described, of a Value less than equivalent to a Farm at the • Rack Rent of Two hundred Pounds per Annum, and making a 'Livelihood solely by such Estate, or by such Estate and Farm jointly And Whereas the said reduced Duties were, by certain 6 Acts passed in the Fifty eighth and Fifty ninth Years of the 58 G. 3. c. 16. Reign of His said late Majesty, further continued until and 59 G. 3. c. 13. upon the fifth Day of April One thousand eight hundred and twenty one And Whereas an Act was passed on the Sixth Day of April One thousand eight hundred and twenty one, during the present Session of Parliament, intituled An Act to continue, until c. 20. ante. the Fifth Day of April One thousand eight hundred and twenty three, several Acts of His late Majesty, for reducing the Duties 'payable on Horses used for the Purposes therein mentioned, whereby the said substituted Duties were continued until and upon the fifth Day of April One thousand eight hundred and twenty three And Whereas divers Petitions, praying, amongst other things, for the Repeal of the Duties granted by the said ' recited Acts, were presented to the Commons in Parliament as'sembled in the present Session; which Petitions, whilst the said 'Act last before recited was pending, were referred to the Con'sideration of a Select Committee of the said Commons; and it was intended to make Provision in the said recited Act for allowing the Amendment or Repeal thereof in the present Session of Parliament, for the Purpose of enabling Parliament to give 'such Relief to the said Petitioners as to the Wisdom of Parlia'ment should seem expedient; which Provision was, by mistake, • omitted to be inserted therein: And Whereas, since the passing of the said last mentioned Act, leave hath been given by the Commons, in Parliament assembled, to bring in a Bill to repeal the said Duties, so far as they relate to and are imposed on 'Horses, Mares, Geldings or Mules, kept and used for the Purposes of Husbandry only; and it is expedient that the said Duties shall be repealed from and after the fifth Day of April One thousand eight hundred and twenty two, and that the said Act of the present Session for continuing the said Duties, de'pending upon and connected with the Continuance of the Duties granted by the Two first mentioned Acts, and hereby repealed, should also be repealed from the same Period:' Be it therfeore enacted by The King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal,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, That from and after the Fifth Day of April One thousand eight hundred and twenty two, the said several Duties on Persons, in respect of Horses, Mares, Geldings or Mules, kept and used solely for the Purpose of Husbandry in Great Britain, and all Assessments thereon, shall severally cease and determine. II. And be it further enacted, That the Assessments made or to be made on Persons, in respect of Horses, Mares, Geldings or Mules before described, for the Year to end on the Fifth Day of April One thousand eight hundred and twenty two, in pursuance of the Acts hereinbefore mentioned, shall be in force for the Purpose of collecting, levying, receiving or paying the Duties thereon,, for One Quarter of the said Year and no longer; and it shall be lawful for the respective Commissioners, or any Two or more of . them, So much of re cited Acts as on Husbandry missioners to discharge the Assessment of the said Acts now in progress for Three Quarters of a Year, after Payment of One Quar ter's Duty on Husbandry Horses. 59 G. 3. c.51. 1 G. 4. c. 73. Power to Com missioners to discharge the Duty on Husbandry Horses compounded for, for Three Quarters of the present Year. them, at their Meetings to be held in the several Counties, Ridings, Divisions, Shires, Stewartries, Cities, Wards, Towns and Places in Great Britain, after the End of the First Quarter of the said Year, and after Payment of One Fourth Part of the Duty assessed on the said Persons for the said Year, to discharge the Remainder of the said Duties, so assessed on the said Persons, and to make and return their Schedules of Discharge thereof at the Time and in the Manner directed by the said Acts, for making and returning their Certificates of Charge on Assessed Taxes for that Year; and the said respective Commissioners, and all Persons acting under them in the Execution of the said Acts, and all Parishes and Places, and the Inhabitants thereof respectively, shall be indemnified and exonerated from all Claims, in respect of the Proportion of the said Assessments hereby directed to be discharged. • III. And Whereas under and by virtue of Two Acts, the one thereof passed in the Fifty ninth Year of the Reign of His late Majesty, and the other thereof passed in the First Year of the Reign of His present Majesty, divers Persons have compounded for their Assessed Taxes in Great Britain, under Contracts which were made to continue in force for Three Years, and it is expedient to relieve the Persons who have compounded for the Duties on their Horses, Mares, Geldings or Mules kept and used solely for the Purpose of Husbandry, for Three Quarters of the Third Year of their respective Contracts, conformable 'to the Repeal of the said Duties before directed;' Be it further enacted, That it shall be lawful for the Commissioners, or any Two or more of them, at their Meetings to be held in their several Counties, Ridings, Divisions, Stewartries, Cities, Wards, Towns and Places in Great