The Sun.
London, England, 1803-06-27 00:00:00

ABSTRACT

stlr Ts.
'ILL }OR LEVYING A TAX ON rkor LRTY.

The Commissiners fin ra.hirls the duties on
lands, tenements, and pereditaments, are. to he ap.
pointed on the same principle which rezulated their
nomination when the Income Tax 4,as originally
ittiposed. L:snds am not to be assetsed at a les,s v.
lite than they are estimated in the poor rate, bur in
cases 'whets the lull value hart not been' registered,
the cdinmissioners are to have the power of rail
kg the'itssesstnent to the Anal value at (Seiime
tax is imposed,' the c.;tscs in which thtt 4te
f4i.lorized to to.ike tlth augmentation 'are Oct,'

lands are charged with the poor rate on a prop
tionate part of the value, and where laod. are ra”..•,1
in different proportions. The tat to be' imposed is
lo'be- one shilling in the round on the landlord,
and nine.peticelan the tenant. The same regulatilns
art applicable to hOuses anti tenements of every
stription. The assessment is to be made on an ;tie.
rage of three years. When land or hoitses are liable
to jocumbrances, the owner, proprietor, and pew-
pivr tespeetively are to be allowed a proportionate
deduction in' the assesment. • Mines of all -sorts,
iron mills, salt springs and salt' works, parks,
chae,s, wart ens, woods, underwuods, water works,
canals, docks, and fishings, are to .be stabjetc.l to the
thry. Roads and turnpikes are also included in the
ACt. Mortgagees and creditors in any heritable
bot'id,' who shall be in' pOssession of the lands or
tettements, or shall rective their rent, are to account
to the m'ortgagee or &Igor for so much of the in.
Iciest money, payahle on thtF mortgage, as the duty to
be levied by the. Aa would amount to. No person
is tra be subjeCt -to the tax whose property in land,
houses, and tenements, or whose annual rent does not
exceed sixty pounds. 'On- property and rent from
sixty 'to eighty pounds, the t.:ix is to be a halfpenny
on every t wenty shillings. From eighty pounds to a
hundred, the duty is. to he two. pence. h mina bun.
tired to a hundred and forty, the duty is to
.he on
every twenty Shillings, four-Pence. Persons having
property, or paying a rent under an hundred and fitly
pounds, are to pay on each pound six.pence.
Where property is not rated, the Commissioners
are to make an assessment, formed. on the best of
their judgment.. Where the rent of property has
been recently established, or where it is of uncertain
annuli value, the Commissioners are to demand from
the Proprietors and Qoetipiers a written account of
the value, and if they are not satisfied with this
ackoonr, alleyare at liberty to make an assesstnent
on what they consider to be the fairest principles.

