valorem Duty, or other Stamp Duty whatsoever imposed by any A& or Acts of Parliament now in force, nor to any Stamp Duty to be impofed by any future A&t or Acts of Parliament, unless such Loan or Certificate, Receipt, Agreement, Deed, or Inftrument, fhall be specially fubjected and fpecifically charged in and by fuch future Act or Acts of Parliament.

CA P. XXV.

An Act to explain and amend an Act, made in the Forty
eighth Year of His present Majefty, for repealing the Duties
of Affeffed Taxes, and granting new Duties in lieu thereof;
and to exempt fuch Dwelling Houfes as may be employed
for the fole Purpose of Trade, or of lodging Goods, Wares
or Merchandize, from the Duties charged by the faid Act.
[23d May 1817.]

<

WHEREAS by an Act paffled in the Forty eighth Year of 48 G.3.c.55.

the Reign of His prefent Majefty, intituled An Ad for repealing the Duties of Affeffed Taxes, and granting new Duties in lieu thereof, and certain Additional Duties to be confolidated therewith; and alfo for repealing the Stamp Duties on Game Certificates, and granting new Duties in lieu thereof, to be placed under the Management of the Commiffioners for the Affairs of Taxes, certain Duties were granted to His Majefty upon Houfes, Windows and Lights, as fet forth in the Schedule to the said A&t annexed, marked (A.) • and upon inhabited Houses, as set forth in the Schedule to the faid A&t annexed, marked (B.): And Whereas it is become ufual in Cities and large Towns, and other Places, for One and the fame • Perfon, or for each Perfon where two or more Persons are in Partnership, to occupy a Dwelling House or Dwelling Houses for their • Refidence, and at the same time One or more feparate and distinct • Tenements or Buildings, or Parts of Tenements or Buildings, for the Purposes of Trade, or as Warehouses for Lodging Goods, • Wares or Merchandize therein, or as Shops or Counting Houses, • and to abide therein in the Day time only for the Purposes of such • Trades respectively, which have been charged with the said recited Duties, although no Perfon fhall inhabit or dwell therein in the Night time; and it is expedient in fuch cases to exempt from the faid Duties fuch Tenements or Buildings, or Parts of Tenements or Buildings, as are or fhall be folely employed for the Purposes • herein mentioned ;' Be it therefore enacted by The King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this present Parliament affembled, and by the Authority of the fame, That from and after Tenements the Fifth Day of April One thousand eight hundred and seventeen, which have been on due Proof made in the manner herein directed, to the Satisfaction occupied as of the refpective Commiffioners acting in the Execution of the faid Dwelling Houfes recited Act, that any Perfon or any Number of Perfons in Partner- charged to Duship together respectively occupy a Tenement or Building, or Part ties under reof a Tenement or Building, which fhall have previously been occupied cited Act when for the purpose of Refidence wholly, as a Houfe for the Purpofes employed folely of Trade only, or as a Warehoufe for the fole purpose of lodging of Trade, or as Goods, Wares or Merchandize therein, or as a Shop or Counting Warehoufes, House, Shops, &c.

F 2

shall not be

for the Purpofes

But fuch Tene-
ments may be
brought into
Affeffment.

Perfons claiming
Relief to give
Notice to Af-
feffor, &c.

Tenements to be infpected by Affeffor, &c.

If fuch Tenement used for

any other Purpofe, then Com

miffioners to affefs accordingly.

