House Tax Act 1808
| Jurisdiction | UK Non-devolved |
| Citation | 1808 c. 55 |
| Year | 1808 |
(48 Geo. 3) C A P. LV.
[1st June 1808]
'Most Gracious Sovereign,
WE, Your Majesty's most dutiful and loyal Subjects, the Commons, of the United Kingdom of Great Britainand Irelandin Parliament assembled, thinking it expedient that the Duties granted by Two Acts of the Forty-third and Forty-fifth Years of the Reign of Your Majesty, should be consolidated with the additional Duties granted on the Amount of the said Duties, by an Actof the Forty-sixth Year of the Reign of Your Majesty, have, towards raising the necessary Supplies to defray Your Majesty's Publick Expences, and making a permanent addition to the Publick Revenue ofGreat Britain , freely and voluntarily resolved to grant certain additional Duties, to be also consolidated with the said former 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 from and after the Fifth Day ofApril One thousand eight hundred and eight, in that Part of Great Britain called England , the Dominion of Wales , and Town of Berwick-upon-Tweed , and from and after the Term of Whitsunday One thousand eight hundred and eight, in that Part of Great Britain called Scotland , in lieu and instead of the Duties granted by or contained in the said several recited Acts, and herein-after repealed, and for the Purpose of making such permanent Increase as aforesaid, there shall be assessed, raised, levied, and paid unto and for the Use of his Majesty, His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 and other Male Persons 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 any of the Schedules to this Act annexed, marked (D.); and upon all 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 upon all other Horses, Mares, or Geldings, not before charged, and upon Mules, 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 wearing or using Hair Powder, or any Armorial Bearings or Ensigns, as respectively set forth in the Schedules to this Act respectively annexed, marked (I.) and (K.) the several new and Consolidated Duties respectively inserted, described, and set forth in the said several Schedules respectively marked as aforesaid; which several Schedules, and the Duties therein respectively contained, and the Rules therein respectively mentioned, shall be deemed and construed a Part of this Act, as if the same were incorporated therewith, and under a special Enactment.
II Former Duties repealed.
II. And be it further enacted, That the Duties contained in the several Schedules annexed to the said Act, passed in the Forty-third Year of the Reign of His present Majesty, intituled, An Act for repealing the several Duties under the Management of the Commissioners for the Affairs of Taxes, and granting new Duties in lieu thereof, for granting new Duties in certain Cases therein mentioned, for repealing the Duties of Excise on Licences, and on Carriages constructed by Coachmakers, and granting new Duties thereon, under the Management of the said Commissioners for the Affairs of Taxes, and also new Duties on Persons selling Carriages by Auction or on Commission; and also the Duties contained in the Schedule annexed to the said Act, passed in the Forty-fifth Year of the Reign of His present Majesty, intituled, An Act for granting to His Majesty additional Duties, inGreat Britain,on Horses used for riding, or for drawing certain Carriages, and for consolidating the said additional Duties with the present Duties thereon ; and also the Duties contained in the said Act, passed in the Forty-sixth Year of the Reign of His present Majesty, shall, at and upon the respective Periods appointed for the Commencementof the Duties granted by this Act, severally cease and determine: Save always and except the several Powers, Provisions, Clause, Penalties, Matters, and Things contained in the said last-mentioned Act of the Forty-third Year of the Reign of His present Majesty, for ascertaining, assessing, collecting, levying, paying and accounting for the said Duties, which Powers, Provisions, Clauses, Penalties, Matters, and Things shall be and are hereby respectively continued in full Force and Effect for the ascertaining, assessing, collecting, levying, paying, and accounting for the Duties granted by this Act; save also and except in all Cases relating to the ascertaining and assessing any of the said Duties hereby repealed, which at any Time after the respective Periods before mentioned for the Commencement of the Duties granted by this Act, shall not have been charged within the Year for which the said Duties ought to have been charged; and also save and except as to the recovering, collecting, paying, or accounting for any Arrears of the several Duties hereby repealed, which may remain unpaid at the said Periods respectively as aforesaid; and any Penalties or Forfeitures then incurred.
‘Stamp Duty on Game Licences under 44G. 3. c. 98. repealed from June 30, 1808. ∥ 3.’
IV Duties in respect of killing Game Schedule \(L.)
IV. And be it further enacted, That in lieu of the Duties hereby repealed, there shall be annually assessed, raised, levied, and paid, to and for the Use of His Majesty, His Heirs and Successors, upon every Person who shall, after the Thirtieth Day ofJune One thousand eight hundred and eight, use any Dog, Gun, or Net, or other Engine, for any of the Purposes mentioned in the Schedule marked (L.) to this Act annexed, the respective Duties therein respectively mentioned and set forth; which Schedule, and the Duties and Rules therein contained, shall be deemed and construed to be a Part of this Act as if the same were incorporated therewith under a special Enactment.
V Duties shall be assessed and collected, &c. under the Powers of the following Acts. viz. 43 G. 3. c. 99.
V. And be it further enacted, That the said Consolidated and New Duties shall be assessed, raised, levied, paid and accounted for, under the Provisions and Regulations of the several Acts herein-after mentioned respectively, and as the same are respectively applicable toGreat Britain , or the respective Parts of Great Britain before mentioned; videlicet , One Act passed in the Forty-third Year of the Reign of his present Majesty, 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 ; One other Act, passed in the same Year of the Reign of His present Majesty, 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 said Acts so far as the same relate to that Part ofGreat Britaincalled Scotland; One other Act, passed in the same Year of the Reign of His present Majesty, intituled, An Act for repealing the several Duties under the Management of the Commissioners for the Affairs of Taxes, and granting new Duties in lieu thereof; for granting new Duties in certain Cases therein mentioned; for repealing the Duties of Excise on Licences, and on Carriages constructed by Coachmakers, and granting new Duties thereon, under the Management of the said Commissioners for the Affairs of Taxes; and also new Duties on Persons selling Carriages by Auction or on Commission; Three other Acts, passed in the Forty-fifth Year of the Reign of His present Majesty, One thereof intituled, An Act for explaining and amending an Act made in the Forty-third Year of His present Majesty, 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, so far as relates to the Power of acting as Commissioners in certain Districts; One other thereof intituled,An Act to amend the several Laws relating to the Duties under the Management of the Commissioners for the Affairs of Taxes ; and the other thereof intituled, An Act to amend so much of an Act of the Forty-third Year of His present Majesty, for consolidating certain of the Provisions of the Acts relating to the Duties inScotland, under the Management of the Commissioners for the Affairs of Taxes, as relates to the Appointment of Assessors and Sub-Collectors, and the Notices required to be delivered to Persons assessed to the said Duties; and One other Act, passed in the...
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