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any Armorial Bearings or Enfigns, as refpectively fet forth in the Schedules to this Act refpectively annexed, marked (I.) and (K.) the feveral new and Confolidated Duties refpectively inferted, defcribed, and fet forth in the faid feveral Schedules refpectively marked as aforefaid; which feveral Schedules, and the Duties therein refpectively contained, and the Rules therein refpectively mentioned, fhall be deemed and conftrued a Part of this Act, as if the fame were incorporated therewith, and under a fpecial Enactment.

Former Duties

II. And be it further enacted, That the Duties contained in the feveral Schedules annexed to the faid Act, paffed in the Forty-third repealed. Year of the Reign of His prefent Majefty, intituled, An Act for 43 G. 3. c.161. repealing the feveral Duties under the Management of the Commiffioners for the Affairs of Taxes, and granting new Duties in lieu thereof, for granting new Duties in certain Cafes therein mentioned, for repealing the Duties of Excife on Licences, and on Carriages conftructed by Coachmakers, and granting new Duties thereon, under the Management of the faid Commiffioners for the Affairs of Taxes, and alfo new Duties on Perfons Jelling Carriages by Auction or on Commiffion; and alfo the Duties contained in the Schedule annexed to the faid Act, paffed

46 G. 3. c. 78.

Duties granted by this Act thall, be levied under the Regulations f 43 G. 3. c. 161. as alfo Duties repealed, which have not been duly Arrears of faid charged, and Duties.

in the Forty-fifth Year of the Reign of His prefent Majefty, intituled, 45 G. 3. c. 13. An Ad for granting to His Majejiy additional Duties, in Great Britain, on Horjes used for riding, or for drawing certain Carriages, and for confolidating the faid additional Duties with the prefent Duties thereon; and alfo the Duties contained in the faid Act, paffed in the Forty-fixth Year of the Reign of His prefent Majefty, fhall, at and upon the refpective Periods appointed for the Commencement of the Duties granted by this Act, feverally ceafe and determine: Save always and except the feveral Powers, Provifions, Claufes, Penalties, Matters, and Things contained in the faid laft-mentioned Act of the Forty-third Year of the Reign of His prefent Majefty, for afcertaining, affeffing, collecting, levying, paying and accounting for the faid Duties, which Powers, Provifions, Claufes, Penalties, Matters, and Things thall be and are hereby refpectively continued in full Force and Effect for the afcertaining, affefling, collecting, levying, paying, and accounting for the Duties granted by this Act; fave alfo and except in all Cafes relating to the afcertaining and affeffing any of the faid Duties hereby repealed, which at any Time after the respective Periods before mentioned for the Commencement of the Duties granted by this Act, fhall not have been charged within the Year for which the faid Duties ought to have been charged; and also fave and except as to the recovering, collecting, paying, or accounting for any Arrears of the feveral Duties hereby repealed, which may remain unpaid at the faid Periods refpectively as aforefaid; and any Penalties or Forfeitures then incurred.

"Stamp Duty on Game Licences under 44 G. 3. c. 98. repealed from " June 30, 1808. § 3."

IV. And be it further enacted, That in lieu of the Duties hereby repealed, there shall be annually affeffed, raised, levied, and paid, to and for the Ufe of His Majetty, His Heirs and Succeffors, upon every Person who fhall, after the Thirtieth Day of June One thousand eight hundred and eight, ufe any Dog, Gun, or Net, or other Engine, for any of the Purpofes mentioned in the Schedule marked (L.) to this A&t annexed, the respective Duties therein refpectively mentioned

and

Duties in refpect of killing Game Schedule (L.)

Duties fhall be affeffed and collected, &c. under the

Powers of the following Acts, viz. 43 G.3. c. 99.

