Assessed Taxes, Property Tax, and Duty on Pensions and Offices of Profit Act 1844
| Jurisdiction | UK Non-devolved |
| Citation | 1844 c. 46 |
| Year | 1844 |
(7 & 8 Vict.) C A P. XLVI.
[29th July 1844]
'WHEREAS by an Act passed in the Sixth and Seventh Years of the Reign of Her present Majesty, intituledAn Actto continue, until the Fifth Day of April One thousand eight hundred and forty-five, Compositions for Assessed Taxes; and to amend the Laws relating to the Land and Assessed Taxes, and also the Laws relating to the Duties on Profits arising from Property, Professions, Trades, and Offices , the Compositions for Assessed Taxes entered into or renewed under the Authority of an Act passed in the Fourth and Fifth Years of the Reign of His late Majesty King William the Fourth were continued until the Fifth Day of April One thousand eight hundred and forty-five, and it is expedient to continue the same for the further Term of One Year:' Be it therefore enacted by the Queen'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 Authority of the same, That all Contracts of Composition for the Duties of Assessed Taxes now in force shall be and the same are hereby continued in force for a further Term of One Year, to be computed from the Fifth Day ofApril One thousand eight hundred and forty-five, and to determine on the Fifth Day of April One thousand eight hundred and forty-six, under the same Rules, Regulations, and Privileges as if such Compositions did not by the Laws now in force expire before the last-mentioned Day; and all the Powers and Provisions of the several Acts relating to or continuing such Compositions, or for collecting or enforcing Payment thereof, shall be extended and applied to the Contracts of Composition continued under this Act, to all Intents and Purposes as if the same had been herein repeated and re-enacted.
II except in Cases where Parties shall give Notice to determine the same on the 5th Day of April 1845.
II. Provided always, and be it enacted, That this Act shall not extend to the Contract of Composition of any Person who shall be desirous of determining the same on the Fifth Day ofApril One thousand eight hundred and forty-five, and who shall on or before the Tenth Day of October One thousand eight hundred and forty-four give Notice thereof in Writing to the Assessor or Collector of the Parish or Place, or to the Surveyor acting in the Execution of the Acts relating to the Duties of Assessed Taxes for the District in which such Composition shall be payable.
III Commissioners of Stamps and Taxes empowered to direct within what Districts and Parishes privileged and other Places shall be rated to the Assessed Taxes and Property Tax.
III. 'And whereas Difficulties have arisen in carrying into execution the several Acts relating to the Duties of Assessed Taxes, and the Duties on Profits arising from Property, Professions, Trades, and Offices, in divers privileged and other Places, by reason of Doubts as to whether such Places are extra-parochial, or included within or forming Part of any Parish, Tithing, or Place for which separate Assessments of the said Duties have been usually heretofore made;' for Remedy whereof be it enacted, That it shall be lawful for the Commissioners of Stamps and Taxes, or any Two or more of them, and they are hereby authorized and empowered, from Time to Time, by any Order in Writing under their Hands, to order and direct that any privileged or other Place, whether extra-parochial or not, but not being itself an entire Parish, shall, for the Purposes of assessing, charging, collecting, and levying the said Duties...
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