Taxes. 7 Geo. 4, c. 22. ment of difference of duty. With additional duty. keep a carriage with four wheels, giving previous notice of such his, her, or 4. Of Com their intention to the surveyor of the said duties acting for the district in pounding for which such person shall reside, one calendar month at least before the setting Assessed up and keeping such carriage, and on payment of the difference of duty compounded for on a two-wheeled carriage, and the duty chargeable on a fourwheeled carriage, together with the like additional composition duty per centum payable by such contract, and to be computed on such difference, to be indorsed by certificate on every such contract of composition, by any two of the commissioners acting in the execution of this act, in the district in which such contract shall have been entered into or continued, and to commence and be made payable within and for the whole of the year commenc ing from the fifth day of April, 1826, in which such setting up of a fourwheeled carriage shall take place, by half-yearly instalments, during the continuance of the said contract; and which additional payments shall be enforced in like manner as if they were originally inserted in every such contract; and any person seeking the benefit of this provision shall and may, during the continuation of the increased composition, have the like privileges as those which are now enjoyed by persons compounding under the said acts: provided always, and in case of any such setting up of a four- Proviso. wheeled carriage in the year commencing on the fifth day of April, 1826, and before any contract shall be completed under this act, then such contract shall and may be entered into, in the first instance, for a four-wheeled carriage to all intents as if the party was assessed for the same." mer composition Sect. 7. "That the several persons who for the time being shall be com- Commissioners missioners for putting in execution the acts relating to assessed taxes, and the and other officers said acts for compounding for the said duties, shall be commissioners for acting under forputting in execution this act and the powers herein referred to or contained, acts to execute this in all and every the respective counties, ridings, divisions, shires, and stewart- act. ries, cities, boroughs, cinque-ports, towns, and places in Great Britain; and the several assessors, collectors, surveyors, inspectors, and inspectors-general for the time being, appointed or to be appointed to put in execution the said acts, shall respectively be assessors, collectors, surveyors, inspectors, and inspectors-general, to put in execution this act within the limits of the respective divisions, districts, and places to which they are or shall be appointed; and the respective commissioners and other persons authorized by the said recited acts to contract and agree for such compositions, or to perform any other matter or thing for carrying the said acts into execution, shall severally and respectively continue, and also contract and agree for the respective compositions to be continued, and those to be entered into under this act, and to do and perform all such other matters and things as are required to be done and performed in the execution of this act within the limits of their respective jurisdictions; and all the powers and authorities given and granted to them by or under the said acts, so far as they apply and are not repugnant to the provisions of this act, shall, and they are hereby declared to be renewed and continued for the purposes of this act, in as ample and effectual a manner as if the same powers and authorities were expressly reenacted by this act, and shall severally be applied, construed, deemed, and taken to belong to this act, as part thereof, in like manner as if the same had been herein expressly given, granted, and applied by this act; and the said commissioners, and others before mentioned, are hereby empowered and required to do and perform all things necessary for putting this act into execution, in the like and in as full and ample a manner as they or any of them are, or were, or was authorized to put in execution the said several acts." to this act, except as herein Sect. 8. "That all and every the provisions and directions, rules, regula- Provisions of for. tions, methods, clauses, matters and things contained in the said acts, although mer composition expressly applied to the compositions made under the said acts, or either of acts to be applied them, shall severally and respectively he construed and deemed to apply to the compositions to be entered into under this act, and (except when other varied. provisions, directions, rules, regulations, methods, clauses, matters, and things are substituted in and by this act) shall severally and respectively be used and practised in ascertaining, assessing, and charging the amount on which 4. Of Com pounding for Assessed 7 Geo. 4, c. 22. 