The Sun.
London, England, 1803-11-14 00:00:00

PROPERTY, &c. ACT.

There is f.O much perpleXity in the NIA* t Newt Bt Lt., and,
so many Persons are doubtful how to acl, amidst its cum-
,plicated Arrangements, that we consider it as out duty to
throw all possible light upon a subject of so much trn-
' portance torall Ranks of the People; who are all, indeed,
mediatcly or immediately aftitcled by this, intricate pro•
duetion of Financial Speculation►. We, therefore readily
insert the following Article, as it bears the Stamp of
Official .Authority,

.
To -those,Who have not the oppottunity of perus_
ing the At of Parliatnent, under which the Forms
for the. Returns have been delivered, it is requisite
to observe, that different modes of assessing dif-
fere»t kinds. of Property,- adapted to the nature of
each, are to be pursued. .
For. certain Descriptions of Profits, Returns of
the Amount are require' to be made .by, the Party.
For others no return is required, unless in parti-
tular eases, when the Party will. receive another
Notice f+ir that purpose. .
For Income derived from-the Property of others,
no Asfesseula is 'to he made, and therefOrt.no Re.
turn is required, such Income being -charged in the
Assessment to be mode on the Person possessing the
Property.
The: following Observations will therefore be at..
tended to : • ; •
"The Forms now delivered, marked No, 6, (first
parr), which are to be considered as pointing out
the Mode by which Returns are to be made, are
telettleted -only for those who carry on Trade or
IMattufaatire, Or seine' Commercial Adventure,d or
are engaged in Professions ; or who possess par..
titular -Det,criptioee of Property,' therein ennme.
rated, and direEtetl to be charged: under the re-
gulatjons .of the Schedules of. the An. outlet('
(C and .
Those who ,slerive their. Income from other
,noires, which ,are to he Cherged untiCy the Sche-
dol“, marked (A and 13).,, as from Lands het at a eer...
tsn Rent. whether as. Proprietors o•Crenants, ate
poteequited to deliver, in the first instance, any
Statenrieot• el their Rents or Valee. It, in the
Execution of. the Aa, die. Amount of the Rent or
Via* of any particular Property is roquisite to be
eicertained It In the Return of- the Proprietor or
'Tenant, a pArticular Notice for that purpose
be delivered to him,, to, which he will then he re.
Pttired..to deliver a Return. to, the Assessor cf the
arish in which the Lands lie.
The same • Obsereation applies to: those who
derive IncOme‘trom,Offices, whether Public or Pri.
vote, or from Annuities, Pensions, or Stipends,
payable by His Majesty, or out of the Public
Revenee, either at the Exchequer or ally of the
Public Offices, to' be charged under the Schedule of
tlw-A.t.t, marked (E).
Persons deriving their Income from 'Lands, &c..
tt>lt slit-, or from Offices wholly, or forwthe before.
mentioned Public Aennitiee, Pensions,, or Stipends,
>lre reqtkired;to sign the Declaration entitled '' Ge.
sera! :Declaration,!' page I, without making any
other Return of their own Profits.

The lour ',Subsequent Detelarations, in pages I and
2, are bat-v:4011y explanatorytof their. Intent, and
are to be filled up by those only who fall within any
of the Cabeg theiein described, viz. _

tste By those who ,are desirous of being assessed
by. Referees. •
ad., By each Partner,ota Firm, where the Prin.
.eipal Partner, on behalf. ollthe whole, has deli•,ered
tit Statement, in order to be jointly wasted.
3d. By. each Partner desirous of being separately
assessed.,
4.th. By those who have already made theii Re- ,
turn in another place.
• 'The four first Declarations, in pages 3' and 4, are
iespedively applicable to Persons riding in different
-situations from whom any Statement is required.
*-The firstapplies to Persons in general, aftb for
themselves indiv,itlually.
The second, for Trustees, Agents, Receivers,
acting for
The third for Officers, adin.g for Corporations
and Compahica. ,
The fourth, for a Partner tiding for himself and
the other Partners. •
who, acts in one.of these,capacities only, will
sign the. particular I)eciaration. applicable to his
Case.. He who ads in two or, more capacities, will
sign each and ,every. Declaration applicable to his
CilltC; and if.he has occasion to.etturn Profits of
the same Nature in different. Capacities, or his
Sources are so vari,,us as, to require more space, he
may either fill up several printed Forms, 'or annex
to the printed F,,rin a written Form.rnade our, and
filled up in the same manner as, for instance,
where he returns his own Funded Property, and also
the Property-of others,. whieli he holds as Trustee,
he may return the tatter in another printed or writ.
ten Form.
All the Blank Forms opposite trythe above four
Declarations, 'marked s tt> II inclusiVe, are in.
tended for"the Statements Ut' the Patties, according
to the partiettlar .Deictiption of the „Profits, each of
them :Tidying to every of the,. fOur Declarations
above.inentioned, and are to be filled up with, the
amount 'of eacit. I)eacription of, Ptofits, 'together
with the amount of the Duty payable,
The last. DeclaraOion,. in page at., applies only.to
thc.e,e who have Pr,:fits of a Description whiCh
be charged a der the same Regulations as Profits of
'.Trade are to be charged ; that is to say, upon the
-atsjukti amid not upon an Estimate•made by
any . fixed Rule, and exteeds to such as, are not
otbeNvise, to be Charged and therefore Lands,
Rents, Mortgages, are not to be returned, being
charged by another motile, or included in the As.'
torment upqn others.

