3. Of the Assessed Taxes themselves. Royal family. Postmasters, &c. Stage-coach masters. Hackney coach men. Horse-dealers. Poor persons. Rector, &c. Volunteer officers. Officers and privates of volunteer cavalry. 44 Geo. 3, c. 54, s. 11. Soldiers. SCHEDULE (F.)—(Continued.) "EXEMPTIONS to the several Duties as set forth in the several Schedules marked (E.) and (F.) "Case I.-Any horse, mare, or gelding, belonging to his majesty, or any of the royal family.' "Case II.-Any postmaster, innkeeper, or other person licensed for that purpose by the commissioners appointed to manage the duties charged on stamped vellum, parchment, and paper, in respect of any horse, mare, or gelding, let to hire by him or her; provided that such horse, mare, or gelding, shall in every case be bona fide les to hire by him or her in such mannner that the stamp-office duty shall be payable on such horses let to hire on each letting, and shall be accounted for by delivery of the ticket denoting the stamp-office duty payable, and be duly satisfied and paid on each letting, according to the directions of the act or acts granting such stamp duty, without making composition for the same; and provided that such horse, mare, or gelding shall not, on any occasion, be used by such licensed person, or any other, without such letting to hire, and payment of stamp duty as aforesaid.” "Case III.-Any person or persons duly licensed to keep any carriage whatever, to be employed as a public stage-coach or carriage for the purpose of conveying passengers for hire from different places in Great Britain, in respect of any horses, mares, or geldings, which are or shall be actually and solely used and employed by such person or persons in drawing such stage-coach or carriage from place to place." "Case IV.-Any person licensed by the commissioners for hackney coaches within the cities of London and Westminster, and the suburbs thereof, to keep any backney coach or coaches, for any horses, mares, or geldings, kept for the purpose of drawing such coach in respect of the duties in the said respective schedules marked (E. ), No. 1, and for two horses, mares, or geldings, and no more, kept for the purpose of drawing each coach so licensed in respect to the duties in the said respective schedules marked (F), No. 1." "Case V.-Any dealer in horses assessed to the duties made payable by this act on such dealers, for any horse, mare, or gelding belonging to such dealer, and kept bona fide for sale, and not used for any other purpose, or in any other manner." "Case VI-Any person who, on account of poverty, shall be discharged from the assessment made in respect of his or her dwelling-house, in pursuance of the regulation of any of the acts herein mentioned, for one horse, mare, gelding, or mule; provided such person shall not keep more than one such horse, mare, gelding, or mule, and the same shall not be let to hire." "Case VII.-Any rector, vicar, or curate actually doing duty in the church or chape! of which he is rector, vicar, or curate, who shall not be possessed of an income of 504. per annum or upwards, whether arising from ecclesiastical preferment or otherwise, and who shall not keep more than one horse, mare, gelding, or mule, for the purpose of riding, which otherwise would be chargeable with duty, according to the provisions of this act, except such person who shall occasionally perform the duty appertaining to any rector, vicar, or curate, without being the regular officiating minister of the parish or place in which such duty shall be performed.", "Case VIII.-Any effective officer commanding a volunteer corps, claiming and re turning his exemption for not more than two horses, mares, or geldings, kept for his majesty's service in such corps." "Case IX.-Any field officer, not being commandant, and any adjutant of any volunteer corps, and any person serving in any corps of yeomanry volunteer cavalry, providing a horse, mare, or gelding, for any other person serving in any such corps, whe shall be returned in the manner required by law as effective, and as having used a horse, mare, or gelding for such service, on the several days of muster and exercise of such corps; provided, in every such last-mentioned case, the exemption shall be claimed and returned in the manner required by the said last-mentioned act; and a certificate shall be delivered of such effective service in the manner required by the eleventh settion of an act passed in the 44th year of the reign of his present majesty, intital, 'An Act to consolidate and amend the Provisions of the several Acts relating to Cer of Yeomanry and Volunteers in Great Britain, and to make further Regulations relating thereto.'" "Case X.-Any non-commissioned officer or private of any of the regiments of cavalry, or in the artillery, for any horse used in his majesty's service.” See 1 & 2 Wil. IV. c. 7, s. 4 & 5, containing further exemptions. SCHEDULE (F.)—(Continued.) For the provisions by the I Wil. IV. c. 35, s. 3 & 4, as to husbandry horses, see, ante, 1057. 