APPENDIX. BRITISH GUIANA. Appendix. Appendix, No. 1. No. 16.-BRITISH GUIANA-1849.* (Combined Court.) AN ORDINANCE to continue for a further limited Period, Ordinance No. 12, of the Year (SEAL.) Henry Barkly. COLONIAL TAXES. Publication by his Excellency Henry Barkly, Esq., Governor and To all to whom these Presents shall or may come, greeting: Be it known: WHEREAS circumstances have rendered it necessary that the Ordinance No. 12, anno Preamble: nance 13, of 1849, 1. Be it therefore enacted, by his Excellency the Governor of British Guiana, with the Ordinance No. 12, advice and consent of the Court of Policy thereof, and the Financial Representatives of of 1847, revived and said colony, in Combined Court assembled, that Ordinance No. 12, anno 1847, intituled, continued by Ordi"Colonial Taxes,"-made and passed on the 29th day of June 1847, by his Excellency the continued to the Governor of British Guiana, with the advice and consent of the Court of Policy thereof, 31st day of Mai..1 and the Financial Representatives of said colony, in Combined Court assembled, continued 1850. up to and inclusive of the 30th day of September 1848, by Ordinance No. 7, anno 1848, and revived and continued by Ordinance No. 13, of the year 1849, for the space of three months-shall be and the said Ordinance No. 12, of the year 1847, is hereby continued so revived, and shall continue and remain so revived and in full force and effect from and after the expiration of the said three months, up to and inclusive of the 31st day of March 1850: Provided always, that in the event of any Tax Ordinance being passed and published previously to the said 31st day of March 1850, then and in such case this present Ordinance shall cease and determine; anything herein contained to the contrary notwithstanding. And that no ignorance may be pretended of this our Ordinance, these presents shall be Thus done and enacted at our Combined Assembly, held at the Guiana Public *See Earl Grey's Despatch, No. 169, 30 March 1850, page 393, conveying Her Majesty's confirmation of this Ordinance. BRITISH GUIANA. Appendix. Preamble: Income derived between 1st January and 31st December 1847, to be subject to a tax of 1 per cent. Income by persons in partnership subject to the tax of 1 per cent. taxed. Appendix, No. 2.* No. 19.-BRITISH GUIANA.-1849. (Combined Court.) AN ORDINANCE to levy certain Taxes upon Incomes, Horses and Carriages, and Produce returned or returnable for the Year 1847. (SEAL.) Henry Barkly. Publication by His Excellency Henry Barkly, Esquire, Governor and To all to whom these Presents shall or may come, greeting: Be it known:- 1. Be it therefore enacted by his Excellency the Governor of British Guiana, with the advice and consent of the Court of Policy thereof, and of the Financial Representatives of the inhabitants of the said colony in Combined Court assembled, that every person who shall have derived any revenue in British Guiana between the 1st day of January and the 31st day of December of the year 1847, from any other source than the cultivation of sugar, molasses, rum, coffee or cotton, shall pay a tax at the rate of 1 per cent. upon the amount of income by him returned or returnable, in conformity with the Ordinance No. 30, of the year 1847: Provided always, that nothing herein contained shall extend or be construed to extend to any person whose income for the year 1847 shall have arisen from any military situation, or from any fixed salary on the Civil List here, or from Her Majesty's Treasury in England, or whose income for the period aforesaid shall not have amounted to the sum of 400 dollars. 2. And be it enacted, with regard to firms and partnerships in trade, in wood-cutting, in brick-making or in any other kind of business whatsoever, that whether all the partners, or only some or one of them, shall have been or shall not have been known or named in the firm, or whether all or any of the partners shall have resided or shall not have resided in British Guiana during the year 1847, the acting partner or partners, representative or representatives of every such firm shall pay the tax on the gross amount of the revenue made by the partnership in the said year 1847; it being always understood that independently of the tax thus to be paid on account of the partnership, each of the partners is liable to such further tax on the gross amount of any revenue derived by him or them in British Guiana, during the whole or any part of the said last-mentioned year, from any other source than that of the partnership. 