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B I L L
Repeal certain Duties of Assessed Taxes, and to
grant other Duties of the same Description.
[Note.—The Words and Figures printed in Italics are proposed to be
inserted in Committee.]
HEREAS it is expedient to repeal the several Duties of
Assessed Taxes herein-after described or mentioned, and
to grant other Duties of the like Description in lieu thereof: Be it therefore enacted by the Queen's most Excellent 5 Majesty, by and with the Advice and Consent of the Lords
Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows :
I. From and after the Commencement of this Act, the several Certain Duties of Assessed Taxes now payable in Great Britain under or by Duties of 10 virtue of any Act or Acts now in force, for or in respect of Male Taxes re
Servants, Carriages, Horses, Mules, Dogs, Hair Powder, and pealed. Armorial Bearings or Ensigns respectively, and also all the Provisions, Rules, and Regulations relating to such Duties con
tained in the several Schedules marked respectively (C.), (D.), 15 (E.), (F.), (G.), (I.), (K.), and (M.), annexed to an Act passed
in the Forty-eighth Year of the Reign of King George the Third, Chapter Fifty-five, and the several Schedules marked respectively (C.), (D.), (E.), (F.), (G.), and (M.), annexed to an Act passed in
the Fifty-second Year of the said King's Reign, Chapter Ninety20 three, shall respectively cease and determine, and shall be and the 637.
same are hereby repealed, save and except as to all Arrears of the
Duties of As- II. In lieu of the Duties so repealed by this Act, there shall be 10 sessed Taxes
assessed, raised, levied, and paid unto and for the Use of Her
for or in respect of Male Servants, Carriages, Horses, Mules, Dogs,
Duties to be III. The Duties granted by this Act shall be under the Direction 25
and Management of the Commissioners of Inland Revenue, and shall of Commis- be assessed, raised, levied, paid, and accounted for under the Regusioners of
lations and Provisions of the several Acts in force in relation to the Inland Revenue, and
Duties of Assessed Taxes; and all Powers, Authorities, Rules, Regu-
same are not superseded by and are consistent with the express
IV. Provided, That no Exemption from the Duties granted by this No ExempAct, except such Exemptions as are expressly contained in and given tion, except by this Act or the respective Schedules hereto annexed, shall be tained in this granted or allowed ; and every Exemption given by this Act or the Act, to be
allowed. 5 said respective Schedules shall be duly returned, together with a
Exemptions Declaration of the Cause thereof, by the Person claiming the same, in to be rethe Manner directed by the Thirty-sixth Section of the Act passed turned and in the Forty-third Year of the Reign of King George the Third, direeted by
Chapter One hundred and sixty-one, or in default thereof such 436.3.c.161. 10 Exemption shall not be allowed.
V. Provided, That no Person retaining or employing any Servant, Persons or keeping or using any Carriage, or any Horse or Mule, after the
using Articles Fifth Day of April One thousand eight hundred and fifty-three, in exempted respect of which Servant, Carriage, Horse, or Mule Exemption from under ex
isting Acts 15 the Daties of Assessed Taxes is granted by any Act in force imme- not liable
diately before the passing of this Act, shall be liable to be assessed to be assessed or charged with the Duties granted by this Act in respect of Act for the such Servant, Carriage, Horse, or Mule for the Year commencing Year 1854,
from the Fifth Day of April One thousand eight hundred and fifty- to keep of 20 four, provided such Person shall not retain or employ such Servant, use such
or keep or use such Carriage, Horse, or Mule, at any Time after before a certhe Tenth Day of October One thousand eight hundred and fifty- tain Period. three.
VI. Nothing in this Act contained shall be deemed or construed This Act 25 to annul or affect any Contract of Composition for the Duties of not to annul
Assessed Taxes made under the Provisions of the Acts in that Behalf, Composition, and which shall be in force at the Time of the passing of this Act, but Persons but every
such Contract shall continue in force until the Expiration compounded of the Term for which the same was made, as if this Act had not may deter
mine such 30 been passed : Provided always, that it shall be lawful for any Person Contracts, on
who has entered into Composition for the said Duties by any such giving NoContract as aforesaid, if he shall think fit, to determine the same on the Fifth Day of April One thousand eight hundred and fifty-four, by
giving Notice in Writing, signed by him, of his Intention so to deter35 mine such Contract, to the Surveyor of Taxes for the District in
which he shall reside, on or before the Tenth Day of October One thousand eight hundred and fifty-three; and if such Person shall at the same Time and in the like Manner give Notice to the said Sur
veyor of his Intention to discontinue the Use of any increased 40 Establishment, or any Part thereof, not included in such Composition,
and shall actually cease to keep the same One Calendar Month before the said Fifth Day of April One thousand eight hundred and 637.
fifty-four, he shall not be chargeable in the Assessment of the said
The Word VII. In construing this Act and the Schedules hereto annexed " Horse" to respectively the Term “ Horse” shall be construed and deemed to or Gelding. mean and include a Mare or Gelding as well as a Horse.
Commencement of this Act.
VIII. This Act and the Duties hereby granted, so far as relates to
SCHEDULES to which this Act refers.
A SCHEDULE of the Duties payable annually for every MALE
SERVANT retained or employed in any of the several Capacities herein mentioned.
For every such Servant of the Age of Eighteen Years or
upwards And for every such Servant under the Age of Eighteen
0 10 6
Rules for charging the said DUTIES. 1. The said Duties to be paid by the Master of such Servant, and to extend to and be payable for every Male Servant retained or employed in any of the following Capacities ; (that is to say,) Maitre d'Hotel, House Steward, Master of the Horse, Groom of the Chamber, Valet de Chambre, Butler, Under Butler, Clerk of the Kitchen, Confectioner, Cook, House Porter, Footman, Running Footman, Coachman, Groom, Postilion, Stable Boy, or Helper in the Stables of the Master, Gardener, Park-keeper, Gamekeeper, Huntsman, Whipperin, or by whatever Name or Names Male Servants really acting in any of the said Capacities shall be called, or whether such Male Servants shall have been retained or employed in one or more of the said Capacities, and to every such Servant let to Hire with any Carriage or Horses, and shall be charged upon the greatest Number of Servants which the said Master shall have kept at One Time in the course of the preceding Year in any of the Capacities before mentioned ; provided that where any such Servant shall be let to Hire with any Carriage or Horses for One Year or any longer Period, the said Duties shall be charged upon the Person hiring such Servant, and in any other Case (except where Exemption is herein-after granted) the said Duties shall be charged upon the Person letting such Servant to Hire ; provided that if the Person hiring any such 637. B