1. Vicar-General's Office, and Regis. | Registrars-Rev. George Moore, M.A. Chas try of the Peculiars of the Deane Moore, Esq. Rev. Robert Moore, M.A. ries of the Arches, London, Shore. Deputies—Nathaniel Gosling, R. C. Cresham, and Croydon. well, George Jenner, Esqrs. Vicar-General—Jas. Henry Arnold, D.C.L. Apparitor-General-G. Marshall, Esq. Dean of the Peculiars—Right Hon. Sir John Deputy--J. Thompson. Nicholl, Knight. 4. Faculty-Office. Master-Lord Stowell, D.C.L. Registrar-Charles Moore, Esq. Deputy-William Moore, Esq. 5. Consistory Court. Judge--Sir Christopher Robinson, Koight. 3. Prerogative Court. Registrar-Right Hon. Richard Ryder. Master --Right Hun. Sir John Nicholl, Deputy-John Shephard, Esq. Knight, D.C.L. MINISTERS OF STATE. ...... CABINET MINISTERS. Lord High Chancellor. NOT OF THE CABINET, Secretary at War. Lieutenant-General of Ordnance. Secretaries of the Treasury. Solicitor-General. Lord High Chancellor. ABSTRACT OF THE PRINCIPAL TAX ACTS. ARMORIAL BEARINGS. Any person | For every four wheeled carriage made for keeping a coach or other carriage, and using sale, Il. 55. Every carriage with two wheeler or wearing any armorial bearing, to pay an- 128. 6d. Every maker of taxed carts, not a nually 21. 8s. Any person not keeping a sessed as a coach-maker, 3s. for every taxed coach, &c. but liable to the house and win-cart. dow duty, to pay annually 1L 4s. and every Class VI.-Persons selling carriages by other description of persons 125. annually. auction or commission, to pay Es. annually. CARRIAGES.–Class 1.- Four wheels, Every carriage sold with 4 wheels, 12 .s. 64. for pleasure, pay yearly - with two wheels, lls. 3d. £. 5. d. £. S. d. Persons making a livelihood solely by a farm, or trade, and clergymen not having an For 1, 12 00 For 6, 98 80 income of 1001. per annum, are entitled to 26 0 0 7, 11900 use horses to such carriages on payment of 3. 12 00 8, 123 16 0 the cart-horse duty only; but such hork 4, 60 00 9, & upwards, 5, must not be at any time used for riding, or 78 15 0 163 7 0 drawing any other carriage. Every additional body used on the same No person is entitled to keep such car carriage the further sum of 61. 6s. riage at this reduced rate, if assessed to a four Class II.-Carriages drawn by one wheel carriage, or two male servants. horse, with less than four wheels (taxed carts Carts used wholly in the affairs of busexcepted) 61. 10. --If drawn by two or more bandry or trade, are not chargeable with this horses, 91. And every additional body used duty, if used for no other purpose of riding on the same carriage, 31. 3s. thereon or therein, than as follow, viz. by Class III.--Carriages let to hire for less reason of the owner of any of his servants tban one year 91. 9s. each. If less than four riding thereun or therein, when laden ; or wheels, the sum mentioned in Class II. ao when returning from or going for a load, in cording to the number of horses.-Every husbandry or trade ; or conveying the owner coach, chaise, or other carriage with four or family to divine service, on Sundays ; or wheels or more, kept as a public stage coach, conveying persons to or from elections. or as post-chaise, 101. 10s. To be paid by On every waggon and cart, the owner the person keeping the same. Every four must paint his christian and surname, and wheel carriage kept for letting to hire for less place of abode, and the words Common Stage than one year, so that the stamp-office duty Waggon or Cart, if used as such, or forfeit shall not be payable, 121. If less than four from 20s. to 51. wheels, the sums mentioned in Class II. ac- Dogs.For every greyhound kept by cording to the number of horses. To be any person, whether his property or not, 11. paid by the person keeping the same. For every other species of dog, where more Class IV.-Carriages with less than than one is kept, 145. four wheels, drawn by one horse, made of And every person who shall inhabit any wood and iron, without any other than a dwelling-house, assessed to any of the duties tilted corering, and no lining or springs, or on inhabited houses, or on windows or lights, any ornament whatever, and with the words and shall keep one dog and no more, not be "A Taxed Cart," and the owner's name ing of the above description, 8s. for such dog. and place of abode, in letters an inch long, But this duty is not to extend to dogs and which did not originally cost more than not six months old ; "the proof of which to lie 151.