parliament, granted to any person in fee, or fee tail, or till redeemed by payment of any sum mentioned in any grant or act of parliament. s. 12. Nor shall any thing in the said act extend to charge any offices or employments in either of the two universities with the said duty. s. 13. Nor any pension or gratuity which the king shall declare, in the warrant directing the payment thereof, to be intended as a charitable donation. s. 10. spect of such The said duty is to be deducted out of such salaries and fees Duties in reas are payable by the crown, at the Exchequer if the same are salaries as are payable there; and if not, the same shall be deducted by the p-yable by the proper officer who pays the same, and be by him afterwards crown, to be paid into the Exchequer. 31 Geo. 2, c. 22. s. 2. 'But where the profits of such offices shall arise in the whole or in part from perquisites due and payable in the in respect of " course of office, and not from salaries, fees, and wages paid salaries as are by the crown, the same shall be under the management of not payable by the commissioners of the land tax.' 31 Geo. 2, c. 22. s. 3, under the ina 5, 6. deducted at the the crown, to be nagement of tax. And, for the purpose of assessing these duties, the commis- the commis-ionsioners shall meet at the most common places of meeting yearly, ers of the land on or before 3 July, and afterwards as often as shall be ne- Manner of ascessary; and they may subdivide themselves, so as three com- sessing duties. missioners be appointed for each hundred. 31 Geo. 2. c. 22. 9. 6. And any two or more of the said commissioners at such general meeting, or within eight days after, shall set down in writing, in a rate to be by them prepared for that purpose, the amount of the said duty of 1s. in the pound, to be paid by all officers, their clerks or agents, exercising any of the said employments, the salary, wages, fees, and perquisites whereof exceed the value of 100l. a year. 31 Geo. 2. c. 22. s. 6. And the said commissioners may ascertain the same according to the annual value at which such profits stand valued in the last assessment to the land tax. 31 Geo. 2. c. 22. 6. 5. But, in order that all offices may pay in a like proportion, it is provided that the said commissioners may ascertain the amount of the perquisites arising from such offices, according to their best judgment, distinct from the salary, fees, and wages thereof, independently of any former valuation. 32 Geo. 2. c. 33. 8. 5. And, for the better ascertaining thereof, the receiver to be appointed by his majesty for these duties shall transmit to the commissioners of land tax in every district where any office is to be assessed, an account of all such offices whereof the salaries, fees, and wages, do not exceed 100%. a year; and if the commissioners shall find that the perquisites arising from such office, together with the salary, fee, and wages thereof, is certified by the receiver, do exceed together the amount of 103. Signing the as sessment. Appeal. Transmitting duplicaties. a year, they shall assess such office, and cause the duty of Is. in the pound to be levied and collected thereon. 32 Geo. 2. c. 33. s. 6. And where any person shall have two or more offices in any part of Great Britain, the salary and perquisites whereof toge ther exceed 100l. a year, such person shall pay Is. in the pound for the profits of such offices. notwithstanding the salary and perquisites of no one of the said offices be of the value of 1007. a year. 31 Geo. 2. c. 22. s. 23. And the said commissioners, or any three of them, shall within the time above limited sign and seal two duplicates of the said rates, and cause one of them to be delivered to the collector of the land tax for each place respectively, or to such other two honest and responsible persons as they shall at their discretion appoint to be collectors thereof, with warrant to collect. 31 Geo 2. c. 22. s. 6. And if any person think himself aggrieved by being overrated he may appeal to the barons of the Exchequer, and the barons, or one of them, shall de ermine such appeals before the last day of Michaelmas term yearly. And the collectors are On application to permit persons charged to inspect the dupli cates without fee ;-and every person intending to appeal shall give notice thereof in writing to one of the collectors. 31 Geo. 2. c. 22. s. 6. And if any dispute arise whether the fees, wages, or salary of any office, or whether any pension or gratuity be chargeable, or touching the sum to be deducted, such disputes shall be heard by the barons of the Exchequer, on complaint in writing before them, either by the party aggrieved, or by the receiver. 33 Geo. 2. c. 33. s. 3. And the complainant shall give a copy of his complaint to the person against whom the same is made, within ten days after the same is lodged with the barons; and the barons shall determine such disputes in a summary way :-and their deter mination shall be final. s. 4. The commissioners are to deliver a schedule in parchment, under their hands and seals, containing the whole sum rated within each parish, unto the receiver general of each county, and shall transmit a like schedule into the king's remembran cer's office of the Exchequer, before the first day of Hilary Term, or within twenty days after (all appeals being first determined). 31 Geo. 2. c. 22. s. 6. And the said duty shall (save as herein otherwise provided) That is to say in all cases where any fees, salaries, wages, or other allowances or profits in any office, shall be payable at the receipt of the exchequer, or by the cofferer of the king's household, or out of any other public office, or by any of his majesty's reecivers or paymasters; the anty in case of nonpayment may be stopped there; and all such officers shall keep an account of all monies stopped, and upon request give co pies of such accounts to the the said monies are rated. And all deputies shall be collectors for the parishes where and may deduct the same out of the profits of their office. And the said sums collected shall be paid to the receiver Paying to the general in the course of the quarter wherein the same shall have receiver. been deducted; and such receiver general shall, within one month after, give to the commissioners a receipt for the same, which shall discharge the division. 