SCHEDULE (B.), INHABITED HOUSES-(Continued.) 3. Of the Assessed Taxes themselves. &c. houses in the manner directed by the said act; and every person intending to be relieved from the assessment made in respect of his or her tenement Persons claiming or building used for the purposes of trade, or as a warehouse for the sole relief to give nopurpose of lodging goods, wares, or merchandize therein, or as a shop or tice to assessor, counting-house, by virtue of this act, shall in such case give notice thereof to the assessor or surveyor of or for the parish or place where such last-mentioned tenement or building shall be situate, and at the same time deliver a declaration in writing, stating the parish or place where the dwelling-house or dwelling-houses, or part of a dwelling-house used as a residence of him, her, or them, or his, her, or their family or families, are respectively situate; and every assessor or surveyor to whom such notice and declaration shall be delivered, and every surveyor of the district acting for such parish or place, Teuements to be whether he shall have received such notice and declaration or not, who inspected by asshall have information of such claim being made or to be made, shall, upon sessor, &c. request, from time to time and at all times in the day-time, be admitted to inspect and survey the tenement or building described to be so employed, as well internally as externally, and shall inquire and examine into the uses commissioners to assess accordingly. and purposes to which the same is or has been employed; and if, after any If such tenement such claim made, or before or after allowance thereof, it shall be discovered used for any other that the same tenement or building hath been employed for any other use purpose, then than for the purposes of trade, or as a warehouse for lodging goods, wares, or merchandize, or as a shop or counting-house, or that any person doth inhabit or dwell therein, except as aforesaid, then on due proof thereof, before the said commissioners, they shall and are hereby required to assess and charge the said tenement or building as a dwelling-house to the duties granted by the said act, notwithstanding such claim, or any thing hereinbefore contained to the contrary: provided always, that nothing hereinbefore contained shall be construed to impeach or affect any exemption from the said duties expressly contained in the said recited act." dwelling-house Sect. 4. "That the occupier of any mill or place of manufacture or ware- Mills or places of house, not being part or parcel of any dwelling-house, nor attached or manufacture, &c., adjoining to any dwelling-house, nor having any internal communication not attached to a therewith, may, by the licence in writing of the commissioners of the district, not liable to duty, signed by them, or any three or more of them assembled at any meeting, though a servant after due notice given by the occupier of such mill or place of manufacture, licensed to guard appoint any one of his or her servants named in such licence to watch and the same abide guard the said mill, or place of manufacture or warehouse, in the night therein. time, and that the abiding of such licensed servant therein, for the purpose of watching and guarding the same, shall not render the occupier thereof liable to any of the duties granted by the said recited act." The 3 & 4 Wil. IV. c. 39, s. 1, 2, and 3, reduced the duties on inhabited dwelling-houses; and by 4 Wil. IV. c. 19, the above duties repealed after 5th April, 1834. Enactment in 43 Geo. III. c. 161, respecting the Assessment and Exemptions of poor Persons from Assessment, for the Duties in the two preceding Schedules. See the 43 Geo. III. c. 161, s. 10 to 13 inclusive, ante, 995 to 997. Sect. 17. "And where any house, cottage, or tenement, or any windows therein, or any hospital, charity-school, poor-house, or licensed chapel, ought to be exempted from the said duties by virtue of any of the rules in the schedules (A.) and (B.), the occupier or occupiers, and the persons conducting or managing such hospital, &c., shall give notice thereof to the assessor, which," &c. See rest of sect., ante, 999. 3. Of the Assessed Taxes themselves. SCHEDULE (C.), ON MALE SERVANTS (a). [48 Geo. III. c. 55; 52 Geo. III. c. 93; 4 Geo. IV. c. 11; and 6 Geo. IV. e. 7; 1 Wil. IV. c. 35; 2 & 3 Wil. IV. c. 113; 3 & 4 Wil. IV. c. 39; 4 & 5 Wil. IV. c. 73; 5 & 6 Wil. IV. c. 64.] Duties payable annually for MALE SERVANTS. To what servants extended. 