3. Of the Assessed Taxes themselves. comes are under 1201. a year, ex By 4 & 5 Wil. IV. c. 73, s. 5, "Any rector, vicar, or curate actually doing Clergymen and duty in the church or chapel of which he is rector, vicar, or curate, (except dissenting minissuch person who shall occasionally perform the duty appertaining to any ters, whose inrector, vicar, or curate, without being the regular officiating minister of the parish or place in which such duty shall be performed,) and any priest of the empted from the Roman Catholic faith who shall have duly taken and subscribed the oaths and duty on one riding declarations required by law, and any teacher or preacher of any separate horse. congregation of Protestant dissenters whose place of meeting shall have been duly registered, such teacher or preacher having duly taken and subscribed the oaths and declarations required by law, and not following any secular occupation except that of a schoolmaster, shall respectively be exempt from the duties granted by any act or acts relating to the duties of assessed taxes for one horse, mare, gelding, or mule kept or used for the purpose of riding or of drawing any carriage not chargeable with duty; provided the person claiming such exemption shall not be possessed of an income of one hundred and twenty pounds per annum or upwards, whether arising from ecclesiastical preferment or otherwise, and shall not keep more than one horse, mare, gelding, or mule, which otherwise would be chargeable with duty under the said acts; and provided also, that such exemption shall be duly claimed in the manner hereinafter directed." Provisions by the 43 Geo. III. c. 161, relative to assessing the Duties on Horses. By the 43 Geo. III. c. 161, s. 27, ante, 1002, persons who shall have kept any borses in the years ending on the days appointed for the commencement of the duties in the year 1804, are to return lists to the assessors, and be charged accordingly. Sect. 39 gives directions for assessing persons keeping horses, who have no fixed residence, &c. Regulations for assessing Stable-Keepers and others letting Horses, &c., to Hire. By sect. 40, persons letting to hire horses so that the stamp-office duty shall not be chargeable thereon, are to deliver lists of the greatest number kept in any preceding year. By sect. 41, hirers of horses where the stamp-office duty shall not be payable, are to return lists thereof. By sect. 42, surveyors may surcharge in case of neglect of hirers in making returns, and the progressive duties for one year are to be charged on them, unless it be proved that the parties letting the same have been charged. By sect, 43, stable-keepers, persons letting horses, &c., are to keep books containing entries of certain particulars. By sect. 44, forms for entering such accounts are to be had at the Tax Office. By sect. 46, game-keepers, by whom certificates of horses so let to hire shall be filed, and farmers of stamp-office duties, to permit surveyors to inspect them. By sect. 47, lists of persons licensed to let post-horses are to be transmitted to Tax Office. 3. Of the As sessed Taxes themselves. Royal family. Whelps. Packs of hounds SCHEDULE (G.), DUTIES ON DOGS. [48 Geo. III. c. 55; 52 Geo. III. c. 93; 3 & 4 Wil. IV. c. 39; 4 & 5 Wil. IV. c. 73] "A SCHEDULE of the Duties payable on DOGS." For every greyhound kept by any person, whether the same be his sum of In addition to the like duty granted by the said act sum of In addition to the duty of 7s. granted by the said act In addition to the duty of 347. granted by the said act 200 Aggregate Duty. £1 0 0 050 0 8 36 0 0 "The said duties to be paid by the persons respectively keeping such dogs, or having the same in his, her, or their custody or possession, whether the same be the property of him or them, or of any other person or persons, and not discovering the owner or owne thereof, who shall have been duly assessed for the same." The 3 & 4 Wil. IV. c. 39, s. 7, exempts from payment of duty dogs bond fide employed by shepherds in the care of flocks in which they have a direct interest. And now 4 & 5 Wil. IV. c. 73, s. 10, exempts from duty, after 5th of April, 1834, all dogs bona fide kept for the care of sheep, provided no such dog shall be a greyhound, hound, pointer, setting-dog, spaniel, lurcher, or terrier. “EXEMPTIONS from the Duties in Schedule (G.) "Case I.-Any dog belonging to his majesty, or any of the royal family." "Case II.-Any person who, on account of poverty, shall be discharged from the assessment made in respect of his or her dwelling-house, in pursuance of the regula tions of the said acts, relating to the said present duties, and having one dog, and no more, the same not being a greyhound, hound, pointer, setting dog, spaniel, lurcher, or terrier." "Case III.—Any person in respect of a dog or whelp which, at the time of returning the lists of dogs as by the said acts relating to the said present duties, shall not actually be of the age of six calendar months." "Case IV.--Any person, in respect of the whole number of hounds by him or her compounded for. kept in Great Britain, who shall compound for the same, in any year within thirty days after the fifth day of April in such year, in pursuance of notice given to the collector or collectors of the said duty for any parish or place where such person shall be liable te be assessed, of his or her intention so to do, and on payment of the full sum of 364 sterling to such collector or collectors, for which a receipt shall be given within the period before mentioned." "And where two or more persons join in keeping or using such hounds, then, in de fault of their compounding for the same, as aforesaid, any or all of the said persons shall be chargeable for every such hound kept by them or any of them.” SCHEDULE (G.), DUTIES ON DOGS (Continued.) By the 5 Geo. IV. c. 44, s. 5, occupiers of farms under 100l. per annum exempted from the duty on dogs bonâ fide kept for the care of sheep, ante, 1067. See 3 & 4 Wil. IV. c. 39, s. 7, and 4 & 5 Wil. İV. c. 73, s. 10, ante, 1074. Provisions by the 43 Geo. III. c. 161, respecting Duties on By the 43 Geo. III. c. 161, s. 27, persons keeping dogs are to return'lists thereof and be charged accordingly. Sect. 39 gives directions for assessing persons keeping dogs, and who have no fixed residence. 3. Of the Assessed Taxes themselves. SCHEDULE (H.), DUTIES ON HORSE-DEALERS. [43 Geo. III. c. 161; 52 Geo. III. c. 93.] "A SCHEDULE of the Duties payable by HORSE-DEALERS." Every person who shall use or exercise the trade and business of a horse-dealer, within the cities of London and Westminster, and the liberties of the same respectively, the parish of St. Mary-le-Bone and St. Pancras, in the county of Middlesex, the weekly bills of mortality, or the borough of Southwark, in the county of Surrey, the annual duty of £2 10 0 In addition to the duty of 221. 