43 G. 3. c. 161.

and fet forth; which Schedule, and the Duties and Rules therein contained, fhall be deemed and conftrued to be a Part of this A&t as if the fame were incorporated therewith under a special Enactment. V. And be it further enacted, That the faid Confolidated and New Duties fhall be affeffed, raifed, levied, paid and accounted for, under the Provifions and Regulations of the feveral Acts herein-after mentioned refpectively, and as the fame are refpectively applicable to Great Britain, or the refpective Parts of Great Britain before mentioned; videlicet, One Act paffed in the Forty-third Year of the Reign of his prefent Majefly, intituled, An Act for confolidating certain 43 G. 3. c. 150, of the Provifions contained in any Act or Aas relating to the Duties under the Management of the Commiffioners for the Affairs of Taxes, and for amending the fame; One other Act, paffed in the fame Year of the Reign of His prefent Majefty, intituled, An A& for confolidating certain of the Provifions contained in any Act or Acis relating to the Duties under the Management of the Commiffioners for the Affairs of Taxes, and for amnding the faid Ads fo far as the fame relate to that Part of Great Britain called Scotland; One other Act, paffed in the fame Year of the Reign of His prefent Majefty, intituled, An A& for repealing the feveral Duties under the Management of the Come miffioners for the Affairs of Taxes, and granting new Duties in lieu thereof; for granting new Duties in certain Cafes therein mentioned; for repealing the Duties of Excife on Licences, and on Carriages confructed by Coachmakers, and granting new Duties thereon, under the Management of the faid Commiffioners for the Affairs of Taxes; and alfo new Duties on Perfons felling Carriages by Auction or on Commiffion; Three other Acts, paffed in the Forty-fifth Year of the Reign of His prefent Majelly, One thereof intituled, An Ad for explaining and amending an A&t made in the Forty-third Year of His prefent Majefly, for confolidating certain of the Provifions contained in any Aa or Aus relating to the Duties under the Management of the Commiffioners for the Affairs of Taxes, and for amending the fame, fo far as relates to the Power of acting as Commiffioners in certain Difiries; One other thereof intituled, An dat to amend the feveral Laws relating to the Duties under the Management of the Commiffioners for the Affairs of Taxes; and the other thereof intituled, An A to amend fo much of an Act of the Forty-third Year of His prefent Majefly, for confolidating certain of the Provifions of the Acts relating to the Duties in Scotland, under the Management of the Commiffioners for the Affairs of Taxes, as relates to the Appointment of Affefors and Sub-Collectors, and the Notices required to be delivered to Perfons affeffed to the faid Duties; and One other Act, paffed in the Forty-fixth Year of the Reign of His prefent Majefly, intituled, An Act to grant certain Allowances out of the Duties under the Management of the Commiffioners for the Affairs of Taxes, to Perfons in respect of the Number of their "Children: And this Act fhall be construed in fuch Manner and to the like Effect, in all Refpects, as if the Duties hereby granted, and mentioned in the refpective Schedules hereto aunexed, were exprefsly granted, under and fubject to the feveral Provifions, Allowances, and Penalties in the faid feveral Acts contained, and as if the feveral Provifions, Allowances, and Penalties were exprefsly enacted in this Act; and that from the refpective Periods herein-before prescribed for the Commencement of the faid Duties, the Schedules to this A& annexed fhall be used and practifed in afcertaining and charging the

45 G. 3. c. 5.

45 G. 3. c. 71.

45 G. 3. c. 95.

46 G. 3. c. 94.

feveral

feveral Rates of Duty in lieu of the feveral Schedules for the like Purpofes contained in any of the faid Acts before-mentioned, which Lit-mentioned Schedules, and the Rules and Exemptions therein contained, fhall from thenceforth refpectively ceafe and determine; Lid all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters, and Things contained in fuch Acts refpectively, fo far as the fame are refpectively applicable to the Duties granted by this Act, except where other Provitions are made in this Act, fhall feverally and refpectively, in the Execution of this Act, be duly obferved, practifed, and put in Execution throughout the refpective Parts of Great Britain aforefaid, as fully and effectually, to all Intents and Purpofes, as if the fame Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters, and Things, (except as aforefaid) were particularly and relpectively repeated and re-enacted in the Body of this Act, ad fhall feverally be applied, conftrued, deemed, and taken to belong to this Act, in like Manner as if the fame had been enacted therein, and exprefsly applied to the Duties hereby granted, (except as afor.faid.)

Commiffioners and other Officers

appointed for the Affeffed Tax Acts, thall

under the Care

VI. And be it further enacted, That all and every the Perfons who How are or for the Time being fhall be Commiffioners for putting in Execution the faid Acts refpectively, and who fhall be refpectively qualified and authorized to act, and shall have taken the Oaths as directed by the feveral Acts before-mentioned, or any of them refpectively, as aforefaid, fhall be Commiflioners for putting in Execution this put in Executica Act, and the Powers herein referred to or contained, in all and every this Act; and the refpective Counties, Ridings, Cities, Boroughs, Cinque Ports, the Monies Towns, and Places privileged or not privileged, within England, levied fhall be Wales, and Berwick-upon-Tweed, and in all and every the Shires, of the Stewartries, Cities, and Boroughs in Scotland; and the feveral Commiffioners All flors, Collectors, Surveyors, and Infpectors refpectively, ap- for the Affairs of pointed or to be appointed to put in Execution the faid feveral Acts, Taxes. hall refpectively be Affeffors, Collectors, Surveyors, and Infpectors, to put in Execution this Act within the Limits of their refpective Districts or Divifions to which they are or fhall be respectively appointed; and they refpectively are hereby empowered and required to do all Things neceffary for putting this Act in Execution with relation to the Duties hereby impofed, in the like and in as full and ample a Manner as they or any of them are or is or fhall be authorized to put in Execution the faid feveral Acts; and the Duties hereby granted, when paid, fhall be under the Care and Management of the Commifioners for the Affairs of Taxes for the Time being, appointed or to be appointed by His Majefty, His Heirs or Succeffors.