3. And be it enacted, that every person in British Guiana possessed of any horse or horses in British Guiana on the 31st day of December 1847, shall pay for every such Horses and carriages horse the sum of five dollars, and every person, whether resident on estates, plantations or elsewhere, who shall have owned and used in any part of the year 1847 any carriage whatsoever, shall pay a tax of 14 dollars for every four-wheeled carriage so owned and used, and a tax of eight dollars for every gig or other two-wheeled carriage so owned and used, and that all ministers of religion, duly ordained or licensed, all stipendiary magistrates, the inspectorgeneral and inspectors of police, and all commissaries of taxation, shall be exempted from such horse and carriage-tax to the extent of one carriage and two horses each. Rum, sugar and molasses taxed. 4. And be it enacted, that there shall be levied, raised and collected on all sugar, molasses and rum made in British Guiana, between the 1st day of January and the 31st day of December 1847, inclusive, adding to or deducting therefrom the excess or deficiency of the preceding year's return, taxes at the rates following; that is to say, One per cent. on value of cattle and plantains sold. and that there shall also be paid one per cent. on the value of cattle and plantains sold at any time during the year 1847, except income, which is hereinbefore taxed: Provided always, that from the amount of any tax on produce hereby imposed, the Receiver-general or Assistant Receiver-general shall allow to be deducted whatever sum or sums may have been already *See Earl Grey's Despatch, No. 169, 30 March 1850, page 393, conveying Her Majesty's con-firmation of this Ordinance. already paid in virtue of Ordinance No. 9, of the year 1845, and of Ordinance No. 10, of BRITISH GUIANA, the year 1845, or of either of said last-mentioned Ordinances. 5. And be it enacted, that all the taxes hereby imposed shall be paid to the Colonial Taxes to be paid to Receiver-general in Georgetown, or to the Assistant Colonial Receiver-general in New Receiver and Assistant Receiver-gene Amsterdam, on or before the 31st day of December 1849, and that in default of payment ral. of any of the said taxes, the same shall be recovered by the Colonial Receiver-general or Assistant Colonial Receiver-general, by summary execution. and continued, 6. And be it enacted, that notwithstanding the passing and publishing of this Ordinance, This Ordinance not Ordinance No. 12, of the year 1847, as revived by Ordinance No. 13, of the year 1849, to affect Ordinance and continued by Ordinance No. 16, of the year 1849, shall remain in full force and effect 12 of 1847, as revived as so revived and continued, until the periods for which the said Ordinance No. 12, of the year 1847, has been revived and continued shall expire, unless there shall be sooner passed and published a general Tax Ordinance for the financial year commencing the 1st day of July 1849, and ending on the 30th day of June 1850; anything in said Ordinance No. 13, of the year 1849, and No. 16, of the year 1849, or in either of them, to the contrary in anywise notwithstanding. 7. And be it enacted, that in the construction of this Ordinance, every word importing Construction Clause, the singular number only, shall extend and be applied to several persons, matters or things, as well as to one person, matter or thing; every word importing the plural number shall extend and be applied to one person, matter or thing, as well as to several persons, matters or things; every word importing the masculine gender only, shall extend and be applied to a female as well as to a male; unless in any of the cases aforesaid it be otherwise specially provided, or there be something in the subject or context repugnant to such construction. And that no ignorance may be pretended of this our Ordinance, these presents shall be printed and published in the customary manner. Thus done and enacted at our Adjourned Annual Combined Assembly for the year 1848, held at the Guiana Public Buildings, Georgetown, Demerara, this 27th day of November 1849, and published on the 15th day of December following. AN ORDINANCE for requiring Annual Returns to be made and sent in for purposes of (SEAL.) Henry Barkly. Colonial Taxation. ORDINANCE enacted by His Excellency Henry Barkly, Esq. Governor To all to whom these Presents do, may, or shall come, greeting: Be it known : WHEREAS it is necessary that annual returns should be furnished (as hereinafter specified) previously to the meeting of the Combined Court as customary: 1. Be it therefore enacted by his Excellency the Governor of British Guiana, with the advice and consent of the Court of Policy thereof, that every person possessed of landed property, or having an income of 200 dollars and upwards, shall make a return as hereinafter specified; and every such person shall make the same in the district in which he is domiciled Provided always, that all returns for landed property shall be made in the district in which such property is situate. 