Assessed Taxes Act 1812
| Jurisdiction | UK Non-devolved |
(52 Geo. 3) C A P. XCIII.
[9th July 1812]
'Most Gracious Sovereign,
WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom ofGreat Britain and Ireland , in Parliament assembled, have, towards raising the necessary Supplies to defray Your Majesty's Public Expences, and making a permanent Addition to the Public Revenue of Great Britain , freely and voluntarily resolved to grant certain new and additional Duties, in the manner and to the Amount contained in the respective Schedules hereunto annexed;' and we do most humbly beseech Your Majesty that it may be enacted; and be it enacted by the King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authorityof the same, That there shall be assessed, raised, levied and paid, unto and for the Use of His Majesty, his Heirs and Successors, throughoutGreat Britain in respect of Male Servants, and other Male Persons retained or employed by any Person or Persons in any of the several Capacities mentioned in the Scheduleto this Act annexed marked (C.); and in respect of Carriages of any of the Descriptions mentioned in the Scheduleto this Act annexed marked (D.), and the Makers and Sellers thereof respectively; and in respect of Horses, Mares and Geldings, kept by any Person or Persons for any of the Purposes mentioned in the Schedule to this Act annexed marked (E.); and of all other Horses, Mares or Geldings, not before charged, and upon Mulesdescribed in the Schedule to this Act annexed marked (F.); and of all Dogs, of any of the Descriptionsmentioned in the Schedule to this Act annexed marked (G.); and upon all Horse Dealersresiding within the respective Limits described in the Schedule to this Act annexed marked (H.); and upon all Personsin respect of their taking or killing Game, or other Things mentioned in the Schedule to this Act annexed marked (L.), and, as set forth in the said Schedule; the several new and additional Duties respectively inserted, described and set forth in the said several Schedules, respectively marked as aforesaid.
'II. And whereas it is expedient that the said new and additional Duties should be consolidated with the Duties granted by the Two several Acts passed in the Fortyeighth and FiftiethYears of His present Majesty's Reign, on the same Articles respectively;' Be it further enacted, That the said Duties granted by the said Acts of the Forty eighth and Fiftieth Years aforesaid, shall be consolidated with the Duties granted by this Act on the same Articles respectively; and that from and after the respective Periods mentioned in this Act, or in the said several Schedules, for the Commencement of the said Duties respectively, the several Duties granted by the said Acts, and this Act, shall be assessed, levied and paid, in one Sum, as set forth and described in the several Schedules annexed to this Act, and the Rules therein respectively mentioned; which several Schedules, Duties and Rules, shall be construed as part of this Act, and as if the same were incorporated therewith under a special Enactment.
III Additional Duties how raised.
III. And be it further enacted, That the said new and consolidated Duties shall be assessed, raised, levied, paid and accounted for under the Provisions and Regulations of this Act and of the several Acts in force, at and immediately before the passing of this Act, in relation to the Duties granted by the said Acts, of the Forty eighth and Fiftieth Years aforesaid, or of any Act or Acts passed or to be passed in the present Session of Parliament; and this Act, shall be construed in such manner, and to the like Effect in all respects as if the Duties hereby granted and mentioned in the respective Schedules hereto annexed were expressly granted, under and subject to the several Provisions, Allowances and Penalties in the said several Acts contained, as if the several Provisions, Allowances and Penalties were expressly enacted in this Act; and that from the respective Periods in the said Schedules prescribed for the Commencement of the said Duties, the Schedules to this Act annexed shall be used and practised in ascertaining and charging the several Rates of Duty, in lieu of the several Schedulesfor the like Purposes contained in any of the said Acts before mentioned, which last mentioned Schedules, and the Rules and Exemptions therein contained, shall from thenceforth respectively cease and determine; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things contained in such Acts respectively, so far as the same are respectively applicable to the Duties granted by this Act, except where other Provisions are made in this Act, shall severally and respectively in the Execution of this Act, be duly observed, practised and put in Execution throughout the respective Parts ofGreat Britain aforesaid, as fully and effectually, to all Intents and Purposes, as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things (except as aforesaid), were particularly and respectively repeated and re-enacted in the Body of this Act, and shall severally be applied, construed, deemed and taken to belong to this Act, in like manner as if the same had been enacted therein, and expressly applied to the Duties hereby granted, (except as aforesaid).
