Star.
London, England, 1803-07-11 00:00:00

INCOME ACT.

We have received a copy of the Confoltdated In-
come Bill, of which we preterit our Readers with the
following abltraft of its principal provitions
After fpecifying that the duties are to be affieffied un-
der the regulations of an Ad of the prefent fellion, the
Bill goes on to dcfcribe the manner in which the
Commiffioners for carrying the Aft into execution,
are to be appointed. They are to be chofen from the
Commiflioners of the Land Tax at a general meeting,
or in cafe no general meeting is held, they are to be
nominated at the dillrift meetings. The numbLr is
not to be lets than (even for each county ; Ihall net
be more than feven, or lets than three. Vacancies are
to be fupplied by the perfons &ft on the hill In Lon-
don, Briftol, Exeter, Hull, Morwich, Birmingham,
and other capital trading and manufaduring towns,
additional Commiffioners may be choten, to the num-
ber of eight, by the feveral corporations. In Cities
where the number of Commiffioners chofen is inade-
quate, the Commiffioners for the county m.iv exercife
their fundions. In cafes where there has been a ne-
gled in chnnfing the Commiffioners, the Commiffion-
ers of the Land TAX are to execute the A. In the
counties of England, the qualification for Commif-
lion mull be either two hundred pounds a year free-
hold property, or perfonal property to the value of
five thoufand pounds. In Wales and in cities the qua-
lifications mull be three fifths of the above fum. In
Scotland the Commiffionet 6 for counties mull poi:refs
a landed elate of a hundred and twenty pounds a
year, or a perfonal elate equivalent to one hundred
pounds. The fame regulation which refers to the
qualification for Commiffioners in cities in England
applies to thofe in Scotland. A moiety of the qua-
lification mutt be in the county. The Militant Com-
miffioners are to be chofen by the Principal Commit.
Goner►, at their difcretinn. Their qualifications are
to be half the value of the Principals. The Com-
miffioners are to ad from the sth day of April in each
year, as well for arrears as duties to be affeited in that
year. The Commiffioners are, immediately after the
palling of the. Aft, to receive notice to commence
their fundions, and the Militant Cominiffioners are
to be formed into Committees, if that is judged ex-
pedient. The number of Affiflant Commiffioners in
each (tibia is not to be more than (even, or lets than
three. The Commiffioners are veiled with the power
of appointing Colleftors and Afteffors. Infpeaors
and Surveyors of houfes and windows are to affil in
can ying the Ad into execution. The Commiffioners
mull take an oath that they will fairly and imparti-
ally execute their duty.
There are the general regulations of the Aft, and
the details follow.

On all lands, tenements,hereditarnents or heritages
in which are included quarries of (lone, flare, lime.
(lone, or chalk mines of all forts, all iron mill:. and
iron works, all (alt fprings and fait works, all parks,
chaces, warrens, forefts, underwood and coppices, all
waters and canals of every defcription, all t..hes' all
rights of markets and fairs, all way bridges and fer-
ries, kc. the duty to be charged is one (billing out of
every twenty (billings of their, annual value. On all
furniture, cattle, goods or chattels tiled in any dwel-
ling houfe, lands, tenements or hereditaments' the
duty, for every twenty (billings of the rent at which
they are let, the (urn is to be fix pence.
The annual value is to be computed on an average
of five years of rack rent, or at the rent which they
are worth, to be let by the year. The duties are robe
paid by the occupier or occupiers of the lands or fur -
aiture for the time being, and the furns fo paid are to
be deducted out of the fir' payment of the rent.—
When the lands ate liable to any pecuniary incum.
brance ariling from rent charge, annuity, or any other
fource, there is to be a proportional redudion. In the
cafe of lands in which the land tax has not been re-
deemed, 'the neceffery redullion is to take place.—
Mortgages in poffeffion arc to be charged as occupied,
and alfelfed accordingly.
On dwelling houfes, lands, tenements, and heredi.
timents, there is to be in right of occupation
the fon) of nine pence in each pound of rent. In
Scotland the duty is to be only fiapence. The fame
dedudions on account of inter& or annuities are to
be allowed, as in the cafe of lands.
Thn abatements are as follow :
All perfons occupying lands or tenements at a rack
rent not exceeding one hundred and fifty pounds, are
to be jelled in this manner. When the rent is more
than tiny pounds, and not above eighty pounds, the
fum of oae penny halfpenny in each pound. From
eighty to a hundred pounds, the fum of two pence.
