No. 4.; on Horses, Mares and Geldings, mentioned in the Schedules of the said Acts respectively, marked (E.) No. 1. and No. 3., and (F.) No. 1., whether such Horses, Mares or Geldings are subject to the Rates mentioned in the said Acts, or to any reduced Duty by any subsequent Act or Acts; on Dogs mentioned in the Schedule of the said Acts, marked (G.); on Persons in respect of using or wearing Hair Powder, mentioned in the Schedule of the said Act, passed in the Forty eighth Year of His late Majesty 48 G. 5. c. 55. King George the Third, marked (I.); and on Persons in respect of using or wearing Armorial Bearings or Ensigns, mentioned in the Schedule of the said last mentioned Act, marked (K.); and every such Composition which shall comprize any other Duty or Duties than the Duties enumerated, shall be void and of no Effect in respect of such other Duties, and for which the Party shall be subject to Assessment as if no such Composition had been entered into, according to the Laws in force relating to such Assessments. V. And be it further enacted, That all and every the Persons or Person not having compounded under the said recited Acts, who shall be duly assessed for the Year ending on the Fifth Day of April One thousand eight hundred and twenty two to the Rates and Duties chargeable under the Acts relating to Assessed Taxes, are and is hereby declared to be competent to compound for the Rates and Duties assessed on their, his or her Dwelling House for the Term of Six Years, and for their, his or her other Assessed Taxes herein enumerated, for the Term of Five Years respectively, to commence from the said Fifth Day of April One thousand eight hundred and twenty two, on the same Amounts annually, as shall be assessed on them, him or her for the Year ending on the said Fifth Day of April One thousand eight hundred and twenty two, together with an additional annual Duty of One Shilling for every Twenty Shillings of the respective Amounts so assessed, and so after that Rate for any greater or lesser Sum than Twenty Shillings, so as not to include in the said additional Duty any Fraction of One Penny. VI. Provided always, and be it further enacted, That no Composition shall be entered into or renewed under this Act with any Person in Trade, in respect of any Articles kept for the Purpose of Trade; nor shall any Composition .be entered into upon any Assessment charged upon Two or more Persons in Partnership in Trade; nor shall any Composition under the said recited Acts, with Two or more Partners in Trade, be renewed under this Act; nor upon any Carriages, Horses, Mares, Geldings or other Articles let or used for Hire. VII. And be it further enacted, That all and every Persons or Person who shall have compounded for the Duties on their, his or her Dwelling House, and Windows and Lights, under the said recited Acts, continuing to reside therein, are and is hereby declared to be competent to renew their, his or her Composition under this Act, for the same Dwelling House, on the same Amount, and under the same Terms and Conditions as are expressed in the Contract of their, his or her former Composition. Persons as sessed to Duties on Houses for Year ending the 5th April 1822 may compound on Amount assessed in that Year, paying an additional Duty of 51. per Cent. Exception as to Taxes in respect of Articles kept for Trade, &c. Compositions for Duties on Dwelling Houses to be renewed on the same Terms. VIII. And be it further enacted, That all and every Persons Compounders and Person, except as hereinafter is excepted, who have or hath on the other Ascompounded under the said recited Acts for any of the other sessed Taxes 1 & 2 GEO. IV. Ff Duties may renew the same on the Amount charged thereby, together with a further Duty of 51. per Cent. Persons desir ous of continu- Contract or Notice before and insert Schedule of Articles not to be compounded for (if any) in Notice. Persons having compounded and reduced their Establish ments may compound de novo, on the Duties of Assessed Taxes herein enumerated, are and is hereby declared to be competent to renew their, his or her former Composition, as to so much and such Part thereof as relates to the Duties on the Articles herein enumerated, on the Amount of Duty charged on the same Articles, and comprized in the said former Compositions respectively, together with the additional Rate of Duty of Five per Centum also charged therein in respect of the said Articles, which several Sums shall form the Aggregate Amount on which any such Composition under this Act may be renewed; and the Terms and Conditions of such Renewal shall be a further Duty of One Shilling for every Twenty Shillings of the said Aggregate Amount, and so after that Rate for any greater or lesser Sum than Twenty Shillings, so as not to include any Fraction of One Penny in the said further Duty; and the Duties on Articles not herein enumerated nor compounded for as aforesaid, shall continue to be assessed as if this Act had not been made. IX. And be it further enacted, That all and every Person or Persons who are hereby declared to be competent to renew his, her or their former Composition under this Act, and shall be desirous so to do, shall, on or before the Fifth Day of April One thousand eight hundred and twenty two, in England, and on or before the Term of Whitsunday in the same Year in Scotland, deliver or cause to be delivered to the Commissioners of the District in which such Person or Persons shall reside, or to the Clerk of such Commissioners, the Contract of his, her or their former Composition, or a true Copy or Certificate thereof, under the Hands of any Two of the Commissioners acting for the Division in which such Contract was entered into, annexing thereto a Notice according to the Form in the Schedule to this Act annexed, declaring his, her or their Intention to renew the same; and in case the said Composition shall include any Articles not to be compounded for under this Act hereinbefore enumerated, then and in every