11 do. and upwards (each servant) For every such servant retained or employed by any male person, never having been married, over and above the above-mentioned duties, the further sum of 1 14 0 060 100 (a) The 4 Geo. IV. c. 11, s. 2, takes off a moiety of the prior duties, ante, p. 1025. "RULES, in 52 Geo. III. c. 93, Schedule (C.), No. 1, for Charging the said Duties and the additional Duties (c). "I.-The said duties to be paid by the master or mistress of such servants respectively, and to extend to and be payable for every male servant retained or employed in any of the following capacities: that is to say, maître d'hôtel, house steward, master of the horse, groom of the chamber, valet de chambre, butler, underbutler, clerk of the kitchen, confectioner, cook, house porter, footman, running footman, coachman, groom, postillion, stable boy, or helper in the stables (d) of the (a) The 4 Geo. IV. c. 11, s. 2, ante, p. 1025, takes off half the duty before payable. The 4 & 5 Wil. IV. c. 73, s. 3, post, 1055, exempts the payment of duties for male servants, under eighteen years of age, after the 6th of April, 1834; and s. 11 provides how exemption to be claimed. (b) The 4 & 5 Wil. IV. c. 73, s. 4, exempts Roman Catholic clergymen from additional duties payable in respect of bachelor's servants, post, 1055. (c) The above schedule of rules in 52 Geo. III. c. 93, renders it unnecessary to print the schedule of rules in 48 Geo. III. c. 55. (d) But by stat. 59 Geo. III. c. 118, s. 2, it is enacted, that the duties imposed by the several acts for charging assessed taxes in Great Britain for every male person employed by any person in the capacity of a groom, stable-boy, or helper in the stables, shall cease and determine from and after the passing of this act, upon every assessment made or to be made after the 5th day of April, 1819, in respect of every person, being the son of the employer or employers, or one of them, occasionally resident with his parent or parents, and se employed by him, her, or them, during such occasional residence only; (see stat. 11 Geo. IV. & 1 Wil. IV. c. 35, s. 3, post), and in respect of every male person so employed, under the age of fifteen years, and wholly maintained and lodged in the house of his employer er SCHEDULE (C.), SERVANTS—(Continued.) 3. Of the Assessed Taxes master or mistress, gardener, park-keeper, game-keeper, huntsman, whipper-in, or by themselves. whatever name or names male servants really acting in any of the said capacities shall be called, or whether such male servants shall have been retained or employed in one or more of the said capacities (except where other duties are imposed by this act on male persons occasionally employed in one or more of the said capacities), and to every such servant let to hire with any carriage or horses for one year, or any longer period, and shall be charged upon the greatest number of such servants which the same person shall have kept at one time in the course of the preceding year, in any of the capacities before mentioned." 52 Geo. III. c. 93, and Schedule (C.) "II.-The said duties shall extend to all servants in any of the capacities before Servants in ta mentioned, employed in taverns, coffee-houses, inns, alehouses, or any other houses verns (a). licensed to sell wine, ale, or other liquors by retail, and in eating or victualling houses, and in hotels or lodging-houses, of whatever description, although not licensed, except hostlers and helpers in the stables of such licensed persons, and drivers employed by them to drive their carriages with horses let out to hire, and except waiters." 52 Geo. III. c. 93 (b). “III.