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Enumeration of IV. Provided always, and be it enacted, That no Composition Articles to be shall be entered into or renewed under this Act for any Duty or compounded for Duties of Assessed Taxes other than the Duties on the following under this Act.

Articles, forming the Establishment of the Person so compounding, and retained, employed, kept and used for his own Use, and not for or to the Use, Benefit, or Profit of any other Person, or to be lent or let to Hire; viz. the Duties on Servants mentioned in the Schedule of an Act passed in the Forty-eighth Year of the Reign of King George the Third, and in the Schedule of another Act passed in the Fifty-second Year of the Reign of the said King, marked (C.) No 1.; on Carriages mentioned in the Schedules of the said Acts respectively marked (D.) No I. and No II. ; on Horses mentioned in the Schedules of the said Acts respectively marked (E.) No I. and No III., and (F.) No I. whether such Horses are subject to the Rates mentioned in the said Acts, or to any reduced Duty by any subsequent Act or Acts; on Dogs mentioned in the Schedule of the said Acts marked (G.); on Persons in respect of using or wearing Hair Powder, mentioned in the Schedule of the said Act passed in the Forty-eighth Year of the said King, marked (I.); and on Persons in respect of using or wearing Armorial Bearings or Ensigns, mentioned in the Schedule of the said last-mentioned Act marked (K.); and every such Composition which shall comprise any other Duty or Duties than the Duties enumerated shall be void and of no effect in respect of such other Duties, and for which the Party shall be subject to Assessment as if no such Composition had been entered into

according to the Laws in force relating to such Assessments. Persons assessed V. And be it enacted, That every person not having comfor the Year

pounded under the said former Acts, who shall be duly assessed ending the

for the Year ending on the Fifth Day of April One thousand 5th April 1835 may compound

eight hundred and thirty-five to the Rates and Duties chargeable on the Amount under the Acts relating to Assessed Taxes, is hereby declared assessed in that to be competent to compound for his Assessed Taxes herein Year, paying an enumerated for the Term of Five Years, to commence from the additional Duty said Fifth Day of April One thousand eight hundred and thirtyof 51. per Cent.

five, on the same Amounts annually as shall be assessed on him for the Year ending on the said Fifth Day of April One thousand eight hundred and thirty-five, together with an additional annual Duty of One Shilling for every Twenty Shillings of the respective Amounts so assessed, and so after that Rate for any greater or lesser Sum than Twenty Shillings, so as not to include

in the said additional Duty any Fraction of One Penny. Exception as to VI. Provided always, and be it enacted, That no Composition Taxes in respect shall be entered into or renewed under this Act with any Person of Articles kept in Trade in respect of any Articles kept for the Purpose of Trade;

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nor shall any Composition be entered into upon any Assessment charged upon Two or more Persons in Partnership; nor shall any Composition under the said recited Acts with Two or more Partners be renewed under this Act; nor upon any Carriages,

Horses, or other Articles let or used for Hire. Persons who

VII. And be it enacted, That every Person who is or shall have compound- be duly assessed to, or who hath compounded under the said ed for Window Tax for Year

former Acts for his Dwelling House, Warehouse, Shop, or other ending 5th Premises, in respect of the Windows or Lights therein, for the April 1835, and

Year

Year ending on the Fifth Day of April One thousand eight Persons not then hundred and thirty-five, shall be entitled to make or open and liable to said keep open, free of Duty, any additional Number of Windows Tax, may open or Lights in his Dwelling House, Warehouse, Shop, or other dows free of Premises so assessed or compounded for ; and that no Person Duty. not so assessed or compounding by reason of his Dwelling House, Warehouse, Shop, or other Premises not containing Seven Windows or Lights, shall be brought into Assessment, or made liable to Rates and Duties, because of the opening of any additional Number of Windows or Lights in such Dwelling House, Warehouse, Shop, or other Premises : Provided always, Proviso as to that if any such Person as aforesaid, whether he shall be assessed Additions to

Houses. or hath compounded, or shall be liable to be assessed as aforesaid, or not, shall erect or build any Addition to such his Dwelling House, Warehouse, Shop, or Premises, or make or open any Communication with any other Tenement or Building adjoining or near thereto, then and in any such Case all the Windows and Lights in such Dwelling House, Warehouse, Shop, or Premises, and in such additional or adjoining Tenement or Building, shall be rated and assessed together to the said Duties, in like Manner as the same would before the passing of this Act be liable to be rated and assessed under any Act or Acts in force.

