SCHEDULE (A.)-WINDOWS-continued. Duties to be charged for Duties to be NUMBER of WINDOWS Windows in every Dwelling Offices in According to which the Dwelling House and Not more than and Berwick- charged for Windows in every Dwelling House and Offices in Scotland. 19000 600000000 6 Do. 24 13 Do. 25 10 Do. 26 7 6 24 II 096 8 6 '39 Do. 40 to 44 Do. 27 4 27 2 6 28 15 Do. 34 10 34 8 37 6 37 4 6 39 13 41 18 044 3 0 46 8 48 13 50 18 653 2 6 6 6 55 7 Do. 58 17 63 6 58 15 663 4 67 16 607 14 072 4 6 6 180 and upwards Do. And for every fuch Dwelling Houfe which fhall contain more than 180 Windows or Lights, for every Window or Light exceeding the Number of 180 SCHEDULE (A.)-WINDOWS--continued. RULES for charging Windows or Lights. I.-The faid feveral Duties to be charged annually in refpect of How chargeable. the Windows or Lights in every Dwelling Houle, with the Household and other Offices herein enumerated. II.-All Skylights, and all Windows or Lights however con- Skylights, &c. ftructed, in Staircafes, Garrets, Cellars, Paffages, and all other Parts of Dwelling Houfes, to what Ufe or Purpose foever applied, and whether fuch Windows or Lights fhall be in the exterior or interior Parts of fuch Dwelling Houtes, to be charged to the faid Duties. III.-Every Window or Light in any Kitchen, Cellar, Scullery, Lights in Offices. Buttery, Pantry, Larder, Wathhoufe, Laundry, Bakehoufe, Brewhoufe and Lodging Room, belonging to or occupied with any Dwelling Houfe, whether the fame fhall be within or contiguous to or disjoined from the Body of fuch Dwelling Houfe, thall be charged to the faid Duties. IV. The faid Duties to be charged yearly upon the Occupier or Occupiers of the Houfes, Cottages, or Tenements, in refpect whereof the faid Duties fhall be charged, and to be in force for One whole Year from the 5th Day of April in the Year in which the fame fhall be charged, to be levied on fuch Occupier or Occupiers, or on his, her, or their refpective Executors or Adminiftrators, except as herein-after provided. Chargeable from 5th April. V.-Where any Change in the Occupation of any Houfe, Cottage, Change of or Tenement, fhall take place after the Affeffment fhall be made, then Occupation. and in fuch Cafe the Duties hereby directed to be charged on the Occupier or Occupiers of Houfes, Cottages, or Tenements, for One Year, fhall be levied upon and paid by the Occupier or Occupiers, Landlord or Landlords, Owner or Owners for the Time being, or on both or all of them, according to their Times of Poffeffion thereof, without any new Affeffiment, notwithstanding fuch Change in the Occupation of fuch Houfe, Cottage, or Tenement, for the Year that fuch Houfe fhall have been affeffed: Provided, that where a Tenant of any Houfe, Cottage, or Tenement, fhall quit the fame, on the Determination of the Leafe or Demife thereof, after an Affeflment fhall be made, and fhall have given Notice thereof to the Affeffor for the Place, the Duty thereon fhall be difcharged by the Commiffioners for executing this Act for the Remainder of that Year, in cafe it fhall appear to the faid Commiffioners at the End of fuch Year, that fuch Houfe, Cottage, or Tenement, fhall have continued wholly unoccupied for and during the Remainder of fuch Year. VI.—Where any Dwelling Houfe is or fhall be let in different Apartments, Tenements, Lodgings, or Landings, and fhall be inhabited by Two or more Perfoas or Families, the fame fhall neverthelefs be charged as if fuch Houfe was inhabited by one Perfon or Family only; and the Landlord or Owner, Landlords or Owners of fuch Houfe, Apartments, or Tenements, are or fhall be deemed and taken to be the Occupier or Occupiers of fuch Houfe, and fhall be charged with the faid Duties: Provided, that where the Landlord fhall not refide within the Limits of the Collector, or the fame fhall remain unpaid by fuch Landlord for the Space of Twenty Days after the fame is due, the Duties fo charged may be levied on the Occupier or Houfes, let in Houfes left in charge of Servants. Chambers in Inns of Court, &c. Rooms in publick Halls. Partitions between Windows. Windows lighting Two Places. Dimensions of SCHEDULE (A.)