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Assessment of

1846.

Taxes for the Year commencing from the Fifth Day of April ments may One thousand eight hundred and forty-six than the Amount of compound de Duty compounded for, and shall by reason thereof be desirous of novo on the waiving the said Composition, and of compounding de novo, it shall be lawful for him so to do, upon giving Notice in Writing of such his Intention to the Surveyor of Taxes for the District in which such Person shall reside, on or before the said Fifth Day of April One thousand eight hundred and forty-six, and annexing to such Notice a full, true, and complete Return or List of the greatest Number of Articles chargeable with Duty kept and retained or employed by such Person after the Fifth Day of April One thousand eight hundred and forty-five, so that an Assessment may be duly made for the Year to commence from the Fifth Day of April One thousand eight hundred and forty-six on all the Articles chargeable for that Year; and it shall be lawful for the Commissioners to enter into Composition de novo with the Person giving the Notice aforesaid, upon the Amount of such Assessment as aforesaid, with the additional Duty chargeable thereon under this Act, as if such Person had not compounded under the said former Acts.

Persons who keep taxable Auded in a

Articles not in

renewed Con

X. And be it enacted, That where any Person who hath compounded under the said former Acts, and shall renew such Composition under this Act, shall have kept or employed or used any taxable Articles of a Description allowed to be compounded for under this Act, but of a different Description from those included tract of Comin such his former Composition, and for which Articles he is or position may will be liable to be assessed for the Year ending the Fifth Day of compound for April One thousand eight hundred and forty-six, it shall be lawful the same by a for such Person, upon being duly assessed for such Articles not included in the renewed Composition, to compound for the same by a separate and distinct Contract, on the same Terms and in the like Manner as any Person who hath not compounded under the said former Acts may enter into an original Contract of Compo

sition under this Act.

separate Con

tract.

Establishments,

XI. And be it enacted, That every Person entering into or Compounders renewing any Composition under this Act shall be entitled to the entitled to the like Privileges of setting up or retaining, and keeping, using, or like Privileges employing any additional Articles of the same Description, and of increasing chargeable under the same Schedule and Number of the Schedule, &c. as under or with the same or a lower Rate of Duty as the Articles com- former Acts. pounded for composing his Establishment, and to and for his own Use but not otherwise, as the Persons compounding under the said former Acts are now by Law entitled to, and shall be exempt from all Assessments on such additional Articles of his Establishment during the Term mentioned in such Composition, save Exceptions as and except that no Person who shall compound or any Composition under this Act for any Dog chargeable with Descriptions a less Rate of Duty than Fourteen Shillings shall be entitled to keep free of Duty any Hound, Pointer, Setting Dog, Spaniel, Terrier, or Lurcher; nor shall any Person who shall have compounded for any Dog or Dogs other than Hounds, and not for any Hound, keep free of Duty any Hound; nor shall any Person who shall have compounded for any less Number of Hounds than

8&9 VICT.

Dd

renew to certain

Ten

of Dogs.

Persons compounding for Servants, Carriages, and Horses at the

higher Rates of Duty entitled to keep free of Duty Servants, Carriages, and Horses chargeable at lower Rates.

Persons assessed or having compounded for a Carriage of Duty entitled to substitute for

at a lower Rate

Ten keep free of Duty any additional Number of Hounds; neithe 1 shall any Person keep free of Duty any Greyhound, unless he shall have compounded for a Greyhound; in all which excepte Cases, as well as in all Cases where Articles of any Description excluded from Composition by this Act shall be kept, retained employed, or used, Assessments and further or increased Charge: shall be made; and the Penalties which may be incurred under any of the Acts relating to Assessed Taxes shall and may be sued for, prosecuted, and recovered according to the Provisions of the said several Acts as fully and effectually as if no Composition had been made or renewed under this Act.

XII. And be it enacted, That it shall be lawful for every Person who shall enter into or renew any Composition under this Act in respect of any Male Person employed in any of the Capacities described in and chargeable with Duty under the said Schedule marked (C.) No. 1. of the said respective Acts of the Forty-eighth and Fifty-second Years of King George the Third to retain, keep, and employ free of Duty any other Male Person or Number of Male Persons employed in the same Capacity, or in any other Capacity chargeable with the same or any lower Rate of Duty, and allowed by this Act to be compounded for; and it shall be lawful for every Person who shall enter into or renew any Composition as aforesaid in respect of any Carriage of whatever Description chargeable with Duty, and allowed by this Act to be compounded for, to set up, keep, and use free of Duty any other Carriage or Number of Carriages of the same Description, or of any other Description chargeable with the same or a lower Rate of Duty, and allowed to be compounded for as aforesaid; and it shall also be lawful for every Person who shall enter into or renew any Composition as aforesaid in respect of any Horse chargeable with Duty under the Schedule marked (E.) No. 1. of the said respective Acts to keep and use free of Duty any additional Number of Horses chargeable with Duty under the same Schedule, or any Horse or Horses chargeable with any lower Rate of Duty, and allowed to be compounded for as aforesaid.