Affeffments

House, no Person inhabiting, dwelling or abiding therein, except
in the Day time only, for the Purpofe of fuch Trade, fuch Perfon
or each of fuch Perfons in Partnership refpectively refiding in a fepa
rate and diftin&t Dwelling Houfe, or Part of a Dwelling Houfe,
charged to the Duties under the faid Act, it fhall be lawful for the
faid Commiffioners, according to the Provisions of this Act, to dif-
charge the Affeffment made for that Year in refpect of fuch Tene-
ment or Building which fhall be so used for the Purposes of Trade,
or fo employed as a Warehouse for the fole Purpose of lodging
Goods, Wares or Merchandize therein, or as a Shop or Counting
Houfe; any thing in the faid Act to the contrary notwithstanding.
II. Provided always, and be it further enacted, That all fuch
Tenements or Buildings, whether employed wholly for the Purposes
of Trade or as Warehouses for the fole Purpose of lodging Goods,
Wares or
or Merchandize therein, or as a Shop or Counting House,
may be brought into Affeffment as Dwelling Houses in the manner
directed by the faid Act; and every Perfon intending to be relieved
from the Affeffment made in refpect of his or her Tenement or
Building used for the Purposes of Trade, or as a Warehouse for
the fole Purpose of lodging Goods, Wares or Merchandize therein,
or as a Shop or Counting House, by virtue of this Act, fhall in
fuch case give Notice thereof to the Affeffor or Surveyor of or for
the Parish or Place where fuch last mentioned Tenement or Building
fhall be fituate, and at the fame time deliver a Declaration in
Writing, ftating the Parish or Place where the Dwelling Houfe or
Dwelling Houfes, or Part of a Dwelling House used as the Refi-
dence of him, her or them, or his, her or their Family or Families,
are respectively fituate; and every Affeffor or Surveyor to whom
fuch Notice and Declaration fhall be delivered, and every Surveyor
of the District acting for fuch Parish or Place, whether he fhall have
received fuch Notice and Declaration or not, who fhall have In-
formation of fuch Claim being made or to be made, fhall upon
Request, from time to time and at all times in the Day time, be ad-
mitted to inspect and furvey the Tenement or Building described to
be fo employed, as well internally as externally, and shall inquire and
examine into the Ufes and Purposes to which the same is or has been
employed; and if after any fuch Claim made, or before or after
Allowance thereof, it shall be discovered that the fame Tenement or
Building hath been employed for any other Use than for the Purposes
of Trade, or as a Warehouse for lodging Goods, Wares or Merchan-
dize, or as a Shop or Counting Houfe, or that any Perfon doth
inhabit or dwell therein, except as aforefaid, then on due Proof
thereof before the faid Commiffioners, they fhall and are hereby re-
quired to affefs and charge the said Tenement or Building as a
Dwelling Houfe to the Duties granted by the said Act, notwith-
ftanding fuch Claim or any thing hereinbefore contained to the con-
trary: Provided always, that nothing hereinbefore contained shall
be construed to impeach or affect any Exemption from the faid
Duties exprefsly contained in the said recited A&t.

III. And be it further enacted, That it fhall and may be lawful made on fuch for the Commiffioners acting in the Execution of the faid recited Premifes for the Af und ins A&t to discharge any Affeffments which shall have Years ending 5th April 1816 and been me for the Years ending the Fifth Day of April One thou5th April 1817 fnd eight hundred and fixteen, and the Fifth Day of April One

thoufand

!

under fuch Af

thousand eight hundred and feventeen refpectively, on the Owner to be discharged, or Occupant, upon Houses, Tenements or Buildings, which under and Money paid the Provifions of this Act would have been exempted from the Pay- feffments to be ment of Duties in case the said Act had related to fuch last mentioned repaid by the Affeffments; and in all cafes where Affeffments fo discharged fhall Receiver Gehave been previously paid by the Parties, it fhall be lawful for the neral. faid Commiffioners to certify fuch Discharge or Difcharges, with the Cause or Caufes thereof, to the Commiffioners for the Affairs of Taxes; and in that cafe it fhall be lawful for the faid Commiffioners for the Affairs of Taxes to order and direct the Receiver General of the County, Riding or Division, who shall have received the Sums fo paid under fuch discharged Affeffments, to repay the fame to the Party; which Order shall be an Authority to fuch Receiver General to repay the fame, and fuch Repayment fhall be allowed in his Accounts: Provided always, that no fuch Affefsiment shall be discharged except upon a Notice and Declaration being delivered by the Party making the Claim to the Affeffor or Surveyor of the Parish or Place, in the same manner as is required with respect to the Exemption allowed by this Act.

IV. Provided always, and be it further enacted, That the Occupier of any Mill or Place of Manufacture or Warehouse, not being Part or Parcel of any Dwelling House, nor attached or adjoining to any Dwelling Houfe, nor having any internal Communication there. with, may by the License in Writing of the Commiffioners of the Diftrict, figned by them, or any Three or more of them affembled at any Meeting, after due Notice given by the Occupier of fuch Mill or Place of Manufacture, appoint any One of his or her Servants named in fuch License to watch and guard the faid Mill, or Place of Manufacture or Warehouse, in the Night time, and that the abiding of fuch licensed Servant therein, for the purpose of watching and guarding the fame, fhall not render the Occupier thereof liable to any of the Duties granted by the faid recited A&t.

