissioners for the duties on offices, or on 
 
 sionerson employments of profit, or on pensions, stipends, 
 
 offices and annuities, interest, or dividends, contained in the 
 
 Pensions 
 
 said several schedules, who shall act as such com- 
 missioners by virtue of their several offices, other 
 than such offices respectively ; any thing herein 
 contained to the contrary notwithstanding. 
 Officers 157. That the respective assessors and collectors 
 
 raishfgThe appointed to raise and assess, or levy, collect, and 
 offices ° n P a y> the sums of money to be charged on offices or 
 liable to employments of profit, or on annuities, pensions, or 
 
 for stipends payable by Her Majesty by virtue of this 
 
 Act, and all the inspectors and surveyors acting in
 
 Deductions. 207 
 
 relation to the said duties, shall repectively 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. 
 
 158. That such of the said duties granted by when 
 
 . , , Duties arc 
 
 this Act which may be detained or stopped and to be 
 deducted out of the sums in respect whereof they 
 shall be charged or deducted shall be respectively 
 detained at such times in each year as the said sums 
 shall be payable to the person entitled thereto. 
 
 159. That in the computation of duty to be made what De- 
 under this Act in any of the cases before mentioned, shall not 
 either by the party making or delivering any list or i„ com We 
 statement required as aforesaid, or by the respective g£|?f ^ 
 assessors or commissioners, it shall not be lawful to be charged 
 
 ' under this 
 
 make any other deductions therefrom than such as Act. 
 are expressly enumerated 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 em- 
 ployed or of loss sustained in any trade, manufacture, 
 adventure, or concern, or in any profession, employ- 
 ment, or vocation.
 
 208 Powers of Inspectors, &c. 
 
 Commis- 160. That if any difference shall arise between 
 
 settie^if- tenant and landlord, or any other persons to whom 
 
 Ss^tina- any interest, rent, rent charge, annuity, fee-farm 
 
 Deduc- ' ren + ren t service, quit rent, feu duty, or other rent 
 
 tions to be ' x " 
 
 made on or annual payment shall be payable, touching the 
 
 Duties. ° 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, hereditaments, or 
 
 heritages, his executors, administrators, or assigns, 
 
 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 directions 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 proportions, and to pay over the same to the 
 
 collector or party, as the case may require ; and the 
 
 judgment and determination of such commissioners 
 
 shall be final. 
 
 inspectors 161. That the several inspectors and surveyors 
 
 veyoreto appointed or to be appointed shall be and they are 
 
 Access to hereby empowered respectively to inspect and 
 
 Sd U A S s . examine all and every the returns made by any 
 
 sessments, p erS on under the directions of this Act ; and in case 
 
 Liberty to any of them shall be dissatisfied, either with the 
 
 amend 
 
 them and returns so made, or the estimate of the assessor 
 thereon, or shall discover any error or omission in 
 such estimate, or that any deduction hath been
 
 Poivers of Inspectors, &c. 209 
 
 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 assessments, and before 
 such allowance to correct and amend such assess- 
 ments, 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 aforesaid, 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 sur- 
 veyor as aforesaid, to produce the same ; and such 
 inspector or surveyor 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 neces- 
 sary for his better information : and every person 
 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 otherwise, 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
 
 210 Surcharges. 
 
 shall have been underrated 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 direc- 
 tions of this Act, or that the assessors have neglected 
 to require a return in any case where a return ought 
 to have been required from any person, corporation, 
 company, or society, according to the intent of this 
 Act, so that such person, corporation, company, or 
 society^shall not have been fully charged to the said 
 duties, then and in every such case the said surveyor 
 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 subject 
 to the rules and regulations prescribed and con- 
 tained in the said two several recited Acts of 
 the forty-eight and fiftieth years of the reign of 
 King George the Third, herein before recited or 
 referred to. 
 Sur- 162. That upon every surcharge allowed upon 
 
 confirmed, appeal by the said commissioners, upon the certifi- 
 Trebie Q ca ^e of the inspector or surveyor, as directed by this 
 Duty, in ^ c + j n cases w l iere no such declaration shall have 
 
 certain ' 
 
 Cases. been delivered as in the said recited Act of the 
 fiftieth year of the reign of King George the Third 
 is required, or the commissioners shall be dissatis- 
 fied with the same, the assessment shall be made
 
 Surcharges. 211 
 
 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 u P on 
 appeal such declaration as aforesaid shall have been vffieor 
 delivered, and if the said commissioners shall be ^.^le 
 satisfied therewith, and shall be of opinion that Dut y 
 there was any reasonable cause of controversy on remitted. 
 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 commissioners 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 sum so charged above the Payment 
 said rate or duty, and which shall not be so remitted p i us . 
 or struck off as aforesaid, shall be paid to the officer 
 for receipt, to the use of Her Majesty; which in- increase of 
 crease of duty made by occasion of such surcharge, b/sur- e ' > 
 together with the overplus aforesaid above the bemtified 
 said rate of duty, and all other increase of duty *? *£™ m ^ 
 occasioned by the surcharge or information of stamps & 
 
 J ii- Taxes, 
 
 any inspector or surveyor under this Act, the com- who shall 
 missioners for executing this Act who shall have Authority 
 confirmed such surcharge or made such increase inspector 
 shall at the same meeting certify under their hands orSur " 
 
 ° J veyor. 
 
 to the commissioners of stamps and taxes, who shall 
 have authority, under and subject to such rules and 
 regulations as shall have been made by the commis- 
 sioners of Her Majesty's treasury in that behalf, to
 
 212 
 
 Exemption. 
 
 Exemp- 
 tion of 
 Persons 
 •whose 
 Income is 
 less than 
 £150 pei- 
 Annum. 
 
 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. 
 
 163. That any person charged or chargeable to 
 the duties granted by this Act, either by assessment, 
 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 commis- 
 sioners for general purposes, 1 in the manner herein- 
 after mentioned, that the aggregate annual amount 
 of his income, estimated according to the several 
 rules and directions of this Act, is less than one 
 hundred and fifty pounds, 2 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 hereinafter 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 
 become liable ; and such exemption shall be claimed 
 and proved, and the proceedings thereupon shall be 
 had, before the commissioners for general purposes 
 in the district where the claimant shall reside, pur- 
 suant to and under the powers and provisions by 
 
 1 By the 16th and 17th Vict., cap. 34, sec. 31, claims in Ireland to be 
 sent to special commissioners. 
 
 2 The duty now extends to incomes of £100 a year.
 
 Mode of Claiming Exemption. 213 
 
 which the duties in Schedule (D.) are herein directed 
 to be ascertained and charged, but nevertheless 
 subject to the rules and directions hereinafter con- 
 tained. 
 
 164. That every person claiming to be entitled Mode of 
 to such exemption as last aforesaid shall, within the eSSJ? 
 time to be limited as hereinbefore directed for *».■»* 
 
 . . . ofproceed- 
 
 delivermg in the lists, declarations, and statements ' m s on 
 required by this Act (or within such further time claim, 
 as the said commissioners shall for special cause 
 assigned allow), deliver or cause to be delivered 
 to the assessor of the parish or place where such 
 claimant shall reside a notice of his claim for such 
 exemption, together with a declaration and state- 
 ment, 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 claimant 
 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 retained, or may be entitled to deduct or retain, 
 under the authority 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
 
 214 Mode of Claiming Exemption. 
 
 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 com- 
 missioners ; 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 commissioners, 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 commissioners 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 discharged 
 toror Pec accordingly: provided always, that in case the in- 
 obje v ct y t°o r spector or surveyor shall object to any such claim 
 thefml™' as aforesaid in writing, suggesting to the said addi- 
 tobede- tional commissioners that he hath reason to believe 
 
 termmed . 
 
 *>.v the . that the income of such claimant or any other 
 sione^for particular required by this Act to be declared or set 
 PurposL. forth in such declaration and statement as aforesaid.
 
 Mode of Claiming Exemption. 215 
 
 is not truly or fully declared or set forth therein 
 in any specified particular, then and in such case 
 the merits of such claim for exemption shall be 
 heard and determined upon appeal before the com- 
 missioners 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 commissioners for 
 general purposes shall grant and issue all necessary 
 certificates consequent thereon. 
 
 165. That if it shall be proved to the satisfaction On Proof 
 of the commissioners for general purposes that any p^ons 
 person whose claim for exemption has been allowed ejSS* 
 in manner aforesaid has been charged to and has t ionQave 
 
 ° been 
 
 paid any of the duties hereby granted, by way of charged 
 deduction from any rent, annuity, interest, or other Deduction 
 annual payment to which he may be entitled, and Annuity, 
 from which a deduction is authorised to be made by bS&c.', 
 this Act, or that such person has been assessed and c . ommis ; 
 
 A sioners to 
 
 has paid such duties in respect of any annuity, grant a 
 dividend, pension, or stipend payable to him out of thereof, 
 the public revenue of the United Kingdom, then ILSS 
 and in such case it shall be lawful for the said SJoS" 
 commissioners for general purposes to certify what l ^f^ T 
 shall have been so proved before them to the com- t0 re P a y 
 
 • , the 
 
 missioners tor special purposes at the head office for Amount of 
 stamps and taxes in England, by a certificate, in Duties. 
 such form as shall be provided under the authority 
 of this Act, specifying and describing the amount 
 and the particular nature of the payment out of 
 which and the name and place of abode of the person
 
 216 Mode of Claiming Exemption. 
 
 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 claimant 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 repay- 
 ment 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 repayment of the said duties in like 
 manner as is hereinbefore provided with respect to 
 the allowances to be granted under Number V. of 
 Schedule (A.) of this Act. (a) 
 
 (a) By the Act 16th and 17th Vict., cap. 34, sec. 54, it is 
 enacted that persons who have made insurance or contracted for a 
 deferred annuity on the lives of themselves or their wives, are to 
 be allowed an abatement of duty in respect of the annual premium 
 paid * provided that no abatement or repayment shall be made in 
 respect of any annual premium beyond one-sixth part of the whole 
 of the profits or gains charged to the Income Tax. A person in the 
 receipt of £100 a year, paying an annual premium of say £6, is still 
 liable to the tax, but may obtain an abatement of the assessment 
 by the amount of the premium actually paid from year to year. 
 
 Claim No. 39, of which an example is here given, can always 
 be obtained at the office of the surveyor of taxes for the district in 
 which the claimant resides, which, when filled, must be sent 
 according to the printed instructions on the back, enclosing there- 
 with the annual premium, receipt. In filling up the claim — 1st. 
 The source of profits must be stated. 2nd. The parish or place 
 (For continuation of this note, see page 220.J
 
 no .39. INCOME TAX. 
 
 Claim for Repayment of Duty in respect of Premiums on Policies of Insurance. 
 
 INSTRUCTIONS. 
 
 The receipt for the premium must be annexed to the claim. 
 
 The law provides that no claim shall be allowed in respect of any such annual premium beyond 
 one-sixth part of the whole amount of the profits. 
 
 If the income be from land, &c, the parish and county where such property is situate must be 
 
 Bt&tGll. 
 
 If from the public funds, the description and amount of stock, also the name or names in which 
 the stock stands. 
 
 If from trade, &c, the nature of such trade, &c, must be stated, and the place where the profits 
 are assessed. 
 
 If from annuities, interests of money, railway shares, &c, the source of income must be described. 
 
 Christian and Sur- 
 name to be stated at 
 lull length. 
 
 fa) Here insert the 
 duty claimed to be re- 
 turned. 
 
 (b) Hero insert on 
 whose life the policy 
 has been made, or to 
 whom the deferred an- 
 nuity is to be payable. 
 
 I , do hereby declare that, under and by virtue of an Act 
 
 passed in the sixteenth and seventeenth years of Her present Majesty's reign, 
 entitled "An Act for granting to Her Majesty Duties on Profits arising from 
 Property, Professions, Trades, and Oflices," I have been assessed or charged in 
 respect of my profits and gains for the year comniencin°: Gth day of April, 18 , 
 and ending 5th day of April, 18 , on the several sums and in the several 
 amounts of duty hereinafter set forth, and that I have paid the duty so assessed 
 or charged ; and I hereby claim repayment of the sum of (a) in 
 
 respect of the annual premium upon a certain policy of insurance or contract tor 
 a deferred annuity made by me with the company hereinafter also mentioned, 
 on sty ■ and I further declare that I have not before 
 
 claimed, nor have I received any allowance of duty whatever in respect of the 
 said premium for the said year ending 5th April, 18 
 
 Source or Sources 
 
 fcoui whence the 
 
 Claimant's Fronts and 
 
 Gains arise. 
 
 Where Assessment is 
 made, and if from 
 
 Lands or Tenements 
 the names of the 
 Persons Assessed. 
 
 Total Amount of 1 , 
 Profits & Gains J , 
 
 Amount of 
 
 Profits and 
 
 Gains 
 
 for each 
 
 Source. 
 
 Total Amount of Duty paid thereon £ 
 
 Amount of 
 Duty Paid 
 thereon. 
 
 Title of each Company 
 with which a Policy 
 
 of Insurance has been 
 made, or a Contract 
 
 for a Deferred Annuity. 
 
 Total Amount of 1 £ 
 Premium .... J 
 
 Amount 
 
 Amount of Duty 
 
 of | Claimed 
 
 Premium. to be 
 
 I Returned. 
 
 Amount of 
 Returned 
 
 Duty Claimed to be 1 £ 
 
 Given under my hand, this day of , 18 . 
 
 Signature of Claimant, and Profession, 
 
 Residence that will be found by tlie Post, . . . 
 
 I request that the said sum of £ ma y » e P aid b 7 
 
 Either of these modes of repayment \ The Receiver-General at Somerset House, or 
 
 may be used, and this must be indi- [ 
 
 mtmded tote' SLu*. . t ." u . "?? J The Sub-Distributor of Stamps, residing at
 
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 tion. 
 
 220 Fraudulent Claims of Exemption. 
 
 Penalty 166. That if any person shall be guilty of any 
 
 for making i» i , • • ■> • t i • 
 
 fraudulent fraud or contrivance in making any such claim, or 
 Exempt m obtaining any such exemption or any such certi- 
 ficate as aforesaid, or shall fraudulently conceal or 
 untruly declare any income 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 
 deducted 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 
 
 where the profits are charged. 3rd. The amount of the assessment. 
 4th. The duty paid to the crown thereon. 5th. The name of the 
 insurance company. 6th. The annual premium ; and lastly : 
 The Income Tax thereon. 
 
 Claim 40, an example of which is also given, is for the use of 
 persons whose total income, from every source, is less than £100 
 a year. Those forms may also be obtained from the surveyor of 
 taxes where the claimant resides ; and when propei-ly filled up, 
 must be returned to that officer, with the collector's receipts, if 
 the tax which is sought to be re-claimed be paid in respect of 
 lands, houses, &c. If from public companies or mortgagees, then 
 a certificate from the secretary of such company, or from the 
 mortgager, must be annexed to the claim, showing that the tax 
 has been paid over to the crown.
 
 Computation of Income. 221 
 
 such person in committing any such fraud as afore- 
 said the person so aiding, abetting, or assisting shall 
 forfeit the sum of fifty pounds. 
 
 167. That the annual value of lands, tenements, income 
 
 , it* j. ♦ arising 
 
 hereditaments, or heritages, belonging to or in f rom 
 the occupation of any person claiming the said \llto^ 
 exemption, shall be estimated, for the purpose of ^ ated 
 ascertaining his title to such exemption, according jeference 
 to the rules and directions contained in the said forExemp 
 several Schedules (A.) and (B.) respectively ; 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 directions; and 
 where such claimant shall be the proprietor as well 
 as the occupier of any such lands, tenements, here- 
 ditaments, or heritages, the amount deemed by this 
 Act as aforesaid 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 aggregate amount 
 shall be deemed for the purpose aforesaid to be the 
 income of such claimant arising from the lands, 
 tenements, hereditaments, or heritages of which he 
 shall be the proprietor and occupier as aforesaid ; 
 and the income arising from any lease of or com- 
 position 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 
 aforesaid.
 
 222 
 
 Claims of Exemption. 
 
 Joint 
 Tenants, 
 &c., may 
 severally 
 claim Ex- 
 emptions. 
 
 Excep- 
 tions. 
 
 Claim to 
 be made 
 where the 
 Claimant 
 resides, or 
 in the Case 
 of Offices, 
 Pensions, 
 and 
 
 Stipends, 
 before the 
 Commis- 
 sioners of 
 the 
 
 Depart- 
 ment 
 
 168. That coparceners, joint tenants, or tenants 
 in common of the profits of any property whatever, 
 and any joint tenant or tenants of lands or tene- 
 ments in partnership, being in the actual and joint 
 occupation thereof in partnership, and entitled to 
 the profits thereof in shares, and personally labour- 
 ing therein, or managing the same, and any partners 
 carrying on trade or exercising any profession to- 
 gether, 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 several 
 interests : provided always, that the profits so arising 
 shall not in any case be charged separately to the 
 duty in respect of the occupation of lands, where 
 lands shall be let or underlet, 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. 
 
 169. That every such claim for exemption shall 
 be made to the commissioners of the district where 
 the claimant shall reside, whether such claimant 
 shall be personally charged in such district or not, 
 except where the whole income of the claimant shall 
 arise from an office or employment of profit the 
 duties whereon are cognizable before the com- 
 missioners of a department of office, or from a 
 pension or stipend, in all which cases the claim 
 may be made to and allowed by the commissioners
 
 Double Assessment. 22S 
 
 of such department wherein the said duties are 
 cognizable under the regulations of this Act ; and Persons 
 if such claimant shall be out of Great Britain, an Seat 
 affidavit, stating the several matters required by m "y ain 
 this Act, taken before any person having authority claim h 7 
 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 commissioners for 
 executing this Act in relation to the assessment on 
 which such claim shall be founded. 
 
 170. That any such claim for exemption may be claims 
 made by any guardian, trustee, attorney, agent, made by 
 or factor, on account of others, in any case where T^ees 01 
 satisfactory proof shall be made that the party on account 
 
 " x . A % " of others. 
 
 claiming such exemption is unable to attend in 
 person, or such claim may be made by the several 
 persons acting in any of the characters hereinbefore 
 described, in such manner as they may act for others, 
 for the purpose of being assessed on their account 
 in the first instance, as hereinbefore directed. 
 
 171. That whenever any person shall have been commis- 
 assessed to any of the duties granted by this Act, "SlftR* 
 whether charged on him on his own account, or in ^^J™ 
 any of the characters hereinbefore described on the Assess- 
 
 " ments. 
 
 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 commis- 
 sioners 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
 
 224 Mode of Collecting Duties. 
 
 being relieved from such double assessment, and t 
 the said commissioners, on due proof thereof to 
 their satisfaction, shall cause such assessment, 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 ac- 
 cording 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 commissioners 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 assessed upon him, 
 and paid as aforesaid. 
 Commis- 172. That the respective commissioners execu- 
 
 tioners to fa ^ g j± c i j n re i at i n to any of the duties hereby 
 
 issue jju- ~ «/ «/ 
 
 piicates of granted shall, within one calendar month after the 
 
 Assess- ~ 7 
 
 ments to fi rs t day of hearing appeals, all ajmeals then made 
 
 Ool Ipo tors 
 
 with War- being first determined, issue out and deliver to the 
 
 collect the respective collectors duplicates of the assessments 
 
 of the aforesaid duties, charged at the respective 
 
 rates mentioned in the respective schedules of this
 
 Infants, &c. — Defaulters. 225 
 
 Act, together with their warrants, as directed by 
 the said several Acts relating to the duties of 
 assessed taxes, for the speedy and effectual levying 
 and collecting of the said duties assessed under 
 this Act, as the same shall become payable, by 
 quarterly instalments, as heroin directed, distin- 
 guishing 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. 
 
 173. That where any person chargeable with Parents 
 the duties hereby made payable as aforesaid shall JkiiwiiaM 
 be under the age of twenty-one years, or where any ^ 0I & 
 person so chargeable shall die, in every such case Executors 
 
 Ii t , i , ■ . - for Persons 
 
 tne parents, guardians, or tutors of such infant, upon dying, 
 default of payment 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
 
 £>b 
 
 Collection of Arrears. 
 
 Parish to 
 be answer- 
 able for 
 Collectors 
 in Eng- 
 land. 
 
 Arrears 
 to be re- 
 assessed. 
 
 parents, guardians, or tutors making payment as 
 aforesaid shall be allowed every sum paid for such 
 infants in their accounts, and all executors and 
 administrators shall be allowed to deduct all such 
 payments out of the assets of the person so dying. 
 
 174. That in England the parish or place in 
 which any assessment shall have been made of the 
 duties granted by this Act under any of the 
 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, ac- 
 cording 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 granted, 
 caused by or arising from any neglect, default, or 
 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 discovered 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 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
 
 Times of Payment. 227 
 
 which such arreaf shall have accrued, according to 
 the amount of each person's assessment therein, 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 assessment may be by virtue 
 of this Act raised and levied under the regulations 
 of the said Acts respectively. 
 
 175 That if it shall happen that this Act shall Commis- 
 
 , , . . , , j. sioners to 
 
 not be executed previous to the time appointed tor adjust 
 the payment of the first or any subsequent instal- p^ent, 
 merit of the said duties, or within the year of JJJj^ 
 assessment, it shall be lawful for the commissioners Daycare 
 executing this Act who shall have made or allowed and Sums 
 
 ° , . . , t £ to be paid, 
 
 any assessments after the period appointed tor any not less 
 such payment, which they are hereby declared to Amount of 
 be competent to do from time to time when and as £^" ts 
 the same shall be necessary, to settle and adjust at °™ach 
 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 clay of payment as herein mentioned 
 after the making of such assessment in the same or 
 any subsequent year the said commissioners shall 
 direct at least the amount of two quarterly pay- 
 ments to be made, until all arrears, either for that 
 or any former or subsequent year, shall have been 
 completed.
 
 228 Times of Payment, 
 
 Assess- 176. That every assessment to be made under 
 
 be e for One this act within the year appointed for making the 
 Jbic r by ay same slia11 ^ e cIeemed to ^ e for tlie current year, 
 
 Sments an( * ^sOl ^ ^ ^° 1Ce ^ SUC ^ ^^ ' ^^ eVei T 
 
 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 assessment, and for every subsequent 
 assessment during the continuance 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 instalments 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 quar- 
 terly instalment, on or before the twentieth day of 
 December for the third quarterly instalment, and 
 on or before the twentieth day of March for the 
 last quarterly instalment, in each ye'ar ; 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 
 instalment, and on or before the twentieth day of 
 March for the last half-yearly instalment ; the pay- 
 ment thereof for the first assessment to be regulated 
 as to the proportion of the sums and times of pay- 
 ment by the respective commissioners pursuant to 
 the directions herein contained.
 
 Change of Residence. 229 
 
 177. That if any person shall come into any if Persons 
 
 i • i i n x i come to 
 
 parish or place wherein such person shall not nave res ide in 
 been before charged to the said duties contained ™wSS 
 in any of the said schedules for the same year, the *7 b ^ e 
 assessor or collector, or any inspector or surveyor, before ^ 
 shall sive or leave notice in writing to or for such the 
 
 Assessor 
 
 person to make out and deliver, within fourteen togive 
 days next ensuing the day of giving such notice, a ^Xe to 
 declaration in writing, signed by him with his own Jjj£» 
 proper name, which shall specify the name of the * e y w J re r 
 narish or place and county wherein such person to deliver a 
 
 " ,,>•-,!> -, Statement, 
 
 shall have been assessed as aforesaid lor such year, f or the 
 and also to produce the certificate of such assess- Eg 56 ° 
 ment, or in default thereof to deliver a statement assessed. 
 
 ixjA, , . Penalty on 
 
 for the purpose of being assessed in such parish or Persons 
 
 place ; and if any such person as aforesaid shall toteHver 
 
 neglect or refuse to make out and sign and deliver statement. 
 
 such declaration or statement as aforesaid, 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 in any case it shall not appear in the 
 
 assessment of any parish or place for that year that 
 
 any person residing or being 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 manner in every respect 
 
 as if such person had been resident in such parish 
 
 or place at the time of the publication of notices as
 
 230 
 
 Change of Residence. 
 
 Persons 
 removing 
 out of a 
 Parish or 
 Place, 
 ■without 
 first dis- 
 charging 
 the Assess- 
 ment, 
 or not 
 leaving 
 sufficient 
 Goods to 
 satisfy the 
 Arrear, 
 subject to 
 Penalty. 
 
 Arrears to 
 be levied 
 byDistress 
 in the 
 District 
 ■where 
 the Party 
 resides ; 
 and if 
 not so 
 levied or 
 collected, 
 to be 
 recovered 
 as a Debt 
 to Her 
 Majesty. 
 
 directed by this Act, unless such person shall prove 
 to their satisfaction that he hath been duly charged 
 in some other parish 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 assessment shall be made on him, with intent to 
 evade an assessment, or if any person being assessed 
 to the said duties shall remove out of the parish or 
 place where he shall have been assessed to the said 
 duties without first paying or discharging all the 
 said duties charged upon him which shall then be 
 due and payable, or without leaving in such parish 
 or place sufficient goods and chattels whereon the 
 said duties in arrear may be raised and levied, and 
 the same shall remain in arrear and unpaid for the 
 space of twenty days after the time appointed 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
 
 Change of Besidence. 231 
 
 as aforesaid, and such last-mentioned commissioners 
 shall thereupon 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 levied or collected 
 in manner aforesaid, the same shall be recoverable 
 as a debt to Her Majesty, together with full costs 
 of suit, and all charges and expenses attending the 
 
 same. 
 
 178. That if any person who ought to be charged Penalty on 
 as directed by this Act shall, by fraudulently chang- fr auaT 
 ing or having changed his place of residence, or by d^ging 
 fraudulently converting or having converted his £ e f dencej 
 property, or any part thereof, or by fraudulently <™™*; 
 releasing, assigning, or conveying, or having fraudu- petty, ?r 
 lently released, assigned, or conveyed, the same, or f a i se state- 
 any part thereof, or by making and delivering any g^ty $ 
 such statement or schedule as aforesaid which shall J*^ 
 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 falsehood, wilful 
 neglect, fraud, covin, art, or contrivance whatsoever,
 
 232 
 
 Stamp Duty. — False Evidence. 
 
 .Receipts 
 and other 
 Docu- 
 ments 
 exempted 
 from 
 Stamp 
 Duty. 
 
 Persons 
 giving 
 false 
 
 Evidence, 
 or swear- 
 ing falsely, 
 liable to 
 the Penal- 
 ties of 
 Perjury. 
 
 used or practised, shall not be charged and assessed 
 according to the true intent and meaning of this 
 Act, every such person shall, on proof thereof before 
 the said respective commissioners for general pur- 
 poses 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 such 
 person shall be assessed and charged, over and 
 above such former charge, treble the amount of the 
 difference between 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 afore- 
 said. 
 
 179. That no receipt, certificate of payment, 
 contract of composition, affidavit, appraisement, or 
 valuation, made or given in pursuance and for the 
 purposes of this Act, shall be liable to any stamp 
 duty. 
 
 180. That if any person, upon any examination 
 on oath or affirmation, or in any affidavit, dej3osi- 
 tion, or affirmation authorised by this Act, shall 
 wilfully and corruptly give false evidence, or shall 
 wilfully and corruptly swear or affirm any matter or 
 thing which shall be false or untrue, every such 
 person so offending, and being thereof duly con- 
 victed, shall be subject and liable to such pains and 
 penalties as by the laws in force persons convicted
 
 Forgery of Certificates or Receipts. 233 
 
 of wilful and corrupt perjury are subject and liable 
 
 to ; and any indictment or information for perjury indict- 
 
 r m> i «j_ J '*.' ™. mcnts may- 
 
 COmmitted in any such affidavit, deposition, 01 be tried in 
 
 affirmation as aforesaid, whether the same shall be SSSjS? 
 taken or made within Great Britain or without, ^f^. 
 shall and may be laid, tried, and determined in the bited. 
 county where such affidavit, deposition, or affirma- 
 tion shall be exhibited to the commissioners in 
 pursuance of this Act. 
 
 181. That if any person shall forge, counterfeit, or Pun i S h- 
 alter, or cause or procure to be forged, counterfeited, p^sons 
 or altered, or knowingly or wilfully act or assist in jgjjg^J, 
 forging, counterfeiting, or altering, any certificate akegjg 
 of the commissioners of stamps and taxes, or of any cates or 
 other commissioners acting in the execution of this given 
 Act, or any certificate or receipt which the cashier ^t. er 
 of the Bank of England, or the receiver general of 
 stamps and taxes, or any officer for receipt, 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 corporate, or any person whom- 
 soever, 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. 
 
 182. That if, upon the trial of any indictment, prescrib- 
 information, suit, or prosecution whatsoever, or in S de ; ce 
 any proceeding relative thereto, under and by £ c ^ vedin 
 virtue of this Act or the said Acts hereinbefore Courtof 
 
 x CI SODS 
 
 recited or referred to, or for anything done m being
 
 234 Allowances to Assessors, &c. 
 
 Commis- pursuance of this Act, or for any offence committed 
 office.^ 01 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 or officer of or for the said duties 
 hereby granted, or commissioned 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 ap- 
 pointment, at the time respectively 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 parti- 
 cular commission, appointment, 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 notwithstanding. 
 Allowance 183. That the several assessors and collectors 
 sors^Cot- shall have threepence in the pound for what money 
 cieS °f t ne several duties by this Act granted the several 
 'persomT c °ll 6c tors shall pay to the proper officer for receipt, 
 to be divided in each separate collection between 
 the said assessors and collectors in equal proportion ; 
 and for the careful writing and transcribing the 
 said assessments, warrants, estreats, and duplicates
 
 Alloivances to Assessors, &c. 235 
 
 in due time, and for the due, speedy, and effectual 
 executing all matters and things directed to be per- 
 formed under the said commissioners, and for the 
 bearing and sustaining all incidental expences 
 attending the execution of this Act, under the 
 direction of the said respective commissioners 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 warrant under the 
 hands of the said commissioners, have and receive 
 from the respective officers for receipt twopence 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 
 expences shall, by like warrant, have and receive 
 one penny in the pound of all such monies as afore- 
 said, provided 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 other- 
 wise ; and no person shall under any pretence what- 
 ever 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 appor- 
 tioned and settled by the respective commissioners ; 
 nor shall such clerk under any pretence whatever.
 
 236 Allowances to Assessors, &e. 
 
 demand, take, or receive any fee, gratuity, or per- 
 quisite, 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 collec- 
 tors, receivers, corporations, or persons aforesaid by 
 the warrant of the commissioners of Her Majesty's 
 treasury, for their pains and care in executing this 
 Further Act : provided also, that it shall be lawful for the 
 
 Allowance ± . 
 
 to clerk, said commissioners of Her Majesty s treasury to 
 cause such further allowance to be made to such 
 clerk as aforesaid, who shall have faithfully per- 
 formed his duty under this Act, and shall have 
 borne and sustained such incidental expences as 
 aforesaid, 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 occa- 
 sion 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,
 
 Elections. — Recovery of Penalties. 237 
 
 think proper to direct, and the certificate of the 
 commissioners of stamps and taxes shall be an 
 authority to the officers for receipt respectively to 
 pay such further allowance. 
 
 184. Provided always, that no neglect or omis- Nonpay- 
 sion to pay within any limited period the duties Duties 
 assessed under the authority of this Act in respect "^jl? 18 " 
 of any house or other building shall prevent any ll01 ? 
 
 «/ o x t/ voting at 
 
 person from being admitted or retained on the Elections 
 register or list of persons entitled to vote in the bersof 
 election of a member or members to serve in Par- m ent a 
 liament for any city or borough, or from voting at 
 any such election. 
 
 185. That all pecuniary penalties imposed by Recovery 
 this -Act shall and may be sued for, recovered, and ?i eS ana~ 
 apj3lied in such manner and form as is directed in 
 regard to the pecuniary penalties imposed by the 
 said Acts respectively 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 penalties respectively granted or imposed by this 
 Act, such duties and penalties respectively shall be 
 recoverable with full costs of suit, and all charges 
 and expences 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 
 addition to any penalty, every such penalty and all 
 
 Duties.
 
 238 Incidental Expences. — Letters Patent. 
 
 Monies 
 arising 
 from the 
 Duties to 
 be paid 
 into the 
 Bank of 
 England, 
 and trans- 
 ferred to 
 the Credit 
 of the Ex- 
 chequer. 
 
 The Trea- 
 sury to 
 settle 
 Allow- 
 ances for 
 Commis- 
 sioners, 
 Surveyors, 
 and other 
 Officers, 
 and to 
 discharge 
 incidental 
 Expences. 
 
 No Person 
 to be 
 
 exempt by 
 Letters 
 Patent. 
 
 such increased rate of duty may be added to the 
 assessment, and be collected and levied in like man- 
 ner as any duties included in such assessment may 
 be collected and levied. 
 
 186. That all monies arising 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 name of the receiver general of stamps and 
 taxes, to be opened and kept for that purpose, 
 distinct and apart from all other monies, and shall 
 be transferred to the credit of Her Majesty's ex- 
 chequer, 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 manage- 
 ment of the commissioners 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 for the service, pains, and labour of the 
 commissioners for special purposes, inspectors, sur- 
 veyors, 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 expences attending the execution of this Act, 
 as the said commissioners of Her Majesty's treasury 
 shall think fit and reasonable in that behalf. 
 
 187. 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,
 
 Letters Patent. 239 
 
 borough, or town corporate within this realm, of 
 any manner of liberties, 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, deductions, 
 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 
 burthen 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 non 
 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 notwithstanding. 
 
 188. That every provision in this Act contained, Provisions 
 and applied to the duties in any particular schedule, anyparti- 
 which shall also be applicable to the duties in any schedule 
 other schedule, and not repugnant to the provisions jJJJJ d t 
 for charging, ascertaining, or levying the duties in 2 n £ th 1 ei j 
 such other schedule, shall, in charging, ascertaining, m charg- 
 and levying the same, be applied as fully and effec- Duty. 6 
 tually as if the application thereof had been so 
 expressly and particularly directed; anything herein 
 contained to the contrary notwithstanding. 
 
 189. That the schedule hereinafter mentioned, schedule 
 marked (F.), shall be deemed a part of this Act, as deemed 36 
 if the same had been inserted under a special ^fj^ 
 enactment ; 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.
 
 240 
 
 Scked. (F.J 
 
 Oath to be 
 taken by 
 Commis- 
 sioners 
 acting in 
 respect of 
 the Duties 
 contained 
 inSchedule 
 (D.) 
 
 Forms of Oaths, 
 SCHEDULE (F.) 
 
 Form of an oath or affirmation to be taken by the 
 commissioners for the purposes of this Act, 
 and by additional commissioners, and com- 
 missioners for special purposes, acting in the 
 execution thereof, in respect of the duties 
 contained in Schedule (D.) 
 T" A. B. do swear [or affirm, as the case may be,] 
 -*- that I will truly, faithfully, impartially, and 
 honestly, according to the best of my skill and 
 knowledge, execute the powers and authorities 
 vested in me by an Act passed in the Year 
 
 of the reign of Queen Victoria, intituled [here set 
 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 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 con- 
 tained in any schedule or statement 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 shall be sworn to the due execution of this 
 Act, and where it shall be necessary to disclose
 
 Forms of Oaths. 241 
 
 " the same for the purposes of the said Act, or to sou*, (f.j 
 " the commissioners of stamps and taxes, or in 
 " order to or in the course of a prosecution for 
 " perjury committed in such examination, affidavit, 
 " deposition, or affirmation. 
 
 " So help me God." 
 
 Form of oath or affirmation to be taken by 
 inspectors and surveyors as aforesaid. 
 
 I A. B. do swear [or affirm] that in the execution Oath to be 
 of an Act passed in the year of the inspectors 
 
 reign of Queen Victoria, intituled [here set forth surveyors. 
 the title of this Act], I will examine and revise 
 all statements, schedules, and declarations de- 
 livered within my district, and in objecting to the 
 same I will act according to the best of my in- 
 formation 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 com- 
 missioners of stamps and taxes, or any two or 
 more of them ; and that I will not disclose any 
 particular contained in any statement or schedule, 
 witli 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
 
 242 Forms of Oaths. 
 
 adhed. (F.j " Act, except in such cases and to such persons only 
 " who shall be sworn to the clue execution 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 such examination, affidavit, 
 " deposition, or affirmation. 
 
 " So help me God." 
 
 Form of oath or affirmation to be taken by 
 
 assessors as aforesaid. 
 
 Assessors " T A. B. do swear [or affirm] that in the execution 
 
 oath. " J- of an 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 persons 
 
 " 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 prose- 
 
 " cution for perjury committed in any matter 
 
 " relating to such statement or schedule. 
 
 " So help me God."
 
 Forms of Oaths. 243 
 
 Form of oath or affirmation to be taken by the med. (F.) 
 collectors and officers for receipt, 
 
 I A. B. do swear Tor affirm! that in the execution Oath for 
 L , J Collectors 
 
 of an Act passed in the year ot the and 
 
 reign of Queen Victoria, intituled an Act [here Keceipt. 
 
 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 
 
 execution of the said 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 committed in relation to 
 
 the said duties. 
 
 " So help me God." 
 
 Form of oath or affirmation to be taken by a 
 clerk or clerk's assistant to the commissioners 
 aforesaid. 
 " T A. B. do swear [or affirm] that I will diligently ci er k's 
 " J- and faithfully execute the office of a clerk [or 0ath ' 
 " 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
 
 244 
 
 Forms of Oaths. 
 
 sched. (f.) " 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 provisions and regulations relating to 
 " Schedule (D.) of the said Act, or any evidence or 
 " answer given by any person who shall be ex- 
 " amined, 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 commis- 
 " sioners under whom I act, or of the commissioners 
 " of stamps and taxes, or in order to and in course 
 " of a prosecution for perjury committed on such 
 " examination, affidavit, deposition, or affirmation. 
 
 " So help me God." 
 
 Schedule 
 (G.) and 
 the Rules 
 therein 
 to be 
 observed 
 in execu- 
 ting the 
 Act. 
 
 190. That the Schedule marked (G-.), with the 
 rules and directions therein contained, shall, in 
 making returns of the amount of annual value or 
 profits on which any duty is chargeable under this 
 Act, so far as the same are respectively applicable 
 to the case of each person, corporation, company, or 
 society described or mentioned in this Act, on 
 behalf of themselves, and also of others for whom 
 they act in any of the characters described in this 
 Act, or hereinafter mentioned, be observed by each 
 such person, corporation, company, or society, or 
 by his or their agents or officers, in the cases where 
 such aorents or officers are authorised to make such 
 returns.
 
 Statements. 245 
 
 SCHEDULE (G.) sculjgj 
 
 I. — By every occupier of lands, tenements, heredita- 
 ments, or heritages throughout Great Britain, to 
 be charged under Schedule (A.) and (B.), or 
 either of them. 
 
 A statement of the rent and annual value, or ByOccu- 
 the annual value, as the case shall require, of all LandB,&c., 
 lands, tenements, and hereditaments, or heritages, under 6 
 occupied in every parish or place, distinguishing the f£ h ) e fj| Jf 8 
 proportions in each parish or place, and estimating W 
 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 estima- 
 ting separately the rent or annual value chargeable 
 in respect of the property, and the amount charge- 
 able in respect of the occupation, 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 esti- 
 mated separately : 
 The amount at which such lands and tenements 
 are rated to the poor :
 
 246 
 
 Statements. 
 
 sehed. (G.) 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 composition. 
 
 By Lay 
 
 Impropria- 
 tors and 
 Ecclesias- 
 tical 
 Persons, 
 under 
 Schedule 
 (A.) 
 
 II. — By every lay impropriator, and by every ecclesi- 
 astical rector, vicar, or other person (describing 
 himself) receiving any tithes in kind, or any 
 payments in right of the church, or by endowment, 
 or in lieu of any tithes, and on all teinds, in 
 Scotland, to be charged under Schedule (A.), 
 distinguishing the same asfolloivs: 
 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 
 
 The amount of compositions, rents, and pay- 
 ments in lieu of tithes, arising from lands for the 
 preceding year. 
 
 By Corpo- jjj t — ]fg every person, corporation, or company carry- 
 
 &c., under ing on any concern hereinafter mentioned, or 
 
 (A.) c their agents or officers, in the cases authorised to 
 
 be charged under Schedule (A.) 
 
 The amount of profits from quarries of stone, 
 
 slate, limestone, or chalk, in the preceding year :
 
 Statements. 247 
 
 Of iron works, salt springs or works, alum snua. (Q.) 
 mines or works, waterworks, streams of water, 
 canals, inland navigations, clocks, drains, levels, 
 fishings, rights of markets and fairs, tolls, railways 
 and other ways, bridges and ferries, in the prece- 
 ding year : 
 
 Of mines of coal, tin, lead, copper, mundic, iron, 
 and other mines, on an average of five years. 
 
 IV. — Bii every lord or lad?/ of a manor or other By Lords 
 
 J * , . . 7 /,, of Manors. 
 
 royalty, or tenant of the same. 
 
 The amount of all dues and other services or 
 other casual profits (except rents and annual pay- 
 ments) of such manors or royalties, on an average 
 of seven years. 
 
 V. — By the receiver of any fine paid in consideration ByRe- 
 of a demise of lands or tenements (except ens- Fines, 
 tomary) to be charged under Schedule (A.) 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. 
 
 VI. — By every person entitled to profits arising from By Profits 
 lands, tenements, hereditaments, or heritages, not Lands,&c , 
 before stated to be charged under Schedule (A.) gJjJSuie 
 
 (A.)' 
 
 The amount, on a fair average, to be allowed by 
 the respective commissioners.
 
 248 Statements. 
 
 &hed. (G.) VII.—By or for every person carrying on any trade, 
 
 By ie7- manufacture, adventure, or concern in the nature 
 
 casing of trade, to be charged under Schedule (B.J 
 
 changed 6 The amount of the balance of the profits thereof, 
 
 Sduie upon a fair and just average of three years, or 
 
 (°); for such shorter period as the concern has been 
 carried on. 
 
 or exer- VIII. — By every person exercising any profession, 
 
 feSl- employment, or vocation, to be charged under 
 
 Schedule (B.) ■ 
 
 The amount of the balance of the profits, gains, 
 
 and emoluments thereof within the 1 preceding year. 
 
 or entitled IX- — -% emn J P erson entitled to profits of an uncer- 
 to Profit of t a i n m lue, not before stated, to be charged under 
 
 uncertain ° 
 
 Value; Schedule (D.) 
 
 The full amount of the profits or gains arising 
 therefrom within the preceding year. 
 
 X. — By every person receiving in Great Britain 
 ing in- interest from securities out of Great Britain, 
 
 Foreign ™ to be charged under Schedule (B.) 
 
 The full amount that has been received, or will 
 
 be received, as far as the same can be computed in 
 
 the current year. 
 
 XL — By every person receiving in Great Britain 
 °Vom 0fits profits from possessions out of Great Britain, to 
 
 PossS^ be charged under Schedule (D.) 
 
 The full net amount annually received there- 
 
 1 Now the charge is to be made on an average of three years. 
 
 sions
 
 Statements. 249 
 
 from, either by remittances, or importation of sched. (g.j 
 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 or any 
 not falling under any of the foregoing rules, and °^ ts 
 not charged by any of the other schedules, to be cWged 
 charged under Schedule (D.) Schedule 
 
 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 on 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 peckra- 
 
 duty to be charged under Schedule (B.J respect of 
 
 Duty- 
 First. — Declaration by the precedent acting under 
 
 . • i. * ii j- Schedule 
 
 partner, or by the agent, if none ot the partners (D .) 
 are resident in Great Britain, of the names of the 
 several partners, their respective 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 precedent acting partner, of his being assessed 
 with the firm, describing the same, and the place 
 where the return of the precedent partner was 
 made : 
 
 Third. — Declaration which may be made by
 
 250 Statements, Lists, and Declarations. 
 
 sched. (G.) each partner desirous of being and entitled to be 
 separately assessed, describing the firm, and his 
 proportion of the profits. 
 
 statement XIV. — Statement of profits of any office not charge- 
 not able by commissioners specially appointed in the 
 whe7e e the e department where the office is held. 
 
 Office is 
 
 held. The amount of salary, fees, wages, perquisites, 
 
 and 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 com- 
 missioners appointed in the department, if required. 
 
 General XV. — General declaration by each person returning 
 tion. aia " « statement of profits under Schedules (A.) (B.) 
 
 (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, according to 
 the directions and rules of this Act. 
 
 List and XVI. — List and declaration for facilitating the 
 tion in execution of the Act in relation to the duties 
 
 Duties* t0 chargeable on others. 
 
 chargeable . . 
 
 on others. _b irst. — List containing the name of every lodger 
 or inmate in any dwelling house, with the ordinary 
 place of residence of such lodger or inmate, if he 
 shall have any ordinary place of residence else, 
 where, at which he is desirous of being assessed :
 
 Lists, Declarations, and Statements. 251 
 
 Second. — List of every person in the service or &&*. (0.) 
 employ of any master or mistress, whether resident 
 in his or her dwelling house or not, and the place of 
 residence of those not residing 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 corporation, 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 profits 
 of others, such lists as aforesaid shall be delivered, 
 together with the required statements of such 
 profits : 
 
 XVII. — Lists, declarations, and statements of dis- Lists, 
 
 charge, or in order to obtain exemptions. tio^&c., 
 
 in order to 
 obtain Ex- 
 
 First. — Declaration of the amount or value of emptions. 
 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
 
 252 Quorum of Commissioners. 
 
 sched. (g.j 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 according to the three preceding decla- 
 rations : 
 
 Fifth. — Statement of any payment which the 
 claimant may be liable to make, and out of which 
 he may be entitled to deduct 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, 
 what ^ 191. That wherever by this Act any appoint- 
 Commis- merit is directed or authorised to be made, or any 
 competent act, matter, or thing whatever is required to be 
 any X of the c ^ one or performed, by the commissioners of Her 
 P -venb Majesty's treasury, every such appointment, act, 
 this 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 where- 
 ever any order, consent, authority, or direction of 
 the said commissioners of Her Majesty's treasury is 
 prescribed or required by this Act, every such 
 order, consent, authority, and direction may be sig- 
 nified 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
 
 Construction of Terms. 253 
 
 by this Act are required or directed to be put in 
 execution, or any assessment, warrant, order, pre- 
 cept, 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 
 commissioners acting in the execution of this Act, 
 every such power and authority shall and may 
 lawfully be put in execution, and every such assess- 
 ment, warrant, order, precept, notice, certificate, 
 contract, or other document shall and may 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 clone or performed by 
 or before one of such respective commissioners, such 
 Act, matter, or thing may lawfully be done or per- 
 formed by or before such one commissioner, any 
 thing herein contained notwithstanding. 
 
 192. That wherever in this Act, with reference constmc- 
 to any person, matter, or thing, any word or words T° e ™ f the 
 is or are used importing the singular number or gjf]^ 
 the masculine gender only, yet such word or words 
 shall be understood to include several persons as 
 well as one person, females as well as males, bodies 
 politic or corporate as well as individuals, and 
 several matters or things as well as one matter or 
 thing, unless it be otherwise specially provided, or 
 there be something in the subject or context
 
 254 Commencement of Act. 
 
 repugnant to such, construction ; and that wherever 
 the terms and expressions following occur in this Act 
 they shall be construed respectively in the manner 
 hereinafter directed ; (that is to say,) that the ex- 
 pression " Her Majesty" shall be construed to mean 
 and include Her Majesty, her heirs and successors ; 
 the expression " Commissioners of Her Majesty's 
 Treasury" shall mean and include the commis- 
 sioners 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 "affidavit" and the term "oath" shall respec- 
 tively mean and include 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 
 England and Wales and Berwick-upon-Tweed. 
 Com- 193. That this Act shall commence and take 
 
 meSt and effect from and after the fifth day of April One 
 2jS? " thousand eight hundred and forty-two ; which Act 
 the Act. h as k een renewed by the following Acts, viz.: — 
 8 Vict., cap. 4, passed in 1845 ; 11 Vict, cap. 8, passed 
 in 1848 ; 14 Vict., cap. 12, passed in 1851 ; 15 Vict,, 
 cap. 20, passed in 1852 ; 16 and 17 Vict., cap. 34, 
 passed in 1853 ; 20 Vict., cap. 6, passed in 1857 ; 
 22 and 23 Vict,, cap. 18, passed in 1859 ; 23 Vict., 
 cap. 14, passed in 1860 ; 24 Vict., cap. 20, passed in 
 1861 ; 25 Vict,, cap. 22, passed in 1862 ; and the 
 following Act of the present session of parliament 
 hereunto annexed.
 
 INCOME TAX. 
 
 Anno Vicesimo Sexto, Victoria Regin^e, 
 
 Cap. 22. 
 
 An Act to grant certain Duties of Customs and 
 Inland Revenue. 
 
