tificate under the hand of the proper officer of the inland excise and taxes 3. Of the Asin Ireland, containing a true copy of the receipt and receipts given to such sessed Taxes claimant on all such payments as aforesaid for the last year wherein such themselves. claimant was charged to the said duties in Ireland, which certificate shall produce certifeither contain, or there shall be annexed thereto, a return containing the cates of payment number of servants, carriages, horses, and dogs, paid for in Ireland by such of duties in claimant in the last year, and the names and capacities of the said servants, Ireland. and the descriptions of the said carriages, horses, and dogs, as required by the said first-recited acts, distinguishing which of the said servants, carriages, horses, or dogs, are the same with those so charged in Ireland, and which of them are kept in lieu of such of the said servants, carriages, horses, or dogs, which have been parted with; and every such claim, being first signed by the claimant in his or her own proper name, and in his or her usual manner of writing, the same shall be transmitted to the commissioners for the affairs of taxes in England, and the said commissioners shall inquire and examine into the truth of every such claim in such manner as they shall think necessary; and the commissioners for the affairs of taxes, in their inquiries and examinations into such claims, and whenever any such claims shall be duly proved to the satisfaction of the commissioners for the affairs of taxes in England, they shall certify the same to the commissioners of the district where such claims respectively shall be made, and shall give such directions for granting the required exemptions, either before or after assessment, as to them shall seem necessary, in order to give the relief granted by this act, and the assessment on every such claimant shall be made, discharged, altered, or amended accordingly." Sect. 4. "That the several amounts of duty so to be exempted in Great Amount of such Britain shall be retained and set down in figures in the several books and exemptions to be duplicates of assessment of the respective commissioners, under the head of kept. Exemptions on Account of Ireland,' and shall be respectively deducted from the whole duty chargeable on each claimant by virtue of the said recited acts, and the difference between the duty so chargeable and the amount of the sum to be exempted shall be set down as the net duty to be paid by each such claimant, and the duplicate thereof, to be delivered to the collector of the parish, ward, or place where each such claim shall have been allowed, shall be made or amended in such manner that the net duty only shall be demanded of or paid by each such claimant." duce certificates of payment of Sect. 5. "That every person claiming to be exempted from any of the said Persons claiming duties in Ireland, by virtue of this act, shall produce and deliver to the proper exemptions in officer of inland excise or taxes in Ireland a certificate under the hand of Ireland to prothe said claimant containing the number of servants, carriages, horses, and dogs, assessed on such claimant in Great Britain for the last year of such duties in Great assessment, together with the names and capacities of the servants, and the Britain. descriptions of the carriages, horses, and dogs charged therein, distinguishing which of the said servants, carriages, horses, or dogs, are the same with those so charged in Great Britain, and which of them are kept in lieu of such of the said servants, carriages, horses, or dogs, which have been parted with, and also a true copy of the receipt and receipts given to such claimant on all such payments as aforesaid, for that year, containing the district or county, and the parish, ward, or place, where such payments were made; and every such claim being first signed by the claimant, in his or her own proper name, and in his or her usual manner of writing, the same shall be transmitted to the commissioners of inland excise and taxes in Ireland, who shall inquire and examine into the truth of every such claim in such manner as they shall think necessary, and the commissioners for the affairs of taxes in England shall and they are hereby required to aid and assist the commissioners of inland excise and taxes in Ireland in their inquiries and examinations into such claims; and whenever any such claims shall be duly proved to the satisfaction of the commissioners of inland excise and taxes in Ireland, it shall be lawful for them to grant the said 'exemptions in such manner as they are authorized to grant other exemptions by any act or acts in force relating to the said duties." 