The British Press; or, Morning Literary Advertiser.
London, England, 1803-06-28 00:00:00

-gip.--

_ _
TAY UAW PROPER? T.
aisTstACT Or Tna aii.t. (A% A msyntrn av ynt•ettia-
m/TTLLi FOR, lIRANYINO TO MS CAJL'TY A CON-
TaiBUTION oil Tat PROFIT% OT cIERTAIN DE-
ScRITTIoNs OT ikROURTV, AND ON ANY PCIBLIC
OFFICE, OR EMPLOYMENT GT TRoTIT4
RATR of CHARGE Drat% TROPIERTT, Ann iieCtu
PAT ioN 01 t AND& —For and in respea of the pro-
per/y in any Linds, tenements, &c. throughout Great
Britain, for every :Ms. of the annual value thereof,
the sato .of Is. And for and in respeet of the occu-
pation of any lauds, tenements, &c. (other than a
dwelliag-house occupied by a tenant disrind from a
Cana of lands) in England, Wales, and Berssick-
upfn-Tweed, for every 2ns. of the annual value
thereof, the additional ism of 9d.
For atid in ropea of the occtipation of any lands,
teioniaents, !kc in Scotland (other than as aforesaid,)
I,tr every 2ns. of the .annum value thereof, the ad-
aiitihnal sum of rid.
For and in respeel of the property in any dwel-
ling hease throughout Great Britain, for every 2Gs.
of annual valise, i s.
For and in respe& of the property la any firrni-
tattle, goods or chauels, lett to a tenant with,
used

ture, . . •
wad to be . _is or with any d welling-house. lands,
• Re. thore shall he charged, throughout Great Bri-
tain, for every 2,)5. of the :meal rent, at which the
sank shall be lett, the additional sum of 6d.
Aiiaressaa rs is; Es.nr. Joao. -1. Any person oc-
cupying lands or tenements in England, Wales, or
Berwiek-upon-Twecd, as a tenant, at the improved
rent or rack-rent, die annual rake whorl shall
ret exceed I /)L per annum, and shall gaiu a liveli-
I:cod sobai,tence solely thereby, shall, on proof
thereof, be charged as follows, viz.-If the anneal
value ex.eeds 60]. and shall not exceed 801. for
overy 'los. thereof ; and if the annual valve
thereof shall exceed 601. and shall not exceed 1001.
for every SOs. thereof the sawn of 2d. ; and if the
annual value thereof shall exceed 1001. and shall
rot exceed 1201. for every 20s. thereof the sum of
4J.; and if the annual valise exceed 1201. for every
tOs. thereof the run of 6d. •
2. An v person occupying lands as aforesaid, the
annual value whereof, together with !he profits or
gains arising to him,from any other source or sources
whatever, shall not exceed the annual value of 1.501.
fur every 295. thereofthe same rates respedively, as
in the cases in the preceding rule.
A B AV Nit NTS IV SCOTI.A.Nn.-PerSCMS occupying
lands not exceeding ISOL-Exceeding tiol. and not
• exceeding 801 for every 20s. Id.-a-8.01..a0d not ex.
c,:eding 1001. fur every 20s. thereof 1 tool. and
not exceeding 1241. for every 20s. thereof 3d.-If
exceeding 1201. for every 20s. thereof 4d.
• P.ksaririoss.-1. Any persons occupying lands
in Great Britain, at the improved rent or rackrent,
not exceeding 691. and making a livelihood or sub-
sistence solely thereby, shall, on proof thereof before
the commissioners, in manner directed by the act, be
alischarg• d from any assessment.
Any person occupying such lands, the annual
value whereof, together with all his other profits or
