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SCHEDULE (M.)

No. 1.

Further EXEMPTIONS from the DUTIES in the several Schedules marked (C.) (D.) (E.) (F.) and (G.)

All Persons having ordinarily resided in Ireland, and being Members of either House of the Parliament of the United Kingdom, whether on the Part of Ireland or for any Place in Great Britain, and all Persons who shall hereafter be Members of the said Parliament as aforesaid, and who shall have ordinarily resided in Ireland previous to the Commencement of the Session of Parliament in which they shall respectively serve in Parliament, and all Persons having ordinarily resided in Ireland as aforesaid who shall hereafter be ordinarily resident therein, and now holding or who shall hereafter hold Offices of public Employments in Ireland, and are now residing in Great Britain, or who shall hereafter reside in Great Britain, with the Approbation or by the Order or Direction of the Lord Lieutenant or other Chief Governor or Chief Governors of Ireland for the Time being, or of his or their Chief Secretary for the Time being, and which shall be certified under the Hand of the Lord Lieutenant or Chief Governor or Chief Governors, or his or their Chief Secretary, to be therein resident for the Purposes of assisting in the Execution of public Business, shall be wholly discharged and exempted from the Duties set forth in the Schedules to this Act annexed marked (C.) (D.) (E.) (F.) and (G.); provided that this Exemption shall not extend to any Person ordinarily resident in Ireland as aforesaid, being a Member of either House of Parliament of the United Kingdom, who hath resided or shall reside in Great Britain longer than during the Session of Parliament and Forty Days before and Forty Days after each Session, nor to any Article on which a Duty is by this Act made payable which shall be retained, kept, employed, or used by such Person in Great Britain during the Residence of such Person in Ireland; provided also, that this Exemption shall not extend to any Person ordinarily resident in Ireland as aforesaid holding an Office or public Employment in Ireland, unless the Approbation in Writing or such Order or Direction of the said Lord Lieutenant or other Chief Governor or Chief Governors of Ireland for the Time being, or of his or their Chief Secretary for the Time being, and a Description of the Place of Abode in Great Britain of the Persons respectively holding such Offices or Employments, shall have been before the passing of this Act delivered into the Head Office of the Commissioners of Inland Revenue, or shall be so delivered within Twenty Days after the passing of this Act, with respect to Persons then in Great Britain, or within Thirty Days after the Arrival in Great Britain of such Persons respectively who shall thereafter arrive;

provided

provided also, that no Person shall for the Purposes of claiming this Exemption be deemed to be ordinarily resident in Ireland unless he shall reside therein during such Portion of the Year as is not covered by the Privilege herein provided; and for the better ascertaining the Fact of such Residence every Person claiming the Benefit of this Exemption shall verify the same upon Oath (if required) before the Commissioners acting in the Execution of this Act in the District where such Person shall reside.

No. 2.

Further EXEMPTIONS from the DUTIES in the several SCHEDULES marked (C.) (D.) and (E.)

Any Sheriff of any County, or Mayor or other Officer in any Corporation or Royal Burgh, serving an annual Office therein, who during such Year of Service shall have kept or shall keep any Number of Servants, Carriages, or Horses greater than the Number such Person was assessed to prior to the Year of such Service, and who shall have been assessed for such greater Number for One Year, shall be exempt from further Assessment for such greater Number for any other Year, although such Year of Service may have run into a Second Year of Assessment.

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A

BILL

[AS AMENDED IN COMMITTEE]

ΤΟ

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

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 Fifth Day of April One thousand eight Certain hundred and fifty-four in England, Wales, and Berwick-upon- Duties of 10 Tweed, and from and after the Twenty-fourth Day of May in the Taxes resame Year in Scotland, the several Duties of Assessed Taxes now pealed. payable in Great Britain under or by virtue of any Act or Acts now in force, for or in respect of Male Servants, Carriages, Horses, Mules, Dogs, Hair Powder, and Armorial Bearings or Ensigns respectively, 15 and also all the Provisions, Rules, and Regulations relating to such Duties contained in the several Schedules marked respectively (C.), (D.), (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 20 (C.), (D.), (E.), (F.), (G.), and (M.), annexed to an Act passed in

840.

A

the

Duties of Assessed Taxes granted in

repealed.

the Fifty-second Year of the said King's Reign, Chapter Ninety-
three, shall respectively cease and determine, and shall be and the
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 com- 5
mencing from and after the respective Times aforesaid, and as to
any Penalties incurred in 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.

10

II. In lieu of the Duties so repealed by this Act, there shall be 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, for or in respect of Male Servants, Carriages, Horses, Mules, Dogs, Hair Powder, and Armorial Bearings or Ensigns respectively, the 15 several Duties of Assessed Taxes described or mentioned and set 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 20 Schedules, and the Duties therein set forth, and the Rules, Regulations, 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

sioners of
Inland Re-
venue, and
to be assessed
under the
Provisions
of the Acts
relating to
Assessed
Taxes.

25

III. The Duties granted by this Act shall be under the Direction Management 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, Regu- 30 lations, Directions, Penalties, Clauses, Matters, and Things contained in or enacted by the said Acts respectively, and not expressly 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 35 Provisions of this Act and of the said Schedules, be duly observed, 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, 40 Regulations, Directions, Penalties, Clauses, Matters, and Things were particularly repeated and re-enacted in the Body of this Act with reference to the said Duties hereby granted.

IV. Pro

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