EXPLANATION 01! THE DIFFESENI'COLUMNS,

N. t evendo .to all Property in the Public
Fundi, (including. the Annuities 'called Exchetitutr
Annuities,). a liich..tio not belong to Corporations ;
such as .114 k 'Stock,' East .India Stock, . arid South
Seri Stock, which belong to the respective Coati.
pinks, and imnst be accounted for-hy them.
The iii.cturn of this Property arty be made, either
to the Commissioners' of the I)istria 'where the

:Party reside*, or to the Commissioners atling for
the City of London.
If a Party residing out of London returns his Funded
l'ropetty to the Commissioners for London,- it
would be proper also, In the Di..trie:i where he re.
sides, to fill up, and. sign the last Decleration in
page 2, declaring that he has done so, anti alter-
ing the Form, so. as to confine it to his Funded
Property.
If no Return be made ofthis Property, the Com.
missioners .for London are empowered to make-an
Assessment on the Property standing in the Name of
each Individual making. Default ; but. the Party may
pay the Duty into the Bank of .England on the Di.
videntis as they become- payable, and the Receipt
there Iv be. given, being delivered at the Office of
the Commissiimers for London, :will discharge the
Assessment covered by that Payment.
No. z extends to Interest of Money or Annul.
ties and other• Annual Payments, to be made. out of
Profits not chargeable under the Aft: Such are al.
lowances,made from Aroad, Interest due. on Bonds,
Notes, mother Personal Debts,due ft um FOieigners.;
Mottgagesi: Boni, or. Note Debts, payable .-by
Persona in Great Britain, who are themselves intl.
tied to be. exempted: from-the Doty, by reason of
the small. Value of their Property. But no State.
ment is required of Interest of Money, or of any
Allowance or other Appal Payment, which arises
out of Property chargq ; nor will any Assessment
he made on the. Party entitled to. the Paymeoi, the
Owner, of the,Property being assessed for the .whole,
and entitled to dedud the Duty from the Payment
as.itis made.
No. 3 extends to every Person exercising a Pro._
fensinn, but it is confined to Isis itrofe,si net Pr..fiis.
N 0.... extends to all Person, exercising a Trade
or carrying on a Mantifadure, or any A.,iv ensure or •
Concern in the Nature of Trade, anti, i confined
the Profits acquired thereby.
No e-comprehends Property of, an uncertain An_
nual Value,V and extends to all Proprier.,,,,,,nd
Lessees, Renters, or Tenants nt (20;11 ries of Stone,
Slate, Lime-stone or Chalk,. Mines.ot Coal,,
Lead, COpper, Melodic, Iron, and' other ;
Salt;springs and Sat t.%yorks Alum-mihes aryl Al -m-
-work, Where the sonic ar uncertam in the An-
nual Value, or not let at a certain 'ten! Sec Sec.
tiuu 104.
NO. 6 ex:fete'c to the Profits arising from Canals,
Inland Navigatiims, .or Streams of ,Water, or from,
-any Docks or Water—works of a public Nature be..
longing to a c.:ompany, who are to he, charged, as
.well for their Laos's and Tenements as for all. their
other, Profits, in one .Account, to he .made by the
prztper Officer of the Corporari n tar Company ; con.
sequently the Proprietors, of Shares will not he re.
quired to make a particular Return of their Divi.
rends or Profits. See Settion 101.
N0.,7 extends to the softie kind of property as
No, e,
,and applies to thase cases where the work
. carried GM a trade, to he charged on the profits,
and not by the rent. See Section roz.
Ntli. S at,l 9 relate to securities on estates in Ire.
land, the British .:dominions abroad, and foreign do.
minions, the, amount of which mutt he returned, cal.
colored on the actual amount of the interest rreeiy..
able thereon for,one
Nos. 9 and I I relate to the profits received in
Great Britain from possessions or estates. in Ireland
or abroad,
,and must, be computed according to the
fifth case, (Schedule D). on the average, receipt of
three years.
The last, orl 2th Form, comprelien..ls all other
Income far 'which Returns are required, not corn.
oteheoded in any of the foregoing cases, nor other.
wis.e. charged.
Therefore lands, tenements, and bereditaments
in Great Britain, are,nor to he included in such
rattan, nor the profits of s.fices, both of which
are charged by other modes ; nor any of the an.
nual payments before menti,.ned, arising
.out of
the property 'of others charged tolite duty, nor
any other kind of profit tor which a particular re.
turn is required in any of the first eleven cases.
No further returns, than
,the above are required
from any persons, unless they have,a claim for ex-
emptions or ;abatements, which being grounded on
the whole of the 'mane, that Income must neces.
sarily he disclosed.:
The forms, No: 6, second parr, are calculated, and
to be used for those:1'1)01)01es only, and in the fol—
. lowing manner t
• The returns required by the twelve statements
above will coirspreheni the whole of the Income,
except that which May arise from lands, or from
(aces, or from payments to be made by others
Arising' out of property charged upon them. :In
order to their instituting these Claims, the parties
are required to sign the declaration in No. 6, second
part.. If they have property in land charged upon
them in the name of their tenants • the occupiers,
they will fill NI No. t with the amount of the
annual value of their respedive farms. If they
ate occupiers of. lands, they will fill up No. 2.
with the annual value thereof, as estimated in their
assessment.