From a hundred to a hundred and forty pounds, the
fum of low-pence, and if the annual value is more
than one hundred and twenty ponds. the fum efts-
pence. The abatements for Scotland are in the fame
fcale. From fifty to eighty pounds the duty is one
penny : from eighty to a hundred, the fum of one
penny halfpenny ; from a hundred to a hundred and
twenty, the (urn of three pence, and above a hundred
and twenty pounds, the fum of four pence. The ex-
emptions are extended to thofe whole rent, tonibined
with their other inn- se, does not exceed fixtrodt
a year. The (cite of all colleges, balls, and chiral.
ties, and all offices, gardens, walks, and groonas For
recreation cnnne&ed with them, are exempted.
The (cite of all bofpitals, public fehools, elm houfes,
and all gardens and walks conflated with them for
the purpofe of recreation, do not come under the open.
scion of the AS. The rules for Ai:luting the an-
imal value of the property fo defcribed are next laid
down with great tninu:enefs. No property is to be
climate* at a lets value than they were charged in
the ban poor's rate. Where the rate has been made
by a pound rate on the full value, the fame ettimate
(ball be adhered to. In this cafe the Areffors 'ball
make a return accordingly, as the foundational the
effeiment. Whet there is no poor'arate, or where
the property is sot rated, the Aileron ball, by the
bell information of the average value of five priced-
ing years, make their climate. The fame courfe
(hall be followed when the poor rate affords an itUI.
dequate criterion of value. If the climate of five
years Sall appear under the real value of thevc
petty. then anew affeffment nay Informed.
the affeffinent is made, it 'hall be nebsfin of all in
cumbrances. When the ansoon-of rent depends at
the p. ice of grain or corn, the climate is to be fors.'
ed on the amount payable the preceding year, calcu-
lated by the average prices. Tile climate of proper-
ty in Scotland is to be made without reference to the
lots or tax roll, or valued rents now ixiiiing, and is
to be fanned td the beA etas balii and judgment of
the Maori.

Where the rent of property recently let. nr of un-
certain value is to be arcertatned, the Affeffors. after
giving due notice to the parties, and obtaining from
them all the necelTary information, (hall make an at.-
feliment, formed on the bell of their knowledge and
judgment. The Affclfors are empowered to make
their ellimates on the pmduition of the leafe by the
tenant, according to the tent referred. Tenants in
Scotland are required to produce their leafs. Lands
unoccupied are fubjeit to a dißrefs, as fo on grounds
for a diltrefs exiling. AffelTments on houses unoc-
cupied are, on application to the Commiffioners, to
be diicharged. A power of diltrer. is given in levy.
ing the duties on tythes whenever Inch a flep be•
comes necelfary. The occupiers of lands charge.
able with a compofition of tythes or lands on which
there are fairs, markets, tolls, and fi(beries, are lia•
ble to have their goods ditlrained for the payment of
the duties. The Affeffors are to make their climates
by a certificate that they, contain the full value of
the property. The Affefrors not afting alto as COl-
- arc to be allowed for their trouble two pence
in the pound. Thoft Acing as Afrefrors and Collec-
tors, are to have an allowance of an additional penny
in each pound. The 'Well-ors are to receive their
inflruetions from the Commiffloners, and are to ve-
rify their certificates on oath. They. together with
the Overfeers of parilhes, may be examined before
the Commiffioners, with the view of reflifying Mac.
curate afreffinents. The CommiGioners and their
Arfillants are yelled v. ith the power of examining
the rates of each parifh. Atrefrors in Scotland are
liable to be examined Terreaing the grounds of their
valuation. 'lle Affelrors are to 'love v the lands and
property on which they form their ehimates. The
Commiffioners are authorifed to give orders for the
re-payment of the cols of furvey in cafes wherz they
may think this expedient. Af. er the climates are
given in, and no objtaion to them taken by the par-
ties, the Commiflioners are immediately to order the
alretrment. If oujeftions are taken, the Commit:
fioners have the power of re4lifying milakes, and
making their, atrefrmmt on the amended climates.
The duties arc to be levied as they become due, and
if not levied, they are to be confidered as a debt of
record. The parilbes are to be anfwerable for the
Colleetors, and where arrears take place, they are to
be re-affeffed. Perfons not making a return within
the time limited, are liable to a penalty of col. Sur.
veyors' and InfpeCtors are to have accefs to returns,
with liberty to furcharge. No affeffment to furcharge
is to be liable to impeachment, on the
.ground that
there are miltakes in the names or defcripttons. The
double duty may be avoided by making a return af-
ter the furcharge has taken place. Thole conceiving
themfelves over-rated have the liberty of appeal to
the Commillioners, and on making this appeal they
are to produce a fchedule, fpecifying the fources of
their income. In cafes where alfaments have been
made above the value of the land, a power of relief
is afforded by the A. When an appeal is made, the
occupie., by producing his leak, or if there is no
leafe, by producing his annual rent before the Com-
miffioners„ may have his rate reduced. Where lands
are affeffed at lets than their value, the affeffment may
be reCtified. In certain cafes furcharges, if con-
firmed, are to be in doable duty.