such case the Person or Persons so desirous of renewing his, her or their Composition, shall insert in such Notice a Schedule of the Number of Articles contained in such Composition as are not to be compounded for; all which Articles, and the Amount of Duty thereon, shall be excluded from such renewed Composition, and it shall be lawful for the said Commissioners to renew the same on the enumerated Articles only, on the Terms and according to the Provisions of this Act. X. And be it further enacted, That if any Person or Persons having compounded under the said Acts, shall have reduced his or their Establishment since entering into such Composition, whereby such Person or Persons may be chargeable with a lesser Amount of Assessed Taxes for the Year commencing the Fifth Day of April One thousand eight hundred and twenty two, than Assessment of the Duty compounded for, and shall by reason thereof be desirous 1822, on Notice of waving the said Composition, and of entering into a Composition de novo, it shall be lawful for him, her or them so to do, upon giving Notice in Writing of such his, her or their Intention, to the Surveyor of the said Duties acting for the District in which such Person or Persons shall reside, within Three Calendar Months after the passing of this Act, annexing to such Notice a full, true within Three Months, and a Return annex ed to Notice. and and complete Return or List of the greatest Number of Articles chargeable with Duty, as kept and retained or employed by such Person or Persons respectively, after the Fifth Day of April One thousand eight hundred and twenty one, so that an Assessment may be duly made for the Year to commence from the Fifth Day of April One thousand eight hundred and twenty two, on all the Articles chargeable for that Year; and it shall be lawful for the Commissioners Commissioners (subject to the Examinations in the manner herein- empowered after provided for Compositions with Persons under this Act, who thereon. shall not have compounded under the said recited Acts,) to enter into Composition under the Provisions of this Act, with the Person or Persons giving the Notices aforesaid, upon the Amount of such Assessment as aforesaid, with the additional Duty granted thereon by this Act, to all Intents as if such Persons had not compounded under the said former Acts. succeeded to Benefit of Re newal, but may contract de novo on next Year's Assessment. XI. Provided always, and be it further enacted, That nothing Persons who, herein contained shall be construed to empower any Person to re- since comnew his or her Composition in Manner and under the Conditions pounding, have hereinbefore mentioned, who, since the Commencement of the Estates and said Composition, hath come into Possession of any Estate, Real kept larger or Personal, upon the Death of any Person, by Descent, Gift or Establishments, Settlement, or by virtue or in pursuance of any Devise or Legacy, excepted from or under the Statute for the Distribution of Estates of Intestates, or by Marriage, and hath thereupon retained any Servants, Carriages, Horses or other Articles which may be comprized in any Composition to be entered into or renewed under this Act, or hath kept any Servants, Carriages, Horses or other Articles aforesaid, of the same Description and chargeable to the like Duties by the Acts relating to Assessed Taxes, to an Extent exceeding the Total Amount of such Composition in the Sum of Twenty five per Centum, in lieu and in the Place of the like Articles kept by the Person so dying, or any Part thereof: Provided that nothing The like as to herein contained shall be construed to authorize the said respec- Persons who tive Commissioners to contract for the Renewal of any Compo- have comsition, under the Terms and Conditions last before mentioned, less Amount of pounded on a with any Person who shall have compounded under the said reDuty than cited Acts on a less Amount of Duty than ought to have been ought to have included in such Composition; but nevertheless it shall be lawful been included. for the said respective Commissioners in every such case, after any such Person shall have made a bona fide Return of the greatest Number of Servants, Carriages, Horses and other Articles of his or her Assessed Taxes, according to the Laws in force relating to the said Taxes, for the Year to commence from the Fifth Day of April One thousand eight hundred and twenty two, in order to an Assessment thereon for that Year, and who shall be duly assessed for that Year to his or her Assessed Taxes, to contract and enter into Composition de novo with such Person on the Amount assessed for that Year on him or her, in respect of the Articles herein enumerated, together with the additional Duty hereby granted on the Amounts of other Assessments compounded for under this Act. XII. And be it further enacted, That all and every Persons or Persons asPerson assessed to the Duties on their, his or her Dwelling House, sessed to Duties for the Year ending the Fifth Day of April One thousand eight on Houses, and Ff 2 hundred increasing hundred and twenty two, and who shall have opened or made, or shall open or make, any additional Windows or Lights in the same, after the Fifth Day of April One thousand eight hundred and twenty one, and having made such Addition as aforesaid, who shall deliver a Statement as hereinafter required, of the Number of Windows or Lights opened or made in their, his or her Dwelling House after the said Fifth Day of April One thousand eight hundred and twenty one; also, all and every Persons or Person who shall have removed or shall remove from their, his or her Dwelling House, at any time within the Year ending the Fifth Day of April One thousand eight hundred and twenty two, and shall not be assessed for that Year for the Dwelling House into which they, he or she shall have removed during that Year, but who shall deliver a Statement as aforesaid, of the Number of Windows or Lights in such Dwelling House, and the Rent or