Composition to be made or renewed under the same, in which excepted Cases further or increased Charges shall and may be made, and the Fines, Penalties, and Forfeitures incurred under any of the Acts relating to Assessed Taxes shall and may be sued for, prosecuted, and recovered, according to the Provisions of the said several Acts, as fully and effectually as if no such Composition had been made or renewed under this Act.

XVII. And be it enacted, That every Person who shall be assessed for any Servants, Carriages, Horses, or other chargeable Articles aforesaid, for the Year ending the Fifth Day of April One thousand eight hundred and thirty-five,'in Two or more Places in Great Britain, or who shall be assessed for that Year, or shall have compounded under the said former Acts in a different Place than where he is entitled to compound under this Act, shall deliver, or cause to be delivered, to the Commissioners to whom such Application to compound shall be made a Certificate or Certificates under the Hands of the respective Surveyors of the Districts where he shall be so assessed or have compounded under the said Acts, containing the Particulars of such Assessment or Composition in every such other Division or Place, according to such Forms as shall be devised by the Commissioners of Stamps and Taxes pursuant to this Act; and every Composition entered into or renewed contrary to the Provisions before mentioned shall be vacated and made of no effect by the Judgment of the Commissioners of Stamps and Taxes, on due Proof before them by like Certificate of any such Assessment for the said Year, or of any Composition, under the said Acts, which respectively shall not have been certified to the Commissioners, Parties to any such Composition, nor comprised therein, unless it shall be proved to their Satisfaction respectively that the same has arisen by Error or Mistake; in which Cases the said Commissioners of Stamps and Taxcs respectively may consent that a new Composition shall be entered into, to take effect from the Fifth Day of April One thousand eight hundred and thirtyfive.

XVIII. And be it enacted, That every Person compounding as aforesaid, or renewing any Composition under this Act, shall be freed and discharged from any Penalty or Penalties contained in the Acts relating to Assessed Taxes imposed on Persons for Nonperformance of any Matter or Thing required by the said Acts to be done by Persons chargeable to the Duties contained therein, during the Term herein limited, save and except that every such Person who in his Return made under the Acts relating to Assessed Taxes shall conceal any Servant, Carriage, Horse, or other Article herein enumerated, whereby he shall have escaped Assessment for such Servant, Carriage, Horse, or other Article aforesaid, for the Year ending the Fifth Day of April One thousand eight hundred and thirty-five, or who in any Statement, List, or Declaration to be delivered under this Act shall conceal any such Article, so that he shall not have caused the same to be comprised in his Composition under this Act, shall be liable to the like Penalty as if such Person had not compounded, and had continued liable to Assessment under the said Acts relating to Assessed Taxes.

XIX. And

As to Persons assessed in Two Places, or who

have compounded under former

Acts in Places where they are not entitled to compound under

this Act.

Compounders not liable to Penalty of Assessed Tax Acts,

except Penalty for Concealment

to evade Assessment of Duty

Persons occupying Houses or keeping Articles

compounded for by other

Persons, or set

XIX. And be it enacted, That if any Person who shall not compound under this Act shall, after the Fifth Day of April One thousand eight hundred and thirty-five, retain or keep for his own Use any Article chargeable with any Duty under the Acts relating to Assessed Taxes, which hath been compounded for by any other Person, or which hath been set up, retained, used, employed, or kept by such other Person under his Composition, or under colour or pretence thereof, the same Article continuing to belong to the Person so compounding, and which hath not liable to Duty. been compounded for by the Person so retaining, using, employ

up by other Persons under

colour of the Composition,

Intent to defraud, Treble the Amount of Duty.

Persons procuring a Contract to be entered into to a less Amount than

ought to be in cluded, the Contract to be void, and the Offender

to forfeit 501.

Persons having diminished their Establishment during their Residence out of Great Bri

tain not entitled to compound.

In Cases of Sickness, Persons may sign their Contracts in the Presence

of the Collector.

ing, or keeping the said Article chargeable as aforesaid, nor under his Composition, every such Person so retaining, using, employing, or keeping for his own Use any such Article as aforesaid shall be liable to an Assessment in respect of any such Article as aforesaid in like Manner and to the like Amount as if the same Article had belonged to him, and as if no Composition had been made by such other Person; and on due Proof before the Commissioners that the same hath been done with Intent to defraud the Revenue, every such Person shall be assessed in Treble the Amount of Duty payable as aforesaid.

