Schedule (B.)-continued. Number of Windows refpectively, in refpect of which fuch Dwelling Houfe fhall be charged with the Rate, Duty or Tax. In all cafes where there fhall be an internal Communication between any Two or more Houses adjoining each other, so as that the fame shall be occupied by One Person, and his or her Family, Inmates, or Lodgers, the Rates, Duties and Taxes in respect of Windows or Lights fhall be rated as if fuch Houses, with the Appurtenances as aforefaid to each, were One House. When a Partition or Divifion in any Window or Light, or between Two or more Windows or Lights fixed in any Ŏne Frame, fhall be of the Breadth or Space of Twelve Inches or more, the Window or Light on each Side of fuch Partition or Division shall be deemed as a diftin&t Window or Light, and shall be rated accordingly: Provided always, that every Window in a Frame, which is or fhall be extended into a greater Number of Rooms, Apartments, Landings or Lobbies than One, fhall be reckoned and charged for fo many feparate Windows as there are Rooms, Apartments, Landings or Lobbies into which the fame shall be extended. EXEMPTIONS and ABATEMENTS. His Majefty's Caftle of Dublin and any House within the Circuit thereof, and any House or Tenement for the Refidence of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, or of the Chief Secretary to the Lord Lieutenant, or other Chief Governor or Governors of Ireland, or of the Under Secretaries in his Office, and the College of the Holy and Undivided Trinity of Queen Elizabeth near Dublin, fhall be wholly exempt from the faid Duties. Any Warehouse being a distinct and feparate Building, and not a Part or Parcel of the Dwelling Houfe, nor Shop, nor occupied in Part nor in the whole as a Dwelling Houfe, but employed folely for the Purpose of lodging Goods, Wares or Merchandize, or for carrying on fome Manufacture or Trade, although the fame may adjoin to or have internal Communication with the Dwelling Houfe, fhall be wholly exempted from the faid Duties. Any Dwelling House which after the Twenty feventh Day of May One thoufand eight hundred and eight, and before the paffing of this Act, fhall have been built on and held together with any Farm in Ireland, containing not less than Ten Acres Irish Plantation Measure, and in the whole of which Dwelling House, with every Outhoufe, Office or Edifice appertaining thereto, there fhall not have been nor fhall be more than Four Fire Hearths or Stoves or other Places for Firing, fhall be exempted from any Duty in respect of Windows or Lights from the time when fuch Dwelling House shall have been firft occupied, until the Fifth Day of January next after the End of Seven Years from the time of fuch firft Occupation: Provided, that fuch Dwelling Houfe fhall have been and fhall be occupied together with fuch Farm; and in cafe fuch House shall not be fo occupied therewith, the faid Dwelling House, with any Outhoufe, Office or Edifice, appertaining thereto, and the Occupier thereof, fhall be chargeable with Rates, Duties and Taxes, in respect of Windows or Lights therein refpectively, on and from the Sixth Day of January in the Year in which fuch Dwelling House shall ceafe ceafe to be occupied with fuch Farm, and from thence forward fhall not be entitled to any fuch Exemption. Where any House or Addition to an House newly built shall be ufed or inhabited in part only, the Remainder thereof being unfit for Ufe or Habitation, the Windows or Lights therein to be charged only for and in respect of the Parts thereof that shall be used or in habited. If in any House containing Eight Windows or more, any Room or Rooms shall be occupied by any Lodger or Lodgers, not paying respectively a Rent exceeding Five Pounds Yearly for fuch Lodging, and not being provided by the Perfon fetting or letting fuch Lodging with Diet or other Accommodation, fo much of the Tax on fuch House in refpect of all the Windows or Lights therein, as fhall in respect of the Windows or Lights in the Part of such House so occupied, exceed One Shilling for each Window or Light, shall be deducted from the whole Charge of fuch Houfe. Any Hospital, Houfe provided for the Reception and Relief of Poor Perfons, Charity School, Gaol, Prifon, Seffions Houfe, Hall, Office or Public Building whatsoever in Ireland, shall not be charged in refpect of Windows therein, otherwise than in manner hereinafter mentioned; that is to fay, all the Dwelling Rooms or Apartments in any fuch Public Building being occupied by any Officer, Mafter, Miftrefs or Superintendant of or belonging to or employed in the fame, or by any Servant of fuch Officer or Perfon as aforefaid; and if all fuch Rooms or Apartments fhall not contain more than Six Windows or Lights, fhall be charged with the Tax in refpect of Windows at the Rate of One Shilling for each Window or Light therein; and if all fuch Rooms or Apartments fhall contain more than Six Windows or Lights, then they fhall be charged with the faid Tax as if they were an entire House, and the Officers or Perfons respectively by whom or by whofe Servants fuch Rooms or Apartments are or fhall be inhabited, fhall be chargeable with_and liable to pay the faid Taxes as Occupiers of Houses are by Law chargeable with and liable to pay the fame. Where any Window in any Dwelling Houfe fhall be occupied with or used for a Loom which fhall be ftanding at fuch Window, and really ufed in Weaving, no Duty fhall be charged in respect of fuch Window. Any Dwelling Houfe wholly occupied during the whole of any Year from the Fifth Day of January in fuch Year to the Fifth Day of January in the Year following, as a Boarding School for