XIII. And be it enacted, That where any Person intending to compound under this Act is or shall be assessed for the Year ending on the Fifth Day of April One thousand eight hundred and forty-six in respect of any Carriage with Four Wheels, and drawn by One Horse only, or any Carriage of whatever Description chargeable with the same Rate of Duty as the last-mentioned it in their Com- Carriage or a lower Rate, and also where any Person intending position Con. to renew any Contract of Composition now in force hath by such tract a Carriage Contract compounded for any such Carriage as aforesaid, and at a higher where any such Person in either of the Cases aforesaid, after the Rate. Fifth Day of April One thousand eight hundred and forty-five, shall have set up, kept, or used, or shall intend to set up, keep, or use, any Carriage chargeable with a higher Rate of Duty than that for which he shall have been so assessed or hath compounded as aforesaid, it shall be lawful for him, if he shall think fit, compound or to renew his Composition under this Act for Carriage at such higher Rate, upon giving Notice thereof in

13

Writing

chargeable at a

Writing to the Surveyor of the Division in which he shall reside within the Time herein limited for giving Notice of Intention to compound, and thereupon such Carriage at the higher Rate of Duty shall be substituted in the Contract to be entered into under this Act for the making or Renewal of such Composition for and in lieu of One such Carriage at the lower Rate; and where any Persons having Person who shall have entered into any Contract for the making compounded or Renewal of any Composition under this Act in respect of any at a lower for a Carriage Carriage with Four Wheels, and drawn by One Horse only, or Rate of Duty any Carriage of whatever Description chargeable with the same entitled to set Rate of Duty as such last-mentioned Carriage or a lower Rate, up under their and such Person at any Time after the entering into such Contract Composition a shall be desirous of setting up and keeping under such Compo- Carriage sition any Carriage chargeable with a higher Rate of Duty, such higher Rate, Person shall give Notice thereof to the Surveyor of the Division on Payment of in which he shall reside One Calendar Month at least before the Difference setting up or keeping or using such Carriage chargeable with of Duty. the higher Rate of Duty; and the said Surveyor shall transmit such Notice to the Clerk of the Commissioners acting for the said Division, and such Clerk shall cause to be endorsed upon each Part of the Contract of Composition, and to be signed by Two of the said Commissioners, a Certificate of such Notice, and of the additional Duty to be paid on such Contract in that Behalf; (that is to say,) there shall be payable thereon annually, during the Remainder of the Term of Composition, the Difference between the Rate of Duty chargeable on one such Carriage which shall have been compounded for as aforesaid and the Rate of Duty chargeable on the Carriage intended to be set up, kept, and used as aforesaid, together with the several additional Per-centage Rates of Duty payable under the said Contract, to be computed upon such Difference; and such additional Duties shall be payable for the whole Year, commencing from the Fifth Day of April next preceding the Date of such endorsed Certificate, and shall be paid during all the Remainder of the Term of Composition by half-yearly Instalments, and be collected, levied, and recovered in like Manner as if the same had been comprised in the Body of the said Contract; and after such Notice, and the Endorsement of such Certificate as aforesaid, it shall be lawful for the Person compounding as aforesaid to set up, keep, and use any such Carriage as aforesaid, with the like Privileges and Immunities during the Remainder of the said Term as he would have been entitled to if he had originally compounded in respect of such Carriage chargeable at the higher Rate of Duty.

afterwards suc

XIV. And be it enacted, That every Composition entered into Compositions or renewed under this Act with any Person herein-after described with Persons shall cease and determine at the respective Times herein-after ceeding to Es mentioned; (that is to say,) if any Person who shall compound tates on the or renew any Composition under this Act shall afterwards come Death of any into possession of any Estate, Real or Personal, or become entitled Person, or on to the Rents or Profits of any Estate, Real or Personal, upon the Marriage, and Death of any Person, whether by Descent, Devise, Bequest, Gift, increasing their or Settlement, or under the Statute for the Distribution of Estates beyond a cerof Intestates, and shall thereupon or afterwards begin to keep any tain Extent, to greater

Dd 2

Establishments

cease, with

Power to compound de novo.