-WINDOWs-continued. or Occupiers refpectively, and fuch Payment fhall be deducted and allowed out of the next Payment on account of Rent. VII. Every Houfe, whereof the keeping is or fhall be com mitted or left to the Care or Charge of any Perfon or Servant, shall be fubject to the like Duties as if it were inhabited by the Owner or by a Tenant; and, if fuch Perfon or Servant fhall not pay Rates to the Church and Poor, the faid Duties fhall be paid by the refpective Owners or Tenants of the faid Houfe. VIII.-Every diftin& Chamber or Apartment in any of the Inns of Court, or of Chancery, or in any College or Hall, in either of the Univerfities of Oxford or Cambridge, or any publick Hofpital, being feverally in the Tenure or Occupation of any Perfon or Perfons, fhall be fubject to the fame Duties as if the fame was an entire Houte, which Duties fhall be paid by the Occupier thereof refpectively; provided, that every fuch Chamber or Apartment, which fhall not contain more than Seven Windows or Lights, fhall be charged at the Rate of Three Shillings and Sixpence for every fuch Window or Light. IX.-All Dwelling Rooms in any Hall or Office whatever, belonging to any Perfon or Perfons, or to any Bodies Politick or Corporate, or to any Company, that are or may be lawfully charged with the Payment of any other Taxes or Parish Rates, shall be fubject to the Duties hereby made payable, and fhall be respectively charged as Dwelling Houfes; and the Perfon or Perfons, Bodies Politick or Corporate, or Company, to whom the fame fhall belong, fhall be charged as the Occupier or Occupiers thereof. X.-When a Partition or Divifion between Two or more Windows or Lights, fixed in one Frame, is or fhall be of the Breadth or Space of Twelve Inches, the Window or Light on each Side of fuch Partition or Divifion fhall be charged as a diftin& Window or Light. XI.-Every Window extending fo far as to give light into more Rooms, Landings, or Stories than One, fhall be reckoned and charged as fo many feparate Windows as there are Rooms, Landings, or Stories culightened thereby. XII.-- Every Window or Light, including the Frame, Partitions, and Divifions thereof, which by due Admeasurement of the whole Space on the Aperture of the Wall of the Houfe or Building, on the Outfide of fuch Window or Light, fhall exceed in Height Twelve Feet, or in Breadth Four Feet Nine Inches, not being lefs than Three Feet Six Inches in Height, fhall be reckoned and charged as Two Windows or Lights, except fuch Windows or Lights as fhall have been made of greater Dimenfions at any Time prior to the Fifth Day of April One thoufand feven hundred and eighty-five; except allo the Windows or Lights in fuch Parts of Dwelling Houfes as are ufed for Shops, Workshops, and Warehouses, and except the Windows or Lights in the publick Room of any Houfe licenfed to fell Wine, Ale, or other Liquors by Retail, which fhall be ufed for the Entertainment of Guefts; and the Windows or Lights in Farm Houfes efpecially exempted from the Duties in the following Schedule, marked B.) or in any Dwelling Houfe not chargeable to the Duties mentioned in the faid Schedule. 6 XIII.-Where SCHEDULE (A.)-WINDOWS-continued. XIII. - Where any Dwelling Houfe fhall be divided into different Distinct Tenements, being diftinct Properties, every fuch Tenement fhall be Tenements, fubject to the fame Duties as if the fame were an entire House, which (See VI.) Duties fhall be paid by the Occupiers thereof refpectively; provided, that every fuch Tenement in England, Wales, or Berwick-uponTweed, which fhall not contain more than Seven Windows or Lights, fhall be charged at the Rate of Three Shillings and Sixpence for every fuch Window or Light; and every fuch Tenement in Scotland which fhall not contain more than Seven Windows or Lights, fhall be charged at the rate of Three Shillings for every fuch Window or Light. EXEMPTIONS from the faid Duties. Cafe I.-Any Houfe belonging to His Majefty, or any of the Royal Family, Royal Family; and every Publick Office for which the Duties here- Public Offices. tofore payable have been paid by His Majefty, or out of the Publick Revenue. Cafe II.-Any Hofpital, Charity School, or Houfe provided for Hofpitals, &c. the Reception and Relief of poor Perfons, except fuch Apartments therein as are or may be occupied by the Officers or Servants thereof which fhall feverally be affeffed, and be fubject to the faid Duties as entire Dwelling Houses. : Cafe III.