The British Press; or, Morning Literary Advertiser. — London, England, 1806-04-14 00:00:00

THE NEW INCOME nfix DILL. It ISTANCE OF Tll l / 4 ' SILI. AS A:AINDFO Ile THE COM Ail I EF::: FUR GRANTING To lila MAJESTY nits ADDITIONAL RATES AND DUTIES ON A It ISIISC. 11105! FROPEATT, Pitll.ll - TRADES, •1411 , :at•T set / els. After repealing the AR of ;he 43d of the King, the Bill enuas, that duties to the .mount of double dime imposed by that AA, eherged and pid front an 4, after the Ste of April, teed ; namely, two shillings for ev.ry twenty shillings of annual profit derived from lan •ed property, professions, trades, Annuities, pensions. Ste.; ant for houses And lands charged in resee • of the occur trio.• thereof, the suth of one . sltulli g and sixpence in England, and dew AilLng iu Sco , iand. The Commissioners for the general purposes of the late Aa, aging as such for the yeei immediately preceding the commencement of this Aft, may con tlnue in their;stfEce-, if Limy chute. Slew Commis sioners are to he e t c• n front the Commis.: niers of Land Tax, at a general meeting convenes: by She riffs. Persons to be qualified to ad as Cnmtnissio'sers for counties, muse possess a eleir lucerne of .2'../Ois. year, derivable front lands or houses; or he pose sessed cif personel t stet, • id the value of 50001. ; or be the eldest son of s• me person rem shall he seized of a like estate of 'Mice the velee. A motets of the queTificetion i•t lands to be in the county. F cities, (owes, 'Mt b o roughs, the qu ilifica•ion of a Commissioner is the poesessien of half the property required fos'a Commissii ner of a county. Additional Commissioners are recpared to possess an e,tate of h ill the value recpiirea for a Commis sioner for general pm pates. Provided always, and be it further enesfted, that nothing herein cunt-ined smell he construed to re quite any qaelificetion of a Commissioner in the distrh, of the palaces of WHi hall and St. James, Westminster, for airy Office wh • shall have here- Solute acted or may hereener ad as a Commissioner tOr putting in excution the said 1..a..d lax Act in the said sus rift, 0. cr than the possession of their respea ; nor in ante shir, r stewertry in aro la. i s :or a .y prov •st, b tithe, D an cf tre.t r'r, m •ster of the en .thanes company, or e t. ea u vet of ese trades, for the time being, of aey Hire; tar 1 . in 5- 'and. DOT A• y Willie, for the time bein , a y h of regality or barony, in S od tad.., • •••• • s i r the time being, on Lie see ral t • i • •; _es tonexed to us- crown. by aim . ad pissed in the • enty-fifth year of his let.. I;.jesty King George the Second, wh o s h e ll b e re . tredevely aepain eJ Commissioners for executi g cite said Land *lax Aab in any shire or cewartry :Scotland. All ads which may be done by any Commis ;Meets, may he doi e by any two or more of them, or by the major part of such Commissioners, where more than two shall be present; and no fee, reward, sit try, pay, or compensation shell he demaedei, allow,. I, paid, or taken by any such Commissitt 'et, on any pretence whatev.r. The Governor and Direaors of the Company of the Bank of England, in respell of the annuities ray ,hle to ti.e sold Company at the receipt of Ex enever, cometeely called Bank Stock; the Direc tors or the United Company of Merchants cf Eng land, trading to the East-Indies, in reaped of the eimuities payable to the said Company, at the said receipt, commenly called East India Stock ; and the Governors and Direftors of the Company of Mer chants trading to the South Seas, in respell of an nuities payable to the said Company, at the said re ceipt, commonly called South Sea Stock, or any three or m-re of them respeaively, shall resped ively be Como i.siorers lot the general purposes of this aet, so fa es r. s e eds the duty on such annuities, and the profits attached to the same. and divided amcreest the several proprietors, and shall resped ively have autho. ity, as such Commissioners, to ex ercise all the powers of this ate, in relation to the duty to be charged on such annuities and profits at tached to the same; but, nevertheless, separate and distina from the amount of any other annual pro fits and gains in respell of the trade and commerce or business of such Companies respeaively, over and above such dividends and profits attached ;here to, and divided as aforesaid ; and the proper officers