3. Of the Assessed Taxes themselves. tions fraudulently. Sect. 6. "That if any person or persons shall make any such claim in Great Britain, without having first paid the duties in Ireland for the same articles respectively, or for articles of the same descriptions respectively with the articles for which such exemption is claimed, or if any person or persons Claiming exemp-shall make any such claim in Ireland, without having first paid the duties in Great Britain for the same articles respectively, or for articles of the same descriptions respectively with the articles for which such exemption is claimed; or if any person or persons shall be guilty of any fraud or contrivance with intent to evade the payment of any of the said duties, taxes, impositions, or sum or sums of money granted or made payable in Great Britain or Ireland by virtue of the said recited acts, or any of them, either in making any such claim, or in obtaining any such exemption, or shall deliver any false or fraudulent certificate, with intent to obtain any such exemption, or shall make a second claim for the same cause, every such person so offending shall forfeit any pay the sum of 1001." Sic in act. Penalty. How penalties recovered and applied. Exemptions to officers not af fected. * Sect. 7. "That in every case where the said penalty shall be incurred in Great Britain, the same may be sued for, recovered, and applied, as any penalty for any offence committed against the said first-recited acts or either of them, relating to the said duties payable in Great Britain, may be sued for, recovered, or applied, in that part of Great Britain where the said offence shall be committed; and in every case where the said penalty shall be incurred in Ireland, the same may be sued for, recovered, and applied, as any penalty for any offence committed against the last-recited act, or any other act or acts in force in Ireland respecting the same, may be sued for, recovered, or applied in Ireland." Sect. 8. "That nothing in this act contained shall extend or be construed members of par- to extend to or in any way to affect any of the exemptions from the payments liament and public of the said duties granted and allowed by any act or acts of parliament to members of parliament ordinarily resident in Ireland, or persons holding offices or public employments in Ireland, and being resident in Great Britain, for the purposes of assisting in the execution of the public business, or to alter the manner of claiming such exemptions as are granted and allowed by the said act or acts last mentioned." 4 & 5 Wil. 4, c. 73. Servants, horses, and dogs wholly exempted from duty, not to be reckoned for the purpose of asses. sing the progres sive duties in respect of other servants, &c., kept by the same person. Exemptions to be claimed in the by 43 Geo. 3, c. 161, s. 36. By stat, 4 & 5 Wil. IV. c. 73, s. 12, it is enacted, "That whenever under or by virtue of this act, or of any other act or acts relating to the duties af assessed taxes, any person is or shall be wholly exempted from duty in respect of any male servant, or any horse, mare, or gelding, or any dog, respec tively retained or employed or kept by him, such male servant, or such horse, mare, or gelding, or dog, shall not be counted or reckoned for the purpose assessing or increasing the progressive or other duties payable by such person in respect of any other male servants or horses, mares, or geldings, or dogs, respectively retained or employed or kept by him, but that all such lastmentioned duties shall be assessed and charged on such person without reference to the male servant, horse, mare, or gelding, or dog, in respect of which such total exemption from duty as aforesaid shall be duly allowed." By sect. 11 it is enacted, "That in the several cases of exemption granted by this act in respect of any of the duties on male servants, on horses, mares. manner directed geldings, or mules, and on dogs, where such exemption is directed by this act to be claimed, all such servants, horses, mares, geldings, or mules, and dogs respectively shall be duly returned to the assessor; and every sneh exemption shall be claimed by the party seeking the benefit thereof in the manner directed by an act passed in the forty-third year of the reign of king George the Third, with regard to other exemptions from the duties of assessed taxes; and no such exemption shall be allowed unless the same and the cause thereof shall be duly returned to the assessor in the manner directed by the said act." 3. Of Compounding for SCHEDULE (N.), FORMS OF CERTIFICATES. Assessed [48 Geo. III. c. 55; and 52 Geo. III. c. 93.] 1.-Form of CERTIFICATE to be delivered by Members of Volunteer Corps. , commanding officer of the “I, do hereby certify, in pursuance of an act passed in the fifty-second year of the reign of his present majesty, intituled, An Act' [here insert the title of this act] (a), that the several persons herein named and described are severally enrolled and serving in the said corps, and have duly attended at the muster and exercise of the said corps for days, in the course of the year next preceding the date hereof; which muster rolls have been duly returned, testifying the same pursuant to the said act. "Dated the day of (Signed) "Commanding Officer." Taxes. Forms. II.