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SCHEDULE (B.)-INHABITED HOUSES-continued.

And alfo except fuch Warehouses as are diftinct and feparate Warehouses Buildings and not Parts or Parcels of fuch Dwelling Houfes, or detached. the Shops attached thereto, but employed folely for the Purpose of lodging Goods, Wares, and Merchandize, or for carrying on fome Manufacture; (notwithstanding the fame may adjoin to or have Communication with the Dwelling Houfe or Shop.)

IV. Every Chamber or Apartment in any of the Inns of Court,

Chambers in

or of Chancery, or in any College or Hall in any of the Univerfities Inns of Court, of Great Britain, being feverally in the Tenure or Occupation of &c. any Perfon or Perfons, fhall be charged thereto as an entire House,

and on the respective Occupiers thereof.

V.-Every Hall or Office whatever belonging to any Perfon or Publick Hails, Perfons, or to any Body or Bodies Politick or Corporate, or to any &c. Company, that are or may be lawfully charged with the Payment of any other Taxes or Parish Rates, fhall be fubject to the Duties hereby made payable as Inhabited Houses; 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.

VI. Where any Houfe fhall be let in different Stories, Tenements, Lodgings, or Landings, and fhall be inhabited by Two or more Perfons or Families, the fame fhall neverthelefs be fubject to and shall in like Manner be charged to the faid Duties as if fuch Houfe or Tenement was inhabited by One Perfon or Family only, and the Landlord or Owner fhall be deemed the Occupier of fuch Dwelling Houfe, and fhall be charged to the faid Duties: Provided, that where the Landlord fhall not refide within the Limits of the Collector, or the same shall 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 Occupiers refpectively; and fuch Payments fhall be deducted and allowed out of the next Payment on Account of Rent.

VII.-No Dwelling Houfe, or other fuch Premifes as aforefaid, fhall be estimated or rated at any lefs Annual Value than the Rent or Value at which the fame Premifes ftand charged in the laft Rate made on or before the Time of making the Affeflment for the Relief of the Poor in the fame Parish or Place.

Houfes let in

Apartments. (See XIV.)

Value, according

to Poors Rate.

VIII. In cafe the faid Poor Rate shall have been made throughout If Poors Rate by a Pound Rate on the full Annual Value of all the Dwelling Houfes on full Value. in the fame Parish or Place, then fuch Affeffinent fhall be made according to the faid Rate; and the Affeffors appointed or to be appointed for the faid Duties fhall in making their Affeffments on different Dwelling Houfes in the fame Parish or Place in all fuch Cafes as aforefaid, obferve the fame Rule of Proportion between the Affeffment of the Duties granted by this Act thereon, as shall have been obferved in making fuch Poor Rate as to all the Premises aforefaid rated in fuch Poor Rate.

IX. In cafe the faid Poor Rate fhall have been made on any proportionate Part of such Value, then fuch Affeffors fhall affefs the fame at the fame Sums refpectively as they would have been affeffed at by virtue of this Act, if the fame had been refpectively estimated in fuch Poor Rate at the full Value thereof refpectively.

L 2

X.-In

If on proportionate Value.

If otherwife.

If not Rated.

Abatement of
Rate.

Increase of Rate.

SCHEDULE (B.)-INHABITED HOUSES-continued.

X.-In cafe the Poor Rate in any Parish or Place fhall not be made on the full Annual Value of the different Dwelling Houfes charged, nor according to any proportionate Part of fuch Annual Value, but nevertheless the faid Dwelling Houfes fhall be rated in a due Proportion to each other, it fhall be lawful for the Affeffors, by all lawful Ways and Means authorized by this Act, to inquire into, and to the best of their Information and Judgment to afcertain the actual Rent of the feveral Houfes and other the Premifes aforefaid, in different Occupations within their Limits, which shall have been let within the Period of Three Years preceding the Time for making the Affeffment, or fo many of them as they fhall be able to afcertain the Rent of, and fhall make an Affeffment on the actual Rent on fuch of the said Houses and Premifes therewith occupied which fhall appear to them to have been fo let at the juft and full Value thereof, and fhall afterwards proceed to affefs the feveral other Houses with the Premises aforefaid occupied therewith in Sums refpectively bearing the fame Proportion, as far as the fame can be computed, to the Amount of fuch firft Affeffment as the Sums charged on the faid Poor Rate on fuch other Premises refpectively bear to the Sum charged in the faid Poor Rate on the faid Houfe and Premises so first affeffed: Provided always, that the aforefaid Rule shall extend only to fuch Houses and Premifes chargeable under this Act as fhall be rated in fuch Poor Rate diftinctly and unmixed with other Pro. perty not chargeable to the Duties hereby granted.