—The said duties on gardeners shall extend to every gardener who shall have Gardeners. contracted for the keeping of any garden or gardens wherein the constant labour of a person shall be necessary, or where a person shall have been constantly employed therein, to be paid by the person or persons for whose use and in whose garden such gardener or persons shall have been employed, except as hereinafter mentioned." "IV. The said duties shall extend to all apprentices retained or employed in any Apprentices. of the capacities aforesaid, save and except such apprentices as shall have been imposed upon any master or mistress under and by virtue of the powers given to magistrates and parish officers by any act or acts of parliament, so as the number of such apprentices for whom this exemption shall be claimed by the same person shall not exceed two; being generally employed in the affairs of husbandry or trade, and occasionally only in any of the capacities herein enumerated, and not wearing livery." "V. The said duties on gamekeepers shall extend to every person retained or Gamekeepers. employed to kill or preserve game for the use of any other person or persons, whether lawfully appointed to kill or preserve game or not, to be paid by the person or persons retaining or employing such persons respectively, for the uses aforesaid; except gamekeepers, being the servants of other qualified persons duly returned by and charged to the said duties as servants of such other persons." "VI.-The said duties shall extend to every person who shall be employed in the Coachmen, &c. capacity of a coachman, postillion, groom, or helper in the stables, although such person shall have been retained for the purposes of husbandry, or any manufacture or trade, where the master or mistress of such person shall be chargeable with duty for any carriage (other than a taxed cart), or for two or more horses chargeable with the duty on horses kept for the purpose of riding or drawing carriages, as herein mentioned." "VII. The said duties shall extend to every person who shall be employed as a Grooms, &c. groom, stable-boy, or helper in the stables of the master or mistress, to take care of any horse, mare, or gelding, the property of such master or mistress, kept for the purpose of racing or running for any plate, prize, sum of money, or other thing, or in training for any of the said purposes.” By the 59 Geo. III. c. 118, s. 5, an under-gamekeeper is not assessed as an additional servant, but at 10s. per annum, ante, 1024. EXEMPTION provided by 1 Wil. 4, c. 35, s. 3. This section enacts, that after the fifth day of April, 1830, exemptions shall be allowed from the duties in respect of male servants and on all per employers, and in respect of every male person so employed, being of the age of fifteen years or upwards, and bound an apprentice to his employer or employers, or assigned to him, her, or them, until such apprentice shall arrive at the age of twenty-one years or upwards, and wholly maintained and lodged in the house of his employer or employers: provided always, that the cause of every such exemption shall be truly returned, and stated in the manner required by the acts in force at the 3. Of the Assessed Taxes themselves. II Geo. 4, & 1 SCHEDULE (C.), SERVANTS—(Continued.) sons respectively described in Schedule (C.), of the said acts, No. 1 and No. 3, in the cases herein mentioned, videlicet, in respect of any male servant or male person who shall be the son of the employer, and who shall be under the age of 21. See, post, 1057. "By 11 Geo. IV. & 1 Wil. IV. c. 35, s. 3, exemptions shall be allowed from the duties in respect of male servants and male persons respectively Sons of employers described in Schedule (C.), No. 1 and No. 3 in the following cases; riz. in respect of any male servant or male person who shall be the son of the employer, and shall be under the age of 21 years." under 21. 2 & 3 Wil. 4, c. 113. Relief for postmasters, &c., who by employing certain servants become chargeable with the progressive du By 2 & 3 Wil. IV. c. 113, s. 4, it is enacted, "That from and after the said 5th day of April, 1832, where any livery stable-keeper, horse-dealer, postmaster, or other person licensed by the commissioners of stamps, or any person under their authority, to let post-horses or carriages for hire or proft, shall, by reason of their respectively retaining or employing any servant et servants in the capacities of groom, stable-boy, or helper in the stables, solely and bona fide in their respective trades or businesses, become chargeable ties payable under with the progressive duties on such male servants, payable under Schedule (C.), No 1, of an act passed in the fifty-second year of the reign of his said late majesty King George the Third, intituled An Act for granting to his Majesty certain new and additional Duties of Assessed Taxes, and for consolidating the same with the former Duties of Assessed Taxes,' such persons respectively shall in lieu of the said duties be assessed and charged under the said Schedule (C.), No. 1, and rules thereof, with no more than the duty of 11. 