Male Persons Race Horses; Taxed Carts; 50 G.3. c. 104. No.2. 52 G.S. c.93. Sched. (D.) for a Period of Six Calendar Months, and also for a lesser Period than Six Calendar Months in any Year respectively; and for every such Person, not being a Servant, who has been or shall be employed as an occasional Waiter in any Private House, not less than Six Times within the Year; and for every Male Person taking care of employed by any Stable Keeper for or in expectation of Profit, to take care of any Horse, Mare or Gelding kept for the Purposes of racing, running or training, as therein described; and also all and every the Duties on Taxed Carts granted to His Majesty by an Act passed in the Fiftieth Year of the Reign of His said late Majesty, and the Schedule thereto, marked No. 2.; and also by the said Act passed in the Fifty second Year aforesaid, and described and set forth in the Schedule thereto annexed, marked (D.) No. 4.; and also all and every the Duties granted to His Majesty by the said Acts passed in the Forty eighth and Fifty second Years aforesaid, and by the same Schedule marked (D.) No. 5. and payable by Coachmakers and Makers of other Carriages chargeable with Duty by the said Act, and on Carriages made, sold or repaired, as therein mentioned ; and also the several Duties granted to His Majesty under the Provisions of the said last mentioned Acts, and made payable by the said Schedule marked (D.) No. 6. by Persons selling Carriages by Auction of on Commission; and also the Duty granted to His Majesty on Carriages with Four Wheels, drawn by Ponies, Mules, Oxen or Asses, and made payable by an Act passed in the Fifty eighth Year of His said late Majesty's Reign, intituled An Act for charging certain Duties on Four wheeled Carriages constructed and drawn in the Manner therein described; and also the Duty granted to His Majesty by an Act passed in the Fifty ninth Year of the Reign of His said late Majesty, upon every Person keeping any Mule or Mules for the Purpose of carrying Ore, Slate or Stone, Coal or Culm, to or from the Mine or Pit, or for the Purposes of carrying Lime, Sea Sand, Sea Weed or other Manure, on the Backs of such Mules, as therein mentioned, shall severally and respectively cease and determine; and all Assessments for any Year commencing as aforesaid, so far as the same shall apply to or contain all or any of the Duties hereby repealed, shall be null and void. Sched. (D.) Coachmakers, &c. Four wheel drawn by Po- 58 G.3. c. 17. 59 G.3. c. 13. Mules carrying Ore, &c. Repealed. Proviso for Houses becoming unoccupied; although not at Expiration of Occupier's Lease. • II. And Whereas it is expedient to grant further Relief to Occupiers of Dwelling Fouses, and to make Provision in the • Cases herein mentioned:' Be it further enacted, That where the Occupier or Tenant of any Dwelling House, Cottage or Tenement chargeable with Duty shall quit the same after an Assessment shall be made, and such Occupier shall give Notice thereof, on so quitting, to the Assessor, in the Manner directed by the said Acts, the Duty thereon shall be discharged by the Commissioners for executing the said Acts and this Act, for the particular Quarter or Quarters of the Year of such Assessment during which it shall appear to the said Commissioners such House, Cottage or Tenement shall have continued for each entire Quarter wholly empty and unoccupied, and although any such quitting shall not have taken place on the actual Determination of the Lease or Demise by which such Occupier or Tenant held the Premises, in the Manner described by the said Act passed in the Forty eighth Year aforesaid In what case Houses completed and occupied after Yearly Assessments to be assessed only for Portion of Year. In Default of Notice, Assessments made or amended for aforesaid: Provided also, that where any House, Cottage or Tenement shall not have been built or otherwise completed for Occupation at the Time of making the Assessments yearly, as directed by the said Acts, and the same shall, after the Expiration of the first or of any succeeding Quarter of the Year, become occupied during a Portion only of the Year of Assessment, such House, Cottage or Tenement shall, on Notice of the Commencement of Occupation, to be given by the Occupier in the Manner directed by the said Act, be assessed and charged with the said Duties for that Part only of the Year of Assessment during which such House, Cottage or Tenement shall be actually occupied, to wit, from the End of the Quarter of the Year preceding such Occupation; and when