 Most Gracious Sovereign, 
 
 VT7E, your Majesty's most dutiful and loyal 
 * * subjects, the Commons of the United King- 
 dom of Great Britain and Ireland in Parliament 
 assembled, towards raising the necessary supplies 
 to defray your Majesty's public expences, and mak- 
 ing 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 pre- 
 sent Parliament assembled, and by the authority of 
 the same, as follows : 
 
 1. There shall be charged, collected, and paid 
 for the use of Her Majesty, her heirs and successors, 
 the several rates and duties of customs, excise, and
 
 256 Duties of Customs. 
 
 income tax, respectively specified and contained in 
 the several Schedules marked respectively (A.), 
 (B.), and (C), to this Act annexed, and there shall 
 be allowed the several drawbacks specified and 
 contained in the said Schedule (A.), and the said 
 rates, duties, and drawbacks shall respectively take 
 effect at or from the respective times, and shall 
 continue to be charged, collected, paid, and allowed 
 for and during the periods respectively specified or 
 mentioned in that behalf in this Act or in the said 
 schedules ; and where no time is so specified for the 
 commencement thereof, the same shall commence 
 and take effect from and after the passing of this 
 Act ; and where no period is so specified or limited 
 for the duration thereof, the same shall continue to 
 be charged, collected, paid, and allowed respectively 
 until Parliament shall otherwise order ; and the 
 said several schedules shall be deemed to be part 
 of this Act. 
 
 2. All the powers, provisions, Clauses, regula- 
 tions, allowances and exemptions, forfeitures, pains 
 and penalties, contained in or imposed by any Act 
 or Acts, or any schedule thereto, relating to any 
 duties or drawbacks of the same kind or descrip- 
 tion as the several rates, or duties, or drawbacks 
 granted and allowed by this Act respectively, and 
 in force at the time of the passing of this Act, and 
 not hereby expressly repealed, or, as regards the 
 income tax, in force on the fifth day of April, one 
 thousand eight hundred and sixty-three (excej)t as 
 hereinafter provided), shall respectively be in full 
 force and effect with respect to the said rates, duties,
 
 Duties of Customs. 257 
 
 and drawbacks by this Act granted and allowed 
 respectively, so far as the same are or shall be appli- 
 cable in all cases not hereby expressly provided for, 
 and shall be observed, applied, allowed, enforced, 
 and put in execution for and in the raising, levying, 
 collecting, and securing of the said last mentioned 
 rates and duties, and the allowance and payment of 
 the said drawbacks respectively, and otherwise in 
 relation thereto, so far as the same shall not be 
 superseded by, and shall be consistent with, the 
 express provisions of this Act, as fully and effec- 
 tually to all intents and purposes as if the same 
 had been herein repeated and specially enacted, 
 mutatis mutandis, with reference to the rates, duties, 
 and drawbacks by this Act granted and allowed 
 respectively : provided always, that nothing herein 
 contained shall be construed to continue or revive 
 the provisions contained in section three of the Act 
 passed in the twenty-third and twenty-fourth years 
 of Her Majesty's reign, chapter fourteen ; and for 
 the purposes of this Act the year one thousand eight 
 hundred and sixty-two, mentioned in the forty- 
 second and forty-third sections respectively of the 
 Act passed in the last session of Parliament, chapter 
 twenty-two, shall be read as and deemed to mean 
 the year one thousand eight hundred and sixty- 
 three. 
 
 3. The exemption from income tax granted by 
 the said Acts relating to the income tax to persons 
 whose incomes are respectively less than one hundred 
 pounds a year shall be and is hereby continued ; 
 and in lieu of the relief granted by the twenty-eighth
 
 258 Duties of Customs. 
 
 section of the Act passed in the sixteenth and seven- 
 teenth years of Her Majesty's reign, chapter thirty- 
 four, to persons whose respective incomes, although 
 amounting to one hundred pounds or upwards, are 
 less respectively than one hundred and fifty pounds 
 a year, the following relief or abatement shall be 
 given or made to persons whose incomes are less 
 respectively than two hundred pounds a year j 1 (that 
 is to say) any person who shall be assessed or 
 charged to any of the duties or income tax granted 
 by this Act, or who shall have paid the same either 
 by deduction or otherwise, and who shall claim and 
 prove in the manner prescribed by the said Acts 
 that his total income from every source, although 
 amounting to one hundred pounds or upwards, is less 
 than two hundred pounds for the year of assessment 
 of his profits or gains, shall be entitled to be relieved 
 from so much of the said duties assessed upon or 
 paid by him as an assessment or charge of the said 
 duties upon sixty pounds of his income would 
 amount unto, and such relief shall be given either 
 by reduction or abatement of the assessment upon 
 such person, or by the repayment to him of so much 
 of the excess as he shall have paid, or by both of 
 these means, as the case may require. 
 
 1 This clause is designed to grant relief to persons with limited incomes, 
 the tax pressing unusually severe on individuals whose incomes from all 
 sources are between £100 and £200 a year. If the source of profit be that of 
 a trade or profession chargeable under Schedules (D.) or (E.) the allowance 
 (£60) is granted as deduction from the assessment; provided the person 
 charged claims the deduction on the proper form, No. 38a, which is supplied 
 by the surveyor of taxes or parochial assessor. When the income is derived 
 irom lands, house property, &c, charged under Schedule (A.) or from the 
 public funds, railways, and joint stock companies, then allowance is granted 
 by a claim of repayment at the end of each financial year.
 
 Rates and Duties. 259 
 
 SCHEDULE (C.) 
 
 Containing the Rates and Duties of Income Tax 
 (j ranted by this Act. 
 
 For one year, commencing on the sixth day of 
 April, one thousand eight hundred and sixty-three, 
 for and in respect of all property, profits, and gains 
 mentioned or described as chargeable in the Act 
 passed in the sixteenth and seventeenth years of 
 Her Majesty's reign, chapter thirty-four, the follow- 
 ing rates and duties ; that is to say, 
 
 For every twenty shillings of the annual value or 
 amount of all such property, profits, and gains 
 (except those chargeable under Schedule (B.) 
 of the said Act), the rate or duty of seven- 
 pence : 
 And for and in respect of the occupation of 
 lands, tenements, hereditaments, and heritages, 
 chargeable under Schedule (B.) of the said 
 Act, for every twenty shillings of the annual 
 value thereof, in England, the rate or duty of 
 threepence halfpenny ; and in Scotland and 
 Ireland respectively, the rate or duty of two- 
 pence halfpenny.
 
 BOOK II. 
 ASSESSED TAXES. 
 
 Act 14° & 15° Victoriw, cap. 36. — House Duty. 
 
 Schedule (B.) 
 
 1. From. and after the fifth day of April, one Duties 
 thousand eight hundred and fifty-one, in England, inhabited' 1 
 .Wales, and -the town of Berwick-upon-Tweed, and Sjjfl^^ 
 from and after. the term of Whitsunday, one thou- i" tb ? , 
 
 ,,,_-". . . Schedule 
 
 sand eight hundred and fifty-one, in Scotland, in annexed, 
 lieu and instead of the window duties,, and which Duties 
 . are hereinafter . repealed, there shall be assessed, J^™' 
 raised, levied, collected, and paid unto and for the re P ealed 
 use of Her Majesty, - her heirs and successors, upon 
 inhabited dwelling houses in and throughout Great 
 Britain, the several duties set forth in the schedule 
 to this Act annexed, payable accordingto the annual 
 value of such dwelling houses, which said schedule 
 shall be deemed and taken to be part of this Act. 
 
 2. . The : said j duties' shall be denominated and Duties 
 .deemed to be duties of assessed taxes, and shall founder*
 
 262 Provisions of former Acts. 
 
 care of be under the care and management of the com- 
 SoneTs of missioners of inland revenue for the tim e being ; 
 Revenue an< * a11 P owers » provisions, rules, regulations, and 
 directions, fines, forfeitures, pains, and penalties, 
 now in force contained in or enacted by any Act or 
 Acts relating to the duties of assessed taxes, and 
 Powers & also all powers, provisions, rules, regulations, direc- 
 offormeT tions, and exemptions, fines, forfeitures, pains, and 
 in C fo S rce ; be penalties, contained in or enacted by any such Act 
 or Acts as aforesaid, with reference to the duties on 
 inhabited dwelling houses according to the value 
 thereof, as set forth in the Schedule marked (B.) 
 annexed to the said Act of the forty-eighth year of 
 King George the Third, and which were in force in 
 regard to the said last-mentioned duties at the time 
 of the repeal of such duties by an Act of the session 
 holden in the fourth and fifth years of King William 
 the Fourth, chapter nineteen, except as hereinafter 
 excepted, 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 in the respective parts of Great 
 Britain for assessing, raising, levying, collecting, 
 receiving, accounting for, and securing the said 
 duties hereby granted, and otherwise in relation 
 thereto, so far as the same are or shall be applicable, 
 and are not repealed or superseded by and are con- 
 sistent with the express provisions of this Act, as 
 fully and effectually, to all intents and purposes, as 
 if the same powers, provisions, rules, regulations, 
 directions, and exemptions, fines, forfeitures, pains,
 
 Market Gardens. — Windows. 263 
 
 and penalties, were particularly repeated and re- 
 enacted in this Act with reference to the said duties 
 hereby granted : excepting always out of this enact- except as 
 ment any provisions for or in relation to compositions provided. 
 for the said duties set forth in the said Schedule 
 marked (B.), the exemption in Case II. of exemptions 
 contained in the same schedule, and all the provi- 
 sions of an Act of the sessiorftholden in the third 
 and fourth years of King William the Fourth, 
 chapter thirty-nine, and of an Act of the session 
 holden in the third and fourth years of Her Majesty, 
 chapter seventeen. 
 
 3. Provided always, that no market garden or Market 
 
 J . ' , , ° , Gardens & 
 
 nursery ground occupied by a market gardener or Nursery 
 nurseryman bond fide for the sale of the produce n ot to be 
 thereof, in the way of his trade or business, shall be l^yakfa- 
 included in the valuation of any dwelling house and ^™ s ° e f s 
 premises in charging the duties made payable by 
 this Act, 
 
 4. The duties granted by the said Act of the Duties on 
 forty-eighth year of King George the Third, and and Lights 
 now payable in England, Wales, and Berwick-upon- c° m_ ase on 
 Tweed and in Scotland respectively, upon dwelling ™™ e ~ f 
 houses, according to the number of windows or the ™™ 
 
 ~ granted by 
 
 lights therein, as set forth in the Schedule marked this Act ; 
 (A.) to the said Act annexed, shall, at and upon the 
 respective periods appointed for the commencement 
 of the duties granted by this Act, severally cease 
 and determine : save and except as to any of the 
 said duties hereby repealed which, having been except 
 assessed or charged, shall not have been collected, JJjjJ^ t ™[". 
 levied, recovered, and accounted for, and also as to
 
 264 Armorial Bearings. — Assessors. 
 
 and Penal- all arrears of any of the said duties, and all penalties 
 ties ' &c ' and forfeitures incurred at or before such respective 
 periods, all which said duties and arrears of duties, 
 and penalties and forfeitures, shall respectively be 
 collected, levied, recovered, paid, and accounted for 
 as if this Act had not been passed. 
 Persons to 5. And whereas a certain rate of duty is now 
 
 be liable to ,-,. « . , , - ; 
 
 the same payable in respect oc armorial bearings or ensigns 
 Armorial used or worn by persons chargeable to the duties on 
 Beanngs i 10USeSj window or lights made payable by the said 
 to St? Act of tlie forty-eighth year of King George the 
 under 48 Third: 
 
 Geo. ill., 
 
 cap. 55. All persons who shall be chargeable to duty 
 
 under this Act shall in respect of armorial bearings 
 
 or ensigns used or worn by them be subject to the 
 
 same rate of duty as they would have been liable to 
 
 if they had been chargeable to the said duties made 
 
 payable by the said Act. 
 
 Assessors 6. And whereas assessors of the duties of assessed 
 
 appointed- taxes have in many parishes and places been already 
 
 Assessor/ appointed for the present year:, the person so ap- 
 
 cnrreut ' pointed such assessors shall, without any further 
 
 Year or other appointment or authority, become and be 
 
 Act. . assessors of the duties granted by this Act for the 
 
 said year in and for the same parishes and places 
 
 respectively. 
 
 The Schedule referred to ; containing 
 
 The duties by this Act made payable upon inhabited 
 dwelling houses in and throughout Great Britain, 
 according to the annual value thereof; (that is to 
 say,)
 
 Inhabited Dwelling Houses. 265 
 
 For every inhabited dwelling house which, with 
 
 the household and other offices, yards, and gardens 
 
 therewith occupied and charged, is or shall be worth 
 
 the rent of twenty pounds or upwards by the year,— 
 
 Where any such dwelling house shall be occupied 
 
 by any person in trade who shall expose to sale 
 
 and sell any goods, wares, or merchandise in 
 
 any shop or warehouse, being part of the same 
 
 dwelling-house, and in the front and on the 
 
 ground or basement story thereof ; 
 
 And also where any such dwelling house shall be 
 
 occupied by any person who shall be duly 
 
 licensed by the laws in force to sell therein by 
 
 retail beer, ale, wine, or. other liquors, although 
 
 the room or rooms thereof in which any such 
 
 liquor shall be exposed to sale, sold, drunk, or 
 
 consumed shall not be such shop or warehouse 
 
 as aforesaid ; 
 
 And also where any such dwelling house shall be 
 
 a farmhouse occupied by a tenant or farm 
 
 servant, and bond fide used for the purposes 
 
 of husbandry only, 
 
 There shall be charged for every twenty 
 
 shillings of such annual value of any such 
 
 dwelling house, the sum. of sixpence ; 
 
 And where any such, dwelling house shall not be 
 
 occupied and used for any such purpose and in 
 
 manner .aforesaid, there shall be -charged for 
 
 every twenty shillings of such annual value 
 
 thereof the sum of ninepence.
 
 OTHER ASSESSED TAX DUTIES 
 
 Under the 
 
 Act 16° & 17° Victoria?, cap. 90, granting Assessed 
 Taxes, Duties for Servants (C.J, Carriages (D.J, 
 Horses (E.J (F.J, Dogs (G.J, Horse Dealers (H.J, 
 Hair Powder (I.J, Armorial Bearings (K.J 
 
 From and 1. From and after the fifth day of April one 
 
 Aprfif thousand eight hundred and fifty-four in England, 
 
 England Wales, and Berwick-upon-Tweed, and from and 
 
 ? c v,M d a ^ ter ^ ie twenty-fourth day of May in the same 
 
 1854, in ' year in Scotland, the several duties of assessed 
 
 certain ' taxes now payable in Great Britain under or by 
 
 Assessed virtue of any Act or Acts now in force, for or in 
 
 Sealed res P ec t of male servants, carriages, horses, mules, 
 
 dogs, hair powder and armorial bearings, or ensigns 
 
 respectively, and also all the provisions, rules, and 
 
 regulations relating to such duties contained in the 
 
 several Schedules marked respectively (C), (D.), 
 
 (E.), (R), (Gr.), (I.), (K.), and (M.), annexed to an 
 
 Act passed in the forty-eighth year of the reign of 
 
 King George the Third, chapter fifty-five, and the 
 
 several Schedules marked respectively (C), (D.), 
 
 (E.), (F.), (G.), and (M.), annexed to an Act passed 
 
 in the fifty-second year of the said King's reign, 
 
 chapter ninety-three, shall respectively cease and 
 
 determine, and shall be and the same are hereby 
 
 repealed, save and except as to all arrears of the 
 
 said duties or any of them, and as to all assessments
 
 Duties of Assessed Taxes. 267 
 
 thereof made or which ought to be made for any 
 year prior to the year commencing from and after 
 the respective times aforesaid, and as to any penal- 
 ties incurred in relation to the said duties or any of 
 them, all which said arrears, duties, assessments, 
 and penalties shall and may respectively be re- 
 covered, levied, and applied in the same manner as 
 if this Act had not been passed. 
 
 2. In lieu of the duties so repealed by this Act, Duties of 
 there shall be assessed, raised, levied, and paid unto Taxes' 6 
 and for the use of Her Majesty, her heirs and sue- f£^lf in 
 cessors, in and throughout Great Britain, for or in £ U eakd 
 respect of male servants, carriages, horses, mules, 
 clogs, hair powder, and armorial bearings or ensigns 
 respectively, the several duties of assessed taxes 
 described or mentioned and set forth in the several 
 Schedules to this Act annexed marked respectively 
 (C.), (D.), (E.), (G-.), (I.), and (K.), subject only to 
 the exemptions contained in the said schedules 
 respectively, and in the Schedule marked (M.) also 
 annexed to this Act, which said several schedules, 
 and the duties therein set forth, and the rules, 
 regulations, and exemptions therein contained in 
 relation to the said duties, shall be deemed and 
 construed to be a part of this Act, and as if the 
 same were incorporated therewith under a special 
 enactment. 
 
 3. The duties granted by this Act shall be under Duties to 
 the direction and management of the commissioners \^t- 
 of inland revenue, and shall be assessed, raised, JJEd-g. 
 levied, paid, and accounted for under the resrula- doners of 
 
 ,. \ . . a Inland 
 
 tions and provisions of the several Acts in force in Revenue,
 
 268 
 
 Exemptions. 
 
 and to be 
 assessed 
 under the 
 Provisions 
 of the Acts 
 relating to 
 Assessed 
 Taxes. 
 
 No Ex- 
 emption, 
 except 
 those 
 contained 
 in this 
 Act, to be 
 allowed. 
 
 Exemp- 
 tions to be 
 returned 
 and 
 
 claimed as 
 directed 
 by 43 Geo. 
 III., cap. 
 161. 
 
 relation to the duties of assessed taxes ; and all 
 powers, authorities, rules, regulations, directions, 
 penalties, clauses, matters, and things contained in 
 or enacted by the said Acts respectively, and not 
 expressly repealed by this Act, shall, in all cases not 
 expressly provided for by this Act or the several 
 schedules hereto annexed, and so far as the same 
 are not superseded by and are consistent with the 
 express provisions of this Act and of the said sche- 
 dules, be duly observed, applied, practised, and put 
 in execution- for assessing, raising, levying, collect- 
 ing, receiving, accounting for, and securing the 
 said duties hereby granted, and otherwise relating 
 thereto, as fully and effectually, to all intents and 
 purposes, as if the same powers, authorities, rules, 
 regulations, directions, penalties, clauses, matters, 
 and things were particularly repeated and re-enacted 
 in the body of this Act with reference to the said 
 duties hereby- granted. 
 
 4. Provided that no exemption from the duties 
 granted by this. Act, except such exemptions as are 
 expressly contained in and given by this Act or 
 the respective schedules hereto annexed, shall be 
 granted or allowed ; and every exemption given by 
 this Act or the said respective schedules shall . be 
 duly returned, together with a declaration of the 
 cause thereof, by the person claiming the same, in 
 the manner directed by [ the . thirty-sixth section of 
 the Act passed in the forty-third year of the reign 
 of King George the third, chapter one hundred and 
 sixty-one, : or in default thereof such exemption shall 
 not be allowed.
 
 Contracts. 269 
 
 5. Provided that no person retaining or employ- Persons 
 
 , i . . keeping or 
 
 ing any servant, or keeping or using any carriage, or US in g 
 any horse or mule, after the fifth day of April, one tempted 
 thousand eight hundred and fifty-three, in respect un . d JF 
 of which servant, carriage, horse, or mule exemption Acts not 
 
 r. , , .. „ \ . ii liabletobe 
 
 ri-om the duties or assessed taxes is granted by any assessed 
 Act in force immediately before the passing of this let for tile 
 Act, shall be liable to be assessed or charged with bearing 
 the duties granted by this Act in respect of such t0 kee P ° r 
 
 ~_ J use such 
 
 servant, carriage, horse, or mule, for the year com- Articles 
 
 .' & ' ., J before 
 
 mencing the fifth day of April, one thousand eight a certain 
 hundred and fifty-four, provided such person shall 
 not retain or employ such servant, or keep or use 
 such carriage, horse, or mule, at any time after the 
 tenth day of October, one thousand eight hundred 
 and fifty-three in England, Wales, or Berwick-upon- 
 Tweed, or after the twenty-second day of November 
 in the same year in Scotland. 
 
 6. Nothing in this Act contained shall be deemed This Act 
 or construed to annul or affect any contract of com- " n ' nu i 
 position for the duties of assessed taxes made under ^ompo- 
 the provisions of the Act in that behalf, and which sition > but 
 
 . . . . Persons 
 
 shall be m force at the time of the passing of this who 
 Act, but every such contract shall continue in force pounded 
 until the expiration of the term for which the same 2, ^ch 
 was made, as if this Act had not been jmssed : SawS? 
 provided always, that it shall be lawful for any Notice 
 person who has entered into composition for the 
 said duties by any such contract as aforesaid, if he 
 shall think fit, to determine the same on the fifth 
 day of April, one thousand eight hundred and fifty- 
 four, by giving notice in writing, signed by him, of
 
 270 Construction of Act. 
 
 his intention so to determine such contract, to the 
 surveyor of taxes for the district in which he shall 
 reside, on or before the tenth day of October, one 
 thousand eight hundred and fifty-three ; and if such 
 person shall at the same time and in the like 
 manner give notice to the said surveyor of his 
 intention to discontinue the use of any increased 
 establishment, or any part thereof, not included in 
 such composition, and shall actually cease to keep 
 the same one calendar month before the said fifth 
 day of Aj)ril, one thousand eight hundred and fifty- 
 four, he shall not be chargeable in the assessment 
 of the said duties for the year commencing from the 
 said last mentioned day for such increased portion 
 of his establishment respecting which he shall have 
 given such notice of his intention to discontinue, 
 and which he shall actually have discontinued as 
 aforesaid. 
 The Word 7. In construing this Act and the schedules 
 to include hereto annexed respectively the term " horse " shall 
 Gelding. ^e construed and deemed to mean and include a 
 
 mare or gelding as well as a horse. 
 Monies 8. From and after the passing of this Act it 
 
 from D £and shall be lawful for the commissioners for the reduc- 
 de^ption tion of the National Debt from time to time to lay 
 sSied 0ll t the monies arising from the redemption or pur- 
 in the Pur- c } iase of the land tax under any Act or Acts in force 
 
 chase of J 
 
 stocks or in that behalf in the purchase and cancelling of any 
 
 Annuities x . . , °. J 
 
 chargeable -Parliamentary stocks or annuities chargeable upon 
 soUdated aTm payable out of the consolidated fund of the 
 Fund ' United Kingdom of Great Britain and Ireland.
 
 Bides for Charging Duties. 271 
 
 Schedules to which this Act refers. 
 
 SCHEDULE (C.) 
 
 A schedule' of the duties payable annually for every 
 male servant retained or employed in any of the 
 several capacities herein mentioned. 
 
 Annual Duty 
 
 for 
 each Servant. 
 
 £ s. d. 
 
 For every such servant of the age of 
 
 eighteen years or upwards .... 1 1 
 
 And for every such servant under the 
 
 age of eighteen years 10 6 
 
 Bales for Charging the said Duties. 
 
 I. The said duties to be paid by the master of 
 *such servant, and to extend to and be payable for 
 every male servant retained or employed in any of 
 the following capacities ; (that is to say,) maitre 
 d* hotel, house steward, master of the horse, groom 
 of the chamber, valet de chambre, butler, under 
 butler, clerk of the kitchen, confectioner, cook, house 
 porter, footman, running footman, coachman, groom, 
 postilion, stable boy, or helper in the stables of the 
 master, gardener, park-keeper, gamekeeper, hunts- 
 man, whipper-in, or by whatever name or names 
 male servants really acting in any of the said capa- 
 cities shall be called, or whether such male servants 
 shall have been retained or employed in one or 
 more of the said capacities, and to every such 
 servant let to biro with any carriage or horses, and
 
 272 Rules for Charging Duties. 
 
 shall be charged upon the greatest number of ser- 
 vants which the said master shall have kept at one 
 time in the course of the preceding year in any of 
 the capacities before mentioned ; provided that 
 where any such servant shall be let to hire with 
 any carriage or horses for one year or any longer 
 period, the said duties shall be charged upon the 
 person hiring such servant, and in any other case 
 (except where exemption is hereinafter granted) 
 the said duties shall be charged upon the person 
 letting such servant to hire ; provided that if the 
 person hiring any such servant shall not make a 
 due return thereof according to the directions of the 
 Acts in force, stating therein the name and place of 
 abode of the person letting such servant to hire, the 
 person hiring such servant shall be chargeable with 
 the said duties. 
 
 II. The said duties shall extend to every male 
 person employed in any of the capacities aforesaid, 
 and not being a servant to his employer, if such 
 employer shall be chargeable to the duty by this 
 Act imposed on a servant or carriage, or for more 
 than one horse. 
 
 III. The said duties shall extend to all servants 
 employed as waiters to wait on guests or in any of 
 the capacities before mentioned in taverns, coffee 
 houses, inns, alehouses, or any other houses licensed 
 to sell wine, ale, or other liquors by retail, and in 
 eating or victualling houses, and in hotels or lodg- 
 ing houses, of whatever description, although not 
 licensed, except occasional waiters. 
 
 IV. The said duties on gardeners shall extend
 
 Bides for Charging Duties. 273 
 
 to every gardener who shall have contracted for the 
 keeping of any garden or gardens wherein the con- 
 stant labour of a person shall be necessary, or where 
 a person shall have been constantly employed there- 
 in, to be paid by the person for whose use and in 
 whose garden such gardener or person shall have 
 been employed ; provided that no person shall be 
 deemed to he a gardener unless the w T hole or the 
 greater part of his time shall be employed as a 
 gardener in a garden requiring the greater part of 
 the labour of one person ; provided also, that any 
 person employing any under gardener shall be 
 chargeable for such under gardener at the rate of 
 ten shillings and sixpence only. 
 
 V. The said duties upon gamekeepers shall ex. 
 tend to every person retained or employed to kill or 
 preserve game for the use of any other person, 
 whether lawfully appointed to kill or preserve game 
 or not, to be paid by the person retaining or em- 
 ploying such persons respectively for the uses 
 aforesaid, except gamekeepers being the servants 
 of other persons, and duly returned by and charged 
 to the said duties as servants of such other persons : 
 provided always, that any person employed to pre- 
 serve game under a gamekeeper duly appointed 
 shall be chargeable at the rate of ten shillings and 
 sixpence only. 
 
 VI. The said duties shall extend to every person 
 who shall be employed in the capacity of a coach- 
 man, postillion, groom, or helper in the stables, 
 although such person shall have been retained for 
 the purposes of husbandry or any manufacture or 
 
 R
 
 274 Exemptions. 
 
 trade, where the master of such person shall be 
 chargeable with duty for any carriage, or for two 
 or more horses chargeable with the duty on horses 
 kept for the purpose of riding or drawing carriages. 
 
 Exemptions. 
 
 I. The said duties not to be payable by any of 
 the royal family, or any servant acting in any of the 
 capacities aforesaid. 
 
 II. Nor by any general officer or officer of the 
 staff in the army, or any officer serving in any regi- 
 ment of horse or dragoons, or in any regiment of 
 artillery, infantry, royal marines, royal garrison 
 battalions, or corps of engineers, for so many male 
 servants, being actually soldiers in the army, as are 
 or may be allowed to them respectively by the regu- 
 lations of the public service, in whatever capacity 
 any such soldier may be employed. 
 
 III. Nor by any officer of Her Majesty's navy in 
 actual employ, for any number of servants borne 
 upon the books of the ship to which such officer 
 shall belong, and employed by him, in whatever 
 capacity any such servant may be employed. 
 
 IV. The said duties not to be payable for any 
 male servant, or person under the age of twenty-one 
 years, being the son or grandson of and residing 
 with his employer, and actually a member of his 
 household. 
 
 V. Nor for any person retained or employed in 
 any of the capacities enumerated in this schedule
 
 Exemptions. 275 
 
 in the room of others who may be called out under 
 any Act for training and exercising a military force 
 within the kingdom, during the time of such train- 
 ing and exercising. 
 
 VI. Nor for one male person employed by any 
 licensed victualler bond fide and generally to carry 
 out beer, ale, or other liquors to customers, although 
 he may be occasionally required to wait on guests ; 
 provided such licensed victualler shall employ only 
 one such male person. 
 
 VII. Nor for any male servant or person em- 
 ployed as an ostler or helper in the stables of any 
 licensed innkeeper. 
 
 VIII. Nor for any male servant or person em- 
 ployed as groom, stable boy, or helper in the stables 
 by the several persons hereinafter mentioned, solely 
 and bond fide in their respective businesses ; (that is 
 to say,) by any livery stable keeper, or any horse 
 dealer, or any person licensed to let horses for hire, 
 or to keep and use any stage carriage or any hackney 
 carriage ; nor for any male servant or person em- 
 ployed by any such licensed person to drive any 
 licensed stage carriage or any licensed hackney car- 
 riage, or any carriage with any horse let to hire for 
 any period less than twenty-eight days. 
 
 IX. Nor for any male person employed by any 
 stable keeper, for or in expectation of profit, solely 
 and bond fide to take care of any horse kept for 
 the purpose of racing or running for any plate, 
 prize, or sum of money, or in training for any such 
 purpose.
 
 276 Duties Payable, 
 
 SCHEDULE (D.) 
 
 A schedule of the duties payable annually on all 
 carriages of any of the descriptions herein men- 
 tioned. 
 
 Annual Duty 
 
 fcr 
 each Carriage. 
 
 £ S. d. 
 
 For every such carriage with four 
 wheels: 
 
 Where the same shall be drawn by 
 
 two or more horses or mules . . 3 10 
 And where the same shall be drawn 
 
 by one horse or mule only ... 2 
 For every carriage with four wheels, 
 each being of less diameter than thirty 
 inches : 
 
 Where the same shall be drawn by 
 two or more ponies or mules, 
 neither of them exceeding thir- 
 teen hands in height 1 15 
 
 And where the same shall be drawn 
 
 by one such pony or mule only .10 
 For every carriage with less than four 
 wheels : 
 
 Where the same shall be drawn by 
 
 two or more horses or mules ..200 
 And where the same shall be drawn 
 
 by one horse or mule only ... 15 
 And where the same shall be drawn 
 by one pony or mule only not ex- 
 ceeding thirteen hands in height 10
 
 Duties Payable. 277 
 
 Annual Duty 
 
 for 
 each Carriage. 
 
 £ 5. d. 
 
 And where any such carriage shall] 0nehalfofthe 
 be kept and used solely for the[ a S32"5S' 
 purpose of being let for hire . . ) 
 For every carriage used by any com- 
 mon carrier principally and bond fide for 
 and in the carrying of goods, wares, or 
 merchandise whereby he shall seek a 
 livelihood, where such carriage shall be 
 occasionally only used in conveying pas- 
 sengers for hire, and in such manner that 
 the stage carriage duty or any composi- 
 tion for the same shall not be payable 
 under any licence by the commissioners 
 of inland revenue : 
 
 Where such last-mentioned carriage 
 
 shall have four wheels .... 2 6 8 
 And where the same shall have less 
 
 than four wheels 16 8 
 
 Bides for Charging the said Duties. 
 
 I. The said duties to be respectively charged 
 for every coach, landau, chariot, chaise, sociable, 
 caravan, curricle, chair, or car, and for every other 
 carriage constructed for the like purposes, by what- 
 ever name or names the same shall be called or 
 known, and upon all such carriages hired by the 
 year or any longer period, and upon all such car- 
 riages kept to be let out to hire.
 
 278 Exemptions. 
 
 II. The duty on carriages kept to be let out to 
 hire to be paid by the person keeping the same for 
 such purpose, and to be charged on the greatest 
 number of such carriages which shall have been 
 kept at any one time and which shall have been 
 actually let during the preceding year; provided 
 that if a due return thereof shall not be made by 
 the hirer of any such carriage, according to the 
 directions of the Acts in force, stating therein the 
 name and place of abode of the person letting the 
 same to hire, such hirer shall be chargeable with 
 the said duties. 
 
 Exemptions. 
 
 I. Any carriage belonging to Her Majesty or 
 any of the royal family. 
 
 II. Any carriage licensed by the commissioners 
 of inland revenue to be used as a hackney carriage. 
 
 III. Any carriage kept and used solely as a 
 public stage carriage for the purpose of conveying 
 passengers for hire under a licence in that behalf. 
 
 IV. Any carriage bond fide and solely kept and 
 used for the purpose of being let for hire, with a 
 horse or horses to be used therewith, by any person 
 duly licensed to let horses for hire ; provided that 
 no exemption shall be allowed for any greater 
 number of carriages than such person shall be 
 licensed to keep at one time for the purpose of 
 being let for hire as aforesaid. 
 
 V. Any waggon, van, cart, or other such 
 carriage which shall be kept truly and without
 
 Duties Payable. 279 
 
 fraud to be used solely in the course of trade or in 
 the affairs of husbandry, and whereon the christian 
 name and surname and place of abode of the owner 
 shall be legibly painted ; provided that such car- 
 riage shall not on any occasion be used for any 
 purpose of pleasure, or otherwise than as aforesaid, 
 except for conveying the owner thereof or his family 
 to or from any place of divine worship. 
 
 SCHEDULE (E.) 
 
 A schedule of the duties payable annually for horses 
 and mules kept or used for the purpose of 
 riding, or of drawing any carriage chargeable with 
 duty. 
 
 Annual Duty for 
 each Horse or Mule. 
 
 £ s. d. 
 
 For every horse kept or used for the pur- 
 pose of racing or running for any plate, 
 prize, or sum of money or other thing, 
 or kept in training for any of the said 
 last mentioned purposes 1 3 17 
 
 For every other horse, and for every mule, 
 exceeding respectively the height of 
 thirteen hands of four inches to each 
 hand, kept for the purpose of riding, 
 or of drawing any carriage chargeable 
 with duty, except horses chargeable 
 under Schedule (F.) of this Act ..110 
 
 1 This is now repealed.
 
 280 Rules for Charging Duties. 
 
 SCHEDULE (F.) 
 
 A schedule of the duties payable annually for all 
 horses and mules not charged with duty under 
 Schedule (E.) of this Act, 
 
 Annual Duty for 
 each Horse or Mule. 
 
 £ s. d. 
 
 For every horse and mule exceeding re- 
 spectively the height of thirteen hands, 
 and not chargeable under Schedule 
 (E.) of this Act 10 6 
 
 For every pony or mule not exceeding 
 the height of thirteen hands, kept for 
 the purpose of riding, or of drawing 
 any carriage chargeable with duty . . 10 6 
 
 And for every such pony or mule as last 
 
 mentioned, kej)t for any other purpose 5 3 
 
 Rules for Charging the said Duties contained in 
 Schedules (E.) and (F.) 
 
 I. Any person bond fide following the occupation 
 of a farmer, and making a livelihood principally by 
 husbandry on any farm or farms in his occupation, 
 Shall be entitled to keep and use one horse for the 
 purpose of riding, or of drawing any carriage charge- 
 able with duty, and shall be chargeable for such 
 horse with the duty of ten shillings and sixpence 
 only. 
 
 II. Any rector, vicar, or curate actually doing 
 duty in the church or chapel of which he is rector.
 
 Hides for Charging Duties. 281 
 
 vicar, or curate (except such person who shall occa- 
 sionally perform the duty appertaining to any 
 rector, vicar, or curate, without being the regular 
 officiating minister of the parish or place in which 
 such duty shall be performed); and any minister of 
 the established church of Scotland, or of any other 
 church or religious sect or persuasion in Scotland, 
 being the regular ordained or officiating minister 
 of a parish or quoad sacra church or chapel of ease 
 in connexion with the said established church, or of 
 a congregational connexion with any such other 
 church or religious sect or persuasion, and not 
 following any secular occupation whatsoever ; and 
 any priest of the Roman Catholic faith who shall 
 have duly taken and subscribed the oaths and 
 declarations required by law; and any minister, 
 teacher, or preacher of any separate congregation 
 of protestant dissenters, whose place of meeting 
 shall have been duly registered, such teacher or 
 preacher having duly taken and subscribed the 
 oaths and declaration required by law, and not 
 following any secular occupation, except that of a 
 schoolmaster ; and any person practising as a physi- 
 cian, surgeon, or apothecary, being duly qualified 
 so to practise, shall respectively be entitled to keep 
 and use one horse for the purpose of riding, or 
 of drawing any carriage chargeable with duty, and 
 shall be chargeable for such horse with the duty of 
 ten shillings and sixpence only; provided such 
 persons respectively shall not keep more than one 
 horse. 
 
 III. Any person who shall keep one horse or
 
 282 Exemptions. 
 
 mule bond fide for the use of and which shall be 
 usually employed by any bailiff upon the concerns 
 of any farm or farms with which such bailiff may 
 be intrusted, or any one horse or mule bond fide for 
 and usually employed by any shepherd or herds- 
 man, solely in tending sheep or cattle, shall be 
 chargeable for any such horse or mule with the 
 duty of ten shillings and sixpence only. 
 
 IV. The duties by this Act granted on horses 
 kept for the purpose of racing or running for any 
 plate, prize, or sum of money, shall be charged 
 either on the proprietor of such horses or on the 
 person having the custody, care, or management of 
 the same ; provided that such proprietor shall be 
 chargeable only for the greatest number of such 
 horses which he shall have kept at any one time 
 during the preceding year ; and the person having 
 the custody, care, or management of such horses 
 shall not be charged for any horse which he shall 
 prove the proprietor to be assessed for. 
 
 Exemptions from the Duties contained in Schedules 
 (E.) and (F.) 
 
 I. Any horse belonging to Her Majesty or any 
 of the royal family. 
 
 II. Any person who shall keep any horse which 
 shall be used truly and without fraud for the pur- 
 pose of husbandry, or of drawing any carriage not 
 chargeable with any duty, or of carrying burdens 
 in the course of the trade or occupation of the
 
 Exemptions, 283 
 
 person to whom such horse shall belong, for one 
 such horse used for riding on the occasions and in 
 manner hereinafter mentioned, (that is to say,) 
 when returning from any place to which any load 
 or burden shall have by such horse been drawn or 
 carried, or in going to any place from whence any 
 load or burden shall be to be brought back by such 
 horse, or for the purpose of procuring medical 
 assistance ; provided such one horse shall not on 
 any occasion be used for any other purpose, save 
 as aforesaid. 
 
 III. Any person duly licensed to keep any stage 
 carriage for the purpose of conveying passengers 
 for hire at separate fares, in respect of any horses 
 solely used in drawing any such stage carriage. 
 
 IV. Any person duly licensed to let horses for 
 hire, in respect of any horse or horses bond fide and 
 solely kept and used by him for the purpose of 
 being let for hire ; provided that no exemption shall 
 be allowed for any greater number of horses than 
 such person shall be so licensed to keep at one time 
 for the purpose of being let for hire as aforesaid. 
 
 V. Any person licensed by the commissioners of 
 inland revenue to keep any hackney carriage, in 
 respect of any horses solely used in drawing any 
 such hackney carriage. 
 
 VI. Any dealer in horses assessed to the duties 
 chargeable by law on such dealers shall be exempt 
 from the duties by this Act charged for all horses 
 belonging to such dealer, and kept bond fide for sale, 
 and not used for any other purpose or in any other 
 manner.
 
 284 Exemptions. 
 
 VII. Any person in respect of any horses or 
 mules kept and used solely for the purpose of 
 husbandry, and any person who shall keep any 
 number of horses or mules bond fide for the purpose 
 of husbandry, some or whole of which he may 
 occasionally use for other purposes in drawing bur- 
 dens, shall not be chargeable under Schedule (F.) 
 of this Act for more than two of such horses or 
 mules kept on any one farm, or at any one parish 
 or place ; provided that none of such horses or 
 mules shall be used for any purpose of trade, or in 
 drawing for hire or profit, or in drawing any carriage 
 chargeable with duty. 
 
 VIII. Any person bond fide following the 
 occupation of a farmer, and making a livelihood 
 principally by husbandry on any farm or farms in 
 his occupation, in respect of any horses or mules 
 kept and used for the purposes of husbandry, 
 although such horses or mules shall be occasionally 
 used for other purposes in drawing burdens, and 
 although such horses or mules shall be occasionally 
 used by such person, or let by him for the purpose 
 of drawing for hire or profit ; provided such horses 
 or mules shall not be used for drawing any carriage 
 chargeable with duty. 
 
 IX. Any person carrying on the trade or business 
 of a market gardener, in respect of all horses or 
 mules bond fide kept and used in the cultivation of 
 the gardens or lands in his occupation, and in con- 
 veying the produce thereof to and from market. 
 
 X. Any person in respect of any mare which 
 shall be kept for the sole purpose of breeding.
 
 Exemptions. 285 
 
 XI. Any person in respect of any pony or mule 
 not exceeding respectively the height of thirteen 
 hands, and used solely in any underground mine. 
 
 XII. Any person for any horse which shall not 
 at any time whatever have been used for any purpose 
 of labour or otherwise during the year in respect of 
 which the duty is charged. 
 
 XIII. Any effective officer commanding a volun- 
 teer corps claiming and returning his exemption 
 for not more than two horses kept for Her Majesty's 
 service in such corps. 
 
 XIV. Any field officer, not being commandant, 
 and any adjutant of any volunteer corps, and any 
 person serving in any corps of yeomanry, volunteer 
 cavalry, or providing a horse for any other person 
 serving in any such corps, who shall be returned in 
 the manner required by law as effective, and as 
 having used any horse for such service on the 
 several days of muster and exercise of such corps ; 
 provided in every such last mentioned case a certi- 
 ficate shall be delivered of such effective service in 
 the manner required by the eleventh section of an 
 Act passed in the forty-fourth year of the reign of 
 King George the Third, chapter fifty-four. 
 
 XV. Any officer belonging, attached to, and 
 serving in any of Her Majesty's forces, in respect 
 of any horse or horses bond fide kept and used by 
 him in the public service, shall be relieved from the 
 duty thereon to such amount as would be allowed 
 and reimbursed to such officer out of the public 
 revenue by the rules of the service if such officer 
 were assessed for and paid the same.
 
 286 Duties Payable. 
 
 XVI. Any non-commissioned officer or private 
 of the regiments of cavalry or in the artillery for 
 any horse used in Her Majesty's service. 
 
 XVII. Any field officer, adjutant, or surgeon, of 
 a regiment of militia who shall be returned in the 
 manner required by law as effective, and as having 
 used any horse for the militia on the several days 
 when the militia was called out for training and 
 exercise; provided in every case the exemption 
 shall be supported by a certificate, to be delivered 
 between the fifth day of April and the first day of 
 May in each succeeding year to any surveyor or 
 inspector of taxes in the district wherein such corps 
 shall be enrolled, in the following form : 
 
 " I, commanding officer regiment 
 
 " of militia, do hereby certify that the several 
 " persons herein named and described were respec- 
 " tively field officers, adjutant, and surgeon already 
 " commissioned and serving in the said corps as 
 " effective members thereof, and that they each 
 " kept one horse for the service of the militia, in 
 " the year ended the fifth day of April, 18 . 
 
 SCHEDULE (G.) 
 A schedule of the duties payable annually on dogs. 
 
 Annual Duty for 
 each Dog. 
 
 £ s. d. 
 
 For every dog, of whatever description or 
 
 denomination the same may be . . . 12 
 
 The said duty to be paid by the person keeping 
 any dog, or having the same in his custody or
 
 Exemptions. 287 
 
 possession, whether the same be his property or 
 not, such person not discovering the owner thereof 
 who shall have been duly assessed to the same. 
 
 Provided always, that no person shall be 
 chargeable with duty to any greater amount than 
 £39. 12s. for any number of hounds, or £9 for any 
 number of greyhounds, kept by him in any year. 
 
 Exemptions. 
 
 I. Any dog belonging to Her Majesty or any of 
 the royal family. 
 
 II. Any person in respect of a dog or whelp 
 which at the time of returning the list of dogs as 
 required by the Acts in that behalf shall not 
 actually be of the age of six calendar months. 
 
 III. Any person in respect of any dog bond fide 
 and wholly kept and used in the care of sheep or 
 cattle, or in driving or removing the same; provided 
 no such dog shall be a greyhound, hound, pointer, 
 setting dog, spaniel, lurcher, or terrier. 
 
 SCHEDULE (I.) 
 
 A schedule of the duties payable annually by per- 
 sons in respect of hair powder used or worn by 
 them. 
 
 Annual Duty. 
 £ S. d. 
 
 By every person who shall have used or 
 
 worn any hair powder 13 6
 
 288 Mules. 
 
 Bides for Charging the said Duties. 
 
 I. The said rate or duty to extend to every sort 
 or composition of powder used or worn by any 
 person as an article of or in or about his or her 
 dress, by whatever name the same shall be distin- 
 guished, and to be assessed upon and paid by the 
 person having used or worn the same within the 
 year preceding the term for which the assessment 
 ought to be made, except as hereinafter mentioned. 
 
 II. The master of any servant who shall have 
 declared his intention to pay the duty which may 
 be charged or chargeable as aforesaid in respect of 
 such servant, and shall in a list returned by him 
 have given a true account of all the servants by 
 him kept in respect of whom such duty shall be 
 payable, setting forth the several capacities in 
 which such servants are respectively kept, shall 
 be charged for every such servant, and in such 
 case every such servant shall be deemed to be 
 exempted from the said duties during his continu- 
 ance in the same service, and also every servant 
 who shall come into the service of such master in 
 the room of such servant named therein, to serve 
 in the same capacity, during the year in which the 
 duty shall be so charged ; and no servant named in 
 such list, nor any servant serving such master in 
 any capacity named in such list, shall during the 
 year for which such duty shall be charged be 
 required for himself to make any such return, or to 
 pay the said duty, or be liable to any penalty by 
 reason of not making any such return or not paying 
 the said duty.
 
 Duties Payable Annually. 289 
 
 Exemption. 
 
 Any of the menial servants of Her Majesty or 
 any of the royal family. 
 
 SCHEDULE (K.) 
 
 A schedule of the duties payable annually by per- 
 sons in respect of any armorial bearing or ensign 
 used or worn by them. 
 
 Annual Duty. 
 £ S. d. 
 
 Where such person shall be chargeable 
 with the duty of assessed taxes for 
 any carriage at the rate of £3. 10s. . 2 12 9 
 
 And where such person shall not be so 
 
 chargeable 13 2 
 
 Bides for Charging the said Duties. 
 
 The said duties to be paid by every person 
 having used any armorial bearing or ensign, by 
 whatever name the same is or shall be called, within 
 the year preceding the term for which the assess- 
 ment ought to be made, and to extend to e very- 
 person who within the said period shall have been 
 possessed of or shall have kept or had any carriage, 
 or any seal, plate, or other article, on which carriage, 
 seal, plate, or other article any armorial bearing or 
 ensign shall have been during the said period 
 painted, engraved, marked, or affixed, and whether 
 such armorial bearing or ensign shall be registered 
 in the college of arms or not.
 
 290 Further Exemptions. 
 
 Exemptions. 
 
 Any of the royal family, or any person who shall 
 by right of office have worn or used any of the arms 
 or insignia worn or used by the royal family, or 
 used in any city, borough, or town corporate. 
 
 SCHEDULE (M.) 
 
 No. I. 
 
 Further Exemptions from the Duties in the several 
 Schedules marked (C.J, (D.J, (E.J, (F.J, and (G.J 
 
 All persons having ordinarily resided in Ireland, 
 and being members of either house of the Parlia- 
 ment of the United Kingdom, whether on the part 
 of Ireland or for any place in Great Britain, and all 
 persons who shall hereafter be members of the 
 said Parliament as aforesaid, and who shall have 
 ordinarily resided in Ireland previous to the com- 
 mencement of the session of Parliament in which 
 they shall respectively serve in Parliament, and all 
 persons having ordinarily resided in Ireland as 
 aforesaid who shall hereafter be ordinarily resident 
 therein, and now holding or who shall hereafter 
 hold offices of public employments in Ireland, and 
 are now residing in Great Britain, or who shall 
 hereafter reside in Great Britain, with the appro- 
 bation or by the order or direction of the lord
 
 Further Exemptions. 291 
 
 lieutenant or other chief governor or chief governors 
 of Ireland for the time being, or of his or their chief 
 secretary for the time being, and which shall be 
 certified under the hand of the lord lieutenant or 
 chief governor or chief governors, or his or their 
 chief secretary, to be therein resident for the 
 purposes of assisting in the execution of public 
 business, shall be wholly discharged and exempted 
 from the duties set forth in the Schedules to this 
 Act annexed marked (C), (D.), (E.), (F.), and (G.); 
 provided that this exemption shall not extend to any 
 person ordinarily resident in Ireland as aforesaid, 
 being a member of either house of Parliament of 
 the United Kingdom, who hath resided or shall 
 reside in Great Britain longer than during the 
 session of Parliament and forty days before and 
 forty days after each session, nor to any article on 
 which a duty is by this Act made payable which 
 shall be retained, kept, employed, or used by such 
 person in Great Britain during the residence of 
 such person in Ireland ; provided also, that this 
 exemption shall not extend to any person ordinarily 
 resident in Ireland as aforesaid holding an office or 
 public employment in Ireland, unless the appro- 
 bation in writing or such order or direction of the 
 said lord lieutenant or other chief governor or chief 
 governors of Ireland for the time being, or of his 
 or their chief secretary for the time being, and a 
 description of the place of abode in Great Britain 
 of the persons respectively holding such offices 
 or employments, shall have been before the passing 
 of this Act delivered into the head office of the
 
 292 Further Exemptions. 
 
 commissioners of inland revenue, or shall be so 
 delivered within twenty days after the passing of this 
 Act, with respect to persons then in Great Britain, 
 or within thirty clays after the arrival in Great 
 Britain of such persons respectively who shall 
 thereafter arrive ; provided also, that no person 
 shall for the purposes of claiming this exemption 
 be deemed to be ordinarily resident in Ireland 
 unless he shall reside therein during such portion 
 of the year as is not covered by the privilege herein 
 provided ; and for the better ascertaining the fact 
 of such residence every person claiming the benefit 
 of this exemption shall verify the same upon oath 
 (if required) before the commissioners acting in the 
 execution of this Act in the district where such 
 person shall reside. 
 
