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in the land-tax commissioners, and certain commissioners for special purposes (§ 4-8).

The various sources of income which are taxed are divided into five schedules.

Schedule A refers to lands, tenements, and all descriptions of heritable property, on the annual value of which a charge of 7d. per £1 is made in respect of the property. Ordinary heritable property is to this end estimated at the annual rack rent, if it is held on rack rent, on any term which has begun seven years before the year of assessment. If it has not been so let, the tax is assessed on the annual value. There are separate rules for estimating teinds, grassums, mines, quarries, and miscellaneous profits arising from, or works connected with land. There is a special remedy for decrease in value in the case of mines. In charging tenements which, as let either with or without land, are under £10 in yearly value, the assessment is in the first instance against the landlord.

Schedule B refers to farms, which are charged 24d. per £1 on the rent in respect of the occupancy. This is payable by the tenant, and is over and above the landlord's assessment under Schedule A. Gardens and nurseries are not inIcluded in this schedule.

Schedule C embraces holders of stock, from whom 7d. per £1 on the dividend is deducted when the dividend is paid. There is an exemption in favour of savings banks, friendly societies constituted under the acts, and establishments for charitable purposes. Claims of exemption under this schedule must be made at the head office of stamps and taxes in London.

Schedule D charges a duty of 7d. per £1 “ upon the annual profits or gains arising or accruing to any person residing in Great Britain from any kind of property whatever, whether situate in Great Britain or elsewhere," and " upon the annual profits or gains arising or accruing to any person residing in Great Britain from any profession, trade, employment, or vocation, whether the same shall be respectively carried on in Great Britain or elsewhere;" the schedule further includes all sources of income which do not come within the other schedules. This is the schedule to which professional incomes of all kinds belong, and the rules for obtaining returns and making the assessments are numerous and complex. The schedule does not embrace mining, quarrying, and other operations dependent on the possession of heritable property, which come within Schedule A. In the case of trades,

manufactures, &c., the charge is on a balance of profits on an average of three years. In the case of professions not involving trading operations, it is on the full amount of emolument within the preceding year.

Schedule E embraces the salaries of public officers, and all salaries or annuities paid out of the public revenue, on which 7d. per £1 is charged. The schedule applies to government officers, and to clergymen, officers of corporations, officers of joint stock companies, &c.

SECT. 2.-Special Regulations and Remedies.

Exemptions and Method of Relief to Persons charged.— Any person charged under the act (whether by assessment or by deductions from any payment made to him), whose total income is under £150, may obtain relief from the general commissioners, by repayment of the duties, excepting such as he may be entitled to charge against any other person. The claim is to be made before the commissioners where the claimant resides (§ 163). A person claiming exemption must, within the time for returning the lists and declarations (or within such farther time as the commissioners may for special cause allow), deliver to the assessor a statement of his claim, with a signed declaration, setting forth all the particular sources of his income with the particular amount of each, every sum of annual interest, or other payment by which his income is diminished, and any sum he may have retained, or be entitled to retain, from such payments on account of duty payable by him. The assessor is to transmit the notice, &c., to the commissioners, and if the inspector or surveyor do not object within forty days, the commissioners may allow the claim. When the assessment is in another district, the commissioners certify the exemption to the Stamps and Taxes. If the claim is objected to, it must be heard on appeal (§ 164). When any person thus found entitled to exemption, has had the duty deducted from any annuity, dividend, salary, or other payment, or has paid the duty, the commissioners are to certify the exemption to the head-office of Stamps and Taxes, from which an order for repayment by the receiver-general, or a collector, or a distributor of stamps, is sent to the party (§ 164). Any person making a fraudulent claim, or any false statement in connexion with it, forfeits £20, and treble the duty chargeable; any one aiding or abetting forfeits £50 (§ 166). In claims of exemption the income from lands, tenements, &c., is to be

rated according to the schedules, and the income from the occupation of lands, in terms of Schedule B, is to be taken at a third of the rent. Where the claimant is both proprietor and occupant, the third, as above, is to be added to the annual value, to make the united value from proprietorship and occupancy (§ 167). Partners, whether in farms or trading concerns, may claim exemption on their respective incomes. No such separation is to be made, however, where lands are let or sublet without the lessor relinquishing possession (§ 168). Every claim is to be made to the commissioners of the district where the claimant resides, whether he be charged there or not, unless where his whole income arises from an office or pension, as to which he is chargeable by official commissioners (§ 169). Guardians, trustees, agents, &c., may act for parties who cannot conveniently attend (§ 170).

Double Assessment.-Any party twice assessed, through any error or mistake, may apply to the commissioners of the division where the erroneous assessment is made, who, having a certificate from the commissioners by whom the right assessment is made, or other evidence before them, may give relief (§ 171).

Times of Payment.-The tax is payable half-yearly; on or before 20th March, and on or before 20th September (§ 176).