VIII. And be it enacted, That every Person, except as herein- Compounders after is excepted, who hath compounded, by any Contract now on the other in force under the said former Acts, for any of the Duties of Assessed Taxes Assessed Taxes herein enumerated, is hereby declared to be may renew the competent to renew his former Composition as to so much and such Part thereof as relates to the Duties on the Articles charged thereby, herein enumerated, on the Amount of Duty charged and now together with payable on the same Articles respectively, and comprised in the a further Duty said former Composition, together with the additional Rate or

of 5l. per Centa several additional Rates of Duty of Five per

Centum also charged therein under the said former Acts in respect of the said Articles, which several Sums shall form the aggregate Amount on which any such Composition may be renewed under this Act; and the following shall be the Terms and Conditions of such Renewal ; (that is to say,) where the Person who hath compounded as aforesaid hath not increased his Establishment of Servants, Horses, Carriages, or other Articles upon which such Composition hath been made to such an Extent that the Duties chargeable thereon under an Assessment would exceed by more than One Fourth the total Amount of the Sum now payable on such Contract of Composition, there shall be paid and payable a further additional Duty of One Shilling for every Twenty Shillings of the said aggregate Amount, and so after that Rate for any greater or less Sum than Twenty Shillings, so as not to include any Fraction of One Penny in the said further Duty; and where such Person hath increased such his Establishment beyond the Extent aforesaid, but so that the Duties chargeable thereon under an Assessment would not exceed Double the Sum now payable under such Contract of Composition, there shall be paid and payable the further additional Duty of Two Shillings for every Twenty Shillings of the said aggregate

Amount,

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Amount, and so after that Rate for any greater or less Sum than Twenty Shillings, so as not to include any Fraction of One Penny in the said further Duty; and the Duties on Articles not herein enumerated nor compounded for as aforesaid shall continue to be

assessed as if this Act had not been made. Persons desircus IX. And be it enacted, That every Person who is hereby of continuing declared to be competent to renew his former Composition their former

under this Act, and shall be desirous so to do, shall, on or before Compositions to deliver their

the Fifth Day of April One thousand eight hundred and thirtyContract or

five in England, and on or before the Term of Whitsunday in the Copy, with

same Year in Scotland, deliver or cause to be delivered to the Notice, before Commissioners of the District in which such Person shall reside, the 5th April

or to the Clerk of such Commissioners, the Contract of his 1835 in England, and before

former Composition, or a true Copy or Certificate thereof, under Whitsunday

the Hands of any Two of the Commissioners acting for the 1835 in Scot- Division in which such Contract was entered into, annexing land.

thereto a Notice according to the Form in the Schedule to this Act annexed, declaring his Intention to renew the same, and containing a full, true, and complete Return or List of the greatest Number of Servants, Carriages, Horses, and other Articles of his Establishment chargeable with Duty which shall have been kept and retained or employed by such Person at any Time during the Year commencing from the Fifth Day of April One thou

sand eight hundred and thirty-four. Persons having X. And be it enacted, That if any Person having compounded compounded

under the said former Acts shall have reduced his Establishment and reduced their Establish- since entering into such Composition, whereby such Person may ments may com

be chargeable with a lesser Amount of Assessed Taxes for the pound de novo Year commencing from the Fifth Day of April One thousand eight on the Assess hundred and thirty-five than the Duty compounded for, and ment of 1835, shall by reason thereof be desirous of waiving the said Composiou giving No tice within

tion, and of entering into a Composition de novo, it shall be Three Months,

lawful for him so to do upon giving Notice in Writing of such his and annexing Intention to the Surveyor of the said Duties acting for the District thereto a Re- in which such Person shall reside, within Three Calendar Months turn of Articles after the passing of this Act, annexing to such Notice a full, true, chargeable.

and complete Return or List of the greatest Number of Articles chargeable with Duty kept and retained or employed by such Person after the Fifth Day of April One thousand eight hundred and thirty-four, so that an Assessment may be duly made for the Year to commence from the Fifth Day of April One thousand eight hundred and thirty-five on all the Articles chargeable for that Year; and it shall be lawful for the Commissioners (subject to the Examinations in the Manner herein-after provided for Compositions with Persons under this Act who shall not have compounded under the said recited Acts) to enter into Composition under the Provisions of this Act with the Person giving the Notice aforesaid, upon the Amount of such Assessment as aforesaid, with the additional Duty granted thereon by this Act, to all Intents as if such Person had not compounded

under the said former Acts. Persons who, XI. Provided always, and be it enacted, That nothing herein since compound- contained shall authorize the Renewal of any Contract of Coming, have in

position with any Person who hath since increased his Estab. creased their

lishment

lishment of Servants, Carriages, Horses, or other Articles upon Establishments which such Composition hath been made, so that the Duties to Double the chargeable thereon under an Assessment would amount to more

Amount com

pounded for, than Double the Sum now payable under such Contract of Com

or who have position, nor with any Person who hath compounded on a less compounded on Amount of Duty than ought to have been included in such Com- too small an position; but nevertheless it shall be lawful for the said

Amount of

respective Commissioners in every such Case as aforesaid, after

Duty, may enter such any

into ComposiPerson shall have made a bona fide Return of the greatest Number tions de novo. of Servants, Carriages, Horses, and other Articles of his Establishment, according to the Laws in force relating to the said Taxes, for the Year to commence from the Fifth Day of April One thousand eight hundred and thirty-five, in order to an Assessment thereon for that Year, and who shall be duly assessed for that Year to his Assessed Taxes, to contract and enter into Composition de novo with such Person on the Amount assessed for that Year on him in respect of the Articles herein enumerated, together with the additional Duty of Five per Centum hereby granted on the Amount of other Assessments compounded for under this Act.