 No.' 2. 
 
 Further Exemptions from the Duties in the several 
 Schedules marked (C.J, (D.J, and (F.) 
 
 Any sheriff of any county, or mayor or other 
 officer in any corporation or royal burgh, serving 
 an annual office therein, who during such year of 
 service shall have kept or shall keep any number 
 of servants, carriages, or horses greater than the 
 number such person was assessed to prior to the 
 year of such service, and who shall have been 
 assessed for such greater number for one year, 
 shall be exempt from further assessment forjsuch 
 greater number for any other year, although such 
 year of service may have run into a second year of 
 assessment.
 
 CASES DECIDED BY THE JUDGES UNDER 
 SCHEDULE (B). 
 
 House Duty. 
 
 2527. Apartments in Militia Barracks. — Captain and adjutant 
 in the Warwickshire militia claimed relief from an assessment on 
 him to the inhabited house duty, in respect of apartments occupied 
 by himself, and his family, and servants in the militia barracks, 
 which were erected at the expense of the county. The apartments 
 form part of a building in the barrack yard, consisting of militia 
 offices, &c. Commissioners relieved. 
 
 2562. Apartments in Militia Barracks. — Appellant claimed 
 relief from an assessment on him for inhabited house duty at £56, 
 in respect of a building occupied by him as his private residence, 
 and for keeping militia stores. The rent was paid by the county, 
 and the premises consisted of a house and a cottage detached, which 
 was let to a non-commissioned officer at £16 a year, thereby 
 reducing the proportion in his own occupation to £40. The 
 appellant contended with respect to a correspondence with the 
 War Office, and the Act 17 and 18 Vict., cap. 105, sec. 2 (which 
 exempted such premises from local taxes), that he was entitled to 
 total relief from the assessment. The commissioners relieved. 
 
 2351. Annual Value of House. — Party charged to the inhabited 
 house duty at £25, for a house which he contended was not worth 
 £20 per annum. The gross estimated rental of the house to the 
 poor was £25, and the rateable value £18. 15s. The surveyor 
 maintained that the house was well worth the sum charged. The 
 commissioners confirmed. 
 
 2192. Annual Value of House alleged to be £15. — Innkeeper 
 charged to the inhabited house duty at £20, in respect of a house 
 and premises occupied by him with four acres of land, for which 
 
 DECISIONS. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 wrong. 17 & 18 
 Vict., c. 105, s. 2. 
 
 Commissioners 
 right. 43 Geo. 
 III., c. 161, s. 
 10.
 
 294 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Liable to £140 
 only; 14 and 15 
 Viet., c. 36. 
 
 i doners 
 right. 
 
 i *ioners 
 light. 
 
 house and premises, exclusive of the land, he paid £15 a year only, 
 and therefore claimed relief from the charge. The surveyor con 
 tended that the rent paid was not the annual value ; the house, 
 &c, with the land, being worth £40 per annum, at which they had 
 been let on lease. The commissioners confirmed. 
 
 2217. Annual Value of Mansion. — Appellant charged <£200 per 
 annum. He occupied a mansion with fifty-seven acres of land, which 
 are rated to the poor on the gross estimated rental of £285. 10s., 
 and a rateable value of £206. The land includes the gardens, 
 pleasure grounds, a bailiff's house, and two lodges, which are 
 admitted to be of the value of £75. The surveyor contended that 
 the value for the house duty should be assessed at £210, being the 
 gross estimated rental, deducting the £75 for the lodges and land, 
 exceeding one acre. The commissioners, however, reduced the 
 assessment to £140, being of opinion that the house, unfurnished, 
 with offices and one acre of pleasure grounds, would not be worth 
 to let at a larger rent than £140. 
 
 2221. Annual Value of Mansion. — Appellant charged ±'143. 
 He occupied his own house, and is assessed to the poor rate for the 
 house, garden, offices, and about six acres of pleasure ground, at 
 £174 gross estimated rental, and £130. 10s. rateable value. The 
 surveyor contended that as the rents in the parish are twenty -five 
 per cent more than the rateable value in the poor rate, the 
 appellant, as owner and occupier, should be assessed in the same 
 proportion, viz., £115. 10s. rateable value, with twenty-five per 
 cent, or £28. 17s. 6d. added thereto, making £144. 7s. 6d. The 
 commissioners reduced the assessment to £115, the sum being, in 
 their opinion, the full annual value. 
 
 2473. Annual Value — Premises held under Lease and Im- 
 proved. — Appellant charged to the inhabited house duty at £30, in 
 respect of a house and shop which he held under a lease for six 
 years, at the yearly rent of £19. After obtaining the lease he 
 improved the premises by putting in a new shop window and 
 making other alterations, but he claimed to be discharged from 
 the assessment on the ground of his rent being under £20. The 
 commissioners reduced the assessment to £20 per annum. 
 
 2600. Annual Value of House. — Appellant charged to the 
 inhabited house duty at £40. He contended that he was only
 
 Judges Decisions. 
 
 295 
 
 liable to be assessed upon £28, which was the amount of his rent 
 as a tenant from year to year. The surveyor maintained that as 
 the annual value of the house in the poor's rate book was £32, the 
 assessment should be made upon that sum. The commissioners 
 reduced the assessment from £40 to £32. 
 
 2601. Annual Value of Farm House. — Farmer charged to the 
 inhabited house duty at £20, in respect of a house in a country 
 town, which he occupied with a farm. The farm buildings are on 
 the opposite side of the road to the house. He contended that he 
 ought not to be assessed, as he considered the house without the 
 farm not worth more than £12 a year. The commissioners con- 
 firmed the assessment. 
 
 2471. Baptist College, Regent's Park. — Appellant charged 
 £1200 in respect of a building in the Regent's Park, now used for 
 a Baptist College. The house and five acres of ground were rated 
 to the poor at £650. The appellant claimed entire exemption for the 
 building as a charitable institution, or, if that could not be allowed, 
 for all except the rooms occupied by the principal and second 
 tutor. There were twenty-seven pupils living in the college, who 
 paid nothing for their board or education ; but there resided with 
 appellant some young men who paid him for their board, and 
 attended classes in the institution. The surveyor contended that 
 it was not a charitable institution, and that the inmates who paid 
 for their board rendered the occupation clearly such as made the 
 building liable to the house duty. The commissioners reduced the 
 assessment from £1200 to £510. 
 
 2596. Board of Trade (House Occupied by). — Appellant, on 
 the part of the Board of Trade, claimed relief from a charge to the 
 house duty at £90, contending that the house duty was exempt 
 as being used solely as a shipping office, under the Act 17 and 
 18 Vict., cap. 104. The surveyor maintained that as part of 
 the house was occupied by a man and his family who acted as 
 doorkeeper and messenger, &c, it was liable to house duty. The 
 commissioners confirmed. 
 
 2259. Building Occupied in Different Tenements. — Solicitor 
 appealed against a charge on him of £30, at ninepence in the pound, 
 on a house occupied in different tenements, of which he was the 
 owner. It consists of a shop and two rooms on the ground floor, let 
 
 DECISrox-. 
 
 Coram is 
 wrong : 
 
 be reduced to 
 £23. 
 
 Comm its 
 right. 
 
 Liable to sum 
 rated to the poor . 
 and one a 
 land: 14 <C 15 
 Vict., c. 36, s. 2. 
 
 Commissioners 
 wrong. 17 a 18 
 Vict., c. 104, 8. 
 430.
 
 296 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Commissioners 
 riyht. 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 14 ,{• 15 
 
 Vict., c. 30, s. 2. 
 
 to a tenant who inhabits them, paying £22 a year rent. Above 
 the part so let, but not communicating in any way therewith, are 
 three rooms, used solely as offices by the appellant, worth £8 a 
 year. The party contended that as the house was not let in 
 different stories, nor inhabited by two or more families, he was 
 not liable to the charge. The commissioners relieved. 
 
 2493. Building Occupied in Different Tenements. — Appellant 
 charged to the inhabited house duty at £38. He pays a rental of 
 that amount, but has let off a portion of the premises for £19. 10s., 
 retaining the remainder in his own occupation. There is no com- 
 munication internally from one dwelling to the other, the entrance 
 being up a passage common to both. The surveyor contended 
 that the building was one dwelling, inasmuch as it was one take 
 and all under the same roof; and, although sub-let, that it does 
 not constitute a separate dwelling according to the meaning of the 
 Act. The commissioners relieved. 
 
 2262. Building capable of holding Sixty Families. — Secretary 
 of the Metropolitan Association for Improving the Dwellings of the 
 Industrious Classes appealed against an assessment on a building 
 let to families in separate tenements, rated as one house, at £350 
 per annum. The building consists of six stories, and is capable of 
 holding sixty families. Appellant contended that the building 
 ought not to be considered as one dwelling house, but as sixty 
 separate tenements ; and as none of the tenants pay £20 a year the 
 association ought to be relieved. The commissioners confirmed 
 under sixth rule of Schedide (B.), 48 Geo. III., cap. 55, not being 
 a charitable institution. 
 
 2265. Chambers in Inns of Court. — Barrister charged in 
 respect of his chambers in the Temple. He contended that as 
 the chambers were used solely for the purpose of his profession, 
 and not as a dwelling house, no one sleeping therein, he was not 
 chargeable. The surveyor, however, maintained that the chambers 
 in question were not exempt, with reference to the fourth rule of 
 the 4S Geo. Ill , cap. 55, and the fourth section of the 5 Geo. IV., 
 cap. 44. The commissioners relieved. 
 
 2348. Chaplain's House — County Lunatic Asylum. — Chaplain 
 to the Pauper Lunatic Asylum, at Colney Hatch, claimed to be 
 relieved from the charge on him in respect of a house assigned 
 to him. The commissioners relieved
 
 Judges' Decisions. 
 
 297 
 
 2368. Charitable Institution, Apartments in. — Clergyman 
 charged £30 in respect of premises occupied by him as a dwelling 
 house in a budding which he contended was totally exempt, on 
 the ground of its being a charitable institution. The surveyor 
 considered that the portion of the premises occupied as a private 
 dwelling did not come within the exemption granted by the 
 48 Geo. III., cap. 55, in favour of "hospitals, charity schools," &c. 
 The commissioners relieved. 
 
 2393. Charitable Institution. — Appellant claimed relief from 
 au assessment at £90, in respect of a house occupied as a charitable 
 institution. The house is used as a home for distressed needle- 
 women oat of employment, a few of whom boarded and lodged 
 there free of expense. A register is kept at the house for needle- 
 women seeking employment, and they are recommended to 
 different houses of business. The commissioners confirmed. 
 
 2437. County Lunatic Asylum. — Appellant, who was the occu- 
 pier and manager of a county lunatic asylum, claimed relief from 
 assessment on the asylum, contending that it was totally exempt 
 as coming within the terms of Case 4, Schedule (B.), 48 Geo. III., 
 cap. 55. The surveyor maintained that the asylum was not 
 exempt, as it was not confined to the reception of pauper patients, 
 some few patients being received who are above the station of 
 paupers, and for whom a small extra payment is charged for 
 lodging. The commissioners confirmed the assessment. 
 
 Claims of Parties to have Assessments reduced from 
 nlnepence to sixpence. 
 
 2303. Auctioneer. — Claimed to have the assessment made on 
 him reduced to sixpence in the pound, he being also a furniture 
 dealer, &c. The commissioners confirmed. 
 
 2539. Articles Exposed for Sale.— Appellant claimed relief from 
 the inhabited house duty at ninepence in the pound, on the ground 
 that the house was only liable to the lower duty of sixpence. The 
 house in question was his dwelling house, and he contended that 
 as his daughter exposed for sale in the front room, sundry articles 
 
 DECISIONS. 
 
 Commissioners 
 ivrong. 
 
 Commissioners 
 right. 
 
 Commissioncn 
 wrong. 
 
 Commissioners 
 right.
 
 298 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 made by her, by banging tbem over tbe blind of tbe window, that 
 he should be charged for the house duty at sixpence as a shop. 
 The commissioners relieved. 
 
 2540. Builders and Carpenters. — Appellants, who were builders 
 and carpenters, claimed to have the assessment on them for the 
 inhabited house duty reduced from ninepence to sixpence in the 
 pound. The surveyor contended that the premises did not come 
 under the denomination of a shop or warehouse, but consisted of a 
 counting-house and two workshops, with a few slips of deal in the 
 passage, and drainage pipes behind the door. Tiles were exposed 
 for sale on the ground floor story. The commissioners reduced 
 the assessment to sixpence. 
 
 2263. Bankers. — Claimed to have an assessment on them 
 reduced from ninepence to sixpence, on account of the ground 
 floor of the dwelling house in their occupation being used as a 
 bank. The commissioners confirmed. 
 
 2603. Cabinet Maker. — Cabinet maker claimed to have the 
 assessment on him reduced from ninepence to sixpence in the 
 pound. Appellant exposed goods for sale in the fore court of his 
 premises, but he had no shop window on the ground or basement 
 floor. The commissioners reduced the assessment to sixpence. 
 
 2302. Cab Proprietor. — Claimed to have the assessment reduced 
 on him to sixpence in the pound. His premises consisted of a 
 coach house and a twelve-stall stable, with lofts over, in one of which 
 he resided ; he deals in hay and straw. The surveyor contended 
 that as he had no shop or warehouse, and only exposed the hay 
 and straw for sale in the open mews in fine weather, that he was 
 assessable at ninepence in the pound. The commissioners reduced 
 the charge to sixpence. 
 
 2395. Coach Painter's Shop.' — Party carrying on the business of 
 a house, sign, and coach painter, claimed to have the assessment on 
 him reduced from ninepence in the pound to sixpence. He has a 
 workshop in which he paints carriages, &c. ; but there is no 
 internal communication with the dwelling house, and nothing is 
 exposed for sale in the window of the workshop ; but he contended 
 that he was entitled to be charged to tbe lower rate of duty, as 
 part of Ins premises were used for trade, and he sold paints and 
 colours on the premises. The commissioners reduced the chai'ge 
 to sixpence.
 
 Judges' Decisions. 
 
 299 
 
 2255. Coal Dealer. — Appellant claimed to have the assessment 
 reduced from ninepence to sixpence, on account of there being a 
 shop in front of the house, which it appears is not in his occupa- 
 tion, but in that of an under-tenant, who deals in coals, of which 
 he has specimens inside the shop, but not exposed for sale in the 
 window. The commissioners confirmed. 
 
 2604. Coal Seller. — Appellant claimed to have the assessment 
 on him reduced from ninepence to sixpence. He keeps a registry 
 office for servants, sells coals, and his wife sells artificial flowers ; 
 but as no goods, wares, or merchandize were exposed for sale in 
 the window or in the shop, the surveyor contended that the 
 premises were not used as a shop within the meaning of the Act. 
 The commissioners confirmed. 
 
 2329. Coffee Shops. — Parties keeping coffee shops claimed to 
 have the charge on them reduced from ninepence to sixpence, 
 contending that as some of the articles they sell, namely, tea, coffee, 
 bacon, and rolls, are exposed for sale in their shop fronts on the 
 ground floor, that they were only liable to the reduced duty. The 
 commissioners reduced the charge to sixpence. 
 
 2463. Coffee Shop and Chop House Keeper. — Coffee shop and 
 chop house keeper, assessed at ninepence in the pound, claimed to be 
 rated at sixpence only, contending that as bread, eggs, bacon, &c, 
 are exposed for sale in the windows, the lower duty only attached. 
 The surveyor maintained that the premises were not a shop for the 
 vending of goods, wares, or merchandize within the meaning of 
 the Act. The commissioners reduced the charge to sixpence. 
 
 2598. Com Exchange, Wolverhampton (Booms in). — Appellant, 
 on behalf of the directors of the Wolverhampton Corn Exchange, 
 apjDealed against an assessment on their premises to the house 
 duty at £275 per annum. The building consists of a hall used as 
 a corn exchange, which is occasionally let for holding concerts, &c. ; 
 a news room ; a room let to ironmasters, which is also used by 
 the district commissioners of taxes ; cellars ; law library, and two 
 other rooms, in which the secretary and his wife and family reside. 
 There is an internal communication throughout. It was contended 
 that the premises were exempt, as the only part occupied as a 
 residence was under the annual value of £20. The commissioners 
 confirmed, 
 
 Commissioner* 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrong. Casi 
 2253. 
 
 Commussioneis 
 wrong. Cases 
 
 2253 and 2329. 
 
 Commissioners 
 right. Sec Cases 
 153. 367. 2086, 
 2131, 22S3. 2370. 
 and 2528.
 
 300 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 r'njht. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 wrong. Cases 
 2329 and 2463. 
 
 Commissioners 
 vjrong. 
 
 Commissioners 
 right. 
 
 Commissioners 
 ir, ona 
 Case 2208. 
 
 2257. Draper. — Claimed to have the assessment on him reduced 
 from ninepence to sixpence, on account of a room in the front of 
 his house, on the ground floor, being used for the sale of his goods. 
 Goods are placed on shelves in the room for sale, but not in the 
 window. The commissioners reduced the assessment to sixpence. 
 
 2330. Draper and Tea Dealer. — Claimed to have the charge on 
 him reduced from ninepence to sixpence. The surveyor contended, 
 however, that as no goods were exposed for sale in his windows, 
 and as the front room on the ground floor of the house was used 
 as a living room, he was chargeable at ninepence. The commis- 
 sioners reduced the charge to sixpence. 
 
 2569. Eating House and Coffee Shop. — Appellant, who kept an 
 eating house and coffee shop, and who exposes cooked meat in the 
 shop window, on the ground floor, claimed to have the assessment 
 on him to the inhabited house duty reduced from ninepence in the 
 pound to sixpence. The commissioners reduced the charge to 
 sixpence. 
 
 2298, Farm House. — Appellants charged on a rental of £20, at 
 the rate of ninepence in the pound, for a farm house occupied by 
 them. They contended that they were only liable at sixpence in 
 the pound. The surveyor maintained, that as they were part 
 owners of the farm, and not mere farm tenants, they were charge- 
 able at ninepence. The commissioners relieved. 
 
 2299. Farm House. — Occupied by a solicitor. Appellant 
 claimed to be relieved from the charge on him from ninepence to 
 sixpence in the pound, in respect of a farm house in his occupation, 
 which was opposed by the surveyor on account of the party not 
 being actually a farmer, but also a solicitor, he still carrying on a 
 limited practice. The commissioners confirmed. 
 
 2394. Farm House. — Landed proprietor claimed to be rated at 
 sixpence in the pound only, in respect of a house on a farm which 
 he hires of Brazennose College, Oxford, on a lease of twenty-one 
 years, renewable upon payment of a fine. The house had been 
 occupied by his mother, he residing two miles off. The surveyor 
 contended that as the appellant had a beneficial interest in the 
 farm, and occupied land of his own, that the farm could not be 
 considered as occupied by a mere tenant, and maintained that the 
 house was chargeable at ninepence. The commissioners reduced 
 the charge to sixpence.
 
 Judges' Decisions. 
 
 301 
 
 2304. Law Stationer. — Claimed to have the assessment made 
 on him at ninepence in the pound reduced to sixpence, on account 
 of his having a shop on the ground floor in the front of the house, 
 in which shop (although not in the windows) are exposed for sale 
 parchment, pens, and stationery. The commissioners reduced the 
 charge to sixpence. 
 
 2331. Newspaper Office. — Printer and publisher of a newspaper 
 appealed against an assessment of ninepence in the pound, in respect 
 of his house and premises. He claimed to have the assessment 
 reduced to the lower rate of sixpence, on account of the front room 
 on the ground floor being used as a newspaper office, where news- 
 papers are sold, but no stationery or any other article is sold or 
 exposed for sale. The party also claimed total exemption from 
 house duty in respect of certain premises at the back of his house, 
 used as the prin ting office of the establishment, but which premises 
 are not separate and distinct buildings. The commissioners con- 
 firmed the charge as regarded the back premises, but reduced the 
 charge to sixpence. 
 
 2373. Newspaper Office. — Printer of a newspaper claimed to 
 have the assessment on him reduced from ninepence to sixpence 
 in the pound, contending that the latter is the proper rate, as he 
 has a room in the front fitted up partly as a shop and partly as an 
 office, in which newspapers and pamphlets, &c, are sold. The 
 surveyor maintained that the room is a mere office, and cannot 
 be held to be a shop, so as to come within the meaning of the Act. 
 The commissioners reduced the charge to sixpence. 
 
 2570. Newspaper and Stationery Office. — Appellant claimed to 
 have the house duty, which had been assessed on him at ninepence 
 in the pound, reduced from ninepence to sixpence in the pound. 
 He is the proprietor of a newspaper, and the ground floor, to which 
 there is a regular shop front, is used as a printing office and for 
 selling stationery, newspapers, &c, which are exposed on a shelf 
 inside the door, and in the window are pamphlets, &c, and a large 
 blind with the title of his newspaper thereon, and the words 
 "General Printing Office." The surveyor contended that the 
 premises were not used as a shop within the meaning of the Act. 
 The commissioners reduced the charge to sixpence. 
 
 2301. Nurseryman and Florist. — Claimed to have the assess- 
 
 Commissioners 
 
 right. 
 
 Case 1729. 
 
 Commissioners 
 wrong. Liable 
 at 9d. : 14 ,c 15 
 Vict., c. 36. Cases 
 2245, 2248, 2249, 
 and 2259. 
 
 Commissioners 
 
 wrong. 
 Cases 2329 A 2331. 
 
 Commissioners 
 right. 
 
 Cases 2531 ,£2373.
 
 302 
 
 Judges' Decisions. 
 
 Commissioners 
 
 Com m issioners 
 
 fight. 
 
 Commissioners 
 
 right. 
 
 Case 1507. 
 
 merit on him reduced from ninepence to sixpence in the pound. 
 The house is situated in the garden ground, and in the front 
 thereof; but quite detached therefrom are greenhouses, with 
 flowers exposed for sale. The commissioners reduced the charge 
 to sixpence. 
 
 2599. Offices of a Solicitor forming part of his Dwelling Blouse. 
 Solicitor, whose rent was £24, charged to the house duty at £26. 
 One of the rooms on the ground floor, with the chambers over it, 
 is used as his office, and the office is not connected internally with 
 the dwelling house. He contended that the office was exempt, 
 and deducting £6 as the value of the office from the rent, that the 
 house was only worth £18 a year, and that therefore he was not 
 liable. The surveyor opposed the claim of exemption with 
 reference to the 5 Geo. IV., cap. 44. The commissioners 
 relieved. 
 
 2595. Police Station occupied by a Police Sergeant. — Police 
 station assessed to the house duty at £40. Six rooms are occupied 
 by a police sergeant and his family and three constables under him. 
 The part occupied by the appellant is of the annual value of £15. 
 He contended, that as the premises were not occupied by the 
 officers beneficially, and as the whole are liable to the reception of 
 prisoners, and may be used as lock-ups, the police station was 
 exempt under Schedule (B.), case 4, of 48 Geo. III., cap. 55. 
 The commissioners relieved. 
 
 2593. Post Office : Apartments occupied as a Residence. — Post- 
 master claimed relief from house duty assessed on him at £60, 
 for his dwelling house. He contended, that as the house is the 
 property of the crown, and certain rooms therein are used by 
 himself and his assistants for official purposes, it was exempt 
 under Case 1, Schedule (B.), of the 48 Geo. III., cap. 55. ; but if 
 not, that the assessment ought to be reduced to the annual value 
 of the apartments occupied by himself and his family. The com- ' 
 missioners confirmed the full assessment. 
 
 2442. Private House, used partly as a Factory. — Outfitter 
 claimed to be charged at sixpence only in respect of a private 
 house, in a portion of which his foreman and family reside, but 
 attached to which are certain other premises used as a factory, in 
 which goods are occasionally sold. Goods are sometimes exposed
 
 Judges' Decisions. 
 
 303 
 
 for sale in the windows ; but the outside house door is kept 
 closed as a private house, and the entrance to the factory is down 
 a gateway. The commissioners confirmed. 
 
 22.50. Ribbon Momufaofwrer.— Claimed to have the assessment 
 on him reduced from ninepence to sixpence. The appellant stated 
 that part of his goods were manufactured on the premises ; but 
 there was only one loom, and that was in a room in the yard 
 having no internal communication with the house, and no ribbons 
 were exposed for sale. The surveyor objected to the assessment 
 being reduced. The commissioners reduced the charge to sixpence. 
 2374. Room Furnished and Used as a Sitting Room, but in 
 which Lace is Exhibited for Sale. — Appellant claimed relief from 
 the charge on him at ninepence in the pound, contending that he 
 ought to be charged at sixpence only. He is in partnership with 
 another person as a grocer and spirit merchant, and the house 
 in which he resides communicates internally with, that of his 
 partner, but the business was carried on in the latter. The ground 
 i >f his claim is, that in the front room of his house there is exhibited 
 a o-lass case containing Honiton lace for sale ; but the room is 
 furnished as a parlour, and occasionally used as sitting room. The 
 commissioners relieved. 
 
 2264. Shoe Warehouse. — Appellant claimed to have the assess- 
 ment on him reduced from ninepence to sixpence in respect of a 
 house occupied by his clerk and servants, on the ground floor of 
 which is a counting-house, partly used as a warehouse, in which 
 goods visible from the street are placed on shelves. The commis- 
 sioners confirmed at ninepence. 
 
 2252. Silk Manufacturers. — Claimed to have the assessment 
 on them reduced from ninepence to sixpence, on account of their 
 dwelling house containing in the front or ground floor a room 
 occupied as a shop or warehouse. The articles are not exposed 
 for sale in the windows, but are laid upon counters for view of the 
 customers. The commissioners reduced the charge to sixpence. 
 
 2299. Solicitor's Office. — Party claimed to be relieved from the 
 charge on him at £21, at ninepence in the pound, for a house used 
 as offices, in which an old man and his wife are allowed to reside 
 for the purpose of taking care of the property therein. The com- 
 missioners confirmed. • 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 wrong. 
 
 Cornmis 
 
 wrong. 
 
 Commissioners 
 
 right. 
 
 Commissioners 
 
 right.
 
 304 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Commissioners 
 •wrong. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 right. 
 
 Case 2248. 
 
 Commissioners 
 right. 
 
 2256. Staymaker. — Claimed to have the assessment on him 
 reduced from ninepence to sixpence, on account of the ground 
 floor of his house being used solely for carrying on his business. 
 It was admitted that there was no shop front, and that goods were 
 not always exposed in the window. The commissioners reduced 
 the assessment to sixpence. 
 
 2248. Surgeon and Druggist. — Claimed to have the assess- 
 ment reduced from ninepence to sixpence, on account of his keep- 
 ing drugs exposed for sale in a room on the ground floor, with a 
 shop window. The surveyor contended that the premises are not 
 a shop according to the Act 14 and 15 Vict., cap. 36. The com- 
 missioners reduced the charge to sixpence. 
 
 2281, 2282. — Surgeon and Apothecary. — Claimed to have the 
 assessment which had been made on his house at ninepence in the 
 pound reduced to sixpence, on account of his having a surgery on 
 the ground floor fronting the street, in which he exposed drugs 
 for sale. The surveyor contended that the surgery was not a 
 shop or warehouse within the meaning of the Act, no drugs or 
 medicines being seen in the windows from the street, but only 
 exposed to view when the surgery was entered. The commissioners 
 reduced the charge to sixpence. 
 
 2300. Surgeon and Apothecary. — Claimed to have the assess- 
 ment on him at ninepence reduced to sixpence in the pound, he 
 having a shop on the ground floor, in which he sells drugs or which 
 are exposed for sale in the window. The surveyor contended that 
 the party, not being in trade, was not entitled to be charged at 
 the duty of sixpence. The commissioners confirmed. 
 
 2247. Tea Dealers. — Claimed to be relieved from a charge on 
 them at ninepence in the pound in respect of their premises, the 
 upper part whereof is occupied as a dwelling house, and the lower 
 as a shop or warehouse, in which goods are exposed for sale. The 
 surveyor objected to the assessment being reduced to sixjDence in 
 the pound, on account of the goods not being exposed for sale in 
 the manner referred to in the 14 and 15 Vict., cap. 36 ; but the 
 appellants contended that although, from the peculiar position of 
 their house, the goods were not exposed in the shop front, that as 
 they were exposed within the shop itself they ought to be relieved. 
 The commissioners relieved.
 
 Judges' Decisions. 
 
 305 
 
 2249. Temperance Hotel. — Appellant, who kept a " temper- 
 ance hotel," claimed to have the assessment reduced from ninepence 
 to sixpence. The surveyor objected on account of the party not 
 being licensed to sell beer, ale, &c, and maintained that the 
 exposure of cigars for sale in the front room did not bi-ing the case 
 within the Schedule to the Act 14 and 15 Vict., cap. 36. The 
 commissioners reduced the charge to sixpence. 
 
 2254. Undertakers. — Furnishing undertakers claimed to have 
 the assessment reduced from ninepence to sixpence, on account of 
 their houses having a shop in front, in the windows of which 
 coffin-plates were exhibited. The commissioners reduced the 
 charge to sixpence. 
 
 2418. Veterinary Surgeon. — Claimed to have the assessment 
 on his house and premises reduced from ninepence to sixpence in 
 the pound, by reason of having a surgery attached to the house. 
 He contended also that his stables, yard, and forge were not liable 
 to house duty, the stables being used as livery stables. The com- 
 missioners confirmed the charge on the whole at ninepence. 
 
 2251. Wine Merchants. — Claimed to have the assessment on 
 them reduced from ninepence to sixpence. Their counting-house 
 is one of the front rooms on the ground floor of their dwelling 
 house. They sell wine by wholesale and retail ; and samples of 
 wine are kept for sale in the counting-house, but not exposed. 
 The commissioners reduced the charge to sixpence. 
 
 2441. Wine Merchants. — Wine and spirit merchants, who were 
 not licensed to sell by retail, claimed to be charged at sixpence in 
 the pound only, they occupying a front room on the ground floor of 
 their premises for business, and sample bottles being exposed in 
 the window. The commissioners reduced the charge to sixpence. 
 
 2306. Coach House and Stables. — In the occupation of an inn- 
 keeper, who was charged at £1 00 per annum at sixpence in the pound, 
 in respect of the inn and the coach houses and stables used there- 
 with. An abatement had been made for a certain part of the stables 
 detached and let off; but a further reduction was claimed, to the 
 extent of £21 per annum, for coach houses and stables forming 
 part of the property, but detached and having no internal commu- 
 nication with the dwelling house, but used entirely by the 
 appellant in her business as innkeeper, she contending that coach 
 
 Commission's 
 wrong. 
 
 Commissioners 
 right. 
 
 Commissioners 
 ritjht. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 wrong.
 
 306 
 
 Judges' Decisions. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 right; 48 Geo. 
 III., cap. 55, 
 Schedule (B.J, 
 Rule 2. 
 
 Case 2225. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrong. 
 
 houses and stables belonging to inns should be treated as ware- 
 houses of other toaders and exempted from house duty. The 
 commissioners reduced the charge by £21. 
 
 2307. Coach House and Stable charged with House. — Appellant 
 claimed to be relieved from a charge made on him at £20, con- 
 tending that as the house occupied by him was under the value of 
 £20 he was not liable to assessment. The surveyor maintained 
 that as the appellant was the owner and occupier of the house, 
 and also the owner and part occupier of offices, coach house, and 
 stables, let at a rent of £25 to a firm of which he is a partner, he 
 was chargeable, as the whole of the premises were in one curtilage 
 or enclosure, for one moiety of the rent of such offices, which, with 
 the value of the house, would exceed £20 per annum. The com- 
 missioners confirmed. 
 
 2226. Deduction for Garden and Land. — Attorney charged at 
 £65 in respect of a house, with offices and three acres of garden 
 and grass land. He was rated to the poor at £56. 18s. 4d., but 
 had returned the annual value of the premises, for the purpose of 
 assessment to the property tax, at £60 for the house and £5 for 
 the land. The commissioners reduced the charge to £55. 
 
 2231. Deduction for part of House underlet. — Appellant who 
 kept an inn charged at £96, which was the same amount as the 
 rent paid by him under a lease granted in 1849. He underlets 
 part for £3 a year. The poor's rate for two years had been at 
 £96, full annual value, but was afterwards reduced to £84 as the 
 extent of the real annual value ; and he contended that he only 
 ought to be charged to £81 for house duty, the present poor rate 
 being £84, from which the underletting should be deducted. The 
 commissioners reduced the charge to £81. 
 
 2294. Dispensary. — Occupied by house surgeon, who was 
 charged on a rental of £44 at ninepence in the pound in respect 
 of a house occupied by him, which is used as a dispensary. Four 
 rooms are used for the purpose of the charity, and the rest of the 
 premises, of the annual value of £10, were occupied by himself 
 and family. The dispensary is supported partly by voluntary 
 contributions, and partly by the patients. The commissioners 
 relieved.
 
 Judges 1 Decisions. 
 
 307 
 
 2305. Farm House, Annual Value of. — Farm house charged 
 at £25 at sixpence in the pound. It was contended that the 
 house, apart from the farm with which it was held, was not worth 
 more than £10 per annum, at which sum it is rated to the poor. 
 The commissioners confirmed the charge at £25. 
 
 2352. Farm House, Annual Value of. — Farmer charged at 
 £20 a year for his farm house, including the offices and garden, 
 Ac, which he rented conjointly with a farm at £280 per annum. 
 He contended that £10 is the highest the house and offices would 
 let for by the year, if let separately from and without the land. 
 The commissioners relieved. 
 
 2538.— Farmer and Slater.— Appellant, who was a farmer and 
 slater, charged to the house duty at £20, in respect of a house 
 which he contends is occupied as a farm house only, his business 
 as a slater being carried on elsewhere. The commissioners relieved. 
 
 2327. Governor of Gaol— Charged at £75 in respect of a house 
 occupied by him, forming the boundary of the gaol. He was 
 assessed to the poor rate to the same amount, but he claimed to 
 be wholly exempt from the inhabited house duty. The commis- 
 sioners confirmed. 
 
 2295. Governor of Gaol— The governor of Carlisle gaol 
 charged at £70 in respect of the house and garden occupied by 
 him within the boundary wall of the gaol. He contended that as 
 he had been relieved from the poor rate, on the ground of his not 
 being rateable, on the authority of some case decided by the Court 
 of Queen's Bench, that he was not chargeable to the inhabited 
 house duty. The commissioners relieved. 
 
 2369. Governor of Gaol— Charged at £60 in respect of that 
 part of the gaol building occupied by him as a residence. The 
 commissioners confirmed. 
 
 2241. Ground Bent claimed to be Deducted by Tenant.— 
 Appellant charged £45. He admitted that the house was worth 
 £45 per annum, but claimed to have the sum of £9 deducted from 
 that amount, which he paid as a ground rent. The commissioners 
 reduced the assessment to £36. 
 
 2459. House with some furniture in it left in charge of a 
 Servant.— House assessed to a gentleman, which was not in his 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 ■ doners 
 irromi. 
 Cases 229i> and 
 2299. 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrony. 
 
 Commissioners 
 
 right. 
 
 Cases 2295 and 
 
 2327, 
 
 Commissioners 
 wrong.
 
 303 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 right. 
 
 occupation, but left in charge of a housemaid, who lived in two 
 rooms, which are furnished. In another room there is a sideboard, 
 table, and chairs. The appellant occasionally visited the house 
 in the summer, but not for the purpose of sleeping or taking 
 meals therein. The surveyor contended that as it was not wholly 
 unfurnished, it did not come within the exemption 6 Geo. IV., 
 cap. 73. The commissioners relieved. 
 
 2460. House used /or Lodging, Exposing, and Selling Goods, 
 Occupied with other Tenements. — Drapers and grocers, charged for 
 a tenement which was formerly a dwelling, but which for twelve 
 months had been used for the sole purpose of lodging, exposing, 
 and selling goods, and as a shop and counting-house. The appel- 
 lants reside in two houses rented separately each under ,£20 a 
 year, and the surveyor contended that as the whole of the premises 
 were occupied by the appellants for the purpose of their business, 
 and as the firm was not assessed to the inhabited house duty for 
 either of the houses they reside in that the assessment on the 
 tenement in question should not be discharged. The commis- 
 sioners confirmed. 
 
 2461. House ; Exemption Claimed for a Portion ttsed as a 
 Warehouse and Manufactory. — Ironmonger, charged £140, 
 claimed to have the charge reduced to .£95, on the ground that 
 a portion of the premises used as a warehouse and manufactory 
 was exempt under 48 Geo. III., cap. 55, Schedule (B.), rule 3. 
 The surveyor contended that the portion in question was not 
 distinct and separate according to the terms of the exemption, 
 and that the same was not employed solely for lodging goods, &c, 
 but as show rooms. The commissioners reduced the assessment 
 to £95. 
 
 2592. House used for Business Purposes only. — Appellant 
 claimed exemption from the charge on him at £180 for house duty 
 in respect of a house used for purposes of business only, he residing 
 in another house charged to the duty. The surveyor contended 
 that as a policeman and his wife inhabit and abide in two of the 
 rooms, the party was not entitled to the exemption by the 
 57 Geo. III., cap. 25, sec. 1. The commissioners confirmed the 
 charge.
 
 Judges' Decisions. 
 
 309 
 
 Houses Assessed according to the Gross Estimated Value 
 to Poor Rate. — See also "Bent." 
 
 2216. House Assessed at £24; Rent £19. 10*.— Innkeeper, 
 whose rent was £19. 10s., and whose house was charged to the 
 poor rate on £22, appealed against a charge at £24. The surveyor 
 contended that the assessment could not be reduced below the 
 annual value at which the house stands rated in the poor rate. 
 The commissioners relieved. 
 
 2219. Houses Assessed at £25; Bent £19. 19s.— Appellant, whose 
 rent was £19. 19s., charged at £25. The house is assessed to the 
 poor rate at a gross estimated rental of £20, and at a rateable 
 value of £15, and the surveyor contended, with reference to the 
 rules 7 and 12 of the 43 Geo. III., cap. 55, the commissioners 
 had no power to reduce the assessment below the gross annual 
 value to the poor rate. The commissioners relieved. 
 
 2222. House Assessed at £86 ; Rent £60.— Clergyman assessed 
 at £86. The rent paid by him for his house is £60, and the 
 rateable value to the poor rate £69. The commissioners reduced 
 the assessment to £69, amount of poor's rate. 
 
 2222. House Assessed at £75; Rent £60.— Solicitor charged at 
 £75, which is the gross estimated rental in the poor rate ; the 
 rateable value is £59. 9s. 6d., and £60 is the rent paid. The 
 commissioners reduced the assessment to the rent paid. 
 
 2308. Houses Assessed at £158 as charged to Poor Rate. — 
 Pawnbroker held two houses under the same lease at a rental of 
 £140, charged at £158, at which sum he was assessed to the 
 poor rate. The commissioners reduced the charge to £140, the 
 rent paid. 
 
 2417. House Assessed at £46, gross rate £46. 7s. 9d, rateable 
 £31. 15s. —Clergyman appealed against the assessment of £46, 
 contending that £25 was the full annual value of his house and 
 one acre of garden ground. The gross rating to the poor is 
 £46. 7s. 9d: ; rateable £31. 15s. The commissioners reduced the 
 assessment to £25. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 tmeni in 
 poor rate. 
 
 ( ;, : iit." !'■■ ;'" '■''■■ 
 wrong, ;. 
 ting th. 
 
 • 'mo tlie 
 poor rate 
 Cases 2303^-2309.
 
 310 
 
 Judges' Decisions. 
 
 Houses Assessed at Higher Amount than Rated to the 
 
 Poor. 
 
 Commissioners 
 right. Liable to 
 thai ged on 
 rent paid. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 right. 
 
 Cases 2218, 2219, 
 
 and 2220. 
 
 2277. House Assessed at Rent £450; rateable Poor Rate £180. 
 Appellant charged at £450 per annum, which was the amount 
 of the rent paid under his lease. The house is charged in the poor 
 rate on the rateable value of £180, and the appellant contended 
 that the assessment of £450 is a higher rate than on the adjoining 
 hoiises, and that it ought to be reduced to the proportionate value 
 at which the other houses are charged. The commissioners con- 
 firmed the charge at £450. 
 
 2332. House Assessed at £400, exceeding rateable value in Poor 
 Rate. — Party assessed at £400, against which he appealed, on the 
 ground of the assessment considerably exceeding the amount at 
 which he had been rated to the poor. The assessors asserted be- 
 fore the commissioners that rents in the parish in question exceeded 
 the rateable value assessed to the poor by one-third, and that he 
 considered the appellant's house, with one acre of land, was worth 
 £340 per annum. The commissioners reduced the assessment 
 to £340. 
 
 2532. House Assessed at £35, exceeding rated value. — Appel- 
 lant, who had been charged to the inhabited house duty, at £35 
 per annum, claimed to have that sum reduced to £24, on the 
 ground that the poor rate was charged at two-thirds of the annual 
 value, which would bring his assessment to the house duty to £24. 
 It appeared that the appellant paid £50 a year rent for his house 
 and five cottages, and as he had admitted on his appeal in a pre- 
 vious year, that £15 was more than the value of the cottages, it 
 was contended that he was liable to be assessed on £35, the 
 remainder of the rent. The commissioners confirmed the charge 
 at £35. 
 
 2537. House Assessed at £60, exceeding the value. — Appellant, 
 who had been charged to the inhabited house duty at £60, claimed 
 to have the assessment reduced to £54, the latter being the sum 
 at which he is rated to the poor. It was contended that as the 
 appellant's rent for the premises was £60, that the assessment 
 could not be reduced to a sum less than that. The commissioners 
 confirmed the charge at £60.
 
 Judges' Decisions. 311 
 
 Houses Assessed according to the Amount of Rent Paid. 
 
 2220. Appellant, who paid under his lease £31 rent for his 
 house and premises, and at which amount he was assessed, claimed 
 to have the same reduced, contending that the premises were not 
 now worth more than £25 per annum. The gross estimated rental 
 to the poor rate is £35, and the rateable value is £26. The com- 
 missioners reduced the charge to £26. 
 
 2333. Tarty charged at £28, against which he appealed, con- 
 tending that he was not liable, the rateable value in the poor's 
 rate being less than £20. The surveyor, however, contended that 
 the assessment was correctly made at £28, that sum being the 
 annual rent paid by him. The commissioners confirmed the 
 assessment at £28, the rent paid. 
 
 2225. House Occupied by Owner. — Appellant charged at .£'20 
 for his dwelling house, which was his own property. The house 
 was rated to the poor at £16. 17s. lid., but the surveyor con- 
 tended that on taking the general rentals of the town, such rate 
 was forty per cent below the annual value. Appellant claimed 
 exemption from the tax altogether, and offered to produce a wit- 
 ness or witnesses, who would swear that the house was not worth 
 £20 to let. The commissioners confirmed the charge at £22. 
 
 2227. House Occupied by Owner. — Appellant, who was the 
 owner and occupier, charged at £45. The commissioners reduced 
 the assessment to £40. 
 
 2278. House Occupied by Owner. — Appellant, who resided in 
 a house of which he is the owner, charged at £26. He contended 
 that the house was of less annual value to himself than £20, and 
 was not worth that sum to let at rack rent. He is charged to the 
 poor rate at £15. 5s., gross estimated rental. The house had been 
 let up to 1848 at a rent exceeding £20 ; and it was shown by the 
 surveyor that the assessment to the poor rate on other houses in 
 the town was less than two-thirds of the rent, and that the house 
 in question was not over but insufficiently assessed. The com- 
 missioners relieved. 
 
 2279. House Occupied by Owner. — Appellant, who resided in 
 a house of which he is the owner, charged at £30, and he claimed 
 to have the assessment reduced to £24, the amount at which he 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 riyht. 
 
 Case 2222. 
 
 Commissioners 
 right 
 
 Commissioners 
 
 right. 
 
 Case 689. 
 
 Commissioners 
 vrrong.
 
 312 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 Cases 22-21'. 2225, 
 and 2279. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 is charged to the poor rate, contending that the commissioners had 
 no power to assess any persons to the house duty beyond the sum 
 at which they were rated to the last poor rate. The commis- 
 sioners reduced the assessment to ,£24. 
 
 2309. House Occupied by Owner. — Appellant, who was the 
 owner and occupier of a house, charged at £20, claimed to be 
 relieved, alleging that £20 was a greater amount than the annual 
 value ; but the surveyor, in support of the assessment stated that 
 the same was based upon the poor rate. The commissioners 
 relieved. 
 
 2474. House Occupied by Oivner. — Appellant charged at £20 
 in respect of a house of which he was the owner and occupier, and 
 which he stated was not worth £20 per annum. The gross amount 
 of the poor rate was £18. 10s. The commissioners confirmed the 
 charge at £20. 
 
 2218. House Occupied by Owner. — Corn dealer charged at 
 £35. The house occupied is his own property, and is charged to 
 the poor rate at a gross estimated rental of £'28, and a rateable 
 value of £21 The surveyor contended that the charge could not 
 be reduced below the gross estimated rental of £28 ; but the com- 
 missioners reduced the assessment to £21, at which rated to 
 the poor. 
 
 2223. House Occupied by Owner. — Party who was the owner 
 and occupier charged £85 for the house and premises. The gross 
 estimated rental to the poor rate is £90 ; but that includes paro- 
 chial rates, as well as land tax, insurance, and cost of annual 
 repairs. The rateable value is £59. 10s. The commissioners 
 reduced the assessment from £85 to £72. 
 
 2224. House Occupied by Owner. — Party who was the owner 
 and occupier appealed against the assessment of £30. He was 
 rated to the poor at a gross estimated rental of £32 ; the rateable 
 value was £24. The premises are assessed to the property tax at 
 £30, but the appellant contended that the annual value did not 
 exceed £20. The commissioners reduced the assessment to £24, 
 rateable value to poor rate. 
 
 234 1 . House Occupied by Owner. — Party who had been assessed 
 for a house belonging to himself and in his own occupation, at £20 
 per annum, claimed to be allowed exemption, on the ground of
 
 Judges' Decisions. 
 
 313 
 
 the same being of less value per annum than that sum, the rent 
 never having, when let, amounted to more than £16 a year. It 
 is rated in the poors' s rate at the gross value of £16, and rateable 
 value of £13, and to the property tax at £18. The commissioners 
 confirmed the charge, being of opinion that the house was worth 
 £20 a year to let. 
 
 2229. House Occupied by Owner. — Solicitor, who was the 
 owner aud occupier of a house at Sidmouth, appealed against an 
 assessment made on him at £90, at which sum he was also rated 
 for it under a gross estimated rental of the last poor rate. He 
 contended that the gross poor rate considerably exceeded the 
 annual value, and claimed to have the assessment reduced to £60 
 or £70 a year, on the ground of property at Sidmouth having 
 become greatly diminished in value. The commissioners con- 
 firmed the assessment at £90. 
 
 2533. House Occupied by Owner. — Appellant, who had been 
 charged to the inhabited house duty at £22, claimed to be relieved 
 therefrom, inasmuch as the house (which was his own property) is 
 rated to the poor at £18, which he contends represents its full 
 value. The house is assessed to the property tax at £22 ; and 
 it appeared that in rating the parish to that tax one-fifth had been 
 deducted from the annual value, and that the rateable value repre- 
 sented only four-fifth's. The commissioners confirmed. 
 
 2534. House Occupied by Owner. — Similar to the above case 
 2533, the party seeking relief from the assessment on him at 
 £22, on the ground that the gross estimated rental of his house 
 to the poor was only £18 ; aud the surveyor shewing that where 
 returns of rents have been made for assessments to the property 
 tax, houses are rented very much above their rateable value. The 
 commissioners relieved. 
 
 2508. House Owned by Her Majesty. — Colonel, in the Royal 
 Engineers at Woolwich, claimed exemption from inhabited house 
 duty in respect of a house, stabling, and garden, at £120 per 
 annum, which premises are solely occupied ly him as his residence, 
 on the ground of the same belonging to Her Majesty, and assigned 
 to him whilst holding the office of commandant of engineers. The 
 surveyor contended that the house, although belonging to the 
 crown, was an inhabited house within the meaning of the 14 and 
 
 Commissioners 
 
 Comviissioners 
 l Liable to 
 
 not to be reduced 
 below I 
 
 able vain- 
 
 rate asstsBim »'• 
 
 Commissioners 
 ritjht. 
 
 Commit 
 wrong.
 
 314 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 
 right. 
 
 Cases 371, 850, 
 
 and 851. 
 
 Commissioners 
 
 right. 
 
 Cases 371. 850, 
 
 and 851. 
 
 Comm issioners 
 wrong. 
 
 Commissioners 
 right. 
 
 Commissioners 
 right. 
 
 15 Yict., cap. 36, and that the exemption granted by Schedule (B.) 
 of the 48 Geo. III., cap. 55, -was intended only to exempt from 
 duty houses in the occupation of Her Majesty, members of the 
 royal family, or their servants. The commissioners confirmed. 
 
 2509. House Oivned by Her Majesty. — Similar claim to the 
 above, by a captain in the Royal Artillery, and the principal 
 military storekeeper of the Royal Arsenal at Plumstead, against a 
 charge for inhabited house duty at £70, in respect of his official 
 residence in the Royal Arsenal. The commissioners confirmed. 
 