Annuities. In the case of annuities, whether they be payable out of profits or any other fund, the person paying is liable as if there were no annuity, on his full income, and is to deduct the proportion of duty from the annuity. When, from the circumstances of the fund arising abroad, or otherwise, there is no duty paid, and consequently no deduction, the annuity becomes chargeable under Schedule D as for "profits of an uncertain annual value" (§ 102).

Enforcing Deductions.-A creditor refusing to allow deduction on interest, forfeits treble the principal debt. Any one receiving rent, or a charge on land, or an annuity on property or official income, and refusing to allow the deduction of any income tax that may have been paid on it, forfeits £50; and all agreements to pay in full, and not deduct the duty, are void (§ 103). Where interest or annuity is payable out of the gains charged in Schedule D, the commissioners on application grant a certificate of the payment of the tax, to authorize the corresponding deduction from the annuity, &c. No certificate is required in the case of real property, or of any office of employment or profit (§ 104). Where the annuity

goes for charitable purposes the deduction is repayable by order of the commissioners (§ 105).

Place of Charging.-Every householder (not engaged in trade or profession) is charged to Schedule D, by the commissioners of the place of his abode; and every trading and professional person is to be charged where he exercises his trade or profession. Where there is more than one concern, a separate charge applies to each, unless where it is intended to pit the loss from the one against the gain from the other. Persons who are neither householders nor engaged in trade, &c., are charged where they ordinarily reside. Each person must deliver with his list a declaration stating where he is chargeable, and whether he is engaged in any trade, profession, &c., and where it is exercised. In manufactures, the assessment is at the place of manufacture, not that of sale. Where a person not engaged in trade or profession has two places of residence, he is charged at that one in which he resided at the time of beginning to execute the act, or in which he shall first come ordinarily to reside," after having given the general notices. Incomes arising in Ireland payable to people in this country, may be assessed where the persons reside (§ 106). There are special provisions for assessing income derived from foreign or colonial property or securities, at certain of the great trading ports, of which Glasgow is the only one in Scotland (§ 108). Where a person has two residences, or carries on trade in a different place from his residence, he must, if the commissioners require it, make separate returns, being only liable to one assessment. Statements under Schedule D may be sealed up, if superscribed with the name and the place of abode or of business, of the person making the return (§ 110). By the supplementary act 6 & 7 Vict. c. 24, §§ 7, 8, in case of double charges, the Commissioners of Stamps and Taxes are to give relief, and fix the place of charge.

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Appeal. When the assessments under A and B are verified, the commissioners are to direct notices, in the way deemed most expedient, fourteen days beforehand, of the day of appeal. The notice may be general, or special to individuals assessed (§ 80). Persons aggrieved, on ten days' notice in writing to the inspector or surveyor, may appeal to the general commissioners of the district where they are charged. Notice of the day of hearing is to be given to the appellants. No appeals can be received after the time limited by the commissioners, except on the ground of diminution of income. The commissioners may give farther time in cases of absence,

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sickness, or other reasonable cause" (§ 118). The commissioners must cause a notice to be put up in their office, and on the church-door, limiting the time for hearing the appeals (§ 119). On receiving notice of appeal, or allowing the objection of the inspector to the amount of assessment, the commissioners may require a schedule of particulars from the party. Where the party has removed, or cannot be found, a precept calling for the return, affixed to the church-door, is binding on him (§ 120). The inspector or surveyor may state objections to the schedule, sending a sealed notice to the party before the appeal is heard (§ 121). The party may be summoned to verify his statement on oath, and may be allowed to amend it before making oath (§ 122). commissioners, when dissatisfied with any assessment, may demand answers to queries in writing. The party, instead of writing the answers, may tender himself for examination, and have his statement taken down (§ 123). The person may be required to verify his answers or deposition on oath (§ 124). The commissioners may summon persons to appear as witnesses, provided they be not the clerk, agent, or servant of the party, persons in these capacities being only examinable in the same manner as parties. A person neglecting to attend, or refusing to give evidence, incurs a penalty not exceeding £20 (§ 125). The commissioners may assess on the schedule, or otherwise, as may seem just. Where the party neglects or refuses to return the schedule, or to make answers to the inquiries, &c. as above, the commissioners are to make a conclusive assessment on the facts before them (§ 126). When in the final assessment an increase is made in the sum returned in the schedule, or when at any time it is discovered that an increase ought to be made on an assessment, the party may be charged in a penalty not exceeding treble the amount of increased duty, unless it be made clear that the omission did not proceed from design or gross neglect (§ 127). Any person failing to deliver a schedule when required, or to appear and verify it, forfeits £20, and treble the duty (§ 128). A person who has made a mistake may send in an amendment to his schedule, and the penalty may be saved by sending in the schedule before proceedings are commenced on the default. The commissioners may stay proceedings against a party omitting to return a schedule, if it be shown that he has acted bona fide, and explanations may be received, and time given, where there is a good excuse for imperfections in a schedule (§ 129). A person charged under Schedule D may,

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