any Window or Windows shall be made, opened or restored In what manner in any Dwelling House, Cottage or Tenement, after the Commence- Increases by opening of ment of each Year's Assessment, and Notice thereof shall be given windows as directed by the said Acts, the Assessments for the Windows or made. Lights in such House, Cottage or Tenement, shall be amended in respect of any such additional Window or Windows, and the Duty shall be charged and assessed for the full Number of Windows for the Remainder only of the Year commencing from the End of the Quarter of the Year preceding the Increase of such Window or Windows: Provided always, and in every Case of Default of Notice of the Commencement of Occupation, or of the Increase of Windows, as directed by the said Acts in the Cases herein mentioned, and also in every Case where any House, Cottage or Tenement shall become occupied, or the additional Window or Windows therein shall be made or restored within and before the Expiration of the First Quarter of the Year of Assessment, the Assessments or amended Assessments herein directed shall be made and payable for the whole of the Year within which such Occupation shall have commenced, or such additional Number of Window or Windows shall have been made or restored: Provided further, and where any additional Window or Windows shall be made, opened or restored, in any House, Cottage or Tenement containing at the Commencement of the Year of Assessment not more than Seven Windows or Lights, and thereby made free of Duty under the Directions of this Act, such House, Cottage or Tenement shall immediately thereupon become chargeable with Duty for and in respect of the full Number of Windows therein; and an Assessment shall in like Manner be made, and the Duties charged according to such full Number of Windows, and levied on the Occupier or Occupiers in respect thereof, for the whole of the Year in which any such additional Window or Windows shall be made, opened or restored; all which Assessments shall be made, amended, levied and collected by the like Rules as any Assessment to the said Duties is directed to be made, amended, levied and collcted under the Directions of the said Acts; any Thing in the said Acts or this Act contained to the contrary notwithstanding. III. And be it further enacted, That any House or Tenement from which the Owner or Occupier shall have bona fide removed, and which shall be wholly unfurnished at the Time of making the Assessment, shall be deemed and taken to be unoccupied, and not liable to Assessment, although such House or Tenement shall or may be left or committed to the Care or Charge of a Person or C 4 Servant the whole Year. In what case Assessments are to be made for the whole Year, according to the full Number of Windows chargeable with Duty. An unfurnished House, bona fide quitted, deemed an unoccupied House, though committed to a Person to take care thereof. Proviso for Charge when such House becomes again occupied. Exemption Window in Dairy or Cheese Farmhouse, by 57 G.3. c.25. $ 4. extended to Two such Windows, in certain Cases. 48 G.3. c.55. Sched. (A.) Duty on interior Windows deriving Light from exterior Windows, repealed. Servant who shall or may have been placed and shall dwell therein solely for the Purpose of airing the same, and of preventing Depredation or Injury to the Premises during the Period of their being so unoccupied : Provided always, and every such House or Tenement shall afterwards and within the Year of Assessment, be liable to be brought into Charge for the Whole or a Portion of the Year, and shall be assessed in the Manner directed by the said Acts, on the sanie coming into the Possession or Occupation of any other Person or Persons, according to the Rules and Provisions of the said Acts; and where any such House or Tenement shall become unoccupied in Manner aforesaid, at any Time after the Commencement of the Year, and after an Assessment made thereon, it shall be lawful for the respective Commissioners, on due Notice thereof by the Owner or Tenant, as in the other Cases hereinbefore provided, to discharge such Assessment for the entire Quarter or Quarters of the Year during which it shall appear to the said Commissioners such House or Tenement shall have so continued wholly unfurnished and unoccupied, save and except by a Person or Servant for the Purposes aforesaid; any Thing in the said Acts or in this Act contained to the contrary notwithstanding. IV. And be it further enacted, That the Exemption from Duty granted by an Act passed