XX. And be it enacted, That if any Person shall by Fraud or Covin cause or procure the Assessment on which any Contract of Composition shall be entered into under this Act to be made on a lesser Amount of Duty than ought to be charged on him, or by any the Ways or Means in this Act mentioned shall cause or procure any Contract of Composition under this Act to be entered into, or any Contract of Composition entered into under the said former Acts or any of them to be renewed under this Act, on a lesser Amount of Duty than ought to be included in the Contract of Composition under this Act, every Contract so entered into or renewed under this Act shall be void and of no effect; and every Person so offending shall forfeit the Sum of Fifty Pounds, to be sued for, recovered, and applied as any Penalty contained in the Acts relating to Assessed Taxes may be sued for, recovered, and applied.

XXI. And be it enacted, That no Composition for Assessed Taxes shall be entered into or renewed under this Act with any Person who shall have resided out of Great Britain before the passing of this Act for a temporary Purpose only, and who shall have ceased to be assessed to the said Duties, or shall have been assessed to a lesser Amount, during such his Residence out of Great Britain, and who shall be assessed to the said Duties on a lesser Amount than he was assessed before his Departure from Great Britain for the said Year ending the Fifth Day of April One thousand eight hundred and thirty-five, nor with any Person who shall be out of Great Britain at the Time of executing this Act.

XXII. And be it enacted, That any Person residing within Great Britain may, in Cases of Sickness or Infirmity, or other reasonable Cause, with the Consent of the said respective Commissioners, execute such Contract in the Presence of the Collectors of Assessed Taxes, or One of them, acting for the Parish or Place where the Person compounding shall reside, any thing in the said former Acts or this Act to the contrary notwith

standing:

standing Provided also, that every such Collector shall testify the Execution of such Contract by signing the same in the Presence of the Party so contracting: Provided also, that any Person duly assessed in Great Britain for the Year ending the Fifth Day of April One thousand eight hundred and thirty-five, and entitled to compound under this Act, but residing in Ireland at the Time of executing the Contract of his or her Composition by the respective Commissioners under this Act, may execute such Contract by his or her lawful Attorney duly constituted, the said Power of Attorney being first delivered to the said respective Commissioners for that Purpose, which Contract so executed shall be of the like Force and Effect if the Party compounding had personally executed the

same.

any

afterwards succeeding to

Power to com

Assessment.

XXIII. And be it enacted, That every Composition entered Compositions into or renewed under this Act in respect of Servants, Carriages, with Persons Horses, or other Articles before enumerated, with any Person herein-after described, shall cease and determine at the respec- Estates, and tive Times herein-after mentioned; (that is to say,) if any Per- keeping larger son who shall compound or renew any Composition under this Establishments, Act shall afterwards come into Possession of any Estate, Real to cease, with or Personal, or become entitled to the Rents or Profits of Estate, Real or Personal, upon the Death of any Person, whether pound on the by Descent, Gift, or Settlement, or by virtue or in pursuance of any Devise or Legacy, or under the Statute for the Distribution of Estates of Intestates, and shall thereupon retain any Servants, Carriages, Horses, or other Articles aforesaid forming the Establishment of the Person so dying, or shall keep any other Servants, Carriages, Horses, or other Articles aforesaid of the same Description, and chargeable to the like Duties by the said Acts relating to Assessed Taxes, in lieu and in the place of the like Articles kept by the Person so dying, or any Part thereof, or who at any Time after he shall come into the Possession of or be entitled unto the Rents or Profits of any such Estate by any the Means aforesaid, and during the Term herein limited for the Continuance of such Compositions as last aforesaid, begin to keep any greater Number of Servants, Carriages, Horses, or other Articles aforesaid than hath been compounded for by him, the Duties on which increased Number, according to the Acts relating to Assessed Taxes, amount unto One Fourth Part of the Amount of Duty so compounded for, then and in every such Case the Compositions entered into under this Act by any such Person herein-before described shall respectively cease and determine at the End of the Year of Assessment, according to the Acts relating to Assessed Taxes, in which any such Increase of his Establishment shall take place; also if any Person shall intermarry after entering into or renewing any Composition under this Act, and entered into by the Husband and Wife, or either of them, and the Husband shall by such Marriage come into the Possession or to the Use or Enjoyment of the Rents or Profits of any Estate, Real or Personal, belonging to his Wife before Marriage, whether upon such Marriage the Husband shall acquire any Interest in Law or Equity in such Estate or not, 4 & 5 GUL. IV.

or

Commissioners and other

Officers acting

under the former Composition Acts to act in like Manner in the Execution of this Act.

