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5thly. For the amount charged by a public rate or assess- For drainage, nent in respect of draining, fencing, or embanking.

In all which cases there shall be allowed and deducted out of the assessment to be made thereon in respect of the property, unless such payments shall be made by a tenant, such sum as a like rate of two shillings for every twenty shillings of the sums paid would by a just proportion amount unto.

&c.

how to be

made.

But the allowances to be granted in pursuance of the 1st, Allowances to nd, or 3d cases, may be granted to the ecclesiastical or colle- ecclesiastical iate body, rector, vicar, or other person liable to the charge bodies, &c. terein mentioned, in one sum, and in the same maunar as llowances are to be granted in respect of income, either by educting the same from the assessment upon them (if any) by certificate; and such allowances shall be classed as allow. ices in respect of income."

And the following allowances are to be made in respect of the said duties.

No. 6. ALLOW

ANCES.

and halls.

for the duties charged on any college or hall in any of Exemptions universities of Great Britain, in respect of the public for colleges fings and offices belonging to such college or hall, and not pied by any individual member thereof, or by any person g rent for the same, and for the repairs of the public ings and offices of such college or hall, and the gardens, , and grounds for recreation repaired and maintained by unds of such college or hall, or on the lands and tenevested in the trustees of the British Museum. s. 155. on any hospital, public school, or almshouse not occupied y individual officer or the master thereof, whose emoluhowever arising, shall exceed 50l. per annum, or by jerson paying rent for the same, and for the repairs of hospital, public school, or almshouse, and offices belonging to, and of the garden, walks, and grounds repaired and ained by the funds of such hospital, school, or alms

the duties charged on any cottage or tenement not exg the annual value of 40s. belonging to and occupied by erson not otherwise chargeable to any of the duties in this

he said allowance to be granted by the commissioners general purposes in their respective districts.'

on the rents and profits of messuages, lands, tenements, reditaments, belonging to any hospital, public school, or house, or vested in trustees for charitable purposes, so far e same are applied to charitable purposes.

the said allowances to be granted on proof before the com. sioners, for special purposes of the due application of the rents to charitable purposes only, and in so far as the he shall be so applied only.

On whom the duties are to be charged.

To be paid

by the oc cupiers.

Or person using the game.

How paid on change of uccupation.

Money paid by landlord on account of Occupiers to

from rent.

And the said allowances are to be claimed and proved by C any steward, agent, or trustee, by affidavit to be taken before any commissioner for executing this act, in the district where such person shall reside, stating the amount of the duties chargeable, and the application thereof, and to be carried into effect by the said commissioners for special purpos ' without vacating the assessment, which assessment shall be 'force and levied notwithstanding such allowances.'

And the said commissioners for special purposes are to c tify such allowances granted by them to the receiver gent of the county where the property is situate, which shall be authority to the receiver general, to pay the amount. s. 207. And the said duties shall also be charged according to the lowing rules.

1st. The said duties, except where other provisions are as aforesaid for estimating particular properties, shall be mated according to the general rule as to rack-rent and sha charged on and paid by the occupier for the time being,

2ud. Every person having the use of any lands or tenemen shall be considered as the occupier.

3d. The said duties shall on each assessment be levi the occupier for the time being without any new ass notwithstanding any change in the occupation; and e ant on quitting shall be liable for the arrears, and repay th to the occupier by whom the same shall have been paid; the executors or administrators of any tenant who shall before payment shall be liable in like manner as the t or intestate; also every tenant quitting before the t making the assessment shall be liable for such portion year as shall have elapsed at the time of his quitting.

Also the following rules for estimating the annual valve pay a properties before described shall be observed.