Britain, where any such Contracts shall have been entered into, at any Time after the Payment of One Fourth Part of the Duty chargeable for Horses, Mares, Geldings or Mules used for the Purpose of Husbandry contained in any such Contract, and thereby made payable or becoming due within the Third Year of such Contract, whether the Amount of such Composition shall be made payable Quarterly or Half Yearly, to discharge the Residue of the Duty on such Horses, Mares, Geldings or Mules contained in any such Contract, but nevertheless without ditional Duty. discharging any Part of the additional Duty thereon contracted, thereby to be paid, and to make and return their Schedules of Discharge thereof, in the manner hereinbefore directed to be done in cases of Assessment, under and subject to the like Immunities and Indemnities as are before declared concerning Assessments. IV. And be it further enacted, That from and after the Fifth Day of April One thousand eight hundred and twenty one, The carrying Stone, Duties on Mules, imposed and made payable on Mules by any of the said Acts, shall cease and determine in respect of all and every the Person or Persons who shall seek his or her or their Livelihood by the Carriage or Conveyance of Ore, Slate, Stone or Coal or Culm to or from the Mine or Pit, or by the Carriage of Lime, Sea Sand, Sea Weed or other Manure; provided that such Ore, Slate or Stone, or Coal or Culm, Sea Sand, Sea Weed ́or other Manure, be loaded on the Backs of such Mule, and not otherwise. Proviso for ad The Duties on Slate, &c. to cease as herein mentioned. • V. And ‹ V. And Whereas by the said Acts certain other Duties of • Assessed Taxes, in respect of Horses, Mares or Geldings are ' reduced in certain cases therein described for a limited time, and it is expedient that the said reduced Duties should be made perpetual;' Be it further enacted, That the reduced Duties imposed by the said Acts on Horses, Mares or Geldings shall, in every case where the same are granted during the Continuance of the said Acts, be further continued and made perpetual by virtue of this Act: Provided always, that nothing in the said Acts or this Act shall be construed to affect any Exemption to which the Use of such Horses, Mares or Geldings may entitle the Person keeping the same, by any Act passed prior to the granting of the said reduced Duties. VI. And be it further enacted, That nothing herein contained shall be construed to revive any Rate or Duty imposed on Horses, Mares or Geldings, by any Act or Acts repealed by the said first mentioned Act of the Forty eighth Year of the Reign of His late Majesty or by any other Act herein mentioned. VII. Provided always, and be it further enacted, That nothing herein contained shall be construed to repeal any of the Provisions of the said Acts, relating to any of the Assessed Taxes or any Compositions for the same, other than the Duties or Compositions on such Husbandry Horses, Mares, Geldings or Mules before mentioned; and that all the Provisions of the said Acts shall continue to be in force, for the Purpose of making and completing the Assessments and Compositions on such Husbandry Horses, Mares, Geldings or Mules, for the present and all former Years, and for the raising, levying, paying and accounting for the Sums assessed or compounded for, payable before or upon the Period hereby fixed for discharging the Assessments within the present Year as before directed; and also for the levying, collecting and paying all and every the Arrears of the said Duties, which shall have been or shall be charged for any Year prior to the passing of this Act, or which shall have been or shall be charged for the present Year, and not directed to be discharged by this Act, and which shall be in arrear and unpaid; and for the suing for, adjudging and recovering any Penalty or Forfeiture which shall have been or may be incurred in respect of any such Assessment, and for the hearing Appeals against any such Assesment. CA P. CXI. An Act to empower the Commissioners in Great Britain for Reduced Duties of the said Acts on Horses for riding, &c. granted for a limited Period, made perpetual. Proviso. Act not to re vive former repealed Duties. Provisions of the said Acts to for levying Ar remain in force rears, &c. WHEREAS by an Act passed in the Fifty seventh Year of 57 G.5. c. 34. the Reign of His late Majesty King George the Third, § 1. 'intituled An Act to authorise the Issue of Exchequer Bills, and the Advance of Money out of the Consolidated Fund, to a limited Amount, for the carrying on of Public Works and Fisheries in the • United 1 57 G. 3. c.124. 1 G. 4. c. 60. Where Loans advanced or to be advanced for carrying on Public Works, repayable by Annual Instal ments of not less than 5 per missioners acting under recited Acts may grant further Cent., the Com Time for Pay ment of such Instalments, and also for Payment of Interest. ' United Kingdom, and Employment of the Poor in Great Britain, in manner therein mentioned, (and which Act was amended by another Act passed in the same Session of Parliament,) it was ' enacted, that it should be lawful for The King's Most Excellent Majesty to authorize and empower the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland to cause or direct any Number of Exchequer Bills to be made out at His Majesty's Exchequer in Great Britain not exceeding in the Whole the Sum of One million five hundred thousand Pounds, to be issued to certain Commissioners