56 G.3. c.66. § 1.

§ 4.

1&2 G.4.c.110.

Exemption

from Horse Duty under

the said Acts for Farmers

herein described occasionally riding a husbandry Horse.

such Allowance on the Back of such Contract, without erasing the said additional Duty from the Body thereof; and all and every such Contracts so endorsed shall be as valid and effectual for enforcing the same to the Amount of the reduced Consideration and Instalments by virtue of such Endorsement, to all Intents, as if the said Contracts had been originally entered into without including therein the said additional or further Duty.

6

IV. And Whereas, by an Act passed in the Fifty sixth year of 'the Reign of His said late Majesty King George the Third, intituled An Act for reducing the Duties payable on Horses used for the Purposes therein mentioned, for Two Years, and for repealing the Acts granting Allowances in respect of Children, Relief was granted to the Occupiers of Farms at less than Two hundred Pounds per Annum, from the former Duties on Horses used for the Purposes of Husbandry, and in lieu of which Duties certain 'reduced Duties were substituted for the Period therein limited; and it was therein provided, that any Person chargeable to the 'said reduced Duties should, during the Continuance of the said Act, be exempted from the Duties payable under the said several Acts, in respect of One such Horse, Mare or Gelding used occasionally for the Purposes of riding thereon: And Whereas the 'Provisions of the said Act were extended by subsequent Acts, and by an Act passed in the last Session of Parliament, intituled An Act for repealing the Duties imposed on Husbandry Horses, and to make perpetual several Acts for reducing the Duties on certain Horses and Mules, the Duties on Husbandry Horses granted by 'the said former Acts were wholly repealed, but the said Exemp'tion was not extended beyond the Period of Continuance of the 'said reduced Duties: And Whereas it is expedient to continue the said Exemption, for the same Term mentioned in the said Act 'for the Continuance of the said reduced Duties;' Be it further enacted, That from and after the Fifth day of April One thousand eight hundred and twenty two, for the term of Five years then next following, any Person occupying a Farm as Tenant at Rack Rent, the Rent of which shall be less than Two hundred Pounds a year, and making a Livelihood solely thereby, or any Person occupying any Estate on any other Tenure than as Tenant at Rack Rent solely on such Estate, together with a Farm at Rack Rent, the Value of which in the whole shall be less than equivalent to a Farm at Rack Rent of Two hundred Pounds a year (reckoning the Value of every Estate occupied by the Owner thereof, or on any Tenure other than as Tenant at Rack Rent, as equivalent to double the Amount of the like Farm at Rack Rent), and making a Livelihood solely by such his own Estate, or by such Estate and Farm jointly, shall be exempt from the Duty payable under the said Acts for One Horse, Mare or Gelding, bona fide kept and usually employed for the Purpose of Husbandry on his said Estate or Farm, although used occasionally for the Purpose of riding; such being claimed and allowed in like manner as is directed by the Acts relating to Assessed Taxes, in other Cases of Exemption from the said Duty.

Exemption for V. And be it further enacted, That from and after the said Fifth Farmers herein Day of April One thousand eight hundred and twenty two, any described occasionally letting Persons occupying a Farm of less Value than Two hundred Pounds their Husban per Annum, in the Cases of Exemptions last hereinbefore described,

scribed, and making a Livelihood solely thereby, and from the Pro- dry Horses to fits of letting and Use hereinafter mentioned, shall be exempt from Hire, or drawthe Duty chargeable by the said recited Acts, in respect of any ing for Hire Horses, Mares or Geldings, bond fide kept for the Occupation of or Profit. his, her or their Farm, although any such Horses, Mares or Geldings shall be occasionally let to Hire, or used in drawing for Hire or Profit, by such Person or Persons, for any other Purposes than of drawing any Carriage chargeable with Duty in respect of such Horses or Carriages, or of letting the same to Hire.

VI. And Whereas Persons removing from their respective 'Dwelling Houses at any Time within the Year ending the Fifth Day of April One thousand eight hundred and twenty two, and occupying other Dwelling Houses to which they have not been as'sessed for that Year, are required to deliver Statements of the < Number of Windows, and the Value of the said Dwelling Houses,

at which the same were respectively chargeable, in order to an ⚫ Assessment for the Year commencing the Fifth Day of April One 'thousand eight hundred and twenty two, on the Amount whereof