or persons employed in the payment of dividends on such annuities, and profits attached thereto, and divided as aforesaid, are tespeCtively hereby autho rised to -min and deduct, out of such dividends end profits, a proportionate part in respell of the duty so assessed, except in suelt cases where a cer tificate of exemplios or silt ttement shall have been granted to the party entitled to any such dividends ..r ptofiee, in which cases the excess of the duty so tecssed, over and above the sum allowed by such certificete, and no more, shall be so retained and de dueled ; and such ofilcer and person aforesaid, and all others employed on behalf of the said com- T•aslies, and the Governors and Directors thereof e•espeflively, is and are hereby indemnified front such deditetions, and the persons demanding such dividends or profits are hereby required to al low such deduCtioes on the receipt of the residue of such dividends or profits, anti shall give ac quittances toe the same, as if die whole of said divideeds will profits had been paid to them re speCtively ; ind such Commissioners shall have au tenrity re use, exercise, and apply all the powers of tem Act as ereeetually as any other Cepsmissiuners SIC hereby auteorizet.l to use, exercise, nr apply the sinie, so far as the same relate to the said last-men tioned duties. file same persons who shall act as Commis sioners, in respell of the Annuities payable to tha ternpany of the husk of England, shall have au thority to Imes. the said Company for and in respect of all and eve, y the ptofits of the said Company Imr e sle by this A 3; and the said Governor and Company shall came the sum assessed co be paid so:, , His Majesty's recent of the Exchequer t and no o her Commissimiete shall duet:ere in the assess reents of profits belonging to the SADIII Company. The same persons who shell act as Commissioners 43 list aforesaid, shall also be ennimissioners for the Purenses of assessM4 and charging the said duties es annuities, dividends, a n d shares of annuities payal.le oat of the men.. of Great Britain, to any P ts^:i corporations or companies what ever, sad weich shall have been entrucci to the Wel se:pedive Companies of the Bank of Enslend, East India rnd South Sea emit/sallies, for payment 'under the regulations of this ed. lh rented of the duties hereby granted on an nee ies, payable at the Exchequer, ct•inmoniv called Exchequer Annuities, whether for lives or years, wr depending on survivorship, die same ('nmm sinners woo shall aCt in in:laden to pensions payable by t - li. Majesty at the said Exchequer, as hereinafter men tin eJ, shall also be Commissioners for ordering, raising, levying, and pry :lig the several sums made payable on such Exeheqii,r Annuities, and shall have authority to exricise all and every the powers of this ad in relation to public annuities, and to retain and stop the duty p.iyable thereon, in like manner as is hereinhefore directed with regard to Balk Stock or South Sea Stock. Every prison entrusted with the payment of An nuities. er any dividends or shares of Annuities pry_ able oat of the public revenue of Ireland, or of any foreign State. to an y person or persons, corporations or c impanies, in Great Britain, or ading therein as agent, or in any other charaCter before described, shall, without turt;;er notice or demand thereof, de liver er cause to be deliveted in.') the office for Taxi s at Somerset House, Middlesex, an azcount, in wri.ing, con . aining their names and residence, and a description of the Annuities, Dividends, and Shares entrusted to them fur paymen , *toile one Calendar month after the same shall have been re quired, ny public notice in The Londm crazette ; and also shall, on demand by the Impeder authorised as aforesaid, de:ll , er or cause to be delivered to him, for the use of the said special C omm i ssioners, t h e like accounts of the amount of Annuities, Divi dends, and Shares payable by them respectively, as is nefore required to he deivered by the persons and cut porations entrusted with the payment of An nuities, Dividends, and Shares, payable out of the Revenue cf G,eae Britain ; and the special Com missioners aforesaid shall make an assessment thereon subjed to diminution on occasion of any exemptions to be ailowed by the Said Special Commissiorers. giving ravice of the amount thereof to the respec tive ?arsons