Taxation Act 1798
| Jurisdiction | UK Non-devolved |
| Citation | 1798 c. 16 |
(38 Geo. 3) C A P. XVI.
[12th January 1798]
'Most gracious Sovereign,
WE, your Majesty's most dutiful and loyal Subjects, the Commons ofGreat Britain in Parliament assembled, feeling it our indispensable Duty at the present Crisis, to provide effectually for raising the Supplies which are requisite to defray your Majesty's Public Expences in the Prosecution of the just and necessary War in which we are engaged, for the Defence and Preservation of your Majesty's Crown, and of the Religion, Laws, Liberties, and Property of all your Majesty's faithful Subjects, have freely and voluntarily resolved to give and grant unto your Majesty the Aid and Contribution hereinafter mentioned, and 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 theAdvice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That, from and after the passing of this Act, there shall be raised, levied, collected, and paid, annually, during the Term hereinafter mentioned, unto and for the Use of his Majesty, his Heirs and Successors, throughout the Kingdom ofGreat Britain , the several additional Rate, Duties, and Sums of Money hererein-after mentioned; (that is to say); That every Person assessed to any of the Duties payable at and immediately before the passing of this Act, on Male Servants, on Carriages, or on Horses kept for the Purpose of riding, or of drawing any such Carriages, shall be charged annually, during the Term herein mentioned *, with an additional Rate or Duty in Proportion to the Amount of the said Duties to which such Person is assessed, according to the last yearly Assessment or Assessments made or to be made prior to the sixth Day ofApril one thousand seven hundred and ninety-eight, in pursuance of any Act of Parliament now in force, and the Proportion thereof shall be as follows; (that is to say;) Where the Amountof the Pounds, a Duty equal to three Times the Amount and One-half the Amount thereof; where the Amountof the said Duties shall be thirty Pounds, and shall be under forty Pounds, a Duty equal to four Times the Amount thereof; where the Amount of the said Duties shall be forty Pounds, and shall be under fifty Pounds, a Duty equal to four Times the Amount and One-half the Amount thereof; and where the Amountof the said Duties shall be fifty Pounds or upwards, a Duty equal to five Times the Amountthereof: And that where any Person shall be so charged by any such Assessment made for a less Term than a Year, the additional Rate or Duty hereby imposed shall be computed on the Aggregate Amount of the Sums contained in such Assessment or Assessments, and of such further Sum to be added thereto as would be payable thereon if the same were made for a whole Year.
II Persons assessed to the Duties on Houses, Windows, Dogs, or Clocks or Watches, to an Amount less than 20 s. . exempted from any additional Duty; but if assessed to that or a greater Amount, to pay the following additional Duty; viz.
II. And be it further enacted, That every Person assessed to any of the Rates or Duties now payable on Houses, Windows, or Lights, or on inhabited Houses, on Dogs, or on Clocks, Watches, or Timekeepers, (except as hereinafter provided ✗,) the Amount of whose last Assessment or Assessments of the said Duties shall not be equal to one Pound, shall be exempted from any additional Rate or Duty; and that in all Cases where the Amount of the last Assessment or Assessments made upon such Person of the said Duties shall be one Pound or upwards, such Person shall be charged annually, during the Term herein mentioned, with an additional Rate or Duty, in Proportion to the Amount of the said Duties to which such Person is assessed, according to the last yearly Assessment or Assessments, made or to be made prior to the sixth Day ofApril one thousand seven hundred and ninety-eight, in pursuance of any Act of Parliament now in force; and the Proportion thereof shall be as follows; videlicet , Where the Amount of the said Duties shall be under two Pounds, a Duty equal to One-fourththe Amount thereof; where the Amount of the said Duties shall be two Pounds, and shall be under three Pounds, a Duty equal to One-half the Amount thereof; where the Amount of the said Dutiesshall be three Pounds, and shall be under five Pounds, a Duty equal to Three-fourths of the Amount thereof; where the Amount of the said Duties shall be five Pounds, and shall be under seven Poundsand the Shillings, a Duty equal to the Amount thereof; where the Amount of the said Duties shall be seven Pounds and ten Shillings, and shall be under ten Pounds, a Duty equal to the Amount and