In'Seotland, the duties ate to he levied on the
annual value,-. without regard to the proportions in
any former valuation or statement. When dif.
fetences arise .betwixt .the 'landlord and the tenant
about the ,ha .anent of the'duties, they are to beset.
tied by the Commissiontis. Contrads betwixt the
landlord and .the tenant.are • •in no ease to he_bind.
ing When they are cnotrary to the Aa. On lands
,eharged,with.:the duaies which afterwards become
unoccupied, a 'distress may be levied as soon as
any dist re!TSC'SCan fOund....- The, assessments on
unoccupied houses are, sin apPlicatjon to the Cominis-
siuners, to be.di6Chalged. 'The- Assessors'are, fir the
first year of the operation of the A,C'.t, to give in thir.
vultiation to'the Commissioners at the ti:na they sit ill
chuse to,appoint, and in every future year, on or he.
r:farc the eth of June yearly. In every case , where
a 'diffietilly occurs to the. Assessors in' making•their
valuation, ur where,, obstrodion iS experiended, they
are to apply for advice to the Commissioners, and
to tie guided by their. instruaions„ The As.
:sensors are to 'verify , their estimates befOre the
• Cominissionprs. The Overseers of the cliff rent
Nrislies may be examined before the Commi ss.oners,
and be allowed to coiled any errors of which the
Asiessors-`•may hale been guilty The. Commis.
sinner,, Assessors, Surveyor;, and, jc pedors. ap-
pointed to carry the Ad• into execution, are to
have toll liberty to 'examine the poor rates of
each. Parish, .to call for. copies or eatrad4 froM
the books of the parish ; overseers. to, demand
every sort of information which can guide
their judgment. • Every person 'called on for th.-
information, who shall refuse .compliance, is, to be
.sol:jea. to a floe for rash (;ffence,- not exceeding
ti,venry,.,nor less than five pounds. The Assessors.
and other Officers cowl()) ed in making the valua.
tiou, ate to survey the lands, Iriuset, anti' tenements
subject to the duties, If objedions are taken to the
estimate of time Assessnr, the CommiAsioners.-are
vested with full powtrs of correding,the mistake.
It i, with the Commissioners to. grant abatements,
as deSClibed by The -MI. The Mt is to take
effed from thelth Of last April. 'The payment fur
the firstqiiarter is fti he' on. the • jacith of June ; for
the second .qoarters• on the ,zoth w Seell4r ;
for the 'third quarter, on the 30' 11 of December; and
for the fourth quarter,'ott Ate ;Oth March. When
a claim for abatement is made, the persons making
it are to appear before' the Commissigners; and vent.
ly their dectatation•on oath.' Interest of money, and
other payments matte out of profits,. are made liahte
to a reduaion. -Creditors, on giving notice, are to be::
charged to.the duty, but if no notice is given, the de.
dudion will take place according to other • princi.
pies. Persons claiming an abatement are to give
in a written declaration, stating the ground of
their claim, and if the Commissioners sustain it,
'they are to receive a certiOcate, which entitles them
to,the redudion. Parishes are to be answerable for •
the Colleetors, and when arrears. take place, they,
are to be re-assessed. Parents arid guardians are
madeltable fur infants, and exectit.;;;.:. for persons
dying.
Fur raising the Duties on. Offices in the Public
Dtpartmen't, earls Office is Au- appoint three Com-
missioners and two Astessurs, whu'are to make an,
estimate on .which the assessment is to be -formed.
Offices in Parliament, Counties Palatine, inferior
6earts and. Ecclesiastical 'Courts shall, from the
Officers of ihe several Departments, chose COM.'
nilsioners,' not exceeding ,seven, to carry. the Ai
into exeCutimi. In Cities,: Boroughs, and 'in the.
Cinque Ports, the Comthissioners, not exceeding
•
seven, are tei be chosen from the Mayor, Aldermen,
Commtin Cooncil, Bailiff or capital Burgesses;' In
Counties, the Juitices of the Peace are to be Com.
Missioners. The names Of the, Commissioners are
within a month after the passing of the Aa to .be
reported to the CoMmissioners for the Affairs of
Taxes. The Bar Ons of the Exchequer in Scotland
are to nominate the Commissioners.: for Scotland.--
! 'To execute the At so' far as' relatea 'to. the duty
on pensions, the Coinmissinner! • shall .be chosen
:Isom among .the principalOffieers in His majes.
ty's Exchicitter in •Englant.L. the .Reinatthrio,:ei,
Auditor, :Receivers, 'and Clerk of the Pipe in the
gxlietitter fat; Scotland, or their reipeicliee )qutie-c,
The. Commissiiinei for the other tiniics are to meet
and appoint their Clerics; and tlie'Coannissiimers
on oaicrs are to have the appointment al A,,sessors'
and Coll( tors. . Where abatements are all Owed,
the value of the (thee is to be -Whet('
04i:es ;tie. forea.ll,popui,,,o„ thrke Ovviniti are „to,
pay, the duty itr place of theii

Assessors of the reties on Offices are, to be.fwaish.,
ed with lista of salaries to aieertsin the value,
and
,be enabled with greater ease to make their
assessments ; the department of office is to be an,
swerabie for deficiencies in the duties. The duties
on offices not stopped are' to he levied by warrant.
No qualification is to he required of Commissioners
on Public Offices and Public Annuities. Where
t;ie priceipal sums are payable, • the Duty is in be
deduEted. Surveyors and Inspetiors are to have
access to returns and assessments. They are to
have the power of. m'aking a surchArge; if they think
it advisable. No
,assessment, or, surcharge, made
by any assessor;,surveyor, or other officer, shall be
impeached on account of any mistake in the names
nr destriptions. Persons conceiving themselves to
be overrated, have liberty of appeal to the Com-
missioners; and this appeal they must support by a
schedule, descriptive of the sources of thiir income.
When assessments have been made above the value
of lantV, a power of relief is given by the Aft, and
when lands have been, assessed at less than their
value, the assessment may be amended. In cer
lain cases surcharges, if confirmed, are to be in
double duty. • The Money paid to Collet-tors is to
be, transmitted to a Receiver-general, and the mo-
ney stopped at the receipt of Exchequer is 'to
'be paid into the 'Bank. The tillowancz to Officers
for_ colleftion is to be three-halfpence in the
pound of the duty received. The owners and occu-
piers are to he rated to the poor-rate and highway
duty as before passing of the MI. The payment of
the duties to be raised by this,Aa is not to confer
a settlement on the persons—paying them. The tun..
ney arising from .he duties is to be paid into the
Exchequer and to be applied from time to time to
the exigencies of the \Public Service. The allow.
ances for colleetion are to be paid in Scotland by the
Barons of the Exchequer. Grants of exemption at;
not in any case to affect this A. As, howeVer,
this MI is limited to six months, and the time of
pleading the general issue is reitrkted, '-the Mt is
to continue in force during the War, and no longer.
On public offices or employments of profit, and
on every annuity, pension or stipend, payable by
His Majesty, or out Of the Public Revenue of Great
Britain, for every twenty shillings of an annual vi-
due there shall be, charged the sum of one shilling.
The Schedule'gives the following Rules for charg-
ing the duties and making the abatements

