Where lands are charged with a double rate the com missioners of the land tax shall, upon complaint, examine into the matter, and, if satis truth thereof, nual value of lands, and of the proportions of land tax which have been redeemed or exonerated from assessment; and it is expedient that such doubts should be removed, and that the mode of affording relief should be more clearly defined; be it therefore 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 from and after the passing of this act, in all cases of assessment for any year commencing, where any manors, lands, tenements, rents, hereditaments or estates which shall have a proportion to raise by virtue of the said last-recited act of the thirty-eighth year of the reign of his said majesty King George the Third shall be charged with a double rate, by the valuation and assessment of the same manors, lands, tenements, rents, hereditaments or estates for the former aid of four shillings in the pound which was made in pursuance of the said act of the fourth year of the reign of their said late majesties King William and fied of the Queen Mary, and in all cases where such double tax shall have been so certify the charged on any estates, and such estates have not under the provisions of same to the the said acts been made liable to a single assessment only, it shall be treasury. lawful for the commissioners of the land tax for the respective counties, districts or divisions, where any such manors, lands, tenements, rents, hereditaments or estates are situate, upon complaint thereof before them being first made by or on behalf of the owner or occupier of such manors, lands, tenements, rents, hereditaments or estates as aforesaid, to examine into the matter of such complaint, and to satisfy themselves of the truth thereof, and, if they think necessary, to require proof thereof by the oaths of two credible witnesses, or by a certificate or office copy from the clerk of the peace of the county wherein such manors, lands, tenements, rents, hereditaments or estates are situate, of the registry of such manors, lands, tenements, rents, hereditaments or estates, made pursuant to the beforerecited act of the first year of the reign of his said majesty King George the First, and by the production of the assessments that the said manors, lands, tenements, rents, hereditaments or estates are charged with or assessed to the same sums as they were charged with or assessed to previous to or in the said thirty-first year of the reign of his late majesty King George the Third; and if the said commissioners shall be satisfied of the truth thereof, they the said commissioners, or any two or more of them, are hereby required and empowered to certify, in writing under their hands, to the lords commissioners of his majesty's treasury for the time being, the names of such owner or occupier, and the amount of the overcharge on such owner or occupier; and the certificate of the said commissioners attested by their clerk shall be transmitted to the commissioners for the affairs of taxes, and shall be in the following form:"We, the undersigned, being the commissioners of land tax for the Form of in the hundred of -, in the county of, do certificate. hereby certify, that we have heard the complaint of touching the assessment of the complainant's estate to double land tax in the said and that the said assessment, a true copy whereof is hereunto annexed, doth exceed by the sum of the just proportion which would have been charged on the said estate in case the said estate had not been the property of a person who refused to take the oaths required by an act passed in the fourth year of the reign of their majesties King William and Queen Mary, intituled An Act for granting to Their Majesties an Aid of Four Shillings in the Pound, for One Year, for carrying on a vigorous War with France.'” [Here add a true copy of the assessment.] of The treasury upon being satisfied of the accuracy of the certificate, may order the ers of the district to discharge such double land tax. And the said lords commissioners of the treasury, or the commissioners for the affairs of taxes under their authority, are hereby empowered to inquire and inform themselves of the truth of the said certificate; and in all cases where they shall be satisfied thereof, the said commissioners of the treasury, or with their consent the commissioners for the affairs of commission- taxes, or any two or more of them, are hereby required and authorized, by warrant under the hands of any two of the last-mentioned commissioners, to empower the commissioners of the district to which such certificate shall relate to discharge or cause to be discharged such sum or sums of money so certified as aforesaid, or such part thereof as shall appear to be double land tax, from all future assessments; and the said sum or sums of money shall and may be then discharged upon the duplicates to be returned for the said county, district, or division respectively, and shall be allowed upon the accounts of the receivers-general for the same; and the inhabitants of such county, district, or division shall stand acquitted, as against his majesty, his heirs and successors for ever, touching the charge of payment of such sum or sums of money so discharged by this act in manner aforesaid: provided always, and nothing herein to lands pur- contained shall extend the relief hereby granted in respect of double land tax now charged on any manors, messuages, lands, tenements, or hereditaments purchased by any person or persons for a valuable consideration, subject to such double land tax as a charge and incumbrance on such estate, or any part thereof, nor shall any person or persons claiming under such a purchase title be entitled so to claim the benefit of this act; and no discharge of the double land tax from any assessment for any current year shall be granted, unless such certificate as aforesaid shall be transmitted to the commissioners for the affairs of taxes on or before the tenth day of October in such year. Proviso as chased