3 GEO. IV. c. 88. An Act to amend the Laws relating to the Land and Assessed Taxes, and to regulate the Appointment of Receivers-General in England and Wales. 5. And be it further enacted, that the several and respective persons who for the time being shall be commissioners for putting in execution the acts relating to assessed taxes, and to the land tax respectively, shall be commissioners for putting in execution this act, and the powers herein referred to or contained, in all and every the respective counties, ridings, divisions, shires, and stewartries, cities, boroughs, cinque ports, towns, and places in Great Britain; and the several collectors, surveyors, inspectors and inspectors-general for the time being, appointed or to be appointed to put into execution the said acts, shall respectively be collectors, surveyors, inspectors and inspectors-general, to put in execution this act, within the limits of their respective divisions, districts and places, to which they are or shall be appointed; and the said commissioners and others before-mentioned are hereby empowered and required to do and perform all things necessary for putting this act into execution, in the like and in as full and ample a manner as they or any of them are or is authorized to put in execution the said acts, and all and every the powers and authorities, methods, rules, directions, penalties, forfeitures, clauses, matters and things contained in any of the said acts (except where such provisions are varied, or other provisions are substituted by this act,) shall in collecting, levying and accounting for the said duties and monies respectively, be severally and respectively duly observed, practised and put in execution throughout Great Britain in relation to all and every the duties and monies aforesaid, as fully and effectually to all intents and purposes as if the same powers, authorities, methods, rules, directions, penalties, forfeitures, clauses, matters and things were particularly repealed and reenacted in the body of this act and applied to all and every of such duties and monies as aforesaid, as part of the provisions of this act. of clerk to be under the provisions of assessed tax the land tax to acts. 6. And be it further enacted, that from and after the twenty-fifth day of Appointment March, one thousand eight hundred and twenty-two, every appointment of clerk to the commissioners for executing the acts relating to the land tax, shall be made for the term and under the rules and regulations for the appointment, continuance and removal of a clerk to the commissioners for executing the acts relating to the assessed taxes, as is provided by an act passed in the forty-third year of the reign of his late majesty King George the Third, intituled " An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the 99. Management of the Commissioners for the Affairs of Taxes, and for amending the same." 43 Geo. 3, c. 6 GEO. IV. c. 9. An Act for continuing to His Majesty for One Year certain Duties on Most Gracious Sovereign, WE, your majesty's most dutiful and loyal subjects, the commons of the united kingdom of Great Britain and Ireland in parliament assembled, towards raising the necessary supplies to defray your majesty's public ex 60. penses, have freely and voluntarily resolved to give and grant unto your majesty the duties hereinafter mentioned: and whereas by an act passed in the thirty-eighth year of the reign of his late majesty King George the 38 Geo. 3, c. Third, intituled" An Act for making perpetual, subject to the Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty-fifth Day of March One thousand seven hundred and ninetyeight," the several and respective sums of money charged by virtue of an 38 Geo. 3, c. 5 act of the same session of parliament, intituled "An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight," on any manors, messuages, lands, tenements, or hereditaments in Great Britain are, after the twenty-fifth day of March one thousand seven hundred and ninety-nine, continued and made perpetual, with a provision that the several sums of money charged upon estates in ready money, debts, goods, wares, merchandize, or personal estates, or upon any person or persons in respect of any public office or employment of profit, or any salaries, gratuities, bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments in the said act mentioned, should, after the twenty-fifth day of March one thousand seven hundred and ninety-nine, be ascertained, raised, levied, collected, and paid, according to the diections of any act or acts to be passed for that purpose and whereas the sums of money and duties last mentioned have been from time to time continued by divers acts of parliament, and are now in force until the twenty-fifth day of March one thousand eight hundred and twenty-five; therefore we, your majesty's most dutiful and loyal subjects, the commons of the united kingdom of Great Britain and Ireland in parliament assembled, do most humbly beseech your majesty that it may be enacted; and be it enacted by the king's most excellent 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, that the several and respective sums of money and duties which shall have been or shall be charged upon estates in ready money, debts, goods, wares, merchandize, chattels, or other personal estate, by virtue of the said act passed in the thirty-eighth year of the reign of his said late majesty, for granting an aid to his majesty by a land tax, and also the several sums of money and duties which by virtue of the said recited act, made in the thirty-eighth year of his said late majesty's reign, for granting an aid to his majesty by a land tax, were charged in respect of any public offices or employments, or any annuities, pensions, stipends, or other annual payments, and which have been continued and are in force until the twenty-fifth day of March one thousand eight hundred and twenty-five, shall be continued and raised, levied, collected, and paid unto his present majesty within the space of one year from the said twenty-fifth day of March one thousand eight hundred and twenty-five, and shall be ascertained, assessed, and taxed in such manner and form as are hereinafter expressed (a). Duties charged on personal estates, offices, and pensions by recited acts to be levied. Offices and rated by said act shall pay the rate assessed 2. [Sums charged on personal estates by 38 Geo. 3 shall be imposed on parishes and raised on estates, &c.]