st, In all'cascs, the annual value of lands, tenements,. he.
reditaments, -or heritages, shall be under-ski:3d to be the rent
by the year at which the swine are let. if the stone are and
have been let within the period of three years before flu: Era.
day oiJune, Itlle tnousandeighthundred ;mit -three, otherwise
at tint rent the saute are worth to be let by the
year ; and where the same, shall, nut be of a nature tube the
snhjea of an assessment according to the tent, and shall not
then be actually let at a yearly rent, the said annual value
slia I be understood to be the fair ann. just average for one year
oldie gains and profits of such number of years as Will be re.
vired in the particular case or eases hereinafter mentioned.
ed. All the said dutie's on lands, tenements, hereditamenis,
'or .heritages, shall be charged annually ott and paid by the
occupier or occupiers fur the time beinc of such lands,
tenements, hereditaments, nr heritages; and 'where the same,
except dwel I heuses, ;hall not be of a nature to be the sub-
ject of actual occupation, or-shall not theh be aetually oecu.
' pied, the said. Duties shall be-. charged on and paid by the
rospeCtiye persons mentioned. in this Act in the particular
-eases therein specified,
.and in aN oth.t.r cases by the Pro-
prietor or Proprietors, his, her, or their agent or receiver.;
and all the said Duties snail ne a;sessed by the AssesSors 6f
the parish, or• place where the same arc situate, and rilt else.
where.
3 i. The said duty in-respect of the property in furniture,
cattle, goods, and chattels, lett to a tenant to be used or en-
- joycd iu .1 with any dwelling house, lands. or tenements,
shalt be charged on and paid by sikch tenant, any asseihed by
the assessors. for the parisn, or place where such dwelling
house, lands, or, tenements Shall be situate,: unt was else.
where.

