DISCOUNT TABLE. EXAMPLE:-Required the Amount of Discount upon £894 17s. 6d. at 40 cent? Found thus:-£800 at 40 P cent, £320-£90 do. £36-£4 do. £1 168.-15s. do. 68.-2s. 6d. do, ls.-Principal £894 17s. 6d.-Discount £356 3 Prin-40Pcent 35 Pcent (30P cent 25Pcent 20 cent 15pcent 10Pcent 7Peent 5Pcent14 Pcent 3 P cent 2P cent1 Pcent P centP centipcent cipal. 900 360 0 0315 £ £ s. d. £ s. d. £ s. d. £ 1000 400 0 0350 0 0300 0 0250 0 s.d. £ s. d. £ s. d. £ s. d. £ s. d. £ s.d. £ s. d. £ s. d. £ s. d. 0 0200 0 0 150 0 0100 0 075 0 0 50 0040 0 0 30 00 20 90 10 s. d£ s. 0 0 7 10 d.£ s. 0 5 0 d. £ s. d. 0 2 10 0 0270 0 0225 0 0180 0 0 135 0 0 90 0 067 10 0 45 0036 0 0 27 0 0 18 009 00 6 15 00 16008 006 0 00 14 00 7 600 240 0 0 210 0 0180 0 9150 0 0120 0 0 90 0 0 60 0045 0 0 30 0 0 24,00 18 00 12 00 005 5 6.00 4 10 500 200 0 0175 0 0150 00125 0 0100 0 0 75 0 0 50 0 037 10 0 25 0020 0015 00 10 0 0 5 0 0 3 15 0 2 10 0 1 50 400 160 0 0 140 0 0120 0 0100 00 80 0 0 60 0 0 40 0 030 0 0 20 0016 0 0 12 00 8 00 4 0 0 3 0 0 2 0 0 1 0 0 300 120 0 0 105 0 0 90 0 0 75 0 0 60 0 0 45 0 0 30 0 022 10 0 15 0 012 00 9 00 600 3 002 5 01 10 0 ..15 0 01800 6 00 4 00 2 001 10 0 1 0 0 10 0 0 30 0 0 25 0 0 20 0 0 15 0 0 10 0 0 7 10 0 5 0 0 4 00 300 200 1 00..15 6 ..10 0 5 0 0 22 10 0 18 0 0 13 10 0 9 0 0 6 15 0 4 10 0 3 12 0 2 14 0 1 16 0 18 0 13 0 9 0 46 0 0 20 0 0 16 0 0 12 0 0 8 006 00 4 0 0 3 40 2 80 1 12 0 16 0 .12 6 8 0 40 0 0 17 10 0 14 0 0 10 10 0 7 0 0 5 50 3 10 0 2 16 0 2 20 1 80 14 0 .10 0 7 0 36 0 0 15 0 0 12 0 0 9 00 6 0 0 4 10 0 3 00 2 80 1 16 0 1 40 12 0 9 0 60 30 50 20 0 0 17 10 0 15 0 0 12 10 0 10 0 0 7 10 0 5 0 0 3 15 0 2 10 0 2 00 1 10 0 1 00 10 .. 7 6 5 0 26 40 16 0 0 14 0 0 12 0 0 10 0이 8 00 6.00 4 003 00 2 0 0 1 12 0 1 40 .. 16 0 8 60 4 0 30 12 0 0 10 10 이 9 0 0 7 10 0 6 00 20 8 00 7 0 0 6 0 0 500 400 300 2001 10 0 1 0 0 16 0 12 0 80 2 0 10 15 6 0 0 5 5 0 4 10 0 3 15 0 3 0 0 2 50 1 10 0 1 2 6 15 0 12 0 90 60 1 6 9 10 4 0 0 3 10 0 300 2 10 0 2 0 0.1 10 0 1 0 Q 15 0 10 0 80 60 10 9 3 12 0 33 이 2 14 0 250 1 16 0 1 70 18 0.. 13 6 0 7 2 5 992 4 10 8 340 216 1 2 8 0 200 1 12 0 1 4 0 16 0 12 0 80.. 6 4 1 2 2 16 0 290 2 20 1 15 1 8 0 1 1 0 14 0 10 6 7 0 57 84 2 80 2 2 0 1 16 0 1 10 1 4 0 200 1 15 0 1 10 0 1 5 1 0 0 15.0 76 5 0 40 30 6 9 3 1 40 1 1 0 18 0 15 0 12 0 9 0 4 6 16 0 14 이 12 0 10 0 8 0 6 0 30 8 0 6 0 5 0 4 0 20 16 이 60 4 6 3 9 3 0 16 1 11 4 0 6 3 0 2.61 201 10 6 2 0 91 1 6 1 31 10 6 3 ASSESSED TAXES. Schedule A.-Windows to be charged on each house per year, according to the following Table after the 5th April 1823, in England and Wales. No. Windows Duty. [No. Windows Duty. £. s. d. 33 11 1 6 34 11 10 0 1 to *Ditto 35 11 18 3 36 12 69 £. s. d. 6 0 3 3 7 040 8 0 16 6 10 1 8 0. 11 1 16 3 39 13 12 0 12 2 4 9 40 to 44 14 8 9 13 2 13 3 45 49 15 16 9 SIX POUNDS ELEVEN SHILLINGS AND No window or light is exempt from the duties, by reason of its being stopt up unless it shall be effectually done with stone or brick or with the same materials whereof that part of the outside of walls of such dwellinghouse chiefly consists. Windows opened after the commencement of the year to be charged the whole year, and no abatement is to be allowed for windows stopped up after the commencement of the year. Every house which is left to the care of a servant is liable to the window duty. In numbering the windows in a house, all sky-lights and windows or lights however constructed in staircases, garrets, passages, and all other parts of dwelling-houses whether they are in the exterior or interior parts 2 6 of the house, or in any kitchen, cellar, scul50lery, buttery, pantry, larder, wash-house, 20 5 12 3 84 24 7 6 laundry, bake-house, and brew-house, whe21 6 0 6 85 89 25 10 0 ther within, contiguous to, or disjoined from 22 6 9 0 90 94 26 12 3 the dwelling-house are to be included. 