If they hold offices, or have public aunuities,
pensions, or th stipen, they will fill up No. 3 with
the annual value, as charged upon them.
If they derive 'lncome from payments on of
property charged upon others, they will fill up No.
4. , but if in any, of these instances their property
is subjea to annuities, interest of money or other
annual mymentt, on payment whereof they are
entitled to dedua the tax, they should detluet the
amount r,f such payments from the aggregate of
their profits.
These four statements, or such of them as are
required, together, with such of the twelve itaie-
ments; avails required in the OTigirial return, wiii
comprehend the whole of the party's Income, on the
aggregate. amount of, which the exemptions and
abatements will be settled and allowed.

The last four statements arc not r.:quired to be
delivered with the othe,rs ; in many eases they can.
not be filled up at the time.. The ascertainment of
each assessment upon the party's property is pre.
viously necessary, and therefore the claim should be
allowed to be made at a subsequent period.
The, declaration of the number of children should
be'ruatle at the time of the first return ; but the

claim to the AatemettratOtld accompany the state.
merit of Income,

_ - -
These returns may he delivered,' sealed up, at
the Oflige of the Cominissioners, in, order that an
assessment may be made, ‘ihich will be entered in
the books of the Commissioners, under a letter or
number, and they Wil(give.to the patty a eentificate,
and also at duplicate Of the assessment to the Collec.
tor, under the same letter, or number, without men-
tioning the name, of tine party charged, ivho may
pay th'.! IlinoWik of his 'assessment into the B►tik, cm
prothrtilinn of.rhe 'cmlificate,taking a receipt, which
will he a tll,4arge to hint op delivery
.thereof to
the. Ciirmikliioners; or. the -Money may be paid to
the Colledor an proJunion of the certificati,-who
will enter a discharge df as:sessmtn!, 0.1613!
knOWl'edge of ;the pithy :on n' case aceciunt the pay-
ment is
• , •
The CommiSsionerS for thcAfr+irs ofiraic% having
given the,above explanation to several toqUiries male
to thetuklmve,inorder to.the better Understanding ot4
the forms, direneti the above to be printed, and sint
the same to the dilfcrent• Surveyors for genefal dis.
tributiun.