One-halfthe Amount thereof; where the Amount of the said Duties shall be ten Pounds, and shall be under twelve Pounds and ten Shillings, a Duty equal to twice the Amount thereof; where the Amountof the said Duties shall be twelve Pounds and ten Shillings, and shall be under fifteen Pounds, a Duty equal to twice the Amount and One-half the Amount thereof; where the Amount of the said Dutiesshall be fifteen Pounds, and shall be under twenty Pounds, a Duty equal to three Times the Amount thereof; where the Amount of the said Duties shall be twenty Pounds, and shall be under thirty Pounds, a Dutyequal to three Times the Amount and One-half the Amount thereof; where the Amountof the said Duties shall be thirty Pounds, and shall be under forty Pounds, a Duty equal to four Times the Amount thereof; where the Amount of the said Duties shall be forty Pounds, and shall be under fifty Pounds, a Duty equal to four Times the Amount and One-half the Amount thereof; and where the Amountof the said Duties shall be fifty Pounds or upwards, a Duty equal to five Times the Amount thereof: And that where any Person shall be so charged by any such Assessment made for a less Term than a Year, the additional Rate or Duty hereby imposed shall be computed on the Aggregate Amount of the Sums contained in such Assessment or Assessments, and of such further Sum to be added thereto as would become payable thereon if the same were made for a whole Year.
III Occupiers of Lodging Houses or Shops, assessed to an Amount less than 3 l. . to the Duties on Houses, &c. exempted from any additional Duty; but if assessed to that or a greater Amount, to pay the following additional Duties; viz.
III. Provided always, and be it further enacted, That every Person who shall occupy any Dwelling House usually let out by such Person in Part to Lodgers, or with the Purpose of usually so letting out the same, or any Dwelling House, Part whereof is occupied and used by the same Person as a Shop, the Amount of whose last Assessment or Assessments, in respect of the Duties now payable on Houses, Windows, or Lights, or on inhabited Houses, or on Dogs, Clocks, Watches, or Timekeepers, shall be in the Whole under three Pounds, shall be exempted from any additional Rate or Duty; and that in all Cases where the Amount of the last Assessment or Assessments to the said Duties, made upon such Occupier, shall amount to three Pounds, such Occupier shall be charged annually, during the Term herein mentioned, with an additional Rate or Duty, in Proportion to the Amount of the said Duties to which such Occupier is assessed, according to the last yearly Assessment or Assessments made or to be made prior to the sixth Day ofApril one thousand seven hundred and ninety-eight, in pursuance of any Act of Parliament now in force; and the Proportionthereof shall be as follows;videlicet , Where the Amount of the said Duties shall be three Pounds, and shall be under five Pounds, a Duty equal to One-tenth of the Amount thereof; where the Amount of the said Duties shall be five Pounds,
*See ∥ 101.
✗See ∥ 3, 11, 12, 17, 19, 20.
and shall be under seven Poundsand ten Shillings, a Duty equal to One-fifth of the Amount thereof; where the Amount of the said Duties shall be seven Pounds and ten Shillings, and shall be under ten Pounds, a Dutyequal to One-fourth of the Amount thereof; where the Amount of the said Duties shall be ten Pounds, and shall be under twelve Pounds and ten Shillings, a Duty equal to One-half the Amount thereof; where the Amountof the said Duties shall be twelve Pounds and ten Shillings, and shall be under fifteen Pounds, a Duty equal to Three-fourths the Amount thereof; where the Amount of the said Duties shall be fifteen Pounds, and shall be under twenty Pounds, a Duty equal to the Amount thereof; where the Amountof the said Duties shall be twenty Pounds, and shall be under twenty-five Pounds, a Duty equal to the Amount and One-fourth the Amount thereof; where the Amount of the said Duties shall be twenty-five Pounds, and shall be under thirty Pounds, a Duty equal to the Amountand One-half the Amount thereof; and where the Amount of the said Duties shall be thirty Pounds or upwards, a Duty equal to twice the Amount thereof *: And that where any Person shall be so charged by any such Assessment, made for a less Term than a Year, the additional Rate or Duty hereby imposed shall be computed on the Aggregate Amount of the Sums contained in such Assessment or Assessments, and of such further Sum to be added thereto as would become payable thereon if the same were made for a whole Year.To continue reading
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