-11, 9s. yearly. If such carriage be on the owner, on an appeal to the com built with springs, or have a stuffed seat, and missioners. the original cost not more than 211.-21. 15s. Persons compounding for their hounds, yearly. Taxed Carts used by persons assessed to be charged 36). to the duty on carriages, 6l. 105. yearly for GAME. -Every deputed gamekeeper must take a certificate from the clerk of the Class V.-Makers of carriages charge peace, and pay annually 1L 58.—Every other able by this act, the annual duty of 10s. 'person, 31. 135,-Fee for the certificate, Is. each merchandise, or for carrying on some manufacture (notwithstanding the same may adjoin to, or have communication with, the dwel —Any person killing game without a certificate, forfeits 201.-Persons refusing to show their certificates, or to tell their names and places of abode to a person having a cer-ling house or shops.-Every farm house, octificate, forfeit 501. cupied by a tenant, and bona fide used for Certificates do not exempt unqualified the purposes of husbandry only.-Every persons from the former laws. farm house, occupied by the owner thereof, Gamekeeper hunting out of his manor, and bona fide used for the purposes of husis deemed to have no certificate. bandry only, which, together with the household and other offices, shall be valued under this act at £10 per ann. or any less sum. HAIR-POWDER.—Every person who wears it to pay annually 11. 3s. 6d. This act 4 does not extend to any of the Royal Family, LETTERS pay, if single, from any postor any servants serving immediately under office in England to any place not exceeding them; nor any clergyman, dissenting minis-15 measured miles from such office, 4d.---ter, or any person in holy orders, not posses- Above 15, and not exceeding 20 miles, 5d, sing the annual income of 1001. (however-Above 20, and not exceeding 30 miles, 6d. # arising); nor any person serving in the navy-Above 30, and not exceeding 50 miles, 7d. under the rank of commander; nor any Above 50, and not exceeding 80 miles, 8d.—— subaltern or inferior in the army; nor any Above 30, and not exceeding 120 miles, 9d. officer or private in any corps of volunteers,-Above 120, and not exceeding 170 miles, enrolled in defence of the kingdom. 10d.-Above 170, and not exceeding 230 No person to pay for more than two un-miles, 11d.-Above 230, and not exceeding married daughters. 300 miles, 1s-Above 300, for every 100 miles, or part thereof, 1d. HORSES, used for riding or carriages, pay annually for each drawing £. s. d. 6 7 6 Letters between England and Ireland pay, over and above the common rates, a packet postage; viz. for every single letter, 2d. double, 4d. treble, 6d. ounce weight, 8d. Packets of one ounce weight are charged as four single letters. If a single sheet exceeds one ounce, it is charged according to its weight. SERVANT-MEN.-Masters to pay yearly 6 8 0 for one, 21. 8s.-Two, 31-2s, each.-Three, 69 031. 168.-Four, 41. 78.-Five, 41, 188.-Six, 51. 3s.--Seven, 51. 5s.-Eight, 51. 128.--Nine, 61. 2s.-Ten, 61. 135.--Eleven and upwards, 71. 13s. 6 10 0 0 6 7 0 20 and upwd 6 12 And so on at the same rate for any number. DRAUGHT HORSES.-For every horse, mare, gelding, or mule, (not charged before with any duty) if 13 hands high, 11 Is. If under 13 hands, 178. Bachelors to pay annually additional for every man-servant, 21. For every gardener, employed by persons chargeable to the above duties, or emHorses kept and used for the purposes ployed where the constant labour of one is not necessary, 108. of husbandry only, are exempt. For every horse, &c. let to hire, the sum of 21. 17s. 6d. annually; and every horse kept for racing, the like sum. HORSE DEALERS. Every horse dealer within London and Westminster, the Borough of Southwark, or Bills of Mortality, 251 yearly; and in any other part of England, Wales, or Berwick upon Tweed, 121. 10s. HOUSES of 51. and under 201. a year, pay annually in the pound, 1s. 6d. Twenty pounds to forty, 2s. 3d. Forty pounds and upwards, 23. 10d. No house pays, if left în the care of one servant. Particular Exemptions. Such warehouses as are distinct and separate buildings, and not parts of such dwelling houses, or the shops attached thereto, but employed solely for the purpose of lodging goods, wares, or For every rider or traveller, 31.; and where more than one, 51. each. For every person (except apprentices under 201. premium) employed as clerk, book or office keeper, 21.; where more than one, 31. each. For every shopman, warehouseman, os porter (except apprentices), 31. For every waiter in any tavern, alehouse, eating-house, or lodging-house (being an eating-house), 21. 