or whether the said Estate shall remain in or be vested to the sole Use of the Wife or not, in case the Husband shall upon such Marriage retain or keep any Servants, Carriages, Horses, or other Articles herein enumerated, kept by or belonging to his Wife before Marriage, or in case the Wife shall after such Marriage retain her former Establishment, or any Part thereof, or in case the Husband or Wife shall upon such Marriage begin to keep any other Servants, Carriages, Horses, or other Articles herein enumerated, of the same Description and chargeable to the like Duties by the said Acts relating to Assessed Taxes, in lieu and in the place of the Establishment of the Wife before Marriage or any Part thereof, or so that the separate Establishment of either Husband or Wife, or their joint Establishment, would have been assessable on the Husband if no Composition had been entered into or renewed, to an Amount of Duty exceeding One Fourth Part of such Composition, then and in every such Case the Composition entered into or renewed under this Act by any such Persons, or either of them, so intermarrying and keeping any such Establishment as aforesaid, shall cease and determine at the End of the Year of Assessment in which such increased Establishment shall begin to be kept; but nevertheless it shall be lawful for the respective Commissioners in every such Case, after such Person shall have made a bond fide Return of the greatest Number of Servants, Carriages, Horses, and other Articles of his or her Establishment charged with any Duty of Assessed Taxes, according to the Laws in force relating to the said Taxes, for the Year next after the Determination of such Composition, in order to an Assessment thereon for that Year, and who shall be duly assessed for that Year to his or her Assessed Taxes, to contract and enter into Composition de novo with any such Person for the Remainder of the Term then to come and unexpired on the Amount so assessed on him or her for that Year, together with the additional Duty hereby granted on the Amounts of other Assessments to be compounded for under

this Act.

XXIV. And be it enacted, That the several Persons who for the Time being shall be Commissioners for putting in execution the Acts relating to Assessed Taxes shall be Commissioners for putting in execution this Act, and the Powers herein referred to or contained, in all and every the respective Counties, Ridings, Divisions, Shires, and Stewartries, Cities, Boroughs, Cinque Ports, Towns, and Places in Great Britain; and the several Assessors, Collectors, Surveyors, Inspectors, and Inspectors General for the Time being, appointed or to be appointed to put into execution the said Acts, shall respectively be Assessors, Collectors, Surveyors, Inspectors, and Inspectors General to put into execution this Act within the Limits of their respective Divisions, Districts, and Places to which they are or shall be appointed; and the respective Commissioners and other Persons authorized by the said former Acts to contract and agree for such Compositions, or to do or perform any other Matter or Thing for carrying the said Acts into execution, shall severally and respectively contract and agree for the Compositions to be entered into or

renewed

renewed under this Act, and shall do and perform all such other Matters and Things as are required to be done and performed in the Execution of this Act, within the Limits of their respective Jurisdictions; and all the Powers and Authorities given and granted to them by or under the said former Acts or any of them shall and they are hereby declared to be revived and continued, for and during the Term herein limited, in as ample and effectual Manner as if the same Powers and Authorities were expressly re-enacted by this Act, and shall severally be applied, construed, deemed, and taken to belong to this Act, as Part thereof, in like Manner as if the same had been herein respectively given, granted, and applied by this Act; and the said Commissioners and others before mentioned are hereby empowered and required to do and perform all Things necessary for putting this Act in execution in the like and in as full and ample a Manner as they or any of them are or were authorized to put in execution the said former Acts.

XXV. And be it enacted, That all and every the Provisions, Provisions of Directions, Rules, Regulations, Methods, Clauses, Penalties, former Acts to Matters, and Things contained in any former Act or Acts, and remain in force. now in force, although expressly applied to the Compositions made or renewed under the said Acts or any of them, shall severally and respectively be construed and deemed to apply to the Compositions to be entered into or renewed under this Act, and (except where other Provisions, Directions, Rules, Regulations, Methods, Clauses, Penalties, Matters, and Things are substituted in and by this Act,) shall severally and respectively be used and practised in ascertaining the Amount on which any Composition is to be made, and the additional Rate to be imposed thereon, and in doing and performing all other Matters and Thing necessary for carrying this Act into execution, and shall be construed, deemed, and taken to belong to this Act, as Part thereof, and shall respectively be applied and enforced for the raising, levying, paying, and accounting for the Monies to arise under this Act, and for the Prevention and Punishment of Fraud, Imposition, and Evasion, in like Manner as if the same were severally repeated in and expressly applied to the Provisions of this Act; and where other Provisions, Directions, Rules, Regulations, Methods, Clauses, Penalties, Matters, or Things are substituted by this Act in lieu of any Provisions, Directions, Rules, Regulations, Methods, Clauses, Penalties, Matters, or Things contained in the said former Acts, the same respectively shall be construed, used, and applied in such Manner and to the like Effect in all respects as if the said former Acts and this Act had been incorporated, and as if this Act had expressly abrogated and made void the several Parts of the said former Acts in lieu whereof any Part or Parts of this Act are or is substituted.

XXVI. And be it enacted, That where the said former Acts contain any Period or Limitation of Time for the doing or performing of any Act, Matter, or Thing therein required, the Powers and Authorities of the said Acts shall be used and practised for

02

the

Limitation of Time for executing Powers of former Acts

extended to this Act.