 2510. House Owned by Her Majesty. — Colonel of the Royal 
 Engineers claimed exemption from inhabited house duty at £38, 
 in respect of a house in Brompton barracks, occupied by him as 
 quarters. The War Office have issued a circular letter, informing 
 officers occupying official residences that they were not liable to be 
 rated to the relief of the poor for such residences. The commis- 
 sioners relieved. 
 
 2565. House and Cottages under Lease. — Appellant claimed to 
 be relieved from the assessment on him to the inhabited house 
 duty at £35. He held his house and premises, and five cottages, 
 under a lease at the yearly rental of <£50 ; and the surveyor con- 
 tended that he was liable to be assessed on the amount of rent, 
 less the annual value of the five cottages, and as he had admitted 
 on a former appeal that £ 1 5 was more than their annual value, he 
 was consequently chargeable to £35, the remainder of the rent. 
 The commissioners confirmed. 
 
 2602. House and Five Cottages under Zease. — Appellant con- 
 tended that the assessment on him at =£35 for his house and 
 premises was above their annual value. He rents his house with 
 five cottages under a lease at the yearly rental of £50, and the 
 surveyor maintained that the party was chargeable at £35, that 
 being the amount of rent less the annual value of the cottages, 
 which on an appeal in a previous year he admitted did not exceed 
 £15. The commissioners confirmed the charge at £35. 
 
 2566. House and an adjoining Hotel under Zease. — Aj)pellant 
 claimed to have the assessment on him to the inhabited house duty, 
 which had been made at £100, reduced to £40. He pays £100 a 
 year, as the rent for the house he occupies as a hotel and the house 
 adjoining. The latter he underlets at £60, and he considers that
 
 Judges' Decisions. 
 
 he is only chargeable on £40, in respect of the balance of the rent. 
 The surveyor contended that the balance of the rent was no 
 criterion of the value of the hotel separately from the house, and 
 that £40 was below the rateable value of the poor rate. The 
 commissioners reduced the assessment to £40. 
 
 £567. House Let with Fixtures. — Appellant, who was charged 
 to the house duty at £142, claimed to have the assessment reduced. 
 His rent is £110, and he pays the sewers' rates, and is under a 
 covenant to repair ; and he further pays £20 per annum to the 
 landlord for the use of fixtures, and he contended that the fixtures 
 are not rateable to the house duty. The commissioners reduced 
 the assessment to £125. 
 
 2439. Land Occupied with House. — Appellant, who was a 
 grazier, appealed against the assessment at £23. He occupied a 
 house and two acres of land as owner. The house is rated to the 
 poor at £15 net, and the land at £9 net. One acre of the land 
 is grass, and the other chiefly used for growing articles which 
 are sold for agricultural purposes. The appellant contended that 
 none of the ground so used ought to be assessed with the house. 
 The surveyoi", however, maintained that one acre of land ought to 
 be included in the assessment • and reckoning the value thereof at 
 £5 and the house at £ 1 8. 1 5s. (the poor rate being one-fifth below 
 the annual value) the assessment ought to be confirmed. The 
 commissioners confirmed. 
 
 2232. Landlord Paying the Tenant's Parochial Pates.— Party 
 charged £20, which was the same amount as his rent ; but as the 
 landlord paid the parochial rates, the commissioners considered 
 that such payments reduced the annual value below £20. The 
 commissioners relieved. 
 
 2462. Literary and Philosophical Society. — The treasurer of 
 the societjr appealed against a charge at £150 in respect of a 
 museum, theatre, lecture room, laboratory, &c, together with a 
 dwelling house, comprising a small sitting room, and bed room 
 used by the porter and his wife and family, which have no internal 
 communication with the museum, &c, except by passing into an 
 uncovered passage, and then through the vestibule. The yearly 
 value of the rooms so occupied does not exceed £8. The commis- 
 sioners confirmed. 
 
 DECISIONS. 
 
 Commissioners 
 wrong. 
 
 wrong. Liablcto 
 charge- 
 able to the poor 
 rate, viz., £142. 
 
 Commissioners 
 
 wrong. 
 
 Case 2332. 
 
 Commissioners 
 right. 
 
 Commiss 
 
 wrong.
 
 316 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissione rs 
 wrong. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 right. 
 Cases 2217, 2278, 
 2279, and 233J. 
 
 Commissioners 
 wrong. 
 
 2528. Literary and Scientific Institution. — Appellant claimed 
 exemption from an assessment to the inhabited house duty at £30, 
 in respect of a building used as a literary and scientific institution, 
 which is supported by the subscription of various membei's. Three 
 rooms therein are set apart for the residence of a man and his wife 
 who constantly reside and sleep therein, to whom the care of the 
 property is entrusted. It was contended, that as the person who 
 has the care of the premises pays no parochial rates, that the 
 building is exempt from duty, under the Fifth Case of Exemp- 
 tions Schedule (B.), 48 Geo. III., cap. 55. The commissioners 
 relieved. 
 
 2246. Livery Stable Keeper, Claim of Exemption by. — Party 
 appealed against an assessment made upon him of £60, at nine- 
 pence in the pound. He pays £15 a year for his dwelling house, 
 yard, and stabling for two or three horses, and £45 a year to the 
 same landlord for other premises, consisting of a yard and stabling 
 for sixteen horses, which latter premises are used for his trade 
 exclusively. The commissioners confirmed. 
 
 2371. Lodge, Servants' Offices, &c- — Appellant charged at 
 £250 in respect of a house, with ten acres of land, a lodge, and 
 two cottages over the coach house, occupied by his coachman and 
 gardener. He claimed to be relieved in respect of the lodge and 
 the two cottages, as not being within the limits of the acre of land 
 next adjoining and assessable with the house, and for all the land 
 exceeding one acre. The commissioners confirmed the assessment 
 on lodge and the cottages, but allowed £27 in excess of one acre. 
 
 2283. Mechanics' and Literary Institution. — Treasurer of the 
 Maidstone Mechanics' and Literary Institution claimed relief from 
 the charge in respect of a dwelling house, occupied by the society 
 as reading rooms, and as the residence of a female, hired by the 
 society to clean and take care of the premises, and to act as 
 librarian. It was contended that as the house was not charged 
 with parochial rates, it was not liable to inhabited house duty, and 
 that it came within Case 5 of the Exemptions to Schedule (R), 
 48 Geo. III., cap. 55, so far as regards the residence of the female; 
 but the surveyor maintained that as she had other duties to attend 
 to besides taking care of the premises, that the latter were not 
 exempt. The commissioners relieved.
 
 Judges' Decisions. 
 
 317 
 
 2340. Mechanics' and Literary Institution. — The managing 
 committee of the institution claimed exemption from the assess- 
 ment made for house duty, on the ground of the building being 
 merely used by the members as reading rooms, and as the residence 
 of a person employed to clean and take care of the premises who 
 pays no church or poor rate. The surveyor contended that as the 
 party could not be held to reside therein for the purpose only of 
 taking care of the premises, as required by Case 5 of Exemptions, 
 Schedule (B.), 48 Geo. III., cap. 55, he acting as librarian, and 
 also carrying on the business of a tailor, the premises were charge- 
 able. The commissioners relieved. 
 
 2297. Metropolitan Association. — Building belonging to the 
 Metropolitan Association for Improving the Dwellings of the 
 Industrial Classes, assessed as one entire dwelling house, at £ 1,000 
 per annum. It was contended that it ought not to be considered 
 as one dwelling house, but as ten separate tenements ; and as none 
 of the tenants paid a rent of £20 per annum, the same should be 
 exempt. The surveyor, however, maintained, that as the entrance 
 to each set of rooms was from a staircase common to all the 
 tenants, it must be considered as one house. The commissioners 
 relieved. 
 
 2328. Model Lodging House. — Appellant charged at £517 in 
 respect of a building which he contended ought not to be charged 
 as one house, as it consisted of separate dwellings, and each set of 
 lodgings was under the value of £20. The surveyor contended 
 that the premises must be considered as one building, as there was 
 only one staircase, which was inside the building under the same 
 roof, and common to all the tenants, and that the assessment was 
 correct. The commissioners relieved. 
 
 2349. Model Lodging Houses. — The owner of certain model 
 lodging houses appealed against an assessment upon him for six 
 houses, at £36 each, and contended that the building is not six 
 inhabited houses, but consists of twenty-four distinct tenements, 
 separately let, and divided by party walls ; and that as each tene- 
 ment is under the value of £20 per annum, it is not liable to in- 
 habited house duty. The commissioners confirmed. 
 
 247(1. Model Lodging Houses. — The owners of certain model 
 lodging houses appealed against an assessment at £240, made upon 
 
 Comml 
 Case 2283. 
 
 Commissioners 
 
 Case 2JU7. 
 
 Commissioners 
 
 ■ 
 
 and 2297. 
 
 Commissioners 
 
 Cases 2207 and 
 2328.
 
 318 
 
 Judges' Decisions. 
 
 Commissioners 
 
 wrong. 
 Cases 2207, 2297. 
 2349, 2262, and 
 2328. 
 
 Commissioneri 
 
 wrong. 
 
 Commissioners 
 wrong : onlylia- 
 ble for the jior- 
 tion as an office. 
 Case 2261. 
 
 Commissioners 
 wrong. Liable 
 
 to annual value 
 only. 
 
 a building occupied in thirty separate tenements, each of winch is 
 under the value of £20 a year. They contend that they are not 
 liable, the building not being one house, but thirty tenements, each 
 of which is accessible from an outer court by stone steps, con- 
 structed with galleries or landings, and there being one outer door 
 to each tenement, which opens into a recess, covered at the top, 
 but exposed to the open air at the front. The commissioners 
 confirmed. 
 
 2472. Outbuildings at the back of a Public House. — Appellant 
 charged £25 in respect of premises consisting of a public house, 
 stables, and cart sheds, in the yard, and other buildings, part of 
 which he uses as an onion loft, &c, were let to him, with five 
 acres of land, at £37. He contended that the premises taken with 
 the land, although included in the same letting, ought not to be 
 assessed with the house, and that he was therefore not chargeable, 
 the rent for the house being only £ 1 8. The surveyor, however, 
 maintained that as the appellant had admitted the rent to be £25 
 for the house and premises, and £30 for the land, he was liable. 
 The commissioners relieved. 
 
 2416 Premises Sub-Divided and Sub-let. — The Magnetic Tele- 
 graph Company appealed against a charge in respect of a tenement 
 leased by them, which consisted formerly of a house and shop, but 
 which is now sub-divided. They occupy one part as a telegraph 
 office or station, which they consider exempt, as it is not slept in 
 nor inhabited for any other purpose, and the other part is empty. 
 The surveyor contended that the house and office were one, 
 although the communication between them was closed. The com- 
 missioners confirmed for the entire premises. 
 
 Property Depreciated to a Less Amount than the Rent 
 Paid under Leases. 
 
 2234. Appellant, who paid an annual rent of £95 under a 
 lease, and who had been charged to the same amount, claimed 
 relief, on the ground that the property in the neighbourhood is 
 now much depreciated, and declared on oath that he considered 
 the utmost annual value to be £70 only. The commissioners 
 confirmed at £95.
 
 Judges' Decisions. 
 
 319 
 
 2235. Party charged at £140; the same amount is paid for 
 rent under his lease. He claimed relief on the ground that the 
 houses in the locality have become greatly depreciated by the 
 formation of a new street. The house is rated to the poor at £90. 
 The commissioners reduced the charge to the annual value. 
 
 2 2 L>0. Party assessed for his house, in Russell Square, at £162, 
 which is the same amount as the rent under a long lease. The 
 stables are let off at £l 6 a year. The house and stables are rated 
 to the poor at £100, and he contended that, in consequence of the 
 great depreciation of value of property in that locality, £110 was 
 the full annual value. The commissioners reduced the assessment 
 to £110. 
 
 2237. Similar to above, where the rent paid was £170, and 
 the poor rate £138. The commissioners reduced the assessment 
 to £150, the annual value. 
 
 2240. Similar, where the rent paid was £243. The house is 
 rated to the poor at £184. The commissioners reduced the assess- 
 ment to £184. 
 
 2238. Appellant charged at £162 for a house in Oxford Street. 
 He paid £162. 10s. rent for the same under an agreement, dated 
 March, 1851 ; but the house was taken on speculation, and the 
 street being newly formed, he found he paid more than the value. 
 The house is rated to the poor at £105. The surveyor con- 
 tended that the house was -correctly assessed at the actual rent 
 at which it had been so recently let. The commissioners reduced 
 the assessment to £112 annual value. 
 
 2511. Public House and Brewery. — Publican charged £30 to 
 the inhabited house duty at 6d. in the pound, in respect of premises 
 occupied by him as a public house, a brewery, and spirit store. 
 The party claimed exemption on the ground that the public house 
 has nothing to do with the brewery and spirit store. The house 
 is rated to the poor at £ 1 9 per annum, and the brewery, &c. at 
 £11. The surveyor contended that the appellant was liable to 
 the charge ; the brewery and spirit store not being separate and 
 distinct from the public house. The commissioners confirmed. 
 
 2535. Public House and Brewery. — Appellant charged to the 
 inhabited house duty in the sum of £30, at sixpence in the pound, 
 in respect of a house occupied as a licensed public house, which 
 
 tioners 
 right. 
 
 1H5, 404, 
 405, and 406. 
 
 Comm i 
 right. Liable to 
 tin <u>,>n.<\i valve 
 only. 
 
 right. Liable to 
 the annual value 
 only. Cases 105, 
 404, 405, 406. 
 
 Commissioners 
 ! . 
 Cases 105, 404, 
 405, and 406. 
 
 Commissioners 
 right. 
 
 Cases 105. 404, 
 405, and 406. 
 
 Commissioners 
 riy/U.
 
 320 
 
 Judges* Decisions, 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 right. 
 
 Commissioners 
 Case 6S9. 
 
 Commissioners 
 
 Commissioners 
 wrong. 
 
 communicates by a back door with a yard, in which there la a 
 brewery occupied by him, and a garden, &c. The public house is 
 rated separately to the poor at £19 per annum, and the brewery 
 and garden at £11. He claimed exemption on the ground that 
 the building assessed is the brewhouse of a "common brewer." 
 The surveyor contended that the connexion between the brewery 
 and the public house deprived the occupier of his exemption as a 
 brewer. The commissioners relieved. 
 
 2536. Rectory House rated to the Poor less than the sum paid 
 to the Property Tax. — Clergyman, who had been charged to the 
 inhabited house duty at £21, in respect of his rectory house, 
 claimed exemption on the ground that the gross estimated rental 
 to the poor was £18. It was shown, however, that the poor rate 
 was very unequally assessed, and that he had been assessed to the 
 property tax on the house at £21, which he had paid, and which 
 the surveyor contended was the fair value. The commissioners 
 confirmed. 
 
 2228. Rent less than gross value to the Poor Rate. — Party 
 charged at £30, whose actual rent was £25 per annum. The sur- 
 veyor contended that the gross value to the poor's rate being £30, 
 it was not competent for the commissioners to reduce the assess- 
 ment below that rate. The commissioners reduced the assessment 
 to the rent paid. 
 
 2233. Rent fixed under £20 to avoid the House Duty. — Appel- 
 lant charged £20 for a house taken about twelve months since at 
 a rent of £19. 18s. On being asked why a sum so unusual in 
 rents had been agreed upon, he admitted that it had been done to 
 avoid the then expected house duty. The surveyor contended that 
 as the rent had been fixed under £20 to ssR the tax, it was but 
 fair to assume the house was worth £20» The commissioners 
 relieved. <j*jL 
 
 2242. Rent £19. 19s.; Assessed to the Poor's Rate at £20. — 
 Appellant charged at £20. She paidr£19. 19s. a year rent for 
 her house, and became the tenant of it at that rent before the 
 passing of the 14 and 15 Vict., cap. 36. The house was assessed 
 to the poor rate at £20. The commissioners relieved. 
 
 2280. Rent £19. 19s.; adjoining house, similar, let for £20. — 
 Appellant, whose rent, under an agreement with his landlord, was
 
 Judges' Decisions. 
 
 321 
 
 fixed at £19. 19s., claimed to be relieved from the assessment made 
 on him at £20. The house is precisely similar to one adjoining 
 let for £20. The commissioners relieved. 
 
 2491. Rent £19. 19s. — Appellant charged to the inhabited 
 house duty at £20, from which he claimed relief, on the ground of 
 the rent he paid being only £19. 19s. The surveyor contended 
 that the premises were worth £20 per anninn, at which amount 
 they had been assessed to the property tax for many years. The 
 commissioners relieved. 
 
 2438. Rent jixed at £19. 19s. to avoid the House Duty. — 
 Appellant, who had been assessed at £22, claimed exemption, his 
 rent being only £19. 19s., at which sum he admitted it had been 
 fixed under the impression that it would save him the inhabited 
 house duty. The commissioners relieved. 
 
 2475. Rent £19. 19s./ House Assessed at £20. — Appellant 
 claimed to be relieved from the assessment on his house at £20, on 
 the ground of his rent being only £19. 19s. The house next to 
 his was assessed at £20. The commissioners confirmed. 
 
 2476. Rent £19. 19s./ House Assessed at £20. — Several 
 appellants, whose rent was £19. 19s., claimed relief from the 
 charge on them at £20. The owner of the property admitted, 
 that had it not been for the house duty he should probably have 
 asked £20. The commissioners relieved. 
 
 2512. Bent £19. 19s./ House Assessed at £20. — Appel- 
 lant charged to the inhabited house duty at £20, in respect of 
 a house in her occupation, for which she paid rent some years 
 back at £19, but which, after some repairs, had been raised to 
 £22, but which was subsequently reduced to £19. 19s. on her 
 threatening to leave unless it was so reduced. The commissioners 
 relieved. 
 
 2530. Rent £19. 19s./ House Assessed at £20. — Appellant, 
 who had been charged to the inhabited house duty at £20, claimed 
 to be relieved on account of his rent being £19. 19s. The 
 landlord stated that he had seven houses in the same row, the 
 rent of all of which he had been obliged to reduce from £23 to 
 £19. 19s., because he could not get more for them. There was no 
 understanding with the appellant that he was to pay any of the 
 landlord's taxes. The commissioners relieved. 
 
 ioners 
 Case. 2233. 
 
 Commissioners 
 
 wrong. 
 
 Casts 2372 and 
 
 2438. 
 
 Commissioners 
 
 Cases 2233 and 
 2280. 
 
 Commissioners 
 
 right. 
 Cases 2233, 2242, 
 2280, and 2438. 
 
 ' : *sioners 
 
 wrong. 
 Cases 2233. 22S0, 
 and 2438. 
 
 Commissioners 
 wrong. 
 243.2280, 
 
 243S, and 2475. 
 
 Commissioners 
 
 right. 
 
 Case 2475. 
 
 U
 
 322 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 wrong. 
 
 Case 2491. 
 
 Commissioners 
 right. 
 
 Case 2225. 
 
 Commissioners 
 
 Commissioners 
 ritjltt. 
 
 Commissioners 
 right. 
 
 2531. Rent £19. 19s./ House Assessed at £20. — Appellants, 
 who had been charged to the inhabited house duty at £20, claimed 
 to be relieved as their rents were under that sum, varying from 
 £19. 15s. to £19. 19s. per annum. The commissioners relieved. 
 
 2563. Rent £19. 19s./ House Assessed at £20. — Appellant, 
 who kept a public house, whose actual rent was £19. 19s., claimed 
 relief fx-om house duty. The commissioners relieved. 
 
 2372. Rent £19./ Assessed to Property Tax £20. — Innkeeper 
 claimed to be relieved from the assessment on him at £20, his 
 rent being only £19. He was assessed to the property tax at 
 £20, and the surveyor contended that as the former tenant was 
 charged to the inhabited house duty, and the rent in this case was 
 merely a nominal one, and not the actual value, the party was 
 liable. The commissioners confirmed. 
 
 2564. Rent £19. 15s.; House Assessed at £20. — Appellant, 
 whose rent in March, 1860, had been reduced from £20 to 
 £19. 15s., claimed to be relieved from the house duty assessed on 
 her at £20 for the year 1860-1. The commissioners relieved, 
 considering that the rent should be taken as the annual value. 
 
 2370. Royal Academy, Trafalgar Square. — Treasurer of the 
 Royal Academy appealed against an assessment at £900 for a part 
 of the building called the "National Gallery," occupied by the 
 members of the Royal Academy as picture galleries, &c, together 
 with the keepers' and servants' apartments. He contended that, 
 being the property of the crown, the building is not liable to assess- 
 ment, with the exception of the keepers' departments, which are 
 rated to the poor at £120, to which amount he claimed to have 
 the assessment reduced. The commissioners confirmed. 
 
 2260. Royal Family. — Exemption claimed by the King of 
 the Belgians for an assessment made on Claremont House, and on 
 Melbourne Lodge, in the parish of Esher, on the ground of His 
 Majesty being one of the royal family of England. The commis- 
 sioners confirmed the charge, considering that His Majesty was 
 not one of the royal family of England. 
 
 2261. Shop used for Trade only. — Exemption claimed by 
 party from an assessment on him in respect of a tenement, form- 
 ing part of a dwelling house, but having no communication there- 
 with, occupied by him as a shop. The surveyor opposed the
 
 Judges' Decisions. 
 
 323 
 
 claim on account of the appellant not residing in a house charged 
 to the house duty, as required by the 57 Geo. Ill, cap. 25, to 
 entitle him to such exemption. The commissioners relieved. 
 
 2284. Shop and Warehouse used exclusively for Trade. — Iron- 
 monger charged at £35, in respect of a shop and warehouse used 
 exclusively in his business. No person sleeps upon the premises, 
 nor have the premises, or any portion thereof, been used as a 
 dwelling house for the last eighteen years. He contended that as 
 he paid no window duty for the same, he ought not to be charged 
 to the house duty. The surveyor maintained, that as the party 
 did not reside in a dwelling house charged to the house duty (the 
 house he lived in not being so charged, being under £20 a year in 
 value) that the premises so used for trade were liable under the 
 57 Geo. III., cap. 25, sec. 1. The commissioners confirmed. 
 
 2440. Shop, being part of House, but with separate and distinct 
 entrance, underlet. — Innkeeper charged at £27. He claimed 
 exemption on account of the portion of the building occupied by 
 him being under the value of £20 per annum. A room on the 
 ground floor was underlet at £12 a year, and used as a shop, with 
 a separate and distinct entrance from the street. The surveyor 
 contended that as the shop communicated with the house by a 
 door which was only nailed up and papered over, that the same is 
 not a distinct and separate building, and that the house and shop 
 ought to be valued together for assessment. The commissioners 
 relieved. 
 
 2342. Stables and Garden included in the Assessment on the 
 Bouse. — Party charged at £140 per annum, the dwelling being 
 valued at £ 1 20, and the stables, coach house, and garden, at £20. 
 He contended that the duty ought only to be charged upon the 
 £ I 20, the annual value of the house, exclusive of the stables, &c. 
 The commissioners confirmed on £140. 
 
 2350. Stables Rented under divers Landlords. — Innkeeper 
 charged at £83 in respect of the annual value of the house and 
 premises rented by him under three distinct landlords. One part 
 consisted of an inn, with bedrooms, bar, parlour, <fec, and offices, 
 which were rented at £50 per annum, and formed the left side of 
 a yard ; and in the same yard another part was rented by him at 
 £15 per annum, consisting of a commercial room and one bedroom; 
 
 Commissioners 
 wrong. 
 
 Comm i 
 rljht. 
 
 Com/mi;: 
 right. 
 
 Commissioners 
 
 right.
 
 324 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 wrong. Liable to 
 be charged for 
 ■whole premises. 
 
 Commissioners 
 
 right. 
 
 Cases 105, 404, 
 
 405, and 406. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 right. 
 
 Cases 153, 367, 
 
 2086, 2131, 2283, 
 
 2370, and 2528. 
 
 Comm ission ers 
 
 ri'iht. 
 
 Cases 286, 296, 
 
 510 to 51S, and 
 
 2244. 
 
 and the third part consisted of a range of stables on the right- hand 
 side of the yard, and rented at £18 per annum. The commis- 
 sioners confirmed the assessment, exclusive of the stables, at £65. 
 2239. Tenant Paying the Land Tax. — Appellant charged at 
 £128 for a house in Gower-street, which he holds on a lease at 
 £120 per annum; but he has to pay the land tax, £8. 18s. 6d. 
 The house is assessed to the poor rate at £100 a year. The com- 
 missioners reduced the charge to £109, which they considered the 
 full annual value, inclusive of land tax. 
 
 2258. Town Hall. — The Town Hall at Carmarthen, assessed 
 at £20. It was contended, as it was not inhabited, and not 
 assessed to any tax or rate other than the property tax, that it 
 was exempt. The surveyor maintained that the whole was 
 chargeable, in consequence of its having a communication inter- 
 nally, by a passage, with a building occupied by the hall keeper 
 and his family. The commissioners relieved. 
 
 2597 Toicn Hall at Wolverhampton. — Town clerk of Wolver- 
 nampcon appealed against an assessment upon the corporation at 
 £300 house duty for their premises, used for the purposes of offices 
 by the town clerk, borough surveyor, rate collector, &c. Some of 
 the rooms are used as committee rooms, and there is a hall or 
 council chamber. There is an internal communication to and 
 from all parts of the building. It was contended that the premises 
 were exempt, as the only part occupied as a residence by the hall 
 keeper and his wife was under the annual value of £20. The 
 commissioners confirmed. 
 
 2296. Warehouse or Manufactory. — Wholesale confectioners 
 claimed exemption from the charge on them for one of two houses 
 in their occupation. The house in question is under a separate 
 and distinct roof from the one used as their dwelling house, but 
 has an internal communication therewith. No person sleeps 
 therein, and it is used solely as a warehouse or manufactory. The 
 commissioners relieved. 
 
 2243. Warerooms and Auction Rooms communicating with 
 the House. — Appellants charged on £200 at sixpence in the pound. 
 They claimed relief in respect of certain auction rooms, as being 
 distinct and separate from the dwelling house, used solely for 
 lodging goods for sale. The rooms communicate by a passage,
 
 Judges' Decisions. 
 
 325 
 
 covered with glass, with the dwelling house. The commissioners 
 reduced the assessment to the premises actually occupied as a 
 dwelling. 
 
 2244. Workshops of a Coach Maker. — Coach manufacturer 
 charged on £255 at sixpence in the pound. He claimed to be 
 relieved from a portion of that assessment in respect of the back 
 premises of his house, described as workshops, which he contends 
 are separate and distinct buildings, used solely as a manufactory. 
 The roof of the dwelling rooms is quite separate from that of the 
 back premises. The commissioners relieved. 
 
 2245. Workshops, Show Booms, &c. — Appellant charged on 
 £260 at sixpence in the pound. He claimed to be relieved from 
 a portion thereof in respect of certain rooms, used as a show room, 
 smith's shop, and foundry, which he contends are distinct and 
 separate from the dwelling house, and used solely for lodging goods 
 or carrying on his manufacture. The surveyor maintained that 
 the show room is not used solely for lodging and manufacturing 
 goods, as customers enter there to view and purchase goods, 
 and that the rooms in question are not separate and distinct from 
 the dwelling, as required by the exemption in Case 3, 48 Ceo. III., 
 cap. 55. The commissioners relieved. 
 
 2529. Warehouse used solely for Trade. — Appellant claimed 
 exemption for the assessment on him for house duty in respect of 
 premises used solely as a warehouse, no one residing therein. It 
 appeared, however, although the appellant resided in a separate 
 dwelling house, that the latter was not assessed, the rent being 
 under £ 20 ; so as to entitle him to the exemption claimed under 
 the 57 Geo. III., cap. 25, sec. 1. The commissioners confirmed. 
 
 CASES UNDER SCHEDULE (C.) 
 
 2575. Dissenting Clergyman Assessed for a two-ioheeled 
 Carriage and Horse, charged for a Servant. — Dissenting clergyman 
 charged to the duty of 21s. for a servant. He was in assessment 
 for a horse and gig, and kept no servant ; but when he attended 
 
 ■ sioners 
 wrong. 
 
 Commissioners 
 right, but liable 
 to be charm dfor 
 
 the workshops. 
 
 Commissioners 
 io r o n g. Sliow 
 ramus '[ table tobe 
 charged with the 
 house: remain- 
 der of premise* 
 not liable. 
 
 Commissioners \ 
 
 right. 
 
 Case 2284.
 
 326 
 
 Judges' Decisions. 
 
 Commissioners 
 
 right. 
 Cases 2353 <£2515. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 right. 
 
 Sched. C. Rule 6. 
 
 Commissioner? 
 
 Commissioners 
 
 wrong. 
 
 Sched. C. Rule 6. 
 
 Case 2354. 
 
 Commissioners 
 
 ■wrong. 
 
 Sched. C. Rule 6. 
 
 Commissioners 
 
 irrunii. 
 
 Schd. C. RuleG. 
 
 different places of worship he permitted any person that offered to 
 look after his horse, for doing which he gave him a trifle. The 
 commissioners relieved. 
 
 2414. Colleges (Male Servants acting as Bed-makers.) — The 
 bursar of Baliol College, Oxford, appealed against a charge upon 
 the college for ten bed-makers, under Schedule (C), No. I., who 
 not merely discharged the offices which would be performed by 
 women in such capacity, but also wait in the hall at dinner. 
 Commissioners confirmed. 
 
 2353. Farmer's Servant. — Farmer, who kept a spring cart, 
 which he and his family used for the purpose of going to and from 
 market, and perhaps once or twice in the course of the year for 
 pleasure, charged for a servant at 21s., also for the carriage 15s. 
 and the horse 10s. 6d. The three farm horses which he kept were 
 used indiscriminately to draw the cart, and were treated alike by 
 the farm servants ; he kept no servant, except the labourers 
 employed on the farm. Commissioners confirmed for carriage and 
 horse, and discharged servant. 
 
 2354. Farmer's Servant. — Party, who kept a horse and gig, 
 charged for a servant, in respect of the services of one or other of 
 the boys principally employed upon his farm, but who, whenever 
 appellant has occasion to use his gig, harnesses the horse and puts 
 it into the gig (although this is sometimes done by himself). Com- 
 missioners relieved. 
 
 2443. Farmer's Servant acting as Groom. — Farmer charged 
 for the duty on a servant on account of his farm servant generally 
 acting as groom when his horse and carriage were used, although 
 the appellant occasionally harnessed the horse himself. Commis- 
 sioners relieved. 
 
 2479. Farmer's Servant. — Farmer charged 10s. 6d. for a ser- 
 vant boy employed chiefly in farm work. But it was contended 
 that he was chai'geable, the farmer being in assessment for a horse 
 and pony. Commissioners relieved. 
 
 2496. Farmer Employing a Boy to Clean out his Stable. — 
 Farmer, who kept a riding and driving horse and a gig, charged 
 for a servant at 10s. 6d. ; he mostly attended to the horse and 
 carriage himself, but a boy was employed to clean out the stable, 
 and one or other of his farm labourers put in his horse for him. 
 The commissioners relieved.
 
 Judges' Decisions. 
 
 327 
 
 2515. Farmer's Boy retained for Husbandry, Cleaning a 
 Horse and Gig. — Farmer charged for a servant at 10s. 6d. in 
 respect of the occasional services of a boy, retained for husbandry, 
 attending to the horse and carriage, for which he was in assess- 
 ment. The commissioners relieved. 
 
 2574. Farmer, tvho gained his living wholly by Husbandry, 
 and who was Assessed for a two-wheeled Carriage (a light cart) 
 and Horse, Charged for a Servant. — He had four horses, all of 
 which work on his farm, and he used them indiscriminately, with 
 an old favourite which had been given him, in the light cart, and 
 whichever horse he used therein, he, on such occasion, always 
 attended to himself, and none of the servants did anything to it. 
 All the horses were kept in one stable, which he admitted was 
 always cleaned out by his servants. Commissioners relieved. 
 
 2445. Gardener. — Gentleman charged for a gardener whose 
 garden contained about an acre and a half. He claimed exemp- 
 tion, as the persons he employed therein were weekly labourers, 
 and that no one worked in the garden the whole or greater 
 part of his time; but he admitted that it would require the 
 aggregate labour of one man during the year. The commissioners 
 confirmed. 
 
 2458. Gardener. — Appellant charged for a gardener. He 
 claimed exemption on account of his not keeping any constant 
 gardener, the labourers employed on the farm being also employed 
 occasionally in the garden, and in cleaning and attending to the 
 lawn and grounds about the mansion. Commissioners relieved. 
 
 2572. Garden, Man Employed in, but not constantly, and to 
 run Errands, <L-c. — Clergyman charged to the duty of 21s. for a 
 servant. He employed a man on the average three or four days 
 a week in his garden, which was about three-quarters of an acre, 
 and to clean knives and boots and shoes and run errands. The 
 man was frequently employed elsewhere, and as the employment 
 by the appellant in his garden was not constant, he considered 
 himself not chargeable. The commissioners relieved. 
 
 2365. Gardeners (Under). — Nobleman charged for four under 
 hardeners at 10s. 6d. each. The men were employed in the 
 garden, assisting under the management of the head gardener, and 
 were paid weekly wages, and frequently changed in the summer ; 
 
 DECISIONS. 
 
 Commissioners 
 
 wrong. 
 Sched. C. Rule 2. 
 
 Commissioners 
 right 
 
 . Rule 6. 
 53 d; 2515. 
 
 Comm issioners 
 
 ripht. 
 
 Schi . 0. Rulei. 
 
 Cases 611, 1032, 
 
 and 1321. 
 
 Commissioners 
 Sched. C. Rule 4. 
 
 Commissioners 
 
 Sched. C. Rule i. 
 ! '22. 381, 
 528, and 701.
 
 328 
 
 Judges' Decisions. 
 
 Commissioners 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Sched. C. Rules 
 
 2 and 4. 
 
 Commissioners 
 
 wronq. 
 
 Sched. C. Rule 4. 
 
 Cases 2365 and 
 
 23S6. 
 
 Commissioners 
 right. 
 
 Sched. C. Rule 6. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Soheduh 0. 
 
 Case 2400. 
 
 Commissioners 
 Sched. V. Rule 2. 
 
 and it was contended, that as they were not skilled in gardening 
 or able to take the charge of the garden in the absence of the head 
 gardener, they were not liable. Commissioners relieved. 
 
 2366. Similar. The commissioners relieved. 
 
 2401. Gardeners (Under). — The Duke of Marlborough claimed 
 to be relieved from the charge on him for nine under gardeners, 
 contending that as the head gardener is bound by an agreement 
 to keep the gardens at Blenheim in order, and hires the men, that 
 he (the duke) was not the employer, although it was admitted 
 that he had full power over all the persons employed in the 
 garden. Commissioners confirmed. 
 
 2422. Gardeners (Under). — Appellant, who had been assessed 
 for one servant acting as groom and gardener, charged for an under 
 gardener, in consequence of her, occasionally only, employing a 
 day labourer, and sometimes another man (who had a garden and 
 greenhouse of his own) to prune and nail her wall fruit trees. 
 Commissioners confirmed. 
 
 2396. Horsedealer. — Party who was in assessment for a two- 
 wheeled carriage and horse, charged for a servant, in respect of 
 the services of one of the men employed in his stables, who looked 
 after the horse and gig. Commissioners confirmed. 
 
 2421. Horsedealer (Claim, of Exemption by J — Party was 
 assessed for a horse and two-wheeled carriage, charged for a servant 
 who attended to them and also to the horses kept for sale. The 
 party claimed exemption under the Eighth Case in Schedule (C.) 
 16 and 17 Vict., cap. 90. Commissioners relieved. 
 
 2545. Huntsman to a Subscription Pack of Hounds. — Appel- 
 lants charged to the duty on a servant in respect of a man who 
 acted as huntsman to a pack of harriers kept by subscription. 
 The man, who wears a livery, is paid £45 a year for looking after 
 the hounds, and out of that sum he has to keep them. The 
 appellants contended that they were not liable, as the man ought 
 to be looked upon as a contractoi*, and that the power of dismissal 
 was no more than could be done to any contractor who failed to 
 fulfil his contract. The commissioners relieved. 
 
 2513. Inmate of a Workhouse — Master of a woi-khouse charged 
 10s. 6d. for a servant in respect of the services of one or other of 
 the inmates of a workhouse who attended to the pony and gig for 
 which he was in assessment. The commissioners relieved.
 
 Judges' Decisions. 
 
 329 
 
 2605. Labourer Employed as Coachman. — Party charged for 
 a servant in respect of a man who is a labourer in husbandry, but 
 who was employed daily to drive a pony carriage. The commis- 
 sioners relieved. 
 
 2426. Livery Stable Keeper. — Party charged for a servant in 
 respect of the man who attended to a horse and a two-wheeled car- 
 riage not marked with his name, &c, which was sometimes used as 
 a break, but also for other purposes. Commissioners relieved. 
 
 2399. Mine Agent Charged for Servant in respect of services of 
 one of the Miners. — Party being agent of a mine, and assessed 
 for a gig and horse, which he looked after himself, charged 
 in respect of the service of one of the miners, who on occasions of 
 his visits to the mine, takes care of the horse and harnesses it 
 when he goes away. The commissioners relieved. 
 
 2400 Ostler Charged as a Servant. — Licensed victualler charged 
 for a servant in respect of a man who cleaned his horse and gig, 
 and also his shoes ; he paid him no wages, but allowed him to act 
 as ostler, and get what he could from his customers. Commis- 
 sioners confirmed 
 
 2541. Ostler Employed as "Boots" at an Inn.— Innkeeper 
 charged 21s. for a servant. He stated that he kept no servant in 
 the capacity of waiter or boots, but that the boots and shoes of his 
 customers are cleaned by his ostler, who is paid for such services 
 by the parties themselves, and he, personally, never employed the 
 man in any domestic duties. The commissioners relieved. 
 
 2398. Owner of Brougham Charged for Servant of Livery 
 Stable Keeper of whom Horse is Hired. — Appellant, who was the 
 owner of a brougham, which was kept in her own coach house, 
 charged for a servant in respect of the service of one of the servants 
 of a livery stable keeper, who is employed by his master to drive; 
 the horse which the appellant hires of him whenever she goes out 
 (she having no horse or servant of her own). The commissioners 
 relieved. 
 
 2420. Owner of two-wheeled Carriage Charged for Servant 
 belonging to another person. — Solicitor, who resided with his 
 mother, who kept an hotel, charged for a servant in respect of the 
 services of one or other of his mother's assessed servants, who 
 attends gratuitously to his horse and two-wheeled carriage. Com- 
 missioners confirmed. 
 
 Commitaiont n 
 
 Commissioners 
 
 wrong. 
 
 Sched. C. Rule 6. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 right. 
 Sched. C. Rule 2. 
 
 Commissioners 
 
 wrong. 
 
 Schedule C. 
 
 Commissioners 
 right. 
 
 Sched. C. Rulc.2. 
 
 Commissioners 
 
 wrong. 
 
 Sched. C. Rule 2.
 
 330 
 
 Judges' Decisions. 
 
 Commissioners 
 
 rigJii 
 
 Sched. C. Rule 2. 
 
 Cases 914, 9S7, 
 
 and 1029. 
 
 Commissioners 
 right. 
 
 Commissioners 
 
 wrong. 
 
 Schedule C. 
 
 Comm issioners 
 
 wrong. 
 
 Sched. C. Rule 2. 
 
 Commissioners 
 
 wrong. 
 
 Sched. C. Rule 2. 
 
 Commissioners 
 
 right. 
 
 Sched. C. Rule 2. 
 
 Cases 2494. 2514, 
 
 and 2544. 
 
 Commissioners 
 
 Sched. V. Rule 1. 
 Cases 595 <1-22S8. 
 
 2444. Person Employing the Assessed Servant of Another. — 
 Appellant charged for a servant in respect of a man whom he 
 employed to clean boots, shoes, knives, &c, but who is the servant 
 of a neighbour who is assessed for him. The commissioners 
 relieved. 
 
 2485. Police Constable. — Superintendent of police charged 
 for a servant in respect of the services of a police constable who 
 occasionally cleaned the horse and two-wheeled carriage used 
 by the appellant in conveying prisoners to gaol. Commissioners 
 relieved. 
 
 2494. Police Constable Employed as a Groom, &c. — Superin- 
 tendent of the county police, who is assessed for a two-wheeled 
 carriage and horse, charged for a servant at 21s. in respect of the 
 services of one of the policemen employed to groom his horse, put 
 it in and take it out of his carriage, and perform any other service 
 required when not on duty. The commissioners relieved. 
 
 2514. Police Constable Charged as a Servant. — Superintendent 
 of police charged 21s. for a servaut in respect of the services of one 
 of the members of the police force, who attended to the carriage 
 and horse for which he was assessed, but which articles belong to 
 the county constabulary force. The commissioners relieved. 
 
 2542. Police Constable Employed as a Groom. — Superintendent 
 of the county police charged to the duty for a servant in respect 
 of the services of a police constable who acted in the capacity of 
 groom when not on duty, and looked after the horse and two- 
 wheeled carriage for which the superintendent was assessed. The 
 commissioners relieved. 
 
 2606. Police Constable Employed as a Groom. — Superintendent 
 of police, who was assessed for a two-wheeled carriage and horse, 
 charged for a servant in respect of the gratuitous services of one or 
 other of the policemen who looked after his carriage and horse. 
 The commissioners relieved. 
 
 2448. Post Office Contractor (Servants Employed about the 
 Horses and Carriages of). — Post office contractor charged for the 
 servants employed in attending to the carnages and horses used 
 under his contract with the post office in the conveyance of letters 
 to and from the General Post Office, and not otherwise. Com- 
 missioners relieved.
 
 Judges' Decisions. 
 
 331 
 
 2608. Hiding Master Employing Men to groom Horses, &c, 
 used for Private Purposes. — Riding master charged for a servant, 
 in respect of the services of one of his stable men, who was 
 employed to clean his two-wheeled carriage and horses, which it 
 was contended were used for private purposes, so as not to be 
 exempt from the assessed taxes under his excise license. The 
 commissioners relieved. 
 
 2609. Similar to Case 2608. — The commissioners relieved. 
 
 2610. Similar to Case 2608. — The commissioners relieved. 
 
 2478. Servant not kept. — Auctioneer chai'ged for a male ser- 
 vant at 21s. He kept no servant ; and the charge was objected 
 to, as the horses for which the party is in assessment were looked 
 after by his son and his wife. The commissioners relieved. 
 
 2477. Servant under 18 years oj age when hired. — Appellant 
 charged to the duty of 21s. for a servant, for the year 1857-8, 
 which he claimed to have reduced to 10s. 6d., on the ground that 
 the servant was not 18 years of age when hired; but it was 
 admitted that before the 5th of April, 1857, he attained that age, 
 and continued in the appellant's service until May following. 
 Commissioners reduced the charge to 10s. 6d. 
 
 2616. Servant Employed to clean a Pony and Carriage. — 
 Appellant charged for a servant, in respect of the man who looks 
 after his carriage and pony, which were used for pleasure as well 
 as for business. The commissioners relieved. 
 
 2619. Servant to look ajter a Van used for Trade. — Tradesman 
 charged for a servant, in respect of the man who was employed to 
 look after his horse and four-wheeled van, which carriage, although 
 alleged to be used solely for the conveyance of goods in business, 
 was (the surveyor contended) from its construction liable. The 
 commissioners confirmed. 
 
 2620. Similar. The commissioners relieved. 
 
 2621. Similar. The commissioners relieved. 
 
 2607. Shop Boy Employed tj Clean Boots and Shoes, Sc. — 
 Stationer, who had no horse or carriage, appealed against a charge 
 of 10s. 6d. for a servant in respect of a boy engaged to clean 
 knives and forks, boots, &c, and to act as servant boy of the shop; 
 he neither boarded or lodged in the house. The commissioners 
 relieved. 
 
 Commissioners 
 
 Sched. C. Rule 6. 
 
 Cases 2407. 2408, 
 
 and 2409. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 ■wrong. 
 
 Commissioners 
 
 right. 
 
 Sclied C. Rule 2. 
 
 Case 2399. 
 
 Commissioners 
 
 Commissioners 
 
 Commissioners 
 
 m-ong. 
 
 Commissioners 
 
 right. 
 
 Sched. V. Rule 6. 
 
 Commissioners 
 
 right. 
 
 Sched. C. Rule 6. 
 
 Commissioners 
 right.
 
 332 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Commissioners 
 rigid. 
 
 Commissioners 
 
 u rong. 
 
 Sched. C. Rule 1. 
 
 Commissioners 
 
 Sched. C. Rule 3. 
 
 Commissioners 
 
 vjrong. 
 
 Sched. C. Rules 
 
 1 and 3. 
 
 Commissioners 
 
 wrong 
 Sched. C. Rule 3. 
 
 2497. Servant Charged to a Person who used a Carriage and 
 Horse which were Hired, but not by the Year. — Surgeon charged 
 for a servant at 21s., on the ground of his liability for a horse and 
 four-wheeled carriage, for which he disputed his liability, as they 
 were hired, but not by the year, nor for any definite period. The 
 surveyor contended that as the articles were used six, and occa- 
 sionally seven, days in the week, that the same must be considered 
 as hired by the year, and the appellant thereby rendered charge- 
 able. The commissioners relieved. 
 
 2576. Tradesman; General Employment of a Boy by. — Tailor 
 charged to the duty of 10s. 6d. for a servant, in respect of a boy 
 whom he paid 2s. 6d. a week, who was employed to open and 
 brush out the shop, run errands, clean knives, &c, and the boots 
 and shoes of the family. The commissioners confirmed. 
 
 2376. Trainer ; Servant Employed by, to look after his Race 
 Horses. — Trainer of race horses charged for two servants, for whom 
 he claimed exemption under the Ninth Rule of Exemptions, 
 Schedule (C), 16 and 17 Vict., cap. 90; but the surveyor con- 
 tended, that as the servants in question were kept to look after 
 the trainer's own race horses, the exemption did not apply. The 
 commissioners relieved. 
 
 2375. Waiter. — Licensed victuallers charged for a waiter in 
 respect of the services of a person employed at one of their retail 
 houses of business to serve customers with wines and spirits. The 
 commissioners confirmed the charge with reference to the third 
 Eule, 16 and 17 Vict., cap. 90., Schedule (C.) 
 
 2397. Waiter. — Licensed victualler (who employed only one 
 male person) charged for a waiter, who was stated to be employed 
 generally to wait on guests in the tap room and parlour, and also 
 to do household work ; he contended that he was not liable, as his 
 employment was principally in carrying out and delivering beer 
 to his customers. Commissioners relieved. 
 
 2419. Waiter employed only part of the year. — Innkeeper 
 claimed relief in respect of one of the servants, charged on her as 
 a waiter. The man is employed for four or five months during the 
 visitor's season, but is not employed during the remainder of the 
 year, and she contends that he comes within the exerni^tion for 
 occasional waiters under Eule III., Schedule (C), 16 and 17 Vict., 
 cap. 90. The commissioners confirmed.
 
 Judges' Decisions. 
 
 333 
 
 2573. Waiter occasionally employed by a Tavern Keeper. — 
 Appellant charged for a waiter. He keeps a tavern adjoining a 
 theatre, and at certain periods of the year employs a waiter (not 
 always the same person) to wait on his guests in the evening. 
 The commissioners relieved. 
 
 CASES UNDER SCHEDULE (D.) 
 
 Carriages with Four "Wheels. 
 
 2618. Baker. — Claimed exemption for a two-wheeled carriage, 
 used solely in his trade and never for pleasure, on springs, with 
 a seat and back to it and splash board. The commissioners 
 confirmed. 
 
 2581. Builder's Cart on Springs used solely in Trade. — Builder 
 claimed exemption for a two- wheeled carriage used for the pur- 
 poses of trade, and occasionally for taking himself and family to 
 church. The carriage is marked with his name on the rail at the 
 back, and is constructed to carry four, two in front and two 
 beliind, and it has a splash board, lamps, &c. The commissioners 
 relieved. 
 
 2617. Builder. — Builder claimed exemption for a light spring 
 cart with a moveable seat, marked with his name, &c, and never 
 used but in his trade, although occasionally without any load 
 whatever. The commissioners relieved. 
 
 2480. Carriage Builder Charged for Carriages Let out as 
 Eacknty Carriages, for which he had Omitted to Claim Exemption. 
 Carriage builder charged for forty four-wheeled carriages and ten 
 two-wheeled carriages, for which he had omitted to claim exemp- 
 tion in accordance with the law. He contended that he was not 
 liable, as the carriages were built expressly for, and used only as, 
 hackney carriages, and as such exempt under the Exemption 
 No. II. of the Act 16 and 17 Vict., cap. 90. And he asserted that 
 with the exception of one four-wheeled carriage, they were all let 
 
 Commissioners 
 right ; only oc- 
 casionally em- 
 ployed. 
 Sched. C. Rule 3. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Vase 2378. 
 
 Commissioners 
 
 Schedule D. 
 
 Commissioneri 
 
 Schedule D.
 
 334 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 wrong. Liable to 
 whole, as exemp- 
 tion was not duly 
 claimed. 
 
 Commissioners 
 
 right. 
 
 Schecl. t>. Rule 1. 
 
 Commissioners 
 
 right. 
 Schedule D. 
 
 Commissioners 
 
 right. 
 
 Schedule D. 
 