sub ject to such double tax. Appeal. The single rate in cases of relief from double tax shall be sub 2. Provided nevertheless, and be it further enacted, that if the said commissioners of land tax, or any two or more of them, shall refuse to hear such complaint or having heard it shall decide against the fair and reasonable construction of the evidence produced in support thereof, or if the party making application for relief under any certificate as aforesaid shall be dissatisfied with the decision of the said lords commissioners of the treasury, that then and in either of such cases it shall be lawful for the party or parties aggrieved to appeal to his majesty's court of exchequer touching the matter of such grievance, having first given ten days notice at least of his, her, or their intention so to do, to the said commissioners of the district to which such certificate shall relate, or to the commissioners for the affairs of taxes, or their solicitor, in any case where the intended application to the court shall relate to the determination of the said lords commissioners of the treasury. 3. And be it further enacted, that nothing herein contained shall be construed to make permanent or perpetual the single land tax remaining on any lands or hereditaments to be discharged from double land tax under the provisions of this act; but that every such single tax shall ject to varia- remain subject to variation by equal pound rate, with the rest of the lands tion by equal pound rate. in each parish, township, or place in which the same shall be situate, for raising the proportions of land tax charged thereon by the rules, provisions, and directions of the several acts in force for assessing and raising the land tax. 3 WILL. IV. c. 12. An Act to repeal the Duties on Personal Estates continued by an Act of the present Session of Parliament. [17th May, 1833.] WHEREAS by an act passed in this present session of parliament, intituled "An Act for continuing to His Majesty until the Fifth Day of April One 3 Will. 4 c. 3. thousand eight hundred and thirty-four certain Duties on Sugar imported into the United Kingdom, and for One Year certain Duties on Personal Estates, Offices, and Pensions in England, for the Service of the Year One thousand eight hundred and thirty-three," it is amongst other things enacted, 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, merchandizes, chattels, or other personal estate, by virtue of an 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, and which have been continued and are in force until the twenty-fifth day of March one thousand eight hundred and thirty-three, 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 thirty-three: and whereas it is expedient that the said duties should not be continued after the said twenty-fifth day of March one thousand eight hundred and thirty-three: be it therefore 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 so much of the said re- So ninch of cited act passed in this present session of parliament as continues unto his recited act as present majesty the said recited duties on estates in ready money, debts, duties on per goods, wares, merchandize, chattels, or other personal estate, within the sonal estates space of one year from the twenty-fifth day of March one thousand eight for one year hundred and thirty-three, shall be and is hereby repealed; and it is March, 1833, hereby declared that the said duties ceased and determined on the twentyfifth day of March one thousand eight hundred and thirty-three: provided nevertheless, that this act shall not extend to any assessments of the like duties continued by any act or acts for any former year or years, or to the recovery of any arrears thereof. continues the from 25th repealed. Not to extend to any act of former years. 4 WILL. IV. c. 11. An Act for continuing to His Majesty until the Fifth Day of July, One 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 expenses, have freely and voluntarily resolved to give and grant unto your majesty the duties hereinafter mentioned; and therefore 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 The duties charged upon sions, &c. by offices, pen 38 Geo. 3, c. 5, continued till 25 July. 1833. The several clauses of 6 Geo 4, c. 9, for ascertain ing and regulating the duties extended to this act. No assess ment shall be made in duties on pensions, &c. payable out of the public revenne, but such duties shall be assembled, and by the authority of the same, that the several and respective sums of money charged by virtue of an act passed in the thirty-eighth year of the reign of his late majesty King George the Third, 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," upon any person or persons in respect of any public office or employment of profit, or any salaries, gratuitous bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments in the said act mentioned, and which were by the said recited act directed, after the twenty-fifth day of March, one thousand seven hundred and ninety-nine, to be ascertained, raised, levied, collected and paid according to the directions of any act or acts to be passed for that purpose, and which sums of money and duties last mentioned have been from time to time continued by divers acts, and are now in force until the twenty-fifth day of March, one thousand eight hundred and thirty-four, shall be continued and raised, levied, collected and paid unto his present majesty from the said twenty-fifth day of March, one thousand eight hundred and thirty-four, until the fifth day of July, one thousand eight hundred and thirty-five. 2. And be it further enacted, that the several powers and provisions contained in an act passed in the sixth year of the reign of his late majesty King George the Fourth, intituled "An Act for continuing to His Majesty for One Year certain Duties on Personal Estates, Offices and Pensions in England; and also for granting certain Duties on Sugar imported; for the Service of the Year One thousand eight hundred and twenty-five," for the