in the said first recited Act named for the Execution of the said Act in Great Britain, and to be by the said Commissioners advanced in Loans for the Purposes in the said several Acts respectively mentioned, to be repaid upon the Terms and Conditions in the said Acts specified and set forth: And Whereas another Act was passed in the last Session of Parliament, for amending and continuing the said Two recited Acts, and for extending the Powers of the Commissioners for executing the said Acts in Great Britain: And Whereas it is expedient that the said Commissioners should be authorized and empowered to extend and enlarge the Periods for Repayment of certain 'Loans advanced by the said Commissioners under the Provisions of the said recited Acts, for the Purpose of carrying on Public Works' Be it therefore enacted by The King's Most Excellent 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, That in any case where any Loan or Loans have been made at any Time before the passing of this Act, and also in any case where any Loan or Loans shall be made at any Time after the passing of this Act, under the Authority of the said recited Acts or any or either of them, or of any Act or Acts of Parliament having reference to the said recited Acts or any or either of them, to any Body or Bodies Politic or Corporate, or to any Company or Companies of Proprietors, or to any Trustee or Trustees of any Roads or Railways, or to any other Person or Persons engaged in the carrying on of any Works of a public Nature, and which said Loan or Loans have been or shall be made repayable by Annual Instalments of not less than Five Pounds per Centum upon the Amount of the Principal Sum or Sums originally advanced, it shall and may be lawful for the Commissioners for the Execution of the said recited Acts to grant any further Time for the Payment of any Instalment or Instalments of Principal, and any Payment or Payments of Interest or either of them respectively, due or to become due on such Loan or Loans, and to alter or postpone all or any of the several Periods stipulated or to be stipulated for the Repayment of such Loan or Loans respectively, and Interest, or of any Instalment, Part or Proportion of such Loan or Loans, and of the Payments of Interest thereof respectively, upon such Terms and Conditions, and under such Regulations and Restrictions as the said Commissioners shall, in their Discretion, think fit, and as they shall, in each case, order, direct and appoint; any thing in the said recited Acts or any or either of them, or any Act or Acts having reference to the said recited Acts or any or either of them, to the contrary in anywise -A.D.1821. 1° & 2° GEO. IV. C.111, 112. Time. 417 anywise notwithstanding: Provided always, that the ultimate Limitation of CA P. CXII. An Act to grant, for the Term of Five Years, additional Stamp Duties on certain Proceedings in the Courts of Law, and to repeal certain other Stamp Duties, in Ireland. [10th July 1821.] WHEREAS, under and by virtue of certain Acts passed in the present Session of Parliament, divers Sums of Money 'will become annually payable out of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, for Salaries, Allowances or Compensations to the Judges of the superior 'Courts of Common Law in Ireland, and to divers Officers of and ‹ in the said Courts, in lieu of certain Fees heretofore payable to such Judges and Officers respectively, and of the Profits of ' certain Offices which are to cease and determine, or to be ' abolished; and it is reasonable, in order to meet the said Charges, that certain Duties of Stamps, hereinafter specified, should be 'granted and paid for, upon or in respect of several Proceedings in the said Courts, heretofore liable to the Payment of Fees to 'the said Judges or Officers, or some of them:' Be it enacted by The King's Most Excellent 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, That from and after the Expiration of Ten Days next after Certain Stamp the passing of this Act, there shall be granted, raised, levied, col- Duties specified lected and paid in Ireland, unto His Majesty, His Heirs and Successors, for and in respect of the several Instruments, Articles, Matters and Things, mentioned, enumerated and described in the Schedule to this Act annexed, the several Sums of Monies and Duties, as they are respectively inserted, described and set forth in Words and Figures in the said Schedule, and in every Part thereof, over and above and in addition to any Stamp Duties or other Duties payable by Law for, upon or in respect of the said several Mattesr and Things, or any of them respectively; and that the said Schedule, and every Clause, Regulation, Matter and Thing therein respectively contained, shall be and be deemed, taken and considered as Part of this Act. II. And be it further enacted, That the said Duties shall be under the Care and Management of the Commissioners of Stamps in Ireland, and shall be and be deemed and construed to be Stamp Duties; and that the several Duties, Penalties, Clauses and Matters contained in this Act, shall be subject to the several Rules, Regulations and Provisions contained in an Act passed in the Fifty sixth Year of the Reign of His late Majesty King George the Third, intituled An Act to repeal the several Stamp Duties in 1 & 2 GEO. IV. E c Ireland, in Schedule to be raised over other Duties. and above all Duties under Care of Commissioners, and subject to Regu56 G. 3. c. 56. lations of |