 Cases 2582, 2584, 
 2326, 22b5, and 
 3156. 
 
 Commissioners 
 right as regards 
 the four-wheel, 
 but wrong as re- 
 gards the two- 
 wheel. 
 
 Schedule D. 
 
 Commissioners 
 
 Commisiioners 
 
 wrong. 
 
 Schedule D. 
 
 Cases 2355, 2407, 
 
 and 2408. 
 
 to persons taking out licenses from the excise to use them as 
 hackney carriages. The commissioners confirmed one four-wheel 
 for private use at 40s., and all the others at half duty. 
 
 2402. Coach Maker using his Carriages kept for Sale for 
 Private Convenience. — Coach maker charged for a second four- 
 wheeled carriage. He had retained one for private use, but 
 admitted that as he had several carriages for sale that he did not 
 restrict himself entirely to the use of the same carriage. The 
 commissioners confirmed. 
 
 2497. Hired Carriage used continually but not Hired by the 
 year. — Surgeon charged for a four-wheeled carriage, which he 
 admitted using six and sometimes seven times a week, which was 
 hired, but not by the year, nor for any definite period. The com- 
 missioners relieved. 
 
 2622. Hawker (Licensed). — Licensed hawker claimed exemp- 
 tion for a large square four-wheeled van, on springs, used solely in 
 conveying his goods, constructed with a door to admit the goods, 
 and a seat outside for the driver, marked with his name and address. 
 The commissioners relieved. 
 
 2580. Horsebreaker Charged for two Carriages ; one with four 
 wheels drawn by tioo horses, and one with two wheels diawn by 
 one horse. — Both are used solely for breaking-in horses, and each 
 was constructed without a body, with one seat only in front for 
 driving, which will hold two persons, behind which was painted 
 his name, &c. The commissioners relieved for the four-wheel 
 carriage, but confirmed the charge for the one with two wheels. 
 2407. Innkeeper using one of his Carriages kept for Ptivate 
 Convenience. — Innkeeper, who had taken out a license for carriages 
 and horses for hire, charged for a carriage and horse, which he 
 admitted he occasionally used for taking a drive with his family, 
 &c; but he contended that he was exempt from the assessed taxes 
 under his license. The commissioners relieved. 
 
 2518. Innkeeper losing for Private Purposes one of his Carriages 
 Licensed to be Let for Hire. — Innkeeper charged to the duty of 
 £3. 10s. for a carriage drawn by two horses in respect of one of the 
 carriages (which he was licensed to let for hire) which had been 
 used on several occasions by his wife for private purposes. The 
 commissioners relieved.
 
 Judges' Decisions. 
 
 325 
 
 2419. Innkeeper s Licensed Carriages used for Breaking-in 
 Young Horses. — Innkeeper claimed to be relieved from the charge 
 on her for two four-wheeled carriages, kept exclusively for the 
 purpose of being let for hire with horses, and which are included 
 in the number for which she is licensed. The charge was made 
 on account of the carriage having been used a few times to 
 break in some young horses she had reared. The commissioners 
 confirmed. 
 
 2547. Licensed Hawker Claiming Exemption for a Covered 
 Van on springs, with cushioned seats, <fcc.— Dealer in cigars, who 
 was a licensed hawker, claimed exemption for a four-wheeled 
 carriage at £2 in respect of a van used solely for the purposes of 
 his business. The carriage is marked with his name, &c., but is 
 on springs, and has a cushioned seat for two persons in front, with 
 splash board and apron. The surveyor contended that the carriage 
 by its construction was chargeable under the First Rule of 
 Schedide (D.), and although used exclusively for trade was not 
 taken by the Exemption No. Y. out of such First Rule. The 
 appellant was charged also for the duty on a servant. The com- 
 missioners confirmed. 
 
 2482. Manufacturer. — Claimed exemption from the charge 
 on him at £2 for a four-wheeled carriage, contending that it 
 was a van used only in the course of his trade, and never for 
 pleasure. The surveyor maintained that the carriage, from its 
 construction, was evidently intended for the conveyance of per- 
 sons rather than of goods, and was therefore liable. The commis- 
 sioners confirmed. 
 
 2355. Postmaster using his Licensed Carriages for Private 
 Purposes. — Licensed postmaster claimed to be relieved from the 
 charge on him for a four-wheeled carriage at £2, and a two- 
 wheeled carriage at 15s., on the ground that the carriages in 
 question were included in the number licensed to him under the 
 1G and 17 Vict., cap. 88; but it was contended that as the 
 said carriages were frequently used by him for his own private 
 purposes and the accommodation of his family, they were not 
 entitled to exemption "as being bond fide and solely kept for 
 hire," as required by the 16 and 17 Vict., cap. 90. The commis- 
 sioners confirmed. 
 
 Commissioners 
 Schedule D. 
 
 Commissioners 
 
 right. 
 Sched. D. Rule 1. 
 
 Commissioners 
 
 right. 
 
 Schedule D. 
 
 Case 2425. 
 
 Commissioners 
 
 right. 
 
 Schedule D.
 
 336 
 
 Judges' Decisions. 
 
 Commissioners 
 right. 
 
 Schedule D. 
 
 Commissioners 
 right. 
 
 Schedule D. 
 
 Cases 1S64, and 
 
 1924. 
 
 Commissioners 
 
 wrong. 
 Schedule D. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 
 Cases 2326 and 
 
 2288. 
 
 Commissioners 
 
 2609. Biding Master using a four-wheeled Chaise for Private 
 Purposes. — Riding master claimed exemption, under his excise 
 licence, for a four-wheeled chaise, used by him for private purposes, 
 in driving his family out, &c. The commissioners confirmed. 
 
 2481. Railway Company. — The Bristol and Exeter Railway 
 Company charged £7 in respect of two four-wheeled carriages, 
 used with horses upon a branch of their line. The surveyor con- 
 tended that the carriages were chargeable, there being no exemp- 
 tion under the 16 and 17 Vict., cap. HO, applicable to railway 
 carriages drawn by horses. The commissioners confirmed. 
 
 2584. Town Traveller. — Exemption claimed by, for two four- 
 wheeled carriages for conveying and delivering goods in trade. 
 Appellants' charged for two four-wheeled carriages, each drawn by 
 one horse, built for their town travellers for the purpose of con- 
 veying and delivering goods in their trade as pin and needle 
 makers. The carriages are on springs, with a covered body, in 
 which the goods are deposited ; with an open seat in the front for 
 the driver and one other of their servants to accompany him. 
 Marked with name and abode. Never used for pleasure or 
 personal convenience. Appellants' contended that such carriages 
 used for trade are exempt, under exemption No. 5, Schedule (D.), 
 16 and 17 Vict., cap. 90. The commissioners relieved. 
 
 2483. Van /or Conveying Pace Horses. — Public race horses' 
 trainer claimed exemption from a charge for two four-wheeled 
 carriages or vans at £3. 10s. each, used exclusively in conveying 
 race horses trained by him. His name, &c, were painted on each 
 van, and he maintained the same were not liable with reference to 
 the Act 16 and 17 Vict., cap. 90, Schedule (D.), Exemptions No. 5. 
 The commissioners confirmed. 
 
 2619. Van. — Appellant claimed exemption for a four-wheeled 
 van, used solely for the conveyance of goods in his business, and 
 never for any other purpose. The surveyor contended that, as 
 from its construction it was such as is usually denominated a break, 
 it did not come within the exemption. The commissioners 
 confirmed. 
 
 2620. Van. — Shoemakers claimed exemption for a four- 
 wheeled van, constructed and used for delivering goods in their 
 trade, built on springs, with a covered body, and an open seat in
 
 Judges' Decisions. 
 
 337 
 
 front padded and cushioned, marked with the name and address, 
 and the words common stage cart, and never used for pleasure. 
 The commissioners relieved. 
 
 2540. Wine and Spirit Merchant. — Claimed exemption for a 
 two-wheeled carriage, alleged to be used solely in trade, and in 
 attending markets and other places with sample bottles to solicit 
 orders. The carriage (known as an " Oxford cart ") had lamps 
 and cushioned seats, and was so constructed that the back part 
 coidd be let down at pleasure. The appellant was charged also 
 for a servant and a horse (E). The commissioners discharged 
 the servant and carriage. 
 
 Carriages with Two Wheels. 
 
 2478. Auctioneer. — Charged for a two-wheeled carriage, 
 admitted to have been once used by his daughter. The 
 commissioners relieved. 
 
 2611. Carrier. — Appellant claimed to be relieved from a 
 charge on him for the year J 861-2, for carrier's cart at £1. 6s. 8d., 
 used occasionally for carrying passengers, on the ground of his 
 having taken out an excise license to let the carriage for hire in 
 April, 1861. The surveyor contended that the license would not 
 entitle the party to exemption until the year commencing 5th 
 of April, 1862. The commissioners relieved. 
 
 2499. Civil Engineer. — Claimed exemption for a light cart on 
 springs, used for going to market and to the railway station, 
 marked with his name, &c, and the word " Farmer," he occupying 
 a few acres of grass and some arable land with his house. The 
 commissioners relieved. 
 
 2-300. Claim of Exemption for a two-icheeled Carriage. — Farmer 
 claimed exemption for a two-wheeled carriage, the same being a 
 spring cart, and a horse used solely for husbandry and in going to 
 market, on which occasion his wife sometimes went with him to 
 sell butter and eggs, &c. The commissioners relieved. 
 
 25 1 6. Claim of Exemption for a Break. — Horsebreaker claimed 
 to be relieved from the charge on him at 15s. for a two-wheeled 
 carriage, on the ground of his using the same as a break for 
 
 Commissioners 
 right. 
 
 Schedule £>. 
 
 Commissioners 
 
 wrong. 
 
 Cases 2357. 2425, 
 
 and 2482. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Cases 1324, 1325, 
 
 and 1622. 
 
 Commissioners 
 
 wrong. 
 
 Scliedule D. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Cases 2453 and 
 
 2385. 
 
 Commissioners 
 
 right. 
 
 Schedule D. 
 
 Case 2358.
 
 338 
 
 Judges' Decisions. 
 
 Commissio ners 
 
 wrong. 
 Schtdule £>. 
 
 Commissioners 
 
 righ t. 
 
 Schedule D. 
 
 Cases 2311 and 
 
 1330. 
 
 Commissioners 
 right. 
 
 Schedule D. 
 
 Cases 2428 and 
 
 2516. 
 
 Commissioners 
 
 wrong. 
 Schedule D. 
 
 Commissioners 
 
 wrong. 
 
 Scltedule D. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 breaking in horses, and never for any private purposes, except to 
 take orders. The surveyor contended that the party was liable, 
 as the construction of the carriage was not such as to bring it 
 within the exemption of Schedule (D.), No. 5, 16 and 17 Vict., 
 cap. 90. The commissioners relieved. 
 
 2578. Claim of Exemption for a two-wheeled Carriage used 
 solely as a break, by a Horsebreaker. — Horsebreaker claimed exemp- 
 tion for a two- wheeled carriage, used solely as a "break," and for 
 no other purpose whatevei'. The commissioners relieved. 
 
 2579. Claim of Exemption for a two-wheeled Carriage, by a 
 Horsedealer, used solely for trying Horses and showing them to his 
 Customers. — Horsedealer charged for a two-wheeled carriage, 
 never used for any purpose of pleasure, but solely in his trade or 
 business to try horses and show them to his customers, marked 
 with his name and address. He was assessed and paid duty for a 
 four-wheeled carriage. The commissioners relieved. 
 
 2550. Claim of Exemption for a light Cart on Springs, used in 
 Trade — Harness maker claimed exemption for a light cart, on 
 springs, marked with his name, &c, used principally to carry him 
 about after jobs and to take home work. The surveyor contended 
 that it was not strickly speaking a " waggon, van, cart, or other 
 such carriage," so as to bring it within the exemption. The com- 
 missioners relieved. 
 
 2405. Constable's Cart, used for taking Prisoners to Gaol. — 
 Superintendent constable, who was also an inspector of weights 
 and measures, claimed exemption for a light cart, used solely in 
 the discharge of his duties, and in taking prisoners into custody or 
 to gaol. The commissioners relieved. 
 
 2360. Covered two-wheeled Carriage, used solely for going to 
 Church. — Yeoman claimed to be relieved from the charge on him 
 for a two-wheeled carriage, which was covered and constructed to 
 carry four persons, marked with his name, &c, but which was 
 never used for any other purpose than conveying his wife to a 
 place of worship. The commissioners relieved. 
 
 2378. Draper, who teas also an Itinerant Preacher. — Party 
 charged for a carriage resembling a gig, used in his business, and 
 also in going to different places of divine worship to preach. The 
 commissioners relieved.
 
 Judges' Decisions. 
 
 339 
 
 2357. Dog Cart used by a Shoemaker in his Trade. — Appellant 
 claimed to be relieved from the charge for a second two-wheeled 
 carriage, viz., a dog cart, drawn by a pony under 12 hands. 
 He states that he did not object to pay for one carriage, but con- 
 sidered himself entitled to exemption for the second, the same 
 being used solely in his trade as a shoemaker. The surveyor con- 
 tended that the carriage was liable, as it was not of such a deno- 
 mination as to entitle it to exemption under Schedule (D.), 10 
 and 17 Vict., cap. 90. The commissioner's relieved. 
 
 2446. Drillman. — Claimed exemption for a spring cart, 
 charged at 15s., and a horse at 21s., used only in his business, but 
 he admitted that his wife had ridden in it to a neighbouring town 
 for shop goods. The commissioners relieved. 
 
 2358. Farmer's Spring Cart.- — Farmer charged to the duty of 
 15s. for a spring cart, alleged to be kept solely for the affairs of 
 husbandry ; but the surveyor contended he was liable for it, as the 
 appellant admitted having on one occasion, when going to Beading 
 on business, brought his wife to the railway station, which deprived 
 the carriage of the exemption granted in favour of those kept solely 
 for the affairs of husbandry, &c. The commissioners relieved. 
 
 2612. Farmer. — Fanner claimed exemption for a two- wheeled 
 carriage, used solely in his business, never for pleasure, on springs, 
 and with a seat, but no dash board. The claim was opposed on 
 the ground that the construction of the carriage did not come 
 within the exemption. The commissioners confirmed. 
 
 2613. Farmer s Carriage built like a Dog Cart. — Similar claim 
 by a farmer, but the carriage was constructed like a dog cart to 
 carry four persons back to back. The commissioners confirmed. 
 
 2614. Farmer's Light Cart on Springs. — Similar claim of 
 exemption for a light cart on springs, used on the farm, and for 
 going to market, &c. The commissioners confirmed. 
 
 2359. Farmer's Market Cart. — Farmer charged for a two- 
 wheeled carriage in respect of a market cart on springs, marked 
 with his name and abode. The cart was used for taking farming 
 produce to market, and occasionally his wife and daughter accom- 
 panied him with butter, poultry, eggs, &c, for sale, and he some- 
 times took up a neighbour gratuitously in going to or returning 
 from market, but never used it for pleasure. The commissioners 
 relieved. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 Schedule D. 
 
 Vaie 2358. 
 
 Commissioners 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Schakile D. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Commissioners 
 
 right. 
 
 Schedule D.
 
 340 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 
 trromj. 
 
 Schedule D. 
 
 Commissioners 
 
 right. 
 
 Schedule D. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 Schedule D. 
 
 Commissioners 
 
 icrong. 
 
 Sched. D. Mule 5. 
 
 Commissioners 
 
 wrong. 
 
 Schedule. D. 
 
 Case 2357. 
 
 Commissionen 
 
 wrong. 
 
 Schedule D. 
 
 Case 2550. 
 
 Commissionen 
 
 right. 
 Schedule D. 
 
 2382. Farmer's Market Cart. — Farmer charged for a two- 
 wheeled carriage, used for conveying himself and family to market, 
 and for other purposes connected with business, and also for the 
 purpose of breaking a young horse. The commissioners relieved. 
 
 2404. Farmer's Cart used for attending Funerals. — Farmer 
 claimed exemption for a light cart on springs, used for husbandry 
 only, marked with his name, &c, but which had been used on two 
 occasions in the year to attend funerals. The commissioners 
 relieved. 
 
 2409. Farmer, who also acted as Believing Officer. — Party 
 claimed exemption for an old gig, used exclusively in the per- 
 formance of his duties of relieving officer. The commissioners 
 relieved. 
 
 2423. Farmer. — Claimed exemption for a two-wheeled car- 
 riage, not used for business, but solely for conveying his family to 
 a place of divine worship, and never upon any other occasion. 
 The commissioners relieved. 
 
 2583. Farmer using a Light Spring Cart solely to convey him- 
 self to a Place of Worship. — Farmer charged for a two- wheeled 
 carriage in respect of a light spring cart, which he used solely for 
 the purpose of conveying himself to a place of worship, and for no 
 other purpose whatever, either of trade or husbandry. The com- 
 missioners relieved. 
 
 2425. Farmer. — Claimed exemption for a two-wheeled carriage, 
 marked with his name, &c, and kept for the affairs of husbandry. 
 The surveyor considered the carriage chargeable, because it was 
 constructed as a dog cart, and apparently more for the conveyance 
 of persons than farm produce. The commissioners relieved. 
 
 2615. Farmer. — Similar claim for a light cart on springs, 
 marked with the name, &c, used by appellant or his wife and 
 family in going to fairs and markets, usually taking with them 
 their farm produce. The commissioners confirmed. 
 
 2484. Furniture Broker. — Claimed relief from a charge for a 
 two-wheeled carriage, marked with his name and address and 
 occupation, but used for going from his place of business to his 
 private residence. The commissioners confirmed. 
 
 2501. Gig and Pong kept for a very short time, and used only 
 with a view to Sale. — Baker charged for a pony 10s. Cd., and a gig
 
 Judges' Decisions. 
 
 341 
 
 10s., lie was also assessed for a horse and gig, but he admitted 
 that the pony and gig were in his possession for about- three weeks 
 in the previous year, and that he had used them occasionally for 
 the purpose of endeavouring to dispose of them. The commis- 
 sioners relieved. 
 
 2589. Hawker (Licensed). — Claimed exemption for a two- 
 wheeled carriage, used solely for the purposes of his trade as a 
 travelling draper, in conveying his goods from place to place, 
 marked with his name, &c. The surveyor contended that the 
 carriage from its construction was liable, as it had springs, a splash 
 board, leather apron, and cushions, &c. The commissioners 
 relieved. 
 
 2408. Innkeeper and Postmaster. — Who had taken out a license 
 to let horses and carriages for hire, charged for a two-wheeled 
 carriage at 15s. He admitted that he had during the year occa- 
 sionally taken a horse and carriage for his own use, but contended 
 that he was exempt from the assessed taxes under his license. 
 The commissioners confirmed. 
 
 2447. Letter Carrier. — Claimed exemption for a two-wheeled 
 carriage and pony, used solely for the purpose of conveying the 
 letter bags. The commissioners relieved. 
 
 2426. Livery Stable Keeper. — Claimed exemption for a two- 
 wheeled carriage, used in his business as a break, and sometimes 
 let for hire, his name and address nob being painted thereon. The 
 commissioners relieved. 
 
 2549. Old Gig used by a Farmer in conveying Milk. — Farmer 
 claimed exemption for a two- wheeled carriage, for the year 1 859-60, 
 in respect of an old gig, used for conveying milk, and never used 
 for pleasure, marked with his name, &c. In December, 1858, he 
 caused the body of the gig to be removed, and substituted boards 
 in the shape of a cart instead. The surveyor contended that as 
 the appellant was assessed for the carriage in the previous year, 
 and it remained a gig up to December, 1 858, it was from its con- 
 struction liable. The commissioners relieved. 
 
 2465. Police-officer. — Claimed exemption for a two-wheeled 
 cart without springs, used by him in conveying prisoners to gaol, 
 and in carrying the standard weights and measures, and also for 
 carrying manure for about four acres of land Avhich he rents. The 
 
 Commissioners 
 
 wrong. 
 Schedule O. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 
 Cases 2357 and 
 
 2425. 
 
 Commissioners 
 right 
 
 Schedule D. 
 
 Commissioners 
 
 ( ommissioners 
 
 irromj. 
 
 Schedule D. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 
 Cases 2357 and 
 
 2425.
 
 342 
 
 Judges 1 Decisions. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Case 2405. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Case 2355. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 Cases 595 <£ 2288. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Cases 2407. 2408, 
 
 and 2498. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 
 surveyor contended that as the cart was not kept and used solely 
 in the affairs of trade or husbandly, and as the appellant was 
 paid for the hire of the cart when used for conveying prisoners to 
 gaol, it was not exempt. The commissioners relieved. 
 
 2485. Police-officer. — Superintendent of police charged for a 
 two-wheeled carriage, the same being a spring cart, the property 
 of, and supplied by the county, and used by him solely in discharge 
 of his duty as a constable to take prisoners to gaol and other 
 duties. The commissioners relieved. 
 
 2498. Postmaster using one of his Licensed Carriages for 
 Private Purposes. — Licensed postmaster charged for a two-wheeled 
 carriage and horse, which were included in the number licensed, 
 but which were occasionally used for his own private purposes. 
 The commissioners relieved. 
 
 2448. Post-office Contractor. — Charged for fifteen carriages with 
 two-wheels, used in the conveyance of letters to and from the 
 General Post Office and not otherwise, and claimed exemption 
 under the 16 and 17 Vict., cap. 90, Exemption No. 5, by reason 
 of the carriages being used only in the course of trade. The com- 
 missioners relieved. 
 
 2415. Poultry Dealer. — Charged for a two-wheeled carriage, 
 used solely for trade ; but he admitted that he had on one or two 
 occasions given a ride to persons from whom he had received re- 
 freshment or money. The commissioners relieved. 
 
 2608. Riding Master using a, Gig in driving about for orders in, 
 his Business. — Fading master who had taken out an excise license 
 to let several carriages, &c, for hire, claimed exemption for a gig, 
 marked with his name and address on a board behind, which was 
 removed when the carriage was let for hire. He contended that 
 the carriage, which was used by him entirely in driving about for 
 orders, was exempt. The surveyor maintained that it was not 
 from its construction as a gig, &c, exempt from the assessed taxes. 
 The commissioners relieved. 
 
 2517. Schoolmaster (Carriage used by a). — Schoolmaster 
 appealed against an assessment on him at 10s. 6d., for a pony not 
 exceeding 13 hands, which was used in a small cart on springs, in 
 going to a market town to bring home provisions, &c. The com- 
 missioners discharged the assessment for the carriage, and reduced 
 the pony to 5s. 3d.
 
 Judges' Decisions. 
 
 343 
 
 2486. Trade, Carriage not used solely for.— Appellant claimed 
 exemption for a carriage kept for the purposes of trade, but used 
 occasionally for the conveyance of his family. The commissioners 
 confirmed. 
 
 2379. Tradesman.— Charged for a two-wheeled carriage, used 
 in his business, and marked with his name, &c. He admitted 
 riding in it without goods to the railway station, and occasionally 
 giving his child a ride. The commissioners relieved. 
 
 DECISIONS. 
 
 Commissioners 
 
 riiifit. 
 Schedule D. 
 
 Comm issinners 
 
 right. 
 
 Schedule D. 
 
 Pony Carriages. 
 
 2383. Pony Carriage, with two wheels, drawn by two Ponies. — 
 Party charged to the duty of £2 for a two-wheeled pony carriage, 
 which was occasionally drawn by two ponies not exceeding 13 
 hands. He contended that as it would only have been chargeable 
 at 10s. if drawn by ODe pony, it was fair to infer, in the absence 
 of special mention of any impost upon such description of carriages 
 when drawn by two ponies, that that sum should be but doubled, 
 and that the assessment should be at XL The commissioners 
 
 relieved. 
 
 2403. Pony Carriage with two wheels. — Appellant charged to 
 the duty of £2 for a carriage on two wheels, drawn by two ponies 
 not exceeding thirteen hands. It was contended that as the wheels 
 of the carriage were of greater diameter than thirty inches, that 
 although the ponies did not exceed thirteen hands, the carriage 
 was chargeable to the duty of £2 as if drawn by two or more 
 horses or mules. The commissioners confirmed. 
 
 2616. Pony Cart. — Farmer claimed exemption for a pony cart 
 charged at 10s., stated to be used for business but in which he 
 admitted having on several occasions taken his children. The 
 commissioners relieved. 
 
 2427. Tradesman. — Who was a plumber and glazier, and also 
 an assessor and collector of taxes, claimed exemption for a two- 
 wheeled carriage used in his business, and also to attend the 
 meeting of the commissioners, and also the receipts. The com- 
 missioners relieved. 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 Commissioners 
 right. 
 
 Schedule D. 
 
 Commissioners 
 wrong. 
 
 Schedule D. 
 
 Commissioners 
 
 irnilhl. 
 
 Schedule D.
 
 344 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 
 right. 
 
 Schedule D. 
 
 Commissioners 
 
 Commissioners 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule D. 
 
 2428. Tradesman. — Blacksmith claimed exemption for a light 
 spring cart, used for trade, but also to drive to church. The 
 surveyor opposed the claim, because the appellant, when driving 
 to or from church, sometimes visited a friend. The commissioners 
 relieved. 
 
 2428. Veterinary Surgeon. — Claimed exemption for a gig, 
 used in his business, and also as a break for breaking-in young 
 horses. The commissioners relieved. 
 
 2449. Veterinary Surgeon. — Claimed exemption for a two- 
 wheeled carriage, used solely in his trade, with the exception of his 
 having occasionally taken up his wife and children for a ride when 
 going to or returning from any place of business. The surveyor 
 contended that as the carriage was, in its construction, as much 
 adapted for the comfort of a person as a gig would be, that it was 
 liable. The commissioners relieved. 
 
 2577. Veterinary Surgeon. — Claimed to be relieved from the 
 charge on him for a two-wheeled carriage called a "sulky," which 
 is constructed to hold only one person, and in the body of which 
 is a place to carry medicines and other articles used in his business. 
 The commissioners relieved. 
 
 2381. Yeoman. — Claimed exemption for a two-wheeled carriage 
 on metal springs, marked with his name, &c, used in the affairs of 
 husbandry, but on two occasions to convey his wife once to and 
 once from a railway. The commissioners relieved. 
 
 CASES UNDER SCHEDULE (E.) 
 
 2552. Bailiff to a Nobleman. — Nobleman claimed to have the 
 assessment on him for four bailiff's horses at £]. Is. each reduced 
 to the lower rate of 10s. 6d. for each. He occupied land to a 
 considerable extent, consisting of several farms at wide distances 
 from each other, and required the services of five bailiffs. He had 
 returned five horses used by bailiffs, and the surveyor had assessed
 
 Judges' Decisions. 
 
 345 
 
 him for one of them at 10s. 6A, and for the others at £1. Is., con- 
 tending that the Act restricted the reduced rate of charge to one 
 horse used by a bailiff on any farm or farms. The commissioners 
 relieved. 
 
 2017. Builder.— Charged to the duty of £l. Is. for a horse 
 used in a light spring cart, kept entirely for his trade, but 
 frequently used without any load. The commissioners reduced 
 the charge to 1 0s. 6d. 
 
 2624. Butcher who farmed land charged to the Duty of £1. Is. 
 for his Biding Horse.— Appellant, who was a butcher, claimed to 
 have the assessment on him for a riding horse at £1. Is. reduced 
 to 10s. Gd, on account of his occupying land which he farmed. 
 The surveyor contended that as the party did not get his livelihood 
 principally by farming, he was chargeable to the higher duty. 
 The commissioners reduced the charge to 10s. Gd. 
 
 2499. Civil Engineer. — Claimed exemption for a horse 
 driven by his servant in a light cart on springs to market, but 
 principally used to draw water from a well for the service of the 
 house. He occupied a few acres of land with his house, and had 
 the cart inscribed with his name and the word " farmer." The 
 commissioners relieved. 
 
 2450. Clergyman who kept a Biding Horse and a Bony. — 
 Claimed to pay duty at 10s. 6d. only for the horse under Rule 2, 
 Schedule (E.), 16 and 17 Vict, cap. 90. The surveyor contended 
 that the lower duty applied to cases where one horse only was 
 kept, and that the pony must be considered as a second horse. 
 The commissioners relieved. 
 
 2406. Constable — Claim of Exemption. — Superintendent con- 
 stable claimed to be relieved from the charge for a horse, at the 
 duty of £1. Is., used in a gig solely in the performance of his 
 official duties. The commissioners relieved. 
 
 2384. Farmer. — Charged for a riding horse at £1. Is. which 
 he claimed to have reduced to 10s. 6d., on the ground of his 
 obtaining his livelihood by husbandry. He occupies his own 
 estate, which is assessed to the property tax at £450, and in 
 addition to the riding horse he kept two ponies for drawing a 
 carriage, for which ponies and carriage he is assessed. Commis- 
 sioners reduced to 10s. Gd. 
 
 Commissioners 
 
 right 
 Sched. E. Rule 3. 
 
 Commissioners 
 right. 
 
 Schedule E. 
 
 Commissioners 
 
 wrong. 
 
 Schedules B. & F. 
 
 Rule 1. 
 
 Commissioners 
 wrong. 
 
 Schedule E. 
 Cases 2453 <t 2385. 
 
 Commissioners 
 
 wrony. 
 Sched. E. Rule 2. 
 Coses 1142 <£ 1233. 
 
 Commissioners 
 
 wrona. 
 Schedules E.&F. 
 
 Commissioners 
 
 right. 
 Sched. E. No. 1.
 
 346 
 
 Judges' Decisions. 
 
 Commissioners 
 
 right. 
 Sched. E. Rule 1. 
 
 Commissioners 
 wrong. Liable to 
 duty for 2 horses 
 at S61. Is. 
 
 Schedule E. 
 
 Commissioners 
 
 UTOll'l. 
 
 Schedule E. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Commissioners 
 right. 
 
 Schedule E. 
 
 Commissioners 
 
 2452. Farmer charged £ I. Is. for his Husbandry Horse used/or 
 riding. — Farmer who had been charged at £1. Is. claimed to pay 
 duty at 10s. 6d. only for one of his husbandry horses used for 
 riding, under the 16 & 17 Yict., cap. 90, Rule 1; but the surveyor 
 considered him liable to the duty of £1. Is., as he was the owner 
 of land of the value of £35 per annum, and had an annual income 
 from other sources of £80. He occupied his own land, and also 
 farmed £30 as tenant to rack-rent, and made his livelihood 
 principally by farming. The commissioners reduced the charge 
 to 10s. 6d. 
 
 2466. Farmer Hiding one or other of his Husbandry Horses 
 indiscriminately. — Farmer charged £1. Is. for a second horse used 
 for riding. He admitted that he kept four horses upon his farm, 
 and that he had ridden each of them occasionally the preceding 
 yeai\ The surveyor contended that he was chargeable to the duty 
 of 10s. 6cL for one horse, and £1. Is. for the other three. The 
 commissioners reduced the charge to one horse at 10s. 6d. 
 
 2382. Farmer using a Second Horse for Riding, &c. — Party 
 charged for a second riding horse, in respect of a young horse 
 which he admitted having frequently used in his business and in 
 his two-wheeled spring cart, for the purpose of quieting him. The 
 commissioners relieved. 
 
 2429. Farmer. — Party charged £1. Is. for a second horse used 
 for riding, when the other required shoeing. He admitted, how- 
 ever that bis wife rode one horse sometimes, and he another. The 
 commissioners relieved. 
 
 2479. Farmer using a Horse and also a Pony for Riding. — 
 Farmer who made his livelihood principally by husbandry, and 
 who kept a riding horse and pony, charged for the former £1. Is. 
 and 10s. 6d. for the pony. The commissioners reduced the charge 
 for the horse to 10s. 6d. 
 
 241 0. Farmer Riding a Husbandry Horse to Market with some 
 of his Produce for Sale. — Farmers charged to the duty of 10s. 6d. 
 for a horse kept for husbandry purposes, but which they rode 
 occasionally to market, taking some of the produce of the farm to 
 sell and bringing groceries, &,c. Exemption was claimed for the 
 same under the 16 & 17 Vict, cap. 90, Schedule E, exemptions 
 2 and 8. The commissioners relieved.
 
 Judges' Decisions. 
 
 347 
 
 2411. Farmer. — Horse Ridden to attend an Audit. — Farmer 
 charged to the duty of 10s. 6d. in respect of one of his husbandry 
 horses ridden, on two occasions, to attend his landlord's audit to 
 pay his rent. The commissioners relieved. 
 
 2112. Farmer, who xoas also a Castrator. — Appellant claimed 
 to pay duty as a farmer at 10s. 6d., instead of the £1. Is. for 
 which lie was charged for a ruling horse. The surveyor contended 
 that although the appellant rented land to the amount of <£5G a 
 year, that as he gained more by his business as a castrator, he was 
 liable to the higher duty. The commissioners reduced the charge 
 to 10s. 6d 
 
 2502. Farmer. — Farmer charged for a second riding horse at 
 £l. Is. He admitted that he kept four horses for his farm, and 
 that they were all ridden occasionally ; but not more than one at 
 the same time. The commissioners reduced the charge for one 
 horse to 10s. 6d. and discharged the other. 
 
 2503. Farmer. — Charged for a second riding horse at £1. Is., 
 where the second horse was ridden to chapel by the farmer's 
 mother on Sundays. The commissioners relieved. 
 
 2582. Hawker. — Licensed hawker chai-ged for a horse to the 
 duty of £1. Is. in respect of one he used in his two-wheeled 
 carriage kept for trade, but which was constructed with springs, 
 and a splash board and cushions, leather apron, &c, so as not, the 
 surveyor contended, to entitle it to exemption. The commis- 
 sioners relieved. 
 
 2396. Horsedealer. — Party claimed exemption for a riding 
 horse, in respect of one of those he kept for sale, which he used in 
 his gig, and sometimes for riding, or with the hounds. The 
 commissioners relieved. 
 
 2585. Horsedealer. — Appellant, who was assessed to the horse- 
 dealers' duty, charged for one horse, for which he claimed 
 exemption under the Sixth Case of Exemptions, Schedule (E.), of 
 the 1G and 17 Vict., cap. 90, alleging that all the horses he kept 
 were for the purpose of sale, and ridden merely for exercise or sale. 
 The surveyor contended that his regular and frequent visits to the 
 hunting field, and his practice of riding out whenever and wherever 
 he pleased, rendered him liable to the charge. The commissioners 
 relieved. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Sched. E. Rule 1. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Case 2420. 
 
 Commissioners 
 
 wrong. 
 Schedule E. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Cases 2357 and 
 
 2425. 
 
 Commissioners 
 wrong. 
 
 Schedule E. 
 Cases 637 & 804. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Coses- 637, 804, 
 
 2396, 1232, and 
 
 1338.
 
 348 
 
 Judges' Decisions. 
 
 Commissioners 
 
 wrong. 
 
 Schedule. E. 
 
 Commissioners 
 
 Commissioners 
 
 wronri. 
 
 Sched. E. Rule 1. 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Scliedule E. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Cases 2355, 2407, 
 
 and 2408. 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 Commissioners 
 wrong. 
 
 Schedule E. 
 Cases 595 & 22S8. 
 
 2426. Horse driven in a Gig used as a Break. — Livery stable 
 keeper charged £1. Is. for a horse driven in a two-wheeled car- 
 riage, built as a gig and used as a break, but not marked with 
 aj>pellant's name, &c. The commissioners relieved. 
 
 2478. Horse used only once. — Auctioneer charged for one horse 
 under Schedule (E.), used for drawing a two-wheeled carriage. 
 The horse had been assigned to him for a debt. It had been used 
 once by his daughter in a two-wheeled carriage. The commis- 
 sioners relieved. 
 
 2423. Husbandry Horse used in a Carriage to drive to Church. 
 Husbandry horse charged 10s. 6d. in consequence of being used in 
 a two-wheeled carriage, which was kept solely for driving to 
 church. The commissioners relieved. 
 
 2407. Innkeeper Using one of Licensed Horses for Private 
 Occasions. — Innkeeper, who had taken out a license to let horses 
 for hire, charged for one, which he admitted to have used for 
 driving out his family on private occasions. The commissioners 
 relieved. 
 
 2408. Similar. The commissioners confirmed. 
 
 2518. Innkeeper. — Who had taken out a license to let horses, 
 &c, for hire, charged for two horses at £1. Is. each, in respect of 
 two of such horses which had been occasionally used by his wife 
 in one of his carriages for private purposes. The commissioners 
 relieved. 
 
 2485. Police Constable.. — Superintendent of police charged for 
 a horse at £1. Is., used in a light spring cart to take prisoners to 
 gaol, which he uses also as inspector of weights and measures to 
 carry the standard weights. He contended that he was not liable, 
 the horse and cart not being his property, but that of the county 
 and used solely in the performance of his duties. The commis- 
 sioners relieved. 
 
 2448. Post Office Contractor. — Charged for eighty horses at 
 £1. Is. each, used in two-wheeled carriages in the conveyance of 
 letters to and from the General Post Office, and not otherwise. 
 The commissioners reduced the charge to 10s. 6d. each. 
 
 2553. Postmaster. — Charged to the duty on a riding horse, 
 Schedule (E.), in respect of one of the horses included in his 
 license. It appears that he occasionally rode and drove one of
 
 Judges' Decisions. 
 
 349 
 
 such horses (not always the same) on business, and admitted 
 that his wife occasionally accompanied him. The commissioners 
 relieved. 
 
 24:09. Relieving Officer. — Claim by a farmer, who was also a 
 relieving officer. The commissioners relieved. 
 
 2G08. Riding Master. — Charged for three horses Schedule (E.) 
 for which he claimed exemption under his excise license. The 
 surveyor contended that as the three horses charged, although 
 taken indiscriminately from the twenty licensed, were ridden by 
 the appellant's sons and assistant in teaching the pupils to ride, 
 they could not be considered to be let for hire so as to be exempt 
 from the assessed taxes. The commissioners relieved. 
 
 2609. Similar. — The commissioners relieved. 
 
 2610. Similar. — The commissioners relieved. 
 
 2520. Seedsman. — Who occupied a few acres of land, claimed 
 exemption for a riding horse at £\. Is., on the ground that he 
 made his livelihood (although not a farmer) principally from 
 husbandry. The commissioners relieved. 
 
 2519. Shipowner and Farmer. — Shipowner charged for the 
 year 1858-9, £1. Is. for one horse, Schedule (E.) and for two 
 horses, Schedule (F.) at 10s. 6d. each. The horse (E.) was discon- 
 tinued in February 1857 ; but he afterwards kept two horses and 
 two colts on a small farm in his occupation, and admitted having 
 ridden the two horses. The commissioners discharged the two 
 horses (F.) and increased the charge to two horses (E.) at £1. Is. 
 each. 
 
 2367. Solicitor, who occupied a Farm, claimed to be Assessed at 
 10s. Gd. for his Riding Horse. — Appellant, who was a solicitor, 
 and who occupied a farm, and was the owner of three others, 
 which he let, claimed to have the assessment on him for a riding 
 horse at £1. Is. reduced to 10s. 6d., on the ground of his following 
 the occupation of a farmer, and making more by his farming than 
 by his profession. The commissioners confirmed the assessment 
 at £l. Is. 
 
 2451. Surgeon of a Militia Regiment, who kept two Riding 
 Horses. — Claimed exemption for one as the surgeon of a regiment 
 of militia, and to pay for the other at 10s. (id. only, under Rule 2 
 of Schedule (E.), 16 & 17 Vict., cap. 90. The commissioners 
 relieved. 
 
 Commissioners 
 
 Com m issioners 
 
 Commissioners 
 Tight. 
 
 Schedule E. 
 
 • : ; :"fi'-: 
 
 and 2498. 
 
 Commissioners 
 
 right. 
 
 Schedule E. 
 
 Commissioners 
 
 right. 
 
 Schedule E. 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Schedule E. 
 
 Case 2466. 
 
 Commissioners 
 
 right. 
 
 Schedule E. 
 
 Commi&s-'onrrs 
 right. Liable 
 to 10s. Gd. for 
 second horse. 
 
 Schedule E.
 
 350 
 
 Judges' Decisions. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Sched. E. Rule 2. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule E. 
 
 2415. Tradesman giving a Ride to Persons in his Carriage kept 
 for Business. — Tradesman charged for a horse at £1. Is. which he 
 claimed to have reduced to 10s. 6d., used in a two- wheeled carriage, 
 kept solely for the purpose of trade, but in which he admitted he 
 had given a ride to persons from whom he had received remuner- 
 ation. The commissioners relieved. 
 
 2361. Veterinary Surgeon — Party charged for a riding horse 
 at £1. Is., for which he claimed to be assessed at the reduced duty 
 of 10s. 6cl, under Eule 2, Schedule (E.), of the I 6 & 17 Vict., 
 cap. 90. The surveyor contended that the reduced duty was appli- 
 cable only to any person practising "as a physician, surgeon, or 
 apothecary," and not to a veterinary surgeon. The commissioners 
 reduced the charge to 10s. 6d. 
 
 2362 Yeomanry Cavalry. — Appellant claimed exemption for a 
 riding horse for the year 1854-5, as a member of a corps of 
 yeomanry cavalry, in which he was enrolled in September, 1853, 
 The annual muster and exercise of the whole corps did not take 
 place between the 5th of April, 1853, and the 5th of April, 1854, 
 but he had occasionally attended musters of a portion of the corps, 
 for sword exercise, between these periods. The commissioners 
 relieved. 
 
 2551. Yeomanry Cavalry. — Member of a corps of yeomanry 
 cavalry claimed exemption from the duty on a horse for the year 
 1859-60. It appears that he had ridden the horse in the corps in 
 1857, and been allowed exemption for it in 1858-9, but that on 
 the assembling of the corps in 1858 he was prevented by illness 
 from attending, and had not used it in the corps between 5th of 
 April, 1858, and the 5th of April, 1859. The commissioners 
 relieved. 
 
 CASES UNDER SCHEDULE (F.) 
 
 Hokses Used in Trade or Husbandry. 
 
 2556. Corn Dealer (Horses used in Trade and Husbandry by J. 
 Corn dealer charged for twenty trade horses, Schedule (F.) He 
 farms one hundred and eighty acres of land, and claimed exemp- 
 tion for all except two under the 16 and 17 Vict., cap. 90,
 
 Judges' Decisions. 
 
 351 
 
 Exemption No. 7, of Schedules (E.) and (F.) He admitted that 
 the horses were all used indiscriminately for his trade as well as 
 for farm purposes. The surveyor contended that the party was 
 not a bond fide farmer, as the income derived from his trade 
 amounted to more than that derived from husbandry ; and he 
 maintained that horses used for trade were precluded from the 
 exemption. The commissioners reduced the charge to seventeen, 
 the number actually used. 
 
 2555. Country Tailor (Horse otherwise used by) titan, for 
 Husbandry. — Country tailor claimed exemption for a horse, 
 Schedule (F.), kept for cultivating seven acres of land in his occu- 
 pation. The surveyor contended that as the appellant did not 
 make his livelihood principally by husbandry, and used the horse 
 for other purposes besides farming, that he was liable for it. The 
 commissioners relieved. 
 
 2454. Cowkeeper and Milkman, — Appellant, who obtained his 
 livelihood solely from the selling of milk the produce of his cows, 
 and who rented nine acres, but had no tillage land, claimed 
 exemption for a horse at 10s. 6d., used exclusively for conveying 
 the milk from his land to his dwelling house. The commissioners 
 relieved. 
 
 23G3. Dairyman. — Party, who rented cows with a house and 
 a small quantity of land, claimed to be relieved from the duty on a 
 horse at 10s. 6d. He sells the milk, or makes it into butter or 
 cheese, and keeps the horse for conveying the same to market, and 
 drawing out manure and other husbandry purposes. The surveyor 
 contended that the appellant was not entitled to relief, not being 
 the occupier of a farm, and the horse not being used wholly in 
 management, tillage, or cultivation of land, and maintained that 
 he must be considered as a trader, and that the horse was liable to 
 the duty charged. The commissioners relieved. 
 
 2554. Dairyman (Horse used by a J. — Appellant claimed 
 relief from the assessment on him for a horse, Schedule (F.), on 
 the ground that the horse was used for husbandry. He kept six 
 cows, and rented about an acre and a half of land. The surveyor 
 contended that the party was liable, as he did not gain his liveli- 
 hood principally by husbandry, and the horse was used in his 
 business as a dairyman. The commissioners confirmed. 
 
 DECISIONS. 
 
 Commissioners 
 right. 
 
 Schedule F. 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Schedule F. 
 
 Case 2363. 
 
 Commissioners 
 
 wrong. 
 
 Schcdide F. 
 
 Cases 1185, 2118, 
 
 Comm ission ers 
 right. 
 
 Schedule F.
 
 352 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 wrong, appellant 
 being chargeable 
 for two horses. 
 
 Schedule F. 
 
 Cases 597, 774, 
 1055, 1086, 1087, 
 and 1096. 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Scliedule F. 
 
 Commissioners 
 
 Commissioners 
 
 wrong. 
 
 Schedule F. 
 
 Case 2385. 
 
 Commissioners 
 
 right. 
 
 Schedule F. 
 
 Case 2273. 
 
 Commissioners 
 
 2625. Farmer and Lime Burner. — Farmer, who was also a 
 lime burner, claimed exemption from an assessment on him for 
 three husbandry horses, Schedule (F.), 10s. 6d., which he lets for 
 hire to men in his employ, for drawing limestones to the lime kilns. 
 The surveyor contended that, as the letting was not occasional and 
 the horses were used in a distinct trade, the exemption claimed 
 should not be allowed. The commissioners relieved. 
 
 2616. Farmer using a Pony in a Pony Cart. — Farmer charged 
 for a pony at 10s. 6d., used in a pony cart principally in his 
 business, but in which he admitted having on several occasions 
 taken his children. The commissioners reduced the charge to 
 5s. 3d. 
 
 2479. Farmer using Pony for Riding and also a Horse. — 
 Party who made his livelihood principally by husbandry, and who 
 kept a pony for riding and also a riding horse, charged 10s. 6d. for 
 pony. The commissioners confirmed. 
 
 2586. Farm Horse Employed for Serving Mares. — Farmer 
 charged to the duty of 10s. 6d. for an entire horse, for which he 
 claimed exemption, and it was kept and used on his farm. The 
 surveyor contended that the horse was chargeable, as it was em- 
 ployed during the season fo ( r serving mares at his own and his 
 father's farm. The commissioners relieved. 
 
 2453. Gentleman. — Charged for two of his farm horses to the 
 duty of 10s. 6d., under the 16 & 17 Vict., cap. 90, Schedule (F.), 
 which are used occasionally for drawing fuel to his residence. He 
 contended that he was not liable, as he paid the higher duty for 
 two horses promiscuously used for his farm as well as for his 
 carriages. The commissioners relieved. 
 
 2478. Horse not Used, but merely Exercised. — Party charged 
 for a horse which had been assigned to him for a debt ; it was not 
 used, but merely exercised round a field. The commissioners 
 relieved. 
 
 2588. Horse used for Hauling Peat to Market. — Appellant, 
 who rented half an acre of pasture and arable land, and six or 
 seven acres of moss or peat land, claimed exemption for a horse, 
 Schedule (F.), which is used exclusively for hauling the peat to 
 mai*ket, contending that peat was as much husbandry produce 
 as corn. The commissioners relieved.
 
 Judges' Decisions. 
 
 353 
 
 2619. Horse used in a Four-wheeled Van. — Horse charged at 
 61. Is., used in a four-wheeled van, solely for conveyance of goods 
 in business. The commissioners confirmed. 
 
 2587. Husbandry Horse used for Haiding Coal. — Gentleman 
 charged 10s. 6d., Schedule (F.), in respect of a horse kept solely 
 for agriculture, but which is occasionally employed in hauling coal 
 for his family's use in his own untaxable cart. The commissioners 
 relieved. 
 
 8467. Husbandry Horses used on a Gentleman's Farm for 
 Drawing Fuel, omitted in the fi>-st Assessment, and the Commis- 
 sioners required to charge them on Appeal. — Gentleman of fortune 
 charged for two ponies, Schedule (F.) He declared on appeal that 
 he had only kept one pony for riding, and that a second was not 
 used. The surveyor contended, that as the party had used two or 
 more of his farm horses for carting coal and fuel, and did not gain 
 his livelihood by husbandry, he was liable to be charged for each 
 horse so used under Schedule (F.) and suggested, that although 
 the husbandry horses were not included in the first assessment, the 
 commissioners were authorised to charge them with reference to 
 Sect. 26, 43 Geo. III., cap. 99. The commissioners relieved from 
 the second pony, and declined to entertain the question as to the 
 farm horses. 
 
 2385. Husbandry Horses used in Drawing Fuel. — Gentleman 
 charged for two horses at 10s. 6d. each, which were kept for 
 husbandry purposes, and never otherwise used, except occasionally 
 in drawing fuel. The commissioners relieved. 
 
 2468 Mides used in Hauling Coal. — The Duke of Beaufort 
 charged for eight mules ; Schedule (F.) The duke keeps foui-teen 
 mules and eight horses for the cultivation of the land in his own 
 occupation, and the charge was made in consequence of the mules 
 being used in hauling coal three times a week for his grace's 
 establishment. The mules thus employed were taken in rotation. 
 The surveyor contended that the frequent and general use of the 
 mules rendered the whole of them liable. The commissioners 
 relieved. 
 