5s. Every servant retained for husbandry, trade, or assisting as groom, &c. where not more than one horse is kept, 10s. Every coachman, groom, &c. let to hire for any period less than one year, 21. 10. To be paid by the person letting them out. No servants to be paid for, if wholly employed in husbandry, manufactures, or 6,0001. 1001.-6,000k, aud under 7,000L 1901. trade. -7,0001, and under 8,000l. 1401.-3,60ei. Two parish apprentices to be allowed, and under 9,0001. 1601-9,0001. and under unless wearing a livery.. 10,0001. 1801.--10,0001. and under 12,000. Disabled officers on half-pay may keep 2001.--12,000L. and under 14,000L Ho. one servant, duty free. 14,000). and under 16,000. 2501.-36,000. Every one to give in a list of all their ser- and under 18,0001. 280L18,000L'and under vants in 14 days after notice given them, or 20,0001 3101.--20,0001. &under 25,0001. 350L forfeit 101.---The same to be done with re- -25,0001.and under 30,0001. 4001_30,000. spect to horses and carriages.--After the list and under 35,000). 4501.435,0001. and under is given in, they are to pay for their servants, 40,0001. 5231.-40,0001. and under 45,00. &c. there specified, to April 5th following, 6001.-45,0001. and under 50,0001. 6751. whether they have them or not 50,0001, and under 60,0001, 7501.600. Servants’ CHARACTERS.—By an act and under 70,0001, 9001.—70,0001, and unpassed in the year 1791, persons giving false der 80,0001, 1,0501.--80,0001, and under characters are liable to a penalty of 201. 90,0001. 1,2001.-90,0001, and under 100,000. WILLS (Probate of) and LETTERS OF 1,3501.--100,0001. and under 190,000. ADMINISTRATION.-Estates, or other pro- 1,5001. ; and advancing by a graduated scale perty, above 201. and under 1001. on a 10s. to 1,000,0001., on which sum the duty is stamp.1001. and under 2001. 21.-2001. 15,0001. and under 3001. 51.-3001. and under 4501. To be proved six months after the de 81.-460). and under 6001. 111-6001, and un-mise of the testator, under the penalty of soi. der 8001. 151.—8001. and under 1,0001. 221.-half to the king, and half to the infornie. 1,0001. and under 1,6001, 301-1,500l. and WINDOWS.-Duties to be paid from under 2,0001. 401.-2,0001, and under 3,0001. and after April 6, 1808, for every dwelling 601.-3,0001. and under 4,000L 60L-4,000. house in England, containing the following and under 5,000L. 80L._-5,0001. and under number of windows : £. s. d. £. s.d. 39 27 40 goto 94 33 46 40t044 28 17 6 95 99 55 96 454931 13 6 100 10958 17 0 50 5434 10 0 110 11903 66 55 59 37 6 0 120 12967 16 6 60 64 | 39 15 6 130 18973 60 65 69 42 0 6 140 149 176 16 0 70 74 44 50 150 159 815 6 75 79 46 10 0 160 169 85 15 6 80 84 48 15 0 170 179 90 50 86 89 51 00 || 180&vp. 93 26 And for every window exceeding 180, 3$. offices belonging to public bodies, charged Every window that exceeds 11 feet, by with any other taxes or rates, to be charged feet 6 inches, to be charged as 2 windows, as dwelling houses. Windows giving light except those so made before April 5, 1786 to more than one room, to be charged as seand shops, warehouses, &c. parate windows. Rules for charging Windows.To in- Particular Exemptions. The same as clude all sky-lights, windows in staircases, in houses. garrets, cellars, passages, and all other parts WINE.Persous removing more than uf dwelling-houses, whether adjoining or not, three gallons of wine, must apply for a Perand to be charged yearly upon the occupier. mit to the Exciseman of their district, stating Chambers in the Inns of Court or Chancery, what and how much they intend to remove, &e. or any public hospital, shall be charged to what place, and by what conveyance. as an entire house, but every chamber which Allowance out of the Assessed Taxes. shall not contain more than 8 windows, shall Every person having more than two lawful be charged at the rate of 3s. each. Halls or children, maintained by him, and whose If not worth the rent of 51. a year. assessment does not ajnount to 401, is entitled to an allowance of 41. per cent. on neta # If of 5l, rent. assessment for every child quove two, LANDLORDS AND TENANTS. THE laws regarding Landlords and Tenants, like almost every other branch of our