The Bill next goes on to defcribe the operation of
the tax on intereit of money, annuities, dividends and
(bares of annuities payable to any perfon or perfons,
bodies politic or corporate, companies, or focieties,
whether corporate or not corporate. The firm of one
(killing in the pound is to be paid. without any abate-
ment on any account whatever. All public annuities
are included, with the exception of the (locks of pub-
lie companies, otherwife charged by the AO. The
Commiffioners for London are to carry into effect
this part of the AR. The Rocks of friendly focie-
ties and charitable inflitutions are exempted. This
part of the Aet is not to extend to the Rock in the
hands of the Coransifficasers for liquidating the Na-
tional Debt. The annuities, dividends, and (hares
of foreigners are exempted from the payment of the
dui y. An office in the vicinity of the Bank of Eng-
land is to be opened for receiving the duty. A re-
ceiver is to be nominated, with the power of grant-
ing acquittances. The Accountant General of the
Bank of England. and the Accountant General of
the South Sea Company, and his Deputy, are to be
dirtied to feed copies of their dividend books to the
Receiver, in which the payments of the duty are to
' be entered. Guardians, tutors, and trait are di-
vided to pay the duty on the property. wi the ma-
nagement 7167.
of which they are (strutted. Receivers
are required to render up their accounts to the Com-
miffioners at die end of every half year. Duties in
armor are to be recovered by the peotefs of law Wind
in fuch cafes. Foreigners are to affiertain their Rock
by their attornies and agents. On the transfer of the
flock of foreigners, the previous certificate of exemp-
tion is to be null and void. Perfoas premiere:2
falfely that Rock is the property of foreigners,
if difchvered. be liable to . treble duty. and an ad.
ditional fine of five hundred pounds.
The defcription of the operation of the decree
perfossal properly next faceted:.
Oa the annual profits from any kind of
whatever, whether (heated in Great Brits .PrA
where, or from any annuities, allowance,. Or 111;•
ponds. or from any profeffion or trade, or vOneidees
whether the fame Gull be carried on in Great hitch
or elfewhere, there is to be charged the yearly tamer
one Milling on every pound. This refers to Ma Mb
jelly's fulocas refiding in Great Britaia. TheSsigra
regulation applies to non-refidence. Allowasosaffor
interea and other incumbrances are afforded by die
A.
The following are the abatements-4f Poch pros
or gains (ball exceed one hundred and twenty pound%
for every twenty (billings of the annual amount deem
of, the Rent of rinepence i if fuch profits or gains ,
(hall exceed one hundred pounds, and (hall not ex-
ceed one hundred and twenty pounds, for every
twenty (tilling, of the annual amount thereof. the
firm of (:pence ; if fuch profits or gains (hall ea.
teed eighty pounds, and (ball not exceed one Ilan•
dred pounds, for every twenty [billings of the maul
amount thereof, the furs of threepence i and it tech
profits or pins mall exceed (hey pounds, and [hall
sot exceed eighty potted.. for every twenty (billings
of annual amount thereof. the fans of twopence ;
and if fuch profits or gains (ball not exceed fitly
ponndb f2ach patrons (hall be wholly difcharged from
any areffinent under this AR.
Any perfon whole annual profits and gains arifing
Croon any peatarma, trade, employment yr vocation,

chargeable t;:ielt duty by this Aft, the atumalamouia
whereof, together with the profits and gains arifing
o fuch perion of or from any efiate or property
whatever, or from any public 'ace or employment
of profit, or from any annuity, per.fion, or (Upend,
payable by his Majeßy out of any public revenue
charged to the duties granted by this Aft, according
to the Schedule, (hall not exceed the annual firm GI
One hundred and fifty pounds, and who (hall derive
the whole of his livelihood or firbfitlence therefrom.
lhall on proof thereof before the Cimmilfiners, in
the manner diref.ed by this Aft, be charged to the-
duties by this At gramcd on the profits of filed pro-
feffion, trade, employtnent, or vocation, ;'or every
twenty (billings of the annual amount thereof, if the
fame Beall excited fixty pounds, the like rates refpec-
iivelyous in the preceding rule i and where the whole
(hall not exceed fixty pounds, fuch perfon be
difcharg,ed :nom any atfeffment under this AR, in
refpeft of the profits arifingisomfuchpecdaon,ttatko
employment, or vocation.
Next follows the enumeration of the duties on Wade
and mar.ufaftitte. This enumeration occupies a large
part of the Bill, as the provifions are needfully WM-
plicated.
The duty to be charged fh.tll be computed on a
fum, not Isfs than the toll amount of the profitswith-
in the preceding year, ending on the day when the
accounts arc balanced. It is to extend to trades of
every defer ;patio, to all bashes corporate, all fellow-
(hips, companies nr focidies, and to every adventure
or concern carried on in Great lltitain or elfewhere.