 2517. Schoolmaster (Pony used in a Cart on Sjyrings by a). — 
 Schoolmaster charged to the duty of 10s. 6d. for a pony not 
 exceeding thirteen hands, which was used in a small cart on 
 
 DECISIONS. 
 
 Commissioner* 
 
 i ... ,., ■:,,,. ; 
 
 wrong. 
 
 Schedule F. 
 
 Cases 2385 & 2453. 
 
 Commissioners 
 wrong : they 
 ought to hare 
 entertained the 
 question respect- 
 ing the farm 
 horses. 
 
 Schedule F. 
 Case 2385. 
 
 Commissioners 
 
 wrong. 
 
 Schedule F. 
 
 Commissioners 
 wrong. 
 
 Schedule F. 
 Case 23S5. 
 
 w
 
 354 
 
 Judges' Decisions. 
 
 Commissioners 
 
 wrong. 
 
 Schedule F. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cup. 93. 
 
 Schedule G. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule G. 
 
 Cases 1237, 1G84, 
 
 and 1772. 
 
 Commissioners 
 
 Commissioners 
 
 right. 
 
 Schedu . G. 
 
 r„ , ■::■■:. ,.■■:. <; 
 
 • 
 
 wrong. 
 
 Schedule G. 
 
 52 George III., 
 
 cup. 93, 
 
 springs, in going to a market town, &c, to bring home provisions. 
 The commissioners declined to entertain the question as to the 
 liability of the carriage, and reduced the pony to 5s. 3d. 
 
 Dogs.- 
 
 CASES UNDER SCHEDULE (G.) 
 
 -Claim of Exemption for Dogs used for the care of 
 Sheep, Cattle, &c. 
 
 2164. Butcher. — Claimed exemption for a dog kept for driving 
 sheep and cattle from market. When not so used it was kept at 
 his father's house, where he lodged. This party had no land, and 
 the surveyor contended that he was not entitled to relief, the dog 
 being used for trade, and not bond fide and wholly kept and used 
 in the care of sheep and cattle. The commissioners relieved. 
 
 2188. Butcher. — Claimed exemption for a Scotch sheepdog. 
 He occupied thirty-eight acres of pasture land, and generally had 
 from one hundred to three hundred sheep, and thirty head of 
 cattle. The dog was used principally for driving the sheep and 
 cattle from one pasture to another or to market. The surveyor 
 contended that this exemption was intended to apply to farmers 
 only. The commissioners relieved. 
 
 2455. Cattle Dog. — Appellant claimed exemption for a dog 
 wholly kept and used in the care of mules and asses, in driving or 
 removing the same. The commissioners relieved. 
 
 2521. Claim of Exemption for a Sheep Dog by a Tradesman. — 
 Shoemaker claimed exemption for a sheep dog, kept for the care 
 of sheep arid cows, and to keep his neighbour's animals from tres- 
 passing ; he kept two or three cows and ten sheep, and occupied 
 about eight acres of land. The surveyor contended that, as the 
 land was enclosed and the appellant had so few cows and sheep, 
 he was not entitled to the exemption. The commissioners relieved. 
 
 2150. Dog Given Away. — Party had given the dog away ; but 
 it had returned to him and was kept by him, and no proof was 
 adduced of its having been paid for by any other person. The 
 commissioners relieved.
 
 Judges' Decisions. 
 
 355 
 
 2386. Dog kept to Protect Land from Cattle. — Appellant, who 
 resides in Wales, claimed exemption for a dog. He occupies 
 one field, and keeps one cow and no sheep, but states that he 
 requires the use of the dog to protect the land from sheep and 
 cattle belonging to neighbouring farmers. The commissioners 
 relieved. 
 
 2487. Dog kept by a Person who was not the Owner — Appellant 
 claimed to be relieved from the charge on him at 12s. in respect 
 of a hound at walk, which he admitted to have kept, but which 
 did not belong to him. The surveyor contended that the party 
 was liable unless he proved that the owner was duly assessed 
 which be could not do, the owner being abroad and having no 
 effects in England. The commissioners relieved. 
 
 2547. Dog not the Property of the Person charged for it. — 
 Appellant charged for a dog which he admitted was kept on his 
 premises, but which did not belong to him. The surveyor con- 
 tended that as the appellant had not disclosed the name of the 
 owner of the dog he was properly charged for it. The commis- 
 sioners confirmed. 
 
 2606. Dog not the Property of the Person charged for it. — 
 Superintendent of county police charged for a dog which never 
 belonged to him, but which was the property of a prisoner whom 
 he had conveyed to gaol. Appellant had given the dog away, and 
 had tried to lose it several times, but it always returned to him. 
 The commissioners relieved. 
 
 2213. Farmer. — The owner and occupier of a small farm of 
 twenty-eight acres claimed exemption from the charge for a cur 
 dog, alleged to be wholly kept and used in the care of his cattle 
 consisting of six cows. . The commissioners confirmed. ' 
 
 2324. Farmer. — Claimed relief from the charge on him for 
 four dogs on the ground of their being kept in the care of sheep 
 or cattle. The surveyor contended that as the clogs "were not 
 bond fide and wholly kept and vised in the care of sheep and cattle," 
 being also used in working machinery for the purpose of churning 
 that he was not entitled to exemption. The commissioners relieve^ 
 from the charge for two. 
 
 2430. Farmer (Exemption claimed by). — Appellant, who had 
 an enclosed farm, claimed exemption for a dog. He had only ten 
 
 Commissioners 
 
 right. 
 
 Schedule G. 
 
 Commissioners 
 
 Commissioners 
 riyht. 
 
 Commissioners 
 
 Cases 24 
 2547. 
 
 Commissioners 
 
 right. 
 
 52 ':' yrge III., 
 
 cap. 93. 
 
 Scliedule G. 
 
 Commix 
 ivrony.
 
 356 
 
 Judges' Decisions. 
 
 Commissioners 
 wrong. 
 
 Commissioners 
 
 right. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule G. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule G. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap- 93. 
 
 Schedule H. 
 
 Commissioners 
 
 ii-rmig. 
 
 52 Georgr III., 
 
 cap. 93. 
 
 Scludule H. 
 
 or twelve head of cattle and no sheep on the farm, and he kept 
 the dog not solely for the care of cattle but for driving the crows 
 off his corn land. The commissioners relieved. 
 
 2431. Greyhound. — Appellant charged for a greyhound which 
 he had in his possession for a short time, and appears to have used. 
 There was some dispute as to the ownership by the appellant ; but 
 a declaration having been made by a respectable person that he 
 bought the greyhound of the appellant, the charge was confirmed. 
 
 2165. Labourer. — Appellant, who was a labourer in the Royal 
 Arsenal, at Woolwich, claimed exemption for a dog. He is occa- 
 sionally employed by graziers to dress diseased sheep, and he uses 
 the dog to drive the sheep together, and for no other purpose. 
 The commissioners relieved. 
 
 2186. Superintendent of Police. — Claimed exemption for a 
 bloodhound kept by him, but alleged to be the property of the 
 county, and used for tracing sheep stealers. The commissioners 
 confiwned. 
 
 CASES UKDER SCHEDULE (H.) 
 
 Horse Dealers. 
 
 2628. Appellant who was a railway carrier, charged as a horse 
 dealer. It appeared on appeal that he had bought and sold for 
 himself as well as for others, from whom he denied receiving any 
 commission, but whom he charged a certain sum per night for the 
 keep of the horses. The commissioners confirmed. 
 
 2457. Buying and Selling. — Appellant charged to the horse 
 dealer's duty who claimed exemption on the ground of his never 
 having made up a horse for sale ; but it appeared on appeal that 
 he made many purchases and sales of horses in the course of the 
 year. The commissioners relieved. 
 
 2120. Buying for a Neighbour. — Party charged the horse 
 dealer's duty. He resides with his father, a farmer, and assists 
 him in the management of his farm. He never bought any horse
 
 Judges' Decisions. 
 
 357 
 
 on his own account, but admitted attending markets and fairs to 
 buy and sell for neighbours. He charged no commission, but was 
 paid just what the parties pleased for his time and trouble. The 
 commissioners relieved. 
 
 2630. Cattle Dealer, Buying]and Selling Colts. — Cattle dealer 
 charged as a horse dealer. He admitted that it was his practice 
 to buy unbroken colts which he grazed and improved on his farm, 
 and to sell them generally after keeping them for twelve months, 
 but sometimes sooner. The commissioners relieved. 
 
 2504. Cattle Jobber Buying\and belling Horses. — Cattle jobber 
 charged as a horse dealer, who admitted purchasing ponies in 
 Scotland, and selling them to different people directly afterwards 
 at a small profit, and also the sale of horses in a few other cases 
 which the surveyor contended was sufficient to constitute a dealer. 
 The commissioners relieved. 
 
 2469. Currier. — Charged to the horse dealer's duty. He 
 admitted having bought and sold four horses within the year 
 The surveyor contended that the appellant, not being a farmer, 
 and having admitted buying horses to improve them, with a 
 view to sell at a profit, was clearly liable. The commissioners 
 relieved. 
 
 2590. Farrier Buying and Selling Horses — Farrier, who was 
 a horse doctor, charged to the horse dealer's duty. He admitted 
 buying and selling four or five in the course of the year, and that 
 if he got a nice horse and a customer took a fancy to it, he sold it 
 at a profit, but denied that he was a horse dealer, as he never went 
 into the market to dispose of horses, although he looked at horses 
 for gentlemen. The commissioners relieved. 
 
 2557. Farmer Buying and Selling Horses. — Farmer, who was 
 also a carrier, charged to the horse dealer's duty. He was in the 
 habit of buying horses for the purpose of working them on the 
 farm and carrying on his business as a carrier, and selling them 
 at intervals. The surveyor contended that the purchase, as ad- 
 mitted by the appellant, of seven horses within the year for other 
 persons, in addition to those for his own use, together with the sale 
 of two and exchange of one which was afterwards sold, constituted 
 a dealer within the meaning of the Act. The commissioners 
 relieved. 
 
 DECISIONS. 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Seli.dvle H. 
 
 Case 1101. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 90. 
 
 Scheduh- H. 
 
 Cases 187S and 
 
 2413. 
 
 Commissioners 
 
 wrong. 
 
 Case 2457. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 90 
 
 Scludule U. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Case 2469. 
 
 Commissioners 
 
 irmii'i. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Cases 2413 and 
 
 2456.
 
 358 
 
 Judges' Decisions. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 90. 
 
 Schedules. 
 
 Case 2143. 
 
 ■ <> oners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule 3. 
 
 Commissioners 
 
 52 George III., 
 
 cap 93. 
 
 Schedule H. 
 
 Cases 1217 and 
 
 L87& 
 
 Commissioners 
 
 wrong. 
 
 52 George 7//., 
 
 cap. 93. 
 
 Schedule H. 
 
 Case 2413. 
 
 Commissioners 
 
 ge III., 
 cap 93. 
 
 Srln-.l 
 C<we 2095. 
 
 2456. Farmer attending Fairs and Buying and Selling Horses. 
 Party claimed to be relieved on the ground of his not selling 
 horses until they had been in his possession for three months ; 
 but as it appeared on appeal that he attended fairs and bought and 
 sold horses, both on his own account and for other people, the 
 commissioners confirmed. 
 
 2121. Farmer Buying and Selling Horses bred by him or kept 
 as Farming Stock. — Farmer charged for the year 1848-9 the horse 
 dealer's duty. He occupies seven hundred acres of land, half 
 pasture and half arable. He admitted having purchased several 
 colts between April, 1847, and April, 1848, and sold eight blood 
 horses between the same periods, three of which had been bought 
 as foals by him and grazed upon his farm, and the others were 
 either bred on his farm or purchased as colts. The commissioners 
 relieved. 
 
 2432. Farmer Buying Horses out of Condition as Stock, and 
 Selling them after keeping them on the Farm for four or five years. 
 Farmer charged to the horse dealer's duty. He rented about six 
 hundred acres of land, buys horses in a low condition, and sells 
 them afterwards as stock in good condition. He admitted selling 
 as many as fifteen in a year, and that he had about twenty on 
 hand, and contended that as he keeps them on the farm four or 
 five years before selling he was not liable. The commissioners 
 confirmed. 
 
 2591. Farmer Buying Young Horses out of Condition, and 
 making them up for Sale.. — Farmer charged as a horse dealer, who 
 admitted buying young horses out of condition, and making them 
 up for fairs, &c. The surveyor contended that such buying and 
 selling did not come within the exemption of the 59 Geo. III., 
 cap. 13, sec. 4, inasmuch as the horses were neither bred by the 
 appellant nor kept by him as farming stock. The commissioners 
 relieved. 
 
 2325. Farmer and Cattle Dealer. — Party charged as a horse 
 dealer. He breeds horses as part of his stock, and sells them 
 periodically. He attended a fair with seven horses, five of which 
 he had bought to take with his own ; they had not been in his 
 possession three months. He admitted having bought ten or 
 twelve within the year, and sold as many. The commissioners 
 relieved.
 
 Judges' Decisions. 
 
 359 
 
 2143. Farmer and Cattle Dealer.— Party charged the horse 
 dealer's duty. He admitted having bought three horses, two of 
 which he had sold, and that he had also sold another, which he 
 had kept as farming stock for more than three months ; he also 
 admitted keeping ponies for breeding, which he sold when he 
 thought proper. The surveyor contended that the buying and 
 selling were sufficient to constitute a dealer. The commissioners 
 
 confirmed. 
 
 2413. Farmers and Graziers Buying Young Horses out of 
 Condition and making them up for Sale.— Father and son charged 
 to the horse dealer's duty. Each occupied a farm of considerable 
 extent, and carried on business as farmers and graziers. They 
 admitted buying young horses out of condition, with the view of 
 grazing and selling at a profit. The surveyor contended that the 
 buying of horses not intended for the farming business, making 
 them tip and selling them at a profit, was sufficient to constitute 
 a horse dealer. The commissioners relieved. 
 
 2488. Farmer, who was also a Horse Breaker.— Charged to the 
 horse dealer's duty. He admitted selling two or three in the past 
 year for himself, but he would not say how many he sold for other 
 people. He stated that he had not purchased more than three or 
 four last year for himself, and that he does not purchase for others; 
 but admitted attending at fairs with horses for sale, and that he 
 sold a horse in September which he bought in August. Com- 
 missioners confirmed. 
 
 2631. Farmer Buying and Selling Hunters.— Farmer charged 
 as a horse dealer, who it appeared on appeal was in the practice 
 of making up and improving young horses sent to him from a 
 London dealer. He also buys and sells hunters after making them 
 up, and refused to give the dates of his sales and purchases. The 
 commissioners confirmed. 
 
 2489. Innkeeper.— Charged to the horse dealer's duty for the 
 year 1857-8. In his return for 1857, a statement was made that 
 he gave notice "that he had given up horse dealing on the 24th 
 March, 1857." He observed that the return, although filled up 
 under 'his directions, was neither made out or signed by himself, 
 and that the year 1857 was possibly inserted by mistake instead 
 of 1856. He held about twenty acres of pasture land, and for 
 
 Commissioners 
 
 right 
 
 52 Oeorge III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Commissioners 
 
 wrong. 
 
 52 Geonje III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Case 1S78. 
 
 Commiss ioners 
 
 right. 
 
 52 Georc/e III., 
 
 cap. 93. 
 
 Schedule. H. 
 
 Cases 2095, 2120, 
 
 a^id 2i56. 
 
 Commissioners 
 
 right. 
 
 52 Geonje III., 
 
 cap. 93. 
 
 Schedule B. 
 
 ; 1.5,2456, 
 
 2488, 2557, and 
 
 25S9.
 
 360 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Case 2214. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Cases 1065 and 
 
 2083. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap, 93. 
 
 Schedule H. 
 
 Cases 2082 and 
 
 2083. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 95. 
 
 Schedule H. 
 
 Cases 1065. 1191, 
 
 and 2120. 
 
 several years had duly paid the horse dealer's duty. He had 
 ceased to carry on the business ; but he admitted that he might 
 have bought and sold five or six horses in the last sixteen months. 
 The commissioners relieved. 
 
 2626. Innkeeper Selling Horses for other Persons but not on 
 his own account. — Innkeeper, who was also a horse breaker 
 charged to the horse dealer's duty. He denied having bought or 
 sold for himself although he admitted selling horses at fairs and 
 elsewhere, but for persons only who employ him to break, from 
 whom he receives remuneration for his time and expenses, but no 
 commission or profit. The commissioners confirmed. 
 
 2214. Innkeeper and Horse Breaker. — Claimed relief from the 
 charge on him for the horse dealer's duty. He admitted having 
 sold horses for gentlemen, but denied having bought to sell again. 
 He attends Horncastle and Lincoln fairs, and stated that he might 
 have sold as many as twenty horses between Lady-day, 1850, aud 
 Lady -day, 1851. The commissioners relieved. 
 
 2559. Innkeeper aud Farmer. — Charged to the horse dealer's 
 duty. He was in the practice of buying young horses in the 
 spring, and selling them as occasions offered, sometimes within the 
 year; and it appeared upon appeal that he had had several dealings. 
 The commissioners relieved. 
 
 2122. Livery Stable Keeper Selling Horses on Commission. — 
 Livery stable keeper charged as a horse dealer. He admitted 
 selling horses on commission. He sold no horses of his own, but 
 only such as were entrused to his care for sale, and he contended 
 that he was not therefore chargeable as a horse dealer. The com- 
 missionei's confirmed. 
 
 2632. Licensed Dealer (Man employed by J to Buy and Sell for 
 him. — Appellant charged as a horse dealer who did not buy on 
 his own account, but who bought and sold and attended markets 
 and fairs to buy for licensed dealers, by whom he was remunerated. 
 The surveyor contended that as the appellant was not the servant 
 of the employer he was liable. The commissioners relieved. 
 
 2144. Livery Stable Keepers taking in Horses for Sale. — 
 Appellants in partnership as livery stable keepers, &c, each charged 
 the horse dealer's duty. They denied having bought or sold any 
 horses except what were necessary for their business ; but admitted
 
 Judges' Decisions. 
 
 361 
 
 that about thirty had been sent to them for sale, and had been 
 sold by them by private contract or by auction. The commis- 
 sionei'S relieved. 
 
 2633. Party tohose residence is in Ireland Selling Horses in 
 England. — Appellant, whose residence is in Ireland, but whose 
 practice has beeu for some years past to come to England to sell 
 horses, charged as a horse dealer. He does not -trade on his own 
 account, but is the paid servant of his brother who lives in Ireland. 
 He does not purchase horses in England, but admits that he 
 attends all the large fairs, and that he sells nearly one thousand 
 horses a year in England. The commissioners confirmed. 
 
 22m. Postmaster Buying and Selling Horses. — Appellant, who 
 was a butcher and licensed postmaster, charged to the horse 
 dealer's duty for 1850-1. He admitted having bought six or 
 seven horses between the 5th of April, 1 849, and the 5th of 
 April, 1850, and would not swear that he did not buy with a 
 view of profit ; but considered that he bought only sufficient to 
 carry on his business as a postmaster. The surveyor contended 
 that there was a sufficient dealing to render the party liable. 
 The commissioners relieved. 
 
 2558. Son Assisting his Father in Buying and Selling Horses. 
 Appellant, (who was the son of a horse dealer) claimed relief from 
 the horse dealer's duty on the ground that he was not in business 
 on his own account, and that his transactions in buying and sell- 
 ing were for his father's benefit. He was not paid any regular 
 salary, but received gratuities from his father for his services. 
 He bought and sold horses at fairs without instructions as to price, 
 when Ids father was not present. The commissioners confirmed. 
 
 2589. Veterinary Surgeon Buying Horses for others, and 
 receiving a Fee on the Purchase. — Veterinary surgeon charged to 
 the horse dealer's duty, who admitted having in the course of the 
 year bought about twelve hoi-ses for gentlemen on his own judg- 
 ment, for which he was paid no commission, but received a fee as 
 a veterinary surgeon, and all his expenses attendant on the 
 purchases; he had also bought about eight for a person who had a 
 contract to supply the government, and was remunerated on 
 similar terms. The surveyor contended that this was trading 
 with a view to profit, so as to render him chargeable to the horse 
 dealer's duty. The commissioners relieved. 
 
 DECISIONS. 
 
 Commit 
 
 52 George III., 
 cap. 93. 
 
 Schedule H. 
 
 Case* 1147. 20S3, 
 
 and 2120. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Cases 204, 287. 
 
 and 392. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Cases 812. 1351. 
 
 and 1641. 
 
 Commissioners 
 
 wrong. 
 52 George III., 
 cap. 93. 
 Schedule H. 
 Cases 1065, 1191, 
 2083, 2120, and 
 2214. 
 
 Commissioners 
 
 wrong. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedules. 
 
 Cases 1065 and 
 
 1147.
 
 362 
 
 Judges' Decisions. 
 
 DECISIONS. 
 
 Commissioners 
 
 right. 
 
 52 George III., 
 
 cap. 93. 
 
 Schedule H. 
 
 Case 1641. 
 
 Commissioners 
 
 v-rong. 
 
 1C <£ 17 Victoria, 
 
 cap. 90. 
 
 Schedule K. 
 
 Commissioners 
 
 wrong. 
 
 16 & 17 Victoria, 
 
 cap. 90. 
 
 Schedule K. 
 
 2629. Veterinary Surgeon Buying and Exchanging Horses. — 
 Veterinary surgeon, who had bought and exchanged horses with a 
 view to profit, charged as a horse dealer. The commissionei's 
 confirmed. 
 
 CASES UNDER SCHEDULE (K.) 
 
 Armorial Bearings. 
 
 2634. Crest on Plate not that of the Owner. — Auctioneer 
 charged for armorial bearings, who admitted having kept and 
 used certain articles of plate, purchased by him at sales, on which 
 was a crest. He contended that he was not liable, as it was not 
 his crest. The commissioners relieved. 
 
 2522. Seal with a Family Crest. — Appellant charged for 
 armorial bearings in respect of a seal with a family crest on it, 
 the property of a deceased brother ; he admitted having used it 
 on two or three occasions. The commissioners relieved.
 
 BOOK III. 
 
 LAND TAX. 
 
 Assessors of Land Tax — Their Appointment and 
 Duties. 
 
 At the first general meeting of the land tax 
 commissioners held in the respective districts for 
 which they act, they are required to appoint, two 
 sufficient inhabitants of each parish to be assessors 
 of land tax, at which meeting they are enjoined to 
 read or cause to be read to the said assessors, the 
 several rates, duties, and charges, as well as to give 
 them instructions as to the manner they should 
 and ought to make their assessments. Assessors 
 neglecting their duties or refusing to serve, are 
 liable to a penalty not exceeding forty pounds. 1 
 Persons, however, are not compellable to serve the 
 office out of the city in which they reside. 2 When 
 appointed they are to be apprised by the commis- 
 sioners of the date when, and the place where, their 
 certificates of assessments are to be brought in, and 
 on the back of those certificates they are required 
 to return the names of two honest and responsible 
 inhabitants to be collectors of the duties charged 
 in the said certificates. 3 
 
 1 38 Geo III., cap. 5, sees. 8 and 18. "- 38 Geo. III., cap. 5, sec. 45. 
 3 38 Geo. III., cap. 5, sec. 8.
 
 364 Duties of Commissioners. 
 
 Collectors of Land Tax — Their Appointment and 
 Duties. 
 
 While collectors are nominated to the office of 
 collectors by the respective assessors, yet the appoint- 
 ment is really in the hands of, and is to be made by, 
 the land tax commissioners. When the appointment 
 takes place, the collectors receive a duplicate of the 
 assessment, annexed to which is a warrant for col- 
 lecting the duties charged. 1 They, as assessors, are 
 not compellable to serve the office out of the city 
 where they dwell. When appointed, they are 
 required to give the public notice of the times 
 appointed for hearing appeals ; 2 to permit persons 
 aggrieved to inspect their duplicate of assessment ; 
 to collect and pay over the duties collected to the 
 receiver general or his deputy; 3 to levy the sums 
 assessed, if necessary, by distress; 4 and whenever 
 required by vestry, to deliver an account of collec- 
 tion and payment; 5 collectors refusing to attend 
 before the commissioners, or refusing to answer 
 questions put to them by the commissioners touch- 
 ing their collection, are liable to a penalty of fifty 
 pounds. 6 
 
 Commissioners of Land Tax — Their Appointment, 
 Qualification, and Duties. 
 
 Commissioners to execute the Land Tax Acts 
 are appointed as follows: — At stated intervals the 
 
 1 38 Geo. III., cap. 5, sec. 8. 2 38 Geo. III., cap. 5, sec. 8. 
 
 3 38 Geo. III., cap. 5, sec. 9. 4 38 Geo. III., cap. 5, sec. 17. 
 
 * 38 Geo. IV., cap. 32, sec. 5. 6 53 Geo. III., cap. 142, sec. 7.
 
 Duties of Commissioners. 365 
 
 acting commissioners for the several districts in 
 England and Wales convene a meeting at which to 
 fix on certain gentlemen in their respective districts 
 whom they think desirable to be placed in the 
 commission. The names are then sent to the mem- 
 ber for the county, and are included in what is 
 called the " Land Tax Name Act," which, after it 
 has passed both Houses of Parliament, receives in 
 due course the Royal Assent. 
 
 No person can act as a commissioner in any 
 English county unless such person be seised or 
 possessed of lands, tenements, or hereditaments of 
 the annual value of one hundred pounds of his own 
 estate, being freehold, cojyyhold, or leasehold, over 
 and above all ground rents or any other incum- 
 brance. 1 
 
 Their duties are to appoint assessors and col- 
 lectors ; to sign duplicates ; to commit to prison 
 in default of payment ; to determine differences 
 between landlords and tenants as to payment for 
 land tax ; to give notice to collectors when appeals 
 may be heard ; to hear appeals, and their decision 
 to be final ; to impose fines on assessors and collec- 
 tors for neglect of duty; to cause collectors detaining 
 duties to be imprisoned ; to abate assessments when 
 lands are overcharged ; to re-assess or raise the tax 
 on persons undercharged ; and to determine what 
 land belonging to hospitals and almshouses ought 
 to be charged. Before acting they must take the 
 necessary oath prescribed by law ; and in case of 
 refusal or neglect they incur a penalty of £200. 2 
 
 1 38 Geo. III., cap. 48, sec. 3. 2 38 Geo. III., cap. 5, sec. 50.
 
 366 Persons and Property Chargeable. 
 
 Persons and the nature of Property chargeable to the 
 Land Tax. 
 
 The following properties are subject to land tax : 
 Manors, messuages, lands and tenements, quarries, 
 mines of coal, tin and lead, copper, mundic, iron, 
 and other mines, iron mills, furnaces, and other iron 
 works, salt springs and salt works, all alum mines 
 and works, all parks, chaces, warrens, woods, fish- 
 ings, tithes, tolls, also all fee-farm rents, and all 
 other rents, payments, and all annuities issuing out 
 of or payable for any lands, shall be liable to be 
 charged to the land tax, to be levied by an equal 
 pound rate upon all such properties and profits, in 
 the township or parishes in which those properties 
 and profits may be situated or arise. 1 
 
 Every assessment to the land tax is to be made 
 upon the tenants or occivpiers of the property 
 for the time being ; and landlords, both mediate 
 and immediate according to their respective inte- 
 rests, are required to allow such deductions and 
 payments, upon receipt of the residue of the rent. 
 In case a dispute should arise between landlord and 
 tenant as regards the tax assessed, or paid, then 
 the land tax commissioners are to settle the diffe- 
 rences between the parties concerned. 2 
 
 As many of the manors, messuages, lands, tene- 
 ments, and tithes, &c, chargeable to the tax by an 
 equal pound rate, are subject to rent charges, 
 annuities, or other annual payments issuing out of 
 the same, or to the payment of divers fee-farm rents, 
 rents service, or other rents thereupon reserved or 
 
 1 38 Geo. III., cap. 5, sees. 4, 24, & 53. 2 38 Geo. III., cap. 5, sees. 17 & 18.
 
 Exemptions. 367 
 
 charged, by reason whereof the true owners and 
 proprietors thereof do not receive to their own use 
 the true yearly value of the same, though charge- 
 able with a certain pound rate ; it is enacted, that 
 owners of such manors, &c, may deduct out of every 
 fee-farm rent or other annual payment so much of 
 the pound rate assessed upon the said lands, manors, 
 premises, &c, as a like rate for every such fee-farm 
 rent, or annual payment respectively 5 shall, by a just 
 proportion amount to, so as such fee-farm rent, or 
 other annual rent, do amount unto twenty shillings 
 per annum, or more. 1 
 
 Persons Exempt from the Tax. 
 
 The following are the places and persons exempt 
 from the land tax : Cottages or halls in the Univer- 
 sities of Cambridge and Oxford, the cottages of 
 Windsor, Eton, and Westminster ; all hospitals in 
 England and Wales ; the governors of the charity 
 for the relief of clergymen's poor widows and 
 children ; masters and fellows in respect of their 
 stipends and rents ; pensions of superannuated 
 commissioned officers, and of widows of naval officers 
 slain in the service of the Queen, as well as pen- 
 sions to the widows and children of such granted 
 for their husband's or father's merits ; the revenue 
 of the most noble the owner of the garter ; pensions 
 payable out of the exchequer to the poor knights of 
 Windsor ; pensions granted by Charles II. to the 
 poor clergy of the Isle of Man, and the stipends 
 paid to Her Majesty's pages of honour. 2 
 
 1 38 Geo. III., cap. 5, sec. 5. 
 2 4 William and Mary, sees. 29, 100, 101, 102, 103, and 104.
 
 368 Land Tax, Bedemption of. 
 
 When in 1798 the legislature passed the Act 
 38 Geo. III., cap. 60, making the land tax perpetual, 
 its perpetuity was made subject to redemption and 
 purchase, and by this and other enactments the fol- 
 lowing persons are declared entitled to exercise the 
 right of redemption : — (1) Corporations and trustees 
 for public purposes. (2) All persons except tenants 
 at rack rent or of crown lands. (3) Any one or 
 more of coparceners. (4) Proprietors of lands and 
 navigations. (5) Proprietors of shares of water- 
 works, insurance offices. (6) Committees and 
 curators of lunatics and idiots and guardians of 
 infants. (7) Governors of Queen Anne's Bounty. 
 (8) Trustees of property given for the benefit of 
 poor clergy. (9) Patents of livings. 1 
 
 By the 42 Geo. III., cap. 116, sec. 22, it is en- 
 acted that the consideration to be given for the 
 redemption for any such land tax as aforesaid shall 
 be so much capital stock of public annuities, trans- 
 ferrable at the Bank of England, bearing interest 
 after the rate of three pounds per cent per annum, 
 commonly called the three pounds per centum con- 
 solidated annuities and the three pounds per centum 
 reduced annuities, or one of them, as will yield an 
 annuity or dividend exceeding the amount of the 
 land tax so to be redeemed as aforesaid by one- 
 tenth part thereof, such capital stock to be trans- 
 ferred to the commissioners appointed by an Act of 
 the twenty-sixth year of the reign of His present 
 Majesty for the reduction of the National Debt, in 
 trust for the purposes of this Act. 
 
 l 42 Geo. III. cap. 116; (1) sec. 9; (2) sec. 10; (3) sec. 11 ; (4) sec. 12; 
 (5) sec. 13; (6) sec. 14 ; (7) sec. 15 ; (8j sec. 16 ; (9) sec. 17.
 
 INDEX TO BOOK I.-INCOHE TAX, 
 
 ABATEMENT, on appeal, to occupier showing lease or proving 
 
 the annual amount of rent 82 "• 
 
 To owners and occupiers, in cases of loss by flood or tempest 83-84 ... 111-112 
 
 To owners in occupation, on like loss 85... 
 
 Penalty for making false claim in such cases • ••• 86 ... 113 
 
 Where actual receipts have fallen short of the computation 
 
 for assessment under Schedule (D.) 133 — 182-183 
 
 On ceasing; to exercise trade or profession ; on death ; bank- 
 
 134 1S4-185 
 ruptcy or insolvency 
 
 On proof of any specific loss 134 -184-185 
 
 To be applied for within three months after end of the year 
 
 1 ^4 1 84 
 
 in which assessments made 
 
 On change in, or on succeeding to, any business 134 ... 185 
 
 Of sixty pounds to persons whose total income is less than 
 
 two hundred pounds a year, 26 Vict., cap. 22 3 ... _ 258 
 
 ABSENTEES for a limited time only to be charged as residents 39 ... 41 
 
 ABSTEACTS, returns to be numbered and filed in the oflice of 
 
 - • 59 ^7 
 
 the commissioners 
 
 ACCOUNTS to be audited according to the regulations of the 
 
 Assessed Taxes Act 3 — 5 " 6 
 
 ADMINISTRATORS liable for duties chargeable on intestates... 173 ... 225 
 
 AFFIDAVIT, inquiries by or before special commissioners except 
 
 in certain cases to be answered by • 23 ••• 27 
 
 On claiming exemption in respect of lands belonging to 
 
 hospitals, &c; may be taken before any commissioner 61 ... 76-77 
 
 AGENTS for residents of full age and not under incapacity only 
 
 ,. . 42 ... 43 
 
 to return lists 
 
 May retain duties charged upon them •••• 44 ••■ 
 
 To deliver statements, &c, on behalf of incapacitated parties 
 
 and of non-residents - 
 
 X
 
 370 
 
 Index — Income Tax. 
 
 Section, 
 
 Where two or more liable, one return sufficient 53 
 
 Assessments may be made on, where 53 
 
 In case of double assessments, relief to 53 
 
 Duties of, on receiving profits from possessions in Ireland ... 106 
 Of certain companies, statement to be returned by — Schedule 
 
 (G.), HI 190 
 
 Of partners not resident in Great Britain, declaration to be 
 
 made by— Schedule (G.), XIII 190 
 
 Lists to be returned by — Schedule (G.), XVI 190 
 
 AGREEMENT for payment of any interest, &c, without allowing 
 
 deductions for duty, to be void , 103 
 
 ALLOWANCES of four pounds per cent on payments in advance 
 
 of duties under Schedule (D.) 141 
 
 To officers acting in execution of this Act 183 
 
 ALUM mines or works, duty on, how estimated and chai-ged 60 
 
 ANNUAL profits accruing to persons residing in Great Britain 
 from any property, to be charged sevenpence on every 
 
 twenty shillings — Schedule (D.) 1 
 
 The like, when accruing from any profession, trade, employ- 
 ment, or vocation — Schedule (D.) 1 
 
 The like, when accruing to any person, although not residing 
 in or being a subject of Great Britain, from any property 
 in, or from any profession, trade, or employment exercised 
 
 in Great Britain — Schedule (D.) 1 
 
 ANNUAL value for every twenty shillings of, of lands, &c, to 
 be charged in respect of the property thereof, in Great 
 
 Britain, sevenpence — Schedule (A.) 1 
 
 In respect of the occupation thereof in England, threepence 
 
 halfpenny; in Scotland, twopence halfpenny— Schedule (B.) 1 
 
 ANNUITIES, upon profits of, payable out of any public revenue, 
 sevenpence to be charged for every twenty shillings of 
 
 annual amount thereof — Schedule (C.) 1 
 
 Duty extends to what 88 
 
 ANNUITY payable by Her Majesty or out of the public revenue, 
 to be charged for every twenty shillings of the annual 
 
 amount thereof, sevenpence — Schedule (E.) 1 
 
 Charged upon land, duty to be deducted on payment of 60 
 
 APPEALS against assessments under Schedules (A.) and (B.) 
 
 Notice of day of hearing 80 
 
 Valuations may be had in cases of dispute on 81 
 
 Against continuance of assessments after first year 87 
 
 Against assessments under Schedule (D.) 118 
 
 Appellant to give ten days' notice to inspector 118 
 
 Time for receiving, to be fixed by commissioners, and no 
 
 appeal received after ,. 118 
 
 General notice to be given of time limited for hearing 119 
 
 53 
 53 
 
 53 
 
 158 
 
 246 
 
 249 
 250 
 
 153-154 
 
 190 
 
 234 
 
 63 
 
 3 
 1-2 
 
 2 
 118 
 
 2 
 7071 
 
 109 
 
 109-110 
 
 114-115 
 
 166 
 
 166 
 
 167 
 167
 
 Index — Income Tax. 371 
 
 Section. Page. 
 
 Hearing of, may be postponed in certain cases 119 ... 167 
 
 Schedule to be returned by appellants 120 ... 168 
 
 Against objections of inspectors to schedule 121 ... 169 
 
 Commissioners overruling objection, or satisfied with assess- 
 ment or schedule, may confirm or alter assessment 
 
 accordingly 122 ... 170 
 
 Appellants may be required to verify statement or schedule 
 
 onoath 122 ... 170 
 
 Party may amend statement or schedule 122 ... 171 
 
 After such verification, assessment to be final 122 ... 171 
 
 Against assessment under Schedule (D.), or surcharges 
 thereon, may be made to special commissioners, on giving 
 
 due notice to inspectors 130 ... 179 
 
 Against assessments of special commissioners to be made to 
 
 district special commissioners for hearing appeals 131 ...179-180 
 
 Cases may be referred to commissioners of stamps and taxes 
 
 on inspectors objecting to decision at the time of such appeal 131 ... 181 
 On claims of exemption on account of income being under 
 one hundred and fifty pounds, to be determined by general 
 
 commissioners 164 ... 203 
 
 APPRAISEMENT exempted from stamp duty 179 ... 232 
 
 ARMY, description of officers in, chargeable 146 ... 194 
 
 ARREARS of duties to be levied in like manner as the duties of 
 
 assessed taxes 140 ... 189 
 
 Of persons quitting office or dying within the year, who 
 
 liable for 146 ... 193 
 
 Of duty, reassessment of parish or place for, on neglect or 
 
 failure of collectors 174 ... 226 
 
 Penalty for not satisfying, before removing from one parish 
 
 to another 177 ... 229 
 
 In certain cases, how to be levied 177 ... 230 
 
 If not levied, recoverable as crown debts 177 ... 230 
 
 ASSESSMENTS under Schedule (A.) : General rule for estimating 
 
 annual value for 60 ...192-198 
 
 On profits of tithes taken in kind ; of ecclesiastical dues, and 
 also teinds in Scotland ; of tithes compounded for ; of 
 manors and other royalties ; of fines on demises of lands... 60 ... 60-61 
 On other profits arising from lands not in possession or 
 
 occupation 60 ... 62-63 
 
 In certain cases to be estimated in proportion to the profits 
 
 received since the commencement of possession or interest 60 ... 69-70 
 To be made in parish where properties are situate, except on 
 canals, railways, &c, or on manors extending into different 
 
 parishes 60 ... 66 
 
 On lands in same occupation in different parishes 60 ... 67-68 
 
 On houses under ten pounds annual value 60 ... 68
 
 372 
 
 Index — -Income Tax. 
 
 Section. Page. 
 
 On compositions, &c, in lieu of tithes, on occupiers 60 ... 68 
 
 On mines failing 60 ... 69 
 
 On mines, to be made where situate, or where produce manu- 
 factured 60 ... 69 
 
 On official houses or apartments 60 ... 70 
 
 On occupiers in respect of rent payable to landlords 60 ... 70 
 
 Where lauds subject to rent charges, &c 60 ... 71 
 
 In case of owners in occupation dying 60 ... 73 
 
 On houses divided into distinct properties 60 ... 74 
 
 Made with deductions not authorised, and whereof an account 
 
 is not delivered, liable to surcharge 60 ... 74 
 
 Not to be vacated by allowances made on rents of lands 
 
 belonging to hospitals, &c 61 ... 79 
 
 ASSESSMENTS under Schedule (B.) : To be made in addition to 
 assessment under Schedule (A.) on the same properties, 
 
 except in certain cases 63 ... 85 
 
 On nurseries, market gardens, and hop grounds to be charged 
 
 on and paid by occupiers 63 ... 87 
 
 On change of occupation 63 ... 88 
 
 On tenant dying or quitting 63 ... 88 
 
 How to be estimated : where parochial rates have been paid 
 by landlord or rector, &c. ; where owner is also occupier ; 
 where landlord's rates are paid by tenant ; where the 
 amount of rent depends on the price of corn or grain ; 
 where rent reserved in corn or grain ; where the amount of 
 
 rent depends on the actual produce 63 ... 90-91 
 
 In Scotland to be made according to general rule, without 
 
 reference to cess roll, &c 63 ... 91 
 
 To be made on all lands and tenements, whether occupied or 
 
 not 70 ... 101 
 
 On houses unoccupied, to be discharged 70 ... 102 
 
 When made, to be delivered to the commissioners 74 ... 104 
 
 Verification of, in England 75 ... 105 
 
 ,, in Scotland 77... 107 
 
 To be examined by inspectors with the last poor rate 75 ... 105 
 
 Consideration and allowance of 79 ... 108 
 
 Notification of 80 ... 109 
 
 To remain in force for three years 87 ... 114 
 
 To be paid by four instalments in each year 87 ... 115 
 
 Not to be altered in second and third years, unless party be 
 under-rated, or omitted, or has improperly obtained an 
 
 exemption „ 87 ... 115 
 
 Or upon appeal 87 ... 116 
 
 On persons not chargeable in the first year becoming so 
 
 subsequently 87 ... 115-116 
 
 Same powers, &c, applicable to second and third years' 
 assessments as to the first 87 ... 116
 
 125 
 
 129 
 
 Index — Income Tax. 373 
 
 Section. Page. 
 
 ASSESSMENTS under Schedule (C.) : Rules for making 88... 118 
 
 Books of, to be made up by the Bank of England and South 
 
 Sea Companies, and National Debt Commissioners 89... 
 
 . , • • R<) 122 
 
 Certificates of, by special commissioners OJ ••• 
 
 Certificates of, on annuities, &c, payable at the Bank of 
 
 Ireland to persons not residing in Ireland 9 1 • 
 
 Monies received from, to be paid into the account of the 
 receiver general of stamps and taxes at the Bank of England 94 ... 128 
 
 On annuities, &c, payable out of the public revenue on any 
 
 colony or settlement J " ■ 
 
 On interest payable on securities issued at the exchequer or 
 
 other public office, and India Bonds 97 ... 131 
 
 ASSESSMENTS under Schedule ( D.) : To what property or profits 
 
 the duty extends, and by whom to be paid 100 ... 134 
 
 Rules for charging, in cases of trade or professions or 
 
 partnerships 100 ...135-146 
 
 To be charged where 10 ° ■•« 143 
 
 Of profits of uncertain annual value, not charged in Schedule 
 
 (A.) 10 °- 143 
 
 On interest not being annual 10 ° — 143 
 
 On dealers in cattle or milk 100... 144 
 
 On interest from securities in Ireland or British possessions, 
 
 and foreign securities 10 ••• 
 
 On possessions out of Great Britain l 100 ... 
 
 On annual profits not charged or described in any other 
 
 schedule 10 ° 
 
 Deductions to be allowed in !01 
 
 To be made on all annuities or yearly interest of money not 
 
 otherwise charged 102... 151 
 
 On interest payable out of any rates or assessments, not 
 
 chargeable as profits, to be made on ofiicer managing 
 
 accounts - ™2 ... 153 
 
 In what district to be made on householders: in cases of 
 
 professions or trades : on persons having two residences : 
 
 on profits from property in Ireland 106 ...155157 
 
 On profits from British or Foreign possessions or securities... 108 ... 159 
 
 On London docks, &c 10 ' J ■•■ 161 
 
 To be made by additional commissioners HI ••• 101 
 
 117 ... 165 
 
 u " " 
 
 To be examined by inspectors 115... 164 
 
 Certificates of, to be entered into books, and delivered, sealed 
 
 up, to general commissioners 117 ... 165 
 
 Not to be delivered to parties until fourteen days afterwards 117 ... 165 
 Appeals against 118-122 ... 166-167 
 
 130 ... 179 
 
 «> » 
 
 Where increased, may be charged in treble the amount of 
 
 increase of duty 127 ... 176 
 
 145 
 
 147
 
 374 Index — Income Tax. 
 
 Section. Page. 
 
 Persons may require all proceedings in order to their being 
 
 assessed to duties under Schedule (D.), to he had before 
 
 special commissioners 131 ... 179 
 
 How duty to be paid in such cases 131 ... 181 
 
 Upon commissioners , 135 ... 185 
 
 To be entered in books, and accounts thereof sent to the office 
 
 for stamps and taxes ,.< .. 136... 185 
 
 Certificate of, under a letter or number, where parties intend 
 
 payment to the officer for receipt 137 ... 186 
 
 How duty to be paid in such cases 140 ... 188 
 
 In default to be levied by distress 140 ... 189 
 
 Discounts on payments in advance 141 ... 189 
 
 ASSESSMENTS under Schedule (E.) : To be made according to 
 
 annual value of offices and pensions 154 ... 203 
 
 To remain in force for one whole year 154 ... 204 
 
 When to commence and be payable 154 ... 204 
 
 Order for discharge of, on proof of income being one hundred 
 
 and fifty pounds 164 ... 213 
 
 Relief in case of double assessments 171 ... 223 
 
 Delivery of duplicates of — 172 ... 224 
 
 If not paid, recoverable as debts to the crown 172 ... 225 
 
 For arrears caused by neglect, &c, of collectors 174 ... 226 
 
 To be in force for one whole year, commencing fifth April in 
 
 such year 176... 228 
 
 In England, except where duties are stopped, to be paid 
 
 quarterly 176 ... 228 
 
 In Scotland to be paid half-yearly 176 ... 228 
 
 ASSESSORS, appointment of. 36 ... 38 
 
 To summon additional commissioners to attend meeting to 
 
 qualify 19 ... 21 
 
 Powers of, by reference to the Assessed Taxes Acts.. 37 ... 39 
 
 To take oath before acting under Schedule (D.) 38 ... 40 
 
 Formofoath 189 ... 242 
 
 To serve all notices and precepts 46 ... 46 
 
 To fix general notices on church doors, &c. requiring the 
 
 delivery of lists, &c 47 ... 46 
 
 To give notices to persons chargeable ; or leave same at 
 
 dwelling house, or on the premises to be charged 48 ... 47 
 
 To transmit statements made under Schedule (D.), in certain 
 
 cases, to inspector 49 ... 49 
 
 List of persons served with notices to be returned by 57 ... 56 
 
 To verify on oath service of notices, and the affixing of 
 
 general notices : penalty for neglect or omission 58 ... 56 
 
 To make assessments on returns delivered 64 ... 91 
 
 Rules to be observed by, in making assessments, where the 
 
 value cannot be otherwise ascertained 64 ... 92
 
 Index — Income Tax. 375 
 
 Section. Page. 
 
 May assess houses or lands under ten pounds annual value, 
 
 without requiring a return 65 •■• 94 
 
 Liable to penalty on neglect 65 ... 95 
 
 Authorised to require production of lease, and may assess 
 
 lands on the rent reserved 66 ■•• 
 
 Where lease is by parole, or cannot be produced, may make 
 assessment on the return by tenant 67 
 
 In Scotland, may make assessment on rent reserved in lease, 
 
 98 
 
 or on notification by tenant 
 
 69 ... 100 
 
 To deliver assessments with the returns to commissioners ... 74 ... 104 
 
 When not able to make assessments, to apply for instructions 74 ... 104 
 If required, to give notice for production of the poor rate 
 books, and to declare on what value rates are made on 
 
 properties therein 75 ••• *"4 
 
 May be examined as to assessments 75, 77 ...105, 107 
 
 May inspect any public rate books 76 ... 106 
 
 In Scotland, to be assisted by schoolmasters 77 ... 107 
 
 Power for surveying lands in certain cases 78 ... 107 
 
 To require returns from parties becoming chargeable after the 
 
 first year 87 ... 115 
 
 For duties on interest on public securities, and East India 
 
 Bonds, appointment of 97 ... 131 
 
 To give notice of time for hearing appeals 118 ... 166 
 
 Under Schedule (E ), election of 30,150 ... 31,200 
 
 To deliver certificates of assessments on oath 150 ... 201 
 
 To have access to documents, and to require returns 150 ... 201 
 
 Under Schedule (E.), to be furnished with lists of salaries, &c. 154 ... 203 
 
 To make assessments according to annual value 154... 204 
 
 Delivery of assessments by 154... 204 
 
 Liable to penalties 157 ... 206 
 
 What deductions not to be allowed by 159 ... 207 
 
 Duties of, as to claims to exemptions 164 ... 213 
 
 To give notice to persons coming to reside in any parish 
 
 after publication of general notices 177 ... 229 
 
 Allowance to 183 ... 234 
 
 ATTORNEYS, how to make out balance sheet of profits. (Note.) 100... 148 
 
 BAILLIE of any royal burgh, qualification of 15 ... 19 
 
 BANK of England, governors and directors of, to be commis- 
 sioners for assessing duties in respect of: all annuities 
 payable to the company and the profits thereon ; all annui- 
 ties, dividends, &c, payable out of the public revenue paid 
 by the company ; all profits of company under Schedule 
 (D.) ; and all other dividends, salaries, &c, payably by and 
 
 profits arising under the company 24 ... 27 
 
 Books of account to be made up by, for the purposes of 
 
 assessments, and delivered to special commissioners 89 ... 121
 
 376 Index — Income Tax. 
 
 Section. Page. 
 