4th, So nateh of the rates and duties hereby charged in
respect of the property in any of the premises herein man.
tioned, to he paid-by the occupier or o...enpiers, being respec
tivelY tenants of the sante, as a like rate on the rent payable
to the lendlord or landlords would, by a just proportion,
amount unto, shalt be deducted o :t of such rent t and all
landlords, both mediate and tininediete, according to their
respective interests, shall7allow. such deductions and pay-
ments upon receipt of tile residue of the rents,• and the
tenants paying the said essessments. in respect of the pro
perty, shall be acquitted and discharged of so much money as
the said like rate on such rent shall ainonnt unto, as if the
.same had adiiially been paid, unto the person or persons to.
whom his or their rent shalt have been due and payable; and
such rent Shall be deetwil to b; the rent !arable to the land-
lord or landlords, exclusive of any rates for the relief of the
poor, or any proportion _thereof agreed to he paid by sots.
landlord or landlords. or any other rates, taxes, and asSess•
meets, usually 'or lawfully charged on the occupier or occu-
piers, and agreed to be paid by such landlord or landlords.
sth.. Where any house, lands, tenements, or hereditatnents,
are subjett or. liable to any ineumbran.es "whatever which
Shall be
.charged thereon, or to any' heritable. securities
Or • intiofrnents thereon, or to the payment of any rent
charge, annuity.. fee- ferin rent, rent-service. quit-rent, feu •
ditty, or other rent or annual payment thereupon reserved or
eleareed, the land ords, owners, or proerieOis being occupiers
reipeelively of such premises, and beme charged to the said
tiuttesln respe tof the property many of the premises herein.
mentinned, or having allowed any, dediretirms or pay.ments.
out of the rents paid by them on account, pf the said.
duties shall ;abate and deduct, and detain and keep in their
hands, out of the iiiterest payable, on such ineurribrences,
and out of.eveiy. such rent charge, annuity, lea,tittart rent,
rent Serviee, quit rent, feu (bay, Or other lent or annual -
payment afores.iid,.'sp much of the said duties or pay tnelits
oft account of the saint:, as a- like rate on such interest, rent
charge, annuity, fee-tarin rent, rent S:riice, 'gen. rent,
feu duty, or Other rent; or,annual 'pay inents ateresaid, rt%peie.-
tively, shall, by a just proportion, amount into ; and all and
every,person and persons who are or shall be any ways entitled
unto such interest, rents, or annual pay merits their Receivers,
Deputies, or Agents, are hereby required to allow such Ue;lue-
tionsand pay milts, according to, such rites; u pod the receipt of
'the residue of such monies :is shall be due and payable te them
for,such interest, rentseor aiinuat payments, w ahem any. fee
or charge for such allowance ; and the lan,itord, owner, pro.
priutor, and eci_upier resrieelivety, ehareed, at aforesaid,
or having atiowed,sticirdeuuetions or payments; shalt•beac.-
quitted and discharged of so Mitch money as- the deductions
or payments shall amount unto, .es if the same had actually
been paid:unto such INFSQII(Ir persons to wbem.sucbinftresta.
rent charge, annuity, fee-farm -rente rent service, quit rent,
ten-duty', or other rent .or aenual.payment aforesaid, shall
have been due and pajr:ible";
6th. Where any lauds, tenements, isereditements, or herit.
• aees, shill be Charged towards aid grented hy an Ad,'
passed in fhe ;Sth year of the reign of his- ptesent 41:ilestY,
intituled, "' An Act for granting ~.i Aid to• His Mejeity by_.
a leind-Tax to tweaked iii Gfeat Britain,-for thc Service of
the year and the charge thereon shall be paid, there
'shall be allotted and dedutted out' of the assessment to be
'.made thereon by virtue of this Act, suits sum of money as
like rate on sum-charged-and paid for such aid shaft,
just proportion amount unto: •
.7th: The raid rules and duties shall he charged on all ma-
inesSuages, linds, and tenements; and Ong' quarries of
stone,.slates.linte stone or chalk,'inines of coal, tilt, lead, cop-
per, iron; andother mines on all itOn.tnills, fur-
laces, and-other iron wori,,s, salt springSp and salt works; on
ell alum- mines•and alien works;- on all parks, chides, war-
rens, fares ts; - wood, 11f141CrWtgliii, and coppic-es'; on all Water-.
,workS,:.StlearriS of water, canals, inland navigations, •docks,
and tishings; on all tythes, rents; an' compositions for.
tythes, corn rents, and oilier payments iu. lieu of tythes ;
on all ways, roads, and • turnpikes,• and all other pro-
fits- arising. out -of • lands or tenements; and heredi.
-unseats-I'4)l'll,4l*es. throughout Great Britain, of what na-
ture or .k.inti soever they he,, belongiot, ti' any person or per-
reins; bodies politic or corporate, trrittablie guilds, trawl-4i.
etTllTildlkesi• Or Soviet itas, Whether corporate or not imp..
()orate.
:Bth, Stich,of the premises hereby charged as shalt be •ter.
taut in the ;.nitual value thereof, shall be team:tied ariv3l

