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JUSTICE OF THE PEACE
THE TWENTY-NINTH EDITION,
CORRECTED AND GREATLY ENLARGED,
CASES & STATUTES TO 7 & 8 VICT., INCLUSIVE,
A New Collection of Precedents.
THE TITLE "POOR"
BY MR. COMMISSIONER BERE,
OF THE EXETER DISTRICT COURT OF BANKRUPTCY ;
THE REST OF THE WORK
BY THOMAS CHITTY, Esq.,
OF THE INNER TEMPLE.
IN SIX VOLUMES.
SWEET; MAXWELL & SON; AND STEVENS' & NORTON,
HODGES & SMITH, GRAFTON STREET, DUBLIN.
JUSTICE OF THE PEACE
Taxes, Assessed, &c.
A TAX may be defined to be a certain aid, subsidy, or supply, granted Tax what. by the Commons in parliament assembled, and confirmed by act of parliament, constituting the Queen's extraordinary revenue, and paid yearly towards the expenses of government.
The origin of taxes is stated in 1 Bla. Com. 324.
The taxes now levied on the subject are applicable to the purpose of What taxes are supplying the public expenses, resulting from the support of the navy, the now levied. army, the interest of the national debt, and the annual expenses of the government. These taxes, in the accounts annually laid before parliament, under the act 42 Geo. III. c. 70, are distinguished under the two heads of ordinary revenues and extraordinary resources. The ordinary revenues are either annual or permanent. The permanent ordinary taxes now levied are the customs, excise, stamps, land tax, assessed taxes, postage duties, and other articles of trifling amount, such as licences to hawkers, hackney coaches, pawnbrokers, &c.; a considerable annual revenue is also derived from the Post-office. As one of the extraordinary resources, a tax on income, or the profits of property, has frequently been imposed. It was first introduced under the title of a tax on income, and regulated by the 38 Geo. III. c. 16; 39 Geo. III. c. 13; 39 & 40 Geo. III. c. 49. Afterwards as a contribution on the profits of property, under the 43 Geo. III. c. 42 ; 43 Geo. III. c. 122; 45 Geo. III. c. 15; 46 Geo. III. c. 65; and now, until the sixth of April, 1845, by the 5 & 6 Vict. c. 35. Under these acts, prior to the 5 & 6 Vict., it was at first 5 per cent. and afterwards increased to 64, and then to 10 per cent., or 2s. in the pound.
In the preceding parts of this work, the taxes called duties of Excise and Customs, Land-Tax, Stage Coach Duty, Post-Horse Duty, Hawkers' Licences, and Stamp Duties, have already been considered. Under the above head of Taxes, the other branches of revenue principally denominated Assessed Taxes are considered, together with the provisions relative to the commissioners of the affairs of taxes and their inferior officers, and the regulations affecting the assessment, raising, levying, and paying these taxes, and the acts relating to compositions for taxes.
Assessed Taxes now consist of the duties on Windows or lights, on Ser- of what duties vants, Carriages, Horses, Mules, and Dogs, Armorial Bearings, Game the assessed Certificates, and other the duties transferred to the commissioners for the affairs of taxes.