23 6 17 6 95 99 27 14 9 24 7 5 9 100 109 29 8 6 25 7 14 3 110 119 31 13 3 26 8 2 9 120 129 33 18 3 27 8 11 0 130 139 36 30 28 8 19 6 140 149 38 80 29 9 8 0 150 159 40 129 30 9 16 3 160 169 42 17 9 31 10 4 9 170 179 45 2 6 32 10 13 3 180 & upwd. 46 11 3 Every window which gives light into more rooms, landings or stories than one is to be charged as so many windows as there are rooms, landings or stories, enlightened thereby. When windows or lights are fixed in different frames, each window or light is to be charged, whatever be the breadth of the partition or division. When a partition or division between two or more windows or lights fixed in one And every House having more than 180 frame, is, or shall be of the breadth or space Windows must be charged with ONE SHIL- of twelve inches, the window or light on each LING AND SIXPENCE for each Window side of such partition or division is to be above that Number, in addition to FORTY-charged as a distinct window or light. * Houses having less than SEVEN Windows, if charged to the Inhabited House Duty, are liable to the Duty of FOUR SHILLINGS, and if not charged to that Duty, only to THREE SHILLINGS AND THREE-PENCE.-Distinct Chambers or Apartments in any of the Inns of Court or Chancery, or in any College or Hall in either of the Universities of Oxford or Cambridge, or any Public Hospitals; also Houses divided into different Tenements, being distinct Properties; where the Number of Windows does not in each case respectively exceed Seven, to be charged One Shilling and Ninepence for each Window, where the Number of Windows exceed Seven, to be charged as if the same were an entire House. Every window or light, including the frame, partitions and divisions thereof which shall exceed in height twelve feet; also windows which shall exceed in breadth four feet nine inches, being more than three feet six inches long, is to be charged as two windows, except windows made of greater dimensions previous to the 5th April 1785: windows in shops, workshops and warehouses: windows in the public room of any house licensed to sell wine, ale, &c. such as the coffee room, tap room, &c. and windows in farm-houses. Exemptions from Window Duty. Every public office for which the duties heretofore have been paid by his Majesty, or out of the public revenue. Any hospital, charity school, or house provided for the reception and relief of poor persons, except such apartments therein as are occupied by the officers or servants thereof, which shall severally be assessed and subject to the same duties as an entire house. tilages, gardens and pleasure grounds, occu pied therewith are also to be valued, provided that no more than one acre of such gardens and pleasure grounds shall in any case be so | valued. All shops or warehouses attached to or having any communication with the dwelling house, are to be valued together with the dwelling house and offices. Every house let in different stories, tenements, or lodgings, and inhabited by two or more families is to be assessed to these duties as one house, and the landlord or owner to be considered the occupier and charged for the same. Exemptions from House Duty.-Every hospital, charity school, or house provided for the reception or relief of poor persons. Every farm-house occupied by a tenant for the purpose of husbandry only. Every farm-house occupied by the owner, and bona-fide used for the purposes husbandry only, which, with the household and other offices aforesaid, shall be valued at less than 117. per annum. The windows in any room of a dwelling-of house, licensed according to law as a chapel for the purpose of divine worship, and used for no other purpose whatsoever. Windows in shops or warehouses being parts of dwelling houses in the front or fronts, and on the ground or basement story; but if any such shop or warehouse, contain more than three windows, the exemption does not extend beyond three. Windows or lights in dairies and cheeserooms used by the occupier for keeping butter or cheese, being their own produce, for sale or private use, provided the words dairy or cheese room are painted thereon, and that the rooms are never used to sleep in, but are wholly kept for the purposes afore-men tioned. Persons having three children born in lawful wedlock, and wholly maintained by them or at their expence, and not having more than six windows in their respective dwelling houses, which are not worth the annual rent of 51. Persons who receive parochial relief, or can obtain a certificate from the minister, churchwardens, and overseer of the poor of their inability to pay the duty on windows. House Duty, Schedule B.