WOODBAIDCP LoYkt, VoLUNP7ERM.—Friany
senfogh ihisCorps met on their usual pride ground,
and pr,,ceeded' to..a marsh near:Broil-it:swell Camp,
where each company fired at a target. Pri23 Were
given tit the'riiree best shots in each com;,any, and
excellently well were the sherh 'made, that it rc.
gaited the greater, investigation before it could be
jo.igt:d who were erni7led to them. After the firing
was over, and the Corps had gone.. through a' c:.M.
prete drill. day, JoHN P'll4o E ' Erq. 'their Ccm_
in , addressed them; try thanking them for their
uniform tendance since he 'had had the honour of
comminding-thena, but lilt,te.particularly on- that
chy,'as lit had to communicate to them the contenis
if a bitter' he 'had received from the Deputy Lieu.
tenant-of DiVision (PETER IsA.Ao' tLcutort;
EsT) requesting their being einbodied'ff;r a limited
lime, and 'to -march to the Coast not only for. the
purpose of being made more mica in their disci.
e which would render them. what they. them.
p
selvet wished to be, more competent to be 'useful in
the glorions•cause they hid so laudably undertaken.
The Cntimiandant said 'he had inAle no c
cation' to' the Deputy Lieutenant, as he first wished
to Corisult'th'em upOn the subje& ; but
he had to lament the proposal Was riot first made to
the WoOdbridge Loyal Volunteers, satisfied as he
was, froni' their well known zeal, that they would
have ser the Wcirthy of imitation of' every
Volunteer Corps IR the- dounty of Suffilk. Without
entering any further into the subjea, he was too
well acquainted with their,Sentiinents, tti doubt for
one moment that they Wouhl suer themselves tube
outdOne- in loyalty and attaelim6nt to their King
and Country(here the Letter reeeived frotri`PETert
hAAC THE LLITSON read, which particularly
pointed "but, that they. Would -nor, when efilled upon
by' His 'Majesty, he Sen( but Where good quarters
could he provided) t—a't theseunclusion orWhiCh the
whole Corps immediately tried " One and alf,- anti
to be the Corps called out ;" whereupon three
times three loud huziai followed. EVery nitin'svai
, ordered.to appear the next•parade day with a good
bialiket or great coat slUag At his • back, and 'to
provide himself with every .thing necessary for
Marching ; this beirirtht most vulnerable part of
Suffolk, hey Would, in all probability be soon
called upon.- After which the Corps, 'cm their way
home,' was refreshedi,ot the Horse and Groom
Melton, and returned about six in the evening.
This Corps may, without adding in' the least to its
just merits, be stiled pneof the first Volunteer,Corps
in the Kingdom, in point of discipline (hey have.
been drilled by the -24,th,Regiment of Foot ever since
July, and- were particularly fortunate in procuring
arms as Soon as they were enrolled, horn the 69th
Regiment of Foot, ;then encamped at
,Bromeswell. -
Ilie,COrps has long,since been elothect; their
uni-
form (scarlet turned up with .black. velvet) is neat
.yet elegant, and on the fAst.Day they had a pair
of Colotirs presented Ahem by the Lidy of their
Commandant.

UNION HALT..---Thursday jos.Branson, one of the
Gentlemen belonging to the Clapham„ Legion of
Volunteers, was summoned before Ric HARD CAR.
PENTIR SMITH, and GraeortfouaNtek,
two of the Magistrates at Union 11411, fir refusing
to ply .4.5, 6d. for some fines , due from 1,;r4 for
nem-attendance at three diferent drills, agreeable to
"the Resolutions entered into and signed by the torso.
bees of, the CoiPS. • •
Several Gentlemen of the Committee attended,
with Mr. FR ANICS, thetr Secretary, who produutl
the,engageMetit and resOlutions,that had been looked
into and subscribed by the Corps, in which the
stated fines for now-attendance were contained; anti
by
+whose evidence kappeared, that the Defendant
had applied to join the Corps as a Volunteer; that
he had subsi:ribed the resolutions and engagement
in which the fines were stated and agreed to ; that-
the .Defendant :had afterwards, in a rude manner;
returned his arms,, &c. to the. Committee, and de-
clined belonging any longer to the Carps; and that
he had negledesi to attend three drills, for which
he incurred forfeits to the amount ;of as. 61. Which
he had called upon hitn to pay, and he refused.
Mr. Branson, the Defendant, in his vindication,
said, that he • had declined attending the Corps,
because they had refused to pay him one 'shilling
each time for such, attendance at drill, which was
agreed to.be allowed to persons who'catild not af.
foil to give up their time. In answer to Which,
the. Gentlemen of the Committee stated, that they
•bad agreed to allow one shilling per drill—but to
such persons only, who, being in employment, should
have arty part of their wages dedutted by their em,_
players fur the, time they. lust While atteiding the
drill ; and_that the person in whose employ the De.
lendancwas, had not
.made anydepdauktitihninmfrtohme his
wages on this account, but had full
amount, so that the Defendant' wished to obtain the
shilling besides.