Statements required under

former Act to authorize Com

positions on Assessments to the House and Window Duty

for 1822, in Cases of Re

moval, to contain the Number of

the Persons therein described are respectively authorized to com• pound under the said first mentioned Act: And Whereas Doubts ⚫ have arisen as to the Time at which such Statements were intended by the said Act to be delivered, and the Windows to be com'prized therein;' Be it declared and further enacted, That the Windows to be returned in each such Statement were intended by the said last mentioned Act to be, and shall be, the same Number on which an Assessment hath been made, or might or ought to have been made thereon, if the same had been then occupied for the Year ending on the Fifth Day of April One thousand eight hundred and twenty two, according to the Laws relating to Assessed Taxes in force at the Time of making the said Act; and in all Cases where any Statement hath been delivered before the passing of this Act, containing a less Number of Windows than were chargeable on the Dwelling House mentioned therein on the Sixth Day of April One thousand eight hundred and twenty one, a new Statement shall be delivered within Two Calendar Months after chargeable the passing of this Act, conformable to the Declaration and Enactment before mentioned, and it shall be lawful for any Person or Persons before described, whether such Statements have been before delivered or not, to deliver such Statements within the said Period according to which Assessments shall be made on the Number of Windows comprized therein; and all Contracts of Compo- Contracts of sition made or to be made contrary to this Act, shall be void and Composition of no effect: Provided, that the Commissioners who may have al- contrary to Act, void. ready executed any Contract of Composition upon Statements deAmending livered contrary to this Act, may amend the same without execut- Contracts. ing new Contracts, by endorsing thereon the Number of additional Windows, Duty and Percentage, on every such Contract.

Windows

for 1821,

VII. And be it further enacted, That it shall be lawful for every Persons auPerson competent to renew his, her or their Composition, or to com- thorized to pound under the said recited Act or this Act, to include in such compound Composition renewed or entered into respectively, the Duty in Stewards, respect of any Clerk, or of any Steward, Bailiff, Overseer or Ma- Bailiffs, &c. nager, or of any Male Person described in the Schedule of an Act and occasional passed in the Fifty second Year of the Reign of His late Majesty, and Servants

employed in taxable Capacities.

Discontinuance

of Composition

with Persons employed abroad in the

Public Service.

Certified to Commissioners of District.

Proviso,

Commissioners

and other Officers appointed to execute the

former Acts, to

execute this Act.

in the said Act mentioned, marked (C.) No. 3., such Male Person being occasionally employed in any of the Capacities enumerated in the Schedule to the said Act marked (C.) No 1., as in the said Schedule No. 3. is described: Provided nevertheless, that the Composition of any such Person so renewing his, her or their former Composition, or compounding, shall contain the Duty for One such Servant chargeable in the said Schedule marked (C.) No. 1.; and it shall be lawful for the respective Commissioners to include such respective Articles herein allowed, or any of them, in such Composition respectively, on the same Terms as if the said Articles had been originally allowed to be compounded for by the said Act; and in Cases where Contracts shall have been entered into before the passing of this Act, it shall be lawful for the said respective Commissioners, and they are hereby authorized to amend the same, by causing the Amount of Composition for any of the Articles aforesaid to be certified by Endorsement on such Contract, under the Hands of any Two of such Commissioners; and the Sum so charged and added to the Amount of the said Composition in and by such Certificate, and to the Assessment thereof, shall and may be levied and recovered by the same Instalments, and in like manner as the Amount of Composition inserted in the Body of such Contract, and in addition thereto, any thing hereinbefore contained to the contrary notwithstanding.

VIII. And be it further enacted, That if any Person, during the Continuance of his Composition under the said Act or this Act, shall, by reason of any Employment in the Public Service in the Execution of any Office, Military, Naval or Civil, be required and ordered to reside out of the United Kingdom, and such Person shall give Notice thereof to the Surveyor of the District in which such Composition shall be entered into, every such Composition shall cease and determine on the Fifth Day of April next after such Notice and the Time of such Absence and Removal from the said United Kingdom, on Payment of all Arrears due on such Contract up to the said Fifth Day of April last mentioned; and the Commissioners for the Affairs of Taxes shall cause the Discontinuance of such Contract to be certified to the Commissioners of the District in which it was made: Provided, that nothing herein contained shall exempt any such Person from his or their Liability to Assessment under the Acts relating to the Assessed Taxes for any Year or Years commencing from the Fifth Day of April last aforesaid, in respect of all or any Part of his Establishment continued to be kept and employed in the said United Kingdom for any Part of his Family, or from his Liability to Assessment under the said Acts, from and after the Fifth day of April next following the Discontinuance of such Employment in the Public Service, and his returning to and residing in the United Kingdom, to all Intents as if such Composition had not been entered into.