 Certificate of assessments to be transmitted to 89... 121 
 
 To set apart and retain sums assessed 93, 94 ...127, 12S 
 
 To pay assessments on their own trading profits into the same 
 
 account 94 ... 128 
 
 All monies arising from duties granted by this Act to be paid 
 into the, to the account of the receiver general of stamps 
 
 and taxes 186... 238 
 
 Cashier of, forging, or altering receipts of, felony 181 ... 233 
 
 BANK of Ireland, governor and directors of, to be commissioners 
 for assessing duties on annuities, &c, payable by the com- 
 pany to non-residents in Ireland 25 ... 28 
 
 Declaration to be delivered to, on receipt of dividends on 
 
 behalf of such non-residents 90 ... 123 
 
 To require declarations before paying dividends under powers 
 
 of attorney 90 ... 124 
 
 . To assess duties in case of such non-residence, or on refusal 
 
 to make declarations 91 ... 125 
 
 To retain, and set apart sums assessed 93,94 ...127,128 
 
 BANKRUPTCY, power to amend or vacate assessments in case of 134 ... 184 
 
 BIRMINGHAM, appointment of particular commissioners for ... 5 ... 9 
 
 Qualification requisite 10 ... 16 
 
 BOROUGHS in England and Wales, not specially named, quali- 
 fication of commissioners for 11 ... 16 
 
 In Scotland 13... 18 
 
 Commissioners for duties on offices in 32 ... 34 
 
 BREWERS, balance of profits of 100 ... 148 
 
 BRIDGES, annual value of profits from, how estimated 60 ... 63 
 
 BRISTOL, appointment of particular commissioners for 5 ... 9 
 
 Qualification requisite 10 ... 16 
 
 Proceeds from British or Foreign possessions to be assessed, 
 
 in certain cases, by commissioners for 108 ... 159 
 
 BRITISH Museum, allowances and exemptions to be made to 
 
 trustees of 149 ... 199 
 
 Possessions duty on interest arising from securities in 100 ... 145 
 
 And on proceeds from property in 100 ... 145 
 
 Produce or profits arising from, to be assessed at London, 
 Bristol, Liverpool, or Glasgow, accordingly as imported or 
 
 received 108 ... 159 
 
 CANALS, annual value of profits from, how estimated 60 ... 66 
 
 Belonging to companies to be assessed where general 
 
 accounts are made up 60 ... 66 
 
 Duties may be deducted from interest to creditors 60 ... 66 
 
 CASUAL profits, distress for duties on 72 ... 102 
 
 CATTLE, dealers in, statements of profits of, when to be required 100 ... 144 
 CERTIFICATE for exempting commissioners from parish and 
 
 ward offices, and serving on juries 35 ... 37
 
 Inde.v — Income Taa\ 
 
 377 
 
 Section. Pn^e. 
 
 To be enrolled by clerk of the peace 35 ... 38 
 
 Of separate assessment in the case of mines 60 ... 64 
 
 Of allowances on tithe commutation, rent-charge, &c 60 ... 75 
 
 Allowances by, how obtained 61 ... 76 
 
 Of assessments by Bank of Ireland !'l ... 125 
 
 For deducting duty on annual payments out of profits charged 
 
 under Schedule (D.) 104 ... 154 
 
 Of assessments by additional commissioners 117 ... 165 
 
 Indorsed by commissioners or clerk to be evidence of such 
 
 payment 142 ... 191 
 
 For levying unpaid duties on offices 155 .. 205 
 
 CESS rolls, estimates in Scotland to be made without reference to 63 ... 91 
 
 CHARITABLE purposes, allowances to be granted on profits of 
 
 lands held for 61 ... 79 
 
 Stock or dividends held for, exempted 88 ... 119 
 
 Also yearly interest or other annual payments payable in 
 
 respect of 105 ... 155 
 
 CHURCH dues, how to be estimated 60 ... 75 
 
 CHURCHES, allowances for repairs of any 60 ... 75 
 
 Exemption of stock or dividends applicable to repairs of any. 88 ... 120 
 
 CINQUE ports, qualification of commissioners for 11 ... 16 
 
 Commissioners for offices in 32 ... 34 
 
 CIVIL departments ; principal officers of each department to 
 
 appoint commissioners from amongst the officers thereof... 30 ... 31-32 
 Rules for charging the duties on officers held under, and 
 
 description of officers to be charged 146 ... 195 
 
 CIVIL services, paymasters of, to be commissioners for assessing 
 
 the duties on persons and stipends payable by Her Majesty 34 ... 37 
 
 CLERK, commissioners empowered to appoint; and, if necessary, 
 
 an assistant clerk 9 ... 14 
 
 Liable to penalty on misconduct 9 ... 15 
 
 To attend meetings of additional commissioners 19 ... 22 
 
 To take oath before acting 38 ... 40 
 
 Form of oath 189 ... 243 
 
 In default liable to penalty 38 ... 40 
 
 To make abstracts of returns of statements into proper books 59 .... 57 
 
 Receipts of, in certain cases 140, 142 ...188, 190 
 
 Allowance to 183 ... 236 
 
 Not to take any fees, &c 183 ... 235 
 
 Treasury may giant a further allowance to 183 ... 236 
 
 COLLECTORS in England, appointment of 36 ... 38 
 
 In Scotland, officers for collecting the land and assessed taxes 
 
 to be 36 ... 38 
 
 Powers of, by reference to the assessed taxes Acts 37 ... 39 
 
 Not to act under Schedule (D.) before taking oath 38 ... 40 
 
 Form of oath 189 ... 243 
 
 T
 
 378 Index — Income Tax. 
 
 Section. Page. 
 
 Liable to penalty on default 38 ... 40 
 
 Keceipt to be taken by 61 ... 77 
 
 May levy assessments for second and third years by first 
 
 year's book, when.. 87 ... 114 
 
 For duties on offices, authority of 154 ... 204 
 
 Or for districts to execute warrants for levying unpaid duties 
 
 on offices, in certain cases 155 ... 205 
 
 In offices, liable to penalties 157 ... 206 
 
 Delivery of duplicates of assessments with warrants to. 172 ... 224 
 
 Parish or place answerable for default of. 174 ... 226 
 
 To give notice to persons coming to reside in any parish after 
 
 publication of general notices 177 ... 229 
 
 Allowance to 183 ... 234 
 
 COLLEGIATE churches, allowances for repairs of 60 ... 75 
 
 COLONIAL revenues, accounts of annuities or dividends payable 
 out of, to be delivered within one month after notice in the 
 
 London Gazette 96 ... 129 
 
 Special commissioners to make assessments thereon 96 ... 130 
 
 Penalty on default in making returns 96 ... 131 
 
 I. COMMISSIONERS for general purposes (or general com- 
 missioners) to be appointed by land tax commissioners from 
 among themselves at district meetings to be convened for 
 
 the purpose 4 ... 7 
 
 Names to be set down on lists 4 ... 7 
 
 Any seven, and not less than three in the order on such lists 
 
 to act as 4 ... 8 
 
 The like number next in order to be commissioners for 
 
 supplying vacancies 4 ... 8 
 
 In default of fourteen land-tax commissioners, the names of 
 other qualified persons residing in the district may be set 
 
 down, or in adjoining districts 4 ... 8 
 
 Names of, to be transmitted to the head office for stamps and 
 
 taxes in En gland and Scotland respectively 4 ... 9 
 
 Names of persons so appointed to be returned to the com- 
 missioners of stamps and taxes 5 ... 11 
 
 Persons qualified for the county may be appointed for cities, 
 
 boroughs, &c 6 ... 11 
 
 Power for appointing persons duly qualified, although not 
 
 named in the land-tax Act 6 ... 12 
 
 On death or refusal to act, vacancies to be supplied from the 
 
 persons set down on the lists for that purpose 7 ... 12 
 
 Provision for renewing lists 7 ... 12 
 
 In certain cases land-tax commissioners required to act 8 ... 13 
 
 In want of them, commissioners of any adjoining district in 
 
 the same county, &c 8 ... 13 
 
 On their neglect, special commissioners 8 ... 14
 
 Index — Income Tax. 379 
 
 Section. Page. 
 
 To appoint a clerk in each district, and assistant clerk, if' 
 
 9 14 
 
 necessary v 
 
 Qualification of, for districts in counties and certain cities and 
 
 towns in England 10 ••• ,5 
 
 For districts in the county of Monmouth, or of any county in 
 
 Wales n - 16 
 
 For cities, towns, and other places in England or Wales not 
 
 specially named " ••• 
 
 For any shire or stewartry in Scotland 12 ... 17 
 
 For cities and boroughs in Scotland 13 ••• 18 
 
 Proof of qualification 14 ••• 18 
 
 No qualification required for persons being land-tax com- 
 missioners in the district of Whitehall and St. James's 
 
 Palaces 15 ■•■ 18 
 
 Nor for certain offices in Scotland ; nor for special com- 
 missioners *5 ... 
 
 May appoint additional commissioners ; in default, to act 
 
 themselves **> ••• 
 
 In case of there being no qualified persons in certain places, 
 residents therein chargeable under this Act at £200 for 
 
 annual profits may be appointed 17 ••• "0 
 
 Notice to be given by, on making such appointment 19 ••• 21 
 
 To administer oath to be taken by additional commissioners 19 ... 22 
 
 May divide additional commissioners into district committees 20 ... 22 
 
 Power for appointing a greater number of, than seven, instead 
 
 of additional commissioners 21 ••• 23 
 
 At first meeting after such increase, to choose by lot any two 
 
 of their number to act as additional commissioners 21 ... 23 
 
 Or to divide themselves in such manner that two of their 
 
 number may so act 21 ... 24 
 
 In case two should not then remain, number may be supplied 
 
 from adjoining districts 21 ... 24 
 
 To execute all matters with respect to the duties in Schedules 
 
 (A.), (B.), (D.), and (E.), except where otherwise directed 22... 24 
 
 Additional commissioners not precluded from acting as, except 
 
 in case of appeals against their own assessments 22 ... 25 
 
 To be commissioners for duties on all offices not under the 
 
 crown, or in corporate places, in counties 32 ... 34 
 
 In England, to appoint assessors and collectors 36 ... 38 
 
 In Scotland, assessors only 36 ... 38 
 
 To have the like powers as commissioners under the assessed 
 
 taxes Acts 37 ... 
 
 Form of oath 189 «• 240 
 
 At first meeting to summon assessors ; and to administer 
 
 oaths, &c 46 ... 46 
 
 To summon persons neglecting to deliver lists, &c 48 ... 
 
 48
 
 116 
 
 117 
 
 380 Index — Income Tax. 
 
 Section. Page. 
 
 Certificates by, in order to payment of claims for allowances 61 ... 77 
 
 To grant allowances in respect of the buildings belonging to 
 
 colleges, hospitals, &c 61 ... "7 
 
 In certain cases to examine assessors, and also overseers of 
 
 the poor, on oath 75 ••• 105 
 
 May inspect public rate-books 76 ... 106 
 
 May allow and sign assessments not objected to by inspectors, 
 
 or may rectify same ?9 •■• * ° 
 
 To cause notice of assessments and day of appeal to be given 80 ... 109 
 On appeal, may direct valuation of lands, and make assess- 
 ment thereon 81 ... 109 
 
 In default of valuation being made, may make assessment 
 
 according to the best of their judgment : and award costs 81 ... 109-110 
 
 May rectify assessments in certain cases 82 ... Ill 
 
 May abate assessments in cases of loss by flood or tempest... 83, 85 ...111, 113 
 
 May award costs in cases of vexatious appeals 87 . 
 
 Duplicates of the, to be made yearly 87 . 
 
 To answer cases transmitted by additional commissioners.... 112 ... 162 
 To inquire into merits of statements referred to them by 
 
 additional commissioners 114 ... 163* 
 
 Appeals under Schedule (D.) to be determined by 118 ... 166 
 
 To fix and give notice of time for hearing 118-119 ... 166-167 
 
 May postpone appeals in certain cases 119 ... 167 
 
 May admit other proof than the oath of the appellant 119 ... 167 
 
 On appeal, or objection of inspector, to issue precept for return 
 of schedules of profit : may confirm or alter assessment : 
 may require appellant to verify his statement or schedule 
 
 on oath 120,122 ... 167,170 
 
 To allow the amendment thereof previously 122 ... 171 
 
 Assessments on schedules made by, after verification, to be 
 
 final 122 ... 171 
 
 In any case, when dissatisfied with assessments, may require 
 
 answers from party charged 123 ... 171 
 
 May require same to be verified on oath 124 ... 173 
 
 May summon witnesses, and examine them on oath 125 ... 173 
 
 May make assessment on schedule 126... 175 
 
 After verification of schedule, assessment to be final 126 ... 175-176 
 
 When an assessment is increased, may charge the party in 
 
 treble duty 127 ... 176 
 
 May allow time for party to amend imperfect schedule 129 ... 177 
 
 May certify for the stay of proceedings for recovering penalty 
 
 for neglect to deliver schedule, in certain cases 129 ... 178 
 
 To hear all appeals on claims for exemption of persons whose 
 
 income is under £100 130 ... 179 
 
 Under Schedule (D.), to enter assessments in books, and 
 
 make returns 136 ... 185
 
 n. 
 
 Index — Income Tax. 381 
 
 Section. Page. 
 
 May, when satisfied with declaration of parties intending to 
 
 pay such assessments to officer for receipt, deliver certificates 
 
 thereof by numbers or letters 137 ... 186 
 
 As to delivery of warrants and duplicates by 138,139 ...187, 188 
 
 HO ... 189 
 
 Receipts by, on delivery of certificates of the payment of such 
 
 assessments 142 ... 19U 
 
 To transmit account of duties charged under Schedule (E.) to 
 
 the public offices where salaries or pensions are payable ... 146 ... 196 
 On certificates of commissioners for offices to issue warrant 
 
 for levying duties on any officer making default 155 ... 205 
 
 To settle differences between tenants and landlords, &c, with 
 
 respect to the payment of duties : 160 ... 208 
 
 May levy the proportions when settled 160 ... 208 
 
 May allow claims for exemption, not objected to, and discharge 
 
 assessments within the district 164 ... 214 
 
 And may give certificates in order to the discharge of any 
 
 assessments elsewhere 164 ... 214 
 
 To determine, on appeal, claims for exemption objected to... 164 ... 215 
 Certificates by, in order to obtain the repayment of duties 
 
 charged by way of deductions 165 ... 215 
 
 To grant relief in case of double assessments 171 ... 224 
 
 Who may be chosen 16 ... 19 
 
 ADDITIONAL commissioners, to be chosen by general 
 
 commissioners at district meetings to be held for the 
 
 purpose 16 ... 19 
 
 Qualification of 14,16 ... 18,20 
 
 Who may be appointed as, in certain places not having 
 
 persons qualified 17 ... 20 
 
 Notice to be given, on appointment, to attend meeting to 
 
 qualify 19 ... 21 
 
 May be divided into district committees 20 ... 23 
 
 Meetings of each committee to be held so that clerk may 
 
 attend every meeting 20 ... 23 
 
 Not more than seven in any case to act as 20 ... 22 
 
 Not less than two to form a meeting 20 ... 22 
 
 In certain cases, may be chosen by lot by general commis- 
 sioners from their own body 21 ... 23 
 
 In default of appointment, general commissioners so to 
 
 divide themselves that two may act as 21 ... 24 
 
 Not precluded from acting as general commissioners, except 
 
 in case of appeals against their own assessments 22 ... 25 
 
 Penalty on, for acting without having taken oath ,. 38 ... 40 
 
 Formofoath 189 ... 240 
 
 To hold meetings for considering statements of profits 
 
 described in Schedule (D.) Ill ... 162
 
 382 Index — Income Tax. 
 
 Section. Page. 
 
 May make assessments thereon Ill ... 162 
 
 On inspector's objection, to state a case to general commis- 
 sioners 112 ... 162 
 
 In certain cases to make assessments according to the best of 
 
 their judgment 113 ... 163 
 
 May refer statements to general commissioners 114 ... 163 
 
 May amend assessments , 115 ... 164 
 
 To deliver certificates of assessments in books, and statements 
 relating thereto, under cover, sealed up, to general com- 
 missioners 117 ... 165 
 
 III. COMMISSIONERS for special purposes, in certain cases to 
 
 act as general commissioners 8 ... 14 
 
 Commissioners for stamps and taxes, together with appointees 
 
 of treasury, to be 23 ... 25 
 
 Dutiesof 23 ... 26 
 
 Proceedings before, to be by affidavit 23 ... 26 
 
 May be allowed salaries and incidental expenses 23 ... 27 
 
 Appointments of, to be laid before Parliament 23 ... 27 
 
 Liable to penalty for acting under Schedule (D.) before 
 
 taking oath 38 ... 40 
 
 Form of oath 189 ... 240 
 
 To grant orders for payment of allowances 61 ... 77 
 
 Certificate and order for payment of allowance of duties on 
 
 rents of hospitals, &c, by 61,62 ... 77,80 
 
 Certificates to be made by, on receiving books of assessment 
 
 under Schedule (C.) 89 ... 120 
 
 To make assessments on annuities or dividends payable out 
 
 of any colonial revenue 96... 129 
 
 At head office in England, claims of exemption under Schedule 
 
 (C.) to be made to 98 ... 133 
 
 To hear appeals from parties assessed or surcharged under 
 
 Schedule (D.) 130 ... 179 
 
 To make assessments in first instance at the request of parties 
 
 to be charged .* 131 ... 180 
 
 Appeals against such assessments to be heard by special com- 
 missioners for the district 131 ... 181 
 
 Who may be required to refer cases to the commissioners of 
 
 stamps and taxes 131 ... 181 
 
 To notify amount of assessments to the party 131 ... 181 
 
 In default of party paying, to make duplicates and issue 
 
 warrants to collectors '. 131 ... 181 
 
 May exercise the powers of general commissioners in certain 
 
 cases 132 ... 182 
 
 May make contracts for composition 143 .. 191 
 
 Treasury to allow salaries to 186 ... 238
 
 28 
 26 ... 29 
 
 to act as . 
 
 131 
 
 Index — Income Tax. 383 
 
 Section. Page. 
 
 IV. COMMISSIONERS for duties on annuities, &c, chargeable 
 under Schedule (G): Appointment of, for annuities, &c, 
 
 payable by the Bank of England 24 ••• 
 
 By the Bank of Ireland 2 o 
 
 By the South Sea Company 
 
 By the East India Company 27 ■•■ 
 
 By the commissioners for the reduction of the National Debt 28 ... 30 
 
 Out of the revenue on any foreign state 29 ... 
 
 Out of any colonial revenue 96 ... 
 
 On securities issued at the Exchequer office, &c, and India 
 
 bonds ^7 
 
 V. COMMISSIONERS for duties on offices, appointment of, for 
 offices in courts under the crown : in the public depart- 
 ments 30 ... 31 
 
 In the House of Parliament : in the counties palatine : in the 
 Duchy of Cornwall : in the inferior courts : under ecclesias- 
 tical bodies 31 
 
 In corporate cities, &c. : in counties, not being under the 
 
 crown, or corporate offices, &c 32 ... 
 
 Appointment to be notified within one calendar month after 
 the passing of this Act to the commissioners of stamps and 
 
 taxes 33 ••• 36 
 
 And within one calendar month after the 5th April in any 
 
 future year 33 ••• 36 
 
 In default, treasury may appoint within one calendar month 
 
 after notice 33 •• 
 
 In case of no appointment by treasury, district commissioners 
 
 33 
 
 33 ... 36 
 
 Such appointment to continue until successors are appointed 33 ... 36 
 
 And may be renewed annually 33 ■•• 37 
 
 May continue to act from year to year without any new 
 
 appointment ° 3 ■•• 
 
 In public departments, to assess interest payable on securities 
 
 issued thereout 97 ... 132 
 
 Meeting of, to qualify 15° ••• 200 
 
 May appoint clerks, assessors, and also collectors, where 
 duties cannot be stopped in the department for which they 
 
 act 150 ...200-201 
 
 Assessments by, where parties claim to be exempt 152 ... 202 
 
 To deliver duplicates and warrants to collectors when so 
 
 appointed • l54 - 204 
 
 To deliver duplicates at public offices where duties are 
 
 stopped 15 ^ - 205 
 
 Certificates by, for levying unpaid duties 155... 205 
 
 No qualification required for 156 ... 206 
 
 VI. COMMISSIONERS for duties on pensions, &c, appointment of 34 ... 37
 
 384 Index — Income Tax. 
 
 Section. Page. 
 
 Meeting of, to qualify, by taking oath 150 ... 200 
 
 May appoint clerks, assessors, and also collectors, where 
 
 duties cannot be stopped in the department for which they 
 
 act 150 ... 200 
 
 Assessments by, where parties claim to be exempt 154 ... 202 
 
 No qualification required for ., 156 ... 206 
 
 VII. COMMISSIONERS (generally) on new appointment to 
 
 have like powers in respect of duties and arrears of any 
 
 previous year, as in case of their own assessments 18 ... 21 
 
 Entitled to certificates of exemption from serving parish and 
 
 ward offices, and on juries 35 ... 37 
 
 Information before, for not delivering lists, &c 55 ... 54 
 
 To be assessed to the duties in Schedule (D.) as other persons 135 ... 185 
 Not to be present during the consideration of their own 
 
 statements or schedules 135 ... 185 
 
 Powers of, on surcharge 162 ... 210 
 
 To make returns of surcharges 162 ... 211 
 
 To deliver duplicates of assessments and warrants to 
 
 collectors 172 ... 224 
 
 Powers of, in case of this Act not being executed previous to 
 
 a certain period 175 ... 227 
 
 For district, to assess persons coming to reside in any parish 
 
 in which they have not been before assessed 177 ... 229 
 
 Forging or altering certificates of, felony 181 ... 233 
 
 Proof that they had acted, to be sufficient evidence of parties 
 
 being 182 ... 234 
 
 Warrants of, for allowances to assessors and other officers in 
 
 their respective districts 183 ... 234 
 
 Any two or more of, competent to execute any of the powers 
 
 given by this Act 191 ... 252 
 
 COMMITTEES of lunatics, to be charged 41 ... 42 
 
 Answerable for the assessing of persons under their care 41 ... 43 
 
 May retain duties charged 44 ... 44 
 
 To deliver statements, &c 53 ... 52 
 
 Penalty for not delivering statements, &c 55 ... 55 
 
 Where two or more are liable for the same person one return 
 
 sufficient 53 ... 53 
 
 May be assessed, where 53 ... 53 
 
 Relief to, in case of double assessments 53 ... 53 
 
 COMPANIES, commissioners for offices under 32 ... 34 
 
 Received of, answerable for their being assessed 40 ... 42 
 
 Such officers may retain duties charged : to deliver state- 
 ments, &c 51 ... 53 
 
 Estimate to be made before payment of any dividends by ... 54... 54 
 
 Penalty on officers for default 55... 55 
 
 Officers under, to be charged 146 ... 194
 
 Index — Income Tax. 385 
 
 Seotion. Page. 
 
 Lists to be delivered on behalf of, XVI 190... 250 
 
 COMPOSITION, on assessment for duties in Schedule (D.) may 
 
 be entered into for three years 143 .. 
 
 Penalty for fraud in making 145 
 
 CONTRACTS, between landlords and tenants or others, contrary 
 
 to this Act not to be binding 73 
 
 For payment of any interest, &c, without allowing the 
 
 deductions for duty, to be void 1° 3 ••• 1J > 3 
 
 CO-OPERATIVE societies chargeable under Schedule (A.), but 
 exempt for interest and profits if established under the 
 
 Friendly Society Act • 
 
 COPARCENERS may severally claim exemption 168 ... 222 
 
 CORN, method of ascertaining the rent where depending on the 
 
 price of 63 •• 90 
 
 CORNWALL, duchy of, provisions for appointing commissioners 
 
 for offices in 
 
 192 
 103 
 
 118 
 
 II ... 33 
 
 34 
 
 110 
 
 116 
 104 
 
 CORPORATIONS, commissioners for offices in 32 ... 
 
 Chamberlains or other officers acting as treasurers, &c. of, 
 
 answerable for their assessment 40 ... 
 
 Such officers may retain duties charged upon them 44 ... 45 
 
 Chamberlains to deliver statements, &c 54 ... 53 
 
 In making estimate not to deduct dividends payable by 54... 54 
 
 Liable to penalty on default 55 ... 55 
 
 Offices under, to be charged 146 ... 195 
 
 Lists to be delivered on behalf of certain, XVI 190 ... 250 
 
 COSTS of valuation of lands, in cases of appeals 81 . 
 
 To be awarded on vexatious appeals 87 .. 
 
 COURTS, description of offices chargeable 146 .. 
 
 DEACON convener, as to qualification of 15 ... 19 
 
 DEAN of guild, as to qualification of 15 ... 19 
 
 DEATH of owners in occupation, who liable on 60 ... 73 
 
 Of tenants, who liable on 63 ... 88 
 
 Abatement on assessments under Schedule (D.) on 134... 184 
 
 Personal representatives liable for duties payable by deceased 
 
 parties I 73 ••• 225 
 
 DECLARATIONS to be delivered by all persons acting in any 
 
 character for others 51,53,54 ...50,52,53 
 
 See Schedule (G.) XVI 190 ... 250 
 
 General, to be made on returning statements 52 ... 51 
 
 See Schedule (G.) XV 190 ... 250 
 
 By assessors in certain cases 75 ... 105 
 
 By persons receiving annuities or dividends on behalf of non- 
 residents in Ireland 90 ... 123 
 
 To be required by the Bank of Ireland on paying dividends 
 
 under a power of attorney 90 ... 124 
 
 In cases of partnership in trades or professions 100 ... 140 
 
 Z
 
 386 Index-, — Income Tax. 
 
 Section. Page. 
 
 See Schedule (G.) XIII 190 ... 249 
 
 To be made, stating where parties are chargeable to the 
 
 duties in Schedule (D.) 106... 155 
 
 To be made under 50 Geo. III., to avoid surcharge 162 ... 210 
 
 Required of persons coming to reside in parishes where they 
 
 have not been before charged 177 ... 229 
 
 DEDUCTIONS from rent for duty to be allowed by landlords and 
 
 others under a penalty 60* ... 72 
 
 Contrary to this Act, from estimate or assessment, may be 
 
 surcharged 60 ... 74 
 
 To be allowed under Schedule (B.), where lands are subject 
 to a tithe commutation rent-charge, or are tithe free, or 
 
 subject to a modus, &c 63 ... 85 
 
 On account of duty from current interest on exchequer, 
 
 securities, &c, and India bonds 97 ... 131 
 
 In case specific loss, and on rent of dwelling house 101 ... 147 
 
 To be allowed for duty on the payment of any annual interest, 
 
 &c, under penalties 103 ... 153 
 
 Contract for payment without allowing, void 103 ...153-154 
 
 On payment of interest and other payments from profits, to 
 
 be made by certificate 104 ... 154 
 
 For duties chargeable on profits of offices or pension by Act 
 
 of Parliament, to be allowed 146 ... 193 
 
 By principals on payment of salaries or wages to deputies or 
 
 clerks 146 ... 197 
 
 Official, to be allowed 146 ... 197 
 
 When to be detained 158... 207 
 
 Order for repayment of deductions for duty, where parties are 
 
 exempted 165 ... 215 
 
 DEPUTIES to allow deductions on receipt of salaries 146 ... 197 
 
 In receipt of profits of offices, to pay for principals 153 ... 202 
 
 DISCOUNTS, rule for charging 100 ... 143 
 
 On duties paid in advance 141 ... 189 
 
 DISTRESS, for duties on lands unoccupied, when leviable 70 ... 102 
 
 For duties on tithes 71 ... 102 
 
 For duties on incorporeal hereditaments 72 ...102-103 
 
 For duties on offices 155 ... 205 
 
 To be levied as directed by Assessed Taxes Acts 172 ... 224 
 
 DIVIDENDS payable after fifth of April, 1842, to be charged ... 88 ... 118 
 
 DOCK, annual value of profits from, how estimated 60 ... 63 
 
 DOCTORS, balance of profits of. See Note 100... 148 
 
 DRAINAGE rate, to be allowed 60 ... 75 
 
 DUES in right of the church, rule for estimating 60 .. 61 
 
 DUPLICATES of assessments under Schedules (A.) and (B.), 
 
 delivery of 87 ... 114 
 
 Under Schedule (D.), to collectors 138 ... 187
 
 Index — Income Tax. 387 
 
 Section. Page. 
 
 183 
 204 
 
 58,114 
 
 224 
 
 Under a number or letter, to officers of receipt l39 
 
 Under Schedule (E.) ;•••••• 154 
 
 To be issued within one calendar month after determining 
 
 , 172 ... 224 
 
 appeals 
 
 DUTIES, in England, to be levied under the regulations of 43 
 
 Geo. III., cap. 99, and subsequent Acts 3 ... 4 
 
 In Scotland, under 43 Geo. III., cap. 150, and subsequent 
 
 Acts 3 •• 4 
 
 Powers and provisions of any other Acts relating to the 
 
 assessed taxes, and of 48 Geo. III., cap. 141, and 50 Geo. 
 
 III., cap. 105, to be applicable to 
 
 Provisions for assessment of, in Schedule (A.), in respect of 
 
 the property in lands or tenements 60, 87 
 
 In Schedule (B.), in respect of the occupation of lands or 
 
 tenements 63,87 ... 85,114 
 
 In Schedule (C), on annuities or dividends 88,99 ...117,134 
 
 In Schedule (D.), on property not included in any other 
 
 schedule 100, 145 ...145, 192 
 
 In Schedule (E.), on salaries, and profits from offices, or 
 
 ....146,157 ...192,206 
 pensions ' 
 
 To be levied as directed by the Acts relating to the duties of 
 
 172 
 assessed taxes * 
 
 If not so levied, to be recoverable as crown debts 172 ... 225 
 
 Nonpayment of, not to disqualify from voting at elections ... 184 ... 237 
 
 EAST India bonds, assessment of, under Schedule (C.) 97 ••■ 
 
 Duty to be paid on payment or new issuing of 97... 132 
 
 On receiving or purchasing, proportion of duty then due to 
 
 be deducted from current interest 97 
 
 EAST India Company, directors of, to be commissioners for 
 assessing duties in respect of the interest payable on the 
 
 bonds of the company ■•• -' ••• ov 
 
 All dividends, &c, payable by the company 27 ••• 30 
 
 And all profits arising within any office under the control of 
 
 the company 27 ••■ 
 
 Assessors and collectors of duties on bonds to be appointed by 97 ... 131 
 EAST and West India Docks, profits on, to be assessed by the 
 
 commissioners for London 109 •• 161 
 
 ECCLESIASTICAL courts, judges of, to appoint commissioners 
 
 from amongst the officers of their courts 30-31 
 
 Rules for charging the duty on offices held under, and descrip- 
 tion of offices to be charged 146 ... 194 
 
 ECCLESIASTICAL persons receiving tithes in kind, or any pay- 
 ments in right of the church, statements by, II 190... 246 
 
 ELECTIONS, for members of Parliament, nonpayment of duties 
 
 not to disqualify from voting at 184 ... 237 
 
 EMPLOYMENT of profit, description of 100... 137 
 
 132 
 
 32-33
 
 388 Index — Income Tax. 
 
 Section. Page 
 
 EVIDENCE of parties being officers acting under this Act 182 ... 233 
 
 EXAMINATION of party charged under Schedule (D.) on oath... 124 ... 173 
 
 EXECUTORS liable for duties charged upon their testator 173... 225 
 
 EXEMPTION from duties in Schedule (C), granted to the stock, 
 
 &c, of friendly societies 88 ... 118 
 
 To the stock or dividends of savings banks, and to interest 
 
 payable to depositors 88 ... 119 
 
 To the stock or dividends of trusts for charitable purposes ... 88 ... 119 
 To the stock or dividends applicable to the repairs on any 
 cathedral, college, church, or chapel, or other place of 
 
 worship 88 ... 120 
 
 To the stock or dividends in the names of the treasury, or of 
 
 the commissioners for the National Debt 88 ... 120 
 
 To payments on account of the Waterloo subscription 
 
 funds 88 ... 120 
 
 To the stock or dividends belonging to Her Majesty, and to 
 
 foreign ministers , 88 ... 121 
 
 Claims for, to be made by affidavit 98... 133 
 
 Claims for, by persons holding offices, &c 152 ... 202 
 
 To persons proving income to be less than £100 163... 212 
 
 Mode of proceeding to claim 164 ... 213 
 
 Discharge of assessments on i 164 ... 214 
 
 Certificates on 164-165 ...214-215 
 
 Order for repayment of duties paid by way of deduction on... 165 ... 216 
 Income arising from lands, how estimated with reference to 
 
 claim for 167 221 
 
 Claims by joint tenants, &c, of property or in occupation of 
 
 lands, to 168 ... 222 
 
 By partners in trades or professions 168 ... 222 
 
 Claims for, to be made where claimants reside 169... 222 
 
 Where whole income arises from any office or pension 169 ... 222 
 
 Claims may be made by agents, trustees, &c 170 ... 223 
 
 By letters patent or statute, not to be allowed 187... 238 
 
 Lists, declarations, and statements in order to obtain, 
 
 Schedule (G.), XVII 190... 251 
 
 EXETER, appointment of particular commissioners for 5 ... 9 
 
 Qualification requisite 10 ... 16 
 
 FAIRS and markets, annual value of rights of, how estimated ... 60 ... &i 
 
 Distress for duty 72 ...102-103 
 
 FINES on demise of lands (not customary), rule for estimating 
 
 annual value of 60 ... 62 
 
 In what case exempted 60... 62 
 
 To be assessed where party to be charged resides 60 . . . 67 
 
 Statement by receiver of, Schedule (G.), V 190 ... 247 
 
 FIRST fruits and tenths, to be allowed 60... 74 
 
 FISHERIES, annual value of, how to be estimated 60 ... 63
 
 Index — Income Tax. 
 
 389 
 
 Section. 
 
 Distress for duty on profits of 72 
 
 FOREIGN dividends to be assessed by special commissioners ... 29 
 FOREIGN ministers, assessment in respect of bouses occupied 
 
 by, to be paid by tbe landlord 60 
 
 Stock belonging to, exempted from duty 88 
 
 FOREIGN possessions, mode of computing tbe duty to be charged 
 
 in respect of interest arising from securities in 100 
 
 And of proceeds from property in 100 
 
 Directions where tbe duties in respect of profits arising from, 
 
 are to be charged 108 
 
 FORFEITED estates in Scotland, as to qualification of factors on, 
 
 under 25 Geo. II 15 
 
 FORGERY of receipts or certificates, felony 181 
 
 FRIENDLY societies, stock, dividends, or interest of, exempted 88 
 
 GAS works, rule for estimating duty in respect of 60 
 
 GLASGOW, proceeds arising from British or foreign possessions 
 
 in certain cases to be assessed by commissioners for 108 
 
 GREAT seal, appointment held under, to be assessed in the 
 
 department where executed 147 
 
 GUARDIANS to be charged in respect of infants 41 
 
 To deliver statements, &c 53 
 
 See Schedule (G.), XVI 190 
 
 When two or more are liable, one return to be sufficient 53 
 
 Assessments on, may be made, where 53 
 
 In case of double assessments, relief to 53 
 
 Liable to penalty for neglecting to deliver lists 55 
 
 To be allowed sums paid for 173 
 
 HOP grounds, rule for assessing and estimating profits of 63 
 
 When not exceeding one-tenth of a farm, to be charged in 
 
 one sum as for a farm 63 
 
 HOSPITALS, allowances in respect of the buildings, &c, 
 
 belonging to 61 
 
 On rents and profits of lands belonging to 61 
 
 HOUSEHOLDER, lists, &c, to be delivered by 50 
 
 See Schedule (G.), XVI 190 
 
 To be charged where house is situate 106 
 
 Having two residences, where to be charged 106 
 
 HOUSES let under £10 a year, or for less than one year, to be 
 
 assessed upon landlords 60 
 
 But duty to be recoverable from tenants in default of payment 
 
 by landlords 60 
 
 Not held with farms and warehouses and other buildings, 
 occupied for trades or professions, exempted from duties in 
 
 Schedule (B) 63 
 
 Rules for estimating annual value of. 63 
 
 Unoccupied, no duty to be levied upon 70 
 
 Fag«. 
 103 
 
 31 
 
 70 
 121 
 
 144 
 145 
 
 159 
 
 19 
 233 
 118 
 
 63 
 
 159 
 
 198 
 42 
 52 
 
 250 
 52 
 53 
 53 
 55 
 
 225 
 87 
 
 87 
 
 78 
 
 79 
 
 49 
 
 250 
 
 156 
 
 157 
 
 68 
 
 68 
 
 85 
 
 85 
 
 101
 
 390 Index — Income Tax. 
 
 Section. Page. 
 
 Occupied, partly for dwelling in and partly for trade or pro- 
 fession, what allowance for 101 ... 147-148 
 
 INCOME when less than £100, persons exempted 163 ... 212 
 
 How to be estimated, when claimant is an occupier of lands 167 ... 221 
 
 When proprietor as well as occupier 167 ... 221 
 
 In case of a lease of tithes ,. 167 ... 221 
 
 INDICTMENT for perjury to be laid in the county where affidavit 
 
 wasexhibited 182 ... 233 
 
 INFANTS to be charged through their guardians 41 ... 42 
 
 Guardians liable for duties payable by... 173 ... 225 
 
 INFERIOR officers, in what departments to be assessed 147 ... 198 
 
 INMATES, fist of, to be delivered by householders 50 ... 50 
 
 INSOLVENCY, power to amend or vacate assessments iu case of 134 ... 184 
 INSPECTORS of assessed taxes to act as inspectors of duties 
 
 underthisAct 37 ... 39 
 
 Powers of, with reference to the Acts relating to the assessed 
 
 taxes 37 ... 39 
 
 To take oath before acting under Schedule (D.) 38 ... 40 
 
 Form of oath 189 ... 241 
 
 Liable to penalty for default 38 ... 40 
 
 To serve notices on persons omitted by assessors 57 ... 56 
 
 And on persons coming to reside within their districts after 
 
 expiration of notices 177 ... 230 
 
 May have access to and take copies of returns, schedules, &c. 59,120 ... 59, 167 
 
 „ » » ,, „ 161 ... 208 
 May surcharge assessments under Schedule (A.) in certain 
 
 cases 60 ... 58 
 
 To surcharge tenants delivering false accounts of rent, or not 
 
 producing leases 68... 100 
 
 May require assessors to summon overseers to produce rate 
 
 books 75 ... 104 
 
 To examine assessments with the last poor rate 75 ... 106 
 
 May inspect all public rate books, &c 76 ... 106 
 
 May survey lands in certain cases 78 ... 107 
 
 To surcharge parties in second and third years, when 87 ... 116 
 
 To require returns from parties becoming chargeable subse- 
 quently to the first year 87 ... 115 
 
 To examine statements under Schedule (D.) Ill ... 162 
 
 Objecting to assessments, may require a case, to be stated to 
 
 general commissioners 112 ... 162 
 
 May examine assessments, &c 115 ... 164 
 
 To state their objections in writing, and give notice to the 
 
 party 116... 164 
 
 May object to schedules, giving notice to appellants 121 ... 169 
 
 Duties of, on receiving notice requiring assessments to be 
 
 made by special commissioners 131 ... 180
 
 211 
 
 213 
 
 Index — Income Tax. 391 
 
 Section. Page. 
 
 Acting for duties on offices, liable to penalties J57 ... 206 
 
 To make certificates of surcharge according to 48 Geo. III., 
 
 cap. 141, and 50 Geo. III., cap. 105 161 ... 
 
 Reward to, in cases of increase of duty 162 . 
 
 To inspect claims for exemption 164 . 
 
 Treasury to allow salaries to 186 ... 238 
 
 INTEREST: Duties to be deducted from interest payable to cre- 
 ditors of canals, railways, &c 60... 66 
 
 Duty on, to be allowed by mortgagee 60 ... 66 
 
 Of certain friendly societies, exempted 88 ... 118 
 
 Payable to depositors at savings bank, exempted 88 ... 119 
 
 Not payable annually, how charged 100 ... 143 
 
 Payable yearly, how 102 ... 151 
 
 Payable out of profits chargeable under this Act, liable to 
 
 deduction 102 ... lol 
 
 From securities in Ireland, or British, or Foreign possessions, 
 
 how charged 102 ... 152 
 
 Payable out of rates not chargeable as profits, how charged.. 102 ... 153 
 
 Payable to trustees, &c, for charitable purposes 105... 155 
 
 From securities out of Great Britain, statement by persons 
 
 in Great Britain receiving, X 190 ... 248 
 
 INTERROGATORIES in respect to assessments or schedules 
 
 under Schedule (D.) 123... 172 
 
 IRELAND, defining who shall be considered as residents in 90 ... 123 
 
 As to interest arising from securities in 100... 144 
 
 As to proceeds arising from possessions in 100 ... 145 
 
 Profits arising from, where and on whom to be charged 106 ...155-156 
 
 Residents in Great Britain holding offices in Ireland, and 
 members of Parliament, to be charged as non-residents in 
 
 Great Britain 107 ... 158 
 
 Exemption of offices necessarily executed in 148 ... 199 
 
 IRON works, rule for estimating duty in respect of 60 ... 63 
 
 JOINT tenants may severally claim exemption 168... 222 
 
 JUDGES, commissioners for offices in all courts to be chosen by the 30 ... 31 
 
 May stay proceedings to recover penalties 129 ... 178 
 
 LANDLORDS, houses let under £10 a year to be assessed upon. . 60 ... 68 
 
 Also lands and tenements let for a less period than one year 60 ... 68 
 
 And houses occupied by foreign ministers 60 ... 70 
 
 To allow deductions for duty on receipt of the residue of rent 60 ... 71 
 LANDS charged in Schedule (A.) on annual value in respect of the 
 
 property thereof 1 ••• 1 
 
 In Schediile (B.), on annual value in respect of the occupation 
 
 thereof I •■• 1 
 
 To be charged in parish where situate 60 ... 67 
 
 Occupiers to deliver accounts of 60 ... 67 
 
 Penalty on omission 60 ... 67
 
 392 Index — Income Tax. 
 
 Section. rage. 
 
 Held by same occupier in different parishes in same district, 
 
 may be assessed in either parish 60 ... 67 
 
 In different districts, in districts where occupier resides 60 ... 68 
 
 Let for a less period than one year, to be assessed on landlord 60 ... 68 
 
 Occupiers to deduct duty from next payment of rent 60 ... 70 
 
 And of compositions, &c, in lieu of tithes 60 ... 71 
 
 Owners of, subject to any rent charge, &c, may deduct pro- 
 portion of duty on paying same 60 ... 71 
 
 To be chargeable to duties in Schedule (B.), in addition to 
 
 duties in Schedule (A.) 63 ... 85 
 
 In England, deductions to be allowed to occupiers of, in cer- 
 tain cases 63 ... 85 
 
 Annual value of, rules for estimating 63 ... 87 
 
 In certain cases the last poor rate to be taken as the basis for 
 
 making assessments 64 ... 92 
 
 Under £10 annual value, may be assessed without requiring 
 
 a return 65 ... 94 
 
 May be assessed on rack rent reserved on lease, commencing 
 
 within seven years 66 ... 95 
 
 Mode of computing annual value of, where demised at a 
 
 reserved rent, and for improvement 66 ... 96 
 
 Where let at rack rent under a parol demise, or where tenant 
 is unable to produce lease, or holds from year to year, or 
 
 at will 67 ... 98 
 
 Whether occupied or not, to be assessed 70 ... 101 
 
 In case of no distress on, when duties are payable, collector 
 
 may distrain at any time after .'. 70 ... 102 
 
 In certain cases may be viewed and surveyed 78 ... 107 
 
 Statement by occupiers of, Schedule (G.), 1 190 ... 245 
 
 LAND tax, collectors and officers for receipt of, to act in the 
 
 exchequer of this Act 36-37 ... 38-39 
 
 To be allowed 60 ... 75 
 
 LAND tax, commissioners of, to appoint not more than seven, 
 nor less than three, general commissioners in each district 
 
 from among themselves 4 ... 8 
 
 And the like number for supplying vacancies 4 ... 8 
 
 In default of land tax commissioners, other qualified persons 
 
 residing in the district may be appointed 4 ... 8 
 
 Or from adjoining districts 4 ... 9 
 
 Persons not named in the land tax Acts may be chosen, if 
 
 dulyqualified 6 ... 11 
 
 To supply vacancies in the list of general commissioners, on 
 
 notice from their clerk 7 ... 12 
 
 May be required to execute this act in case of neglect in 
 
 appointing general commissioners 8 ... 13 
 
 And on their neglect, special commissioners to act 8 ... 14
 
 Index — Income Tax. 
 
 393 
 
 faction. Page. 
 
 LAY impropriator, statement to be returned by, Schedule (G.), II. 190 ... 246 
 
 LEASE, assessors may require the production of C6 ... 95 
 
 To be produced on notice by tenants in Scotland 69 ... 100 
 
 LEEDS, appointment of particular commissioners for 5 ... 9 
 
 Qualification required 10 ... 16 
 
 LETTERS patent, no person to be exempted by 187... 238 
 
 LINCOLN, qualification of commissioners of the county, &c., of... 10 ... 15 
 
 LISTS, notices to be given for the delivery of 47 ... 46 
 
 Defaulters to be summoned 48 ... 48 
 
 To be delivered to assessors 49 ... 49 
 
 To be delivered by householders 50... 49 
 
 By persons acting for others 51 ... 50 
 
 Penalty on neglect in delivering lists 55 ... 54 
 
 Sec Schedule (G.), XVI 190 ... 244 
 
 LITERARY institutions, allowances in respect of buildings, &c, 
 
 belongingto 61 ... 78 
 
 LIVERPOOL, appointment of particular commissioners for 5 ... 9 
 
 Qualification required 10 ... 16 
 
 Proceeds from British or foreign possessions to be assessed 
 
 in certain cases by commissioners for 108 ... 159 
 
 LODGERS, list of, to be returned 50 ... 49 
 
 LONDON, city of, commissioners for, may be named to act with 
 those chosen by the land tax commissioners, in the follow- 
 ing proportion : — Lord Mayor and Aldermen, 2 ; Bank of 
 England, 2 ; East India Company, 1 ; South Sea Company, 
 1 ; Royal Exchange Assurance Company, 1 ; London 
 Assurance Company, 1 ; East and West India Dock 
 Company, 1 ; London Dock Company, 1 ; Saint Katherine 
 
 Dock Company, 1 5 ... 10 
 
 Qualification required 10 ... 16 
 
 Proceeds arising from British or foreign possessions, to be 
 
 assessed by commissioners for 108 ... 159 
 
 LONDON docks, profits arising from, to be assessed by the 
 
 commissioners for the city 109 ... 161 
 
 MANCHESTER, appointment of particular commissioners for ... 5 ... 9 
 
 Qualification required 10 ... 16 
 
 MANORS, rule for estimating the duty to be charged on 60 ... 62 
 
 To be charged in the parish in which the courts are usually 
 
 held 60 ... 63 
 
 Distress for profits of 72 ... 103 
 
 statement to be delivered by lords, &c, of, IV 190 ... 247 
 
 MANUFACTURES. See trades. 
 
 MARKET gardens, rule for estimating and charging 63 ... 87 
 
 MARRIED women, to be charged through trustees 41 ... 42 
 
 Being sole traders, or having property to their separate use, 
 
 how charged 45 ... 45 
 
 2 A
 
 394 Index — Income Tax. 
 
 Seotlon. Page. 
 
 Profits of, living with husband, how charged 45 ... 45 
 
 Living apart, or receiving remittances from abroad, how 
 
 charged 45 ... 45 
 
 MASTER of the Merchants' Company, as to the qualification of 15 ... 19 
 
 MILITIA officers, chargeable 146 ... 194 
 
 MILK, dealers in, statements of profits, when to be required 100 ... 144 
 
 MINES, rule for estimating annual value in respect of mines of 
 
 coal, tin, lead, iron, copper, &c 6i> ... 63 
 
 Duty chargeable on whom, and on what amount of produce of 60 ... 64 
 
 Company carrying on, to be charged jointly 60 ... 64 
 
 Any adventurer in, may declare for a separate assessment, 
 
 and set-off loss in one concern against profits in another... 60 ... 64 
 
 Decreasing in value, how duty may be computed 60 ... 69 
 
 On failure of, assessments may be discharged 60 ... 69 
 
 Profits on, to be assessed where mines are situate, or where 
 
 produce is manufactured 60 ... 69 
 
 MONMOUTH, qualification of commissioners for any district in 
 
 thecountyof 11 ••• 16 
 
 MORTGAGEES in possession, if in actual occupation chargeable 
 
 as occupiers 60 ... 73 
 
 If not, liable to deductions as landlords 60... 73 
 
 To allow duty on interest 60 ... 73 
 
 NATIONAL Debt, commissioners of, to be commissioners for 
 duties on all annuities payable by them out of the public 
 
 revenue 28 ... 30 
 
 And on all salaries and pensions payable in any office under 
 
 their control 28 ... 30 
 
 Stock or dividends in the name of, exempted 88 ... 120 
 
 Books of assessment to be delivered 89 ... 122 
 
 To set apart and retain sums assessed 93-94 ... 127-128 
 
 NAVY officers, chargeable 146 ... 194 
 
 NEWCASTLE-UPON-TYNE, appointment of particular com- 
 missioners for — 5... 9 
 
 Qualification required 10 ... 16 
 
 NON-RESIDENTS to be charged in the names of agents, &c. ... 41 ... 43 
 
 Lists, &c, to be delivered in respect of 51 ... 50 
 
 Statements by agents or trustees in order to their being 
 
 assessed on behalf of .., 53 ... 52 
 
 To claim exemption by affidavit 169 ... 223 
 
 NORWICH, appointment of particular commissioners for 5 ... 9 
 
 Qualification required 10 ... 16 
 
 NOTICE to be given in London and Edinburgh Gazettes for 
 convening meetings of land tax commissioners, for choosing 
 
 general commissioners 4 ... 7 
 
 To additional commissioners on appointment 19 ... 21 
 
 To be served by assessors 46... 46
 
 Index — Income Tax. 395 
 
 Section. Page. 
 