Annual Value thereof at which the same is chargeable to the said Duties, are and is hereby declared to be respectively competent to compound for the said Rates and Duties on the Amount chargeable on such Dwelling House in or by such Assessment as shall be made thereon, for the Year commencing from the Fifth Day of April One thousand eight hundred and twenty two. XIII. And be it further enacted, That all and every Persons or Person who shall have began to keep, use or employ any Servants, Carriages, Horses or other Articles before enumerated, or any additional Number thereof, in the Year ending on the said Fifth Day of April One thousand eight hundred and twenty two, and who shall deliver a Statement as hereinafter is required, of the Number of Servants, Carriages, Horses or other Articles aforesaid, so that an Assessment may be duly made thereon for the Year to commence from the Fifth Day of April One thousand eight hundred and twenty two, are and is hereby declared to be respectively competent to compound under this Act, on the Amount charged in and by such Assessment to be made for the said Year to commence on the said Fifth Day of April One thousand eight hundred and twenty two, on the same Terms and Conditions as if the said Persons or Person had been so assessed for the preceding Year. XIV. And be it further enacted, That nothing in this Act contained shall be construed to extend any Composition under the same to any Part of any increased Establishment set up by any Person or Persons who hath or have compounded under the said recited Acts, which shall, in pursuance of the said recited Act of the Fifty ninth Year of His said late Majesty, or any other Act, be discontinued and ceased to be kept in the Manner provided by the said Act, and which would not have been assessable on the said Persons or Person on the Year to commence after the Fifth Day of April One thousand eight hundred and twenty two, by virtue of the said Act. XV. Provided also, and be it further enacted, That nothing in this Act contained shall be construed to extend any renewed Composition under the same, to any Articles of a different Description than is authorized by the Composition entered into under the said recited Acts, which shall have been set up or kept since the making of the said Composition, but every such Person shall be assessed A for additional assessed for the said Articles, as if the said former Composition former Com position. had not been renewed; but nevertheless it shall be lawful for any such Person who shall have been assessed for the said additional Composition Articles for the Year ending the Fifth Day of April One thousand Articles. eight hundred and twenty two, or shall be assessed for the same for the subsequent Year, and who shall renew his or her former Composition, also to compound for the said Additional articles, on the Amount of such Assessment, and the additional Rate granted by this Act, by entering into a separate Contract for the said Articles so assessed. Compounders having removed vision, may, on to another. Di. XVI. And be it further enacted, That all and every Persons or Person who shall have compounded under the said recited Acts for the Articles of their, his or her Establishment, and shall have removed from the Division where the former Composition was delivering entered into, and who shall be desirous to renew their or his or former Comher Composition, under this Act, in respect of the same Establish- position, comment, shall deliver to the Commissioners of the Division where pound therein. they, he or she shall reside, the Contract of their, his or her former Composition, or a true Copy or Certificate thereof, under the Hands of any Two of the Commissioners entering into the said Contract, annexing thereto a Notice according to the Form in the Schedule to this Act annexed, declaring his, her or their Intention to renew the same; and it shall then be lawful for the said Commissioners to renew the same, according to the Provisions of this Act, in like manner as if the said former Composition had been entered into by the Commissioners of the Division where the same is intended to be renewed. Acts, XVII. And be it further enacted, That all and every Persons or Compounders Person, entering into any Composition according to the Provisions entitled to the of this Act, and paying the Amount of the Sums compounded for like Privileges at the Times and in the Proportions and in Manner specified in the Windows, or of of opening said recited Acts and in this Act, and doing and performing all encreasing other Acts, Matters and Things required by the said recited Acts their Establishand this Act, shall be entitled to the like Privileges of opening, ment, &c. as making or keeping open, free of Duty, after the Fifth Day of under former April One thousand eight hundred and twenty two, any additional Number of Windows or Lights in the Dwelling House comprized in their, his or her Contract of Composition, or of setting up or retaining and keeping, using or employing, after the said Fifth Day of April One thousand eight hundred and twenty two, any additional Article or Articles, composing their, his or her Establishment, to and for their, his or her own Use, but not otherwise, as the Persons compounding under the said recited Acts are or were entitled to according to the Provisions of the said Acts, or either of them, and not otherwise provided by this Act; and shall be exempt from all Assessments on such additional Windows or Lights, and such additional Article or Articles of their, his or her Establishment, during the respective Terms mentioned in such Composition: Provided always, that no Persons or Person, who Exceptions. shall compound under this Act for the Duties on any Carriages with Two Wheels, and not on any Carriage with Four Wheels, shall be entitled to set up, keep or use any Carriage with Four Wheels free of Duty: Provided also, that no Person who shall compound for any Dog or Dogs other than Hounds, shall set up Ff 3 or |