XI.-In cafe any Houfe with the Premises aforefaid therewith occupied, fhall not be rated in fuch Poor Rate, or shall be rated therein together with other Property not chargeable to the Duties hereby granted, or there shall be no Poor Rate in the Parish or Place where fuch Houfe is fituate, and in every Cafe where the Rules before-mentioned are not applicable, the faid Affeffors fhall make their Affeffment from the beft Information they can obtain of the annual Value thereof, which in all Cafes fhall be the actual Amount of the Rent at which the iaid Houses and Premises aforesaid respectively are let, or if not let, the Rent which they respectively are worth to be let by the Year.

XII.-In case any Houfe, with the Premises aforefaid, fhall, on occafion of the Affeffor or Affeffors having purfued the Proportions obferved in the Poor Rate on which fuch Affeffment was made, have been affeffed at a Sum exceeding the juft Rate on the annual Value thereof, it shall be lawful for the Commiffioners to abate and deduct from fuch Affeffment fo much as in their Judgment will reduce the fame to a juft Rate on fuch annual Value, but in no cafe to a lefs annual Value than the fame ftands rated at in the Poor Rate.

XIII. In cafe any House, with the Premises aforefaid, shall, on occafion of the Affeffor or Affeffors having purfued the Proportions obferved in fuch Poor Rate, have been affeffed at a Sum lefs than the actual Rent at which the fame fhall be let, or if not let, at lefs than the Rent at which the fame might be let, it fhall be lawful for the Commiffioners to enlarge and increase fuch Affeffment to fuch Sum as a like Rent would amount unto.

XIV.-When

SCHEDULE (B.)-INHABITED HOUSES-continued.

XIV. Where any Dwelling House 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 was an entire House, which (See VI.) Duty shall be paid by the Occupiers thereof respectively,

EXEMPTIONS.

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. Publick Office tofore payable have been paid by His Majefty, or out of the Publick

Revenue.

Owner.

Cafe II.-Every Dwelling Houfe, being a Farm Houfe, occupied Farm Houses. by a Tenant, and bonâ fide used for the Purposes of Husbandry only, Cafe III.-Every Dwelling Houfe, being a Farm Houfe, occu- Farm House of pied by the Owner thereof, and bonâ fide used for the Purposes of Hufbandry only, which, together with the Household and other Offices aforefaid, fhall be valued under this A&t at Ten Pounds per Annum, or any lefs Sum.

Cafe IV.-Any Hofpital, Charity School, or House provided for the Reception or Relief of Poor Perfons.

Cafe V. Every House whereof the keeping is or fhall be committed or left to the Care or Charge of any Perfon or Servant, who doth not pay Rates to the Church and Poor, and who refides therein for the Purpose only of taking care thereof: Provided, that an Af feffment fhall be duly made in every fuch Cafe, and the Fact be truly returned in the Manner directed by this Act in other Cafes of Exemption from the faid Duties, and the Exemption be allowed by the Commiffioners for executing this Act.

SCHEDULE (C.)

No. I.

A SCHEDULE of the Duties payable annually for every
MALE SERVANT retained or employed by any Perfon or
Perfons in the feveral Capacities mentioned herein.

NUMBER of SERVANTS.

Amount of
Duty for each
Servant.

Hofpitals, &c.

Houses in Charge of Servants.

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L

9

IO

II

Do.

Do.

Do.

Do.

Do. and upwards

For every fuch Servant retained or employed by any Male Perfons, never having been married, over and above the before-mentioned Duties, the further Sum of

L3

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To what Servants extended.

Servants in
Taverns.

Gardeners.

Apprentices.

Gamekeepers.

SCHEDULE (C.)—MALE SERVANTS-continued.

RULES for charging the faid laft-mentioned Duties. I.-The faid laft mentioned Duties to be paid by the Master or Mistress of fuch Servants respectively, and to extend to and be payable for every Male Servant retained or employed in any of the following Capacities; that is to fay, Maitre d'Hôtel, Houfe Steward, Mafter of the Horfe, Groom of the Chamber, Valet de Chambre, Butler, Under Butler, Clerk of the Kitchen, Confectioner, Cook, Houfe Porter, Footman, Running Foot-man, Coachman, Groom, Poftillion, Stable Boy or Helper in the Stables of the Mafter or Mistress, Gardener, Park-keeper, Game-keeper, Huntsman, Whipper-in, or by whatever Name or Names Male Servants really acting in any of the faid Capacities fhall be called, or whether fuch Male Servants fhall have been retained or employed in One or more of the faid Capacities, or in any other Bufinefs jointly with One or more of the faid Capacities, and to every fuch Servant let to hire with any Carriage or Horfes for One Year, or any longer Period.

