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since the 14 & 15 Car. 2. c. 17. Ir. was passed establishing this branch of the revenue in recompence for the profits of the court of wards. By the 48 Geo. 3. c. 42. I. certain duties and taxes are granted to his majesty upon fire hearths and windows, in lieu of all former duties, &c.

in respect to the like articles. But this statute does not Rent Tat. increase the taxes upon houses and tenements, (not

chargeable with hearth money or window tax), which are payable in respect of their yearly rent or value by the

47 Geo. 3. st. 1. c. 18. 1. Scruant's tax. The duty payable in respect of servants which was

first established by the 17 Geo. 3. c. 39. Eng. was first imposed in Ireland by the 38 Geo. 3. c. 5. Ir. and the last statute ascertaining the duties payable in Great Britain for male servants in proportion to their number and according to the capacities in which they are employed is the 48 Geo. 3. c. 55. The taxes payable for male servants in Ireland are defined and regulated by the 48

Geo. 3. C. 42. I. Carriage tar. The next branch of the extraordinary revenue which

I shall consider in this place is the duty upon carriages, which is a branch of revenue established since Sir Wm. Blackstone's time, and is payable in proportion to their number and according to their construction. This tax is also defined by the 48 Geo. 3. c. 55. G. B, with respect to Great Britain ; and with relation to Ireland by the

48 Geo. 3. c. 42. I. for horses. Next in order is the tax upon horses, mares, geldings, &c. and mules. The last statute ascertaining the rates payable

in Great Britain in respect to horses, &c. is the 48 Geo. 3. Upon horse

c. 55. G. B.; and horse-dealers are thereby also liable to dealers,

an annual duty. The 48 Geo. 3. c. 42. I. contains also a schedule of the duties payable for horses, &c. in Ireland, but this statute does not impose any special duty or

tax upon horse-dealers. For keeping dogs These statutes, 48 Geo. 3. c. 55. G. B. and 48

Geo. 3. c. 42. I. also impose new duties upon persons keeping dogs, with respect to their number and descrip

tion in Great Britain and Ireland respectively. ve hair. Another personal tax payable in Great Britain is powler, in respect of hair-powder used or worn, which duty is

also

also increased by the 48 Geo. 3. c. 55. G. B. but no such tax is payable in Ireland. The tax upon persons in respect of any armorial For armorial

bearings, bearing or ensign used or worn by them, is also a modern tax and one peculiar to Great Britain, the amount whereof . is also increased by the 48 Geo. 3. c. 55. G. B.

This statute 48 Geo. 3. c. 55. G. B, also imposes for killing game new additional duties upon persons in respect of killing game. And by the 43 Geo. 3. c. 23. I. certain duties are payable upon certificates with respect to the killing of game in Ireland; which duties have been since increased in by the 47 Geo. 3. st. 1. c. 50. I. which consolidates the stamp duties payable in Ireland. These several classes of taxes or branches of revenue Assessed taxes

of Great Britain arising from houses, windows, servants, carriages, horses, and horse dealers, dogs, hair-powder, armorial bearings, and game, are called in Great Britain " Assessed taxes," being collected in the several parishes, wards and places, by assessors appointed by the commissioners of the land tax, and are placed under the management of the commissioners for the affairs of taxes. And the inland duties Inland tures of or taxes which are levied under the 47 Geo. 3. st. 1. c. 18. I. "* upon certain houses and tenemonts, and by the 48 Geo.3, c. 42. I. upon fire-hearths, windows, male servants, care riages, horses, and dogs, are placed under the management of the commissioners of inland excise and taxes, in Ireland. These several taxes in Great Britain and Ireland and the statutes which impose them are perpetual or their duration unlimited, though some of them were in their original institution but annual or temporary.

XXIII. By the 43 Geo. 3. c. 70. G. B. 44 Geo. 3. c. 53. $23. G. B. and 46 Geo. 3. c. 42. G. B. additional duties on the War lares. importation and exportation of certain goods, wares and merchandize, and on the tunnage of ships and vessels in Great Britain, and on goods, &c. carried coastwise, are granted to his majesty during the present war and for 6 months after. And by the 46 Geo. 3. c. 39. G. B. and 47 Geo. 3. st. 1. c. 27. G. B. additional duties of excise are also granted to his majesty until 12 months after the ratification of a definitive treaty of peace; but by the 47

Geo.

stons.

Geo. 3. st. 1. c. 55. and 48 Geo. 3. c. 92. these war taxes, granted by the 43 Geo. 3. c. 70. and 46 Geo. 3. c. 39. are charged with the sum of 12 millions which was raised for

the service of the year 1807. $ 24. XXIV. Another species of war tax consists in the duties Property tax. on profits arising from property, professions, trades, and

offices in Great Britain, which rates or duties have been increased and consolidated by the 46 Geo. 3. c. 65. G. B. This property tax is of a temporary nature, being liinited in its duration by this act to the 6th day of April next

after the ratification of a definitive treaty of peace. $ 25. XXV. The duties upon offices and pensions which were Duties upon of- first imposed by the 7 Geo. 1. st. 1. c. 27. Eng. and 31 fices and perte