r

k thin the full rent by the iev at ri !Co.!, tIo.. vivo. roe, ..i.I
may li.-: let, to he ascertained as t',...tot iril thr; yi:,..14.,, .:
suc'lfof the premises hereby el:srgod as shall. be itnt.z.V;., -, ,
the annual •valtte thereof, shall b; o,lini,iird ar'nel 1,,,5 1-'
the fair „and just average for (me year of the amount Oc L.,,,
profits or phis theereof in the three sears preceding. cOotfr; .'
the ith day of day Aptil Meath yeir, or on suchotlwr.tatv, .;
each ear on which tit: accouots of Such profit:: or g,'lt' ''.4l
...
been usuallyonzole up.
boontdh,.n.Wwlaidesreet any
shall
boertignalgvileer,oLioCorViittioier
iiatitulasn,ytetlitet:-rillt:
l'
or horeditaments, mortgaged or secuied, or inotte eceit, 11
the rents. and proros thereof, such mortgagee or croliwr l'''''
account such mortgagor or 'debtor, his beitS Alui•assiitn..
o ,
for so much e intereot money too Able on such
. I"rt
ill r'3l;'
thh
or security at Itforesaid, as the duty illefiVil, jeCOrng`'. 't.
rate prescribed by this ACI,. wuole, amount. unto.
shall he charged to the roid day
respect of the ocenpatiors of auth lands, gardens. or orcIJI ' •
according to the annual value thereof, ea tinutcd at*Carihi4 IR,
4nu,c7l;t: ohtt
r/Italennita'er.rofcitteiv(ign,,lettnotiti:seerslovirtlticir4iendilise,nt:asr,lgilLotierkotrctowanti.;
tins Act. ,
- .
..
SAT,st.IS.:NTS to hermitic front the I) II tie.,
SCHEDULE (A.) li'a, I.
A - • . ret
of the Occupotioo of_ Lands, Tenernentsi .ilid lle_re jolt
• meats, under at ;:crtAiii Value, of the dio:eriptia. Itercillario
tilelitivilCd i, '
:
Ist. Any person occupying, lands or tooonenti in Dig
land. Wales, orupon.Twecd, ;ts A trnant Of
the improved rent or rack-rit, the annual value whcr°
shall not exceed p.yaLle in •re
ow hundred and tifty pvanti 1,11,V.1;
estimated according to the directions of this AZI, i'''''„ui.,`,,
gain a livelihood or subsistence solely thereby, sl'l' *--
Tina thereof before the Conottissioners; in the niaoror
thevreaeltueed
ahty..tsluricshAt4dl,l4bstocrh:crgric:lntvolittsl7 dutho in rto;Pect a o
occupatunt•thereol, at the rate tollowing NiZ. it "V"
this Ad, shall e:;cceil sixty pOisn,is,cfiduastl(l34lll4Virdr:'`"'d:
eaigrhetxy,eporyunds, fore very twenty shillings t here.' tliesi° ut Q't..
penny halfpenny; and if the annual value theietit, &I! ci,,
teed eighty ponots, and Shill nut exceed wit! lo,ndrca P''''s'e;
twenty shillings thereof the snot Of twa.1),0644-i
and if oie annual value therqof shill exceed tux Iniailxl, en,
shall not exceed one hundred 4.1,1. finis- I),,nivis. I'l ci,-,'-ui
tant::rvataetilllaetviyalillisnuirpe:ltoellhivnleetigrYcrois 'oar; tt
II::
unto:,
rack
, rtztiinrte,very twenty s!.ilaw-:'' the "
pence ; end it the annual ~.iiiic thaeof Oa il as xci.,e‘l out:bull'
astult.nit:lllvsailxiitemtil::-.r.eof the sr m of .__ •
Any person oecupyingiands or tenements,
ad.
gperotillicerrl'yvi‘tvhhattlieevPerm, o a ten3lll
0 f
profit,
Q.( 0 r
an y ti,ptrens at
0. gnu
lall:l))s,sttipillilifilritc:t rliiiiiiijtuzv,,:i'yitilaoyulr:ci‘ele):ll. :r0::rir)7,64::,.:icic1,,-I.ti,
natty or other yearly payment, ear any Votession, tisfic,.el)!,
ploytnent, sir vocation, or 141111 any other source or .r‘tt". 't
whatever, shall *not exceed the annual value of 'PI: cusij: ..
mated as aforesaid, inert tenant gaiolng.a livelih'i.a..'--the
sistence wholly there-4, shall, on proof thereof be.°L- oli
• Commissioners in the stunner direded by this Act, be 0'34„
to the duties in respect of the occupation toen.,f,
~ for evar
aos.`of the annual vol,:e thereof, cite, like rotes o-s
cs pecliire 1 •
as in the cases in the pr.:ceding rule. „a ri
ExaterroNs Vg.titti. Tat sari)DiTTIES, To of )1'•-• 1 •
tit. A nTylitE/e,errAwiSliilo:ca.ictluLtlailyeEitr:lNnglApliarii%dl.esadomr,r:ltNte:,.l);:ir:e4;t2k; in 6111.1 '
:liliritilLiala4lla•ts.aaluer %.v.lietri.-Of •shall not. exixM si;rty P 0 '11:111::, gist
making
proof thercof beige the Cotninissioners
