1804. J 
chalk, mines of coal, tin, lead, copper, 
mundic, iron, and other mines; to all 
iron-mills, furnaces, and other iron works, 
and other mills and engines of the like 
nature; to all falt-fprings and falt-works ; 
to ali alum-mines and alum-works ;:to all 
parks, chaces, warrens, forefts, under- 
woods, and coppices; to all water-works, 
ftreams of water, canals, inland naviga- 
tions, docks, and fithings; to all tythes, 
rents, and compofitions for tythes, corn- 
rents, and other payments in lieu of 
tythes; toall rights of markets and fans ; 
to ali ways, bridges, and ferries ; and all 
profits arifing out of lands or other tene- 
ments, and all hereditaments or heritages 
throughout Great Britain. 
Deduétions.—1. For every dwelling- 
houfe not chargeable to the duty contained 
in fchedule II. in refpect of the occupation 
thereof, there fhal! be deducted out of the 
annual value, on account of repairs, a fum 
not exceeding 5]. per cent. on the annual 
value, to be made by the affeffor before 
aflefsment, or upon appeal before the com- 
miffioners: and for every dwelling-houfe 
and other buildings on a farm chargeable 
to the duties in {chedule II. in refpeét of 
the occupation thereof, except where a 
tenant fhall be bound to the repairs there- 
of, there fhall be deducted on account of 
repairs, out of the annual value, not ex- 
ceeding 21, per cent. on the annual value 
of the farm, to be made by the affeflor, 
on the production of the leale, tack, or 
agreement in writing, or upon an account 
in writing delivered by the owner or oc- 
cupier, or upon appeal before the com- 
miflioners. 
2. The amount of the tenths, and 
fir fruits, duties and fees on prefentations 
paid by any ecciefiaftical perfon within 
the year preceding. 
3- Procurations and fynodals paid by 
ecclehaftical perfons, on an average of 
even years preceding, 
4. Repaiis of chancels of churches by 
any rector, vicar, or otherperfon bound 
to repair the fame, on an average of twen- 
ty-one years preceding. 
~ In all waich cafes the affeffment fhall be 
amended as the cafe may require. 
_ Exemptions.—1. The fite of any col- 
lege or hall in any of the univerfities of 
Great Britain, and all offices, gardens, 
walks, and grounds for recreation, re- 
paired and maintained by the funds of 
fuch college or hall. 
2. The fite of every hofpital or public 
fchool, or alms-hotfe, and ali cifices, gar- 
dens, walks, and grouads for recreation 
New Aas of the Britifs Legiflature. 
69 
of the hofpitallers, fcholars, and alm{men, | 
repaired and maintained by the funds of 
fuch hofpital, fchool, or alms-houfe. 
IJI. The amount of the rents and pro. 
fits of mefluages, lands, tenements, or 
hereditaments, belonging to any hofpital 
or alms-houfe, on proof before the com-~ 
miffioners of the due application pf the 
faid vents to charitable purpofes only ; 
fuch exemption to be claimed and proved 
by any fieward, agent, or factor acting 
for fuch hofpital or alms-houfe, or by any 
truftee, and to be carried into effect: cither 
by vacating the aficflment, or by obtain- 
ing a certificate of exemption as_ herein 
atter-mentioned. 
Il. Duty on Tenants.—For all dwelling. 
houfes, lands, tenements, or hereditaments, 
in England, Walcs, and Berwick,-upon- 
Tweed, there fhall be charged, in refpect 
of the occupation thereof, for every 20s. 
of the annual value thereof, the fum of 
ninepence. 
For all dwelling-houfes, lands, tene- 
ments, or heritages, in Scotland, there 
fhall be charged, in refpect of the gecupa- 
tion thereof, for every twenty-hhillings of | 
the annual value thereof, the fum of fix 
pence. . 
Alfo any leffee and occupier off tythes 
or Tiends other then the occupier of the 
lands from whence they arife flaall be 
charged threepence for every twenty-fhil- 
lings, ef the annual rent thereof. 
Til. Duty oz Diwidends.—Upon all pro- 
fits ariing from annuities, dividends and 
fhares of annuities, payable out of an 
public revenue, there fhali ke charged for 
every twenty-fhillings of the annual 
amount thereof, one fhilling, without de- 
du€tion. But the ftock of friendly fo- 
cieties, and corporations for charitable 
purpofes, and {tock purchafed for the li- 
quidation of the national debt, are exempt- 
ed. (67, 685, 695'70.) 
Ajfo annuities, buna fide belonging to 
foreigners are exempted. § 71. 
IV. Duty on other Property, Profeffions, 
Trades, and Vocations. —Upon the annual 
profits arifing to any perion refiding in 
Great Britain, from any kind of property 
whatever, whether fituate in Great Briain 
or eHewhere, or from any profeliion, trade, 
or vocation, whether carried on in Great 
Britain or ellewhere, there fhal] be charged 
for every twenty-fhillings of the amount 
of fuch profits, the yearly fum of one 
fhilling. 
And upon the annual profits arifing to 
any perfon, whether fubject or not, al- 
though not refident within Great Britain, 
from 