- Houses worth 57. and under 20l. a year, to pay annually in the pound, 1s. 6d. Twenty pounds to forty, 2s. 3d. Forty pounds and upwards, 2s. 10d. These duties to be assessed on every inhabited dwelling-house which shall be of the annual value of 57. and upwards, and in rating houses to these duties every coachhouse, stable, brew-house, wash-house, laundry, wood-house, bake-house, dairy, and all other offices; and all yards, courts, and cur Every public office, the duties of which are payable out of the public revenue. Every house left to the care of any person who is not assessed to the rates for the church or poor, and who resides therein, for the purpose only of taking care thereof. Male Servants, Schedule E.-Every person who shall have retained or employed any male person in capacity of house steward, butler, footman, coachman, groom, postillion, stable boy, or helper in the stable, gardener, park-keeper, game-keeper, huntsman, whipper-in, or by whatever name or names male persons acting in any of the said capacities shall be called, is to be charg ed according to the following table:— of driving any public stage coach or carriage, and to persons employed as guards to such stage coach or carriage. Persons chiefly retained and employed for the purpose of preserving game, as an under game-keeper, under any game-keeper, being an assessed servant, duly appointed by the lord or lady of the manor, are liable to the duty of 5s. per annum. Persons retained for the purpose of husbandry, manufacture, or trade, and employing them in the capacity of coachman, postillion, groom, or helper in the stables, are liable to the said duties, according to the table, No. 3; if the person keep any carriage, (other than a tax-cart,) or two or more horses, chargeable with duty on horses, for the purpose of riding, &c. Exemptions.Any person having more than two parish apprentices, generally employed in the affairs of husbandry or trade, and occasionally only in the capacities of groom, coachman, postillion, helper in the stables, or footman, and not wearing livery, are exempted from the duty, in table No. 3. This Rate of Duty (17. 4s.) is payable for every male person employed in any of the capacities, Sch. C. No. 1, and not being a servant to his employer, if the employer shall otherwise be chargeable to the Persons employed as shopmen, who above duties on servants, or for any carriage, are under 18 years of age, and wholly main or for more than one horse kept for riding, tained and lodged in the house of their emor drawing any carriage. And if the Employers, and apprentices bound until 21 or ployer shall not be chargeable to such other upwards, are exempted from the duty on duties, then the sum of 10s. is payable for shopmen. every such male person employed. Travellers, or Riders.-Where one only is kept, 17. 10s. each. Where two or more is kept, at 27. 10s. each. Traders who employ persons to travel from place to place, on foot, are exempted from the duty, for every person so employ. ed, above four of such persons. Every apprentice bound for the term of seven years, or upwards, and serving with his original master or assignee, where no premium or other consideration shall have been taken or contracted for, is exempted from the duty imposed upon bailiffs, overseers, clerks, shopmen, travellers, porters, and waiters. Clerks, Book-keepers, or Office-keepers.