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BILL

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Repeal certain Duties of Assessed Taxes, and to grant other Duties of the same Description.

[Note.-The Words and Figures printed in Italics are proposed to be inserted in Committee.]

W

HEREAS it is expedient to repeal the several Duties of Assessed Taxes herein-after described or mentioned, and to grant other Duties of the like Description in lieu thereof: Be it therefore enacted by the Queen's most Excellent 5 Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

Assessed

I. From and after the Commencement of this Act, the several Certain Duties of Assessed Taxes now payable in Great Britain under or by Duties of 10 virtue of any Act or Acts now in force, for or in respect of Male Taxes reServants, Carriages, Horses, Mules, Dogs, Hair Powder, and pealed. Armorial Bearings or Ensigns respectively, and also all the Provisions, Rules, and Regulations relating to such Duties contained in the several Schedules marked respectively (C.), (D.), 15 (E.), (F.), (G.), (I.), (K.), and (M.), annexed to an Act passed in the Forty-eighth Year of the Reign of King George the Third, Chapter Fifty-five, and the several Schedules marked respectively (C.), (D.), (E.), (F.), (G.), and (M.), annexed to an Act passed in the Fifty-second Year of the said King's Reign, Chapter Ninety20 three, shall respectively cease and determine, and shall be and the

637.

A

same

Duties of Assessed Taxes granted in

same are hereby repealed, save and except as to all Arrears of the
said Duties, or any of them, and as to all Assessments thereof made
or which ought to be made for any Year prior to the Year cóm-
mencing from and after the said Fifth Day of April One thousand
eight hundred and fifty-four, and as to any Penalties incurred in 5
relation to the said Duties or any of them, all which said Arrears,
Duties, Assessments, and Penalties shall and may respectively be
recovered, levied, and applied in the same Manner as if this Act had
not been passed.

II. In lieu of the Duties so repealed by this Act, there shall be 10 assessed, raised, levied, and paid unto and for the Use of Her lieu of Duties Majesty, Her Heirs and Successors, in and throughout Great Britain, repealed. for or in respect of Male Servants, Carriages, Horses, Mules, Dogs, Hair Powder, and Armorial Bearings or Ensigns respectively, the several Duties of Assessed Taxes described or mentioned and set 15 forth in the several Schedules to this Act annexed marked respectively (C.), (D.), (E.), G.), (I.), and (K.), subject only to the Exemptions contained in the said Schedules respectively, and in the Schedule marked (M.) also annexed to this Act, which said several Schedules, and the Duties therein set forth, and the Rules, Regu- 20 lations, and Exemptions therein contained in relation to the said Duties, shall be deemed and construed to be a Part of this Act, and as if the same were incorporated therewith under a special Enactment.

Duties to be under the Management of Commis

sioners of Inland Revenue, and

under the

Provisions

relating to Assessed

III. The Duties granted by this Act shall be under the Direction 25 and Management of the Commissioners of Inland Revenue, and shall be assessed, raised, levied, paid, and accounted for under the Regulations and Provisions of the several Acts in force in relation to the Duties of Assessed Taxes; and all Powers, Authorities, Rules, Reguto be assessed lations, Directions, Penalties, Clauses, Matters, and Things contained 30 in or enacted by the said Acts respectively, and not expressly of the Acts repealed by this Act, shall, in all Cases not expressly provided for by this Act or the several Schedules hereto annexed, and so far as the same are not superseded by and are consistent with the express Provisions of this Act and of the said Schedules, be duly observed, 35 applied, practised, and put in execution for assessing, raising, levying, collecting, receiving, accounting for, and securing the said Duties hereby granted, and otherwise relating thereto, as fully and effectually, to all Intents and Purposes, as if the same Powers, Authorities, Rules, Regulations, Directions, Penalties, Clauses, Matters, and Things were 40 particularly repeated and re-enacted in the Body of this Act with reference to the said Duties hereby granted.

Taxes.

IV. Pro

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allowed.

IV. Provided, That no Exemption from the Duties granted by this No Exemp tion, except Act, except such Exemptions as are expressly contained in and given those con by this Act or the respective Schedules hereto annexed, shall be tained in this granted or allowed; and every Exemption given by this Act or the Act, to be 5 said respective Schedules shall be duly returned, together with a Exemptions Declaration of the Cause thereof, by the Person claiming the same, in to be rethe Manner directed by the Thirty-sixth Section of the Act passed in the Forty-third Year of the Reign of King George the Third, directed by Chapter One hundred and sixty-one, or in default thereof such 43 G.3.c.161. 10 Exemption shall not be allowed.

timed as

turned and claimed as

s. 36.