Geo. 2. c.22. Eng. are similar to the property tax. These duties which were formerly perpetual, are by the 48 Geo.3. c. 2. s. 19. G. B. to have continuance only for one year from the 25th March, 1808; and by s. 20. & 21. are to be assessed in like manner as the property tax under the provisions of the 46 Geo. 3. c. 65. and under the direction of the same commissioners. No duty is payable in respect of offices or pensions in Ireland in aid of his majesty's revenue. By the 2 Geo... c. 3. Ir. and several subsequent statutes a tax of 4s. per £. was imposed upon persons having any offices, salaries, employments, fees, or pensions upon his majesty's establishment, who should reside out of Ireland, for 6 months in any year, while they should be so absent; which tax was repealed or dis

continued by the 41 Geo. 3. c. 100. I. Pells and It may be here observed that the clerk of the pells Joundage.

in Ireland claimed by prescription in right of his of* Howard'sRev. fice* a penny and one-fifth per £. upon all payments 1.2.p.209-230.

* issued out of the exchequer, (except where excluded

therefrom by express words in particular acts of parlia-
ment); a fee also of 6d. per £. was payable to the vice-
treasurer, receiver-general and paymaster-general of
Ireland, by all persons on his majesty's establishment for
salaries, pay, pensions, &c. These sums are still re- .
ceived or deducted at the Irish treasury, but are now
brought to the credit of the public, the offices of receiver-
general and paymaster-general having been abolished by
the 35 Geo. 3. c. 28. Ir. and the receipts and issues of

the

Lotteries

the treasury then placed under the controul of commissioners for executing the office of high treasurer of Ireland.

XXVI. Another source of extraordinary revenue, or an- 9 26. nual aid, consists in the profit arising from lotteries. Lotte The last act granting a sum of money to be raised by. lotteries is the 48 Geo. 3. c. 139. U. K: which provides (s. 3.) that the commissioners of the treasury shall retain out of the money arising from the sale of the tickets, such proportion thereof as may be necessary to be paid to the holders of the fortunate tickets, and that one-third of the surplus money shall be applied to the service of Ireland.

I have thus confined myself to an enumeration of the sereral sources of extraordinary revenue in Great Britain and Ireland. The acts imposing these several duties and aids, as well as 'the statutes for securing and regulating their collection, are very numerous. It would be therefore incompatible with the plan and object of this work, to detail their various minute and complicated provisions. It seems to be proper in this place to refer to the 6th ar- Trade between

e Great Britain ticle of the act for the union of Great Britain and Ireland, (40 Geo, 3. c. 38. Ir. and 40 Geo. 3. c. 67. Eng.) which gulated by the

Act of Union. provides that the subjects of Great Britain and Ireland shall be entitled to the same privileges, and be on the same footing as to encouragements and bounties, on the like articles being the growth, produce, and manufacture of either country respectively, and generally in respect of trade and navigation in all ports and places in the united kingdom and its dependencies; and that in all treaties made by the king with any foreign power, his subjects of Ireland shall be on the same footing as his subjects of Great Britain. That all prohibitions and Prohibitions and

bounties to cewe bounties on the export of articles the growth, &c. of either country to the other shall cease: and that the said articles shall be exported from one country to the other without duty or bounty; and further, that all articles the Duties on import growth, &c. of either country, (not herein enumerated as cles defined alt subject to specific duties) shall be imported into each othe country from the other free from duty, other than such countervailing duties as in the schedule to this article an

Irelan

re

nexed

of certain arti.

nexed are specified, or such other countervailing duties as shall be imposed by the parliament of the united kingdom; and that for 20 years from the union, the articles enumerated in a second schedule, shall be subject

son importation into each country from the other, to the Woollen manu- duty of £10. per cent. on the true value. That the woollen Juctures.

manufactures, known by the names of old and new drapery, shall pay on importation into each country from the

other, the duties then payable on importation into Ireland. Salt and hops. That the duties on salt and hops, on importation into

Ireland from Great Britain, shall not exceed those then Cuals.

paid on importation into Ireland; and coals, on importation into Ireland from Great Britain, shall be subject to bur

thens not exceeding those to which they were then subCallicoes and ject. That the duties upon callicoes and muslins, on muslins.

their importation into either country from the other, shall from the 5th day of January, 1808, be annually reduced by equal proportions as near as may be in each year, so that said duties shall stand at £10. per cent. from the 5th

day of January, 1806, until the 5th day of January, 1821; Cotton yarn and and that the duties upon cotton yarn and twist, on their

importation into either country from the other, shall from the 5th day of January, 1808, be annually reduced by equal proportions as near as may be in each year, so that

all duties shall cease on said articles from the 5th day of Countervailing January, 1816. That articles of the growth, &c, of either

country, which are or may be subject to internal duty, or to duty on the materials of which they are composed, may be made subject, on their importation into each country from the other, to such countervailing duty as shall appear to be just in respect of such internal duty, &c. and that for the said purposes the articles specified in a schedule hereby referred to, shall be subject to the duties set forth therein, liable to be taken off, diminished, or

increased, in the manner herein specified. And that Drawbacks. upon the export of the said articles from each country

to the other, a drawback shall be given equal in amount te the countervailing duty payable on such articles; and that the united parliament may impose any new additional countervailing duties, or take off or diminish such coun

tervailing

trust.

duties.

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