31 Geo. 3. c. 22, s. 12. s. 1. And such receivers shall within the next quarter pay the Receiver paysame into the Exchequer. 32 Geo. 2. c. 33. ing into the Ex. chequer. And if any collector shall keep any money in his hands longer Collector not than aforesaid, or pay it otherwise than to the receiver gene- paying over ral, he shall forfeit 40l. 31 Geo. 2. c. 22. 8. 13. money. And if the receiver shall pay any money received by him, Receiver. other than into the Exchequer, and within the times limited, he shall forfeit 500l. to him that will sue. Ibid. See also LAND TAX and PROPERTY TAX. IV. Property Tax. i. Duty on the owners of lands, tenements, and heredita ments. ii. Duty on the occupiers of dwelling-houses, lands, tenements, or hereditaments. iii. Duty on stock in the public funds. iv. Duty on professions, trades, or vocations. . Duty on public offices, or on annuities, pensions, and stipends, payable by the crown, or out of the public revenue. vi. Exemptions and abatements in respect of the amount of income. vii. What persons may act as commissioners for general purposes in putting the act into execution. viii. Additional commissioners may be chosen. ir. Commissioners for special purposes may be ap- I. Powers of particular commissioners. ri. Powers of the commissioners for general purposes, ziii. Returns to be made by the persons chargeable to the xip. How the assessments are to be made in respect of the duties chargeable on landlords and tenants. xv. Appeal from the assessments in respect to the duties chargeable on landloras and tenants. zci. Continuance of the assessments in respect to the du ties chargeable on landlords and tenants,` xvii. How the assessments are to be made in respect of the duty chargeable on professions, traces or to. cations. xviii. Appeal from assessments made in respect of the profits arising from professions, trades, or voca. tions. xix. In what districts the duties are to be charged. XX. and tenants, and the profits arising from professions, trades, or vocations, are to be levied. xxii. Voluntary contributions and other payments to the Bank. xxiii. General clauses. Duty. No. 1. How as sessments are to be made. i. Duty on the owners of lands, tenements and heredi taments. By 46 Geo. 3. c. 65. Sched. (A) 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.) For all lands, tenements, and hereditaments throughout Gred Britain, in respect of the property thereof, for every 20s. the annual value thereof 020 And upon every fractional part of 20s. the like proportion of duty, provided no rate or duty shall be charged of a lower denomination than 1d. s. 3. And the duties shall be assessed and charged according to the following rules. 46 Geo. 3. c. 65. s. 74. Asse-sments to . rent. First, the annual value shall be understood to be the rack be on the rack rent fixed by agreement within seven years preceding the 5th of April next before the time of making the assessment, but if not so let at rack rent, then at the rack rent at which the same are worth to be let by the year. No. 2. Except Except the properties next mentioned, the annual value of ythes in kind, which shall be understood to be the full amount for one year, or the average amount for one year of the profits received therefrom within the times therein limited; that is to say, ccclesiastical dues, and tythes.com pounded by lay 1. Tithes belonging to any lay impropriator if taken in kind on an average of three preceding years. 2. Dues and money payments in lieu of tithes, (not arising from lands) belonging to any lay impropriator in the like ve rage. 3. Tithes (arising from lands) if compounded for and rents and other money payments in lieu of ty thes, (arising from lands ' belonging to any lay impropriator) on the amount of such composition or rent, or payment for one year preceding. The said duty in each case to be charged on the lay impro'priator, his lessee or tenant, agent, or factor, unless the com. missioners think fit that it shall be charged on the occupi ers of the lands from which such tithes arise, or on the persons liable to the payment of such compositions, rents, or other payments; and the commissioners may direct notices to be delivered to such persons for the purposes of obtaining re.. turns of the value.' 4. Manors and other royalties, including all dues and other Manors. services, or other casual profits, (not being rents, or other annual payments reserved or charged) on an average of seven preceding years. To be charged on the lord or lady of such manor or roy. alty, or person renting the same.' 5. Fines received in consideration of a demise of lands or Fines. tenements (not being parcel of a manor, or royalty demisable by the custom thereof) on the amount so received within the year preceding by or on account of the party. But in case the said party shall prove to the satisfaction of the commissioners for general purposes in the district, that such fines, or any part thereof, have been applied as productive capital, on which a profit has arisen or will arise, otherwise chargeable under this act for the year in which the assessment shall be made, the commissioners may discharge the amount so applied from the profi's liable to assessment under this rule. 6. Other profits arising from lands, tenements or heredita- Other profits ments not in the actual possession or occupation of the party from in.ds. to be charged and not before enumerated, on a just average of such number of years, as the commissioners shall on the statement of the party to be charged judge proper (except such profits as may be liable to deduction, according to the 8th and 9th rule*, for charging the duties hereinafter inentioned). To be charged on the receivers of such persons entitled * thereto. And the annual value of all the properties hereinafter de- No. 5 Rules scribed, shall be understood to be the full amount for one year, for estimating or the average amount for one year, of the profits received other proper therefrom within the respective times herein limited. ties, 1. Tythes belonging to any ecclesiastical person in right of Tithes, his church, or by endowment, if taken in kind, on an average of three preceding years: 2. Dues and money payments in right of the church, or by endowment, or in lieu of any tithes (not being tithes arising In the act at large these are set down as the 9th and 10th rules. payment in lieu of tithes and compe sition by ecclesi. astical persons. |
