In this confifts the only effential difference between the two Acts; for out of this diftinction only the various provifions in the present Act, that differ from the laft, have arifen. Having made thefe general obfervations, the feveral provifions of the prefent Act may be confidered in the following diftinct points of view: ift, As to the perfons and public bodies chargeable in refpect of Income." 2dly, Of Income in refpect of which perfons and public bodies are chargeable. 3dly, The mode of estimating all descriptions of Income fubject to affeffment. 4thly, The measures to be purfued by perfons and public bodies, chargeable in refpect of Income, who do not take advantage of the commercial provifions. 5thly, The feveral duties of those who are to affift in the execution of the measure. 6thly, The manner, time, and place of charging the rates, and the duration of that charge. 7thly, The commercial provifions. And lastly, the application of former laws to this Act. On the first point, perfons chargeable in refpect of Income may be confidered; firft, as they are chargeable in respect of their own Income, namely, Subjects of His Majefty refident in Great Britain: Subjects of His Majefty not refident in Great Britain: Subjects of His Majefty having a temporary refidence abroad : Subjects of His Majefty having only a temporary refidence in Great Britain : Foreigners Foreigners refiding in Great Britain either for general or temporary purpofes; and foreigners having property but never refiding therein; And public bodies. These are chargeable in refpect of the whole of their In- Subjects of his come, whether arifing from real or personal eftate, or from Majefty refident perfonal induftry, or any gains or receipts from whatever in Great Britain. fource the fame may arife, and wherefoever, in Great Britain or elsewhere, the property from which it arifes be fitu- Se&t. 2. ate, or the trade, profeffion, &c. from which it accrues, may be carried on. may but as dent in Great Subjects of his Majefty not refident in this country are Subjects of his liable to contribute a due proportion, in refpect of every Majefty not refifort of Income arifing from property in this country; perfons fo fituated cannot be perfonally charged, their In- Britain. come is made liable in the hands of their agents or receivers refident here, who are to deliver in an account of the gate amount of every description of Income fo received for Sect. 2. fuch abfentees, and are chargeable in refpect of fuch Income, and intitled to deduct the amount paid on the affeff ment. aggre Any subject of his Majesty having left this country, and Subjects of his gone abroad, for any temporary purpofe, is to be charged Majefty having as a perfon refiding in this country upon the whole of his a temporary reIncome, without other diftinction than what belongs to thofe perfons. fidence abroad. Sec. 10. refider ce inGreat Thefe are chargeable under the prefent Act in refpect of Subjects of his their income arifing from property in Great Britain, and Majefty having are chargeable under the former Act which is kept in force only a temporary for that purpofe; but if, in confequence of both charges, their whole Income, as arifing from every fpecies of property they may poffefs in Great Britain or elsewhere, should Sect. 8. be charged above the just proportion, they may be relieved Sect. 9. from the excess. Britain. Foreigners generally refident in Great Britain are charge. Foreigners refidable for their whole Income, in like manner as his Majefty's ing in Great Brifubjects refident therein, and if refident here for a tempo- tain, or having rary purpose only, are chargeable for their Income arifing property therein. in Great Britain only, unless they are alfo chargeable under Sect. 2. B 3 the the former Act, in which cafe they are fubject to the fame rules as his Majefty's fubjects temporarily refident in Great Britain. But foreigners not refident in Great Britain, but having Income derived from property therein, are not chargeable for the fame. 2dly, As they are chargeable in refpect of the Income of others, namely: Perfons refident in Great Britain, and having, either as trustees, agents, receivers, guardians, tutors, curators, or committees, the truft or receipt of the Income of any infants, idiots, lunatics, married women, (having feparate property), or fubjects of his Majesty absent out of the realm, are, in refpect of the Income which they receive, of whatever defcription (and which the infants, &c. if their incapacity was removed, would be chargeable for), to be charg ed in the fame manner as if the Income was received by them on their own account. Alfo all chamberlains and other officers of any corporate body, or fraternity or fociety of perfons not corporate, are to be charged for the income of fuch corporation or fociety, but under various exceptions and rules which will be hereafter more particularly mentioned. [Of the perfonal Exemptions to the Contribution.] THE firft exemption that occurs arifes out of the scale of contribution for Income to .200 per annum, by which every perfon not poffeffed of an