-Form of CERTIFICATE to be issued to every Gamekeeper, being a Servant for whom the Master or Mistress, or the Lord or Lady of the Manor or Royalty (if in England), or the Proprietor of Lands (if in Scotland), shall be duly assessed to the Duty on Servants. ["To be used where the servant pays the duty.] "By A. B., clerk to the commissioners acting in the execution of the acts "Received from C. D., residing in the parish [or, township] of [here name the parish or township], in the said county, an assessed servant of E. F. [here name the master or mistress], of [here name the residence of the master or mistress], (in exchange for this certificate), a receipt under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 11. 5s. sterling, as the game-duty chargeable upon the said C. D., in respect of his deputation as gamekeeper of the manor or royalty of K., in the said county [if the certificate be granted in England, or, if in Scotland, in respect of his appointment of gamekeeper of the lands of K., in the said county.] Given in pursuance of acts passed in the forty-eighth and fiftysecond years of the reign of George the Third, and certified the , in the year of our Lord "This certificate will expire on the fifth day of April next.” day of Clerk." ["To be used where the master pays the duty.] By A. B., clerk to the commissioners acting in the execution of the acts ← Received from E. F. [here name the master or mistress], residing in the parish {or, place] of [here name the residence of the master or mistress], in the said county, on behalf of C. D., an assessed servant of the said E. F. (in exchange for this certificate), a receipt under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 11. 5s. sterling, as the game-duty chargeable upon the said servant in respect of his deputation as gamekeeper of the manor or royalty of K., in the (a)" An Act for repealing the Duties of Assessed Taxes, and granting new Duties in lieu thereof, and certain additional Duties, to be consolidated therewith; and also for repealing the Stamp VOL. V. Duties on Game-Certificates, and granting SCHEDULE (N.)—(Continued.) said county [if the certificate be granted in England, or, if in Scotland, in respect of "(Signed) “This certificate will expire on the fifth day of April next." Clerk," IV.-Form of CERTIFICATE to be issued to every Gamekeeper, not being an assessed Servant to any Person or Persons. "By A. B., clerk to the commissioners acting in the execution of the acts for assessed taxes for the division of I., in the county of L. "Received from C. D., residing in the parish [or, township] of [here name the parish or township], in the said county (in exchange for this certificate), a receipt, under the hand of G. H., one of the collectors of assessed taxes for the said parish [or, township] of [here name the parish or township], for the sum of 31. 13s. 6d. sterling for the game-duty chargeable upon the said C. D., in respect of his deputation as gamekeeper of the manor or royalty of K., in the said county [if the certificate be granted in England, or, if in Scotland, in respect of his appointment of the lands of K., in the said county]; the said C. D. not being an assessed servant to any person or persons. Given in pursuance of acts passed in the fortyeighth and fifty-second years of the reign of George the Third, and certified the in the year of our Lord "(Signed) day of "This certificate will expire on the fifth day of April next.” Clerk." V. Form of CERTIFICATE to be issued to every Person not being a Gamekeeper. "No. . Game-Duty Certificate (D.) "By A. B., clerk to the commissioners acting in the execution of the acts for assessed taxes for the division of I., in the county of L. "Received from C. D., residing in the parish [or, township] of [here name the parish or township], in the said county (in exchange for this certificate), a receipt, under the hand of G. H., one of the collectors of assessed taxes for the sad parish [or, township] of [here name the parish or township], for the sum of 31. 13s. 6d. sterling, for the game-duty chargeable upon the said C. D., in his own right, throughout Great Britain. Given in pursuance of acts passed in the forty-eighth and fifty-second years of the reign of George the Third, and certified in the year of our Lord the day of (Signed) "This certificate will expire on the fifth day of April next." IV. Of Compounding for Assessed Taxes (a). Clerk." [59 Geo. III. c. 51; 1 Geo. IV. c. 73; 1 & 2 Geo. IV. c. 113; 3 Geo. IV. c. 50; 4 Geo. IV. c. 11; 4 Geo. IV. c. 45; 5 Geo. IV. c. 44; 7 Geo. IV. c. 22; 10 Geo. IV. c. 21; 1 Wil. IV. c. 35; 1 & 2 Wil, IV. c. 7; 2 & 3 Wil. IV. c. 113; 3 & 4 Wil. IV. c. 34; 4 & 5 Wil. IV. c. 54; 5 & 6 Wil. IV. c. 64.] By the 59 Geo. III. c. 51, " An Act to relieve Persons compounding for their Assessed Taxes, from an Annual Assessment, for the term of Three 48 Geo. 3, c. 55. Years," sect. 1, after reciting, that," whereas by an act passed in the fortyeighth year of the reign of his present majesty, intituled, An Act for repealing the Duties of Assessed Taxes, and granting new Duties in lieu thereaf (a) See the divisions of this subject, ante, p. 925-6. 