IX. And be it further enacted, That the several and respective Commissioners acting in the Execution of the said Act 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 Collcetors, Surveyors, Inspectors, and Inspectors Ge

neral

neral for the time being, appointed or to be appointed to put in Execution the said recited Act, 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 in 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 Act; and all and every the Powers and Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things contained or referred to in the said Act (except where such Provisions are varied, or other Provisions are substituted by this Act), shall, in collecting, levying and accounting for the said Compositions and Monies respectively, be severally and respectively duly observed, practised and put in Execution throughout Great Britain, in relation to all and every the Compositions, 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 repeated and re-enacted in the Body of this Act, and applied to all and every such Compositions, Duties and Monies aforesaid, as Part of the Provisions of this Act.

X. And be it further enacted, That this Act may be altered, amended or repealed by any Act to be passed in this present Session of Parliament.

SCHEDULE to which this Act refers. NOTICE to be used by Persons not having increased their Establishment under former Compositions, and claiming, on Renewal, Exemption from the additional Duty of Five Pounds per Centum. acting for the Parish of in the County of

Το

Surveyor

in the Division of

and to the Commissioners acting for the said Division.

⚫do

TAKE Notice, That I am [or we are] desirous of renewing former Composition for Assessed Taxes under the Powers, Conditions and Provisions of Two Acts, passed in the Second and Third Years of the Reign of King George the Fourth, and that hereby declare, that have not at any Time during the Period of Composition, entered into with the Commissioners of the Division of in the County of become chargeable on a greater Aggregate Amount of Duty, for the Whole of the Articles comprized in such Composition, than the Amount of Duty compounded for, whereby hereby claim Exemption, on such Renewal, from the additional Duty of Five Pounds per Centum by the said Acts granted; and that will attend to execute and receive the Contract of Composition when required by the said Commissioners.

Signed the

Witness,

Day of

(Assessor or Collector of the said Parish.)

182 .

Act may be altered, &c.

this Session.

САР.

CAP. LI.

An Act for apportioning the Burthen occasioned by the Military and Naval Pensions and Civil Superannuations, by vesting an equal Annuity in Trustees for the Payment thereof. [1st July 1822.]

• Most Gracious Sovereign,

WE, Your

mons of the United Kingdom of Great Britain and Ireland ' in Parliament assembled, have taken into our Consideration the • Burthen occasioned by the Military and Naval Pensions and Civil Superannuations, and the Benefit which may arise from apportioning the same into Annual equal Payments, have resolved, that for the Purpose of apportioning, conformably to the Resolutions of this House of the Third Day of May One thousand eight hundred and twenty two, the Burthen occasioned by the Military and Naval Pensions, and Civil Superannuations, it is expedient, that an equal Annuity of Two millions eight hundred thousand Pounds, terminable at the End of Forty-five Years, should, from the Fifth Day of April One thousand eight hundred and twenty-two, be vested in Trustees to be named by Parliament, and that the said An'nuity should be charged upon the Consolidated Fund of the United 'Kingdom of Great Britain and Ireland; and have also resolved, that the said Trustees should pay into the Exchequer the several • Annual Sums hereinafter mentioned, by Four equal Quarterly In⚫stalments, on or before the Fifteenth Day of January, the Fifteenth 'Day of April, the Fifteenth Day of July, and the Twentieth Day

of October, the First Payment thereof to be made on the Twentieth 'Day of October One thousand eight hundred and twenty two: First Year, ending Fifteenth Day of July One thousand eight ' hundred and twenty three, Four millions nine hundred thou'sand Pounds:

• Second

One thousand eight hundred and twenty four, Four millions seven hundred thousand Pounds:

• Third One thousand eight hundred and twenty five, Four millions five hundred and forty thou sand Pounds: • Fourth One thousand eight hundred and twenty six, Four millions four hundred and ten thousand Pounds: • Fifth One thousand eight hundred and twenty seven, Four millions two hundred and ninety thousand Pounds: • Sixth One thousand eight hundred and twenty eight, Four millions one hundred and ten thousand Pounds: • Seventh

Four millions:

Eighth

One thousand eight hundred and twenty nine,

One thousand eight hundred and thirty, Three millions eight hundred and sixty thousand Pounds:

• Ninth

One thousand eight hundred and thirty one, Three millions seven hundred and twenty thousand Pounds : • Tenth One thousand eight hundred and thirty two, Three millions five hundred and ninety thousand Pounds: ⚫ Eleventh - - One thousand eight hundred and thirty three, • Three millions four hundred and fifty thousand Pounds:

Twelfth