6

V. And Whereas by the faid recited A&t certain Windows or Lights in the Room of any Dwelling Houfe, ufed as a Dairy or Cheese Room, are exempted from the faid Duties, provided that the faid Windows or Lights fhall be made with Splines or Wooden Laths, or Iron Bars or Wires, and wholly without Glass: And • Whereas it is expedient to exempt from the said Duties on Windows or Lights One Window or Light in any Dwelling House being a Farm Houfe, occupied by a Tenant, and bonâ fide used for the purposes of Husbandry only, in manner hereinafter mentioned ;' Be it further enacted, That from and after the Fifth Day of April One thoufand eight hundred and feventeen, One Window or Light in any Dairy or Cheese Room, or Room used as a Dairy and Cheese Room in any Farm Houfe before described, which shall be used by the Tenant of fuch Farm House for the purpose of keeping Butter or Cheese, or both, being the actual Produce of fuch Farm, for Sale or private Ufe, although the said Window or Light be made with Glass, shall be exempted from the said Duty under the fame Terms and Conditions as Windows or Lights made with Splines or Wooden Laths, or Iron Bars or Wires, and without Glass, are by the said Act exempted from the faid Duty; provided that the Regulations of this Act refpecting Warehoufes and other Places used for the purposes of Trade, in order to obtain the F 3

But no Assessment difcharged but upon Notice, &c.

Mills or Places of Manufacture, &c. not attached to a Dwelling

House not liable to Duty, though a Servant

licensed to guard the fame abide

therein.

Provifo for One glazed Window in a Dairy in a

Farm House.

Regulations of this Act refpecting Warehouses Exemp- Windows. applied to fuch

48 G. 3. c. 142.

Exemptions granted by this Act, and the Powers vested in the Surveyors of entering, viewing and examining the fame, fhall be duly obferved, practifed and applied in regard to Windows or Lights in Dairies and Cheefe Rooms, as fully and effectually as if the fame Regulations and Powers were respectively repeated and expressly applied to the faid last mentioned Windows or Lights.

CAP. XXVI.

An Act to amend and render more effectual Four feveral Acts paffed in the Forty eighth, Forty ninth, Fifty fecond, and Fifty fixth Years of His prefent Majefty, for enabling the Commiffioners for the Reduction of the National Debt to grant Life Annuities. [23d May 1817.] WHEREAS an Act paffed in the Forty eighth Year of the Reign of His prefent Majefty, intituled An Act for enabling the Commiffioners for the Reduction of the National Debt to grant Life Annuities And Whereas another Act paffed in the Forty ninth Year of His prefent Majefty, intituled An Act to amend an Aa paffed in the laft Seffion of Parliament, for enabling the Commiffioners for the Reduction of the National Debt to grant Life An52 G. 3. c.. 129. ≤nuities: And Whereas another A&t paffed in the Fifty fecond Year

49 G. 3. c. 64.

56 G. 3. c. 53.

Extending the granting of An

*

WH

of the Reign of His prefent Majefty, intituled An Act for amend•ing Two Ads passed in the Forty eighth and Forty ninth Years of • His prefent Majefty, for enabling the Commiffioners for the Reduction of the National Debt to grant Life Annuities: And Whereas another Act paffed in the Fifty fixth Year of the Reign of His present Majefty, intituled An Act to amend and render more effectual Three Several Ads passed in the Forty eighth, Forty ninth and Fifty fecond Years of His prefent Majefly, for enabling the Commiffioners for the Reduction of the National Debt to grant Life Annuities: And Whereas it is expedient that the said Acts should be amended, and further Provifions made for rendering the fame more effec• tual; Be it therefore enacted by The King's Moft Excellent Majesty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That it fhall be lawful for the faid Commiffioners, and they are hereby empowered, to extend the granting of Annuities to and for the Life of any fingle Nominee, or to and for the joint Lives of any Two Nominees, and the Life of the longer Liver, who fhall be of the Age of Twenty one Years, and under Thirty five, according to the Provifions, Limitations, and Restrictions of the faid recited Acts, except fo far as the fame shall be altered and varied by this Act; and in order to facilitate the Purchase of Life Annuities, it fhall be lawful for the faid Commiffioners to accept and receive either Four Pounds per Centum or Five Pounds per Centum Bank Annuities, as the Confideration for the Purchase of Life Annuities; and for the Purpose of ascertaining the Price of fuch Stock or Annuities, the Cashier or Cashiers of the Bank of England fhall and they are hereby required, on every Day on which any of the faid Annuities fhall have been bought at Average Prices the Bank of England, to caufe an Account to be made out of the of fuch Stock to Average Price thereof, according to the Regulations prescribed by

