W I N 



duties in the fchedule marked (B. ), or in any dvvelling- 

 lioufe not chargeable to the duties mentioned in the faid 

 fchedule. 



Where any dwelhng-houfe fliall be divided into different 

 tenements, being diftinft properties, every fuch tenement 

 fliall be fiibju'ft to the fame duties as if the fame were an 

 entire lioufe, which duties fhall be paid by the refpeftive 

 occupiers ; provided, that every fuch tenement, which fhall 

 not contain more than feven windows or lights, (hall be 

 charged at the rate of 3^. 6d. for every fuch window or 

 light ; and every fuch tenement in Scotland, which fhall not 

 contain more than feven windows or hghts, (hall be charged 

 at the rat ■ of 3^. for every fuch window or light. 



The cal'es in which windows are exempted are the fol- 

 lowing. 



1. Any houfe belonging to his majefty, or any of the 

 royal family, and every public office, for which the duties 

 heretofore payable have been paid by his majefty or out of 

 the public revenue. 



2. Any hiifpital, charity-fchool, or houfe provided for the 

 reception and rehef of poor perfons, except fuch apartments 

 therein as are or may be occupied by the officers or fervants 

 thereof, which (hall feverally be affelTed, and be fubjeft to 

 the faid duties as entire dvvelHng-houfes. 



3. The windows in any room of a dwelling-houfe, licenfed 

 according to law as a chapel for the purpofes of divine 

 worfhip, and ufed for no other purpofe whatloever. 



Provided that every fiich hofpital, charity-fchool, houfe 

 for the reception and relief of poor perfons, or room licenfed 

 as a chapel as aforefaid, fliall be brought into charge by the 

 afieffor or alTeffors, or in their default, by the furveyor or 

 infpeftor, and fliall be ftated on the certificate of affeflments 

 as fuch ; and on due proof of the faft before the commiflioners 

 by the aflcffors, it (hall be lawful for the commiffioners for 

 executing the faid aft to difcharge fuch hofpital, &c. from 

 the faid duties, or fuch part thereof as is hereby intended 

 to be exempted, in like manner as they are authorized to 

 difcharge the afl'efl'ment on poor perfons by this aft, but not 

 otherwife. 



4. The windows or lights, in any dairy or cheefe-room 

 belonging to and occupied with any dwelhng-honfe, charge- 

 able with the faid duties, although the fame (hall be part 

 thereof, which (hall be ufed by the occupiers for the pur- 

 pofe of keeping butter or cheefe, being their own produce, 

 for fale or private ufe ; provided, that the wmdows or lights 

 in fuch dairies or cheefe -rooms (hall be made with fplines or 

 wooden laths, or iron bars, or wires, and wholly without 

 glafs, and that the occupiers of the dwelling-houfes to which 

 fuch dairies and cheefe-rooms belong (hall caufe to be painted 

 on the outer door thereof, or on the outfide of the windows 

 thereof, or one of them, in large Roman letters, the words, 

 " dairy, or cheefe-room," as the cafe may require, and fliall 

 keep fuch words fo painted diltinftly legible, during all 

 fuch time as fuch exemption fliall be claimed ; and pro- 

 vided, that fuch dairies or cheefe-rooms (hall not be ever 

 ufed to dwell or to fleep in by any perfon, but fliall be 

 wholly kept for the feveral purpofes hereinbefore mentioned ; 

 and provided alfo, that an aflefTment of all fuch windows or 

 lights fhall be duly made, and the faft be truly returned in 

 the manner direfted by this aft, in other cafes of exemption 

 from the faid duties, fo that the number of windows fo to 

 be exempted may be afcertained, and the exemption be 

 allowed by the commiflioners for executing this aft. 



The provifions that refpeft the exemptions of windows 

 from aifeflment by 43 Geo. III. c. 161. are as follow. 



