Star.
London, England, 1808-12-13 00:00:00

DUTIES ON PROFITS OF FOREIGN OR COLONIAL
POSSESSIONS OR SECURITIES.
l'Hg PROPERTY ./IC7' of the 46th of hit fuwerst
Ainjelty, directs, That Profits, arising from' Foreign Posses-
dons or Foreign Securities, or in any of his Majesty's Dominions
beyond the Seas, shall be Assessed by the Commissioners using
for London, Bristol, Liverpool, or Glasgow, at or nearest to
which such propert), shall have been first imported, or at or
Dearest to which the Person who shall have received Remittances
Shall reside; and the Act of the 48th of his present Majesty di•
recta, That whenever, the Produce or Profits arising as aforesaid
shall have been imported into or received by any person partly in
the Port of London, and partly in any of the Outports above
mentioned, the whole of etch Produce or Profits 'half be assess-
ed by the Commissioners of London, and not elsewhere ; and

whenever such produce or profits shall have been wholly impar—
ted into or received by arty person in the Outpc?ts above men-
tioned, but in different parts,. in two or more of such Outports,
the whole thereof shall be assesstd at that Port at which the ma-
jor part brvaine shall have been or received, 14rovidcd
that the returns of such produce or profits shall be delivered to
the Commissioners at each ofthe places at which any part thereof
shall have been imported or received. It being also further di-
rected, by the said just mentione4 Act of the 46th of his•present
Majesty, That the Agent "or Receiver of such Produce or Pro-
fits shall be charged for the same, and shall be answerable for all
acts required to be done for assessing and paying the duties on
such property, whether the Owner or Proprietor be resident In
Great Britain or not, under the penalties centainci in the said
Acts. His Majesty's Commissioners for the Affairs of Taxes
hereby give Notice, That strict inquiries are now making as to
all Property so imported or received, and by whom or on whine
accopnt ; but, being desirous to avoid the infliction of Penalties,
they hereby require, that all Persons, svho, as Owners or Pro-
prietors, or as Agents or Receivers of Profits or of Property, et
the descriptions above-mentioned, shall have received the same in

Great B.tain, and who have neglected or omitted to comply
with the provisions of the Acts now reeked, by not delivering
full and complete Returns for the current and any fanner year
for which they may be in default to the Commissioners of the
respective plraces above stated, according to the directions therein
contained, do forthwith deliver such returns, otherwise they will
be proceeded against for the Penalties incurred by such omission
and default.

The said Commissioners having been informed that several
Estates stand charged with annuities to persons residing in Great
Britain, payable out of the procee4s of the said Estates, and Ohat
it has become a practice to deduct the amount of the said annui-
ties from the Estimate of Profits, thereby not only reducing the
income 'of the Proprietor, but concealing the payment of said
annuities, think it necessary to state, that no annuity or interest
of money charge,d on 'any Estate in his Majesty's Foreign Donii.
nions ought to be deducted fro-n the Estimate of Profits, but
ought to be included therein as part of the profits of the Estate,
payable to the Annuitants; and that the Proprietors .or heir
Agents are respectively liable to the duty to be charged thereon ;
and th,ct, in all cases, where, after payment of such annuities, no
profit would remain to be accounted for by the Proprietors or
their Agent', they are bound to return the amount of such An- ,
unities and to be charged for them ; in all which cases the Pro-
prietors or their Agents respectively are to deduct from the re-
spective Annuitants their proportion of the duty so charged in
respect thereof. By order of the Board,
MATTHEW WINTER, Secretary.
Ojce fir Tarn, November 5,1808.