- Repealed. 3. And be it further enacted, that for and towards raising the several employments sums of money charged as last aforesaid on persons in respect of public offices or employments of profit, all and every person and persons, and all and every commissioner and commissioners, having, using or exercising any public office or employment of profit in England, Wales or Berwick as aforesaid, which is or shall be rated or assessed by virtue of the said (a) By 3 Will. 4, c. 12, the duties on personal estates are repealed. thereon. act passed in the thirty-eighth year of the reign of his late majesty King 38 Geo. 3. George the Third, for granting an aid to his majesty by a land tax, and c. 5. all and every their clerks, agents, secondaries, substitutes and other inferior ministers whatsoever, (such military officers who are or shall be in muster by the muster-master-general of his majesty's army, or in pay in his majesty's army or navy, in respect of such offices only, excepted), shall yield and pay unto his majesty any sum not exeeding the sum at which such office or employment was assessed in the year commencing from the twenty-fifth day of March, one thousand seven hundred and ninety-eight, by virtue of the said last-recited act; and that all and every person and persons, guilds and fraternities, bodies politic and corporate, having an annuity, pension, stipend or other yearly payment, either out of the receipt of his inajesty's exchequer in England, or out of any branch of his majesty's revenue in Great Britain, or payable or secured to be paid by any person or persons whatsoever in Great Britain, (not being or issuing out of any lands, tenements or hereditaments, or charged upon the same, or included in any assessments made upon lands, tenements or hereditaments mentioned in the said last-recited act, and not being annuities or yearly payments which, by any act or acts of parliament made or to be made, are or shall be especially exempted from the payment of taxes or aids), shall yield and pay unto his majesty the sum of four shillings for every twenty shillings by the year for every such annuity, pension, stipend or yearly payment respectively, and after that rate for one whole year; the said several rates and sums of money hereby granted to be assessed, imposed, levied and collected in such manner as hereinafter is mentioned. ers of land tax appointed 3 and 4 Geo. 4, in execution. 4. And be it further enacted, that for the better assessing, ordering, Commissionlevying and collecting of the several sums of money so as last aforesaid limited and appointed to be raised and paid in the aforesaid part of Great Britain called England, Wales and Berwick-upon-Tweed, in respect of personal estates, and in respect of offices or employments of profit, and annuities, pensions, stipends and other yearly payments, and for the more effectual putting this act in execution in reference to the same, all and every the person and persons who, in and by an act of parliament made and passed in the second year of the reign of his present majesty, intituled "An Act for appointing Commissioners for carrying into Execution an Act of this Session of Parliament for granting to his Majesty a Duty on Pensions and Offices in England, and an Act made in the Thirty-eighth Year of his late Majesty for granting an Aid to his Majesty by a Land Tax to be raised in Great Britain for the Service of the Year One thousand seven hundred and ninety-eight;" and by one other act made and passed in the third year of the reign of his present majesty, intituled "An Act for rectifying Mistakes in the Names of the Land Tax Commissioners, and for appointing additional Commissioners, and indemnifying such persons as have acted without due Authority in Execution of the Acts therein recited;" and by one other act made and passed in the fourth year of the reign of his present majesty, intituled "An Act for rectifying Mistakes in the Names of the Land Tax Commissionors, and for appointing additional Commissioners, and indemnifying such Persons as have acted without due Authority in Execution of the Acts therein recited," were named and appointed commissioners for the purposes in the said acts mentioned within the several counties, ridings, cities, boroughs, cinque ports, towns, divisions and places of England, Wales and town of Berwick-uponTweed, duly qualifying themselves according to the said act passed in the thirty-eighth year of the reign of his late majesty King George the Third, for granting an aid to his majesty by a land tax, or any act for amending Meetings of commission ers. Places in the same, shall, together with such other persons as shall be named by any act or acts which shall be passed in this session of parliament, be commissioners for putting in execution this present act and the powers therein contained, within and for all and every the parishes, constablewicks, divisions, allotments and places situate within the same counties, ridings, cities, boroughs, cinque ports, towns, divisions and places respectively. 5. And be it further enacted, that the several commissioners last aforesaid shall meet together at the most usual and common places of meeting within their respective hundreds, lathes, rapes, wapentakes, wards and other divisions respectively within England, Wales and Berwick-uponTweed, within which they are appointed commissioners, on or before the thirtieth day of April, one thousand eight hundred and twenty-five, and shall meet afterwards in like manner as often as it shall be necessary for putting so much of this act in execution as is hereby committed to their care and charge; and the said commissioners, or so many of them as shall be present at such meeting or meetings, or the major part of them, are hereby authorized and required to inspect and examine the assessments made for the year ending on the twenty-fifth of March, one thousand eight hundred and twenty-five, by virtue of the said act made in the thirty-eighth year