Composition
Contracts of

greater Number of Servants, Carriages, Horses, or other taxab Articles of the Description comprised in such Compositio whereby the Establishment of the Person compounding shall increased, so that the Duties which would be chargeable there under an Assessment, if no such Composition had been mad would exceed by One Fourth or more the Amount of the Duti payable under such Composition, then and in every such Ca the Composition entered into or renewed under this Act by an such Person herein-before described shall cease and determine of the Fifth Day of April next after any such Increase of Estab lishment shall take place; and if any Person shall intermarr after entering into or renewing any Composition under this Ac and shall by such Marriage come into the Possession or to th Use or Enjoyment of the Rents or Profits of any Estate, Real Personal, belonging to his Wife before Marriage, whether up such Marriage the Husband shall acquire any Interest in Law o Equity in such Estate or not, or whether the said Estate sha remain in or be vested to the sole Use of the Wife or not, i case the Husband shall, upon or after such Marriage, retain keep any Servants, Carriages, Horses, or other Articles of th Description aforesaid kept by or belonging to his Wife befor Marriage, or in case the Wife shall, after such Marriage, reta her former Establishment or any Part thereof, or in case th Husband or Wife shall, upon or after such Marriage, begin t keep any other Servants, Carriages, Horses, or other Articles of the Description aforesaid, in lieu of the like Articles of the Estab lishment of the Wife before Marriage, so that the Husband, if n Composition had been entered into, would have been assessabla. to an Amount of Duty exceeding by One Fourth the Amount of the Duties payable under such Composition, then and in such Case the Composition entered into or renewed under this Act by any such Person so intermarrying as aforesaid shall cease and determine on the Fifth Day of April next after such Marriage sha take place, or such increased Establishment shall begin to be kept: Provided always, that in all the several Cases in which the Composition is determined and made to cease by this Act for any of the respective Causes aforesaid it shall be lawful for every such Person as aforesaid, after he shall have made a bond f Return of the greatest Number of Servants, Carriages, Horse and other Articles for which he shall be chargeable with a Duty of Assessed Taxes, in order to an Assessment thereon for the Year commencing on the Sixth Day of April next after the Determination of such Composition, and upon being duly assessed for that Year, to compound de novo for the Remainder of the Term limited by this Act then to come and unexpired on the Amount so assessed on him in respect of such of the said Articles as are allowed to be compounded for under this Act, together with the additional Duty chargeable thereon under this Act, and as such Person had not before compounded.

XV. And be it enacted, That no Contract of Composition shall be entered into or renewed under this Act with any married married Women Woman, and that every such Contract which shall be entered into or renewed with any unmarried Woman who shall afterwards

to cease.

marry

it

marry shall cease and determine on the Fifth Day of April next after her Marriage.

Execution of

XVI. And be it enacted, That the several Persons who for the Commissioners Time being shall be Commissioners for putting in execution and Officers the Acts relating to Assessed Taxes shall be Commissioners for acting in the putting in execution this Act, and the Powers herein contained the Acts relator referred to, in all and every the respective Counties, Ridings, ing to Assessed Divisions, Shires, and Stewartries, Cities, Boroughs, Cinque Ports, Taxes to exeTowns, and Places in Great Britain; and the several Assessors, cute this Act. Collectors, Surveyors, Inspectors, and other Officers for the Time being appointed or to be appointed to put in execution the said Acts shall respectively be Assessors, Collectors, Surveyors, Inspectors, and Officers 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 respective Commissioners and other Persons authorized by the said former Acts to contract and agree for Compositions for Assessed Taxes, or to do or perform any other Matter or Thing for carrying the said Acts into execution, shall respectively contract and agree for the Compositions to be entered into or renewed under this Act, and shall do and perform all such other Matters and Things as are required to be done and performed in the Execution of this Act within the Limits of their respective Jurisdictions; and all Powers, Autho- Powers and rities, Rules, Regulations, Directions, Clauses, Penalties, Matters, Provisions of former Acts to and Things contained in any former Act or Acts relating to remain and to Assessed Taxes or to Compositions for Assessed Taxes, and now be applied to in force, shall severally and respectively be construed and deemed the Composito apply to the Compositions to be made and renewed respec- tions under this tively under this Act, and shall, so far as the same shall be con- Act. sistent with and shall not be superseded by the express Provisions of this Act, be observed, applied, enforced, and put in execution with relation to the Compositions to be made and renewed respectively under this Act, and for the raising, levying, paying, and accounting for the Monies to arise under this Act, and for the Prevention and Punishment of Fraud, Imposition, and Evasion in relation thereto, as fully and effectually to all Intents and Purposes as if such Powers, Authorities, Rules, Regulations, Directions, Clauses, Penalties, Matters, and Things had been herein repeated and specially enacted with reference to the Compositions respectively to be made and renewed under this Act.

XVII. And be it enacted, That every Person intending to com- Persons intendpound under this Act shall, on or before the Fifth Day of April ing to comOne thousand eight hundred and forty-six in England, and on Pound or to or before the Term of Whitsunday in the same Year in Scotland, renew any Composition to give deliver or cause to be delivered, free of Charge, to the Surveyor Notice thereof, of Taxes for the Division in which such Person shall reside, together with a Notice in Writing in such Form as shall be provided by the a Statement of Commissioners of Stamps and Taxes in that Behalf, declaring the the Articles of Intention of such Person to compound, which Notice shall be Composition. signed by such Person (or by some authorized Agent on his Behalf residing in such Division, and whose Place of Residence shall be specified in such Notice) in the Presence of one of the

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