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Rules for charging the said duties. 1. The said duties to be charged in respect of the windows
Rules for in every dwelling-house, with the household and other offices charging the kerein enumerated.
duties on wine 2. All skylights, and all windows, however constructed, in duws. staircases, garrets, cellars, passages, and all other parts of dwelling houses, tu what use soever applied, anıl whether in the exterior or interior parts, to be charged.
3. Erery window in any kitchen, celiar, scullery, buttery, pantry, larder, washhonse, laundry, bakehouse, brewhouse, and lodging room, belonging to or occupied with any dwel. ling-house, whether within or contiguous to, or disjoined from the body of such house shall be charged.
4. The duties to be charged yearly upon the occupier, and to be in force for one year, from the 5th of April, to be levied on such occupier, or on his cxecutors or administrators except as after provided.
5. Where any change in the occupation shall take place after the assessment, then the duties on the occupier shall be levied upon and paid by the occupier, landlord, or owner, for the time being, oron both, or all, according to their times of pos. session without any new assessment, notwithstanding sach change in the occupation; but where a tenant shall quit on the determination of the lease or demise, after an assessment made, and shall have given notice thereof to the assessor, the duty shall be discharged by the commissioners, for the remainder of that year, if it shall appear to the commissioners, at the end of such year, that such house shall have continued wholly unoccupied for the remainder of such year,
6. Where any house is let in different apartments, tenements, Lodgings, or landings, and shall be inhabited by two or more persons or families, the same shall be charged as if inhabited by one family only; and the landlord or owner shall be deemed the occupier, and sball be charged with the duties; but where the landlord shall not reside within the limits of the collector, or the same shall remain unpaid by such landlord, for twenty days after due, the duties charged, may be levied on the occupier; and such payment shall be allowed out of the next payment, on count of rent.
7. Erery house, whereof the keeping is left to the care of any servant, shall be subject to the like duties, as if inhabited by the owner or a tenant ; and if such servant shall not pay rates to the church and poor, the said duties shall be paid by the owners or tenants.
8. Every distinct chamber or apartment in any of the inds of court or of chancery, or in any, college or hail, or either of the universities, or any public hospital, being in the occupation of any person, shall be subject to the same duties, as an entire kouse: which duties shall be paid by the occupiers ; but every such chamber which shall not contain more than seven win. dows, shall be charged at the rate of three shillings for each.
*harls, which are occupied by persons who carry on the ble siness of wharfingers, and who have houses upon the wharfs.
And also, such warehouses as are separate buildings, and rol part of such houses, or the shops attached thereto, but cmployed solely for the purpose of lodging goods, or for carry ing on some manufacture (notwithstanding the same may ade in join to, or have commanication with the dwelling house of shop).
4. Every chamber in any of the inns of courts, or of chan. eery, or in any college or hall in any of the universities, shall be charged as an entire house, and on the occupiers.
5. Every hall or office charged with the payment of any other taxes or parish rates, shall be subject to the duties as inhabited konses : and the persons, bodics politic or corporate, or corte pany to whom the same shall belong, shall be charged as the occupiers.
6. Where any house shall be lct in different stories, tenements lodging, or landings, the same shall be charged as if sxed house was inhabited by one family only; and the land order owner shall be deemed the occupier, and charged; but when the landlord shall not reside within the limits of the collector or the same shall remain unpaid by such landlord for treat days after the same is due, the duties may be levied 00 occupiers, and such payments shall be deducted out of the w payment of rent.
7. No dwelling house, or premises aforesaid, shall be ral at less than the rent at which the same stands charged, in last rate, made for the relief of the poor.
8. In case the poor rate shall have been made througe by a pound rate on the full annual value, then such assissa shall be made aecording to the said rate; 'and, the assess shall, in making their assessments, observe the same rule of portion.
9. In case the poor rate shall have been made on any prop tionate part of such value, then such assessors shall assess same at the same sunis as they would have hicen 'assessed at: virtue of this act, if the same had been estimated in such rate at the full value.
10. In case the poor rate shall not be made on they annual value, nor according to any proportionate part thos but the said houses shail be rated in a dae proportion to other, the assessors may enquire into; and, ascertain the ad Tent of the several premises, in different occupations ? their limits, which shall have been let within three years. ceding the assessment, or so many of them as they shall be to ascertain the rent of, and shall make an assessmeut on actual rent on such of the said houses which shall appear them have been let at the just and full value, and shall wards proceed to assess the other premises, in sus bearing same proportion to the first assessment as the suns charged
the poor rate bear to the sum charged in the poor rate ; but the aforesaid rule sball extend only to such premises as shall be rated in such poor rate, unmixed with other property not chargeable to the duties hereby granted.
11. lo case any premises shall not be rated in such poor rate, or shall be rated with other property not chargeable to the duties, or there shall be no poor rate, and where the rules are not applicabic, the assessors shall make their assessments from the best information they can obtain of the annual value, wbich shall be the actual amount of the rent.