entrusted with such last-mentioned payments, who shall respectively pay the duty on the said annuities, dividends, and shares, at the rate before prescribed, on behalf of the persons, corpo rations, aid co noaaits entitled unto the Sant, out of the ivories in their holds, and they shall be ac, %aimed of seen payments in like manner ; and the rte pineeedings. hi AU respect., shall he had under the said Spectal C as is before di reeteu in re . .;,eet of adnuitie, payable out of the public revenue of Great lirit.,ia : provided always that the persons entrusted weft such payments, shall, lions time to URIC, pay the duty so assessed thereon into the Bails of England, to the said account of " Danes cha ged ru purivanee of this AO." and shall be AnStVer...le for such payment ; and which duty asse.sed shad, in default of such payment, be recoverable agatost tie persons ..!tatrasteti with such ; mer ts, as other duties charg uon the , Jr , ties may lie - t.oveleu ..g.Ainst (hem ; end it Any Per ' Ina, or p,.-sr, s, entrusted with the payment of any such last-mrationed annual s, or any divid inds or shares thereof, in tne manner herein memioned, or deli og the, tin as agent, r its a y ther charadcr be fore described, shall ne.gled or rettise to deliver an account of his name and teadence in the manner herein dire fed, or after deinand snail neglect or ;e -' fuse to deliver an account, as atoms rid. el the amount of such Arun:ides, dividend., and shares, as he or they is or are entrusted with the payment of, or in the payment of which h e or t h ey s h a ll ad as agent, 4 or in any other charatner before described, he or they shall forfeit the sum of 1001. over and above the duty chargeable on such annuities, shares, or di vidends. Commissioners for the Duties on Offices in the Public Diaartments to be appointed by the principal Officers belonging thereto. The Speaker, and the principal Clerk of either House of Parliament, the principal or other Officers in the several counties palatine, and the duchy of Cornwall, or in any Ecclesiastical Court, or in any inferior Court of Justrce, whether of Law or Equity, or Criminal or Justiciary, sir under any Ecclesiastical Body or Corporation, whether aggregate or sole, throughout Great Britain, shall appoint Commissioners from and amongst the persons executing offices in either House of Par liament, or in their respeflive departments of office ; and the persons so appointed, or any three or more of them, not in any case exceeding seven, shall be Commissioners for smearing this AB, and the powers therein contained, in relation to the 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 transmitted to the Office for Taxes, or to the Barons of the Court of Exchequer in Scotland respeflively, within the time herein limited : provided always, that where no such appointment shall be made of inch last-mentioned Commissione: s before the expiration of the time limited by this Al,f the Commissioners far executing this Aa. is relation to the duties on lands and tenements, shall. in their several distriifs, on due notice of such default in the manner herein dire Bed, also execute this Aft in relation to the duties on such offices or employments of profit ex ercised within the same distrids respedlively. Ti it Mayor, Aldermen, and Common Council, or the Bailiffs and Capital Burgesses, or the principal oSit:er s or miin.'rers, by whatever name they shall be call, d, of eVely corporate city, borough, town, or place, and of every Cinque Port throughout Great Britain, or any three or more of them, not in any case exceding seven, shell be Commissioners for executing this A.% and the powers therein con- Woad. in relation to the puulic offices or employ ments of profit its such City, Corporation, and Cinque Port, and its every Guild. Fraternity, Com pany, or Society, whether corporate or ,not corporate, within such Qty. Corporation, or Cinque Port. Any suhje!t of His Majesty, whose ordinary resi dence shah have been in Great Britain. and who shall have departed from Great Britain. and gone into any parts beyun I the sera, for the purpose only Of OCC4, iiialresrdenie, at the time of the execution of this Au. shall be charged as as wally resident in Great Britain. Any person whn shall depart from Cleat Britain, after claiming esc,ripti.in as a temporary resedent, and shall again return to Great Britain ..re the filth !ay of April next, ale.