the Education of Children, and kept by a Perfon licensed to keep a School by the Ordinary of the Diocefe, or the Juftices at Seffions, fhall not be charged with any higher Rate of Tax than One Shilling for each Window or Light therein; provided that if the Tax fhall have been paid according to the faid Rate of One Shilling for each Window, and that fuch House shall cease to be fo occupied and kept as aforefaid, within the Year for which fuch Tax fhall have been paid, Credit fhall be given for the Sum fo paid out of the Charge to which fuch Houfe fhall become liable in confequence of having fo ceafed to be occupied and kept as above mentioned. SCHE SCHEDULE (C.) MALE SERVANTS. A SCHEDULE of the Rates, Duties and Taxes payable annually for or in refpect of every Male Servant retained or employed by any Person or Perfons. RULES for charging the faid Duties. The faid Duties fhall be paid by the Person who shall retain or employ fuch Male Servant or Servants, and fhall be paid for every Male Servant who fhall be retained or employed by any Perfon, at any time between the Fifth Day of January in any Year, and the Fifth Day of January in the Year following, in any of the following Capacities; that is to fay, Maitre d'Hotel, Houfe Steward, Master of the Horfe, Groom of the Chamber, Valet de Chambre, Butler, Under Butler, Clerk of the Kitchen, Confectioner, Cook, House Porter, Footman, Running Footman, Coachman, Groom, Poftillion, Stable Boy or Helper in the Stables, Gardener, Park Keeper, Game Keeper, Huntsman or Whipper in, or by whatever Name or Names Male Servants, really acting in any of the faid Capacities, fhall be called or known, or whether fuch Male Servants fhall have been or fhall be retained or employed in one or more of the faid Capacities, or in any other Bufinefs jointly with any one or more of the fame ; and for every Servant let to Hire with any Carriage or Horses, the Tax on fuch Servant fo hired fhall be charged and chargeable on the Perfon who so hired fuch Servant and let him to Hire with any Carriage and Horfes as aforefaid. EXEMPTIONS. Any Servant who shall be really retained or employed for the Purpofe of Hufbandry or Manufacture, or of any Trade or Calling, by which the Master or Mistress of such Servant shall earn a Livelihood or Profit, and who fhall not at any time be employed in any Capacity in respect of which a Tax is payable for any Servant. Any Schedule (C.)-continued. Any Servant of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, or any Butler, Cook, Gar. dener or Porter, of the College of the Holy and Undivided Trinity of Queen Elizabeth near Dublin, or any Servant of the Royal Hofpital near Kilmainham, or of the Blue Coat Hofpital, or Lying-in Hofpital in Dublin, or of any Hofpital or Charitable Inftitution. One Servant of any Officer ferving in any Regiment of Horfe or Dragoons, under the Rank or not receiving the Pay of a Field Of ficer, provided fuch Officer retains no more than one Servant; and any Servant of any Officer ferving in any Regiment of Artillery, Infantry or Marines, or Corps of Engineers, fuch Servant being actually a Soldier in the Regiment or Company to which fuch Officer fhall belong; and any Servant of any Officer in His Majefty's Navy, under the Rank of a Master and Commander in actual Employment, fuch Servant being borne upon the Books of the Ship to which fuch Officer fhall belong. Any Boy apprenticed to ferve for any Term not exceeding Seven Years, by the Foundling Hofpital, the Incorporated Society, the Hibernian School for Soldiers' Children, the Hibernian Marine Society, or any Society or Charitable Inftitution in Ireland, for the Care and Education of Children, fupported in the whole or in Part by Public Money or Affeffment. SCHEDULE (D.) CLERKS AND SHOPMEN. A SCHEDULE of the Duties payable annually for every Male Perfon retained or employed in the feveral Capacities after mentioned. For every Male Perfon employed by any Perfon in Trade, or ex- For every Male Perfon employed by any Perfon in Trade as a RULES for charging the faid Duties. The faid Duties fhall be paid by the Perfon or Perfons who fhall retain or employ fuch Male Perfon or Perfons, and fhall be paid for every Perfon who fhall be retained or employed in any of the faid Capacities, by any Perfon or Perfons, at any time between the Fifth Day of January in any Year, and the Fifth Day of January in the Year following. SCHE SCHEDULE (E.) CARRIAGES. A SCHEDULE of the Duties payable annually for or in refpect of all Carriages any of the Descriptions after mentioned. of 17 12 18 3 66 d. 9 and upwards And for every additional Body fucceffively used on the fame Car- For every fuch Carriage drawn by One Horfe, Mare, Gelding or And for every fuch Carriage drawn by Two or more Horses, And for every additional Body fucceffively ufed on the fame Car- If kept by any Perfon not keeping any other Carriage liable RULES for charging the faid Duties. The faid Duties fhall be refpectively charged for every Coach, Berlin, Landau, Chariot, Calafh, Chaife Marine, Chaife, Sociable or Caravan, or other Carriage of the like kind, with Four Wheels; and for every Calafh, Chaife Marine, Chaife, Curricle, Chair or Jaunting Car, or Pleasure Car, with lefs than Four Wheels, or other Carriages of the like kind; and for any Number of fuch Carriages refpectively, which any Perfon fhall have or keep at any time as Owner thereof, between the Fifth Day of January in any Year, and the Fifth Day of January following, and which Rates, Duties and Taxes fhall be refpectively paid by the Perfon or Perfons having or keeping any fuch Carriage, and fhall be chargeable upon the Body, or |