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position entered into under this act, who shall give six months previous notice of his intention to discontinue the same, and who shall actually have ceased to keep the same one calendar month prior to the expiration of the said period of three years. § 5.

When an establishment shall have consisted in part of articles whereon a less duty hath been made payable by any act in the present session of parliament, it shall be lawful to enter into compositions under this act, on the amount of duty charged on other articles on the said last assessment, together with the amount of duty so made chargeable by the said act of the present session.

Every composition entered into under this act, in respect of the duties charged on a dwelling-house, from which the person entering into the same shall remove during the term herein limited, shall cease and determine on the 5th of April next after such removal; and every composition entered into under this act, in respect of any other of the duties granted by the said acts, with any person who within the said term herein limited shall die, or become bankrupt or insolvent, or shall assign his goods, chattels, or effects, shall also cease and determine on the 1st of April next after such death, bankruptcy, insolvency, or assignment. §7.

Compositions shall bind the party to the punctual payment of the amount. §8.

Parties removing, and the executors and assigns of persons dying, or becoming bankrupt or insolvent, shall be answerable for the compositions at the end of the year. § 9.

The composition moneys shall be payable quarterly in the same manner as the assessed taxes; provided always, that every person so compounding, the amount of whose annual composition shall not be less than twenty pounds, may agree with the respective commissioners aforesaid for the payment of his composition money into the Bank of England, or to the receiver-general, or his lawful deputy, for the county or division where his composition money shall be payable, by half-yearly instalments, at the times and in the manner prescribed in this act; and all such half-yearly payments shall be made in equal portions on or before the first day of October and the first day of April in each year; and with respect to payments to be made to the receiver-general or his deputy, to require a receipt acknowledging such payments, at the cost and charge of the persons making such payments; and in every such case the said receiver-general, or his deputy as aforesaid, shall give the said persons a receipt as aforesaid, specifying therein the name of the person compounding as aforesaid, and the parish or place mentioned in the certificate of composition; which receipts shall be delivered over to the collectors, or one of them, of the parish or place where the assessment referred to by the certificate of composition shall have been made, by an indorsement under the hand of the person so compounding and paying, and shall be received by such collectors or collector as cash, and allowed as such by every receiver-general or his deputy, in his accounts with such collector. § 10.

The Bank shall open an account with the commissioners of the treasury and the cashier of the Bank, who shall receive any money tendered to him in payment of not less than one moiety of the

money annually payable on any composition, shall enter the same in the book to be provided for that purpose; and the said cashier shall give the person paying the same a certificate of such payment, specifying therein the number of half-yearly instalments thereby discharged, and referring therein to the names or name of the person or persons so compounding, and the county and division mentioned in the certificate of composition then produced: provided always, that it shall be lawful for any person so authorized as aforesaid, to pay in advance to the governor and company of the Bank of England, or to their cashiers, any sum of money compounded for as aforesaid, and payable for the term of one whole year, and to require a certificate acknowledging such payment; and it shall be lawful for the cashiers, on production of the certificate of composition at the time of payment of the said duty in advance (all sums then payable on such composition for any former year or instalment being first satisfied), to make an allowance out of the sum so paid in advance, at the rate of three pounds per centum per annum; and all such certificates made out by the cashiers as aforesaid, being indorsed and delivered by the person so compounding to the collectors, or one of them, of the parish or place where the assessment shall have been made, shall be received by them as cash in satisfaction of the condition of such certificate, and allowed to them in their accounts with the receiver-general and his deputy as aforesaid. § 11.

The assessors of assessed taxes shall deliver the prescribed notices to all parties assessed in the last year; together with forms to be used in applications to compound. Persons desirous to compound may send their applications to the clerks of the commissioners, who are to summon the commissioners to take the appli cations into consideration. § 12.

The surveyors shall examine the assessments for the last year on persons applying to compound, and their returns for the present year; and if such surveyor shall find that any person who shall have applied to compound, hath removed from the dwelling-house charged in the last assessment, or hath returned any additional establishment as chargeable for the present year, so as to increase the amount of his assessment for the present year beyond the amount charged in the preceding year, or hath not made any return, or hath made an undue return for the present year, it shall be lawful for the said surveyor to certify the same to the said commissioners with his objections; and no composition shall be entered into in respect of the dwelling-house from which the person applying to compound hath removed; nor with any person who hath not made a due return of all articles, matters, and things chargeable upon him for the present year; and in case such due return shall have been made, no composition shall be entered into, without adding to the amount of last year's assessment the additional establishment chargeable in the present year, and calculating the additional rate payable under this act on such aggregate amount § 13.

Upon every composition entered into after the 1st day of October, 1819, there shall be paid one moiety within ten days after

the date of the certificate; and no such composition shall be entered into after the 31st day of the same month, nor after the person applying for the same shall have received a notice of an increased charge; nor after any appeal from the amount of the first assessment charged on the person so applying to compound for the present year. § 14.

Upon all applications to compound under this act, which shall not be objected to by the surveyor as aforesaid, the clerks to the commissioners shall prepare the certificates of composition to be signed by the commissioners and parties compounding. § 15.

All assessments to cease on persons compounding, except as before excepted. § 19.

On compositions not duly paid at the times prescribed, collectors may distrain for the money in arrear, with is. in the pound for their own use, and all costs and charges. § 19.