keeping or using Articles exempted

under existing Acts

under this

V. Provided, That no Person retaining or employing any Servant, Persons or keeping or using any Carriage, or any Horse or Mule, after the Fifth Day of April One thousand eight hundred and fifty-three, in respect of which Servant, Carriage, Horse, or Mule Exemption from 15 the Duties of Assessed Taxes is granted by any Act in force imme- not liable diately before the passing of this Act, shall be liable to be assessed to be assessed or charged with the Duties granted by this Act in respect of Act for the such Servant, Carriage, Horse, or Mule for the Year commencing Year 1854, on ceasing from the Fifth Day of April One thousand eight hundred and fifty- to keep or 20 four, provided such Person shall not retain or employ such Servant, use such or keep or use such Carriage, Horse, or Mule, at any Time after before a certhe Tenth Day of October One thousand eight hundred and fifty- tain Period. three.

1

Articles

Contracts of

who have

tice.

VI. Nothing in this Act contained shall be deemed or construed This Act 25 to annul or affect any Contract of Composition for the Duties of not to annul Assessed Taxes made under the Provisions of the Acts in that Behalf, Composition, and which shall be in force at the Time of the passing of this Act, but Persons but every such Contract shall continue in force until the Expiration compounded of the Term for which the same was made, as if this Act had not may determine such 30 been passed: Provided always, that it shall be lawful for any Person Contracts, on who has entered into Composition for the said Duties by any such giving NoContract as aforesaid, if he shall think fit, to determine the same on the Fifth Day of April One thousand eight hundred and fifty-four, by giving Notice in Writing, signed by him, of his Intention so to deter35 mine such Contract, to the Surveyor of Taxes for the District in which he shall reside, on or before the Tenth Day of October One thousand eight hundred and fifty-three; and if such Person shall at the same Time and in the like Manner give Notice to the said Surveyor of his Intention to discontinue the Use of any increased 40 Establishment, or any Part thereof, not included in such Composition, and shall actually cease to keep the same One Calendar Month before the said Fifth Day of April One thousand eight hundred and fifty

ชื่อ

637.

The Word
"Horse" to
include Mare

fifty-four, he shall not be chargeable in the Assessment of the said Duties for the Year commencing from the said last-mentioned Day for such increased Portion of his Establishment respecting which he shall have given such Notice of his Intention to discontinue, and which he shall actually have discontinued as aforesaid.

VII. In construing this Act and the Schedules hereto annexed respectively the Term "Horse" shall be construed and deemed to or Gelding. mean and include a Mare or Gelding as well as a Horse.

Commence

Act.

5

VIII. This Act and the Duties hereby granted, so far as relates to ment of this the Duties payable under the several Schedules (C.) (D.) and (F.) 10 respectively, by any Person who may be licensed to let Horses for Hire by or under the Authority of the Commissioners of Inland Revenue, in pursuance of any Act passed in that Behalf in this present Session of Parliament, shall commence and take effect from and after the Tenth Day of October One thousand eight hundred and fifty-three, 15 and in all other Cases this Act and the said Duties hereby granted shall commence and take effect from and after the Fifth Day of April One thousand eight hundred and fifty-four.

SCHE

SCHEDULES to which this Act refers.

SCHEDULE (C.)

A SCHEDULE of the DUTIES payable annually for every MALE SERVANT retained or employed in any of the several Capacities herein mentioned.

For every such Servant of the Age of Eighteen Years or
upwards

And for every such Servant under the Age of Eighteen
Years

Annual Duty

for each Servant.

£ s. d.

1 1 0

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0 10 6

RULES for charging the said DUTIES.

1. The said Duties to be paid by the Master of such Servant, and to extend to and be payable for every Male Servant retained or employed in any of the following Capacities; (that is to say,) Maitre d'Hotel, House Steward, Master of the Horse, Groom of the Chamber, Valet de Chambre, Butler, Under Butler, Clerk of the Kitchen, Confectioner, Cook, House Porter, Footman, Running Footman, Coachman, Groom, Postilion, Stable Boy, or Helper in the Stables of the Master, Gardener, Park-keeper, Gamekeeper, Huntsman, Whipperin, or by whatever Name or Names Male Servants really acting in any of the said Capacities shall be called, or whether such Male Servants shall have been retained or employed in One or more of the said Capacities, and to every such Servant let to Hire with any Carriage or Horses, and shall be charged upon the greatest Number of Servants which the said Master shall have kept at One Time in the course of the preceding Year in any of the Capacities before mentioned; provided that where any such Servant shall be let to Hire with any Carriage or Horses for One Year or any longer Period, the said Duties shall be charged upon the Person hiring such Servant, and in any other Case (except where Exemption is herein-after granted) the said Duties shall be charged upon the Person letting such Servant to Hire; provided that if the Person hiring any such Servant

637.

B

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