,gains, shall not exceed 601. shall also be exempted..
FCITHER EXEAIt riONS.-Also the scites.apf any
College or Hall in either of the Universities of Ox-
ford or Cambridge, or the Universities of St. 433-
.arrav's, Glasgow,-Edinburgh, Aberdeen, or the Col-
leges of Windsor, Eaton, %Winchester, Westminster,
or Bromky, or the Nlareschal College in Scodand.
and all offices, gardens, walks, and grounds for re-
creation, repaired and maintained by the funds of
such Culler or Hall.
The scitc of every Hospital, or public School,
or Almshouse, and of all offices, gardens, &c. re-
paired and maintained by the funds thereof.
S. Any lauds or tenements, occupied by a tenant,
bring the property of any poor person, not exceed-
fats the yearly value-of 20s.
RAVE 6 PAVASLI lIV PEIISONS sartno any ?VB.
OFFICY, OR VMPLOYAIENT OF PROF-Ir.-Upon
every public office, or employment of profit, and
upon every annuity, pension, or stipend, payable
by his Majesty, or- out of the public revenue of
Great Britain, far every ns. thereof Is.
Etraseriotos.-Aay military officer, under the
rank of ----. Any officer in the militia, un-
der the rank of ---.. Any officer in his Ma-
jesty's navy, under the rank of
ABArkMANTi.-Where the annual value of such
office is less than 1301. and no other livelihood or
subsistence, at the rates foing.-
if exceectii,rl2ol.-17,,, every 20s.
1001. dud below 1201. • 64.
6411. and below .1001. - Oct.
601. and below $Ol. - 2d.
Any person holding an office not exceeding 601.
per annum, and his livelitood solely thereby,
is c=rtpte
Any person holding such office or employment,
which, together with the profits and gains arising
from every other source, shall not 'exceed the re-
spective annual values before-mentioned, and de-
nying the whole of his livelihood therefrom, shall
• be entitled to the like abatements, or be totally iks-
charged therefor As aforesaid.
Certain Commissianers are appointed, who must
take the oaths. None of the lands., unmans, &c.
me rte be assessed at a less annual v;tlne than in the
poor? rate, bat whiolvshall not be binding unless
made on the full value throughout. Other modes
of assessment are provided in eases where the poor
rate is not made on the full value of property.-
%Where property is not rated, the assessors are re-
eleired raaroceeil in estimating the same from the
best information they can obtain. In Scotland the
Anti'', are to be levied on the annual value of pro-
poi y, without regard to the'proportions is any for-
mer valuation or stern. Differences which may
arise betwixt landlord and tenant respeding eie-
elnetions are to be settled by the Commissioners.-
In case any lands charged to the duties shall after-
wards become unoccupied, and tie distress can be
fined on the, same, at the time the duties are pay- .
able, &stress may afterwards he taken.-lint as-
sessment on houses unoccupied is directed to Pk
discharged. Where, by any assessment, ,the du-
ties charged on tythes, and the same not paid,
the s and chattels of the owner of such tythes,
or Miyake% themselvea, may be distrained. Du-
ties on .co rnpeasition for tythes, markets, fairs, tolls,
fulieriee, dec. are appointed to be recovered from the 1