sitriaibsni s:sen,2:scousolclriielit:lntir,:itrlieb:leyerii dil:s4cli!iteiciit,b.g.l),l,
,2.. Any jlerso,l occupying !alas or tenements ~,!,:----
:tit!:
aA:at:Toei:::.eatiinisti,":::ris.Lo.,kr '
at the rinprovocl rent or rack rent, tlie ail..r
no 4 value whereof, to ether with the profits anti K4'11,/,:tre
front any toiler estate or property whatever, or of any 1,-,tb 1 r
otfiie or employment of profit, or of any pension, auPe-;;',:„,
allnv:anc:, or allowance, or any annuity or other
..tefOlY I:id,' ,
ment, in any profession, toot:, employment, or ``)".i.,.-ni
shall not exceed sixty ounds, and sit.4l derive the. wila'',l., 1 •
his livelihood or subsistent:rule:ol.°in, shall, ott root tlicij!. i
of before the Comtnissioners in the manner dirrdcd y 5 ,i. f.
Act, he discharged from any assesonent under this A
A
3. In that‘pat of Great if rition coalled Soitlaiiii, ao:,
son occupying lands or tenements as a Tenant, At tared,.,
pruvetkor rack rent oi the. repecto: values herole nientiorS,
llbt exceeding the annual value Qt. one trn'inli antiAlio
pouurtf.,shAl he entitled to o, proliortional ab..tonev-t of,i
duties to be chargel in resptet of the oceupati:m ther,
follows (that is to say) t--. 0 the annual value o? Janus ar?,,listt
neutet.t. so occupied i hall exceed sixty pounds, an‘t elr„(
not exceed eighty pounds, for every twcnty shiliings tii
c_.
the suit of one penny ;if the annual value thereof ?Ball_ 's,.
teen eighty pounds; and shall not exceed ung bundled Poiwi'it,
tor every 'Hines thereof the
and :vrY twenty shl g • • 1 - d one bundled aDa
:rtheannual value t ere): shalt exi.t.c . .
twenty pounds tot every twentrY snilfilintel tubiTieof btj; e seine':l(iil. ..
Petp-6ornuenilei,yaitrftwdet'l'ller shalla.snhnnioluti aienirtgc-steeittlehirc4orrucit: tts'illuilarilisreusdij:;:O:idt'ol;ityivl:ce:liP4icrtcy:hp:oll'curibitiorFir;
•four.pence ; Which abatement shoota thereof,
riot snln WIT - :1
s
ist. The Scheolatty Collei.e or gail in Culler
Dreher,.ties a '''
ttiE)
eeci3l uilvritce:tClitinrn:'°lll; :is th:i2PeAr" t41:"11:40Plit1":1440:1;;O: 1
the.
veraities of Oxford or Cainbridse, or
St. Andrew's, GIASKOW,
.liduitagrtli. Abcrdeen. or tlrie_Croullnle.ges,
Of Windsor, Eton, IVinchester, westntinater, 00n;15._, fates
i
or the Alareselial Culliote in Scott:toil, and all 2u 2mtn. i:
dens, walks, and grounds, for recreatiun: repaired at , ..:j'
tabled by the funds of such College or Hall. . ~
a_
house,
The Stitt of every hospital or piiblic school, ria.7o ,
and of all offices. hardens, vvalis, and 141."17 re_
recre.ition of the hospital lerS, scholars, and alinstnerct
300,,
pairat and maintained by the funds of such hospital, i l 1
or almshouse. , a tenant,
3dl.
3d. Ally lands or tenements Occupied . liy
the property of any poor person,. which shall not esc••.e_rtvorwl •
Ifteehalaivsyistivigsas,lmuuseettio4tir;:rles'pTc. tsio'irlistnucgtst'psrohpaijribye. db‘har4°l
1 1
• _SCHEDULE 18).
A Senetto le. of the Rates inul'Outius bl. "by Perons'•
Pqa e c slit-
onymou 0 i
proPfirt.eXersisiiig.... any
• fit ails
11 •
pon every Public Office, oe Employment :of pro ,
iiii
every twenty. shillings of the -anitutil
upon every Annuity, Pension, or Stfpeod, PaYable 1.0 tor
public ()dile, o
Majesty, or out of the rublic•lteveinte of Great t 3,11.
...,
alively.t tfhoerxe
c511414.:R1 ba et
Kc let a rrg,ends the stulistisOvic'- olt:IL::::1rIselin,t;s. r.se: Pc:
N _ ig
sloYmsNTs, fit.
Ist. That the.sait Duties be charged on the l' per-
ersonoeir. . „t
sons respectively having, using, or exercising sto,h Om"' -
Employ tricots of protit,• or to whom such ounuitie:, legen;
shuns, ut Stipands,. shail be payable tor all. Salaries, r :
Wages, Perquisites, or Poifits wll4tioeVer, accrUing DY r Aca
A of'- Sadly Otrii;eS, Employments, or Petisivil*, atter "fhc;.
W
ducting: the amOunt.of Doti:* payanle of .Cll.lfgeA:/e 'll itlo,
same by virtueof any A.it or Acts, of l'arliament, w•l..'"

