The Sun.
London, England, 1842-03-26 00:00:00

"RULES.

" Ist. The said duties on employments shall be con-
strued to extend to every employment, by retainer in
any character whatever, whether such retainer shall
be annual, or for a longer or shorter period ; and to
all profits and earnings of whatever value, subject only
to such exemptions and allowances as are hereinafter
granted.
" 2d. The duty to be. charged shall be computed at
a sum not less than the full amount of the balance of
the profits, gains, and emoluments of sueh professions,
employments, or vocations (after making such deduc-
tions, and no other, as by this Act are allowed) within
the preceding year, ending as in the first case, to be
paid on the actual amount of such profits or gains,
without anydeduction, subject to the like provisions
as arc made in the first case in respect of the period
of average, in the cases of setting up and commencing
such profession, employment, or vocation within the
period herein limited.
" 3d. The third and fourth rules in the first case
shall also extend to the profits irising under the
second case, as far as they are applieable.
" RULES.
(Applying to both the preceding cases.)

" Ist. In estimating the balance Of the profits or
gains to be charged according to either of the first or
second cases, no sum or sums shall be set against or
deducted from, or allowed to be set against or deducted
from such profits or gains for any disbursements or ex-
penses whatever, not being money wholly and ex-
clusively laid out or expended for the purposes of such
trade, manufacture, adventure, or concern, or of such
profession, employment, or vocation ; nor for any dis-
bursements or, expenses of maintenance of the parties,
their families or establishments ; nor for rent or value
of any dwelling-house or domestic officers, except such
part thereof as may be used for the purposes of such
trade or concern, not exceeding the proportion of the
said rent or value hereinafter mentioned; nor for any
sum expended in any other domestic or private pur-
poses, distinct from the purposes of such trade, manu-
facture, adventure or concern, or of such profession,
employment or vocation.
" 2d. The computation of the duty to be charged
in respect of any trade, manufacture, adventure, or
concern, or any profession whether carried on by any
person singly, or by any one or more persons jointly,
or by any corporation, company, fraternity, or society,
shall be made exclusive of the profits or gains arising
from lands, tenements, or hereditaments occupied for
the purpose of such profession, trade, manufacture,
adventure or concern.
" 3d. The computation of duty arising in respect
of any trade, manufacture, adventure, or concern, or
any profession, carried on by two or more persons
jointly, shall be made and stated jointly and in one
sum, and separately and distinctly from any other
duty chargeable on the same persons, or either or any
of them ; and the return of the partner who
shall be first named in the deed, instrument or
other agreement of co-partnership (or Ai:here there
shall be no such deed, instrument or agreement,
then of the partner who shall be named singly,
or with precedence to the other partner or partners,
in the, usual name, style, or firm of such co-part-
nership, o r where such precedent partner shall not
be an acting partner, then of the precedent acting
partner), and who shall be resident in Great Britain
(and who is hereby required, under the penalty herein
contained for default in making any return required
by this Act, to make such return on behalf of himself
and the other partner or partners, whose names and
residences shall also be declared in such return), shall
be sufficient authority to charge such partners jointly.
Provided always, that where no such partner shall
be resident in Great Britain, then the statement shall
be prepared and delivered by their agent, manager.
or factor resident in Great Britain, jointly for such
partners; and such joint assessments shall he made
in the partnership, name, style, firm, or description ;
and
no separate statement shall be allowed in any
case of partnership, except for the purposes of the
partners separately claiming an exemption or allow-
ance as herein directed, or of accounting for sepa-
rate concerns; provided that if any partners being
entitled to be charged at different rates, or to any ex-
emption of allowance, shall declare the proportions of
their respective shares in such profession or concern,
in order to a separate assessment for the above pur-