9d.

persons nccapying the same respedivelye ull
power is given to the Assessors. Inspedors, and Sur-
veyors, at ail reasonable times of the day, and, if
occasion require, with a Constable, Headborough,
Tythingnian, or other proper Officer, to view-and
examine all or any dwelling.houses, lands, or tene-
ments, in order to make a survey thereof, or others
Wise, to ascertain the annual value which they ought
to be charged with. They have liberty to pass
throneh any house or houses, or premises therewith
occupied, and go into any court, yard, backside, or
premises thereunto belonging, and to view and in-
sped any lands or grounds, whether inclosed or not,
and measure and survey the same, if they cannot
otherwise ascertain the annual value thereof; and
have also liberty to make like view, examination,
and iaspeelion, twice in the-year, during the conti-
nuance of the Ad; and if any dispute arise, touch- .
ing the amulet value of any messuages, lands, &c.
the proof therein shall he on the occupier or occu-
piers, who shall cause the same to be duly surveyed
and veined, at his or her eepence, and verified before •
two or more of the Commissioners, on oath or af-
firrnatioe of the persnn ad measuring or valuing the '
same. Within a reasonable time after the respec-
tive surveyors and assessors shall have had the ex-
amination of the estimates delivered by the asses-
sors, the Commissioners shall proceed to consider
the came; and if the estimate be not chjeied to,
they shall cause, compute, and ascertain the amount
of duty, according to the rates prescribed, and shall
make assessments accordingly. If objeded to by
the Surveyor or Inspector, suggesting in writing
any mistake, error, or fraud, in making the estimate,
the Commissioners may, according to the best of
their judgment, relify such estimates. The Cnin-
missinners shall cause notice of such assessments to ,
be given by the assessors to. every person who shall
be charged in respe& of the occupation of lands of a '
less annual value than 1501. that he may claim the
4 abatement; and every person claiming such abate-
-1 mein shall give notice thereof to the Assessor,
Surveyor, or Inspector, within ten days after the
delivery of the notice; which claim shall be heard
and determined at the place, and on the days ap-
pointed for hearing appeals. No such claim to be
allowed, unless the party preferring the same shall
have delivered to the Commissioners, or to their '
Clerk, and at least ten days previous to the slay ap-
pointed for hearing appeals, a declaration properly
filled up, according to one of the forms contained in
the schedule to the Ad, to which the Surveyor or
Inspector may have access. Where no objection is
made, the abatement shall be granted; bat if the
Surveyor or Inspector shall object thereto in writ-
ing, unless the major part of the Commissioners
then present shall see cause to disallow the objec-
tions, the merits of the claim shall be heard upon
appeal. One declaration sufficient where an abate-
ment is claimed in more than one distria, or from
the duties contained in each of the two species of in-
come ; and a certificate is sufficient in the other
case. Every assessment to be made of the said se-
veral duties, to be in force for one whole year from
the stleday of April, in the year in which it shall be
made, and shill commence from and after sth April,
1803. Duties in England, &c. to be paid by quarter-
ly instalments on the days following:..-Oa the 20th
June, for the quarter commencing from the sth
April, and ending sth July ; 20th .Sepeernber, for
the quarter commencing from sth July, and ending
lath Oelober 20th December, for the quattere.oro-
rnencing froni 10th October, and ending .sth Ja-
nursy; and 40th March, for the quarter commencing
from sth January, and ending •Sth April, in every
year. Provided always, that the first payment
thereof shall be for two instalments. and be made
on the 20th September, 1903, and the said several
duties in Scotland shall be paid by half-yearly in-
stalments, (that i; to say) on the 20th September,
for half year commencing from sth April, and end-
ing.loth October ; and on 20th March, for the re-
mauling half year; the first payment to be made
on 20th September, 1805. In every case of a claim
for an abatement, the person making the same
may be called upon to verify such declaration or
schedule, and that on oath or solemn affirmation,
to be administered by sue or more of said Corn- '
missioners ; which oath or affirmation shall be, that
the contentsef such declaration or schedule are true ;
provided such person shall be at liberty to amend
such declaratiou or schedule, or any part thereae be-
fore he be required to take such oath or affirmation.
Whenever it shall be proved to the satisfaction of
the Commissioners, that any interest of money, an-
nuity, allowance, or stipend, shall be annually pay-
akie out of the profits and gains bona Alt accounted
for and charged, without any deduction on that ac-
count, it shall be lawful to them to grant a certifi-
cate to that effea to such person, which shall en-
title him to abate and deduce so much thereof as a
like rate on such interest, annuity, allowance'
at or
stipend would amount to ; and it is declared, dint it
shall be deemed usury in any person to whom such
interest shall be payable, refusing to allow such
deduction. The duties on lands, and other
premises, to he levied as they become due, and if
not levied, to be recoverable as a debt upon record to
the King's Majesty, with full costs of suit. Pa-
rishes are liable that the duties be duly demanded,
and also for the collectors paying the sums by them
received. AirCas arising from these defaults to be
re-assessed upon the parish or place where the same
shall occur. Parents and guardians are declared li-
able for infants, and executors for persons dying.
Here follow several clauses, provisionally appoint-
ing the chief officers in every department, civil, jtt-
dicial,criminal. ecclesiastic. or commissariat% mili-
tary pr naval ; the principal clerks, or other officers
ofeitlier Houk of Parliensent ; the Mayor. Alder-
men, and Common 'Council of every City Corporate,
Borough, ToWn, ke. Commissioners under the Ad
so.far as regards the duties upon publiu offices. The
names of all persons claiming abatements, or to be
totally discharged, are nevertheless appointed to be
set down, together with the full and just annual wa-
ke of their office, employment, pension, Sic. in order
that the merits of their clairos to exemption may be
investigated, Wltere offices are executed by deputies,
the isms-mein to lae said .by the deputy, and he to
return.kon. t of the profits of the office. Agents by
slioin,salaries, fees, wages, &c. are payable, must
upon request to them by the different assessors, de-
liver, grade. lists Or ACCOUtitS of all such salaries, &c..
Where salaries, &c. are payable by his Majesty's
Receivers 'General, at tlis Teceipt of .his Majesty's