- such chum wade, shah be charge-151e to the said dimes as a person residing in Great Britain, for the whole of the yea's' in which u •Ii claim shall have (Teen made. Where any person, being trustee, agent s or re. ceiver, ginirdian, tutor, 'curator, or committee of in for :tny p-r >on or persons, shall he assessed as here in:non :nominated, in reaped of such person or per sons ; or where any chamberlais, treasurr'r, or other ()Meer of any Corporation, Company, Fraternity, or Society shad he so assessed in roped of snot Cot ation, Company, fraternity, or Society as afore said, then and in every such tine it shall be lawful for every pi- rsen or persaus who shall he so assessed, by and oat of the money which shall come to his or her hands as such trustee, agent, or receivur, guar dial), tutor, committee, or curator as aforesaid, nr as such chamberlain, treasurer, clef k, or other pale cer, to retain so non-h and such part thereof, from time to time, as shall be sufficient to pay such asses. meat. Every officer of any Corporation, Company, or Society, nut otherwise to be charged as aforesaid, snail prenare and deliver a statement of the progts and gains to be charged on such Corporation, Com pany, or Society ; and such estimate shall be made on the amount of the annuat profits and gains of such Corporation, Company, or society, before any dividend shall have been made thereof to any other person or persons, corporations or companies, having any share, right, or title in or to such profits or gains ; and all such other person or persons, and corporations or companies, shall allow out of such .dividends a proportionate deduction in respell of the duty so charged ; provided that nothing herein before contained shall be construed to require in such statement the inclusion of salaries, wages, or profits of any officer cf such Corporation, Frater nity, or Society, otherwise chargeable under Ors Ad: Provided also, that the statements of the se vet ai Companies of the Bank, East India, and South Sea, shall be made exclusive of the dividends, and the profits attached thereto, and to be divided amongst the proprietors of the respective cocks belonging to such companies. Persons neglecting to deliver iists within the li. mi.ed time, to pay a penolty, not exceeding 201. and to hsve the encteased duty added to the as sessment. The occupier or occupiers of any lands, tenements. or heritages, being respcdively tenants of the same, and paying the said duties, shall deduct so much thereon as a rate of 2s. for every 'lost of the rent payable to the lantilord or landlords for the time being, would by a put proportion amount unto, which sums shall be dedaned out of the first pays meat thereaf,er us be made on account of rent ; and the receivers of .His Mnjnsty, Lis heirs, and socces sors, and all landiords, both mediate and :mme slfase, their respedive heirs, execurors, administra. tots, and assigns, and their respenivs agents, shall allow such ateduetions and payments - upon revnipt of the residue of the rents. Inspedors and Surveyors making vexatious sur. charges shah forfeit a sum no: exceeding 501. to be recovered by adios of debt. The stock of friendly societies, of charitable insti lotions, at funds in the name of CommiSsleners of toe National Debt, of stock in the name of the treasury, and of profits arising from any dividends, minutties, hoita file belongi ig to any person not being a • übj B Oa H's Majesty, and not beingnesi. dent within His Majesty's dominions, shall be ex empted. Persons falsely pretending that stock is the pro party of foreigners, to forfeit SOUL and treble the duty. Commissioners for general purposes may call upon the party to verify their answers on examina tion upon oath, and may summon witnesses, Mid ex amine them upon oath. In all cases where any salaries, fees, wages, or other perquisites or profits, or any annuities, pea sions, or stipends, shall be payable at the receipt of the Exchequer, or at any public office, or by any offi cer of His Majesty's honsehold,or by any of His Ma jesty's receivers or paymasters, or by any agent or agents employed in that behalf, then and in every such case, the duties chargeable under this ad, in re-' sped of such salaries, fees, wages, perquisites, or pro. fits,or in respect of such annuities, pensions, or stipends, shall be detained and stopped out of