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

hcreinattet nittitioned.

First—Any person occupying lands or tenements in Great
Britain, as a tenant at the improved rent or rack rent, the
annual value whereof shall not exceed sixty poninis and
making a livelihood or . subsistence solelythereby, shall, on
proof thereof to tlieVotitmissioners• in manner directed bythis
AM, be discharged front any assessnient of the duties Contain.'
eel in Schedule (0.) for the year current at the, time of making
the assessment.

Second—Any person oceupy.irlg lands or tenements in Great
Britain, as a tenant at the unproved rent or rack rent, the
annual value whereof, together with the limits and gains of
or from any other estate or property whatever, or of any
public (Mice or employment of profir, or of any pension,
stipend, or allowance, or any 'annuity or other yearly pay-
ment, or any prokssiun, trade, employment, or vocation,
shall not exceed sixty pounds, and nut having any other
meanc of livelihood or sunsistence shall. on proof thereof
before the Commissioners in the manner direeled by this Act,
be diseli;lrgect front any assessment of the duties contained in
Schedule (13.) for the year current at the time of inal...in,r, the
assessment.

FURTHER EXEMPIIONS FROM THE SAIL) ❑UTIE!

N bCIII,DUI.F. (A).

• First--The scito tit* any Cotlegeor Hall in either of the. Uni-
versities of Oxford ni Cambridge, or the Universities of St.
Andrew's, Glasgow, Echnburgh, A herdeim, or the Colleges
of Windsor, litun,..Winchester, or Westminster, or the Mare-
schal College in -tscotland, and all Offices, Gardens, Walks
and Grounds tar reerwtion, repaired of maintained by the
Funds of such Collewor Hall.
Secorol—Thc of every Hospital or Public School, or
A Imstiouse, and of all otl cs C.srde►►s, .Walks'atid Grounds
for recreation of the Hospitallers, Scholars, and A Inismen,
repaired and maintained by - the Funds of such Hospital,
School, or-Almshouse..

Rules for estimating the Rent or Annual Value of Properties
r, tore .described•in Schedules (A.) and (B.) situate in Eng.
land, Wales, anti lierwick-upon.;Pweed.
Finat---Na ;twit Property shall be estintated at a loss rent
or annual value, than the rent Of value at which the same
hall be charged iit the last rate made for the Relict of the Poor
in the parish or place where such property. shall be situate.
- Second --Where the said Poor Rate shall bemade thrinigh.
out by a Pound Rate on the full rent or animal value, the
sans role of proportion as shall' have becifolaserVed in mak.•
ing the VAllatioll3 on which the said Poor Rate wa.; made,
Shalt NT observed in making t ha Eitimates for thik:i4.l Outies
on the ,rtne properties respectively. •

Third—i.Vhere the Poor Rate shall be made 'throughout by
such Pomid Rate on any proportionate part of the Nit rent or
annual value, the proportion thereof shall 'be observed as in
the preceding rule ; bat the estimate thereon to be made un-
der this Ad, shall be made at the same iimis'•respeetively as
they would have been estimated at, if the Poor Rate kid be
made on the full amount at' such rent or annual value.
Fourth---Where properties of different kinds shall be .rate4l
in the same Poor hate, according to dro
itt4ent ppintions of
the value thereof, or hall be rated therein at iliderent rates
acharge, but nevertheless the properties of the same kind
shall be rated in a dhe proportion to each other, both as to
the value and rate of charge, in every such ease the rule of
rating lands, both as to the value and the rate of cliArge, shall
in making the. estimate under this rld, be observed through.
out as well with reseed' to such lands, as to the other plc)...
perdes therein rated, so far as relates to such Poor Rates as
shall be madit either on the full value of the properties, or
on any proportionate part thereof.
Fifth-.let all eases not falling within the three preceding
bet nevertheless where the properties shall -be rated
in the Por Rate in a due proportion to each other, either
as to the value or the rate of charge, the assessors shall as,
certain the rent of all property which shall have boon let
within the period of five years preceding, within the limits
of the parish or place where the said assessors
and shall make an estimate of each kind of property which
shall be rated' in the Poor Rates within such limits,
which stall appear' to theta to , have been let at a
rent, not less than would be the annual value thereof; it eAi-
mated awarding to the said general rule, on the amount of
such rent; 'and the estimates so made 31411 respectively form
the basis, on 'which the estimates of other properties of the
like kind respectively stud/ be made ; and they shalt awake
their esanates of all other properties of the like kind in
sums, bearing the same proportions as near as the same can
be competed, to the respective:um-mots ot'such first cstimateS
as the suits, at which .such other properties are valued at
in such Foot Rate, bear to the sum or sums rcspediVely