— Where one only is kept, at 17. each. Where two or more is kept, at 12. 10s. each.+ Shopmen, Warehousemen, Cellarmen, or Porters, at 1. each. Waiters in Taverns, &c. at 12. 10s. each. Occasional Waiters employed for the Period of Six Calender Months in any Year, to be charged 14. each. If employed for a lesser period than Six Any officer serving in the army is exCalender Months in any Year, 10s. each.-empted for one servant, provided that no Any Person, (not being a Servant,) employ-more than one is employed, and that one ed as an occasional waiter in any private being one of the soldiers of the regiment to house, not less than six times in the pre- which such officer shall belong. Officers in eeding year, 10s. the navy are also similarly exempted. Coachmen, &c. let on Job, at 11. 5s. each. This Duty, by the Act of 52 Geo. III. is extended to Coachmen kept for the purpose Disabled officers on half-pay are exexempted from the duty on servants, for one servant retained by him. This rate of duty applies to stewards, bailiffs, Overseers or managers, or clerks under them; and also to servants retained by stable-keepers, for or in expectation of profit, to take care of any horse kept for the purpose of racing or running for any plate, c. or in training for the same. Carriages with Four Wheels, drawn by Ponies, Mules, Oxen, or Asses. *Carriages with four wheels of less diameter than thirty inches each, built and constructed according to the regulations prescribed for taxed carts, (except as to the number of wheels) the original price, or value at any time, not exceeding 157. and constructed without springs of any materials whatever drawn by one pony or mule under twelve hands high, or by an ox or ass, 14s. 6d. each. * Carriages above described, constructed with a spring or springs of any materials, except iron, steel, or other metallic substance, and drawn as above described, 17. 7s. 6d. Carriages with four wheels of less diameter than thirty inches, constructed in any manner contrary to the regulatians prescribed for taxed carts, (except as to the number of wheels) or constructed with a spring or springs of iron, steel, or any other metallic substance, the original price of which carriage, or value at any time, shall exceed 157. drawn by one pony, &c. 32. 5s. Od. Do. Do. by two ponies, &c. 4l. 10s. And for every additional body successively used on the same carriage or number of wheels, 1. 11s. 6d. And so on at the same Rate for any number of such carriages. Coachmakers keeping carriages for the purpose of being let to hire without horses, to be charged 61. for each such carriage. On Carriages with Two Wheels. Carriages with Two Wheels, 31. 5s. each.-Ditto, drawn by two or more horses or mules, 47. 10s. For every additional body used on the same carriage, 17. 11s. 6d. *Taxed Carts built according to 52 Geo. III. cap. 93, with springs, not of iron, steel, or other metal or metallic composition, not exceeding the price or value of 211. used with a covered or stuffed seat or cushion, or covered footboard or apron, 11. 7s. 6d. *Persons liable to be assessed for a four wheel carriage, Schedule D. No. 1, or for two servants, C. No. 1. are to be charged for such pony carriages or taxed carts to the duty on two wheel carriages above stated. Carriages let to hire, with horses, for less than a year, to be charged 51. 5s. each; carriages let without horses to be charged 67. each; carriages with four wheels, kept and used as a public stage-coach or postchaise, are liable to the duty of 51 5s. Coachmakers, and persons selling carriages by auction, or on commission, to pay the duty of ten shillings; and for every carriage sold with four wheels, 12. 5s. with less then four wheels, 12s. 6d. and for every taxed cart, 3s.-Every maker of taxed carts, not being a coachmaker, is liable to the duty of 3s. and the further sum of 3s. for every taxed cart made. |