The Sun.
London, England, 1819-10-25 00:00:00

ASSESSED TAXES.

,~

Those whorecollect Mr.LustllNGToN's Letter to
the Commissioners of Crytoins Some time ego, arid
who know the salutary effect it hail upon the sub;
ordinate officers of that department, wig read frith
pleasure a letter recently transmitted by him' IC)
Olt eommissionerg of 'faxes, for the guidance of
the •:+irvevors in the districts.

" GENTLtimeN-1 arm commanded by the Lords
Comtrtissionera of hi 4 Majesty's Ticasnry to ac
-
(paint you, that they have had under their etinsi-
tkratoo several represesitations;.setting forth the
incottvenienee and ve\ation lik,tv to arise from
the ,on3truction given, in some instanves, to the
.Act of the last session, for 4 Reiieing persons:,
• (Impounding fob their Assessed Taxes from an
!snit'utl assessment for the term of three years.'
'-fh`e
.objects which my'Lords had in view in 9tib-
Inittin,:' tha', 'Act to l'arliament, were to aff rd to
.berries paying Assessed Taxes an opportunity of
;relieving themselves from the annual trouble of
•asssmenrs and occlsiond surchiarges ; to obtain
ra:e increase of revenue by voluntary corn-
; in encourage the mannfactnres used in
and to extend the employment of ser-
vants and occasion:,) labourers. My Lords Ccin-
ni;t fecnr to' t:,cse important objects; or to the
explanittons uhich accompanied the 13i11 in its
rogreisthrough Parliament, without feeling the
stron2est desire to failitate the ,peration of the
Acr, by the.most !iberal construrtiou of its provi-
sions; and if any f.ortiter declaratory Act should
be neeessatv, my Lords will submit the s'aine to:
the consideration of. Parliament- at its earliest
meeting,

" In some cases, however, and those the most
material that hav;! been referred to them, my'
,Lords are of opioion that the letter of the Act
will jiwity that construction which on every
iethet "grsoiind they are desirous it should r,ceiVe•
" The first is that of a person compounding for
his Akses,ed7Ta'xes, and who'has paid under the
asse,stricnt of The Dist year for one or more
four-wheeled carriages. The literal construction
of 'he Act 'of last Session, coupled with the fOr,
met- Acts rehylve to" Assessed 'faxes, would (it
has been contended) preclude such person from
substituting a two-wheeled carriage for a four-
wheeled carriage, and from keeping a twowheel-
ed carriage in addition.
'1 MY Lro.ds (limb( whether even the letter of
the Act would justify this construction ; but they,
are decidedly of Opinion that it would be con-
trary to the spirit of the Act, anil to the expla-
nations given iir Parliament during its progress,;
and therefore they desire that Nos. 1 and 2, re-
lating to carriages, in Schedule D. of 48 Geo.
111. c. 55, May he considered as one Schedule
by your Assessors. and ' that they will govern
themselves accordingly: 'My Lord's',are fully
aware that this construction will anthorize par-
ties who have kept and paid under the last assess-
ment for a two-wheeled carriage, and who may
have given due notice :of composition, to keep
one or more with four wheels upon the payment
of the composition ; but they believe that in-
stances of this tlescriptiOn Will- he very rare, and
even in those instances all the 'oilier important
purposes of the Act will bare been attained. •
" Another ease whi h My Lords think requires
their-interposition, is 'that of a person sylio has
paid tinder the last assessments for orie.or more
servants of the highest class, and who is desirous
of compounding tor thrift, either to kccp an ad-
ditional mintier of such servants or of occasional
labourers. Under the Act of the last Sessiure, my
Lords can have no flout,' 'that all persons so'com-
pounding, would be at liberty to keep any addi-
tional Humber of servants or labourers without
forther payment than the composition of five per
cent. ; but this privilege would not extend to
any person who had not been assessed for one
servant of the hiehest class in the last year.
" In respect to the composition for horses, it
has been stared, +hat a person who has paid tinder
the assessment of last year for one or raOle horses,
and for riding, or drawing,any carriage, would
not he at liberty to keep Al pony ; my Lords can
have no doubt this is a complete misconstruction
of the Act, and that any person duly compound-
ing, may keep as many horses or as many ponies
for these purposes as be may think fit.
The Act, as relates to dogs, seems in like
manlier to have been misunderstood ; and my
Lords therefore !desire that you will explain to the
Surveyors, that a nelson who has paid under the
last A•sessment for a greyhound, hoond, pointer,
setting-dog, spaniel, !archer, or terrier, and who
shall duly compound under the Act of the last
Session, may keep, any number of such dogs.
" Aly Lords desire that you will immediately
transmit copies of this Letter to the Surveyors,
and that you will take cart that they facilitate the
fair execution of the Act by every means in their
power.
- "I am, Gentlemen, yonr obedient servont,
(rign''d) . "S. R. LUSHINGTON.
Treasury C iambers, lath OctoLier; 1819."