The Sun.
London, England, 1803-07-11 00:00:00

RULES FOR: cHAßcirrc T/IE SAID

First—The said Duties shall be charged annually on, and
paid by the Occupier or Occupiers for the time being of such
Lands,Tenements,Hereditarnents, or Heritages, or the person
using or enjoying such tUrniture, cattle, goods, or chattels.
Second—The Occupier or Occupiers of any Lands, Tene.
merits, Hereditaments, or Heritages, being respectively Te-
nants of the same, and paying the said Duties, shall deduct
so much thereof as a like on the rent payable to the Landlord
or Landlords„ would, by a just proportion amount. unto,
which SUMS shall be deducted out of the first payments
thereafter to be made on account of rent ; and all Landlords
both mediate and immediate, according to their rcspe:tive in-
terests, shall allow such deduCtions and payments upon re-
ceipt of the residue .of the rents, and the Temints paying the
said assessments shall be acquitted and discharged i.lso tnueh
money as if the same had actually been paid unto the person
or persons to whom his or their rent shall have been dire.and
payable. •'
Third--Where any such Dwelling-houses, Lands, Tene.
ments, or llereditaments, are.tipbjett or liable to the payment
°fail rent charge, annuity, tt.t farm rent, rent service, quit
rent, feu duty, mind duty, or other rent or annual payment
thereupon reserved or charged, the Landlords, Owner.:,-or
Proprietors, by whom any deduitions or payments shall have
,been allowed as atbresaid, and the Landlords, Owners and
Proprietors, being respectively Occupiers, and charged to the
said Duties, shall abate and &duet. amid detain and keep in
their hands, out of every such rent charge, Annuity, fee farm
rent, rent service, quit rent, tint duty, teind duty, or other
rent or annual payment aforesaid so much of the said duties or
payments on account of the same as a like rare on such rent
charge, annuity, fee farm rent, rent service, quit rent, feu
duty, wind duty, or other rent or anneal paynwitt aforesaid -
respeCtively, shall by a just pronortion amount unto; and
all and every person and persons who ac:: oe shalt be any ways
entitled unto such rents, duties, or annual payments, their
Receivers, DepUties, or Agents, are hereby required to allow,
such deductions and payments, according to such rates, upon -
the receipt of the residue of such monies as shall be due and
payable to them for such rents, duties, or annual payments,
.without any fee or charge for such allowance ; and the Land-
' lord, Owner,. Proprietor, and. Oceu pier respect, vel y, being
charged as aforesaid, or having allowed such deductions or
payments, shall be acquitted and discharged of so much
money as the deduelions or payments shall amount unto, as
if the same had actually been paid unto such person or per-
sons to whom such rent charge, annuity, fee tarts; 'rent, rent
service. quit rent, feu duty, teind duty, or other rent or an..
nual payment aforesaid, shall have beer; due and payable.
Fourth—Where any Interest of Money, Annuity, Allow-
ance, or Stipend, shall be annually payable out of the rent of
such Dwelling Houses, Lands, 'Tenements, Or Heredita-
ments, or Heritages ether the same be a charge thereon
or not, the like deduttions shall be made as on payment in
the cases in the preceding Rule.

Fifth—Where any Dwelling-houses, Lands; -Tenements,
Hereditaments, or Heritages, shall be charged towards' the
aid granted by an Ad, passel in the thirty-eigtpli year of the
reign of his present Majesty, intituled, "An Ali for grau,t-
ing an Aid to His Majesty by a Land Tax ,to be raised in
Great Britain, foe the service of the year 170," and the
charge thereon shall be payable by reason of the same not
having been redeemed, there shall be allowed and &dueled
out of the Assessment to be made thereon or the said Deities,
such sum of money as a like rate on the sum charged and
paid ldr such aid, shall by a just proportion amount unto.
Sixth,--Where any mortgagee or creditor in any heritable
bond, of wadset, shall be in the possession of the lands,
tenements, or hereditaments, mortgaged or secured, 44 in
receipt of the 'vats of the profits thereat; such rnorgagee or
creditor shall be chargeable as occupier, or shall he liable to
such deductions as any other landlord would be, and shall
account to such mortgagor or debtor, his heirs and assigns,
for so much of the interest-money payable on such mortgage
or security as athresaid, as the duty thereon, according to the
rate prescribed by this Act, would amount unto.