5s. for each such male servant so employed, to all intent as if such servants were chargeable under Schedule (C.), No. 4, of the suid act." schedule (C.), No. Under-gardeners. By whom paid. Day-labourers. No. 2. (a). A SCHEDULE of the Duties payable annually for MALE SERVANTS and other Persons retained or employed in the several Capacities bereiz mentioned (a). For every under-gardener or person employed to work in any . Moiety of Aggregate i Duty. £0 10 "Exemptions from the Duties as set forth in Schedule (C.), No. 1 and 2. "Any person employed by the day or week to work as a day-labourer, at the usual rate of wages for day-labourers in agriculture, in any garden belonging to a dwellinghouse, being a farm-house, and exempted as such from the duties mentioned in Schedule (B.) of the act of 48 Geo. III. c. 55, or in any garden belonging to a dwelling-house not chargeable to the duties mentioned in the said schedule, such garden not requiring the constant labour of one person therein." (a) These were enacted by the 48 Geo. III. c. 55, 50 Geo. III., and 52 Geo. III. c. 93; but were afterwards re pealed by the 4 Geo. IV. c. 11, s. 1, ante, 1024; and see 3 & 4 Wil. IV. c. 39, s. 4, post, 1058. SCHEDULE (C.), SERVANTS—(Continued.) 3. Of the Assessed Taxes themselves. No. 3 (a). A SCHEDULE of the Duties payable annually for every MALE PERSON Now repealed by retained or employed in the several Capacities herein mentioned, and not 3 & 4 Wil. 4, c. 39, chargeable to the Duties in Schedule (C.), No. 1. In addition to the duty of 37. 10s. granted by the said act For every male person employed in the capacity of, or as clerk, book-keeper, or office-keeper, where the same employer shall keep or employ one such male person only, the sum of 0 16 0 In addition to the duty of 17. 48. granted by the said act And where the same employer shall keep or employ more than one` such male person, for each the sum of 0 12 0 In addition to the duty of 21. 88. granted by the said act For every male person employed in the capacity of, or as a steward, bailiff, overseer, or manager, or clerk under a steward, bailiff, overseer, or manager, the sum of 200 For every male person employed by any person in trade as a shopman, for the purpose of exposing to sale, or selling goods, wares, or merchandize, in such shop or warehouse, whether by wholesale or retail, and every male person employed as a warehouseman, porter, or cellarman in such shop or warehouse, the sum of 0 16 0 In addition to the duty of 17. 4s. granted by the said act And for every male person so employed, where the duty granted by the said act shall not be chargeable, the annual sum of For every male person employed as a waiter to wait on guests in any tavern, coffee-house, inn, ale-house, eating or victualling house, or in any hotel or lodging-house, except occasional waiters, the sum of 0 15 0 In addition to the duty of 27. 5s. granted by the said act And for every male person so employed, where the duty granted by the said act shall not be chargeable, the sum of And for every male person so employed as an occasional waiter` therein for the period of six calendar months in any year, the sum of And if so employed for a lesser period than six calendar months in any year, the sum of And for every male person, not being a servant, employed as an` occasional waiter in any private house, not less than six times within the year, the sum of For every male person employed by any stable-keeper, for or in expectation of profit, to take care of any horse, mare, or gelding, kept for the purpose of racing or running for any plate, prize, sum of money, or other thing, or any horse, mare, or gelding in training for any of the said purposes, except servants chargeable as grooms or helpers in stables by Schedule (C.), No. 1, the sum of 0 16 0 In addition to the duty of 17. 4s. granted by the said act (a) See what duties in this schedule were repealed by 4 Geo. IV. c. 11, ante, 1024; and see 6 Geo. IV. c. 7, ante, Moiety of £1 10 0 2 10 0 s. 4, infra. Travellers (a). Clerks, &c. 1028; and now see repealing clause of Stablekeeper's men (a). |