saint b:iveb4.....n paid by the. party to ne charge'.
missl
•
ilie-respe.,:tiv:
ooris tor all .thro dicers4iStiie in each if,d,,,irtinent in.the piav-
"th" thO . said Coinintssiolicra ;041.1 ..:1,.:.:n re their Ord;sl
although certain of the 0 dices in the Sa.JIL: E);:p4t.OICP,E mar
.
be execud herr.
- 311. Thete baie
dlseu OUtiCSOINII be pald on al1•O1lice4 itri 111p1ia
.:1171",...efilte's'ila°11-.l.olsl:rmilitillat•priDy-tr Ctmallo'diuctiftist.irlitli':itilsi°llY'll.cetzitic, retilet
whether :'
''
rr
1 . . liirt7t.''Llaui‘:tia'o4LlGrial
1 tt
1)1,; iv!,
t4,:at,i, )4111701
cora Scotland,
aVnayl4csr,litil:ieniillikutlityl.stiLalcaitort
or
ClesiastiCJl CC:4llll6r Court of Ahltniraly, of CoilllniiSMY
Court;. any Public Office. held Linder the .Civil Governpria,
of tits Majesty, of in fitly County l'alatiiic, or Ilia I.4itchf jt)l
Cornwall; any Commissioned °elect. serving on the .StaP;
or beloniting to His Majesty's Aritiy,iil any Regiment or Ar-
,tillcry, Infantry, Royal Marines, Royal Garrison, Battalions,
.or Corps of Engineers, or of oily Court:martialt; any °Biol.
in the. Navy or. in the Militia; any -office or employrnerli Q,,
priftit field under any Ecrleastieid Body, %%herbal a.gtfreglTl'
or Sole ;•or wider any-Corporation; or any Company or Soce:,
ty, whether corporate or not corporate; any office or ernplot"
twill of profit under any Public Institution, Oron any rubllF
Foundation -of whatever nature, or (Of WilACver purpose il!f,
"MC MAY be est:lol4llrd ; jitiy.ottive oremploymmt of prontr
in any County, Ruling or tlivision.- Shiro or • Stewar(); ; Or.
in 411 Y CiBY, 04.44t.1gt), TosVil Corporate or place; or. k /14. e;
any trusts or guartilans of any Fund, Toils, or duties to n
CaXnertcy',iactcittlyr: siitioi:ri)oLcizolit:nTl)o!,otnuclito)grp,
oprai:vci:it,n,
0; I i I;1 t;c ; . ilind cv;:rf
other Public,Otlice.or eipployment of pro Lit ot a pubic na.
Lure. •
de,,tied to bcsii;it pt6tits cif vith;o and cofployments .-ts ari
front fees establisie:d oy custom or authority, or othepA II;
4th.
The perquisites to be assessed under this Ad shall bc.i:
and , ay.tblc either by the Cr0,....n, or tit: Sob../4:04, i,nit,,/,11
course of executing such oni,t4 or eitiployinents, anu.
Shire or srevy.
alai at.ir be esrtimarti eicier on the prorits of tile
),.
or or the fair 1110. just :avrJge Of one ) ear of the amount (,te1,,....r1
profits thereof in the titter years,prece,titiolgisi\super.lllr
c.,41.,i. ett,ft,_
case respectively, ending on thr firth oay
lor such other day of eault yeof oil Wili4;4l TLC itCCOUnta fet. S ' .
. Profits has been usually Mai% Oil.

