The Sun.
London, England, 1870-01-07 00:00:00

CHANGES IN TAXATION.

The changes in the assessed taxes have now come
into operation, and an annual return stating the
rates of all taxes levied has made it appearance
opportunely, showing what a complicated system it
has been, which we now exchange for one of a very
simple character. This return, which is for the last
financial year, explains that there were thea no less
than 1G several classes of assessment for carriages.
32,588 four-wheeled carriages drawn by two or
more horses cr mules were assessed to the tax of
£3 10s. ; and 71,409 drawn by one-horse or mu!e,
£2; 419 of the former class let for hire without
horses were assessed to a 355. tax, and 521 of the
latter class let for hire without a horse £l. _Next
came the lower rates for four-wheeled carriages,
with wheels of less diameter than 30 inches ; 1,030
such carriages drawn by two or more ponies or
mules not exceeding 13 hands were assessed
to a 355. tax, and 14,041 drawn by one pony
or mule £1 ; and two of the former class let for
hire without horses were assessed to a tax of 17s.
6d., and 28 of the latter class let for hire with-
out a horse 10s. Then came carriages with less
than four wheels. 186 drawn by two or more
horses or mules were taxed £2 each, and 151,454
drawn by one horse or mule were taxed 15s. ; 11
of the former class let for hire without horses £l,
and 427 of the latter class let for hire without a
horse 7s. 6d. 33,894 drawn by one pony or mule
not exceeding 13 bands were taxed 10s., and 13 let
for hire without a horse ss. Last comes carriages
used by common carriers. 2,561 with four wheels
were taxed £2 6s. 81, and 4,402 with fewer wheels
£1 Os. Bd. All this is now changed for a tax of
£2 2s. on every carriage having four or more
wheels and weighing 4 cwt. or upwards, and 15s.
on all o her carriages ; waggons, carts, &c., used
solely for the conveyance of goods or burden in the
course of trade or husbandry are exempt from
taxation. With regard to horses and mules
used for draught or riding, last year's return
shows 198,859 horses exceeding 13 hands charged
with the duty of one guinea. Half that duty was
charged ou 223,251.h0r5es used in trade ; on 125,835
horses kept by farmers; on 4,113 kept by bailiffs,
shepherds, or herdsmen; on 4498 kept by clergymen
and 541 kept by Roman Catholic priests or Dissent-
ing ministers ; on 3,616 kept by medical men ; on
12,863 used by common carriers. 66,151 horses,
being under 13 hands, were also, on that account,
chargee with the 10s. 6d. only; and 24,640, being
under that height and used in trade, were charged
ss. 3d. only. All these distinctions are now swept
away, and there is a uniform duty of 103. W. 'There
are exemptions, which arc continued. Among them
horses used solely in mines, and horses kept solely
for the purpose of husbandry or for use by a market
gardener in his business, in the item of servants,
the revenue return for the last financial year shows
that the guinea tax was paid on 176,428 male ser-
vants 18 years old or upwards, half a guinea on
87,297 under 18, half a guinea on 11,557 uader-
gardeners, and on 4,534 under-game-keepers. This
scale of duties also is now superseded by a uniform
tax of 15s. on male servants. As to all these articles
—carriages, horses, men-servants—residents in
Ireland, where assessed taxes are unknown, coming
to England to do duty as representative peers or
members of Parliament, or by direction of the Lord-
Lieutenant, for the purpose of public business,
bring their exemption from such taxes with them
for the time.

A Court-martial was lately held at Pembroke
Dock on Thomas Proctor, a private belonging to
the 95th Regiment, who was charged with stab-
bing Sergeant Hailing and three other men belong-
ing to the same regiment. He was found guilty,
and the sentence just promulgated is imprisonment
for two years, to be marked with the letters 8.C.,
and finally to be dismissed from her Majesty's ser-
vice with disgrace.
Lieutenant-Colonel J. S. Tullob, C. 13., Royal
Artillery, has been appointed to command the
troops quartered at the camp at IVoolwich-
-00111111013.

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