A.D. 1821. 1° & 2° GEO. IV. C.113. apply to the Compositions to be entered into under this Act, and 443 of Limitation cuting Powers XXVII. And be it further enacted, That where the said recited so in respect Acts contain any Period or Limitation of Time for the doing or performing of any Act, Matter or Thing therein required, the Powers and Authorities of the said Acts shall be used and practised for the doing and performing the like Acts, Matters and Things required by this Act, observing therein the Period or Limitation of Time expressed in this Act. and sign Schedule annexed. XXVIII. And be it further enacted, That all and every Persons Persons intendor Person who are or is hereby declared to be competent to com- ing to compound under this Act, and shall be desirous so to do, shall, on or pound to give before the Fifth Day of April One thousand eight hundred and Notice thereof, twenty two in England, and on or before the Term of Whitsun- together with a day in the same Year in Scotland, deliver or cause to be delivered, Statement of free of Charge, to the Surveyor of the respective Districts acting the Articles of for the Parishes or Places where such Persons shall respectively the Form in the Composition in reside, a Notice in Writing according to the Form in the Schedule to this Act annexed, declaring their, his or her Intention to take the Benefit of this Act, which Notice shall be signed and bear Date on the Day of such Signature by such Person or Persons, (or by some authorized Agent on their, his or her Behalf, residing in such District, and declaring therein the Place of his Residence,) in the Presence of One or more of the Assessors or Collectors of the said Duties for the same Parish or Place where the Persons or Person intending to compound shall reside, or in the Presence of such Surveyor, who respectively shall attest such Signature by signing the same with his proper Name; and every such Notice shall contain the Number and Description of the Articles on which such Persons or Person shall intend to compound, which Notices shall be in the Form in the Schedule to this Act annexed; and all such Notices shall and may be retained in the Hands of the said Surveyor respectively, until the Expiration of Two Calendar Months after Delivery thereof; and every such Surveyor shall Surveyor to carefully and diligently inspect and examine each and every Assessment, and each and every Contract of Composition entered into tracts of Com under examine Assessments, Con position, &c. and to certify to Commissioners his Satisfaction with Notice, or his Objection thereto. Compositions entered into contrary to this Act void. Errors or Mistakes in Compositions may be amended. Commissioners Amounts of pounded for in their annual Duplicates of Assessed Taxes. under the said recited Acts, relating to the Person or Persons so applying respectively, and also the Notice or Notices delivered by the said Persons or Person, under the said recited Acts, to discontinue any increased Establishment set up under such Contract or Contracts, or any Part thereof, and after such Examination thereof, every such Surveyor shall from Time to Time, within the said Period of Two Calendar Months, deliver the same to and therewith certify to the respective Commissioners authorized by this Act to contract for such Compositions for the Parishes or Places where such Applications shall have been made, either his Satisfaction with the Notices delivered in such cases, or his Objection thereto, together with the particular Article or Articles omitted, and the Amount of Duty on which such Composition ought to be made; and no Composition shall be entered into in any of the cases so objected to, until a full and complete Return shall be made of all and every the Articles chargeable with Duty, on which the Composition ought to be made under the Provisions of this Act; and every Composition entered into contrary to the Provisions of this Act shall be void and of no effect, and the Persons or Person entering into the same shall be liable to Assessment, according to the Provisions of the Acts in force relating to Assessed Taxes, as if no Composition had been entered into, and to the Charge of the respective Surveyors, to be made under the Authority and subject to the Provisions of the said last mentioned Acts. XXIX. Provided always, and be it further enacted, That in every case where by any Error or Mistake the just Amount of Duty on which the Persons or Person compounding ought to compound, or the additional Rate thereon shall not be duly inserted or calculated in the Contract of Composition, it shall be lawful for the said Commissioners for the Affairs of Taxes, and the said Barons respectively, by Certificate under the Hands of any Two or more of them, directed to the Commissioners of the Division by whom such Composition was made, to cause the same to be amended, or a new Contract made and executed, in such Manner as may seem to them expedient to obviate such Error or Mistake, and conformable to the true Intent and Meaning of this Act; and the said respective Commissioners to whom such Certificate shall be directed shall cause the same to be amended accordingly. XXX. And be it further enacted, That from and after the passing of this Act, the respective Commissioners acting in the Execution of the several Acts relating to Assessed Taxes, and of the Acts relating to the several Compositions for the same, shall cause the several Amounts of the Duties compounded for, and the additional Duty charged by this Act, in each Parish, Ward or Place within their respective Divisions, to be inserted in their annual Duplicates of Assessments of