1st. When any landlord shall be subject to any covena agreement to pay out of the rent reserved all or any pare rates, taxes, or assessments, which by law are a charge be deducted occupier, or any composition for tithes, or where any vicar, or other person entitled to any rent, or other annual ment to be made in lieu of tithes, or any composition for shall pay out of the amount thereof such parochial rates, or assessments, then the annual value shall be estimated sive of such rates, taxes, or assessinents, and of such com tions, to be computed on the amount thereof donâ fide by such landlord, in the year preceding, or where the shall be also occupier, and shall have paid any parochiali taxes, or assessments, or any compositions for tithes, the said annual value shall be estimated exclusive of such taxes, assessments, and compositions.

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2nd, Where any tenant shall be subject to any covecat may all aids, taxes, rates, or assessments by law chargeab

landlord to be added to

rent.

of corn.

the landlord, then the amount thereof bona fide paid by such account of tenant in the year preceding shall be added to the rent. 3d. Where the amount of rent of lands reserved in money shall depend in the whole or in part on the price of corn or Accertaining grain, the estimate shall be made on the amount payable ac- rent according cording to the average prices fixed in the year preceding; but to the price where a whole or part of the rent shall be reserved in corn, or grain, then the said estimate shall be made on the like average price, computed on the quantity of corn or grain delivered in the year appointed for payment of the duty compution cannot be made, the estimate may be annual value of such lands estimated according rule.

or where such made on the to the general

4th. Where the amount of rent reserved on lauds shall de, Where accord pend on the actual produce thereof, either in respect of the ing to the price or quantity of such produce, the estimate for the pur- produce. poses of charging the duties in schedule (A.) shall be made on he amount or value of such produce in the year preceding he year appointed for payment of the duty according to the irices fixed, and according to the quantity produced in that fear by the same rules, and in the same manner, by which such ents have usually been ascertained between the proprietors and heir lessees or tenants; and where the prices shall vary in the wo years of assessment, or the amount of produce shall vary i those years, the assessment shall on appeal be rectified acordingly.

5th. Every estimate of such property in Scotland shall be nade without reference to the cess or tax roll, or valued rents, heretofore used in Scotland, or any stent thereon, and shall be. nade according to the general rule contained in Schedule (A.) o the best of the belief and judgment of the commissioners, Issessors, and others employed in charging the said duties.

II. Duty on the Occupiers of Dwelling houses, Lands,
Tenements, or Hereditaments.

By 46 Geo. 3, c. 65, Schedule (B), there shall be charged, raised, levied, collected and paid, from the 5th of April 1806, and until the 6th day of April next after the ratification of a definitive treaty of peace. (s. 1-237).

DUTY.

For all dwelling houses, lands, tenements, or hereditaments, in respect of the occupation thereof for every 20s. of the annual value thereof, after the rate of 1s. 6d. and upon every fractional part of 20s. the like proportion of duty, provided no rate or duty shall be charged of a lower denomination of one How ASSESSpenny.

s. 3.

MENTS ARE

And the said duties shall be assessed and charged under the to be made To be charged following rules: (s. 55.) in addition to The said duties shall be charged in addition to the duties the duty on on the landlords in the preceding section.

landlords.

Properties,

except for dwelling

from farms

and tithes.

According to the rack-rent if fixed by agreement, but if not then at such rack rent at which the same are worth to be let houses distinct by the year on the full amount of the annual value thereof, estimated as by this act is directed (except a dwelling.house, and the doméstic offices thereunto belonging, and which shall not be occupied by virtue of one and the same demise with a 'farm of lands, for the purpose of farming such lands, or with a farm of tithes for the purpose of farming the same; and except warehouses or other buildings occupied for the pur. pose of carrying on a trade or profession.'

One-eighth to

bc ducted is reat of

1 ne-tree lanus.

Lessees and occupiers of

tythes to pay Sixpence for every twenty shillings. Nurserics or gardens.

To be paid by the occupier.

But in all cases where lands are not subject to tithes, or to any modus or composition real in lieu thereof, there shall be deducted out of the duties a sum not exceeding one eighth part thereof.

And in all cases where such lands are subject to a modus or composition real, and not subject to any tithes, there shall be deducted out of such duties so much thereof as, together with the like rate on such modus or composition real, shall not exceed one eighth part of such duties as aforesaid.