XII. Provided also, and be it enacted, That no Person who Persons who hath compounded under the said former Acts, and who shall give have compound-Notice, in pursuance of the said Acts, of his Intention to discon- ed under former tinue any Part of his increased Establishment of Servants, Car- Notice of Reriages, Horses, or other Articles, in the Manner provided by the duction in their said Acts, shall be allowed to renew his former Contract of Com- Establishment, position under this Act, nor to enter into any new Contract of to enter into Composition under this Act, except upon the Amount of an

new ComposiAssessment made on a bona fide Return of the greatest Number of Servants, Carriages, Horses, and other such Articles as aforesaid kept and retained or employed by him in the Year commencing from the Fifth Day of April One thousand eight hun. dred and thirty-four, together with the additional Duty of Five per Centum on such Amount, in the same Manner as if such Person had not compounded under the said former Acts, the said Notice, or any thing in the said former Acts or this Act, to the contrary thereof notwithstanding.

XIII. And be it enacted, That every Person who shall have Persons begin-began to keep, use, or employ any Servants, Carriages, Horses, ning to keep or or other Articles before enumerated, or any additional Number increasing an thereof, in the Year ending on the said Fifth Day of April One in 1834 may thousand eight hundred and thirty-five, and who shall deliver a compound on Statement, as herein-after is required, of the Number of Servants, the Assessment Carriages, Horses, or other Articles aforesaid, so that an Assess- of the succeedment may be duly made thereon for the Year to commence from ing Year. the Fifth Day of April One thousand eight hundred and thirtyfive, is hereby declared to be competent to compound under this Act on the Amount charged in and by such Assessment to be made for the said Year to commence from the said Fifth Day of April One thousand eight hundred and thirty-five, on the same Terms and Conditions as if such Person had been so assessed for the preceding Year.

XIV. Provided also, and be it enacted, That nothing in this Renewed Com Áct contained shall be construed to extend any renewed Com- position not to

tions.

position extend to Ar

ticles of a diffe- position under the same to any Articles of a different Descriprent Description tion than is authorized by the Composition entered into under than authorized the said former Acts, which shall have been set up or kept since by former Composition.

the making of the said Composition, but every such Person shall be assessed for the said Articles as if the said former Composition had not been renewed; but nevertheless it shall be lawful for any such Person who shall have been assessed for the said additional Articles for the Year ending the Fifth Day of April One thousand eight hundred and thirty-five, or shall be assessed for the same for the subsequent Year, and who shall renew his former Composition, also to compound for the said additional Articles on the Amount of such Assessment, and the additional Rate granted by this Act, by entering into a separate Contract for the

said Articles so assessed. Compounders, XV. And be it enacted, That every Person who shall have having removed compounded under the said former Acts for the Articles of his to another Divi- Establishment, and shall have removed from the Division where sion of Commis- the former Composition was entered into, and who shall be sioners, may

desirous to renew such Composition under this Act in respect of compound therein.

the same Establishment, shall deliver to the Commissioners of the Division where he shall reside the Contract of his former Composition, or a true Copy or Certificate thereof, under the Hands of any Two of the Commissioners entering into the said Contract, annexing thereto a Notice, according to the Form in the Schedule to this Act anne

nexed, declaring his Intention to renew the same ; and it shall then be lawful for the said Commissioners to renew the same, according to the Provisions of this Act, in like Manner as if the said former Composition had been entered into by the Commissioners of the Division where the same

is intended to be renewed. Compounders XVI. And be it enacted, That every Person entering into or entitled to the renewing any Composition according to the Provisions of this like Privileges Act, and paying the Amount of the Sums compounded for at the of increasing Establishment,

Times and in the Proportions and in manner specified in the said &c. as under

former Acts and this Act, and doing and performing all other former Acts. Acts, Matters, and Things required by the said Acts, shall be

entitled to the like Privileges of setting up, or retaining and keeping, using or employing, after the Fifth Day of April One thousand eight hundred and thirty-five, any additional Article or Articles composing his Establishment, to and for his own Use, but not otherwise, as the Persons compounding under the said former Acts are now entitled to according to the Provisions now in force of the said Acts or any of them, and not otherwise provided by this Act, and shall be exempt from all Assessments on

such additional Article or Articles of his Establishment during Exceptions. the Term mentioned in such Composition : Provided always, that

no Person who shall compound or renew any Composition under this Act for the Duties on any Dog or Dogs, other than Hounds, shall set up or keep free of Duty any Hound or Hounds, nor shall any Person who shall compound for any less Number of Hounds than Ten set up or keep free of Duty any additional Number of Hounds: Provided also, that the Privileges and Immunities in this Clause mentioned shall not extend to any Article of his Establishment specially excluded by this Act from every

Composition

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