allowed. IV. Provided, That no Exemption from the Duties granted by this No ExempAct, except such Exemptions as are expressly contained in and given those con 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 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, directed by Chapter One hundred and sixty-one, or in default thereof such 43G.3.c.161. 10 Exemption shall not be allowed. claimed as s. 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 existing Acts 15 the Duties 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, on ceasing from the Fifth Day of April One thousand eight hundred and fifty- to keep or 20 four, provided such Person shall not retain or employ such Servant, Articles under this 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. who have mine such tice. VI. Nothing in this Act contained shall be deemed or construed This Act not to annul 25 to annul or affect any Contract of Composition for the Duties of Contracts of 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 deter30 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 Surveyor 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 fifty 840. A 2 The Word "Horse" to 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. VII. In construing this Act and the Schedules hereto annexed include Mare respectively the Term "Horse" shall be construed and deemed to or Gelding. mean and include a Mare or Gelding as well as a Horse. 5 SCHE 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. Annual Duty for each Servant. £ s. d. For every such Servant of the Age of Eighteen Years or upwards 1 1 0 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 A 3 Servant 840. Servant shall not make a due Return thereof according to the Directions of the Acts in force, stating therein the Name and Place of Abode of the Person letting such Servant to Hire, the Person hiring such Servant shall be chargeable with the said Duties. 2. The said Duties shall extend to every Male Person employed in any of the Capacities aforesaid, and not being a Servant to his Employer, if such Employer shall be chargeable to the Duty by this Act imposed on a Servant or Carriage, or for more than One Horse. 3. The said Duties shall extend to all Servants employed as Waiters to wait on Guests or in any of the Capacities before mentioned in Taverns, Coffee Houses, Inns, Alehouses, or any other Houses licensed to sell Wine, Ale, or other Liquors by Retail, and in Eating or Victualling Houses, and in Hotels or Lodging Houses, of whatever Description, although not licensed, except occasional Waiters. 4. The said Duties on Gardeners shall extend to every Gardener who shall have contracted for the keeping of any Garden or Gardens wherein the constant Labour of a Person shall be necessary, or where a Person shall have been constantly employed therein, to be paid by the Person for whose Use and in whose Garden such Gardener, or Person shall have been employed; provided that no Person shall be deemed to be a Gardener unless the whole or the greater Part of his Time shall be employed as a Gardener in a Garden requiring the greater Part of the Labour of One Person; provided also, that any Person employing any Under Gardener shall be chargeable for such Under Gardener at the Rate of 10s. 6d. only. 5. The said Duties upon Gamekeepers shall extend to every Person retained or employed to kill or preserve Game for the Use of any other Person, whether lawfully appointed to kill or preserve Game or not, to be paid by the Person retaining or employing such Persons respectively for the Uses aforesaid, except Gamekeepers being the Servants of other Persons, and duly returned by and charged to the said Duties as Servants of such other Persons: Provided always, that any Person employed to preserve Game under a Gamekeeper duly appointed shall be chargeable at the Rate of 10s. 6d. only. 6. The said Duties shall extend to every Person who shall be employed in the Capacity of a Coachman, Postilion, Groom, or Helper in the Stables, although such Person shall have been retained for the Purposes of Husbandry or any Manufacture or Trade, where the Master of such Person shall be chargeable with Duty for any Carriage, or for Two or more Horses chargeable with the Duty on Horses kept for the Purpose of riding or drawing Carriages. EXEMPTIONS. EXEMPTIONS. 1. The said Duties not to be payable by any of the Royal Family for any Servant acting in any of the Capacities aforesaid. 2. Nor by any General Officer or Officer of the Staff in the Army, or any Officer serving in any Regiment of Horse or Dragoons, or in any Regiment of Artillery, Infantry, Royal Marines, Royal Garrison Battalions, or Corps of Engineers, for so many Male Servants, being actually Soldiers in the Army, as are or may be allowed to them respectively by the Regulations of the public Service, in whatever Capacity any such Soldier may be employed. 3. Nor by any Officer of Her Majesty's Navy in actual Employ, for any Number of Servants borne upon the Books of the Ship to which such Officer shall belong, and employed by him, in whatever Capacity any such Servant may be employed. 4. The said Duties not to be payable for any Male Servant or Person under the Age of Twenty-one Years, being the Son of and residing with his Employer, and actually a Member of his Household. 5. Nor for any Person retained or employed in any of the Capacities enumerated in this Schedule in the Room of others who may be called out under any Act for training and exercising a Military Force within the Kingdom, during the Time of such training and exercising. 6. Nor for One Male Person employed by any Licensed Victualler bona fide and generally to carry out Beer, Ale, or other Liquors to Customers, although he may be occasionally required to wait on Guests; provided such Licensed Victualler shall employ only One such Male Person. 7. Nor for any Male Servant or Person employed as an Ostler or Helper in the Stables of any Licensed Innkeeper. 8. Nor for any Male Servant or Person employed as Groom, Stable Boy, or Helper in the Stables by the several Persons herein-after mentioned, solely and bonâ fide in their respective Businesses; (that is to say,) by any Livery Stable Keeper, or any Horse Dealer, or any Person licensed to let Horses for Hire, or to keep and use any Stage Carriage or any Hackney Carriage; nor for any Male Servant or Person employed by any such licensed Person to drive any licensed Stage Carriage or any licensed Hackney Carriage, or any Carriage with any Horse let to Hire for any Period less than Twenty-eight Days 9. Nor for any Male Person employed by any Stable Keeper, for or in expectation of Profit, solely and bonâ fide to take care of any Horse kept for the Purpose of racing or running for any Plate, Prize, or Sum of Money, or in training for any such Purpose. 840. A 4 SCHE |