10s. granted by the act passed in the 48th year of the reign of his present majesty Every person who shall use or excrcise the trade and business of a horse-dealer in any other part of Great Britain, the annual duty of Aggregate £25 0 0 12 10 0 1 5 0 In addition to the duty of 111. 5s. granted by the said act By the 59 Geo. III. c. 13, s. 4, it is enacted, "that, from and after the Mares kept for fifth day of April, 1819, all mares which shall be kept for the sole purpose breeding exemptof breeding shall, whilst so kept, be wholly exempt from duty; and that all ed; and horses persons shall and may sell any horses which shall have been bred by them bred by seller, &c. or kept by them as farming stock upon lands in their occupation, for the space of three months at the least, without being liable to be assessed to the duties payable by horse-dealers; any thing in any act or acts to the contrary notwithstanding." Provisions by the 43 Geo. III. c. 161, regulating the Duties on By the 43 Geo. III. c. 161, s. 27, persons having exercised the business of a horse-dealer for the period within mentioned, are to give notice thereof and be assessed accordingly. By sect. 43, horse-dealers are to enter account of horses sold in books, to be inspected by the assessors, &c. By sect. 4, proper forms for such accounts are to be had at the Tax Office. By sect. 48, horse-dealers, trading at different places, are to deliver returns at each, and declare where they will be charged. 3. Of the Assessed Taxes themselves. 52 Geo. 3, c. 93. How chargeable. Daughters unmarried. Servants. Royal family. Naval and military officers. Soldiers. Volunteers. SCHEDULE (I.), DUTIES ON HAIR-POWDER WEARERS. [43 Geo. III. c. 161; 48 Geo. III. c. 55 ; and 52 Geo. III. c. 93.] “A SCHEDULE of the Duties payable by Persons in respect of HAIRPOWDER used or worn by them.” By every person who shall have used or worn any hair-powder within "RULES for Charging the said Duties. "I. The said rate or duty to extend to every sort or composition of powder used or worn by any person as an article of, or in, or about, his or her dress, by whatever name the same shall be distinguished, and to be assessed upon and paid by the person having used or worn the same within the year preceding the term for which the assessment ought to be made, except as hereinafter mentioned." "II. The unmarried daughters of any person shall not be chargeable with the said last-mentioned duties by this act made payable, or with the duties payable at the time of passing this act, or be required to make any return under this act, or the acts in force at the time of passing this act, provided the parent of such daughters shall have more than two unmarried daughters, and shall have given an account in any list by him or her delivered under this act, or the acts now in force, of the whole number of such daughters, and shall have required to be assessed and charged for the whole num ber by one assessment, in which case every such parent shall be assessed and charged in respect to the whole number of such daughters in twice the sum so payable on y single person for his or her having worn hair-powder, which shall exempt the whole number of daughters from the said duties, and each of them; and that neither the person giving such account, or any of the persons returned in such account, in respes of whom such charge shall be made, shall in such case be liable to any of the penalties imposed by this act, or the acts now in force, by reason of the duty not being paid for the whole number of such daughters." "III. The master or mistress of any servant who shall have declared his or her intention to pay the duty which may be charged or chargeable as aforesaid in respect of such servant, and shall, in any list or lists returned by him or her, have given a true account of all the servants by him or her kept, in respect of whom such duty shal be payable, setting forth the several capacities in which such servants are respectively kept, shall be charged for such servant or servants; and in every such case, every such servant shall be deemed and construed to be exempted from the said duties during his, her, or their continuance in the same service; and also every servant, who shall come into the service of such master or mistress, in the room of such servant named therein, to serve in the same capacity during the year in which the duty shall be so charged; and no servant named in such list or lists, or any servant serving such master or mistress in any capacity mentioned in such list or lists, shall, during the year for which such duty shall be charged, be required for himself or herself to make any such return, or to pay the said duties, or either of them, nor be liable to any penalty by reason of not making any such return, or not paying the said duty.” “EXEMPTIONS from the said Duties. "I.-Any of the royal family, and any of the menial servants of his majesty or sny of the royal family." "II.-Any officer in actual employ in his majesty's navy, under the rank of commander; or any officer holding a commission in his majesty's navy under the said rask, who shall be employed on the establishment of the royal hospital at Greenwich; or any subaltern or non-commissioned officer or private man belonging to any regiment in the army, artillery, militia, division of marines, or corps of engineers; or any person enrolled and actually serving in any volunteer corps or body of men associated for the defence of any city, town, or place, and for maintaining public tranquillity and good order within the same, whether of infantry or cavalry, which now are or hereafter sha.? be raised; provided that every such person enrolled and serving as aforesaid, so claim |