Income of £.60 per annum is wholly exempt from the contribution, and a proportionate deduction of charge takes place, which is very much in the nature of a partial exemption, in favour of every person having less than £.200 per annum; no perfon poffeffing lefs than an Income of .200 being liable to contribute the full proportion of one tenth. There is another provifion in relief of thofe who have families to fupport, which if not ftrictly an exemption may from its general application to every defcription of perfons chargeable under the act, and its great importance be very properly mentioned here, namely: abatements in refpect of children. THIS abatement is allowed for every legitimate child Abatements in (whether of husband or wife, or of them both, which in- refpect of chil cludes as well the iffue of either by any former marriage, dren. as of them both by the fubfifting marriage), if fuch child is Sect. 3. The abatement is five per cent. for every child, where the Income of the party claiming it is £.60, and under £.400 per annum. Four per cent. for each child, where the Incomes are £400, and under £.1000 per annum if any one of the children in refpect of whom the allowance is claimed is above the age of fix years; and only three per cent, if all the children are under the age of fix years. Three per cent. for each child, where the Incomes are £.1000, and under £.5000 if any one of the children be above fix years of age; and two per cent. if every child be under that age. For those whofe Incomes are above £.5000 two per cent. for each child, if any one of the children is above six years of age; and one per cent. if they are all under that age. The mode of claiming this allowance will be seen in the fubfequent part of thefe Obfervations. It may be well, however, here to obferve, that though the Income is mentioned as the criterion by which the amount of per centage allowed is to be governed, the abatement is to be made by the Commiffioners, not upon the Income, but upon the a/Jeffment after the Income has been afcertained, and the charge is made upon it. The reafon of this is obvious, for though in all thofe cafes where the abatement, if taken from the income, would not have reduced the Incone below .200 the effect would have been the fame; yet in thofe where the abatement, if fo made, would have reduced the Income below .200. the party would by this circumftance have been brought within another exemption, to which he would otherwife have had no claim, and the equality of allowance with respect to this abatement would have been destroyed, As this abatement is to be allowed by the Commiffioners upon the affeffment only, it can never take place till that affeffment has been fixed. In all cafes, therefore, where B 4 the Mayors, &c. Rectors, &c. Sect. 7. Trustees, &c. Sect. 43. Bankers. Sect. 43. 1 Friendly Societies.. Sect. 4. dies. the statement of Income is unfatisfactory, and either further enquiry or an appeal takes place, this allowance waits the event of the final determination of the affeffment, for till then the Commiffioners cannot even tell what per centage is to be allowed. Mayors and other annual officers prefiding over corpo rations or royal burghs are exempted, in refpect of the fa laries or emoluments attached to their office. Rectors and vicars are not to be charged for that portion of their Income which is given as a ftipend to a curate; but a rector or vicar, in order to take advantage of this exemption, must be ufually doing duty in fome parish of which he is rector or vicar, or have fome other legal excuse for not refiding on his rectory or vicarage*. ་་་ In regard to trufees and others, who are generally chargeable in refpect of the truft Income held by them, it is provided, that where the perfons for whom they are trustees, &c. are of full age, and refident in Great Britain, and the Truft Income hath been permitted to be received by the perfon entitled thereto, recourfe is to be had to the perfon actually receiving the money. Alfo bankers, agents, and receivers are not perfonally chargeable for Income received for any perfon refident in this country; inafmuch as they have not, from the nature of their bufinefs, any knowledge of the income of their employers; being as frequently in the receipt of capital as of Income. With refpect to public bodies, there are various exemp tions. The firft is in favour of the fund and stock of friendly focieties, established under a late act of parliament for the purpose of affifting each other in fickness and infirmity. Alfo Charitable Bo- corporations, fraternities, or focieties of perfons established for charitable purpofes only, are exempt from any charge whatever in refpect of their Income. And all other inftitutions of the like public nature, whofe funds are not wholly applicable to charitable purpofes, are exempt for fuch part of their income, as is applicable thereto by the rules or regulations of fuch inftitutions. Sect. 5. Publickodics, &c. Public bodies, fuch as the Bank of England, and other bodies poffeffing capital ftock divifible amongst the proprie See ftatute 21. H. 8. c. 13. tors: |