By the 1 and 2 Geo. IV. c. 113. persons who shall renew their compositions entered into under former acts, are allowed to keep and use free of duty, after the renewal of their compositions, whatever articles they may have set up under their former compositions, the same not being of a different description than those included in their former compositions. Persons who have not taken the benefit of former acts, but shall compound under the new act, will be entitled to the like privileges as under former acts, except that no person who shall compound on any carriage with two wheels, and not on any carriage with four wheels, will be entitled to set up, keep, or use any carriage with four wheels free of duty; also, that no person who shall compound for any dog or dogs other than hounds, can set up or keep free of duty any hound or hounds, nor can 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.

Under the new act, no composition can be entered into or renewed with any person in trade in respect of any articles kept for the purpose of trade; nor can any composition be entered into or renewed with two or more persons in partnership in trade, nor upon any carriages, horses, or other articles let, or used to hire.

Persons who shall have compounded for their establishments must have the notice papers, No. 2. A. left with them, as they may use articles not compounded for, or not allowed by the new composition act to be included in their contracts. The duties which persons cannot compound for are those in schedule C. No. 3 and 4. D. No. 3, 5, and 6. E. No. 2. F. No. 1 and 2. H. and L. of 48 Geo. III. cap. 55, and 52nd Geo. III. cap.93, and the carriages described in the 58th Geo. III. cap. 17.

By the 4 Geo. IV. c. 11. § 3. that the commissioners of districts are to reduce so much of the duties compounded for as are repealed by this act, and to cause the reduced amounts to be inserted in the assessments of composition; and these contracts are to be in force for recovering payments of the reduced instalments.

By the 5 Geo. IV. c. 44. § 1. the time for composition of the assessed taxes is further extended, to continue for the term of four years from the 5th of April, 1824..

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The stamp to be paid by the person giving the receipt, except when money is paid for the use of his Majesty.

Any person refusing to give a receipt upon demand, or to pay the amount of the stamp, is liable to the penalty of £10.

By 35 Geo. III. c. 55. every person who shall write or sign, or cause to be written or signed, any receipt, discharge, or acquittance, liable to duty, without the same being first duly stamped, or upon which there shall be a stamp of lower denomination than is charged in respect thereof, shall forfeit £10, if the sum paid shall not amount to £100; and £20, if it amount to £100 or upwards. §. 8.

And any note, memorandum, or writing whatsoever, given to any person for or upon the payment of money, whereby any sum of money, debt, or demand, or any part of any debt or demand therein specified, and amounting to two pounds or upwards, shall be expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, or which shall import or signify any such acknowledgment, and whether the same shall or shall not be signed with the name of any person, shall be deemed and taken to be a receipt for a sum of money of equal amount with the sum, debt, or demand so expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, within the intent and meaning of this schedule, and shall be charged with a duty accordingly. 55 Geo. III. c. 184.

PROMISSORY NOTES,

PAYABLE TO BEARER ON DEMAND, AND RE-ISSUable.

For any sum not exceeding £l. 1s....

Exceeding £1. 1s. and not exceeding £2 28.

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Which said notes may be re-issued after payment thereof as often as shall be thought fit.

Promissory notes, payable in any other manner than to bearer on demand, and not intended to be re-issued, the same duty as on inland bills of exchange.

BILLS OF EXCHANGE.

Inland bills of exchange, drafts, or orders, for the payment to the bearer or to order, either on demand or otherwise

Not exceeding
Two Months.

Above Two Months

Amouating to 40s. not exceeding £5 5s. .£0 1 0..£0 1 6

Exceeding £5 58....

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20.... 0 1
30..... 0 2
50..... 0 2
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200..... 0 4
.300... 0 5
..500... 0 6
1000...
...2000...

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3000 and upwards

Inland bill, though not made payable to the bearer, or to order, if the same shall be delivered to the payee, or some person on his or her behalf, the same duty as on an inland bill of exchange for the like sum payable to bearer or order.

Inland bill, for the payment of any sum of money, weekly, monthly, or at any other stated periods, if made payable to the bearer, or to order, or if delivered to the payee, or some person on his or her behalf, where the total amount of the money thereby made payable shall be specified therein, or can be ascertained therefrom, the same duty as on a bill payable to bearer or order on demand, for a sum equal to such

total amount.

And where the total amount of the money thereby made payable shall be indefinite, the same duty as on a bill on demand for the sum therein expressed only.

FOREIGN BILLS OF EXCHANGE,

DRAWN IN SETS.

For every bill of each set, not exceeding £100

Exceeding £100 and not exceeding 200

200

500

1000

2000

3000 and upwards.

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A foreign bill drawn in but payable out of Great Britain, if drawn singly, the same duty as an inland bill.

ADMISSION to act as Advocate in Ecclesiastical Courts,

or High Court of Admiralty in England, or in courts of justice in Scotland, or to the degree of Barrister at Law in England (for register or entry thereof) ...£50 0 0 Admission to Act as Attorney, Solicitor, Proctor, Sworn Clerk, Side Clerk, &c. (whose employments depend upon being retained); or to act as Writer to the Signet, Solicitor, Agent, Attorney, or Procurator in the Scotch Courts

.25 0 0

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