ca~c;.

charged. in the stid.lloot ItatO on the said propertY-or
tiro proiwries tir.t cstiina.en.'
Sixth; liv'here •thercshall be no Poor Rates or
property not be rated thereir4 the Asta:s.ors •f:
Me net intormation they can olachn the rei.t at
such property shall have been ler w-linitt the term
litnitcO,.of it not so let, of rite annual v!itlue thereof
said, make- an estimate according to such relit, Or
v.thie, as the case may
St veuul --Where Jilt" Poor Rate of any parish •
_shall nut allind a just proportion 'of the value of pro} r-
situate therein, acconsitii; to any of the rides helve -
ed. or then sitalt ,tot tie any propel ty witereon to limn t:
bitsir; of the estimate to be 111to1e Ito‘let thus std, according t,
thetittltlitie betOi.e mentioned, the ,:i.:SeSsOiS inay,ac..:ufante,
to the he.;; of their jui4;inetit, ascenain the iii3tiiat
tit several propCrties therein. and make their estrinat;.::
cording to sucit annual value.
Eighth n; pin suing any of the preceding tolesi
piopeity.which :Jodi have been lets fatk tent, within the
live preceding yettr3, Shall be estimated at.ii stint eXaeetlieg
Stich feta, Of any prupeity which Shalt nut ILIVe 64.0il sit J.,1,
shall biscstunatettat a stun exceeding the annual value ,hers•
tit, eitimmed according to the general rule neture 1)0:464404f,
the Commissioners for executing this Act shall, on appeal
tnerefrom, giVe such relief as by this Aet is chit:mai. •
Ninth —lf by pursuing any ot the precediog roles, or
otherwise, arty pAii.h.rty which shall have heti, let at rack-
Tent, Within the five preceding years, be est mated at
less :him tnan the amount ot such rei,t, or any property
‘vitich shall not have been so let, shall be.estirnat cl at a Stint
less titan t he annual value. theivor, estimated according to
general rule before prescribed, the Conintissimiers fur v.al 47 -
G.' LI t shall increase such estimate, and proci.;:ii cu
mike an aSbeSSMent acCukding to such increas,m Lstiniate,
manlier herein directed.
Tenth—Where any Landlord shall be stifij::.l to any core.
rant or agr,:eineiii, to pay anti satisfy out ut reiteva,i
on any taunts or tcncnients, all or any Parociii4l rates, trixtt.s,
or as.)l.:ssments, which by law ate a ei:arge u... -the occupier,
ur any rent or -other annual payment to ne ittace in lieu Ott
tythes or teindS, or any cvnivoution lot trims or lentils,
turn and•in every Stull case, the tent ra ;•otoßixt water, us the
case may requite, snail ne estimated tor the 'novo:4lot tint;
Act, ex„;liistre utsucn rates, taxes of ass,:i,.ot.:l4,f,'Of
rent or paym:nt in licit or tytite., or co•opos,ti,:.
fur tyritur fonds, to be compiii,:ci the ztlfl?tlnf
6;4 fide paid by ;mit I.,.thlioril in aunt tot the year pres:c,ii,,;;
the year or as.sf:•ssincni.
Where any lands Shall be subje:t to a pubic,
.
rate or asse:istitelit, in respect of or ,rot:,Lk-
!Moe aforesaid shall ,als:)
ing toe s.inte.4lte mitt or Minna
in such casesobit taken, (2 or the amount tengfide paid
on si:chin:count, in and for the year piet:edtny the ).c.ir of