10 Geo. 4, c. 21. any composition is to be continued or made, and the additional rate to be imposed thereon respectively, and in doing and performing all other matters and things necessary for carrying this act into execution; and shall be construed, deemed, and taken to belong to this act as part thereof, in like manner as if the same were severally repeated in and expressly applied to the provisions of this act; and where other provisions, directions, rules, regulations, methods, clauses, matters, and things are substituted by this act, in lieu of any provisions, directions, rules, regulations, methods, clauses, matters, and things contained in the said acts, the same respectively shall be construed, used, and practised in such manner and to the like effect in all respects, and within corresponding and like times and periods, as if the said acts and this act had been incorporated, and as if this act had expressly abrogated and made void the several parts of the said acts in lieu whereof any part or parts of this act are or is substituted." "Schedule referred to by this Act. "No. I. "FORM of NOTICE of Continuance of Contract under this Act. "To the commissioners acting for the division of of in the county and to the assessor [or, collector] of the parish [township, er, place] in the said division [or, if in Scotland, To the surveyor of the said division of as the case may be]. "Take notice, that I am [or, we are] desirous of continuing, under the powers, conditions, and provisions of an act passed in the seventh year of the reign of King George the Fourth, my [or, our] contract [or, contracts, as the case may be,] of composition for assessed taxes now in force and payable in the said parish [township or place]. (To be signed.)" "No. II. "FORM of DECLARATION to be delivered by Persons desirous of continuing their Compositions free from additional Duty of Five per Centum, in Cases where no Increase of the Article or Articles compounded for shall have taken place. the assessor [or, collector] of the assessed taxes for the parish [township or place] of in the division of , [or, if in Scotland, To the surveyor of the assessed taxes for the division of "I [or, we], the undersigned, having delivered to you a notice of my [or, our] intention to continue my [or, our] contract [or, contracts, as the case may be] of composition for my [or, our] assessed taxes now in force, under the provisions of an act passed in the seventh year of the reign of King George the Fourth, do hereby declare that I [or, we] have not at any time during the period of my [a, our] said composition set up or increased any article or articles of my [or, our] establishment of the description compounded for, over and above the number in cluded in my [or, our] said composition, and on which account I [or, we] herely claim the continuance thereof, without payment of any additional duty. (To be signed.)" By the 10 Geo. IV. c. 21, "An Act to continue Compositions for the Assessed Taxes for a further Term of One Year," after reciting that whereas the several duties of composition for the assessed taxes payable under the provisions of an act passed in the seventh year of the reign of his present inajesty, intituled, An Act to enable Persons to continue their Compositions for Assessed Taxes for further Periods, and for allowing Persons who have not compounded to enter into Composition for a limited Term, will expire on the fifth day of April, 1830; and it is expedient to continue and extend such compositions for the further term of one year, to determine on the fifth day of April, 1831, in manner and subject to the provisions hereinafter menDuties of assessed tioned:' it is enacted, That the several duties now payable under all and every contract of composition for the said duties of assessed taxes, by virtue of any act or acts in force at the time of passing this act, and all and every taxes payable un der contracts of 10 Geo. 4, c. 21. such contract of composition respectively (except in the cases hereinafter 4. Of Comprovided), shall and are hereby declared to be continued to his najesty, to the pounding for same annual amounts as are now payable under such contracts and compo- Assessed sitions for the further period of one year, to commence from the said fifth day Taxes. of April, 1830; and all persons paying the said several duties of composition for the said further term of one year, by two equal half-yearly payments on or before the tenth day of October, 1830, and on or before the fifth day of composition furApril, 1831, respectively, shall have the full benefit of their respective contracts and compositions to all intents as if the same had been originally made Persons paying or entered into under the said acts, or renewed or continued for a term or the said duties at terms to expire on the said fifth day of April, 1831." the appointed ther continued for one year. Sect. 2. "That this act shall not extend to any person who shall be desi- time to have the rous of determining his or her contract of composition on the fifth day of April, benefit of their 1830, and who shall, on or before the tenth day of October, 1829, give notice in writing of such his or her derire to the assessor or collector of the parish or place, or to the surveyor acting in the execution of this act, for the district in which such composition shall be payable." contracts as if originally made. Limiting the extension of this act. the further term. Sect. 3. "That all and every the powers and provisions contained in or Powers and provi. authorized by the said act passed in the seventh year of the reign of his pre- sions of former sent majesty, or any act or acts therein mentioned, shall be observed, fol- acts to be exelowed, and executed by the several commissioners, surveyors, inspectors, cuted by commiscollectors, and other officers acting in the execution of the said acts and of this sioners, &c., for act, or otherwise, for charging, collecting, levying, enforcing payment, and paying and accounting for the said duties hereby made payable for the further term of one year, by the half-yearly instalments and in the manner aforesaid, to all intents as if such contracts and compositions respectively had been originally entered into, renewed, or continued in force under the said acts until the fifth day of April, 1831." under contracts of By the 1 Wil. IV. c. 35, intituled, "An Act to continue Compositions 1 Wil. 4, c. 35. for Assessed Taxes for a further Term of one Year, and to grant Relief from and alter and repeal the said Duties in certain Cases;" after reciting