SCHEDULE (8.)
For all dwelling-houses, lands; tei,ethentg, tsr Itemlita:-
nienis hi England, tVales, anti tlerwlck-upon w -Tecd, there
omit be charged in • tesp:ct of; the occultation themnf,
:very twenty shillings of the annual value thereof, the slim
of oinelience.
For alt dwelling-houses, longs, tenements, or heritages, in
Scotland, titer: shall be ch,irge.l itt revett of the iwcup'ation
thereof, for every'zoi. of the arituial value thereof, the sum
of O. • -

hich duties shall be respeßivelv eha,r4ed in addition tot he
duties contained in .Schedule(: .3 and shall be construed to ex -
tend to all the properties therein partica.ii I y specified, e Kt:opt
a dwelling-house occupied by a tenant distinct Itom -a Coln
or lands, and except t tiles or.teliids, .end rents or compoii,
Cons tbr tythes orrcinds,. and corn-rents, ;Ina other payinzats
in lieu of tythes or teinds, atid except the rights of markets,
and fairs therein mentioned.

Rules for charging the said last mentioned Duties.
First—The said last mentioned duties shall be subjeA to.
the general rule contained in Schedule (A.) and shall he.
charged annually on, and paid by, the'occupier or occupiers'
for the time being, his, her, and their executers, adininistra-
tors, and assigns.

Second—Where any interest of money, annuity, allow.
ance, or stipend, shall be annually payable out orthe profits
.of lands, tenements, hereditaments, or heritages, by the
occupier or occupiers, the like deductions shall be made, as
in the cases be forementioned, where the same are payable out
bf the rents of such !awls, tenements, hereditangits, or he.
ritages.

SCHEDULE (B.) No. 2.
Abatements to be made from this duties contained in ache-
dule(ll.) payable in respect of the occupation; in the cases
hereinafter mentioned :

First—Any person oceupying.lands or tenements in Eng-
land, Wales, or .11erwick. upon Tweed, as a Truant at- Rack
Rent, the annual value whereof shall nut exceed one hundred
and fifty pounds per annum, estimated according to the
directions of this Aft, and shall gain a livelihood or sub-
sistence solely thereby, shall, on proof thereof before the
Commissioners in the manner direfted by this Ad, be charged
to the duties contained in Schedule (11.) in reaped or• the
occupation thereof, at the rate tellowing ; viz. If the annual
value of such lands or tenements, estimated according to the
general rule betiarc mentioned, or the rent thereot to be
ascertained as a'oresaid, shall exceed sixty pounds, and shall
not exceed eighty pounds, there shall he charged for every
twenty shillings thereof the sum of one penny halfpenny ;
and if the annual value thereof shall exceed eighty pounds
and snail not exceed one handfed pounds, for every tw.mry
shillings thereof .the sum of two pencn; and if the annual
value thereof shall exceed one hundred pounds and shall
nut exceed one hundred and forty pounds, for every twenty
shillingsnf the annual value thereof the aunt of tour pence ;
and it the annual value thereof shall exceed one hundred and
twenty pounds, tor. every twenty shillings of the annual
'value thereof the vim of sixpence.
Second=Any person occupying lands or tenements. as-a
tenant at the improved or rack rent, the annual value whereof,
together with the protits or gains of or from any other estate
or property whatever, or of any public-office or employinent
of prnnt, or of any -pension, stipend, orallowance,: or any
annuity or other yearly payment, or any profession, trade,
employment, or vocatiou,.or from any other source or sources
whatever, shall not exceed the annual value of one hundred
and fifty pounds, • estimated as aforesaid, such tenant nut
having any other means of livelihood or subsistenee,
on proof thereof betere the Corninissioners . in the manner
directed by this Ad, be charged to the cluties.contained in
Schedule (II.) in respect of the occupation for every twenty
shillings of the annual value thereof, the like rates reepec-
tively as in the cases in the pmcoding rule. -

Ttit ABATEMENTS FOX SCOTLAND.

Third—N.oldt part of Gnat Britain called Scotland, any
person occupying lands or tenements as a tenant, at the lin,
proved or rack-rent of the respedive values betere-mention,
ed, not exceeding, the annual value 'cit isel. shall be entitled
to a proportional abatement of the duties to be charged in
Schedule (B,) in respect of tlieeoccupation whereof, as follows,
that is to say If the annual value of lands and tenements so
occupied shall exceed 601. and rills! not exceed 41. for every
205. thereof there shail be charged the soul of td. ; if the
null value thercolsliall exceed Sol. and 0141 e.ot.excl!ed tool.
for
;very 2os. of the annual Valle thereof the stint or od.; if
the annual value thereof shall exceed 1.10. and shad not ex-
ceed iaot. for every us. of the annual value' thereof the sum
of 3d. ; and lithe annual value thereof shall exceed 1201. for
every zeis. of the:minuet value thereof the sum of 4d, : which
abatements shall be made by the respedivc Commissioners,
on due proof, thcteol, according to the directions of this Act.
Exemptions from the said Duties, to be made in the Cases