Windows are to be ftopped up with ftone or brick, or the 

 fame kind of materials as the outfide of ihs houfe ; allow- 



W I N 



ance being made for thofe in the roof made of the fame ma- 

 terials with the outfide of the roof, or ftopped up before the 

 commencement of this aft ; or windows are not to be made, 

 reftored, or ftopped up wrthout fix days' previous notice 

 given to the furveyors, under a penalty of 10/. : and fiir- 

 veyors are to charge windows newly made or reftored, and 

 omitted in the aiTeflment ; and the penalty on flopping up 

 windows to elude payment is a charge on the occupier of the 

 tenement, at the rate of double the fum by which the afteff- 

 ment fliall be augmented, by reafon of fuch certificate, fub- 

 jeft to appeal, provided it be proved to the fatisfaftion of 

 the commiffioners for executing this aft, that the fame win- 

 dows or lights were refpeftively ftopped up according to 

 the direftions of this aft, previous to the commencement of 

 the year on which the faid affelfment fliall or ought to have 

 been made. 



The duty on dwelling-houfes (for which, fee Tax) com- 

 prehends every coach-houfe, ftable, brewhoufe, waflihoufe, 

 laundry, woodhoufe, bakehoufe, dairy, and all other 

 offices, and all yards, courts, and curtilages, and gardens, 

 and pleafure-grounds, belonging to and occupied with any 

 dweUing-houfe, within the limits of one acre. 



All fhops and warehoufes which are attached to the 

 dwelling-houfe, or have any communication therewith, (hall, 

 in charging the faid duties, be valued together with the 

 dweUing-houfe and the houfehold and other offices aforefaid 

 thereunto belonging, (except fuch warehoufes and buildings 

 upon or near adjoining to wharfs which are occupied by 

 perfons who carry on the bufinefs of wharfingers, and 

 who have dwelling-houfes upon the faid wharfs for the 

 refidence of themfelves or fervants employed upon the faid 

 wharfs. ) 



And alfo except fuch warehoufes as are diftinft and fepa- 

 rate buildings, and not parts or parcels of fuch dwelling- 

 houfes, or the fhops attached thereto, but employed folely 

 for the purpofe of lodging goods, wares, and merchandize, 

 or for carrying on fome manufafture (notwithftanding the 

 fame may adjoin to or have communication with the dwelling- 

 houfe or (hop.) 



Every chamber or apartment in any of the inns of court, 

 or of chancery, or in any college or hall in any of the uni- 

 verfities of Great Britain, being feverally occupied, fhall 

 be charged thereto as an entire houfe, and on the refpeftive 

 occupiers thereof. 



Every hall or office whatever belonging to any perfon or 

 to any body pohtic or corporate, or to any company law- 

 fully charged with the payment of any other taxes or parifh- 

 rates, fhall be fubjeft to the duties as inhabited lioufes ; and 

 the perfon, &c. to whom the fame (hall belong fliall be 

 charged as occupier. 



Where any houfe fliall be let in difl"erent ttories, tene- 

 ments, lodgings, or landings, and fhall be inhabited by two 

 or more perfons or families, the fame fliall nevcrthelefs be 

 charged to the faid duties as if inhabited by one perfon 

 or family only, and the landlord or owner fhall be deemed 

 the occupier, and fhall be charged to the laid duties : pro- 

 vided, . that where the landlord fliall not refide within the 

 limits of the coUeftor, or the fame fhall remain unpaid by 

 fuch landlord for the fpace of twenty days after the fame is 

 due, the duties fo charged may be levied on the occupier 

 or occupiers refpeftively ; and fuch payment fliall be de- 

 dufted and allowed out of the next payment on account 

 of rent. 



No dwelling-houfe, or other fuch prcmifes as aforefaid, 

 fliall be efti'mated or rated at any lefs annual value than 

 the rent or value at which the fame premifes ftand charged 

 in the laft rate made on or before the time of making the 



aflelTment 