• _
welltli—Whi4ti any tenant of and or tenements sited!
be subject .to any t oven:nit or agreeinelit 10 pay and oatiity
'Hy rates, or assessments, by law, charge..
able WI of pa. arac by the Landlord Or Lndlortts, then ..ind
suds e.tse theamrtountthereot whi,:li slie+t nave been b 04.; /id(
bald by such ;emu t in and for the-,Ne.ir preceding the year of
assesinient, shall, in making the estim .te toy the purpip:e%
of this Act, be added to the rent reservca in case the b:oiic
tihall have been let within the period or rive prevoling )car,;,
and 115 t so let, inc Citilllate shall b. mad,: a.LotoiliA to the
getir.il title in 14heittil.: Wllllotlt ivA.tra to 111101 pay.
MOM ;. •

'lturteenth—Where the amount of rent reserved on buds
31)211 dopend the price or corn or p.m), the estimate, for
lit t porixowN of this Act, shalt be inane on the amount pay-
able at.:‘,..ttlieg to the prices' tired in the year preceding tile
year of asscssmen't cif t:ic sante average pries tiara, ad In
the same manner by which such rears have usually neon as-
certained between the Litailords and tenants, or acc.,Nring to
tne,annual valtre'nf such lauds, estm,:ito acceording to the
saint yellcial rule, as the civic may require.
',Qum-emit .-where the. AttiOtOlt yt rcut reserved on tene
meets, lieretlitanicnts, or hetitages, snail 'depend on the ac-
tual produce thefsor,-ettlier in. festive} ut-the price or it:l.a-
-tity such pr4ilt.co Lae estimate lug tuc ptaroses of ctiarg_
in; the duties in 4cltclittie (A. ) shall. iv madu on the anionic
or value of such pioduce in the year the. year ni
ussesshictit, aocuiding to the prices fixed,. or 4i:cording to the
quantity produccd,, in such preeenmg year, by the s,t,i;t:
rules, and in the same manner by w•liielr 'siteh rents have
usually been ascertained between the preprieturs and their
!::ices of tenants.
ILU • •
1..E.S for estimating the rent or annual valueof Proper,
ties before described in Schedules (:)..; and
.(13.) situate in
Scot land.
Every estituateof such property in Scotland shall be matte
without reference to the cessur tax roll, or valued rents here.
*Whit: used it Scotland, or any stent thereon, and snail be
Made according to the general rule contained .in the schedule
(A.) to the best of the beliefand jutegmeht- at' the Comm,.
sioncrs, Assessors, and others eMployed in char,;;ul; the
several duties. '

Anti be it enatffed, That ilvevery case where the Poor Rate
of any parish or pies. l.oglatai, Wah:i, ur Berwick-upon.
Tweed. shall not he traile on the lull amount cif all the pro..
perties in such parish or place %%hereon a drily- is direeLd to
t e charged by schedule (A.) or or ir, atiy•giv.en proper.
Lonate part of such valued lino in. all 4;ttit4.wiwre any pro.
per:), so chargeable shall riot be rated'itt7sitch poor r oc, Er
shall be law tut tor the assessor or assessum- and lie -anti Ile.y
is and are required, to give or leave notice in writing, to tiie
-occupier kir occupiers thereof, or at the iast or usual place
abosic of then; or any or them, or on _ the premises to be
charged with the said assessment, requiring hint, her, cir
them, to prepare_ and produce to the saki as ;easor or itssesso,
witiitn twenty-one day s next ensuing the day of giving such
notice, an account 111 writing, in suchiorm as .iliall-betlireet•
ed limier the inithority of this An, 01 tile actu.ct rent at which'
such prn,,:ity shall have been so let within the period of live
years netore Irreorioneri, or it nut so let, ot the annual vale:
of such proper t y est i mated according to the general rule eon •
tallied in schedule (A j and as the case May require,; town
which ut.cnititt so tieftvercd, it 'shall be 'brine said
assessor or assessors to make sin estimate at the said property
on the amount at such root, where the sante shall have been
so lot i. or where the same shall not have neen su let, then ojt
tire 41110U/oot. the rent at which the is worth to be let,
aS,tIIC case may require, • it' the said assessor or assessors shad!
be satisfied with such account, or. otherwise to make an -
mate to the bestial his or their judgment on. the said proper-
ty, notwithstanding such proper.7.lll44t he valued in the
pope rate tor such parish or:pi:recto A cl.itElcitt prOpor thou, i;r
at a loss annual value than lit such assessment, or /114 y COL
be rioted in such poor rate.
Clause (C. ►.l Assessors. to make. their et.timair-s of
Minis Gil the prudinatoti of the lase by thirmiant acconling
to t he reserved rent.