that, "whereas the duties of composition for the assessed taxes in force under the provisions of an act passed in the last session of parliament, intituled, An Act to continue Composition for the Duties of Assessed Taxes for a further Term of One Year,' will expire on the fifth day of April, 1831; and it is expedient to continue such compositions for a further term, subject to the provisions hereinafter contained;" it is enacted, "That the several Duties of assessed duties now payable under every contract of composition for the said duties taxes, payable of assessed taxes, by virtue of the said act passed in the last session of parliament, and every contract and composition respectively (except in the cases hereinafter mentioned), shall and are hereby declared to be continued to his majesty, to the like annual amounts as are now payable under such contracts Persons paying the and compositions, for the further period of one year, to commence from the said duties at the said fifth day of April, 1831; and all persons paying the said several duties appointed time, to of composition for the said further term of one year, by two equal half- have the benefit of yearly payments, on or before the tenth day of October, 1831, and on or their contracts as before the fifth day of April, 1832, respectively, shall have the full benefit if originally made. of their respective contracts and compositions to all intents as if the same Limiting the exhad been originally in force for a term or terms to expire on the said fifth tension of this day of April, 1832." Sect. 2. "That this act shall not extend to any person who shall be desirous of determining his or her composition on the fifth day of April, 1831, and who shall, on or before the tenth day of October, 1830, give notice in writing of such his or her desire to the assessor or collector of the parish or place, or to the surveyor acting in the execution of this act for the district in which such composition shall be payable." By sect. 3, the duties are repealed in respect of sons of employers under twenty-one years of age (a). VOL. V. (a) See these sections in full, ante, p. 1057. 4 D composition, con tinued to 5th April, 1832. act. 4. Of Com pounding for Assessed Taxes. I Wil. 4, c. 35. Powers and provisions of former By sect. 4, the duties on carriages and horses are reduced in certaiu cases (a). Sect. 5. "That all and every the powers and provisions contained in or authorized by the said act passed in the last session of parliament, or any act or acts therein mentioned, shall be observed, followed, and executed by the several commissioners, surveyors, inspectors, collectors, and other officers acting in the execution of the said acts and of this act, or otherwise, for charging, collecting, levying, enforcing payment, and paying and accountcuted by commis- ing for the said duties of composition hereby made payable for the further term of one year, by the half-yearly instalments and in the manner aforesaid, to all intents as if such contracts and compositions respectively had been originally entered into, renewed, or continued in force under the said acts, until the fifth day of April, 1832." acts to be exe sioners, &c., for the further term. Act may be repealed this session. 4 & 5 Wil. 4, c. 54. Sect. 6. "That this act may be amended, altered, or repealed by an act or acts to be passed in this present session of parliament." 1 & 2 Wil. IV. c. 7. “An Act to continue compositions for assessed taxes until the 5th day of April, 1833, and to grant relief in certain cases." 2 & 3 Wil. IV. c. 113. "An Act to continue until the 5th day of April, 1834, compositions for the assessed taxes, and to grant relief in certain cases. 3 & 4 Wil. IV. c. 34. "An Act to continue until the 5th day of April, 1835, composition for the assessed taxes." The 4 & 5 Wil. IV. c. 19, repeals certain duties on inhabited dwellinghouses; and by s. 2, "Commissioners of assessed taxes are to reduce compositions which include the above-mentioned duties; and reduction is to take effect from the 5th of April, 1834." 4 & 5 Wil. IV. c. 54. "An Act to continue for five years, from the 5th day of April, 1835, and to amend the acts for authorizing a composition for assessed taxes." By 5 & 6 Wil. IV. c. 64, s. 8, " The time for giving notice, under 4 & 5 Wil. IV. c. 54, of intention to compound for assessed taxes is enlarged until the 1st day of October, 1835; and by sect. 9, composition on four-wheel carriages drawn by one horse only is declared valid.” By 4 & 5 Wil. IV. c. 54, intituled, " An Act to continue for Five Years, from the 5th day of April, 1835, and to amend the Acts for authorizing a Composition for Assessed Taxes" [13th August, 1834], reciting that, "whereas under and by virtue of several acts divers persons have compounded for their assessed taxes in Great Britain for a certain term limited by the said acts respectively, and their contracts of composition have been from time to time renewed or continued for a further term under and by virtue of several other acts passed for that purpose; and such contracts will expire on the 5th day of April, 1835: and whereas it is expedient to relieve such persons who have so compounded as aforesaid, as well as others who may be willing to compound under the provisions of this act, from an annual assessment, for a further term herein limited :" it is enacted, "that the assessments made or to be made under and by virtue of the acts in force at and 5th April, 1835, to immediately before the passing of this act, in relation to such of the duties of assessed taxes as may be comprised in any composition to be entered into under this act for the year to end on the 5th day of April, 1835, shall severally be and remain to the same annual amount in respect of