in the Fifty seventh Year of the Reign of His late Majesty, for One glazed Window in any Room used as a Dairy or Cheese Room in any Dwelling House being a Farm House, in the said Act described, shall and is hereby declared to extend, from and after the Fifth Day of April One thousand eight hundred and twenty five, to any One such Window made with Glass in any Dairy, and to any One such like Window made with Glass in any Cheese Room, where such Rooms shall be distinct, and there shall be more than One Room used for such Purposes, or either of them, in any Farm House in the said Act described: Provided that the Exemption for more than Two such Windows shall not in any Case be claimed or allowed for any One Farm House; and the further Exemption hereby granted shall be claimed and allowed in the Manner directed by the said Act in the Case of One such glazed Window. 6 ' · V. And Whereas the Rules for charging the Duties on Windows or Lights contained in the said Schedule marked (A.) to the said Act passed in the Forty eighth Year of His said late Majesty's Reign annexed, extend to all Windows in the interior Parts of Dwelling Houses, and the Household and other Offices therein enumerated: And Whereas it is expedient to repeal so much of the said Rules as apply to the charging any interior Lights which wholly derive and give Light from exterior Windows or Lights charged to the said Duties;' Be it further enacted, That upon all Assessments to be made for any Year commencing from and after the Fifth Day of April One thousand eight hundred and twenty five, all and every the Window or Windows in any Part of a Dwelling House, Tenement or Building, or of the Household and other Offices described in the said Act, which shall be an interior Window constructed so as wholly to derive and give Light from any other Window or Windows in the exterior Wall or Walls, or Outside of any such House, Tenement or Building, or Offices aforesaid, aforesaid, or on the Roof or Roofs thereof respectively, such exterior Window or Windows being duly charged to the said Duties, shall not be deemed and taken to be a Window or Light chargeable with Duty; and so much of the Rules and Provisions in the said Act contained, as relate or extend to the assessing and charging any such interior Window or Light, shall be and the same are hereby repealed. A Farm House or Part thereof bona fide occu pied by the Labourers and Servants of the Farmer, exempt from Duty. VI. And be it further enacted, That where the Whole or Part only of any Dwelling House, being a Farm House, divided or not divided into distinct Tenements, shall be occupied by any Labourer or Labourers, Servant or Servants, bona fide retained and employed in Affairs of Husbandry by the Occupier or Tenant of the Farm to which such Dwelling House shall belong, and no Part thereof shall be occupied by the Occupier or Tenant of the said Farm, or by any other Person or Persons (except as aforesaid), such Dwelling House, and the Landlord, Occupier or Tenant, shall, during the Continuance of the Occupation in manner aforesaid, be exempt from any Duty chargeable for such House by the said Acts: Provided that every such Exemption shall be duly claimed Proviso. by the Occupier or Tenant of the Farm, and allowed in the Manner directed by the said Acts as in other Cases of Exemption from the said Duties. 6 6 6 6 VII. And Whereas by an Act psssed in the Fifty seventh Year of the Reign of His said late Majesty, and of another Act passed in the last Session of Parliament, Exemptions from Duty are provided for certain Houses, Tenements or Buildings occupied or used by Persons in Trade, or exercising Professions, Vocations or Callings in the Manner therein described, no Person inhabiting, dwelling or abiding therein, except in the Day time only, and the Occupiers respectively having separate and distinct Places of Residence, as therein mentioned; and the said first • mentioned Act also contains a Provision for authorizing the Occupier of certain of such Premises, namely, of any detached Mill or Place of Manufacture or Warehouse, not being Parcel of or attached to any other Dwelling House, to appoint any one of his or her Servants named in a Licence to be granted by the respective Commissioners in the Manner therein authorized, to watch and guard such Premises in the Night time, without being liable to the said Duties: And Whereas it may be expedient, for 'the Protection of Property, to extend the Provision last mention•ed to other Cases of Houses, Tenements or Building within the Exemptions in