C 141.1i)C I. j Requiring tenants la Scotland to pruclutte
their lems,us.

1 f lands beccllle unt.iccupicd, distress may be tOtert aftor-
wirdS.

. _
Assessment on hou.cs unoccupied to be discharged.
The Dui charged on tythes to be levied, in case of non-
payment, by citgrcriS wit rlle gootlS and chattels of the owner.
l'ho duties on inatket. twits, tolls...ttslietios, tire. to
levitd of non-pdyinent by distress an the receiver 0,
on the goods cruet chattels in the booths, stalls, &c. .;
..Al;s4isWr It) iii:ike their. earn-fates according to th;.•
annual value of Liu& sod premises.
A110w.,1. to .-4sois not being Colleaors zd. in the
pound ; b.iuh Coil.:cturs 3d.

ASSV:3Ofi td apply to vCurnmissiuriers and Surveyors for
instrtmtion.i. •

Mises:Am, to verity their e§timates before the Cortimiz.,sinn-
c,rs. Thoy and the Overseors may be examined bettire
C0111111iS3i011erS;Wil0 fluty really the aa6e..stnents; if not nui)
'node.

Connulisioners,artd others may examine goor
As.,,ew)rs in Scut Lola to be examiltod coacenting tlt valun.
load, by th:an.

Assessora at4iother Officers to view and survey hvh.N,
Providins fur the re-lidyment of the'coits of tittr Vey
the Coultuts4tooers.,hatt adjudge the same to be reli.,h;.
Comittibsionero to,to.Ake ..the tnuuts ott etiotates trot 4,b-
-jetited to.

objestlion taken, the COMMi3sioners to rectify
mates, and make assesmitznts thereon.
The Duties to be .I.:vied aA tetcy become due, and if Lot
levied to be/a debt on mcurd.
Parishes to b.! 3nswcrable tbr Colleetors.
Arivms to be ri;,..:ts:;c-.1.

renaltl tbr not making returns,
Surve)nrs and li,pecturi, to have access to -returns a: d
asveuntents, with liberty to surcharge.
No sllr4.llarge to be Made by any Assei;sor,
Stir v...yur,, &c. shall bz. iiiipe.iched on account of any
in the naul..s or ths.irilitions.
of avoiding the doubt* duty, by making
after surcharge.

Persons over-rated may appeal, to the Commis4loo,..m.
On apir..,sl, a crhedule to be produced.
. of giving relief where assessments aie made atx,,:e
the value at lauds.

In t:s.: vc :1,1)%• at= occupier shoving Tease, or if rio lea, v.
i
prove ins .1:111v44 rent, Commissionors may reduce fle: r. te.
Where kinds are rasessed at Jess than the valt,e, :Le a.,,,..z s •
malt in.iy be rectified.
Shri.htrifes, il confirt..vl, to be io doubk 414ty in c;::-.!:‘

int..rz.st of Kinney, .arilluitiek,
:iv' • if aort,•tti.ni, p:,•able roam 4 per.;no or pers ns, hodi-•
or co por4te, AoCittr'es, •kvi' ether cru%).,
r.t • pi Attu corportre (..xecpt :tzt- is execpted) flier
shall be cll.4c.:eit fOr" every tt-vc-otv nt the adtpcil
atoom•t thereof, rite shut awe be paid %Nit bout
abatetiteot, 'on accoudt whatav,.l ; which
slull be raid hr the persori, or per:.ous etttitled untrr
the .said dividends, :aid shares, and fihall emtcod
to all public lotollities wipte.ver. 'except the stuck;, of pulp.
Lo,orinties ..alrawise charged by ttUs aft.
Directing .Comulitst6oners fur I.nratim to charge public
atutuitivs.

