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2016

A

B I L L

TO

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.]

W

Assessed

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.

A

same

same are hereby repealed, save and except as to all Arrears of the
said Duties, or any of them, and 'as to all Assessments thereof made
or which ought to be made for any Year prior to the Year com-
mencing from and after the said Fifth Day of April One thousand
eight hundred and fifty-four, and as to any Penalties incurred in 5
relation to the said Duties or any of them, all which said Arrears,
Duties, Assessments, and Penalties shall and may respectively be
recovered, levied, and applied in the same Manner as if this Act had
not been passed.

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 In lieu of the Duties so repealed by this Act, there shall be 10 sessed Taxes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
granted in
lieu of Duties Majesty, Her Heirs and Successors, in and throughout Great Britain,
repealed.

for or in respect of Male Servants, Carriages, Horses, Mules, Dogs,
Hair Powder, and Armorial Bearings or Ensigns respectively, the
several Duties of Assessed Taxes described or mentioned and set 15
forth in the several Schedules to this Act annexed marked respec-
tively (C.), (D.), (E.), G.), (I.), and (K.), subject only to the
Exemptions contained in the said Schedules respectively, and in the
Schedule marked (M.) also annexed to this Act, which said several
Schedules, and the Duties therein set forth, and the Rules, Regu- 20
lations, and Exemptions therein contained in relation to the said
Duties, shall be deemed and construed to be a Part of this Act,
and as if the same were incorporated therewith under a special
Enactment.

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i

Duties to be III. The Duties granted by this Act shall be under the Direction 25
under the
Management

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-
to be assessed lations, Directions, Penalties, Clauses, Matters, and Things contained 30
under the
Provisions in or enacted by the said Acts respectively, and not expressly
of the Acts repealed by this Act, shall, in all Cases not expressly provided for by
relating to
Assessed this Act or the several Schedules hereto annexed, and so far as the
Taxes.

same are not superseded by and are consistent with the express
Provisions of this Act and of the said Schedules, be duly observed, 35
applied, practised, and put in execution for assessing, raising, levying,
collecting, receiving, accounting for, and securing the said Duties
hereby granted, and otherwise relating thereto, as fully and effectually,
to all Intents and Purposes, as if the same Powers, Authorities, Rules,
Regulations, Directions, Penalties, Clauses, Matters, and Things were 40
particularly repeated and re-enacted in the Body of this Act with
reference to the said Duties hereby granted.

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IV. Pro

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.

8. 36.

V. Provided, That no Person retaining or employing any Servant, Persons or keeping or using any Carriage, or any Horse or Mule, after the

keeping or

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.

tice.

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

fifty-four, he shall not be chargeable in the Assessment of the said
Duties for the Year commencing from the said last-mentioned Day
for such increased Portion of his Establishment respecting which he
shall have given such Notice of his Intention to discontinue, and
which he shall actually have discontinued as aforesaid.

5

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
the Duties payable under the several Schedules (C.) (D.) and (F.) 10
respectively, by any Person who may be licensed to let Horses for
Hire by or under the Authority of the Commissioners of Inland
Revenue, in pursuance of any Act passed in that Behalf in this present
Session of Parliament, shall commence and take effect from and after
the Tenth Day of October One thousand eight hundred and fifty-three, 15
and in all other Cases this Act and the said Duties hereby granted
shall commence and take effect from and after the Fifth Day of April
One thousand eight hundred and fifty-four.

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SCHEDULES to which this Act refers.

SCHEDULE (C.)

A SCHEDULE of the Duties payable annually for every MALE

SERVANT retained or employed in any of the several Capacities herein mentioned.

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For every such Servant of the Age of Eighteen Years or

upwards And for every such Servant under the Age of Eighteen

Years

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

Servant

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