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12. Any Person for any Horse which shall not at any Time whatever have been used for any Purpose of Labour or otherwise.

13. Any effective Officer commanding a Volunteer Corps claiming and returning his Exemption for not more than Two Horses kept for Her Majesty's Service in such Corps.

14. Any Field Officer, not being Commandant, and any Adjutant of any Volunteer Corps, and any Person serving in any Corps of Yeomanry, Volunteer Cavalry, or providing a Horse for any other Person serving in any such Corps, who shall be returned in the Manner required by Law as effective, and as having used any Horse for such Service on the several Days of Muster and Exercise of such Corps ; provided in every such last-mentioned Case a Certificate shall be delivered of such effective Service in the Manner required by the Eleventh Section of an Act passed in the Forty-fourth Year of the Reign of King George the Third, Chapter Fifty-four.

15. Any Officer belonging, attached to, and serving in any of Her Majesty's Forces, in respect of any Horse or Horses bona fide kept and used by him in the Public Service, shall be relieved from the Duty thereon to such Amount as would be allowed and reimbursed to such Officer out of the Public Revenue by the Rules of the Service if such Officer were assessed for and paid the same.

16. Any Non-commissioned Officer or Private of the Regiments of Cavalry or in the Artillery for any Horse used in Her Majesty's Service.

17. Any Field Officer, Adjutant, or Surgeon of a Regiment of Militia who shall be returned in the Manner required by Law as effective, and as having used any Horse for the Militia on the several Days when the Militia was called out for Training and Exercise; provided in every Case the Exemption shall be supported by a Certificate, to be delivered between the Fifth Day of April and the First Day of May in each succeeding Year to any Surveyor or Inspector of Taxes of the District wherein such Corps shall be enrolled, in the following Form : I, Commanding Officer of the

Regiment . of Militia, do hereby certify, That the several Persons herein named • and described were respectively Field Officers, Adjutant, and Surgeon

already commissioned and serving in the said Corps as effective • Members thereof, and that they each kept One Horse for the Service

of the Militia, in the Year ended the Fifth Day of April 18 ..

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840.

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SCHEDULE (G.)
A Schedule of the Duties payable annually on DOGS.

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For every Dog, of whatever Description or Denomina

tion the same may be

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Provided always, that no Person shall be chargeable with Duty to any greater Amount than 391. 12s. for any Number of Hounds, or 91. for any Number of Greyhounds, kept by him in any Year.

EXEMPTIONS. 1. Any Dog belonging to Her Majesty or any of the Royal Family.

2. Any Person on the Books of any Parish or Union in England as receiving Parochial Relief, and any Person in Scotland who shall be poor and indigent, and who shall produce to the Commissioners such Certificate of his Poverty as is mentioned in the Thirteenth Section of the Act passed in the Forty-third Year of the Reign of King George the Third, Chapter One hundred and sixty-one, shall be discharged from Assessment for One Dog, such Person having One Dog and no more, the same not being a Greyhound, Hound, Pointer, Setting Dog, Spaniel, Lurcher, or Terrier.

3. Any Person in respect of a Dog or Whelp which at the Time of returning the List of Dogs as required by the Acts in that Behalf shall not actually be of the Age of Six Calendar Months.

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4. Any Person in respect of any Dog bonâ fide and wholly kept and used in the Care of Sheep or Cattle; provided no such Dog shall be a Greyhound, Hound, Pointer, Setting Dog, Spaniel, Lurcher, or Terrier.

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SCHEDULE (1.) A SCHEDULE of the DUTIES payable annually by Persons in respect of

HAIR POWDER used or worn by them.

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By every Person who shall have used or worn any Hair

Powder

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Rules for charging the said Duties. 1. The said Rate or Duty to extend to every Sort or Composition of Powder used or worn by any Person as an Article of or in or about his or her Dress, by whatever Name the same shall be distinguished, and to be assessed upon and paid by the Person having used or worn the same within the Year preceding the Term for which the Assessment ought to be made, except as herein-after mentioned.