civil code, are very voluminous, but their leading features may be condensed into a narrow compass. In all contracts between a landlord or tenant the spirit of the agreement is, that the former shall give to the latter quiet enjoyment of his premises, in return for which the tenant agrees to pay a stipulated rent, at such periods as shall be agreed upon by the parties. statute 8 Ann, c. 14, no goods upon any tene ment can be taken in execution, until the party at whose suit the execution is sued out shall, before the goods are removed, pay to the landlord of the premises one year's rent, or as much rent as is due, not exceeding one year. Rent in arrears may be recovered, 1st by action at law; 2nd, by distress on the premises; and 3rd, by ejectment. A tenant from year to year is entitled to half a year's notice, which must expire at the same time of the year as that on which the tenancy commenced:-If a house or land be taken from Midsummer to Midsum mer, the notice to quit must be given at Christmas, so as to expire at the next Midsummer. By the 4 Geo. II. c. 28, if any tenant for life or years shall wilfully hold premises after the determination of the terin, and after demand made, and notice by writing given for delivering the possession thereof, he shall, for the term of such detention, pay after the rate of double the yearly value thereof. In order to charge a tenant with double rent, under this act, notice must be given to him to quit at the expiration of his term; but the tenant may be ejected at the end of his lease, without any previous notice to quit, as he cannot but he apprized of the expiration of the term. A parole notice to quit by a tenant on a parole lease, is good notice within the meaning of the statute. When the rent becomes due, it is indispensable, before the landlord can re-enter the premises, that he should demand the rent from the tenant, unless the necessity for such demand has been waived by express agreement, and unless, by statute 4, Geo. 11. eap. 28, sec. 2, where six months rent is in arrears, and there is not sufficient property on the premises. The legal remedy for arrears of rent is a distress, and a distress is itself a demand, but on the rent being tendered, the distress must be withdrawn, and the tenant may remain in possession. Rent is demandable and payable at any time before sun-set, on the day on which it is made payable, so that there be light enough for the landlord to count it by. A tender of rent should be at the time and place where it is made payable, and in the current coin of the kingdom; but it has been determined that a tender in bank of England notes is good, by statute 52 Geo. III. If no particular place is mentioned in the With respect to lodgings, if they are lease contract where rent is to be paid, it taken for a less term than a year certain, any must be tendered on the land or in the house reasonable notice to quit is sufficient. What or room for which it issues. By the act of is considered a reasonable notice depends in 30 Geo. II. c. 2, sec.15, tenants are required to some degree upon the nature of the tenure. pay such sums of money as may be rated on In London, if no particular notice is menthe premises, and to deduct so much of the tioned, it is generally understood that a same out of their rents as the landlord ought week's notice shall be given if the apartments to have paid, so that the land-tax receipts be taken by the week; and a month's notice may now be tendered as part payment of rent. if taken by the month; but if taken for a A landlord accepting the last quarter or half week or a month, or any other time certain, year's rent where there are former arrears, no notice is expected or required, it being precludes himself from demanding the ar- necessarily implied that when the period for rears; and it is held that no proof will be which they were taken arrives, the tenant is admitted to shew that they are unpaid. to depart, unless he enters into some fresh Acceptance of single rent is a waiver of dou-agreement. ble rent, by statute 4 Geo. II. c. 28. tenant holding under two tenants in common pay the whole rent to one, after notice from the other not to pay it, the other tenant in common may distrain for his share. By the If a Where a notice is required by law to be given either to a landlord or a tenant it is generally sufficient to leave it at the dwelling house of the person on whom it is served. |