2. And be it enacted, that every person in possession of any plantation or rural settlement, whether in his own right or in right of some other person, shall make a return of all produce made and gathered on any such plantation or rural settlement, between the 1st day of January and 31st day of December 1849 inclusive, adding to or deducting therefrom the excess or deficiency of the preceding year's return: also of the quantities and value of ail cattle, plantains, plantain leaves and firewood sold or delivered from any such plantation or settlement during the year 1849; also of the carriages and horses belonging to any such plantation or rural settlement during any part of the said year; also of the names of all persons employed on such plantation or settlement in the said year, and having by wages, salary or otherwise an annual income of 200 dollars and upwards, and of the portions of the year during which such persons shall have been so employed, agreeable to Schedule (A. hereunto annexed, or to such other Schedule as may be applicable to the circumstances o each case. 3. And Earl Grey's Despatch, No. 155, 1 March 1850, page 392, conveys Her Majesty's confirmation of this Ordinance. BRITISH GUIANA. Appendix. 8. And be it enacted, that every person in possession of any wood-cutting establishment or settlement, whether in his own right or in right of some other person, shall make a return of the quantities and value of all timber, plank, clapboards, shingles, staves and firewood, sold or delivered from any such wood-cutting establishment or settlement between the 1st day of January and 31st day of December 1849 inclusive, agreeable to Schedule (B.) hereunto annexed, or to such other Schedule as may be applicable to the circumstances of each case. 4. And be it enacted, that every person in the receipt or enjoyment of any income or revenue, whether as an individual or as a partner with any other person or persons in business or otherwise, shall make a return of the gross amount of income or revenue derived, acquired, received or enjoyed by him or his firm, or by both, as the case may be, between the 1st day of Januay and the 31st day of December 1849, the same to be stated in dollars; also of the names of all persons in the employ of himself or his firm during the year 1849, having by wages, salary or otherwise, an annual income of 200 dollars and upwards, and of the portions of the year during which such persons shall have been in such employ; also of the number of carriages, horses and carts not plying for hire, in possession of, and used by him or by his firm, or by both, as the case may be, during any part of the year 1849, agreeable to Schedule (C.) hereunto annexed: Provided always, that nothing herein contained shall extend or be construed to extend to the revenue or revenues arising or accruing to any person or persons from any military situations, or from Her Majesty's Treasury of Great Britain and Ireland, or from the cultivation of sugar, molasses, rum, coffee, cotton, or from the original delivery of any of the productions of the colony, returned and enumerated in Schedules (A.) and (B.) 5. And be it enacted, that whenever any person shall not be possessed of any landed property, plantation, rural settlement, wood-cutting establishment or settlement as aforesaid, or shall not be in the receipt of any income amounting to 200 dollars and upwards, or in the possession of any carriage or horse, or shall not be in any other way or on any other account liable to pay taxes on any of the objects of taxation in this Ordinance mentioned, every such person upon being required to do so by any Commissary of Taxation, shall make a declaration in manner and form prescribed in Schedule (D.) hereunto annexed. 6. And be it enacted, that printed copies of blank forms shall be transmitted by the Financial Accountant, and by the Assistant Receiver-general for Berbice, to the respective sheriffs and special justices of the peace and Commissaries of Taxation, in order that they may be duly distributed. 7. And be it enacted, that the several returns aforesaid shall be sent in by the person making the same to the Commissary of Taxation in the district in which such person resides, or in which the landed property in respect of which a return is made is situate, on or before the 15th day of February 1850, and the said Commissary shall transmit such returns to the office of the Financial Accountant in Georgetown, for the counties of Demerara and Essequebo, and to the office of the Assistant Receiver-general in New Amsterdam, for the county of Berbice, on or before the 25th day of February 1850. 