the said Acts described, for the Purpose of watching and guarding the same in the Night time;' Be it further enacted, That upon all Assessments of the said Duties, to be made for any Year commencing from and after the Fifth Day of April One thousand eight hundred and twenty five, it shall and may be lawful for the Commissioners acting in the Execution of the said Acts, and of this Act, in their respective Districts, and they are hereby authorized and empowered, at the Instance and Request of any Occupier or Occupiers of any House, Tenement or Building, for which Exemption from the said Duties is provided, and shall be duly claimed and allowed under the Provisions of the said Acts, to grant to any such Occupier or Occupiers a Licence in Writing, signed by any Three of such Commissioners, at a Meet 6 ing 57 G.3. c.25. § 1. 4. Houses or Tc- No higher or other Duties t be substituted for those repealed; Proviso. Proviso for Persons as ing and in the Manner by the said first mentioned Act prescribed, authorizing such Occupier or Occupiers to appoint any One of his or her Servant or Servants named in such Licence to watch. and guard such House, Tenement or Building in the Night time; and that the abiding of such licensed Servant therein, for the Purposes only of watching and guarding the same under such Licence, shall not render the Occupier thereof liable to the Duties by the said Acts granted, for the Year in which such Exemption shall be allowed, and such Licence shall be obtained; and which Licence shall not in any case extend to authorizing any Servant or Servants to be named therein, or any Part of his or her Family, to inhabit or dwell in any such House, Tenement or Building, as a Place of Residence; any Thing in the said Acts contained to the contrary notwithstanding. VIII. And be it further enacted, That nothing herein contained shall render any Person or Persons liable to a higher or other Duty of Assessed Taxes in lieu of the Duties hereby repealed, so far as the same apply to the particular Person or Article employed, kept or used; provided that the Employment or Use, and also the Construction of any Carriage, shall not exceed the Employment, Use or Construction respectively allowed under the Regulations of the said Acts or of this Act, and the Rules and Schedules therein, by which such Duties hereby repealed were granted and regulated; and the Provisions of the said Act passed in the Fourth Year of His said Majesty's Reign, so far as the same apply to the Protection of Persons from further Assessment to any other Duty in lieu of the Duties thereby repealed (subject as therein mentioned), shall be extended and applied to the Duties hereby repealed, to all Intents as if the said Provisions were re-enacted by and made particularly applicable to the Provisions of this Act; and where any Person or Person: shall be chargeable with and duly assessed to the Duty for any Carriage with less than Four sessed for Car- Wheels, and shall occasionally employ in the Capacity of Groom, Stable Boy or Helper in the Stable any Person bonâ fide retained by him, her or them for the Purposes of Husbandry, Manufacture or Trade, such Person or Persons shall not be charged with any Duty payable by the said Acts in any Year commencing from and after the said Fifth Day of April One thousand eight hundred and twenty five, for a Male Person, by reason of such occasional Employment; and where any Person being a Victualler duly licensed to sell Ale or Beer shall employ any One Male Person under the Age of Fifteen Years to draw, carry out or deliver by Retail any Ale, Beer or Liquors, which any such Victualler shall be duly licensed to sell, such Victualler shall not be liable to any Duty chargeable by the said Acts for One such Male Person, by reason of such Employment; and any Person who shall have kept and used, or who shall keep and use any Carriage, built and constructed in every respect as a Taxed Cart, under the Rules and Regulations of the said Acts, shall not be liable to any other or higher Duty for such Carriage in lieu of the said Duty on Taxed Carts hereby repealed, although such Ferson shall or may have used, or shall use the same with the Seat of such Carriage not fixed, or with such Seat suspended by Slings or Braces; and any Person who shall have kept and used, or who shall keep and use any Carriage with riages with less than Four Wheels employing Persons herein de scribed as a Groom, &c. Victuallers employing Boys under 15. Persons keepng Taxed Cart using Seats not fixed, &c. Carriages with Three |