House Tax Act 1803
| Jurisdiction | UK Non-devolved |
| Citation | 1803 c. 161 |
| Year | 1803 |
(43 Geo. 3) C A P. CLXI.
[12th August 1803]
'WHEREAS the several Acts in relation to the Duties on Houses, Windows, and Lights, and to the Duties on Inhabited Houses, which were consolidated with the Duties granted by an Act, passed in the last Session of Parliament, intituled, An Act for granting to his Majesty certain additional Duties on Windows or Lights, and on Inhabited Houses, and for consolidating the same with the present Duties thereon; and also the several Acts in relation to the Duties on Male Servants, Carriages, Horses, Mules, and Dogs, which were consolidated with the Duties granted by another Act, passed in the last Session of Parliament, intituled,An Act for granting to his Majesty certain additional Duties on Servants, Carriages, Horses, Mules, and Dogs, and for consolidating the same with the present Duties thereon ; and also certain Acts, passed in the thirty-sixth and forty-first Years of the Reign of his present Majesty respectively, intituled, the one thereof, An Act for repealing the Duties on Licences to Persons using or exercising the Business of an Horse-Dealer, and granting new Duties in lieu thereof; and the other thereof, An Act for transferring the Receipt and Management of the Duties on Licences for using or exercising the Trade and Business of an Horse-Dealer from the Commissioners of Stamps to the Commissioners for the Affairs of Taxes, and also for making further Provisions in respect to the said Duties so transferred; and also an Act, passed in the forty-first Year of the Reign of his present Majesty, intituled, An Act for transferring the Receipt and Management of certain Duties on Certificates for wearing Hair Powder, or using Armorial Bearings, from the Commissioners of Stamps to the Commissioners for the Affairs of Taxes, and also for making further Provisions in respect of the said Duties so transferred; might be more effectually carried into Execution, if the Provisions for ascertaining, charging, and assessing the same, were comprised in one Act, and varied and amended in some Respects;' be it therefore 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 Parliamentassembled, and by the Authority of the same, That, from and after the fifth Day ofApril One thousand eight hundred and four, throughout that Part of Great Britain called England, Wales , and Berwick-upon-Tweed , and from and after the twenty-fourth Day of May One thousand eight hundred and four, throughout Scotland , in lieu and instead of the Duties granted by or contained in the several Schedules annexed to the said recited Acts, and hereinafter repealed, there shall be assessed, raised, levied, collected, and paid unto and for the Use of his Majesty, his Heirs and Successors, upon Houses, Windows, and Lights, as set forth in the Schedule to this Act annexed, marked (A.); and upon Inhabited Houses, as set forth in the Schedule to this Act annexed, marked (B.); and upon all Male Servants retained or employed by any Person or Persons in any of the several Capacities mentioned in the Schedule to this Act annexed, marked (C.); and upon all Carriages of any of the Descriptions mentioned in the Schedules to this Act annexed, marked (D.); and upon all Horses, Mares, and Geldings, kept and used by any Person or Persons for any of the Purposes mentioned in the Schedule to this Act annexed, marked (E.); and upon all other Horses, Mares, or Geldings, not charged with any Duty by the before-mentioned Schedule (E.), and upon Mules, as described in the Schedule to this Act annexed, marked (F.); and upon all Dogs of any of the Descriptions mentioned in the Schedule to this Act annexed, marked (G.); and upon all Horse Dealers residing within the respective Limits described in the Schedule to this Act annexed, marked (H.); and upon all Persons in respect of Hair Powder, or any Armorial Bearings or Ensigns, as respectively set forth in the Schedules to this Act annexed, marked (I.) and (K.); the several Duties respectively inserted, described, and set forth in the said several Schedules marked (A.), (B.), (C.), (D.), (E.), (F.), (G.), (H.), (I.), and (K.), hereunto annexed, which several Schedules, and the Rules and Exemptions therein contained, shall be deemed and construed a Part of this Act, as if the same were incorporated therewith under a special Enactment.
II Excise Duties under 25 G. 3. c. 49, on Licences to Coachmakers, and on Carriages built for Sale, repealed, except as to Arrears.
II. 'And whereas by an Act passed in the twenty-fifth Year of the Reign of his present Majesty, intituled,An Act for granting to his Majesty certain Duties upon Licences to be taken out by Coachmakers, and also certain Duties upon Carriages to be built for Sale , certain Excise Duties were granted in Great Britain on Licences taken out by such Coachmakers, and also on Carriages with four or two Wheels respectively, which should be built, or constructed for Sale: And whereas it is expedient that the said Duties should be repealed, and other Duties should be granted in lieu thereof on Coachmakers, and on Carriages constructed by them for Sale, to be placed under the Management of the Commissioners for the Affairs of Taxes, and also the like Duties on Persons vending the same by way of Auction, or on Commission, for or in the Expectation of Profit;' be it further enacted, That all Duties granted by the said last recited-Act, shall, from and after the respective Days before mentioned in the respective Parts of Great Britain *, cease and determine, save and except in all Cases relating to the recovering or paying any Arrears of the said Duties by the said Act granted, which on that Day shall remain unpaid, and the several Clauses and Provisions for receiving and recovering the same.
‘All Excise Licences shall cease from the Days fixed for the Repeal of the Duties, (see ∥ 1,) and Commissioners shall return a Portion of the Duty for the Time then unexpired, ∥ 3.’
IV Duties in Schedule D. 5 & 6, imposed on Coachmakers, Carriages built for Sale, and Persons selling Carriages.
IV. And be it further enacted, That from and after the respective Days before mentioned, inEngland and Scotland respectively, there shall be raised, levied, collected, and paid to his Majesty, his Heirs and Successors, the several Duties on Coachmakers, and on Carriages built and constructed by them for Sale, in lieu and instead of the Duties hereby repealed, and also the new Duties on Persons vending such Carriages by Auction or Commission for or in expectation of Profit, severally contained in Schedules (D.) No. 5 and 6., which Schedules shall be construed a Part of this Act, and as the other Schedules to this Act are directed to be considered.
V Duties granted by this Act shall be levied under the Regulations of 43 G. 3. c. 99. and c. 150.
V. And be it further enacted, That all the several Duties hereby granted inEngland, Wales , and Berwick-upon-Tweed , shall be assessed, raised, levied, and collected under the Regulations of an Act passed in the present Session of Parliament, intituled, An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same ; and all the several Duties hereby granted in Scotland shall be assessed, raised, levied, and collected under the Regulations of any Act passed or to be passed in the present Session of Parliament for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the said Acts so far as the same relate to Scotland ; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things contained in the said Acts shall be severally and respectively duly observed, practised, and put in Execution throughout the respective Parts of Great 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 were particularly repeated, and re-enacted in the Body of this Act; and all and every the Regulations of the said Acts shall be respectively applied, construed, deemed, and taken to refer to this Act, as if the same had been specially enacted therein.
VI Commissioners of Land Tax qualified as under 38 G. 3. c. 5. &c. shall be Commissioners for executing this Act;
VI. And be it further enacted, That for the better Execution of this Act, and for the ordering, raising, collecting, levying, and paying of the several Sums of Money hereby made payable, all and every the Persons who now are, or for the Time being, shall be Commissioners for putting in Execution an Act, passed in the thirty-eighth Year of the Reign...
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