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Recited Duties in Schedule (E.) and Rules, deemed part of this Act.
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CLX. And be it further enacted, That the Duty contained in the Schedule marked (E.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed a Part of this Act, and to refer to the said last-mentioned Duty; as if the same had been inserted herein under a special Enactments.
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SCHEDULE (E.)
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Rules for charging the said Duties.
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To be charged for all Salaries, Fees, or Profits whatever.
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Duties chargeable on the same by Acts of Parliament to be deducted.
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Provision respecting Arrears.
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First. —The said Duties shall be charged on the Person or Persons respectively, having, using, or exercising such Offices or Employments of Profit, or to whom such Annuities, Pensions, or Stipends shall be payable, for all Salaries, Fees, Wages, Perquisites or Profits whatsoever, accruing by reason of such Offices, Employments, or Pensions, after, deducting the Amount of Duties payable or chargeable on the same, by virtue of any Act or Acts of Parliament, where the same have been really and bend bon[html] fide paid and borne by the Party to be charged; and each Assessment in respect of such Offices or Employments shall be in force for One whole Year, and shall be levied for such Year without any new Assessment, not with standing a Change may have taken place in such Office or Employment, on the Person or Persons for the Time having or exercising the same; provided the Person quitting such Office or Employment, or dying within the Year, his or their Executors or Administrators, shall be liable for the Arrears due before or at the Time of his so quitting such Office or Employment, or dying, and for such further Portion of Time as shall then have elapsed, to be settled by the respective Commissioners; and his or their Successor or Successors shall be repaid such Sums as he or they shall have paid on Account of such Portion of the Year as aforesaid; and each Assessment in respect of such Annuity, Pension, or Stipend, shall be in force for One whole Year, unless the same shall cease or expire within the Year, by Lapse, Death, or otherwise; from which Period the Assessment thereon shall be discharged.
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Duties to be assessed for all the Offices in each Department in the Place where the Commissioners shall execute their Offices.
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Second. —The said Duties to be affected by the respective Commissioners, for all the Offices in each Department in the Place where the said Commissioners shall execute their Offices, although certain of the Offices in the same Department may be executed elsewhere, and shall be due and payable from the respective Officers and their respective Successors for the Time being.
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Description of Offices to be charged.
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Third. —The said Duties shall be paid on all publick Offices and Employments of Profit, of the Description herein-after mentioned within Great Britain; videlicet, Any Office belonging to either House of Parliament, or to any Court of Justice, whether of Law or Equity, in England or Scotland, Wales, the Duchy of Lancaster, the Duchy of Cornwall, or any Criminal or Justiciary or Ecclesiastical Court, or Court of Admiralty, or Commissary Court or Court Martial; any publick office held under the Civil Government of His Majesty, or in a any County Palatine, or the Duchy of Cornwall; any Commissioned Officer, serving on the Staff, or belonging to His Majesty’s Army in any Regiment of Artillery, Cavalry. Infantry, Royal Marines, Royal Garrison Battalions or Corps of Engineers, or Royal Artificers; any Officer in the Navy, or in the Militia, or Volunteers; any Office or Employment of Profit held under any Ecclesiastical Body, whether Aggregate or Sole, or under any publick Corporation. Company, or Society, whether Corporate or not Corporate; any Office or Employment of Profit under any publick Institution, or on any publick Foundation, of whatever Nature or for whatever Purpose the same may be established; any Office or Employment of Profit in any County, Riding, or Division, Shire or Stewartry, or in any City, Borough, Town Corporate, or Place, or under any Trusts, or Guardians of any Fund, Tolls, or Duties, to be exercised in such County, Riding, Division, Shire or Stewartry, City, Borough, Town Corporate, or Place, or under any Trusts, or Guardians of any Fund, Tolls, or Duties, to be exercised in such County, Riding, Division, Shire or Stewartry, City, Borough, Town Corporate, or Place, an every other publick Office or Employment of Profit of a publick Nature.
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Fees, or other Emoluments, may be estimated on the Profits of the preceding Year, or on an Average of Three Years.
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Fourth.—The Perquisites to be assessed under this Act shall be deemed to be such Profits of Offices and Employments as arise from Fees or other Emoluments, and payable either by the Crown or the Subjects in the Course of executing such Offices or Employments, and shall and may be estimated either on the Profits of the preceding Year, or of the fair and just Average of One Year, of the Amount of the Profits thereof in the Three Years preceding such Years, in each Case respectively ending on the Fifth Day of April in each Year, or such other Day of each Year on which the Accounts of such Profits have been usually made up.