 To be given by assessors for the delivery of lists, &c 47-48 ...46-47-48 
 
 To occupiers, before proceeding to view and survey lands or 
 
 houses 78 ... 107 
 
 To be given by inspectors on objecting to assessments under 
 
 Schedule (D.) 116 ... 164 
 
 To assessors of desire to be assessed by special commissioners 131 ... 179 
 
 To desire to make composition 143 ... 191 
 
 To persons coming to reside in any parish or place where 
 
 they are not charged 177 ... 229 
 
 NURSERIES, rule for estimating and charging profits of 63 ... 87 
 
 OATH to be taken by commissioners and other officers before 
 
 acting under Schedule (D.) 38 ... 40 
 
 By whom to be administered 38 ... 40 
 
 On verification of answers in writing, or examination of party 
 
 to be charged 124 ... 172 
 
 Commissioners for duties on offices to take the oaths prescribed 
 
 by the assessed taxes Acts 150 ... 200 
 
 Form of, to be taken by commissioners; by inspectors and 
 surveyors; by assessors; by collectors and officers for 
 
 receipt; by clerk or clerk's assistant 189 ...240,244 
 
 OCCUPIERS where owners or tenants, to deliver statement of 
 
 lands, &c 60... 67 
 
 May deduct duty payable by landlord out of rent 60 ... 70 
 
 Mortgagees in occupation, to be charged as 60 ... 73 
 
 Persons having the use of lands, to be deemed 63 ... 87 
 
 For the time being, assessments to be levied on 63 ... 88 
 
 Quitting or dying, assessments how paid 63 ... 88 
 
 All duties to be charged upon and paid by 73 ... 103 
 
 At rack rent, on producing lease or proving annual rent, may 
 
 have assessments abated 82 ...110-11 1 
 
 Form of return by, Schedule (G), I 190 ... 245 
 
 OFFICES, profits of, charged in Schedule (E.) 1 ... 3 
 
 Appointment of commissioners for duties on, in courts under 
 
 the crown ; in public departments 80 ... 31 
 
 In Counties Palatine; in Duchy of Cornwall ; under eccle- 
 siastical bodies ; in Houses of Parliament ; in inferior 
 
 courts 81 ... 33 
 
 In cities, boroughs, and cinque ports; in counties not being 
 
 under the crown, or corporate offices 32 ... 84 
 
 Salaries, fees, wages, perquisites, or profits accruing from, to 
 
 becharged 146 ... 192 
 
 Duties chargeable on profits of, by Act of Parliament, to be 
 
 .allowed for 146 ... 193 
 
 Assessments to be in force for one whole year, notwithstand- 
 ing any change in 
 
 Provision for arrears on officers dying or quitting 146 ... 193
 
 396 • Index — Income Tax. 
 
 Section. Fags. 
 
 Description of, to be charged 146 ... 194 
 
 Perquisites of, how estimated 146 ... 196 
 
 Duties to be stopped on payment of salaries 146 ... 195 
 
 Portion of duties on offices charged with payments to others, 
 
 to be deducted 146... 197 
 
 Principals may deduct out of salaries to clerk or deputy the 
 
 portion of duties charged thereon 146 ... 197 
 
 Official deductions to be allowed 146 ... 197 
 
 To be deemed to have been exercised at the head office of the 
 
 department 147 ... 198 
 
 Whereof the duties must be performed in Ireland, exempted.. 148 ... 199 
 Statement of profits from, not required, unless under special 
 
 notices 151 ... 202 
 
 Full annual value to be stated, although exemption be claimed 152 ... 202 
 
 Deputies in receipt of profits to pay for principals 153 ... 202 
 
 Officers receiving profits on behalf of others, to be answerable 153 ... 203 
 
 In certain cases unpaid duties to be levied by distress 155 ... 205 
 
 Officers for duties on, subject to penalties 157 ... 206 
 
 Duties to be detained, when 158 ... 207 
 
 What deductions not to be allowed 159 ... 207 
 
 Statement of profits of, Schedule (G.), XI V 190... 250 
 
 OFFICERS for receipt of land tax, and assessed taxes to act 
 
 underthisAct 37 ... 39 
 
 Where parties are assessed by a letter or number, certificates 
 
 of receipt by 137 ... 186 
 
 In such cases, duplicates of assessments and warrants to be 
 
 delivered to 139 ... 188 
 
 May allow discount on payments in advance 141 ... 189 
 
 Certificates to be given by 141-142 ...190-191 
 
 Forging or altering'receipt of, felony 181 ... 233 
 
 OVERSEERS of the poor to produce rate books 75 ... 104 
 
 May be examined on oath 75 ... 105 
 
 OWNERS, statement to be delivered by, when in occupation of 
 
 lands 60 ... 67 
 
 Penalty on omission 60 ... 67 
 
 To allow deductions of duty from rent 60 ... 70 
 
 Of land subject to the payment of rent charges, &c, to deduct 
 
 thereout the proportion of duty . 60 ... 71 
 
 In occupation dying, by whom duty to be paid 60 ... 73 
 
 PALACES, royal, apartments in, not to be assessed 60 ... 70 
 
 PARENTS charged with duties payable by infants 173* ... 225 
 
 PARISHES, appointment of commissioners for officers in 32 ... 34 
 
 Commissioners entitled to exemption from serving offices in any 35 . . . 37 
 
 Answerable for default or failure of collectors in England ... 171 ... 226 
 PARLIAMENT, appointments of special commissioners with 
 
 salaries to be laid before 23 ... 27
 
 Index — Income Tax. 397 
 
 Section. Page. 
 
 Houses of, appointment of commissioners for duties on 
 
 offices in -81 ... 33 
 
 Rules for charging the duty on offices iu 146 ... 194 
 
 Members of, to what extent chargeablo 107 ... 158 
 
 Non-payment of duties not to disqualify persons from voting 
 
 :it elections 184 ... 237 
 
 PAROCHIAL rates on rent charges under the tithe commutation 
 
 Act, to be allowed for 60 ... 75 
 
 PARTNERS, computation of duty in respect of any trade or pro- 
 fession carried on by, to be stated jointly 100 ... 135 
 
 Which of, to make return 100 ... 140 
 
 Where the partner is no resident, agent to make return 100 ... 140 
 
 Any one may claim to be separately assessed 100 ... 141 
 
 Separate return to be made by joint partners 100 ... 141 
 
 In case of any change of, how duties are to be charged 100... 141 
 
 Declarations to be delivered by, XIII 190 ... 249 
 
 PENALTY on commissioners and other officers acting under 
 
 Schedule (D.) before taking oath 38 ... 40 
 
 On persons defacing notices on church doors 47 ... 47 
 
 On persons chargeable not delivering lists, &c 55 ... 54 
 
 Persons to whom notices have not been delivered, if entitled 
 
 to exemption, not liable to 56 ... 55 
 
 On assessors, in certain cases 58 ... 57 
 
 On occupiers of lands omitting to deliver proper account 
 
 thereof 60 ... 67 
 
 On persons liable to payment of compositions, &c, in lieu of 
 
 tithes not making return required 60 ... 68 
 
 On assessors, not having given notice, neglecting to assess 
 
 houses or lands under £10 65 ... 94 
 
 On tenants delivering false accounts of rent, or refusing to 
 
 produce leases 68 ... 99 
 
 On tenants in Scotland neglecting to produce leases, or to 
 
 deliver notifications 69 ... 100 
 
 On persons refusing inspection of rate books 76 ... 106 
 
 For making false claim for abatement 86 ... 113 
 
 For omitting to deliver declaration on receiving annuities, or 
 dividends payable at the Bank of Ireland, on behalf of per- 
 sons not residing in Ireland 92 ... 126 
 
 For making any false declaration or practising any fraudulent 
 
 devices for evading the duty 92 ... 126 
 
 For fraudulently claiming exemptions from duties on annui- 
 ties or dividends in Schedule (C.) 99 tii 134 
 
 On refusing to allow deductions out of any payment or annual 
 
 interest 103 ... 153 
 
 For not attending summons of general commissioners, or 
 refusing to give evidence 125... 174
 
 398 Index — Income Tax. 
 
 Section. Pa«B. 
 
 For not delivering schedules of profits, or for refusing to 
 
 verify statements or schedules , 128 ... 177 
 
 For fraud in compounding 145 ... 192 
 
 On neglect of assessors under Schedule (E.) 150 ... 201 
 
 Officers acting for duties on offices liable to certain penalties 157 ... 206 
 
 For obstructing inspectors in their duty 161 ... 209 
 
 For fraud in claiming exemption 166 ... 220 
 
 On persons coming to reside where they were not before 
 
 charged, neglecting to deliver declaration, &c 177 ... 229 
 
 For removing out of any parish or place without discharging 
 
 the assessment 177 ... 230 
 
 For fraudulent change of residence, or conversion or convey- 
 ance of property 178 ... 231 
 
 Or delivering false statements 178 ... 231 
 
 Or practising any fraud to avoid assessment 178 ... 231 
 
 Recovery and application of 185 ... 237 
 
 PENSIONS charged in Schedule (E.) 1 ... 3 
 
 Profits accruing from, how to be charged 146 ... 192 
 
 Duties chargeable on, by Act of Parliament, to be allowed for 146 ... 193 
 Assessment to be in force for one whole year, unless in case 
 
 ofcessorof 146 ... 193 
 
 Duties to be stopped on payment of 146 ... 196 
 
 Portion of duties on, charged with payments to others to be 
 
 deducted 146 ... 197 
 
 Official deductions out of, to be allowed 146 ... 197 
 
 Payable out of and at office of a branch of revenue, to be 
 
 charged by commissioners therefor 146 ... 198 
 
 Statements of profits arising from, not required unless under 
 
 special notice 151 ... 202 
 
 To be assessed although exemption be claimed 152 ... 202 
 
 Duties on, to be detained, when 158 ... 207 
 
 PERJURY, persons giving false evidence, guilty of 180... 232 
 
 Indictments for, to be tried in the county where the affidavit 
 
 was exhibited 180 ... 233 
 
 PERQUISITES, what to be deemed 146 ... 195 
 
 POOR-RATE to be the basis for making assessment, where 
 
 annual value of the lands cannot be ascertained 64 ... 93 
 
 PRECEPTS of general commissioners, service of 120 ... 168 
 
 PRESENTATIONS, allowances for tenths. &c, on 60 ... 74 
 
 PRINCIPALS in offices may deduct proportions of duties payable 
 
 on salaries of deputies, &c 146 ... 197 
 
 PRIVY seal, appointments held under to be assessed in the 
 
 department where the office is executed 147 ... 199 
 
 PROCURATIONS, allowances for 60 ... 75 
 
 PROFESSIONS : to what employments duty extends 100 ... 137 
 
 Computation of duty on profits of , 100 ... 138
 
 Index — Income Tax. 399 
 
 Section. Page. 
 
 What deductions are not to be allowed 100 ... 139 
 
 Money wholly expended, and two-thirds of the rent or value 
 
 of dwelling-house partly used for the purposes of, to be 
 
 deducted 100-101 ...136, 151 
 
 Certificates for deducting duty on making any annual pay- 
 ment out of profits of any 104 ... 154 
 
 Persons to be charged at place of carrying 106 ... 155 
 
 Statements, &c. to be delivered at each place of residence or 
 
 carrying on 110 ... 161 
 
 May be delivered under seal 110 ... 161 
 
 Abatement to persons ceasing to exercise professions or 
 
 dying, or becoming bankrupt or insolvent 134 ... 184 
 
 Or on loss of profits from specific cause 134 ... 184 
 
 Statement by persons exercising any, VIII. .., 190 ... 248 
 
 PROVOST, as to qualification of 15 ... 19 
 
 PUBLIC offices charged in Schedule (C.) sevenpence in the pound 
 
 on the annual amount thereof 1 ••■ 
 
 Treasury to determine in which departments commissioners 
 
 for offices shall not be appointed, and where the officers 
 
 thereof shall be assessed 30 ... 31-32 
 
 Assessors and collectors to be chosen from the officers of 
 
 each of 30 ... 32 
 
 QUALIFICATION for general commissioners for counties and 
 
 certain cities and towns in England 10 ... 16 
 
 For the county of Monmouth, or for any county in Wales, or 
 
 for cities and towns in England or Wales not specially 
 
 named 11 ... 16 
 
 For counties in Scotland 12 ... 17 
 
 For cities and boroughs in Scotland 13 ... 18 
 
 Consisting of lands, &c, not required to be in the same 
 
 county for which any person shall act 14 ... 18 
 
 Proof of, to lie on persons acting 14 ... 18 
 
 Not required for certain officers in Scotland, nor for special 
 
 commissioners 15 ... 19 
 
 Of additional commissioners 16 ... 19 
 
 Of persons who may be appointed for cities, &c, not having 
 
 residents properly qualified 17 ... 20 
 
 Not required for commissioners for duties on offices or 
 
 pensions 156 ... 206 
 
 QUARRIES: Rule for estimating annual value of stone, slate, 
 
 limestone, or chalk quarries 60 ... 63 
 
 QUEEN (The), stocks or dividends belonging to, exempted 88 ... 121 
 
 RACK rent 60 ... 53 
 
 RAILWAYS, rule for estimating annual value of profits of 60 ... 63 
 
 Belonging to companies to be assessed where general accounts 
 
 are made up 60... 66
 
 400 
 
 Index — Income Tax. 
 
 Section. Page. 
 
 Proprietors of, may deduct duties from interest payable to 
 
 creditors 60 ... 66 
 
 RATE books, public production of 75... 104 
 
 RECEIPTS on payment of allowances 61 ... 77 
 
 Under tbis Act exempted from stamp duty 179 ... 232 
 
 Forging or altering, felony 181 ... 233 
 
 Of clerks, in cases of payment under a letter or number 140,142 ... 189-190 
 
 RECEIVER general of stamps and taxes, assessments under 
 Schedule (C.) to be paid into the Bank of England to the 
 account of 94,96 ... 128-129 
 
 Forging or altering receipt of, felony 181 ... 233 
 
 Monies arising from duties to be paid into the Bank of 
 
 England to the account of 186 ... 238 
 
 RECEIVERS for companies and societies answerable for their 
 
 assessment 40 ... 42 
 
 Appointed by the Court of Chancery or other court to be 
 
 chargeable in respect of trust property 43 ... 44 
 
 Of Her Majesty, and all landlords, to allow deductions upon 
 receipt of residue of rent 60 ... 71 
 
 Answerable for duties on manors, fisheries, and other annual 
 
 or casual profits not distrainable 72 ... 103 
 
 Under government to stop duties on salaries or pensions, on 
 
 paying same 146 ... 195 
 
 RENT charge, &c. : Owners of lands subject to any rent charge 
 
 to deduct proportion of duty on payment thereof 60 ... 71 
 
 For tithes, allowance on, for parochial rates, &c 60 ... 75 
 
 RESIDENCE, what is, in certain cases, to be deemed the ordinary 
 
 place of 106 ... 156 
 
 In cases of persons having two residences, where duties to 
 be charged 106 ... 157 
 
 Statements to be delivered at each place of 110 ... 161 
 
 Penalty on fraudulently changing 178 ... 231 
 
 RESIDENTS in Great Britain for temporary purposes only, not 
 
 chargeable under Schedule (D.) 39 ... 41 
 
 Until after a residence of six months 39... 41 
 
 Persons departing after claiming exemption, and returning 
 within the year, to be charged 89 ... 42 
 
 In Ireland, who to be deemed 90 ... 124 
 
 Receiving profits from possessions out of Great Britain, state- 
 ment to be delivered by, XI li»0 ... 248 
 
 ROYAL burghs, as to qualification of certain officers in 15 ... 19 
 
 RULES to be observed in assessing lands demised at a reserved 
 
 rent, and for improvement 66 ... 95 
 
 Schedule (D.) for assessing the duties on profits of trades and 
 professions, and on any description of property not con- 
 tained in the other schedules 100 ... 145
 
 Section. P-V!C- 
 
 Schedule (E.") for assessing and charging the duties upon 
 
 146 ... 192 
 
 190 ... 245 
 
 161 
 
 60 ... 63 
 
 88 ... 119 
 88 ... 119 
 
 Index— Income Tax. 401 
 
 sessing and chargin 
 public offices or employments of profits 
 
 Schedule (G.) for making returns 
 
 SAINT James's Palace, as to qualification of commissioners for 
 
 ,. . . . e 15 ... 18 
 
 the district ot 
 
 SAINT Katherine Docks, profits of, to be assessed by commis- 
 sioners for city of London 
 
 SALT springs or works, rule for estimating the annual value 
 
 of 
 
 SAVINGS banks, stock or dividends of, exempted 
 
 Dividends or interest payable by, exempted 
 
 SCHOOLS, public, allowances in respect of buildings, rent of 
 
 lands, &c, belonging to ••••• 6 "' 
 
 SCIENTIFIC institutions, allowances in respect of buildings, 
 
 &c, belonging to 61 "* 
 
 SECURITIES, public, issued at the exchequer, &c, to be 
 
 assessed under Schedule (C.) 97 ••" 131 
 
 „ , , . 97 ... 131 
 
 Mode of assessing 
 
 Duty to be paid on discharge, or new issue of 97 ... 131 
 
 Persons on receipt or purchase of, to deduct proportion of 
 
 duty then due from current interest 97 ••• 
 
 Not classed under Schedule (C), how charged 100 ... 144 
 
 SIGN manual, appointments under, to be assessed in the depart- 
 ment where the office is executed ••• 147 ••• 198 
 
 SOUTH Sea Company, governor and directors of, to be commis- 
 sioners for assessing duties on all annuities payable out of 
 
 the public revenue by the company 26 ••• 29 
 
 And on dividends, salaries, &c, payable by, and all other 
 profits arising within any office under the control of the 
 
 company 
 
 Books of assessments to be delivered by 89 ••• 121 
 
 To set apart and retain sums assessed 93-94 ... 127-128 
 
 Not to assess half-yearly dividends under 50s., now repealed, 
 
 ., . 95 ... 129 
 
 vide note 
 
 STAMP distributors to pay orders for payment of allowances of 
 
 duties 98 ' 133 - 133 ' 184 
 
 ditto ditto 165 ... 216 
 
 Receipts to be taken by 61 "• 77 
 
 STAMP duty, receipts, &c, exempted from 179... 232 
 
 Stamps and taxes, commissioners of, to have the direction 
 
 and management of duties granted by this Act 3 ... 4 
 
 To convene meetings of land-tax commissioners for choosing 
 
 general commissioners 4 ••■ 
 
 Notices bv, where commissioners willing to act in each 
 
 Q Q 
 
 district are not returned 
 
 To be special commissioners *° '" 
 
 2 B
 
 402 Index — Income Tax. 
 
 Section. Page. 
 
 Notification by, to treasury, of omission to appoint commis- 
 sioners for duties on offices 33 ... 63 
 
 Opinion of on cases referred to them by special commis- 
 sioners for bearing appeals to be final 131 ... 180 
 
 Power to reward inspectors in cases of surcharge or increase 
 
 ofduty 162 ... 211 
 
 May direct discharge of assessment on persons, on receiving 
 
 certificate of their exemption 164 ... 214 
 
 Order by, for repayment in case of double assessments 171 ... 223 
 
 STATEMENTS, notice to be given for the delivery of, with lists 
 
 and declarations 47 ... 
 
 To be delivered to assessors 49... *49 
 
 Of profits chargeable under Schedule (D.), to be delivered at 
 
 the place named in notice 49 ... 49 
 
 Or on desire that assessment should be made by special com- 
 missioners, to the assessors, to be transmitted to inspectors 
 
 or surveyors • 49 ••• 49 
 
 Of annual value of lands in occupation, and of profits, to be 
 delivered by the party to be charged, whenever required 
 
 so to do, together with a declaration 52 ... 51 
 
 To be delivered by persons acting on behalf of others being 
 
 incapacitated or non-resident 53 ... 52 
 
 Penalty on neglecting to deliver 55... 54 
 
 Provision in favour of persons acting on behalf of others 55 ... 55 
 
 To be returned by parties or persons in any trade or pro- 
 fession 100 ... 140 
 
 Under Schedule (D.), where to be returned 106 ... 156 
 
 Declaration to be delivered with 106 ... 157 
 
 To be delivered at each place of residence, &c 110 ... 161 
 
 May be delivered under seal, if superscribed with the name 
 
 and address of the party 110 ... 161 
 
 Of profits or produce received or imported from British or 
 
 foreign possessions, where to be delivered 108 . 
 
 Verification of, on oath 122, 126 ...171, 175 
 
 Penalty for refusing to make oath 128 ... 
 
 May be amended 129 . 
 
 STIPENDS to licensed curates payable out of land duty may be 
 
 deducted from by landlord 60 . 
 
 SURCHARGE on assessments diminished by deductions, or of 
 
 which an account is not delivered 60 ... 74 
 
 On tenants delivering false accounts of value, or omitting to 
 
 produce leases 68 ... 99 
 
 On assessments in second or third years, in certain cases ... 87 ... 114 
 
 On assessments under Schedule (D.), appeal against 130... 179 
 
 Certificate of, by inspectors or surveyors 161 ... 210 
 
 In certain cases to be in treble duty 162 ... 210 
 
 159 
 175 
 177 
 177 
 
 71
 
 Index — Income Tax. 
 
 403 
 
 Section. 
 
 SURVEY may be taken of lands in certain cases 78 
 
 SYNODALS, to be allowed for 60 
 
 TEIND duty, proportion of duty payable on, may be deducted by 
 
 landlord 60 
 
 TEINDS, duty on, bow to be estimated, and upon wbom charge- 
 able 60 
 
 Lessees to pay twopence for every twenty shillings of annual 
 
 value of 63 
 
 Distress for duties on 71 
 
 Occupiers answerable for assessments on composition* for ... 72 
 
 Statement by receivers of Schedule (G.), II 190 
 
 TENANTS to deliver statements 60 
 
 To deduct duty payable by landlords from rent 60 
 
 To produce leases, if required 66 
 
 To deuver account of rent, where demise is by parol or lease, 
 
 is not procurable , 67 
 
 Penalty for delivering false account, &c 68 
 
 In Scotland, to produce lease within ten days after notice ... 69 
 To deliver a note of annual value where lease cannot be pro- 
 duced 69 
 
 Liable to penalty for neglect ..... , 69 
 
 If distant ten miles from residence of assessor may lodge lease 
 with the nearest justice of the peace, or the clergyman of 
 
 the parish 69 
 
 Contracts between landlords and tenants, contrary to this Act, 
 
 not to be binding 73 
 
 Differences between landlords, and on account of deductions 
 
 of duties, to be settled by general commissioners 160 
 
 TITHE commutation rent charge, allowance for parochial rates 
 
 charged upon 60 
 
 To be made by certificate , 60 
 
 Landlord may deduct proportion of duty payable upon 60 
 
 TITHES, rule for estimating value of, if taken in kind 60 
 
 Not arising from lands, payments in lieu of 60 
 
 Arising from lands, compositions, &c, in lieu of 60 
 
 < toner or lessee to be charged with duty on 60 
 
 Compositions, &c., may be assessed upon occupiers, or on 
 
 persons liable for same 60 
 
 •Lessees to pay twopence for every twenty shillings of amiual 
 
 value of 63 
 
 Distress for duties on 71 
 
 Occupiers answerable for assessments on compositions, &c, 
 
 in lieu of 72 
 
 Statement by receivers of, Schedule (G.), II 190 
 
 TOLLS, annual value of, how to be estimated 60 
 
 Distress for duties on 72 
 
 107 
 75 
 
 71 
 
 61 
 
 86 
 
 102 
 
 103 
 
 246 
 
 67 
 
 70 
 
 95 
 
 98 
 99 
 
 100 
 
 100 
 100 
 
 101 
 
 103 
 
 208 
 
 75 
 76 
 7G 
 61 
 61 
 61 
 62 
 
 62 
 
 86 
 102 
 
 103 
 
 246 
 
 63 
 
 103
 
 404 Index — Income Tax. 
 
 flection. T.tge. 
 
 Officers under trusts of, chargeable 146 ... 195 
 
 TRADES: Computation of duty under Schedule (D.) on any 
 
 concern in the nature of trade 100 ... 135 
 
 To whom duty extends 100 ... 136 
 
 Eules as to allowing deduction 100 ... 136 
 
 Computation to be made exclusive of profits of lands occupied 
 
 therefor 100 ... 139 
 
 In what district duties to be charged 100, 106 ...142, 155 
 
 Loss in one concern may be set against profits of another, 
 
 and two-thirds of rent of dwelling house may be deducted 101 ... 147 
 Certificates for deducting duty on making any annual pay- 
 ment out of profits of any 104 ... 154 
 
 Statements of profits to be delivered at each place of residence 
 
 or carrying on trade — 110 ... 161 
 
 May be delivered under seal 110 ... 161 
 
 Abatement where profits fall short of computation 133 ... 182 
 
 In case of persons ceasing to carry on trade, or dying, or 
 
 becoming bankrupt or insolvent 134 ... 184 
 
 Or on loss of profits from specific cause 134... 184 
 
 Persons succeeding to, liable to duties thereon, without new 
 
 assessment 134 ... 185 
 
 TREASURERS to companies, &c, answerable for their assess- 
 ment 44 ... 45 
 
 Of royal burghs, as to qualification of 15 ... 19 
 
 TREASURY, commissioners of, may appoint special commis- 
 sioners 23 ... 25 
 
 To settle in what departments commissioners for duties on 
 
 offices shall not be appointed 30 ... 32 
 
 In certain cases, to appoint commissioners for duties on offices 33 ... 36 
 To appoint commissioners for duties on pensions to act with 
 
 paymasters of civil services 34 ... 37 
 
 Stock or dividends in the name of, exempted 88 ... 120 
 
 To settle allowances to special commissioners, &c, and to 
 
 discharge incidental expences 186... 248 
 
 Number competent to execute this Act 191 ... 252 
 
 Definition of the term 192 ... 253 
 
 TRUSTEES of incapacitated persons to be charged 41 ... 42 
 
 And of non-residents 41 ... 43 
 
 Answerable for the assessing cestuique trusts 41 ... 43 
 
 Lists to be returned by, when acting for residents of full age, 
 
 and not under incapacity 42 ... 43 
 
 May retain the duties charged on them out of trust moneys... 44 ... 45 
 To deliver in same district where chargeable on their own 
 account, statements, &c, on behalf of those for whom 
 
 they act 53 .,. 52 
 
 Where two or more are liable, one return sufficient 53 ... 53
 
 Index — Income Tax. 405 
 
 Section. Page. 
 
 Assessment on, may be made where desired, if a trustee be 
 
 there chargeable on his own account 53 ... 53 
 
 Relief to, in case of double assessments 53 ... 53 
 
 Penalty for neglecting to deliver lists, &c 55 . . 54 
 
 See Schedule (G.), XVI 190 ... 250 
 
 UNIVERSITIES, allowances may be made for the duties charged 
 
 on colleges or halls in 60-61 ... 76-77 
 
 VACANCIES in the number of commissioners, how to be sup- 
 plied 5,7... 9,12 
 
 VALUATION to be made of lands demised on a term at a reserved 
 
 rent and for improvement 66 ... 95 
 
 On appeals, in case of dispute as to annual value of lands ... 81 ... 109 
 
 Costs of, by whom to be paid 81 ... 110 
 
 Exempted from stamp duty 179 ... 232 
 
 WALES, qualification of commissioners in 11 ... 16 
 
 WARD offices, commissioners exempted from serving 35 ... 38 
 
 WAREHOUSES not to be charged to duties in Schedule (B.) ... 63 ... 85 
 WARRANTS for collecting duties under Schedule (D.), issued by 
 a number or letter, not to be invalid, where names and 
 
 sums are afterwards inserted 138 ... 187 
 
 To collectors, delivery of 172 ... 224 
 
 WATERLOO subscription funds, payments on account of, ex- 
 empted 88 ... 120 
 
 WATERWORKS, rule for estimating duty in respect of 60 ... 63 
 
 WESTMINSTER, qualification of commissioners for 10... 15 
 
 WHITEHALL Palace, qualification of commissioners for the 
 
 districtof 15 ... 18 
 
 WITNESSES, power to commissioners to summon 125 ... 173 
 
 And to administer an oath 125 ... 173 
 
 Penalty for refusing to attend or to be examined 125 ... 174 
 
 Clerks, agents, or servants may object to answer questions... 125 ... 174 
 Persons giving false evidence, or swearing falsely, guilty of 
 
 perjury 180 ... 232 
 
 YARMOUTH Great, appointment of particular commissioners for 5 ... 9 
 
 Qualification required 10 ... 16 
 
 YORK, county of, qualification of commissioners for the ridings 
 
 in the 10 ... 15
 
 INDEX TO BOOK IL— ASSESSED TAXES. 
 
 SCHEDULE (B.)— HOUSE DUTY. 
 
 Section. Page. 
 
 Annual value of dwelling house, house duty charged on 1 ... 261 
 
 Annual value of dwelling house to include offices, yards, gardens 6 ... 265 
 
 Armorial bearings, how affected by window duty, abolition of 5 ... 264 
 
 Assessed taxes, house duty to be denominated as 2 ... 261 
 
 Assessors of other assessed taxes already appointed to be 
 
 assessors under this Act 6 ... 264 
 
 Commissioners of inland revenue, bouse duty to be under the 
 
 management of 2 ... 262 
 
 Duties on windows and lights to cease from passing of this Act, 
 
 except as to owners 4 ... 263 
 
 House occupied by farmer to be charged at the rate of sixpence in 
 
 the pound , 6 ... 265 
 
 House occupied by innkeeper to be charged at the rate of sixpence 
 
 in the pound 6 ... 265 
 
 House occupied by private persons to be charged at the rate of 
 
 ninepence in the pound 6 ... 265 
 
 House occupied by persons exposing goods for sale to be charged 
 
 sixpence in the pound 6 ... 265 
 
 Market garden and nursery grounds not to be included in valua- 
 tion to house duty 3 ... 263 
 
 Penalties, pains, provisions, and penalties of former Acts in force 
 
 to apply to the other assessed tax duties, 16 and 17 Vict., 
 
 cap. 90 2 ... 262 
 
 Assessed tax duties granted in lieu of duties repealed 2 ... 267 
 
 Assessed tax duties (new) to be under the management of com- 
 missioners of inland revenue 3 ... 267 
 
 Index to Judges' Cases under this schedule vide commencing at 293 ... 408 
 
 SCHEDULE (C.) 
 On duties on maitre d' hotel, house steward, master of the horse, 
 groom of the chamber, valet de chambre, butler, under butler, 
 clerk of the kitchen, stable boy, or helper in the stable of 
 the masters, gardener, parkkeeper, gamekeeper, huntsman, 
 whipper-in. Kules I., IL, III, IV., V., VI. 8 ... 271
 
 Index — Assessed Taxes. 407 
 
 Section. Fag 
 
 Exemption. — 1. The Royal Family; 2 and 3. Offices in the army 
 and navy ; 4. A son or grandson of his employer under twenty- 
 one years of age ; 5. Persons cmplo} r ed in the room of other 
 persons training a military force ; 6. persons employed by a 
 licensed victualler to carry out beer; 7. Ostler at inns, &c- ... 8 ...274-275 
 to Judges' Cases under this schedule vide commencing at 325 ... 410 
 
 SCHEDULE (D.) 
 
 Carriages with four wheels drawn by two horses, by one horse, 
 
 by two ponies, and by one pony 8 ... 2*6 
 
 Carriages with two wheels drawn by two horses, or one horse, or 
 one pony 8 ... 276 
 
 Carriages of the above description kept for the purpose of being 
 
 hired, one half of the above duties 8 ... 277 
 
 Exemptions. — 1. Her Majesty; 2. A carriage licensed by com- 
 missioners of inland revenue ; 3. A stage carriage ; 4. A 
 carriage kept to be let for hire ; 5. Any waggon, van, cart, &c. 8 ... 278 
 
 Index to Judges' Cases under this schedule ride commencing at 333 ... 411 
 
 SCHEDULE (E.) 
 
 Horse used for drawing taxable carriage and riding 8 ... 279 
 
 Index to Judges' Cases under this schedule vide commencing at 314 ... 412 
 
 SCHEDULE (F.) 
 
 Horses used for hauling, ponies, mules, thirteen hands, &c 8 ... 280 
 
 Rules for charging (E.) (F.). — 1. Farmer; 2. Rector, curate, and 
 nonconformist clergy ; 3. Bailiffs chargeable at ten shillings 
 
 and sixpence, if only one horse be kept and used 8 ...281-282 
 
 Exemptions. — 1. Royal Family; 2. Husbandry horses ; 3. Persons 
 duly licensed to keep stage carriage; 4. Persons licensed to 
 let horses for hire ; 6. Horse dealers, for horse8 kept for sale; 
 7 and 8. Farm horse used occasionally for drawing burthens ; 
 
 9. Market gardeners ; 10. Brood mares, &c 8 ...283-284 
 
 Ditto ditto ditto ditto 8 ...285-286 
 
 Index to Judges' Cases under this schedule vide commencing at 350 ... 413 
 
 SCHEDULE (G.) 
 Dogs, whatever description, chargeable at twelve shillings each... 8 ... 287 
 Exemptions. — Dogs belonging to the Royal Family ; 2. Dogs 
 
 under six months old ; 3. Kept in care of sheep and cattle 8 ... 287 
 
 Index to Judges* Gases under this schedule vide commencing at 354 ... 414 
 Index to horse dealers' Judges' Cases under this schedule vide com- 
 mencing at 356 414 
 
 SCHEDULE (I.) 
 Hair powder, for every person using 8 ... 287
 
 408 Index — Assessed Taxes. 
 
 Section Page. 
 
 SCHEDULE (K.) 
 Armorial bearings, if the persons using, charged with a four 
 wheeled carriage, drawn by two horses, £2. 12s. 9d., if less than 
 
 two horses, 13s. 2d 8 ... 287 
 
 Exemptions.— General Schedule (M.) Rule, Schedules (C), (D.), 
 
 (E .), (P.), (G.) 
 
 Index to Judges' Cases under Schedule (K.) vide commencing at 362... 415 
 
 INDEX TO JUDGES' CASES. 
 
 HOUSE DUTY. 
 14 and 15 Victoria, cap. 36. 
 
 Page. 
 
 Apartments in militia barracks 293 
 
 Annual value of house 293-294 
 
 Annual value of mansion 294 
 
 Annual value under lease 294 
 
 Annual value of farm house 295 
 
 Baptist college, Regent's Park 295 
 
 Board of trade 295 
 
 Building in different tenements 295-296 
 
 Chambers in inns of court 296 
 
 Chaplain's house, lunatic asylum 296 
 
 Charitable institution, apartments in 297 
 
 County lunatic asylum 
 
 Claims of parties to have assessments reduced from ninepence to sixpence. 
 
 Articles exposed for sale 
 
 Auctioneer 
 
 Builders and carpenters 298 
 
 Bankers 298 
 
 Cabinet maker 298 
 
 Cab proprietor 
 
 Coach painter's shop 
 
 Coal dealer and coal seller 299 
 
 Coffee shops 299 
 
 Coffee shop and chop house 299 
 
 Draper 300 
 
 Draper and tea dealer 300 
 
 Eating house and coffee shop 300 
 
 Farmhouse owned by tenants 300 
 
 Farmhouse occupied by solicitor
 
 Index — Judges' Cases. 409 
 
 Page. 
 
 Farmhouse occupied by landowner 300 
 
 Law stationer 301 
 
 Newspaper office • 301 
 
 Nurseryman and florist 301 
 
 Private house, factory in 302 
 
 Ribbon manufacturer 303 
 
 Rooms furnished in which lace is exhibited for sale 303 
 
 Shoe warehouse 303 
 
 Silk manufacturers .' 303 
 
 Stay maker 304 
 
 Surgeon, druggist, and apothecary 304 
 
 Tea dealer 304 
 
 Temperance hotel 305 
 
 Undertakers 30o 
 
 Veterinary surgeon 305 
 
 Wine merchant ■ 305 
 
 Coach-house and stables 305-306 
 
 Deduction for garden and land 306 
 
 Deduction for part of house underlet 306 
 
 Dispensary 306 
 
 Farmhouse, annual value of 307 
 
 Farmer and slater 307 
 
 Governor of gaol 307 
 
 Ground rent claimed to be deducted by tenant 307 
 
 House partly furnished in charge of servant ■ 307 
 
 House for selling goods in 308 
 
 House, the portion of, used as warehouse, &c, claimed exemption for 308 
 
 House for business purposes only , 308 
 
 Houses assessed according to gross estimated value to poor rate. 
 
 Houses assessed, poor rate stated 309 
 
 Houses assessed at higher amount than rated to the poor. 
 
 Rateable value stated 310 
 
 Houses assessed according to the amount of rent paid. 
 
 Houses assessed, rent stated 311 
 
 Houses occupied by owner 311-312 
 
 „ 313 
 
 House owned by Her Majesty 313-314 
 
 House and cottages under lease 314 
 
 House and an adjoining hotel under lease 314 
 
 House let with fixtures 315 
 
 Land occupied with house 315 
 
 Landlord paying the tenants' parochial rates 315 
 
 Literary and philosophical society 315,
 
 410 Index — Judges' Cases. 
 
 Page. 
 
 Literary and scientific institute 316 
 
 Livery stable keeper 316 
 
 Lodge, servants' offices 316 
 
 Mechanics' institutes 316-317 
 
 Metropolitan association 317 
 
 Model lodging-houses 317 
 
 Offices of solicitor, part of dwellinghouse 302 
 
 Outbuilding at the back of public-house 318 
 
 Police-station occupied by sergeant 302 
 
 Post office, apartments in 302 
 
 Premises sub-divided and sub-let 318 
 
 Property depreciated to a less amount than the rent paid under leases. 
 
 Rent and annual value stated 318-319 
 
 Public-house and brewery 319 
 
 Rectory house, property tax and poor rate stated 320 
 
 Rent less than gross poor rate 320 
 
 Rent fixed to avoid duty 320 
 
 Rent nineteen pounds nineteen shillings 320-321 
 
 322 
 
 Royal academy, London 322 
 
 Royal family 322 
 
 Shop used for trade only 322 
 
 Shop and warehouse used for trade only 323 
 
 Shop, part of, underlet 323 
 
 Stables and gardens included in assessment 323 
 
 Tenant paying the land tax 324 
 
 Town halls 324 
 
 Warehouse and wareroorns 324 
 
 Workshops of coach-makers 325 
 
 Workshops, showrooms •••• 325 
 
 Warehouse used solely for trade 325 
 
 Wolverhampton, rooms in corn exchange 299 
 
 CASES UNDER SCHEDULE (C.) 
 
 SERVANTS. 
 
 Dissenting clergyman charged for servant 325 
 
 Colleges, male servants acting as bed makers 326 
 
 Farmers' servants, masters being charged for carriages 326-327 
 
 Gardener 327 
 
 Gardeners, under 327-328 
 
 Horse dealers' servants 328
 
 Index — Judges' Cases. 411 
 
 Page. 
 
 Huntsman's servant 328 
 
 Inmate of workhouse as servant 
 
 Labourer employed as coachman 32!) 
 
 Livery stable keeper, servant to 
 
 Mine agent charged for servant 329 
 
 Ostler charged as servant 329 
 
 Ostler as boots at an inn 329 
 
 Owner of brougham 329 
 
 Owner of carriage charged for another person's servant 329 
 
 Persou employing the assessed servant of another 330 
 
 Police -constables employed as grooms 330 
 
 Post office contractor charged for servants 330 
 
 Riding master employing servants 331 
 
 Servants under eighteen years of age when hired 331 
 
 Servant cleaning a pony and carriage ;>, 31 
 
 Servant to look after van 331 
 
 Shop boy cleaning boots and shoes 331 
 
 Servant to surgeon 332 
 
 Tradesman, employment of a boy by 332 
 
 Trainer, servant employed by 332 
 
 Waiter to licensed victualler 332 
 
 Waiter employed only part of year 332 
 
 Waiter occasionally employed ■ 333 
 
 CASES UNDER SCHEDULE (D.) 
 
 FOUR-WHEELED CABEIAGES. 
 
 Baker , 333 
 
 Builder's spring cart used solely in trade 333 
 
 Builder 333 
 
 Carriage builder charged for hackney carnages, claim of exemption omitted 333 
 
 Coachmaker using carnages privately kept for sale 334 
 
 Hired carriage used, but not hired by year 334 
 
 Horsebreaker charged for carnages 334 
 
 Innkeepers using licensed carriages for private purposes 334-335 
 
 Licensed hawker claiming exemption for trade van 335 
 
 Manufacturer claiming exemption for a carriage used in trade 335 
 
 Postmaster using licensed carriages for private purposes 335 
 
 Riding master using licensed carriages for private purposes 336 
 
 Railway company for carnages used on a branch line 336 
 
 Town traveller claiming exemption for carriages 336 
 
 Van for conveying race horses 336 
 
 Vans, exemption claimed for 336 
 
 Wine and spirit merchant, an Oxford cart 337 
 
 ■
 
 412 Index — Judges' Cases. 
 
 Page. 
 CARRIAGES WITH TWO WHEELS. 
 
 Auctioneer, carriage used by daughter 337 
 
 Carrier having an excise license 337 
 
 Civil engineer, exemption claimed by 337 
 
 Claim of exemption for two wheeled carriages 337-338 
 
 Constables cart used for taking prisoners to gaol 338 
 
 Covered carriage used for going to church 338 
 
 Draper, who was also an itinerant preacher 338 
 
 Dog-cart used by shoemaker in trade 339 
 
 Drillman, exemption claimed by, for a spring cart 339 
 
 Farmers, carriages used by 339-340 
 
 Furniture broker, exemption claimed by 340 
 
 Gig and pony kept for a short time and used only with a view to sale 340 
 
 Hawker, licensed, exemption claimed by, for carriage used in trade ' 341 
 
 Innkeeper and postmaster using licensed carriage for private purposes 341 
 
 Letter carrier, exemption claimed by 341 
 
 Livery stable keeper, exemption claimed by 341 
 
 Old gig used by farmer in conveying milk 341 
 
 Police-officer, exemption claimed by 341-342 
 
 Postmaster, using a licensed carriage for private purposes 342 
 
 Police-office contractor, exemption claimed by 342 
 
 Poultry dealer receiving money from persons riding in his carriage 342 
 
 Riding master using a gig when seeking orders 342 
 
 Schoolmaster, carriage used by a 342 
 
 Trade, carriage not used solely for 343 
 
 Tradesman having a carriage in which he gave his child a ride 343 
 
 FONY CARRIAGES. 
 
 Pony carriage with two wheels drawn by two ponies 343 
 
 Pony cart used by a farmer 343 
 
 Tradesman and collector of taxes 343 
 
 Tradesman using a carriage to go to church 344 
 
 Veterinary surgeon, exemption claimed by 344 
 
 Yeoman, exemption claimed by 344 
 
 CASES UNDER SCHEDULE (E.) 
 
 HORSES. 
 
 Bailiff to a nobleman claiming to be chai-ged at 10s. 6d 344 
 
 Builder claiming to be charged at 10s. 6d 345 
 
 Butcher claiming to be charged at 10s. 6d 345 
 
 Civil engineer, exemption claimed by 3-io 
 
 Clergyman who kept a riding horse and pony, claiming to be charged for 
 
 the former at 10s. 6d 345
 
 Index— Judges' Cases. 413 
 
 Page. 
 
 Farmer (gentleman) claimed to be charged 10s. 6d 345-346 
 
 Farmer riding husbandry horses indiscriminately, claimed to be charged 
 
 at 10s. 6d 346 
 
 Farmer using a second horse for riding 346 
 
 Farmer using two horses 346 
 
 Farmer using a horse and pony for riding 346 
 
 Farmer riding husbandry horse to market 346 
 
 Farmer riding a horse to rent audit 347 
 
 Farmer and contractor claimed to be charged 10s. 6d 347 
 
 Farmer riding more than one horse claimed to be charged at 10s. 6d 347 
 
 Hawker claimed to be charged 10s. 6d. for horse used in taxable carriage 347 
 
 Horse dealers claiming exemption for those ridden which were kept for sale 347 
 
 Horse driven in a gig used as a break 348 
 
 Horse used only once 348 
 
 Husbandry horse used in carriage to drive to church 348 
 
 Innkeepers using licensed horses for private purposes 348 
 
 Police constable 348 
 
 Postoffice contractor 348 
 
 Post master riding a horse included in license 348 
 
 Relieving officer and farmer 349 
 
 Riding masters, exemption claimed by 349 
 
 Seedsman, exemption claimed by 349 
 
 Shipowner and farmer riding two horses 349 
 
 Solicitor and farmer claimed to be charged 10s. 6d. for riding horse 349 
 
 Sergeant of militia claimed exemption for one horse, and to be charged 
 
 10s. 6d. for the other 349 
 
 Tradesman giving a ride to persons in his business carriage, claimed to be 
 
 charged at 10s. 6d 350 
 
 Veterinary surgeon claimed to be charged at 10s. 6d 350 
 
 Yeomanry, members of, exemption claimed by 350 
 
 CASES UNDER SCHEDULE (F.) 
 
 HORSES USED IK TRADE OR HUSBANDRY. 
 
 Corn dealer, horses used in trade and husbandry by 350 
 
 Country tailor using husbandry horse in trade 351 
 
 Cowkeeper and milkman, exemption claimed by 351 
 
 Dairymen, exemptions claimed by 351 
 
 Farmer and limeburner, exemption claimed by 352 
 
 Farmer using pony in a pony cart 352 
 
 Farmer using a pony for riding 352 
 
 Farming horse employed for serving mares 352 
 
 Gentleman charged for two farm horses used in drawing fuel to residence 352
 
 414 Index — Judges' Cases. 
 
 Page. 
 
 Horse not used but merely exercised 352 
 
 Horse used for hauling peat to market , 352 
 
 Horse used in a four-wheeled van 353 
 
 Husbandry horses used for hauling fuel to mansions 353 
 
 Mules used by the Duke of Beaufort for hauling coal 353 
 
 Schoolmaster using pony in spring cart 353 
 
 CASES UNDER SCHEDULE (G.) 
 
 DOGS. 
 
 Claim of exemption for, used in care of sheep and cattle, &c 354 
 
 Butcher's, claim of exemption by - 354 
 
 Cattle dog, exemption claimed for 354 
 
 Claim of exemption of sheep dog by tradesman .... 354 
 
 Dog given away 354 
 
 Dog kept to protect land from cattle 355 
 
 Dog kept by person who was not the owner 355 
 
 Farmer, claim of exemption by 355 
 
 Farmer keeping six cows, exemption claimed by 355 
 
 Farmer using dogs for churning 355 
 
 Greyhound 356 
 
 Labourer who dressed deceased sheep, exemption claimed by 356 
 
 Superintendent of police, exemption claimed by 356 
 
 CASES UNDER SCHEDULE (H) 
 
 HORSE DEALERS. 
 
 A railway earner receiving no commission, exemption claimed by 356 
 
 Buying and selling but never making up horses for sale 356 
 
 Buying for a neighbour 356 
 
 Cattle dealer buying and selling colts *. 357 
 
 Cattle jobber buying and selling horses 357 
 
 Carrier baying and selling horses 357 
 
 Farrier buying and selling horses 357 
 
 Farmer attending fairs and buying and selling horses, &c 358 
 
 Farmer and cattle dealer buying and selling horses 359 
 
 Farmer buying and selling hunters 359 
 
 Innkeeper having ceased buying and selling horses 359 
 
 Innkeeper selling horses for 'other persons 360 
 
 Innkeeper and horsebreaker, exemption claimed by 360
 
 Index — Judges' Cases. 415 
 
 Page. 
 
 Innkeeper and farmer buying young horses in the spring 360 
 
 Livery stable keeper selling on commission 360 
 
 Licensed dealer (men employed by) to buy and sell 360 
 
 Livery stable keepers taking in horses for sale 360 
 
 Party residing in Ireland selling horses in England 361 
 
 Postmaster buying and selling horses 361 
 
 Son assisting his father to buy and sell horses 361 
 
 Veterinary surgeon buying and selling horses 361 
 
 Veterinary surgeon buying and exchanging horses 362 
 
 CASES UNDER SCHEDULE (K.) 
 
 ARMORIAL BEARINGS. 
 
 Crest on plate not that of the owner 362 
 
 Seal with a family crest 362 
 
 INDEX TO BOOK El— LAND TAX. 
 
 Assessors of land tax, their appointment and duties 363 
 
 Collectors of land tax, their appointment and duties 364 
 
 Commissioners of land tax, their appointment, qualification, and duties ... 364-365 
 
 Persons and the nature of property chargeable to the land tax 366 
 
 Persons exempt from the tax 367 
 
 Manchester : A. Ireland and Co., Printers, Pall Mall Court.