12. In case any house shall, on occasion of the assessors Having pursued the proportions observed in the poor rate, have been assessed at a sum exceeding the just rate, the cona missioners may
abate from such assessment, so much as in their judgment will reduce the same to a just rate, but in no case to a less annual value than the same stands raied at in the poor rate.
13. In case any house shall, on occasion of the assessors have ing pursued the proportions observed in such poor rate, have been assessed at a sum less than the actual rent, or at less than the same might be let, the commissioners may enlarge such as. sessment to such sum as a like rent would amount uuto.
14. Where any dwelling house shall be divided into different tenements, being distinct properties, every such tenement shall be subject to the same duties, as if it was an entire house, to be paid by the occupiers.
Eremptions. Case 1.-Any house belonging to his majesty, or any of the Exemptions royal family, and every public office, for which the duties here- from the duties tofore payable, have been paid by his majesty, or out of the on houses. public revenue.
Case 2. Every farm house occupied by a tenant, and bona fide used for the purposes of husbạndry only.
Case 3,- Every farm house, occupied by the owner, and bond fide used for the purposes of husbandry only, which, with the household and other offices aforesaid, shall be valued under this act at ten pounds per annum or less.
Case 4.-Any hospital, charity school, or house provided for the reception or relief of poor persons.
Casc 5.--Every house, whereof the keeping is left to the care of any person or servant, who doth not pay rates to the church and poor; but an assessment shall be made in every kuch case, and the fact returned, as in other cases of ссорpion from the duties, and the exemption be allowed by the commissioners,
3. Servants, A schedule (C, No. 1.) of the duties payalle annually for
every male servant retuined or employed by any person in the several capacities mentioned herein.
Rules for charging the said last mentioned duties. Rules for
1. The said duties to be paid by the master or mistress, ciiarging the
and to be payabie for every male serçant in aay of the following ezeies on ses• capacities : maitre d'hotel, house steward, master of the
"horse, groom of the chamber, valct de chambre, Butler, under
butler, clerk of the kitchen, confectioner, cook, house porter, . foctman, running footman, coachman, groom, postilion, 6 stable boy, or helper in the stables of the master or mistress, gardener, park-keeper, game-keeper, huntsman, whipper-in, • or by whatever name or names male servants, really acting ia 6
any of the said capacitics, shall be called, or whether such male • servants shall have been retained or employed in any one or • more of the said capacities, or in any other business jointly • therewith, and to crery such servant let' to hire with any ! carriage or horses for one year or longer.'
2. The duties shall extend to all servants before mentioned, employed in taverns, cotice. houses, inns, ale houses, and in eating or victualling. houses, and in hotels or lodging houses, being eating or victualling houses, although vot licensed ; except ostlers and helpers in stables, and drivers employed to drive carriages let out to hire, in such manner as that the stamp office duty sball hare been paid; and except waiters.
3. The said duties on gardeners shall extend to every gara dener who shall hare contracted for the keeping of any garden, and to every person who shail have been hired to work in any garden wherein the constant labour of one person shall be ac. cessary, or where one person shall have been constantly em. ployed, to be paid by the person for whose usc, and ia whose garden such person shall have been employed.
4. The said shitjes shall extend to all apprentices, employ. ed in any of the capacities aforesaid, except such as shall have been imposed on any master, under the powers given to magis. trates and parish oficers by acts of parliament, so as the num. ber shall not exceed two, not wearing livery, uor being cm. ployed as livery servants.
5. The said duties on game keepers shall extend to every person employed to kill or preserve game for the use of any other, whether lawsully appointed or not, to be paid by the person employing such persous; except game keepers, being the servants of other qualified persons, charged to the duties as servants.
6. The said duties shall extend to every person who shall be employed as a coachman, postillion, groom or helper in the stables, although such person shall bave been retained for the purposes of husbandry, or any manufacture or trade, where the master shall be chargeable with duty, for any carriage, (other than a taxed cart), or for two horses riding or drawing carriages.
7. The said doties shall extend to every person employed as a groom, stable boy, or helper in the stables of the master, to take care o: 21:y horse, the property of such master, kept for the purpose of racing or running, or in training for any of the said purposes. A schedule (C, No. 2) of the duties payable annually for male Duties on ser
: servants retained or employed in the several capucilies herein valils, class 2
mentioned For every gardener or person employed to work
in any garden, wouler any persojt chargeable to the duties mentioned in sevedule (C, No. 1)*; aud for every gardener omplayul in any garden, wberein the constant labour of one person shall not be necessary
0 5 0 To be paid by each person in whose garden such person shall be employed. Eremptions from the duties in schedule C, (No.1. und 2.)
Exemptions Ang peison employed by the day or week to work as a
trosed the duties