every person who shall compound for the annual payment of the said assessments under this act for the term of five years, to be computed from the 5th day of April, 1835." Assessments for the year ending remain to the same amount if com pounded for under this act for the term of five years. Compositions under former acts may be renewed. Sect. 2. "The several compositions entered into under any former act or acts, and now in force, on any of the duties of assessed taxes, may, in respect of such of the said duties as are herein enumerated, be renewed under this act for the term of five years, to be computed from the said 5th day of April, 1835, in the manner, and subject to the terms, conditions, and exceptions herein prescribed." (a) See these sections in full, ante, p. 1057. Sect. 3. "Every new contract of composition entered into under this act 4. Of Comshall contain in the body thereof the number of servants, carriages, horses, pounding for and other articles of the establishment upon which composition shall be Assessed made as aforesaid, and shall be made according to the form set forth in the Taxes. schedule to this act, mutatis mutandis." 4 & 5 Wil. 4, c. 5. How contracts of composition are Sect. 4. Provided always, that no composition shall be entered into or renewed under this act for any duty or duties of assessed taxes other than the duties on the following articles, forming the establishment of the person to be made. so compounding, and retained, employed, kept and used for his own use, and Enumeration of not for or to the use, benefit, or profit of any other person, or to be lent or let articles to be comto hire; viz. the duties on servants mentioned in the schedule of an act pounded for under passed in the forty-eighth year of the reign of King George the Third, and this act. in the schedule of another act passed in the fifty-second year of the reign of the said king, marked (C.) No. 1; on carriages mentioned in the schedules of the said acts respectively marked (D.) No. 1 and No. 2; on horses mentioned in the schedules of the said acts respectively marked (E.) No. 1 and No. 3, and (F.) No. 1, whether such horses are subject to the rates mentioned in the said acts, or to any reduced duty by any subsequent act or acts; on dogs mentioned in the schedule of the said acts marked (G.); on persons in respect of using or wearing hair-powder, mentioned in the schedule of the said act passed in the forty-eighth year of the said king, marked (1.); and on persons in respect of using or wearing armorial bearings or ensigns, mentioned in the schedule of the said last-mentioned act marked (K.); and every such composition which shall comprise any other duty or duties than the duties enumerated shall be void and of no effect in respect of such other duties, and for which the party shall be subject to assessment as if no such composition had been entered into, according to the laws in force relating to such assessments." 1835, may compound on the amount assessed Sect. 5. "Every person not having compounded under the said former Persons assessed acts, who shall be duly assessed for the year ending on the 5th day of April, for the year end1835, to the rates and duties chargeable under the acts relating to assessed ing the 5th April, taxes, is hereby declared to be competent to compound for his assessed taxes herein enumerated for the term of five years, to commence from the said 5th day of April, 1835, on the same amounts annually as shall be assessed on in that year, payhim for the year ending on the said 5th day of April, 1835, together with ing an additional an additional annual duty of 1s. for every 20s. of the respective amounts so duty of 54. per assessed, and so after that rate for any greater or lesser sum than 20s., so as not to include in the said additional duty any fraction of 1d." cent. Sect. 6. "Provided always, that no composition shall be entered into or Exception as to renewed under this act with any person in trade in respect of any articles taxes in respect of kept for the purpose of trade; nor shall any composition be entered into upon articles kept for any assessment charged upon two or more persons in partnership; nor shall trade, &c. any composition under the said recited acts with two or more partners be renewed under this act; nor upon any carriages, horses, or other articles let or used for hire." window tax for year ending 5th tional windows Sect. 7. "Every person who is or shall be duly assessed to, or who hath Persons who have compounded under the said former acts for his dwelling-house, warehouse, compounded for shop, or other premises, in respect of the windows or lights therein, for the year ending on the 5th day of April, 1835, shall be entitled to make or open April, 1835, and and keep open, free of duty, any additional number of windows or lights in his persons not then dwelling-house, warehouse, shop, or other premises so assessed or compounded liable to said tax, for; and that no person not so assessed or compounding by reason of his may open addidwelling-house, warehouse, shop, or other premises not containing seven free of duty. windows or lights, shall be brought into assessment, or made liable to rates and duties, because of the opening of any additional number of windows or lights in such dwelling-house, warehouse, shop, or other premises: provided always, that if any such person as aforesaid, whether he shall be assessed or hath compounded, or shall be liable to be assessed as aforesaid, or not, shall erect or build any addition to such his dwelling-house, warehouse, shop, or premises, or make or open any communication with any other tenement or building adjoining or near thereto, then and in any such case all the win Proviso as to ad ditions to houses. |