Assessed Taxes, on Parchment, in such Form as the Commissioners for the Affairs of Taxes shall devise, in like Manner as if the same Amounts had been severally charged by Assessment, and shall place the respective Amounts payable in each Parish, Ward or Place, opposite the Names of the Collectors of the same Parish, Ward or Place, that the several Collectors in each Parish, Ward or Place may be answerable for the the same Amounts as if the same had been to be raised by Assessment under the said Acts. paid to Col lectors of Places mentioned in the XXXI. And be it further enacted, that the Monies to arise and Composition Monies to be become payable by virtue of the Compositions entered into or renewed under this Act, shall be payable and paid to the Collectors of the respective Parishes, Wards or Places mentioned in the respective Contracts of such Compositions, or to One of them, at or before such Times respectively as are herein directed to be ex- Contracts. pressed in such Contracts; and that all the Powers and Provisions in the Acts relating to Assessed Taxes for the raising, levying, reassessing, paying and accounting for the Duties of Assessed Taxes, shall be used, applied and enforced for the raising, levying, paying and accounting for the Monies to arise under this Act, as if the same had continued in the Assessment; and that the Persons Persons asassessed, or who shall compound in each such Parish, Ward or sessed or comPlace, shall be severally answerable for the Default of the Col- pounding, lector or Collectors of each such Parish, Ward or Place under the answerable for Acts in force relating to the Assessed Taxes, rateably and in proportion to the Amount of their, his or her Compositions or Composition, and the Remainder of the Assessments for such Parish, Ward or Place. Collectors. Defaulters to be XXXII. And be it further enacted, That the like Schedules as Schedules of of are required by the said Acts relating to Assessed Taxes or any delivered to Rethem, in Default of Payment of the Monies arising by Assessment, ceivers General, shall be delivered of Persons making Default in the Payment of Oath of DeMonies to arise by such Compositions, which last mentioned mand having Schedules shall in all cases be delivered to the respective Receivers been made. General, or their respective Deputies, on their next Receipt after each Day of Payment, with an Affidavit subscribed, to be made on the Oath or Affirmation of the said Collector or Collectors, that the several Sums contained in the said Schedule have been demanded from, and are due and wholly unpaid from the respective Persons charged therewith, either to such Collector or Collectors, or to any other Person or Persons for such Collector or Collectors, to the best of his or their Knowledge and Belief, which Oath the said Receivers General, or their respective Deputies, are hereby respectively authorized and required to administer and subscribe; and it shall be lawful for the respective Receivers General, or their respective Deputies, and they are hereby required forthwith to certify the same to the Court of Exchequer at Westminster, in order that Process may thereupon be issued against such Defaulter without Delay. XXXIII. And be it further enacted, That in Default of any such Schedule being delivered to any Receiver General, or his Deputy, at such his Receipts as aforesaid, or within the Space of Three Days thereafter, every such Receiver General, or his Deputy, at the same Time that he shall certify the Default of the Collectors in the Non Delivery of Schedules under any Acts relating to Assessed Taxes, shall, in and by the same Certificate, and every Receiver General is hereby required, by himself or his Deputy, to certify also to the said Court of Exchequer, the Amount of the Monies to arise by the said Compositions and remaining unpaid, to the best of his Knowledge and Belief, and the particular Parish, Ward or Place, and the Division, where such Failure hath hap pened, Collectors in Schedules, to the Amount remaining un paid. Every such Certificate to be an Authority to the Court to issue Process for the Levy of Issues. pened, together with the Names of the Collectors of the said Parishes, Wards or Places. XXXIV. And be it further enacted, That from and after the passing of this Act, every Certificate under the Hand of any Receiver General or his Deputy, of any Default of any Collector or Collectors of the Assessed Taxes, or of the Monies arising from Compositions under the said recited Acts or this Act, for Non Delivery of a Schedule as directed by the said Acts or this Act, shall be a sufficient Authority to the Barons of the said Court, or any One of them, to cause immediate Process to be issued out of and from the Office of the King's Remembrancer of the said Court, against the said Collector or Collectors; upon which Writ the Sheriff or other Officer to whom the said Process shall be directed, shall levy Issues after the Rate of One Shilling for every Twenty Shillings of the Sums so unpaid or unaccounted for by the said Certificate, and shall pay the Monies so levied, after deducting the Costs, Charges and Expences, to be settled and allowed by the Commissioners for the Affairs of Taxes, to the Receiver General or his Deputy; and the said Sheriff shall make immediate Return of the said Process to the Court according to the due Course thereof: Provided always, that it shall be lawful for the Commissioners for the Affairs of Taxes, or any Two or more of them, after Payment of the Duties in Arrear so certified, to cause such Issues, or such Part thereof as they shall think reasonable, and whenever mit such Issues. they shall be