Exchequer, or otherwise, by any aft of his Majy's I
servants, the duties- charged thereon shall, and rimy,
in case of non-payment, be detained out of the sap*.
—The particular department in which any finless-
ment is made, is declared answeratde for any defi-
ciency. Where the duties cannot be detained; or
stopped, they are detected to be levied by warrint.
Any person negleding to make the returns required
by the ad, shall forfeit and pay the sum of 301.
over and above any duty chargeable by the ad.
—Surveyors and irrspelitors to have access to all '
returns and assessments, with liberty to surcharge
them. All assessments or stre_xharves made by any
assessor, surveyor, Ste. to be and valid, not-
withstanding any mistakes in K.:antes or descrip- ;
tions. It may be lawful for any person, to whom
notice of surcharge
.is gird's, at any time previous
to the day for bearing appeals, next after the de-
livery of such notice, to make oat and deliver
to the. surveyor or inspector a true, perfect, and
complete schedule of the annual v.ilne of all the
property, &c. which ought there to be assessed.—
Provided always that to every such schedule there
be annexed an affidavit, in writing, to the efed re- I
luirtal by the AR. If satisfied with the schedule,
the Surveyor shall certify such return and affidavit to I
two or more of the Commissioners, who shall there-
upon cause the assessment to be made, according to
itch certificate; but if ate Sarveyor or Inspeßor
be dissatisfied, be shall certify such return and af-
fidavit, together with the cause of his objeßion,
to two or naore of the said Commissioners, who shall
thereupon cause the assessment to be made accordieg
to such last mentioned certificate, in double the
amount of the duty at which such person shall be
surcharged, and from which surcharge no abatement
shall be made on . ny pretence, unless on appeal, as
after directed.—( Form of the aidavit)—That the
return annexed to this affidavit is a full, perfeft,
and complete return of all matters and things
required of the said deponent by this ad.
to the hest of his or her judgment. Persons
over-rated may appeal to the Commissioners, and,
upon the hearing of any such appeal, or the appeal
against any original assessment or surcharge, the
appellant must in all cases produce -before the Com-
missioners a true, perfeß, and complete schedule,
and verify the sante upon oath or affirmation. If
it shall appear, to the satisfaction of the Commis-
sioners, that any lands have been assessed at a
sum exceeding the just rate on the annual value
thereof, it shall be lawful to them to' abate and
deduct from such assessment so much as in their
judgment will reduce the rate to a just pro-
portion. It is also lawful for the Commissioners,
if it shall appear that the lands have been assess-
ed at an annual value less than the actual rent,
to enlarge and increase such assessment. Upon
every surcharge allowed by the Commissioners, the
assessment shall be made in double the rates pre-
scribed in the schedules ; but if the Commissioners
be of opinion that there was any just cause of con-
troversy on the part of the appellant, and that he
has not wilfully done any ad with intention to de-
fraud the revenue, they may remit and strike off
the whole or any part of the double duty ; whatever
part of it that is allowed to be levied going to the
assessor, surveyor, or inspector. No letters pattnt,
or other rights of exemption, granted by his Ma-
jesty in favour of any person or persons, to be con-
strued to exempt them from the burden of the du-
ties and charges of the t Ad, which is to com-
mence and take effeet iTnitet2nd after the Sth day of
April. 1803, and to continue and be in force during
the present war, and until the 6th day of Apnl
next, after the ratification of a definitive treaty of
peace, and no longer.

NAVAL INTELLIGENCE.

PLYMOUTH, JVINE 26.
Came in the Datch East-India ship St. /ay, Capt.
G. Van Paulin, from Batavia, bound to Amster-
dam, laden with coffee, sugar, and spices ; cap-
tured by the Henry privateer, of Liverpool, of 16
guns, 'Capt. Bradby, and the Da/phil sloop, of
Cawsand, a tender to the Salvador del Mundo, of
112 guns ; the Henry and Dolphin have both come
in with her. Came in the Scrag cutter, from a cruise,
with impressed men for the fleet ; the Plymouth,
Capt. Edwards, from Dram, for this port, with
timber and deals; the Autumn, of 12 guns, from
the Eastward, with a fleet under convoy. A large
fleet passed the Sound to the Westward this morn-
ing. Sailed the Peigue, of 40 guns, Capt. Cum-
berland, for Ireland.
YARMOUTH, JUNE 2G.
Yesterday arrived the Fox cutter, to take on board
a M.msenger. This evening arrived here, at the
Angel Inn, Lord Borgherst and suite, and Mr.
Liston, late Ambassador at the Hague, +with his
family, to embark on board the Asethyg frigate. ,
The Baltic fleet, under convoy of the Umeern fri-
gate and Grjrta cutter, remains wind bound. Re.
main in the Roads, Cintle and Amethyst frigates, and
one revenue cutter. The Vriesd,bip, Geret Kuir,
bound to Delfhaven, with corn; and the Yu/fig/mid.
Johnnas de Bore, to Ostend, with pot-ashes, bare
been restored to the claimants.
PaIitTSMOUTV, JUNE 26.
Arrived the rotate frigate, with a French prize,
from Algiers for France, and both are under qua-
.ranrine ; and the Welfaant, from Hamburgh for
Bourde.inz, with hemp, &c. sent in by a cruizer.
At two o'clock, Admiral the Right Hon. Lord I
Gardner embarked on board his Majesty's ship Dry-
an4 of 38 guns, Captain Giffard : she has turmoored,
'and is expeaed hourly to sail for Ireland.
,• His Majesty's ship Grave:, of 30 guns, Captain
Caulfield, has fired a sun, and made signal for a
convoy to the East Indies.
' • The Defiance, of 74 guns, Capt. Durham, made
signal for assistance, in order to proceed oat of the
harbour; but the wind shifting suddenly to the
southward, prevented for the present her joining the
fleet at Spithead.
Arrived his Majesty's ship L'Afrieaine, of 3i6 guns,
Capt. Manby, from Sheerness, and remains with the'
fleet. Wind south, and moderate.
Three privateer: (row-boats) have been sent in by
our cruizers. ;I
His Majesty's ship &Arras, -
Capt. Boyle, has made lipid
diterraneart ; and the DisswAst
for convoy to the Weeternsfies.