ascertaining, assessing, taxing, regulating, paying and accounting for the duties on offices and pensions, shall extend and be construed to extend to the duties on offices and pensions hereby granted and continued, except where other provisions are made by this act; and that the several powers and provisions in the said act contained, which relate or refer to any day or time within or during or before or after the year commencing from the twenty-fifth day of March, one thousand eight hundred and twenty-five, shall extend and be construed to relate to the like days and times within or during or before or after the year commencing from the twenty-fifth day of March, one thousand eight hundred and thirty-four, in like manner as by the said recited act is directed with reference to the year one thousand eight hundred and twenty-five, and as if the several powers and provisions in the said recited act contained were repeated and re-enacted in this present act. 3. Provided always, and be it further enacted, that no assessment shall be made by any commissioner or commissioners, assessor or assessors of respect of the the land tax, or otherwise, for or in respect of the several duties of one shilling and of sixpence in the pound payable to his majesty under the several acts in force on annuities, pensions, stipends, salaries, wages, allowances, or other yearly payments whatever granted and continued by this act, where the same are payable out of the public revenue of the receipt of the exchequer or elsewhere in Great Britain by any officer or officers; but that all and every such annuities, pensions, stipends, salaries, wages, allowances, or other yearly payments shall and are hereby declared to be charged and assessed to the said duties respectively to the same annual amount as heretofore rated, charged or assessed under any act or acts; and all monies applicable to the payment of such annuities, pensions, stipends, salaries, wages, allowances, or other yearly payments shall be issued, paid and discharged less by the amount of the said duties to all intents as if the same were continued to be charged by annual assessment, charged as heretofore, and monies applicable to the payment of the pen sions shall be paid less by the amount of such duties. Proviso for salaries pay. able in part revenue. and hereby authorized to be stopped and deducted as duties payable to his majesty, any thing in this act or any former act or acts contained to the contrary notwithstanding: provided also, that where any officer who shall be in receipt of any such annuity, pension, stipend, salary, wages, allowance, or other yearly payment payable at the exchequer or elsewhere in only out of Great Britain, out of the public revenue as aforesaid, shall also be in the public receipt of perquisites, fees, gratuities, wages, allowances, or other profits not so payable, but which are chargeable with the said duties, it shall be lawful for the lords commissioners of the treasury to authorize such lastmentioned duties, unless otherwise paid, to be stopped or detained from the amount of the salary or other yearly payment made to any such officer; and it shall and may be lawful for the said commissioners of the treasury, or any three or more of them, by any warrant under their hands, whenever they shall deem the same advisable, to authorize and direct that the amount of any annuity, pension, stipend, salary, wages, allowances, or other yearly payments whatever payable out of the public revenue in any branch or department thereof, and chargeable with any of the said duties, shall be reduced and paid short by the amount of the assessment or assessments of any of such duties respectively, as if such assessments were actually made; and every such warrant shall be received in discharge of any such assessment, and as a full authority for reducing the said annual payments and paying the same short as aforesaid. 4. And be it further enacted, that there shall be provided and kept, in the office of the auditor of the receipt of his majesty's exchequer at Westminster, one book of register, in which all the money that shall be paid into the said exchequer for the said rates and duties hereby granted or continued on offices and employments of profit, pensions, annuities and stipends, shall be entered and registered apart and distinct from all other monies paid and payable to his majesty; and the said duties shall be carried to and made part of the consolidated fund of the united kingdom of Great Britain and Ireland. A register to be kept of all money paid into the exchequer for hereby granted. the duties into exche quer for hereafter 5. And whereas an act passed in the forty-second year of the reign of Sums paid his late majesty King George the Third, intituled "An Act for consolidating the Provisions of the several Acts passed for the Redemption and Sale of interest on the Land Tax into One Act, and for making further Provision for the contracts for Redemption and Sale thereof; and for removing Doubts respecting the of land tax, redemption Right of Persons claiming to vote at Elections for Knights of the Shire under 42 G. 3, and other Members to serve in Parliament, in respect of Messuages, Lands c. 116, to be or Tenements the Land Tax upon which shall have been redeemed or placed to purchased," whereby it is enacted, that the sums to be paid by way of account of interest on the contracts for the redemption of the land tax by the transfer fund of stock or payment of money by instalments shall be paid into the receipt of his majesty's exchequer, and shall be applicable to such uses and purposes as shall have been or shall be voted by the commons in parliament; be it enacted, that after the passing of this act the sums so paid into the receipt of his majesty's exchequer shall be placed to the account of the consolidated fund of the united kingdom of Great Britain and Ireland. consolidated 6. And be it enacted, that this act may be altered, amended or repealed Act may be by any act or acts to be passed in this present session of parliament. altered. |