The National Register.
London, England, 1819-07-12 00:00:00

SHOP WINDOWS' DUTY REPORT.

The Meet 'Committee appointed to inquire. into Ole
Duties on Houses anti Windows, so far as they affici
house• n( which a shop forms a part, and to report
their /sham:ohms thereupon to the House ; and w
Witolll the s:veral petunias presented to the House in
tins Session of Parliament. relative to the said duties,
were referred, have, pursuant to the outer of the House,
examined the matters mu them leferreJ, mid agreed to

the fitllowing report :
That it appears to rout Committee, from the evidence
of the stoveyo:t of taxes. as well as of me shopkeepers
examined besnre them, that a very contolerable increase
of charge falls nj:nn the retail shopkeepers. fnini the
tootle in which it has been the prsctice to fix the rate-
able calve of their houses in assessing them to the duty
on inhabited hotter..
Under the acts now in force for levying this duty. a
dwelling-house. part of which is converted into a shop,
or to which a shop is attached, is liable to an Ass:omen'
upon the whole value of the tenement. It will be seen,
40wever, bolo the evidence taken before your Commit-
tee, that the addition of the shop, on the converting part
Ail the slw.elling.house to that sue, increases its value, in
almost all ..titations, and in sonic more than doubles it ;
sk) that a house, which, if occupied for the purpose cl
iohahitancy, would be rated at ':3l. per anions, is weal
et,;,01. it, consequence of part of it being occupied for
the ptirkose of carrying on the shopkeepet's trade. It is
therefisf.: spine clear, that she tax upott dwellio4.hosites
acts directly as a shop tax in these instance..
The next subject to which you, Comusito e directed
their attention was the effect produced by the present
manner of toting the lights in shops to the it indow duty.
Where • shop is higlued by a large frame sm each side
of thettoor, and a fan-Aktlit above the door, or glass in
the door. however large the apertittes for tight maw be,
they are rated at three; where these is lost nue Loge
frame, and a door or fati-4111, they are rated at two.—
Is appears, howeser, to your Committee, that if sto:h
part of the house as is occupied as a shop, was actually
used for the purpose of inhabitancy only, the saint.
;minium of apertures for the athuission of liatu wool(' be
necessary in the sante space: to that the shatkeeper is not,
generally 'peeking, charged more to the window duty
than any other occupier of a house of similar dimen-
sions; while, by the exception in his favour, contained
in the act for regulating. this they, he it enabled to ob-
tain much-snore light from the same ntinther of aper-
tures, as he is permitted to have them of any size, pro-
s ii!et; they contain one frame only.
Your "C tttttttt Mee having stated what doer:conceive to
Le a well•limooleil tritium' of complaint mum the pitt.of
site shopkeepers, withregard 'odic inhabited home dotty.
tnought it right to irapine• into me probable diminution
of revenue in tl
pa...ci!ar branch, if l wi Is lying
6/100 attaches' wakens should Ise assessed at their ualste
,I welling hones s merely.
They bate not, however, been able tool's:sin anything
IsLe an accurate estimate upon this point ; a calculation
of the par, ist ease such ;saris of houses as are occupies'
as shops were Ctt-1111)1011 from shiny, colirely, was delivered
sa your Convomee by the Secretary of site Ascssed
'h axeg. station that lens at about toss,oool. ;ter a
Mist as your Comotillecclo riot contemplate the necessity
• ef an entire exemption from ditty of those parts of hssuses,
such a calculation dues not give the necessary informa-
tion.
June 10, I 3 ;9.

OUTIVIGE
OF A SPANISH FRIGATE UPON A BRITISH:
MfiIICHANT3IAN.

The following letter from Genoa has been re
scived at the Underwriters'-routn, Liverpool :--.

'•4.ir.NoA,June 14.

"‘ Stx,—We must acquaint you. chat the schooner
Brunswick, of and froiu }our place, Alexander lienting,
inaster, arrived yesierilay iit this i ort, and hating !carnet!,
that during her voyage site met with a tery ineforitutate
occurrence of a most lamentable and chocking swore
we hasten to communicate it to you. for the visfurtnation
of the Counniat►e. IVe think we cannot fulfil our duty
better on this. occasion than in transmitting a coy of
the minutes extracted from the journal on Ward oi scud
acklmer.

COPY or TIM .:%1 r.—Light breezes,
ais.l clear ;deacon' tvtiather. People employed variously.
At kite o'clock several sail in sight, Cope St. )aria,
distant about fire leagues, under all possible
studding-sails low and alo: t. A,t ID saw a ship on our
larismull bow, model her, topsail. At II p. ut. hate his
ciaits top-sail to the toast, and fired a gun-shot athwart
our bow •we rats-tinder his stern ;he hailed its En-
glish • Wltat ',met and where from r Answered • Bruits,
I„setelmol, and from Liverpool, mid sevetal
other questionsovitiels were all correctly answered. He
antlered us to tacttee-to and to run to leeward of hint.
\Vta tcnk in. oar lalltillillg•64.11% square-sails, Sze..wore
and run tinder his. ler, WI the starboard tack, distant
from hint a. good cables length. Ile seat his boat
altni;4.-sitle. when the above spestions were repeated,
rt hich we answered as before ;. likewise asked the sch6o-
lives and. trartcr's halite, what cargo? and was answer-
ed 4 genera/ cargo bar Gents; Leghorn, and Smyrna.
About five militates:lller his boat lest us, be bore up, and
run right on board of us ; his anchor taking our gun-
wale before the main rigging, and while lie lay itt that
situation, tired. a. gum in the wake or the fore-rii:gi,,g,
ultieh severed. the body of Mr. IV.tlker, passenger, and
wounded twit others, namely, his SerVAllt. Alexander
i‘reastle, in she right arm and bond. and likewise I is
face, and Ch Irks Watersott, seaman. in the eyes, and
blew seeetal. bolts itt the 111.6:I.:kali. iiavittg tweeted the
peak to get clear of hint, they were out tot point of firing
two other guns, when we baited hint repeatedly, and
ka,' I we were English. 'We fortunately got clear
s‘Mhottt 4ie assist:Luce he never .even scut a hantl..ta