IV Notices left of additional Duties requiring Returns.
IV. And be it further enacted, That the Persons appointed or to be appointed Assessors of the Duties granted by the said Acts of the Forty eighth and Fiftieth Years aforesaid for the current Year, commencing inEngland and Wales from the Fifth Day of April One thousand eight hundred and twelve, and in Scotland from the Twenty fourth Day of May One thousand eight hundred and twelve, shall, and they are hereby authorized and required, as soon after the passing of this Act as conveniently can be done, to give or leave at every House, and to every Person residing therein, who shall be separately chargeable to the Duties by this Act granted, and to every Corporation, Company, Fraternity, Society or Partnership of Persons so chargeable, such Notices in Writing as may be conformable to the Schedules in this Act contained, and necessary to obtain a due Assessment of the Duties granted by this Act for the current Year commencing as aforesaid, requiring such Parties respectively to prepare and produce, within Twenty one Days next ensuing the Date of such Notice, a List or Lists, or Declaration or Declarations in Writing, in the Forms and in the manner hereinafter required.
V Persons liable to return Lists of Articles kept in preceding Year.
V. And be it further enacted, That every Person, Corporation, Company, Fraternity, Society or Partnership, who shall have employed any Male Person specified or described, or intended to be specified or described in the Schedule to this Act annexed marked (C.), or shall have kept any Carriage specified or described, or intended to be specified or described in the Schedule to this Act annexed marked (D.), or shall have carried on the Trade of a Coachmaker or Maker of Carriages, or have sold or repaired any Carriages in the said Schedule mentioned, or kept any Horse, Mare or Gelding, specified or described, or intended to be specified or described in the Schedule to this Act annexed marked (E.), or any other Horse, Mare or Gelding, or Mule specified or described, or intended to be specified or described in the Schedule to this Act annexed marked (F.), or any Dog specified or described, or intended to be specified or described in the Schedule to this Act annexed marked (G.), or who shall have used or exercised the Trade or Business of a Horse Dealer, as set forth in the Schedule to this Act annexed marked (H.), within the Year preceding the Fifth Day ofApril and the Twenty fourth Day of May One thousand eight hundred and twelve respectively as aforesaid, shall, (in every case where a due and sufficient Return, whereon the said new or additional Duties hereby granted can be computed, shall not have been made pursuant to the said Acts relating to the said present Duties on the same Articles respectively) within Twenty one Days next ensuing the Date of such Notice, cause to be prepared true and particular Lists in Writing, signed by such Person, Corporation, Company, Fraternity, Society or Partnership, or on his, her or their Behalf, by some Person or Persons duly authorized for that Purpose, of the several Articles, Matters and Things, in respect whereof such Person, Corporation, Company, Fraternity, Society or Partnership, shall be liable, and the particular Parish or Parishes where the Assessment or Assessments of the Current Year is or are intended to be paid; which Lists shall respectively contain the several Matters and Things required by the several Schedules to this Act annexed, or the Rules relating to the same, and shall be made in such Form and Manner as shall be requited in and by the said Notices respectively; and every such Person, Corporation, Company, Fraternity, Society or Partnership of Persons, shall be assessed and charged to the said new and consolidated Duties contained in the several Schedules in this Clause mentioned, for the Whole of the Current Year, commencing as aforesaid, at the total Rate specified in the several Schedules hereinbefore mentioned, subject to such further Charges in default of sufficient Returns, and to such Power of Appeal...
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