nuities to Perfons 21 Years old, and under 35.

Commiffioners

may receive 41. or 51. per Cent.

Stock for Purchase of Life Annuities.

the

the faid recited Acts in the cafe of Three Pounds per Centum be made out and Bank Annuities; which Account shall be tranfmitted to the Offi- transmitted to cer to be appointed for that Purpose by the said Commiffion- Officer. ers, for enabling him to ascertain the refpective Amounts of the Life Annuities which may be purchased under the Provisions of this A&t.

Cent. Stock to

be converted by Calculation into

31. per Cent. Stock.

II. And be it further enacted, That when any Four Pounds per 51. and 41. per Centum or Five Pounds per Centum Bank Annuities fhall be transferred for the Purchase of Life Annuities, that fuch Four Pounds or Five Pounds per Centum Bank Annuities fhall be first converted by the Computation of the faid Officer into Three Pounds per Centum Confolidated or Reduced Bank Annuities (at the Option of the Purchafer) according to the Average Price of thofe Stocks, to be afcertained as directed by the said recited A&s, and the Life Annuities to be granted thereon fhall be calculated and afcertained upon the Amount of Three Pounds per Centum Annuities, including Fractions (if any) produced by fuch Conversion.

III. And be it further enacted, That it shall be lawful for the faid Commiffioners, and they are hereby empowered, to accept and receive Money in lieu of any Bank Annuities recited in this Act, or in lieu of Bank or Long Annuities in any of the faid recited Acts, as the Confideration for the Purchase of Life Annuities; provided that the Annuity to be granted in such Cafes fhall be afcertained and computed upon the Amount of Stock including Fractions (if any) which would have been produced if fuch Money had been previously invested in either Three Pounds per Centum Confolidated or Reduced Bank Annuities (at the Option of the Purchafer) according to the Average Price thereof, to be afcertained as herein before directed; and a Charge of Two Shillings and Sixpence shall be made upon the faid Purchaser or Purchasers for every entire One hundred Pounds of Three Pounds per Centum Stock produced as aforesaid, to be placed to the Account of the faid Commiffioners. IV. And be it further enacted, That it shall be lawful for the faid Commiffioners, and they are hereby empowered, to grant a deferred Annuity or Annuities upon the Life of any fingle Nominee, of the Age of Twenty one Years or upwards at the time of Contract, to commence at any future Period to be fixed by the Purchaser, or to grant an Annuity or Annuities upon the Contingency of One Life, of Twenty one Years or upwards at the time of fuch Purchase, furviving another affigned Life, not being under the Age of Twenty one Years as aforefaid; the first Half Yearly Payment of which latter Annuity shall commence on the Second Quarterly Day of Payment immediately following the Death of fuch affigned Nominee; but previous to the Payment of the faid last mentioned Annuity, a Copy of the Burial Register of the faid Nominee (or fome other fatisfactory Proof) fhall be produced to the faid Officer, accompanied by fuch and the like Affidavits as are required to be made and taken on the purchafing of Life Annuities by the faid recited Acts; and upon the Production of fuch Proof the faid Officer is hereby required to certify the fame to the Governor and Company of the Bank of England: Provided always, that it fhall not be lawful to contract for or to grant any deferred or contingent Life Annuity as aforefaid, unlefs an Annuity amounting to Five Pounds or upwards shall have been previously purchased, under the Provifions of

F 4

this.

Money may be accepted in lieu of Bank AnPurchase of Life Annuities.

nuities for the

Authorizing the

Grant of deferred Annuities.

Copy of Burial Register of Nominee produced

to Officer with Affidavits.