2. The Master of any Servant who shall have declared his Intention to pay the Duty which may be charged or chargeable as aforesaid in respect of such Servant, and shall in a List returned by him have given a true Account of all the Servants by him kept in respect of whom such Duty shall be payable, setting forth the several Capacities in which such Servants are respectively kept, shall be charged for every such Servant, and in such Case every such Servant shall be deemed to be exempted from the said Duties during his Continuance in the same Service, and also every Servant who shall come into the Service of such Master in the Room of such Servant named therein, to serve in the same Capacity, during the Year in which the Duty shall be so charged ; and no Servant named in such List, nor any Servant serving such Master in any Capacity named in such List, shall during the Year for which such Duty shall be charged be required for himself to make any such Return, or to pay the said Duty, or be liable to any Penalty by reason of not making any such Return or not paying the said Duty.

EXEMPTION. . Any of the menial Servants of Her Majesty or any of the Royal Family.

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840.

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SCHEDULE (K.)
A SCHEDULE of the Dutres payable annually by Persons in respect of

any ARMORIAL BEARING or ENSIGN used or worn by
them.

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Where such Person shall be chargeable with the Duty

of Assessed Taxes for any Carriage at the Rate of

31. 10s. And where such Person shall not be so chargeable

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Rules for charging the said Duties. The said Duties to be paid by every Person having used any Armorial Bearing or Ensign, by whatever Name the same is or shall be called, within the Year preceding the Term for which the Assessment ought to be made, and to extend to every Person who within the said Period shall have been possessed of or shall have kept or had any Carriage, or any Seal, Plate, or other Article, on which Carriage, Seal, Plate, or other Article any Armorial Bearing or Ensign shall have been during the said Period painted, engraved, marked, or affixed, and whether such Armorial Bearing or Ensign shall be registered in the College of Arms or not.

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EXEMPTIONS.

Any of the Royal Family, or any Person who shall by Right of Office have worn or used any of the Arms or Insignia worn or used by the Royal Family, or used in any City, Borough, or Town Corporate.

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SCHEDULE (M.)

No. 1. Further EXEMPTIONS from the DUTIES in the several Schedules

marked (C.) (D.) (E.) (F.) and (G.)

All Persons having ordinarily resided in Ireland, and being Members of either House of the Parliament of the United Kingdom, whether on the Part of Ireland or for any Place in Great Britain, and all Persons who shall hereafter be Members of the said Parliament as aforesaid, and who shall have ordinarily resided in Ireland previous to the Commencement of the Session of Parliament in which they shall respectively serve in Parliament, and all Persons having ordinarily resided in Ireland as aforesaid who shall hereafter be ordinarily resident therein, and now holding or who shall hereafter hold Offices of public Employments in Ireland, and are now residing in Great Britain, or who shall hereafter reside in Great Britain, with the Approbation or by the Order or Direction of the Lord Lieutenant or other Chief Governor or Chief Governors of Ireland for the Time being, or of his or their Chief Secretary for the Time being, and which shall be certified under the Hand of the Lord Lieutenant or Chief Governor or Chief Governors, or his or their Chief Secretary, to be therein resident for the Purposes of assisting in the Execution of public Business, shall be wholly discharged and exempted from the Duties set forth in the Schedules to this Act annexed marked (C.) (D.) (E.) (F.) and (G.); provided that this Exemption shall not extend to any person ordinarily resident in Ireland as aforesaid, being a Member of either House of Parliament of the United Kingdom, who hath resided or shall reside in Great Britain longer than during the Session of Parliament and Forty Days before and Forty Days after each Session, nor to any Article on which a Duty is by this Act made payable which shall be retained, kept, employed, or used by such Person in Great Britain during the Residence of such Person in Ireland; provided also, that this Exemption shall not extend to any Person ordinarily resident in Ireland as aforesaid holding an Office or public Employment in Ireland, unless the Approbation in Writing or such Order or Direction of the said Lord Lieutenant or other Chief Governor or Chief Governors of Ireland for the Time being, or of his or their Chief Secretary for the Time being, and a Description of the Place of Abode in Great Britain of the Persons respectively holding such Offices or Employments, shall have been before the passing of this Act delivered into the Head Office of the Commissioners of Inland Revenue, or shall be so delivered within Twenty Days after the passing of this Act, with respect to Persons then in Great Britain, or within Thirty Days after the Arrival in Great Britain of such Persons respectively who shall thereafter arrive;

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provided

840.

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