the same, or out of any money which shall be payable upon such salaries, fees, wages, perquisites, or profits, or upon such annuities, pensions, or stipends, or for the ar thereof, whenever the same shall happen, and be applied to the satistadion of the duties out such offices or employments, or on such annuities, pen sions, or stipends respectively (not being otherwise paid) in the manner directed by this Ad ; and when, ever the same, so payable, shall be assessed by the Commissioners for General Purposes, in their re. spedive districts, they shall transmit an account of the amount of the duty assessed, to the Exchequer, or office where the sante are payable, in order that the amount so assessed, may be there stopped or de tained. Duty charged upon the Principal in an office upon salaries paid to his clammy or eke k, to be deductinl out of such salaries. Payments on receipt of sa laries, &c. or in passing accounts, or upon the re ceipt of pensions, to be deduded. Assessors to have access to documents, and may require returns. Deputies to pay for Principals where they are in the receipt of the profits. Officers receiving salaries or fees, to be ansvverablefor duties. Every person whose annual amount of income. estimated according to this A.l, shall be less than one hundred pounds, and who shall be assessed to the duties charged en the properties or profits de scribed in the schedule of Particulars contained in this clause, or any of them, or who shall be liable to the payment of duty by way of dedultinn in respell thereof, shall be entitled, on prneing as hereinafter mentioned, toot such income doth not exceed fifty pounds, to be exempted from the payment o f th e duties charged, or such of them as shall have been sharked on the pop-I - ties or profits so decried in the said Schedule of Particulars, or anv of rl e n, and from all payments by way of de du'lion in respell thereof as aforesaid ; and us all Cases where such in. come shall exceed fifty pounds, and shall be less than one hundred pounds, such person shall be en tuttv4l to an allowance out of the duties charged on the preperties or profits so described in the said Schedule of Particulars, or any of them, or payable in respell tiiereof as aforesaid, at and after the rate of two will/jogs for every twenty shillings, by which the income proved and allowed a.:coe' -. , . . • .. • • Ad, shall be less than one h un d re d pounds, amd iti that propostinn for any lesser sn:n rl.”, tw-iv v !ire,,'provided th.it the duties chiarged on :the perties or profits so JescribiA or Fray-Aar in resold!' thereof as Afores.id, shall be sufficient for toot ptir ;sose, and so far as the•elid allowance can be satii ied out of the said duties. And in order that due provision mty be mot* for grasiting the exemption and allowances in thii afl einh wised, be it limber enael Celt every per sen el:toning such exemption or allowanees, as mord said, in res;seel of the dies to In asses d opor: hint or her. shall, within 'hr time limited by this me, tor making returns f the duty C l / 4 1111C4hle as dti cited by this act (or witfiii such 'o:ther tame as (fie sa•d i.:nmtnicsi.iliers shall, tor special colic assiru J , al: low) delivei or cause to be de:it's:red to the sale, of or assessors of the parish or place where such elaireb ants shall reside, and not C:sea•here, except a. rielo lather is mencitensla declaration in veering. sigiied by him or her, of his nr her intennote to claim soca exemption or allow tines. ' Claims to abatements to be edified on oath, if required. ' ,Parish to be answered.. for collesi wt. Persons removing out of a perish or place, Wit** out first discharging the assessment, or not sexy eafficient goods to satisfy the smear, to Brien twenty p• unds. kersocs giving false evideece, or sw •aring falsely: . liable to the penalties of pet jug y.. Persona guilty of fuegesg , or alterine certifieuuse or receipts, gives under thiLdlet, to be Ira, spotlit for a tern] of 14 Tears, : Voluntary cono:buttims may be rece:ved at the Bonk. Bank to open an account with the Treasury. Ti:a assessors •and eteleftors to have tens pence in the pountion the money of the said darns ~ a id to the Recteisrad4ienerel, same to be divided among them fest Met trouble, and the Clei k of the is."ense mis•ionemsej have three pence in the pound of sec monies. • ne LiTtaAtir HUAI. • On Friday, we made at eatraii,from a pensphlet a jest pukl.shed, entitltde ss An /Arne, / into the Shah ef Mahon." which was first injudiciously paged siff by the Editor of The Afensitair Climate!.; i hep, falsely stated to bare been received from the " reign ()Mee ;" and, lastly. said to have been writ.