VII. And be it further enacted, That every Receiver General shall have an Allowance of Three Halfpence in the Pound for all Monies which fhall be by him received and paid into the Receipt of Exchequer, or duly accounted for according to the Course of His Majefty's Exchequer; and that every Collector fhall have Three-pence in the Pound for what Money he shall pay to the Receiver General or his Deputy or Deputies, within the Time limited by the feveral Acts herein mentioned, for all the Duties granted by this Act, fave and except the Duties granted and contained in Schedule (L.) annexed to this Act, for which other Compenfation is hereby directed to be made to fuch Collector, and alfo for what Money fuch Collector hall pay out of fuch Duties, except as aforefaid, to any Perfon or

Perfous

Allowances to

Receivers
General,
Collectors, and

Clerks.

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Perfons in pursuance of any other Act or Acts of Parliament, and fhall duly account to fuch Receiver General or his Deputy for fuch Payments; and that for the careful writing and tranfcribing all and every the Affeffinents, Duplicates, Warrants, and Eftreats, in due Time, and for the due, fpeedy, and effectually executing all Matters and Things directed to be done or performed by or under the Commiffioners acting in the Execution of the feveral Acts relating to the Duties contained in this A&t then in force, the Clerk of the faid refpective Commiffioners who fhall perform the fame within the refpective Times limited by the faid Acts, fhall, by Warrant under the Hands of Two or more of the Commiffioners of each Diftri&t refpectively, have and receive from the refpective Receivers General, their Deputy or Deputies, the refpective Sums herein-after limited for every Pound of all fuch Monies of the faid Duties as he or they fhall have received by virtue of the Affeffments of the faid Commiffioners refpectively, who is and are hereby appointed and allowed to pay the fame accordingly; provided the faid feveral Acts be carried into Execution in due Time, and in an effectual Manner, for the Divifion in which he fhall be appointed the Clerk, and all Warrants, Affeffments, Eftreats, and Certificates, be made out and delivered according to the Directions of the faid Acts, and the Duplicates be delivered to the faid Receiver General, and into the Office of the Commiffioners for the Affairs of Taxes, within the Times limited by the faid Acts, but not otherwife; that is to fay, if the total Amount of fuch Allowance for One Year, calculated at the Rate of ane Penny Farthing in the Pound, on the Monies affeffed in that Year, and paid to the Receiver General or his Deputy as aforefaid, fhall amount to One hundred Pounds or upwards, then fuch Clerk fhall not be entitled to receive any further or greater Allowance than at the Rate of One Penny Farthing in the Pound, of the faid Monies fo paid: Provided alfo, that if the total Amount of the Monies of the faid Duties received by fuch Receiver General or his Deputy for One Year, in any District of Commiffioners, thall exceed Ninety-fix thousand Pounds, then the Clerk of fuch District shall have an Allowance at the Rate of One Penny Farthing in refpect of every Pound of the faid Ninety-fix thoufand Pounds, Part thereof, and a further Allowance at the Rate of One Half of One Penny Farthing for every Pound of the faid Monies exceeding Ninety-fix thoufand Pounds; and if the total Amount of fuch Allowance, calculated at the Rate of One Penny Farthing in the Pound on the faid Monies, fhall not amount to One hundred Pounds, then fuch Clerk fhall be entitled to receive an Allowance, at the Rate of Three Halfpence in the Pound, of the Monies fo paid; to as that the Allowance, calculated as laft aforefaid, fhall in no cafe be granted to any greater Amount than One hundred Pounds per Annum.

VIII. And be it further enacted, That all the Monies arising by the Duties hereby impofed (the neceffary Charges of raising and accounting for the fame excepted) fhall from Time to Time be paid into the Receipt of His Majefty's Exchequer at Westminster, in One Sum, to the Account of Affeffed Taxes, and fhall be carried to and made Part of the Confolidated Fund of Great Britain.

IX. Provided always, and be it further enacted, That the Com. miflioners of Ilis Majefty's Treafury now or for the Time being, or any Three or more of them, or the Lord High Treasurer for the Time being, fhall for the Period of Ten Years from the Commence

ment

ment of this Act, caufe feparate and distinct Accounts of the Produce of the Duties payable by virtue of this Act, to be prepared at the Office for Taxes, to be annually laid before Parliament, pursuant to an Act paffed in the Forty-fecond Year of the Reign of His prefent Majefty, intituled, An Ad for directing certain Publick Accounts to 42 G. 3. c. 70. be laid annually before Parliament, and for difcontinuing certain other Forms of Account now in ufe; and the Monies arifing from the faid additional Duties fhall be deemed a permanent Increafe to the Publick Revenue of Great Britain, for the Purpofe of defraying any increased Charge occafioned by any Loan made, or Stock created by Authority of any Act of Parliament paffed or to be paffed in the prefent Seffion of Parliament.

"Act may be altered this Seffion. § 10."

The SCHEDULES referred to by the Act of the 48th
Year of His prefent Majefty's Reign.

SCHEDULE (A.)

A SCHEDULE of the Duties made payable for every
DWELLING HOUSE within and throughout Great Britain,
according to the Number of Windows or Lights in each
Dwelling House and the Offices to be charged therewith.

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