TAX. 



Cafe 4. — Any perlon in rcfpctl of the wliole number 

 of hounds by him or Iicr kept in Great Britain, who (hall 

 compound for the fame, in any year within thirty days after 

 the 5th day of April in Inch year, in purfuance of notice 

 given to the collector or colleftors of the faid duty for any 

 parirti or place, where fuch perfon (hall be liable to be 

 airclTcd, of his or her intention fo to do, and on payment of 

 the full fum of 34/. Herllng to fuch collcftor or colk-ftors, 

 for which a receipt (hall be given within the period before- 

 mentioned. 



Schedule (H.) Duties payable by horfe-dealers. 



Every perfon who ihall ufe or exercife the trade £ j. </. 

 and bufinefs of a horfe-dealer-within the cities 

 of I^ondon and Weilminfler, and the hberties 

 of the fame i-efpetlively, the parilbes of 9t. 

 Mary-le-Bone and St. Pancras, in the county 

 of Middleiex, the weekly bills of mortality, 

 or the borough of Southwark, in the county 

 of Surrey, the annual duty of - - - 22 10 o 



Every perfon who (hall ufe or exercife. the trade 

 and bufinefs of a horfe -dealer in any other part 

 of Great Britain, the annual duty of - - 1 1 5 o 



Schedule (I.) Duties payable by perfons in refpeft of 

 Iiau- -powder ufed or worn by them. 



By every perfon who {hall have ufed or worn any £ s. d. 

 hair-powder within the period limited by any 

 of the ails herein mentioned, the annual fum 

 of -130 



Schedule ( K. ) Duties payable by perfons in refpeft of 

 any armorial bearing or enfign, ufed or worn by them, 

 by whatever name the fanie (hall be called ; ii'iz. 



By every fuch perfon chargeable with any duty £ j-. d. 

 made payable by this aft, for any coach or 

 other carriage, the annual fum of - -280 



By every fuch perfon not chargeable for any 

 fuch coach or other carriage, but who jhall be 

 chargeable to any of the duties on inhabited 

 houfes, or to the duties on houles, windows, 

 or hghts, made. payable by this aiSl, the annual 

 fum of-. - - - -- - 140 



By every fuch perfon not chargeable for any 

 fuch coach or other carriage, nor being 

 chargeable to the faid duties on inhabited 

 houfes, or to the duty on houfes, windows, or 

 lights, the annual fum of- - - -0120 



Schedule (L.) Duties payable in refpeft of killing game. 



Upon every perfon who (hall ufe any dog, gun, £ s. d. 

 net, or other engine, for the purpofe of taking 

 or killing any game whatever, or any wood- 

 cock, fnipe, quail or landrail, or any conies, 

 in any part of Great Britain : 



If fuch perfon {hall be a fervant to .any perfon 

 dnly charged in refpeft of inch fervant to the 

 duties granted on fcrvants by this aft, and 

 {hall ufe any dog, gun, net, or other engine, 

 for any of the purpofes before-mentioned, 

 upon any manor or royalty in England, 

 Wales, or Berwick-upon-Tweed, or upon 

 any lands in Scotland, by virtue of any depu- 

 tation or appointment, duly regiftered or 

 entered as game-keeper thereto, there (hall 

 be charged the annual fum of - - - i i o 



And if fuch perfon as laft aforefaid (hall not be £ t. d. 

 a fervant, for whom tlicfaid duties on ftrvant;; 

 {liall be charged, there (hall be chargid the 

 annual fum or - - . . -^*o 



Upon every other perfon who {liall ufe any dog, 

 gun, net, or other engine for any of the pur- 

 pofes before-mentioned, there (hall be charged 

 the annual fum of- - . . - x 7. o 



By the 46 Geo. III. c. 84. every perfon- liaving more 

 than two children born in lawful wedlock, and bund Jidt 

 maintained at tlie expence of fuch perfon, (hall for every 

 fuch child above two be allowed at the rate of ^ per cent. 

 on the amount of all the alTenhients on fuch perfon by 

 virtue of the 43 Geo. III. c. 161. 45 Geo. III. c. 13. 

 46 Geo. III. c. 78. in cafe the total amount of all the 

 a{re(rments fhall be under 40/. in any one year, which 

 allowance {liall be made annually out of the duties fo 

 charged, at any time in the ' year of afTeffment, on dtli* 

 very of a declaration in writing, containing the whole 

 number of fuch children, and their refpeftive names and 

 places of refidence, and which of them are of the family, or 

 relide ellewhere. 



By f. 2. this provifiun {lull extend to children by a 

 former marriage, either of the hu{band or wife. 



The ilatute 43 Geo. III. c. 99. reciting that it is expe- 

 dient that certain of the provifions contained in any afts 

 relating to the duties on wiiidows or lights, on inhabited 

 houfes, fervants, carriages, horfes, mules, and dogs, and 

 other duties lately transferred to the commiflioiiers for the 

 affairs of taxes, fhould be confolidated and amended : enafts 

 that all the faid duties under the management of fuch com- 

 mi{rioners (except the land-tax) {hall, from and after 

 April 5, 1804, be a{re{red, mifcd, levied, and paid under the 

 regulations thereof. 



And as new duties may hereafter be pl.nced under their 

 management, to be aflelfed in like manner, it is declared 

 that this aft (liall, with refpeft to fuch duties, take effeft 

 after the time (ixed by the -aft or afts granting them for 

 the commencement of the fame. Sec the provifions of this 

 aft detailed in Burn's Juftice, ubi fupra. 



The property-tax being now extinft, we aro happily re- 

 lieved from giving any account of it. 



For the qualifications and powers of commiffioneTs, the 

 appointment of afleffors and colleftors, tiie mode of making 

 a{re{rments,- furcharges, appeals, &c. S:c. we refer to Burn's 

 Juflice, art. Taxes. 



For the duty on poll -horfes, &c. (ee PosT-ffor/e. 

 The revenue arifing from the feveral taxes, which is an- 

 nually paid to the creditors of the public, or carried to the 

 linking fund, is lull depofited in the l^oyal exchequer, and 

 thence iflTued out to the refpeftive offices of payment : for 

 the manner in which it is apphed, fee Fund and NATiox.iL 

 Debt. See alfo Revenue. 



The people of France were {Irangcrs to tallies or taxes till 

 the time of St. Louis, when they were firll inipofed in form 

 of fubtidies necell'ary for the fupport of the war in the Holy 

 Land. See Choisaue. 



They were then extraordinary levies, and were raifed by 

 capitation ; but they were afterwards made perpetual under 

 Charles VII. and Philip the F.iir, who, to raile money 

 without difturbing tlie people, called the people, as a third 

 eflate, into the general councils of the realm. 



Tax alfo denotes the tribute which tenants were occa- 

 fionally to pay their lord. 



Moll lords had a right of taxing on four occai'ions : viz. 

 when the lord was taken prifoner in a jufl w'ar ; when he 



made 