satisfied that the Default so certified was not wilful, to be remitted and paid to the Collector or Collectors on whom the same was levied, after deducting thereout the Costs and Charges attending such Process and Levy, to be settled and allowed by the said Commissioners. After Payment of Arrears, &c. Commissioners for Affairs of Taxes may re Sheriffs, &c. having in Hand Penalties or Is sues levied under Assessed Taxes or Compounding Acts, or who shall receive same to pay over to Receiver General XXXV. And be it further enacted, That all the Monies arisen from Fines, Penalties, Issues and Forfeitures or Shares thereof, respectively recovered, levied or received under the said Acts relating to the Duties of Assessed Taxes or any of them, or under the said recited Acts relating to Compositions for the said Duties, or which, after the passing of this Act, shall be recovered, levied or received undèr the said Acts or this Act, shall be paid by all Sheriffs, Under Sheriffs, or other the Person or Persons having reunder this Act, ceived or recovered or who shall receive or recover the same respectively, into the Hands of the Receiver General of the said Duties and Compositions, or to his Deputy acting for the County, Division, City or Place within which such Fines, Penalties, Issues and Forfeitures, or Shares thereof, respectively have arisen and have been received or levied, or shall arise and be received or levied, within Ten Days after they respectively shall receive any Order for that Purpose under the Hands of any Two or more of the said Commissioners for the Affairs of Taxes, or to such other Receiver General of the Duties of Assessed Taxes, or Compositions for Assessed Taxes, to be named in such Order, as the said Commissioners last mentioned shall direct. The Monies arising by Compositions to be paid into the Consolidated Fund. XXXVI. And be it further enacted, That all the Monies arising by Compositions entered into under the said recited Act or this Act, (the necessary Charges of raising and accounting for the same excepted,) shall from Time to Time be paid into the Receipt of His Majesty's Exchequer at Westminster, to the Account of As sessed sessed Taxes in Great Britain, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland. 'XXXVII. And Whereas by an Act passed in the Fifty ninth 59G.3. c.15. 'Year of the Reign of His late Majesty King George the Third, § 2. 'intituled An Act to continue Two Acts, of the Fifty sixth and Fifty eighth Years of His present Majesty, for reducing the Duties payable on Horses used for the Purposes therein mentioned, to the Fifth Day of April One thousand eight hundred and twenty one ; and to reduce the Duties chargeable under certain Acts of the Forty eighth and Fifty second Years of His present Majesty, ' in respect of certain Horses, Mares, Geldings and Mules, certain Duties, as therein mentioned, are directed to be charged and paid on Butchers' Horses: And Whereas Doubts have arisen as to the true Intent and Meaning of the said Act touching certain Exemptions granted previous to the passing thereof;' Be it therefore enacted, That from and after the Fifth Day of April One thousand eight hundred and twenty one, nothing in the said recited Acts contained shall extend, or be construed to extend, to deprive any Butcher of any Exemption for or on account of One Horse to be used by him or his Servant or Servants solely for the Purposes of Trade, to which Exemption such Butcher would have been entitled under any Act or Acts relating to Assessed Taxes, in force previous to the passing of the said recited Act. ' Proviso for One Horse used for the Purposes of Trade. Treasury may direct that the Provisions of Act for Relief of Persons, in Ireland compounding for Assessed Taxes be extended for · XXXVIII. And Whereas under and by virtue of an Act made 59 G.3. c. 118. in the Fifty ninth Year of the Reign of His late Majesty King George the Third, for giving Relief to Persons compounding for their Assessed Taxes in Ireland from an annual Assessment for Three Years, from the Sixth Day of January One thousand ' eight hundred and twenty, divers Persons have compounded for their Assessed Taxes accordingly; and it is expedient to relieve 'them and others for a further Term to be limited;' Be it therefore enacted, That it shall and may be lawful for the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any Three of them, to order and direct the Commissioners of Inland Excise and Taxes in Ireland, or any Three or more of them, to make Contracts and Agreements with any Person or Persons in Ireland, who shall have made or entered into any Composition for the Term of Three Years from the Sixth Day of January One thousand eight hundred and twenty, under and by virtue of the said recited Act, for the Rates, Duties and Taxes on Dwelling Houses, for and in respect of the Fire Hearths or other Places for Firing or Stoves, and of the Windows or Lights therein, and in the Out Houses, Offices and Edifices appertaining thereto, and on Male Servants and other Male Persons, and on Horses, Mares and Geldings, and on Carriages, Race Horses and Dogs; so that such Compositions may be continued for any further Term not exceeding Six Years from the Sixth Day of January One thousand eight hundred and twenty three; and in like manner to make Contracts and Agreements for any Term not exceeding the Term of Seven Years, from the Sixth Day of January One thousand eight hundred and twenty two, with any Person or Persons who shall be assessed or charged for the Year ending on the Fifth Day of January One thousand eight hundred and twenty two, with the further Periods as herein men tioned. said |