-The Windows in any Room of a Dwelling Houfe, Chapels. licenfed according to Law as a Chapel for the Purposes of Divine Worship, and ufed for no other Purpose whatsoever Provided that every fuch Hofpital, Charity School, Houfe for the Provifo for Reception and Relief of poor Perfons, or Room licensed as a Chapel charging as aforefaid, fhall be brought into charge by the Affeffor or Affeffors, Hofpitals, or in their Default, by the Surveyor or Infpector, and shall be stated Chapels, &c. on the Certificate of Affeffments as fuch; and on due Proof of the Fact before the Commiffioners by the Affeffors, it fhall be lawful for the Commiffioners for executing the faid Act to discharge fuch Hofpital, Charity School, House for the Reception and Relief of poor Perfons, and Room licensed as a Chapel, from the faid Duties, or fuch Part thereof as is hereby intended to be exempted, in like Manner as they are authorized to discharge the Affeffment on poor Perfons by this Act, but not otherwise. Cafe IV. The Windows or Lights, in any Dairy or Cheefe- Dairies. Room belonging to and occupied with any Dwelling Houfe, chargeable with the faid Duties, although the fame fhall be Part thereof, which thall be used by fuch Occupier or Occupiers for the Purpose of keeping Butter or Cheese, being their own Produce, for Sale or private Ufe; provided that the Windows or Lights in fuch Dairies or Cheese Rooms, fhall be made with Splines or wooden Laths, or iron Bars, or Wires, and wholly without Glafs, and that the Occupiers of the Dwelling Houfes to which fuch Dairies and Cheefe Rooms belong fhall paint or caufe to be painted on the outer Door thereof, or on the Outfide of the Windows thereof, or one of them, in large Roman Letters, the Words, " Dairy" or "Cheese Room," as the Cafe may require, and shall keep, and from Time to Time restore such Words fo painted diftin&tly legible, during all fuch Time as fuch Exemption fhall be claimed; and provided, that fuch Dairies or 48 Geo, III. L Cheefe How chargeable. Outhouses. Shops and Warehouses attached. SCHEDULE (A.)-WINDOWS-continued. Cheese Rooms fhall not be at any Time or Times ufed to dwell or to fleep in by any Perfon or Perfons, but fhall be wholly kept and used for the feveral Purposes hereinbefore mentioned: And provided also, that an Affeffment of all fuch Windows or Lights fhall be duly made, and the Fact be truly returned in the Manner directed by this Act, in other Cafes of Exemption from the faid Duties, fo that the Number of Windows fo to be exempted may be ascertained, and the Exemption be allowed by the Commiffioners for executing this Act. SCHEDULE (B.) A SCHEDULE of the Duties made payable on all Inhabited DWELLING HOUSES throughout Great Britain, according to the Value thereof, and of the Offices and Lands to be charged therewith. S. d. For every fuch Inhabited Houfe which, with the Value in I 6 2 3 2 10 RULES for charging the faid laft-mentioned Duties. I.-The faid laft mentioned Duties to be charged annually on the Occupier or Occupiers for the Time being of every fuch Dwelling Houfe, being of the Annual Rent of Five Pounds or upwards, at the refpective Rates before-mentioned, and to be levied on him, her, or them, or on his, her, or their respective Executors or Adminiftrators, and in like Manner in cafe of a Change in the Occupation thereof as is before directed in refpect of the Duties on Windows or Lights, and in Addition to the Duties contained in Schedule (A.) II. Every Coachhoufe, Stable, Brewhoufe, Wafhhoufe, Laundry, Woodhoufe, Bakehoufe, Dairy, and all other Offices, and all Yards, Courts, and Curtilages, and Cardens, and Pleafure Grounds, belonging to and occupied with any Dwelling Houfe, fhall, in charging the faid Duties, be valued together with fuch Dwelling Houfe; provided no more than One Acre of fuch Gardens and Pleasure Grounds fhall in any cafe be fo valued. III-All Shops and Warehoufes which are attached to the Dwelling Houfe, or have any Communication therewith, fhall in charging the faid Duties be valued together with the Dwelling Houle and the Household and other Offices aforefaid thereunto belonging: (except fuch Warehoufes and Buildings upon or near adjoining to Wharfs which are occupied by Perfons who carry on the Bufinefs of Wharfingers, and who have Dwelling Houfes upon the faid Wharfs for the Refidence of themfelves or Servants employed upon the faid Wharfs.) |