8. And be it enacted, that every person liable to give in a return as aforesaid, and neglecting to do so on or before the 15th day of February 1850, shall incur a penalty of 25 dollars over and above the taxes for which he is liable; and shall give over in due form his return, on pain, in default of being liable to a further penalty of one dollar for each day that he shall be in default of giving over such return. 9. And be it enacted, that whenever any person who, in the opinion of the Commissary of Taxation for the district in which such person resides, is liable to make any of the returns required by this Ordinance, shall neglect to make such return within the time prescribed, such Commissary shall forthwith leave with such person, or at his last known place of residence, a blank form to be filled up and returned by such person within seven days after such blank form shall be so left as aforesaid; and if such person shall not make his return to such Commissary within such seven days, such Commissary shall make in his stead such return as to such Commissary shall seem just and reasonable, and such person shall be liable to pay the taxes upon the amount of the sums or matters or things contained in such return, as if he himself had duly made such return, and shall, moreover, be liable to all such penalties prescribed by section 8 of this Ordinance, as he shall have incurred for not having made his return on or before the day appointed, and for each day between such last-mentioned day and the day of the return being made by such Commissary. 10. And be it enacted, that any Commissary of Taxation may proceed against any defaulter for the recovery of any of the fines or penalties incurred under and by virtue of any of the provisions of this Ordinance, and that every such fine and penalty may be complained of and recovered in manner and form provided by Ordinance No. 28 of the year 1846, intituled, “An Ordinance for regulating the Mode of proceeding in Cases of Offences punishable on Summary Conviction, and for establishing a Court of Appeal from certain Summary Convictions;" and by Ordinance No. 26 of the year 1847, intituled, " An Ordinance to amend Ordinance No. 28 of the year 1846, intituled, An Ordinance for regulating the Mode of proceeding in Cases of Offences punishable on Summary Conviction, and for establishing a Court of Appeal from certain Summary Convictions, and to extend the Provisions of said Ordinance;"" and that every Commissary of Taxation shall be entitled to one-half of the net proceeds of all such fines and penalties, the other half to be paid into the Colony Chest; and that every such Commissary, notwithstanding his being entitled to such portion of such fines and penalties, shall be a competent witness. 11. And be it enacted, that every person giving in a return shall declare or affirm to the truth of the contents thereof, and shall sign such affirmation or declaration, and that every person person who shall falsely affirm or declare any matter or thing required to be affirmed or BRITISH GUIANA. declared by this Ordinance, shall be deemed guilty of perjury, and on conviction thereof before the Supreme Court of Criminal Justice, shall be subject to the pains and penalties imposed on persons guilty of wilful and corrupt perjury. 12. And be it enacted, that in the construction of this Ordinance every word importing the singular number only shall extend and be applied to several persons, matters and things, as well as to one person, matter or thing; every word importing the plural number shall extend and be applied to one person, matter or thing, as well as to several persons, matters or things; and that words importing the masculine gender only, shall include females; unless in any of the cases aforesaid it be otherwise specially provided, or there be something in the subject-matter or context repugnant to such construction. And that no ignorance may be pretended of this our Ordinance, these presents shall be printed and published in the customary manner. Thus done and enacted at our Adjourned Assembly, held at the Guiana Public Buildings, Georgetown, Demerara, this 10th day of January 1850, and published on the 12th following. Henry Barkly. Appendix. (signed) William Walker, Secretary. Schedule (A.) PLANTATION and RURAL SETTLEMENT RETURN for the Year 1849. I, A. B. (Proprietor, or Attorney, or Manager, or party), in possession of, as the case may be, Plantation or Rural Settlement do hereby solemnly declare (or affirm) that the following Return has been truly filled up, and that, to the best of my knowledge and belief, the same contains a faithful and correct statement of all the particulars required to be set forth therein by the Ordinance No. 1, anno 1850. (signed) A. B. Names of Persons employed on Plantation or Rural Settlement exceeding 200 dollars, together with the ortions of the year 1849 during which such persons have been so employed. deriving annual revenue amounting to or This is the Return above referred to by me. |