. •
To all eases where any Suleries, Itccs, WiLgell*r other,
Perquisites or. Profits, 'or any Annuities, Pensions or Sti peoas,
shall be payable at the receipt of the Exchequer,. or at any
Public Office, or byany ()timer of His Majesty's Hoesehold,
any.of His Majesty's Receivers or Paymasters, or by.
any Agent or Agents employed in that behalf, then and in-
every suck case the Duties chargeable ender' this Act in respect
of such Salaries Fen, Wages, Perquisites, or Profits, or in-
IttpeZet of sueli'Annuities, Pensions, or Stipends, shall and
'May, in case of non-payment thereof, be detained sod stopped
Tut of the same, or out of any money which wall be paid
Upon such Salaries, Fees, Wages, Perquisites, or Profits, or
such Annuities, Pensions, or Stipeeds,or for the arrears.
'thereof, whenever the same shall hapOeb, and bc applied to
the satislattion of the Duties on such Offices or Employ-
ments, or on such Annuities, Pensions or Stipends resped-
ively (not being otherwise paid) in the mauner-diteeted by
-this Ad..
ttli. In all eases where the Salaries, .Fees, Wages, Allow..
toces, or Profits of any Officer er.Offiters chargeable to the.
Slid Duties, shall notarise out of any of Offices mention-
ed iwthe foregoing: rule, but shall otherwise arise from any
Office or Employment of profit chargeable to the said Duties,
and the Salaries, Fees, Wages, 'Perquisites, or Profits; shall
be payable at such Office by any Officer or Officers thereof,
• ler by any Receiver or Receivers of the same respeetively, -or
by any -Agmt or Agents employerin that behalf, the Duties
'Cliargeableunder •this Ad in respect of such Salaries, Feesr,
Wages, Perquitites, or'Protits, shall be detained and stopped
lino' the same, or out of any money which shall be paid upon
suell Salaries, Fees, Wagtis, Perquisites, or Profits, or for ar-
. `yea ts.ttiereol, whenever the same shall happen, and be applied
'to the iatisfactioh of the Duties (not otherwise paid) in the
. Manner directed by this Act.
• 7th. Such portion of slid Duties on-Offices Or Earloy-
meats-yr Profit, or Pensions, charged with any sum or sutras •
!)r• money payable to any oilier . person or persuos out of the
`Salaries, Pees,- Wages.. PerqUisite.s,. or Profits of any Office
t'i• Employment of profit, or out of any 1),:i15t..11, Althttity,
or Stipend, hereby charged, shall be deducted by the Officers
Parsons entitled thereto, any paying the said Duties out Of
the sums payable to such other person or, persons as a likt -
rate on sums ospectieel would amount unto, end ell
such persons their Axons sort Receivers, shall allow such
. deductions arid payments, upon receipt of the residue of such
• stli. Such portion of the saici,tities charged on any office.
ortatiployment of profit, executed by toy Deputy or. Clerk,
or other person employed under the principal in s-ch office,
amt paid try such principal out of the salary, fees, wagesi
qi..,:sites, or profits of such principal, shall be deducted out
or II,: salary or wages so payablC, as a like rate on such salary
sir vv.yes would amount tune ; awl all such Deputies, Clerk"s,
end other Persons so employed, shall allow to their respec-
tive principals such deductions and payments upon the re-
ceipt of the residue of such salaries or Nages. •
•
,9th. In estimating the duty payable for any office or ern-
ploYrneltt of piutit, or any pension, annuity, or stipend, all
• ,cliarixs necessarily. incurred in the execution of such office,
of in receiving the solar es, tees, wages, perquisites, and pro-
, *fits ttogreut, or in passing the accounts belonging te.such ot-
-I,e, or in the receipt of such pension, annuity, or stipelid,
bhall be allowed to be
deducted ;- provided a due account
theret., be rentlerLd to the
said Commissioners, and proved to
their satisfaetiou.
zeirstiteroxs rsol4 ?lit SAID UUTILS•
Any military officcr meter the rank of in muster,
by ;he Al ustcr Master General of His Alajesty's army, or in
IQ) in His lilej4sty's-iirmy.
my officer in the Militia under the rank of
C"rmiligSion from flis Nlajeo-ty, or the Lieutenant
or any Coutlty or Riding.
Aui officer in His Majesty's of
b ono. on the books of any ik
Nay), tinder tne.rat
or
i;1. pay in Aia• . shipbeloniging to His hlijesty.
Je‘tY's haw/ in respect•of such offices only.'

MM I.S.

AUL.
ienell 2
11.11tibutzli -
- -

AN X I,' ID.

0

PRICE O STOCKS,
ck'CLeICK.
Till& DA AT TWLL
C,MSDIS . • "' 174