And in all cases where such lands are subject to a modus or composition real in lieu of certain specific tithes, and also are subject to certain other specific tithes, or where such lands are free of certain specific tithes, and are subject to certain other specific tithes, the annual value of such lands shall, for the purpose of charging the duties under this schedule, be esti mated at the rack rent at which the same would let by the year if wholly free from tithes ; and there shall be deducted therefrom the amount of one-eighth of the said duties chargeable on the said estimate, as in cases of tithe-free lands,

Also any person being lessee and occupier of tithes taken in kind, or being the occupier of the lands from whence such tythes shall arise, and compounding for the same, shall be charged in respect of the occupation, at the rate of sixpence for every twenty shillings of the annual value thereof, estimated as afere said.

But lands occupied as nurseries or gardens for the sale of the produce, and lands occupied for the growth of hops, shall be charged to the duties on the profits of one year, on a average of the three preceding years, except where the land so occupied for the growth of hops shall be part of a farm held under one demise, or by the same person as owner, and shall not exceed one tenth part of such farm, in which case the duty thereon under this schedule shall be charged together in one sum as for a farm according to the rack rent.

And the said duties shall be charged according to the following rules.

1st. The said duties, except where other provisions are made as aforesaid, for estimating particular properties, shall be esti mated according to the general rule as to the rackrent and shall be charged on, and paid by the occupier for the time be ing.

2ndly. Every person having the use of any lands or tene. Having the ments shall be taken and considered, for the purposes of this act, as the occupier of such lands or tenements.

use of lands
to be deemed
Occupiers.

To be in force

3dly. The said duties shall on each assessment thereof be levied on the occupier for the time being without any new as for one year. sessment, notwithstanding any change in the occupation, but How paid on every tenant on quitting the occupation shall be liable for the charge of arrears at the time of quitting, and for such further portion of occupation. time as shall then have elapsed, to be settled and levied by the commissioners, and repaid to the occupier by whom the same shall have been paid; and the executors or administrators of any tenint who shall die before the payment of such assessment shall be iable in like manner as the testator or intestate would have been fliving; also every tenant quitting before the time of mak. ng the ass ssment shall be liable for such portion of the year s shall have elapsed at the time of his quitting, to be adjusted ad settled by the commissioners.

Also the following rules for estimating the annual value of properties before described shall be observed.

account of

Occupier to

Ist. Where any landlord shall be subject to any covenant Money payI agreement to pay out of the rent reserved all or any parochial ments paid by ites, taxes, or assessments which by law are a charge on landlord on e occupier, or any composition for tithes; or where any ector, vicar, or other person entitled to any rent or other an- be deducted nal payment to be made in lieu of tythes, or any composition for from the rent. thes, shall pay out of the amount thereof any such parochial rates, xes, or assessments charged on such tithes or other annual pay, ents aforesaid; then the annual value shall be estimated exclusive fsuch rates and of such compositions for tythes, to be computed a the amount thereof bona fide paid by such landlord or person foresaid, in and for the year preceding the year of assessment, r where the owner shall be also occupier of such lands or te. ements, and shall have paid any parochial rates, taxes or assessents charged on the same or any compositions for tithes ereon, then the said annual value shall be also estimated exlusive of such rates and compositions to be computed in like

lanner.

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account of

2nd. Where any tenant of lands or tenements shall be sub- Amount of ect to any covenant or agreement to pay any aids, taxes, rates, money paid assessments, by law chargeable on the landlord, then the by tenant on mount thereof which shall have been bona fide paid by such landlord to enant in the year preceding the year of assessment, shall be ad- be added to led to the rent reserved, in case the same shall have been let the rent. within the period of seven preceding years; and if not so let, the estimate shall be made according to the general rule as to rack rent with the like addition thereto of the amount of such payment.

iii. Duty on Stock in the public Funds.

By 46 Geo. 3. c. 65, Sch. C. there shall be charged, raised, leyied, collected and paid, from the 5th April 1806, and until the

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