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The Duties on Salaries, Fees, Pensions, etc. payable at any publick Office, to be stopped in case of Non payment.
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Fifth.—In all Cases where any Salaries, Fees, Wages, or other Perquisites or Profits, or any Annuities, Pensions, or Stipends, shall be payable at the Receipt of the Exchequer, or at any publick Office, or by any Officer of His Majesty’s Household, or by any of His Majesty’s Receivers or Paymasters, or by any Agent or Agents employed in that Behalf, then and in every such Case, the Duties chargeable under this Act, in respect of such Salaries, Fees, Wages, Perquisites, or Profits, or in respect of such Annuities, Pensions, or Stipends, shall and may, in case of Nonpayment thereof, be detained and stopped out of the in case of Nonpayment thereof, be detained and stopped out of the same, or out of any Money which shall be payable upon such Salaries, Fees, Wages, Perquisites, or Profits, or upon such Annuities, Pensions, or Stipends, or for the Arrears thereof, whenever the same shall happen, and be applied to the Satisfaction of the Duties on such Offices or Employments, or on such Annuities, Pensions, or Stipends respectively (not being otherwise paid) in the Manner directed by this Act; and whenever the same to payable shall be assessed by Commissioners for general Purposes in their respective Districts, they shall transmit an Account of the Amount of the Duty assessed, to the Exchequer or office where the same are payable, in order that the Amount so assessed may be there stopped and detained.
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Duties on Salaries, etc. not arising from Offices mentioned in the foregoing Rule, to be stopped by Persons receiving such Salaries, Fees &c.
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Sixth.—In all Cases where the Salaries, Fees, Wages, Allowances, or Profits of any Officer, or Officers chargeable to the said Duties, shall not arise out of any of the Offices mentioned in the foregoing Rule, but shall arise from any other Office or Employment of Profit chargeable to the said Duties, and the Salaries, Fees, Wages, Perquisites, or Profits shall be payable at such Office, by any Officer or Officers thereof, or by any Receiver or Receivers of the same respectively, or by any Agent or Agents employed in that Behalf, the Duties chargeable under this Act, in respect of such Salaries, Fees, Wages, Perquisites, or Profits, shall be detained and stopped out of the same, or out of any Money which shall be paid upon such Salaries, Fees, Wages, Perquisites, or Profits, or for Arrears thereof, whenever the same shall happen, and be applied to the Satisfaction of the Duties (not otherwise paid) in the Manner directed by this Act.
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Such Portion of the Duties as are charged with Sums payable-to any other persons, to be deducted out of the Sums payable to such Persons.
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Seventh.—Such Portion of the said Duties on Offices or Employments of Profit; or on Annuities; Pensions, or Stipends, as are charged with any Sum or Sums of Money payable to any other Person or Persons, shall be deducted our of the Sums payable to such other Person or Persons, as a like Rate on such Sums respectively would amount unto; and all such Persons, their Agents and Receivers, shall allow such Deductions and Payments upon Receipt of the Residue of such Sums.
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Duty charged upon the Principal in an Office upon Salaries paid to his Deputy or Clerk, to be deducted out of such Salaries.
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Eighth.—Such Portion of the said Duties charged on any Office or Employment of Profit executed by any Deputy or Clerk, or other Person employed under the Principal in such Office, and paid by such Principal out of the Salary, Fees, Wages, Perquisites or Profits of such Principal, shall be deducted cut of the Salary or Wages, so payable, as a like Rate on such Salary or Wages would amount unto; and all such Deputies, Clerks, and other Persons so employed; shall allow to their respective Principals such Deductions and Payments, upon the Receipt of the Residue of such Salaries or Wages.
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Payments on Receipt of Salaries, etc. or in passing Accounts or upon the Receipt of Pensions to be deducted.
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Ninth.—In estimating the Duty payable for any such Office or Employment of Profit; or any Pension, Annuity, or Stipend, all official Deductions and Payments made upon the Receipt of the Salaries, Fees, Wages, Perquisites, and Profits thereof, or in passing the Accounts belonging to such Office, or upon the Receipt of such Pension, Annuity, or Stipend, shall be allowed to be deducted, provided a due Account thereof be rendered to the said Commissioners, and proved to their Satisfaction.
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Pensions payable out of a Branch of Revenue, to be charged by the Commissioners there.
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Tenth.—In all Cases where any Annuities or Pensions shall be payable out of any particular Branch of the Publick Revenue, and at the Office of that Branch of Revenue, the Commissioners acting for that Department shall have Authority to assess and levy the same as a Salary or Wages payable thereout.
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