- ten by Lo f st and, previous t o p u bl icat i on . read wi!h. apereoation,.by Itf- s Tu suppose that the illestrious nealiteaff.altpuld suite, and the sage St:nes:um Could appr‘lye.ol a party pamphlm, which, hastily siftitie?se ahounde with false Enslielsy is frattglit with contemptible political reaponfm, and common. plaeU Nesvapiyagjetejligence ; ;abler. the author. cf atilicle triumphs in the slie.cess of our enemy s'acpseciatet and slights the assistance of Russia ; repre4er.ts .our co.p.ution such a cogs of huntiliation , mto induce dee;) despair; ' . who, am a word, ' rums France to' the h'ieh - est 'pinnacisa,taf grandeur, and sinks England to the lowest stage of depression; requires aodegree of credulity ape . of hlinsinets, that could, it 'sliould seem. he oaly tog - .J i s the in ist profound ignorance. We have thot! .. .ha it necestry, thus promptly to ex p ose t hi s ar :osi don, because it is calculated- to be extremely Ur jui iota; to our A Imiuis•ration ; and, fuviser, warn the public :not to be misled by• 7 lll:viditals, who are suppaied to possess confidential iofierma tion from our Statesmen; but to rest .assure I. th a t they are a; bli.id as their brethren To tee Lond.os Citizens, we particularly recommend, tto put any ti ust in the political intei.igeuc • it !hose, wow interest it may be to raise o. depress the Funds. The part of it whi Is we seltßeJ Fr.day, eats hornless ; but we thrills ;hese tebservatiors nes e• any. lest the ;notice sshich we took of it, should be con strued iota an approbat'ion of the stri oar. AD.VIRAL SIR ANDREW 4117rNELLog 01 Saturday, we received, vie Portsmotrih, let ters and papers from Bermuda, of the 9d ult. TAe Game of the Ist, contains the following articl . On Wednesday last, after a short iiness, dvd. Admiral Sir Andrew Mitchell, K.B. late Com mander-in-Chief of the squadron upon the American station. He was buried this day with military honours. The fennel procession (cousisting of his Excellency the Gnvernor and Council, the Captains and Of rers of the squadron. the Corporation and Geatlemen of St. George) moved at half past eleven o'clock, front the Admiral's house to the church, through twn lines, formed by the Royal Artill:ry, Royal Fireileers, Royal Marines, and St. George's Militia, the , 'tree lest of whom, after the processioet had reached the church, took post, and formed an open column of fe - divitions, in the rear of eleven field-pieces, upon the town parade. At the MA ment of interment, three founds were fired from the field-pieces, by the detachment of Royal Art B l- The grenadiers, and bend of music of the Royal Ft:sneers, trecedral the funeral procession. while moving to the church ; during the whole of which time, and the burial service, minute guns were firing from the different ship. or the sqi.e.i.t.n. His great and unwearied attention to the offi ers and seamen, while under his command, was well known ; his humanity was peat g he was univer sally respelled, not only by the offieers and seamen, but by every person who knew him. 'llse cern mend of the squadron devolves upon 9eptain Ss reelord, of His Majesty's ship (", , inhf.aN.' Sir An drew Mitchell had 'hewn Hmself a h ave and ex cellent oificar; his ltss is, therefore, a public one.— He was made Captain in the year 5778, a Rear Admiral in 1795 ; a Vice Admiral in 1799, and and an Admiral in lens. The Royal R , giment of Eact London Miiitia at* to h tee a grand feel .-day, this clay. in the Ar .1 , -ry Ground. Run ow. On this occasion it is said. that the officers ! privates intend ptiNliely ts p• n. sent their Colonel. Sir i•mIN F.A , 4 tit. with an elegant , word, as a tcs:iniony of their tri...t A and ..t sat ment Che him:: has been pleased to prevent the R. r. Tools I . .CLIS to the elriren and p. •s r t seo.e, in the presbytery and c , •tiory of vacant by the transportation r.i rt t e Re.. I.sarst Kr a . • -"rev. to the thatch an , ' ~r ..• r.. 1 two rop- with tied pert i el • rdc:! fin: her Way. 3101- her a up ;01- :;,. t, ON L. Lord overt la the r n, 021 ae üblic, le, ‘ . * 4 r, e t!-.! fr:..l A Ffi , 1: - - !