No deduaions are to be allowed on account of fums
employed or intended to be employed in improvement
of capital or for repairs of articles employed foe the
purpofe of ibis trade, beyond what was employed on
an average of three preceding years.
In cramming the amount of the profits and gains
arifing as aforefaid, no d:Juaion (hall be made on
account of any annual irtereft, or any annuity, al-
10WatiCC, Ittpead, payable cut of fuch profits or
gains, nor in any other manner than as before di-
caed.

The duty to be charged on property of uncertain
annual value, is to be ettirnated by the produce of the
piecedin, year. The duty O.t annual profits which
cannot be reduced to any fiandard is to IN
computed on the amount of the full gains and profits
annually. An average of three years is to be stUowed
where the circumnance of tl.e cafe teem to require.
Temporary abfentees are to be charged as refidents.
Temporary refidents are pot to be liable to the duty
till after a refidence offix months. Foreigners claim.
ing exemption and returning before the sth of April.
arc to be liable to the duty. The ufikers of Corpora. •
tions are to be made liable to the duty impafed on
their Corporations refpeftively. Trutiees sad guar-
dians arc to pay the duties impofed oo the property
of which they have the care. Receivers are t., be
charged for perfons not refident in this country...a -
Trult property in the Court of Chancery is to be
liable to a contribution. Married women trading
on their own account ate to pay the duty. bat if
living with their huthands. it is to be charged in their
name. Perfons saint as truftees and paying the du•
ty are authorized to retain out of the profits of the
eftate its amount. The profits of companies are to
be attired by &Slant commiSoners, and fuck Com-
panies are to be allowed a deduillirm for the &larks
and wages of their clerks and fervent:. The duty on
trade is to be charged feparately. and partners are to
be charged jointly, unlefs they expreft %hat are their
rarities mares, when they may have a feparateaft.
ment. The return is to be made by the firft pare-
ner refident in this Country, or if he is not refident
by an agent. In cafe of a change in partnerlhip. the
duty is to be charged on the profits of the bufinefs
before the change took place. The :fitment of poll
fetfions in Ireland are to be tecelelid through the ma
diem of faaors. Thole holding offices in Ireland,
or (erring in Parliament. are to be charged in the
fame way. as fubjeas refident nut of Great Britain.
The dunes cm profits of inveigh proWersons are to be
levied nn the remittances ; the Governor sod •
pany of the Beek ere to make a flattens* of
profits wide. from eemememeeed are to et
by the Comealliamtes allioglbir de City se
Profits arifing hem canals are to be
on trade. 11balitmee principle is win
profits es ens. The Miami •••
to festesen aid give bedruaieee as • for
regulation of their coeds& Contributions to be
cettaised by reference may be received under certain
indeed of atellineste under **powers
7t711: 11111. 4 In order to obtain the privilege of ref..
tines perfons *icing met give in a dale:wise, nee.
lag the grounds of their with, end the name and
place ofibode of tlsofe whom they will to be Refe-
rees. Tie Referees are to be two to number. When
they cannot agree in their determination. a third may
be appointed, and the period allowed them for coat-
inggea determination may be enlarged.
referee nand be a boofe.keeper... within the data.
and mall sot be in any manner martial either
by meanie. io trade as agent, halm krvaat. or pare.
ea, or by relatkelhip mane then eosin Kerwin.
Unfits the CommiSosers content, people Sall not
be mutailly the referees for each other.
The payment of the comebacks lb fettled (hall be
a full di for the year.
Pathos wi in to fubfcribe by one payment in ad.
vanes without a&lfieent, &all have a third referee
appointed ; either the contributor or the referees may
pary the motley into the Bank of England. and get a
reatipt accordingly. In ordinary cafes not more than
keen days allowed but where •• fpecial cattle" •has
beet aligoed, r 4 days may be. granted for making
the Morn, which may be done in a riling, without
fpeeif}ing the amount." The Conitniffioners (hall
have (he prfon's name and place of abode entered
is the !bolts of afar-nest. with the fame lumber or
the order of reference, defaibing him or her
as G. 5 contributor by reference, woofs contributios
has been difcbarged."
In fuel; calls the Commildoner's clerk !hall deliver
a check, figned and coutverfigned with the fame
ounther or keens the order of reference, which Bell
authotife any of the Cafhiers at the Bank to receive
whatever funs the Referees then ettd•nk on the beck
edit. figned wi h all their names; the Cols er is alto
authorital to make an all..v.mnee ace.tt .; ••• "1 the
Envitions of the Alt for payments made le advaacs.
The Citatitti lbell place at to the OCC•rtillti ..1 the VOW
mitloners, under use Liter or number of the (beck.
He ilia then give a certificate thatthirr.oseyit
eified by the Referees hee beao. ;aide eider. * •te