The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-10-21 00:00:00

NEW INSTRUCTIONS AS TO THE MODE OF CLAIMING

EXEMPTION.

In consequence of the great number of doubts and difficul-
ties that have presented themselves as to the proper inter-
pretation
and meaning of the clauses of exemption in this
act, the following additional instructions have been drawn up
by her :Majesty's Commissioners, and will be delivered to
the assessors of every district. The following is an official
copy :
" 1. Every person claiming to be entitled to exemption
must, within the time limited for delivering in the lists (or
within such further time as the commissioners for general
purposes in the district shall allow), deliver to the assessor
a notice of his claim for exemption, together with a declara-
tion setting forth therein all the particular sources whence
the income of such claimant shall arise, with the amount
from each source, and also every sum of annual interest, or
other annual payment reserved or charged thereon, whereby
the income may be diminished, and also every sum charged
against every other person on account of the duty, or which
he may have deducted or retained under the authority of the
act out of any payment to which he may be or become liable.
" 2. Every person chargeable by assessment, or by de-
duction from any rent, annuity or other annual payment,
who shall prove that the annual amount of his income is less
than £l5O, is entitled to exemption from duties, and to re-
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assessed on his behalf. The same may be said of any other
deduction allowed by the act. But if such person has paid
out of his rent £2O for repairs, which is not allowed as a de-
duction under the act, his income still remains £l5O. So if
a person pays an annuity, interest of money, or other annual
payment out of his rent, then is his income reduced by that
sum. if he pays annual interest to the amount of £2O, his
income is £130; and if he pays the land-tax of £2O, then his
income would be £llO. But his income will not be reduced
by the payment of any sum from which he is nut entitled to
deduct the duty.
" 3. The annual value of lands or tenements is to be esti-
mated according to the rules contained in schedules A and
B. The income arisinc, from ownership is to be understood
to be the rent at which the same are let at rack-rent, if fixed
by agreement within seven years preceding the year of as-
sessment ; but if not let at rack-rent, then at the rack-rent
at which the same are worth to be let by the year, subject to
the deductions to be authorized by the act.
" 4. Every person separately assessed, or having a separ-
ate interest in the profits assessed, may claim an exemption.
" 5. So copartners, joint trustees, or tenants in common
of the profits of any property whatever, having declared their
respective shares, in order to a separate assessment.
" 6. So joint-tenants, or tenants of land in partnership,
being in the actual and joint occupation thereof, and entitled
to the profits in shares, and personally labouring therein, or
managing the same.
" 7. So partners carrying on trade, or exercising any pro-
fession together, and entitled to the profits thereon in shares,
and personally acting therein, in such cases of separate as-
sessments only.
" 8. So a guardian, trustee, or agent on account of others,
may claim on behalf of such others, either where satisfac-
tory proof is given that such others cannot attend in person,
or in cases where they may be assessed for others, as acting
in the character of guardian, &c., to the person under in-
capacity.
"9. Every claim is to be made to the commissioners of
the district where the claimant shall reside, except where
the whole of his income shall arise from any employment,
the duties whereon are cognizable by the commissioners of a
department of office, or from a pension, in which case he
may claim to the commissioners of the department.
" 10. Every person entitled to claim exemption must sign
the notice to that effect contained in the forms left him by
the assessor. If the income of the claimant should arise
from any other source tban those described in the forms left
him, he should signify the same to the assessor, signifying
from what sources his income is derived.

" 11. Schedule for exemption (particulars of income from
whatever source derived.)
" 12. In all cases claims for exemption are to be examined
by the surveyor of the district, and if he shall not object
thereto within forty days after the same have been trans-
mitted to the commissioners, or within such further time as
they, on just cause, shall allow him to make such objection,
the commissoners are authorised to allow such objections.
" 13. If the surveyor is satisfied that a party is wholly ex-
empt he will sign a certificate to that effect, and lay the claim
before the commissioners at their next meeting, upon which
the commissioners will discharge the assessment, and if it
shall appear that any property is assessed in any other dis-
trict the commissioners will certify to the Commissioners of
Stamps and Taxes, at the head office, Ow allowance of the
exemption, upon which the last-mentioned commissioners
will direct the assessment in such other district to be dis-
charged.
" 14. In esse the surveyor shall see cause to object to any
claim for exemption, he is to certify such objection and the
grounds thereof to the commissioners of the district, when
the merits of the claims are to be heard and determined upon
appeal by the party before them, under and subject to the
rules, regulations, and penalties under the act.
" 15. Upon proof that any person whose claim for ex-
emption has been allowed has been charged to, and has paid,
the duties by way of deduction from any rent, annuity, or
other annual payment from which a deduction is authorized
to be made, or that such person has been assessed and has
paid the duty in respect of any annuity, &c., payable out of
the public revenue, the commissioners will certify-what shall
have been so proved to the commissioners, at the head office
for Stamps and Taxes; whereupon the last-mentioned com-
missioners will issue the necessary order for repayment.
" The order for repayment will be directed to the officer
for receipt. or the collector of the duties, or to a distributor
or sub-distributor of stamps of the district or parish in which
the claimant shall reside • and a notification thereof will at
the same time be forwarded to the party from the head-
office, in order that he may know when and where to apply
for such repayment."

The States of Hanover have granted eleven millions of
Prussian crowns (£1,600,000) for a general railway system of
GO German miles.
TRINITY COLLEGE, DUBLlN.—Unless the electors pay
up all arrears, or take advantage of the new law on the sub-
ject, before the first of December, they will lose the fran-
chise for life.
Within the last few days there have been some tolerably
large shipments of superior horses from the port of Hull, for
Germany—twenty-nine in the Transit and ten in the Rob
Roy steamers.
A very extraordinary hide, said to be that of an hippopota-
mus, is now in the possession of Messrs. Maine and Co., of
St. John-street, Smithfield. It has been in bark for seven
held o THEn
Tuesday years, and is of such immense thickness, that when dried it
will weigh upwards of 170 lbs.
uvensAdaty,Paott.Licenw.e—s,Afitittyh.ese,npetitions from various
General Quarter Sessions
parishes in East Essex were presented to the magistrates for
the abolition of the rural police force. Several of them re-
ferred to the inefficiency of
the system and the enormous
expense entailed upon the country. The petitioners also
urged that the Parish Constables Act, just come into opera•
tion, was amply sufficient for the protection of the rural
districts,