aforesaid, for granting an aid to his majesty by a land tax, and ascertain the several and respective sums of money charged by virtue of the said last-mentioned act in every parish, constablewick, division, allotment or place, for or in respect of any estate in ready money, debts, goods, wares, merchandize, chattels or other personal estates, and also for or in respect of any offices or employments of profit, annuities, pensions or stipends as aforesaid, by any assessment made for the said year ending on the twenty-fifth day of March, one thousand eight hundred and twenty-five, and separate, divide and set down in writing the amount of the several and respective sums charged upon estates in ready money, debts, goods, wares and merchandize, chattels or other personal estate, and also the several and respective sums charged in respect of any offices or employments of profit, annuities, pensions or stipends as aforesaid, from the monies charged in such parishes, constablewicks, divisions, allotments or places, by virtue of the said last-mentioned act, upon lands, tenements or hereditaments; and the said commissioners are hereby required to deliver or cause to be delivered a schedule or duplicate on parchment under their hands and seals, fairly written, containing the whole sum assessed on each parish, constablewick, division, allotment or place where any assessment shall have been made upon personal estates or in respect of offices and employments of profit, annuities, pensions or stipends, and also the christian names and surnames of the respective assessors and collectors under the receiver-general of each county, riding, city, borough, town and place respectively where such assessment shall have been made, or his deputy, and shall transmit or cause to be transmitted a like schedule or duplicate into the king's remembrancer's office of the exchequer, and this the commissioners shall cause to be done on or before the tenth day of May, one thousand eight hundred and twenty-five, for which duplicates the receiver and remembrancer, or their respective deputies, shall give to the person who brings the same a receipt in writing, gratis, under the penalty of ten pounds, to be recovered to the king's use as other penalties are by this act recoverable. 6. Provided always, and be it further enacted, that every parish or which assess- place in which any assessment shall have been or shall be made under and by virtue of the said last-recited act on any person or persons in re ments are made dis charged. spect of any offices or employments of profit, annuities, pensions or stipends, by any assessment for the year ending on the twenty-fifth day of March, one thousand eight hundred and twenty-five, shall from and after that time be wholly discharged from so much of the sums to be levied upon such parish or place according to the proportions established under the said recited act. Geo. 3, c. 5, 7. And be it further enacted, that all and every the powers, rules, Penalties imclauses, matters and things, and all penalties and forfeitures and modes posed by 38 of recovering the same, which in and by the said act passed in the thirty- shall extend' eighth year of the reign of his said late majesty for granting an aid to his to this act. majesty by a land tax, or by any act for amending the same, are provided and established for ascertaining, raising, levying, mitigating, adjudging, paying and managing the rates and assessments granted by the said act, shall be practised, used and put in execution in and for the ascertaining, raising, levying, mitigating, adjudging, paying and managing the rates, assessments and sums of money to be charged, assessed and levied by virtue of this act in respect of personal estates, and in respect of offices or employments of profit, and annuities, pensions, stipends and other yearly payments, as fully and effectually to all intents and purposes as if all and every the said powers, rules, penalties and forfeitures, clauses, matters and things were particularly repeated and re-enacted in this act. arise new assessments shall be made. 8. And be it further enacted, that in case the proportions set by this Where deact upon all and every the respective parishes, constablewicks, divisions, ficiencies allotments and places in England, Wales and Berwick-upon-Tweed, in respect of any such personal estate as aforesaid, shall not be fully assessed, levied and paid according to the true meaning thereof, or if any of the said assessments in respect of such personal estate shall be rated or imposed upon any person not being of ability to pay the same, or that through any wilfulness, neglect, mistake or accident the said assessment charged in each parish or place as aforesaid by virtue of this act happens not to be paid to the receiver-general, his deputy or deputies, as in this act is directed, that then and in all and every such case or cases the several and respective commissioners, assessors and collectors acting in the execution of this act in relation to the said duties on personal estates, and the said last-mentioned duties in respect of offices and employments of profit, annuities, pensions, stipends and other yearly payments, and every of them respectively, are hereby authorized and required to assess and reassess, or cause to be assessed and re-assessed, levied and paid, all and every such sum and sums of money upon the respective parishes or places wherein such deficiencies shall happen, as to such commissioners, or to such number of them as by this act are authorized to cause the said first assessment hereby required to be made, shall seem most agreeable to equity and justice; the said new assessment to be made, collected and paid in such manner and by such means as in this act, or any act hereby referred to, is declared and directed for other assessments. 9. [Persons to be rated where resident.]—Repealed; see 3 Will. 4, c. 12. 10. [Personal estate to be assessed where it shall be, though the person resides elsewhere.]— Repealed. 11. [Not to extend to personal estate in Scotland, &c.]—Repealed. 12. [Penalty on housekeepers not giving an account of their lodgers.] -Repealed. 13. [Members of parliament to be rated at their mansion-houses.]— Repealed. |