II. The faid Duties fhall extend to all Servants of the Capacities before mentioned employed in Taverns, Coffee-houses, Inns, Alehoufes, or any other Houses licensed to fell Wine, Ale, or other Liquors by Retail, and in Eating or Victualling Houses, and in Hotels or Lodging Houfes, being Eating and Victualling Houfes, of whatever Defcription, although not licenfed, except Hoftlers and Helpers in Stables, and Drivers employed to drive Carriages let out to hire, in fuch Manner that the Stamp Office Duty payable by Law on Horfes let to hire fhall have been duly paid and fatisfied, and except Waiters.

III.-The faid laft mentioned Duties on Gardeners fhall extend to every Gardener who fhall have contracted for the keeping of any Garden or Gardens, and to every Person who shall have been hired to work in any Garden wherein the conftant Labour of One Person fhall be neceffary, or where One Perfon fhall have been conftantly employed, to be paid by the Perfon or Perfons for whofe Ufe, and in whofe Garden fuch Gardener or Persons shall have been employed, except as herein-after mentioned.

IV. The faid laft-mentioned Duties fhall extend to all Apprentices retained or employed in any of the Capacities aforefaid, fave and except fuch Apprentices as fhall have been impofed upon any Master or Miftrefs under and by virtue of the Powers given to Magiftrates and Parish Officers by any Act or Acts of Parliament, fo as the Number of fuch Apprentices for whom this Exemption fhall be claimed by the fame Perfon fhall not exceed Two, fuch Apprentices not wearing Livery, nor being employed as Livery Servants.

V.-The faid laft-mentioned Duties on Gamekeepers fhall extend to every Perfon retained or employed to kill or preferve Game for the Ufe of any other Perfon or Perfons, whether lawfully appointed to kill or preferve Game or not, to be paid by the Perfon or Perfons retaining, employing, or appointing fuch Perfons refpectively; except Gamekeepers, being the Servants of other qualified Perfons duly returned by and charged to the faid Duties as Servants of fuch other Perfons.

VI.--The

SCHEDULE (C.)-MALE SERVANTS-continued.

VI. The faid laft-mentioned Duties fhall extend to every Perfon Coachmen, &c. who fhall be employed in the Capacity of a Coachman, Poftillion, Groom, or Helper in the Stables, although fuch Perfon fhall have been retained for the Purposes of Hufbandry, or any Manufacture or Trade, where the Mafter or Mistress of fuch Perfon fhall be chargeable with Duty for any Carriage, (other than a Taxed Cart,) or for Two or more Horfes chargeable with the Duty on Horses kept for the Purpofe of riding or drawing Carriages, as herein mentioned. VII. The faid last-mentioned Duties fhall extend to every Per- Grooms, fon who fhall be employed as a Groom, Stable Boy, or Helper in the Stables of the Mafter or Miftrefs, to take care of any Horse, Mare, or Gelding, the Property of fuch Master or Mistress, kept for the Purpose of racing or running for any Plate, Prize, Sum of Money, or other Thing, or in training for any of the faid Purposes.

Schedule (C.) No. 2.

A SCHEDULE of the Duties payable annually for MALE
SERVANTS retained or employed in the feveral Capacities
herein mentioned.

For every Gardener or Perfon employed to work in any £.
Garden, under any Perfon chargeable to the Duties
mentioned in Schedule (C.); No. 1.; and for every
Gardener employed in any Garden wherein the con-
ftant Labour of one Perfon fhall not be neceffary,
the Sum of

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To be paid by each Perfon in whofe Garden fuch Perfon fhall be employed.

S. d.

090

EXEMPTIONS from the Duties as fet forth in Schedule (C.)

No. 1. and 2.

Any perfon employed by the Day or Week to work as a Day Day-Labourers, Labourer, at the ufual Rate of Wages for Day Labourers in Agriculture, in any Garden belonging to a Dwelling Houfe, being a Farmhouse, and exempted as fuch from the Duties mentioned in Schedule (B.), or in any Garden belonging to a Dwelling Houfe not chargeable to the Duties mentioned in the faid Schedule, fuch Garden not requiring the constant Labour of One fuch Labourer.

Schedule (C.) No. 3.

A SCHEDULE of the Duties payable annually for every MALE PERSON or SERVANT retained or employed in the feveral Capacities herein mentioned.

For every Male Perfon employed by any Merchant or
Trader as a Traveller or Rider, the Duties following;
videlicet,

Where One fuch Traveller or Rider and no more
fhall be fo employed, the Sum of
L 4

£. S.

d. Travellers.

2

8 o
And

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