...
*sock i's" Frielelly Societies exempted. , •
Ssr,ck. of charitable Institutiotls exempted.
N ot• to extend to ,Cointnissioners:oft he National Debt.
That the act 0).411 not mid o Frireieners.
That an office raas• he.opeued for the receipt of the duty,
r,l" er appointed, where the duty is to be paid, and
ace oittarsces given. •
Directing the Bank to send copies of their dividend books
'to tp.• Letyer, in Winds the pay toelltS of the duty are to- be
e st crest. -
Direeting th!-I'rnstees.,,&e.. in courts having the controul of ,
property, to pay the dory.
Diretting lteeeive:•e to render accounts.
• Duties in. as rear .may he reLovered h distress.
The cusses ...rising from the lAit mentioned duties shall be
pail into the Exchequer every Wednesday. • - •
Clause l fan aseertainineloreign stock.
Clause (it. t.)'Direeling that no transfer of such stock,
the certificate of exemption to be .vacated.
• Clause (5..1.) ,Persons fraudulently pretending that stock
is to,...••pioevrty ut foreieners, to Surfeit , Soul.
D.)
Ifpon the atitival tirohts or gains, arising or accruing to any.
person or persona residing in Great Britain, Crum any kind ut
property whatever, whether fattwte in Great Britain or else-
where, or, is um any. avntlitieS, allowances or stipends, or
troth any profession, trade, or vecation, whether the same
• shall respectively he Carrittl On .in Crest fZrataitiorelsewhere •
thee; shah he charged for eviry :es. of the amount of such
profits or g;sins, the yearly or
Upon the animal Profits or Qains arising or accruing to
any of Ills Majesty's Sishjeel., although not resident in Great
Britain, fonts any kind of property- sehatever•in Great Britain,
or from am, profession, trade, employment; or Vocation, ex-
er,:icti in .4.; rz.it Britain, there shall be charged for every zos.
of the amount of smls profit!' or gains, the yearly turn of is.
And upon the annual l'ro6ts or Gains arising or accruing
to any person • or persons whatever, although not Subjeels of
His Majesty, nor resident within rest Britain, from any
property whatever in Great Britain, or any profession, trade,
employment, or vocation exercised u Grant Britain, there
skill be chars d for every ;Los. of the amount of such profits
or Gain.s, the yearly suns of t s.
Which last mentioned Duties shall' extend to'every de:
atritstinrt of property which shall not be chargeabfe to either
ut the Said nuties cOnt.nneil in SCilednie* (A ) (B.) or (C.)
and to every description of or profit not charge-
. able to the Duty herein alter mentioned,, contained its Seise-
dole (E.) and shalt be charged. annually on. and.paid by the
person or persons, bodies politic or „corporate, 'fraternities,
fellowships, companies or societies, whether corporate or not
corporate, receiving or entitled mach the same ; and where
any aotwal interest, or any annuity, allowance, or stipend,
shall be payable out of such melts or gains, whether the
same obeli be a chore° thereon or not, the person paying such
interest, Annuity. allowance, or, stipend, and obtaining such
Certificate as hereinafter is mentioned, shall be entitled to
deduct there,ut so much of the said duties as a like rate on
such interest, annuity, allowance, or stipend %%Told amount
unto ; and the person or persons entitled Unto such
tereat, annuity, allowance or stipend; is hereby required to
alltiw such dedmaions, and the person paying the said Duties
shall he acquitted and discharged of so touch issoneyos itrthe
'erste had attually.been paid to the. person entitled t 4. such in-
terest; annuity, allowance, or stipend.