INDEX.

[The Roman Numerals refer to the pages of the Introduction, the Arabic
Figures to the pages of the Act, or when preceded by s. to the Sections.]

ABATEMENT,

PAGE

in cases of Loss by Flood or Tempest. ss. 83, 84, 85 xxiv. 62, 63
Penalty for making false Claim in such Cases. s. 86

on Diminution of Income

63

101

101

xv. 25

on ceasing to exercise Trade or Profession; on Death, Bank-
ruptcy, Insolvency, or specific Loss.

S. 134

xvii. 35

AFFIDAVIT,

proceedings before Special Commissioners, except in certain
Cases, to be by. s. 23

17

46

on claiming Exemption in respect of Lands belonging to Hos-
pitals, &c. may be taken before any Commissioner. s. 61
on claiming Exemption from Duties under Schedule (C.) s. 98 74

AGENTS,

xv. 26

Non-residents to be charged in the Names of. s. 41 .. xv. 26, 32
for Residents to return Lists to charge Principals. s. 42
may retain Duties charged upon them. s. 44
to deliver Statements, &c. on behalf of incapacitated Parties
and of Non-residents. s. 53

Penalty for neglecting to deliver Lists, &c. s. 55
Duties of, as to Profits from Possessions in Ireland, or from
British or Foreign Possessions.
of Canals, Railways, Mines, &c. to be charged
of Partners not resident in Great Britain, to be charged
See also EXEMPTION; WITNESSES,

ss. 106, 108

27

32,86

33

86, 87

XV. xxvii. 37

.. xv.78

AGREEMENT for Payment of Rent, &c., without Deductions
for Duty, void. § 103

ALLOWANCES

PAGE

84

under Schedule (A.) for Tenths, &c., and Fees paid on Pre-
sentations.

s. 60

for Parochial Rates, &c. on Tithe Commutation Rent-
charges. s. 60

li

44

44

s. 61

lii

for Land Tax, Drainage Rate, &c. s. 60
to be by Deduction or Certificate, except in case of
Rent-charges
Mode of Proceeding to obtain, by Certificate. s. 61
in respect of Colleges or Halls in Universities.

ALUM MINES or WORKS, Duty on, how estimated and
charged. s. 60

ANNUITY

See COMPANIES.

payable by Her Majesty out of the Public Revenue ..
charged upon Land, Duty to be deducted on Payment

APPEALS

EEE

xxvii

against Assessments under Schedules (A.) and (B.), Notice
of Day of Hearing. s. 80

Valuations may be had in Cases of Dispute on.
against Continuance of Assessments after First Year.
if vexatious, Costs to be awarded on. s. 87
against Assessments under Schedule (D.) s. 118
Appellant to give Ten Days' Notice to Inspector. s. 118 xlv
Time for receiving. s. 118

General Notice to be given of Time limited for hearing. s. 119 xlv
Schedule to be returned by Appellants. s. 120

Appellants may be required to verify Statement or Schedule

may be made to Special Commissioners on giving due Notice
to Inspectors. s. 130

Cases may be referred to Commissioners of Stamps and
Taxes on Inspectors objecting to Decision at the Time
of such Appeal. s. 131

APPEALS (continued.)

on Claims of Exemption on account of Income being under
150l. to be determined by General Commissioners.

PAGE

s. 164 xlv

of duties to be levied in like Manner as the Duties of Assessed
Taxes. s. 140

of Persons quitting Office or dying

xlviii

104

110

127

129

130

of Duty, Re-assessment of Parish or Place for, on Neglect or
Failure of Collector.
s. 174
Penalty for not satisfying, before removing from one Parish
to another.
s. 177

if not levied, recoverable as Crown debts. S. 177

on other Profits arising from Lands not in Possession or

Occupation

xxvii. 37

on annual Value of Quarries, Mines, Iron Works, and
Concerns of a like nature

on Lands in same Occupation in different Parishes. s.60
on Houses under 10l. annual Value

to be made in Parish where Properties are situate, except
on Canals, Railways, &c., or on Manors extending into
different Parishes

38, 39
xxiii. 39

on Mines, to be made where situate, or where Produce

on Occupiers in respect of Rent payable to Landlords

on Mortgagees in possession

in case of Owners in Occupation dying

on Houses divided into distinct Properties

xxii. 41

xxii. 42

xxii. 42

43

43

ASSESSMENTS-(continued.)

under Schedule (B).

PAGE

to be made in addition to Assessment under Schedule (A.)
on the same Properties, except Dwelling-Houses, &c. 46, 47
on Nurseries, Market Gardens, and Hop Grounds. s. 63 xxi. 47,48
under Schedules (A.) and (B.)

to be charged on and paid by Occupiers
on change of Occupation

how to be estimated :—

xxii. 48

48

where Tenant's Rates are paid by Landlord or Rector,
&c. s. 63

where owner is also Occupier. s. 63

where Landlord's Rates are paid by Tenant. s. 63

where the Amount of Rent depends on the Price of Corn

where rent reserved in Corn or Grain. s. 63

where the Amount of Rent depends on the actual Pro
duce. s. 63

56

8558

51

63

on Houses unoccupied, to be discharged. s.70
when made, to be delivered to the Commissioners. s.74 xvii. 57
to be examined by Inspectors with the last Poor Rate
to remain in force for Three years. s. 87
how altered in Second and Third Years, if Party has been
under-rated, or omitted, or has improperly obtained an
Exemption, or been overcharged

See also ABATEMENT; APPEALS; ASSESSORS; DISTRESS;
HOUSES; LANDS.

under Schedule (C.)

Books of, to be made up by the Bank of England and South
Sea Companies, and National Debt Commissioners

on Annuities, &c. payable at the Bank of Ireland to Persons
not residing in Ireland
Monies received from, to be paid in to the Account of the
Receiver General of Stamps and Taxes at the Bank of
England. s. 94

on Annuities, &c. payable out of the public Revenue of any
Colony or Settlement. $.96

on Interest payable on Securities issued at the Exchequer or
other public office, and India Bonds.
As to Claims of Exemption from. s. 98

XXX.

74

To what Property or Profits the Duty extends, and by whom

..

Rules for charging, in cases of Trade

to be paid. s. 100

xxxi. 75

xxxii. 75

of Profits of uncertain annual Value not charged in Schedule
(A.). s. 100