59 Geo. 3, c. 51. and certain additional Duties, to be consolidated therewith; and also for 4. Of Comrepealing the Stamp Duties on Game-Certificates, and granting new Duties pounding for in lieu thereof, to be placed under the Management of the Commissioners Assessed for the Affairs of Taxes,' certain duties of assessed taxes were granted to his Taxes. majesty and by another act, passed in the fifty-second year of the reign of his said majesty, intituled, An Act for granting to his Majesty certain new and additional Duties of Assessed Taxes, and for consolidating the same with the former Duties of Assessed Taxes,' certain new and additional duties of assessed taxes were also granted and consolidated with the former duties of assessed taxes, which duties have been varied by several subsequent acts; and it is expedient to relieve such persons as are willing and desirous of compounding for their assessed taxes from an annual assessment, and all further or increased charges on articles of the same description, for a term to be limited, on condition of paying certain additional rates on the amount of the last assessment made prior to the passing of this act;" it is enacted, "that the assessments made under and by virtue of the said acts, for the year Assessments for ending on the fifth day of April, 1819, shall be and remain to the same the year ending amount, in respect of all and every the persons and person who shall com- April 5, 1819, to pound for the annual payment thereof, for the term of three years, to commence from the said fifth day of April, 1819, upon the terms and conditions hereinafter mentioned; and it shall be lawful for the commissioners acting in execution of the said several acts, for any county, city, town, or place, in empowered to Great Britain, or any two or more of them, in their respective divisions, to contract. contract and agree with any persons or person who are or is assessed to the rates and duties granted by the said acts, or any of them, for the said year ending on the fifth day of April, 1819, and who shall apply to them for that purpose, in the same division in which such assessment hath been made, for the composition of their, his, or her assessed taxes, for the said period of three years, according to the directions and provisions of this act; and all and Persons assessed every persons and person assessed for the year ended as aforesaid, to the in the last year duties made payable by virtue of the said acts, or any of them, are and is may compound, hereby respectively declared to be competent to enter into composition with the said respective commissioners, for their, his, or her assessed taxes, for the term of three years, to commence from the said fifth day of April, on the same amount annually as shall have been assessed upon them, him, or her, for the year ended as aforesaid, together with an additional annual rate for every 20s. of the amount so assessed, to be ascertained and fixed in the proportions and in manner herein mentioned, except as hereinafter is provided." continue at the same amount for three years. Commissioners dow duties made Sect. 2. "That the duties assessed on inhabited houses and on windows or Compositions on lights, contained in the schedules marked (A.) and (B.), or either of them, house and win. referred to by the said act of the forty-eighth year aforesaid, shall be compounded for separately and distinctly from all and every the other duties separately.. herein mentioned, chargeable under the said acts, or any of them; and where any such composition shall be made on the amount of the said duties assessed on inhabited houses and on windows or lights, the proportion of the said additional rate shall be 1s. for every 20s. of the amount so assessed, and so, after that rate, for any greater or lesser sum than 20s. ; and where any such Additional rate of composition shall be made on the amount of any other of the duties granted ts. for every 20s. by the said acts (except the duties granted thereby in respect of killing game), on amount of the proportion of the said additional rate shall be 1s. for every 20s. of the compositions. amount so assessed, and so, after that rate, for any greater or less sum than 20s." compounding to windows, and to Sect. 3. "That all and every persons and person entering into any such Compositions to composition according to the provisions of this act, and paying the amount entitle persons of the sums compounded for at the time, and in the proportions, and in manner herein specified, and doing and performing all other acts, matters, and open additional things required by this act, shall be entitled to make or open, and keep open, keep additional during the said term, free of duty, any additional number of windows or articles, free of lights, in their, his, or her dwelling-house, in respect of which such compo- duty, of the same sition shall have been made, and also to keep and use, free of duty, any additional article or articles of the same description, and chargeable under description as those before charged. |