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Schedule (G.) to be observed in exciting the Act.
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CCXXVII. And be it further enacted, That the Schedule marked(G.) with Rules and Directions therein contained, in making Returns of the Amount of annual Value or Profits on which any Duty is chargeable by the said recited Act and this Act, so far as the same are respectively applicable to the Case of each Person, Corporation, Company, or Society, described or mentioned in this Act, on the Behalf of themselves, and also of others for whom they act in any of the Characters described in this Act, or herein-after mentioned, shall be observed by each such Person, Corporation, Company, or Society, or by his, her, or their Agents or Officers, in the Cases where such Agents or Officers are authorized to make such Returns.
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SCHEDULE (G.)
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I. —By every Occupier of Lands, Tenements, Hereditaments, or Heritages, throughout Great Britain, to be charged under Schedules (A.) and(B,) or either of them.
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A Statement of the annual Value of all Lands, Tenements, and Hereditament, or Heritages, occupied in the Parish of estimating separately such as are occupied as Owner or Tenant; and also such as are held under different Landlords; and also such as are chargeable by the Rent or annual Value, or on the Amount of Profits; and also estimating separately the Rent or annual Value chargeable in respect of the Property, and the Amount chargeable in respect of the Occupation; videlicet,
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Lands and Tenements occupied as Owners:
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Lands and Tenements let at Rack Rent within Seven Years:
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Lands and Tenements let before the Period of Seven Years:
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The Amount of the Composition, Rent, or Annual Payment, paid in the preceding Year to the Rector or Vicar, or other Person, for Tithes of the above Lands and Tenements:
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The Amount of each Deduction claimed in respect thereof.
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II. —By every Rector, Vicar, or other Person receiving any Tithes in Kind, or any Payments in lieu of any Tithes, not bring Tithes from Lands; and on all Teinds, in Scotland, to be charged under Schedule (A.).
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The Amount of the Profits arising therefrom, on an Average of Three Years.
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III. —By every Person, Corporation, or Company, carrying on any Concern herein-after mentioned, or their Agents or Officers, in the Cases authorized to be charged under Schedule (A).
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The Amount of Profits from Quarries of Stone, Slate, Limestone, or Chalk:
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Of Iron Works, Salt Springs or Works, Alum Mines or Works, Water Works, Streams of Water, Canals, Inland Navigations, Docks, Fishings Rights of Markets and Fairs, Tolls, Ways, Bridges, and Ferries, in the preceding Year:
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Of Mines of Coal, Tin, Lead, Copper, Mundic, Iron, and other Mines, on an Average of Five Years.
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IV. —By every Lord or Lady of a Manor or other Royalty, or Tenant of the same.
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The Amount of all Dues and other Services, or other casual Profits (except Rents and annual Payments of such Manors or Royalties) on an Average of Seven Years.
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V. —By the Receiver of any Fine paid in Consideration of a Demise of Lands or Tenements (except customary) to be charged under Schedule (A.)
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The Amount of such Fines in the preceding Year.
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VI. —By every Person entitled to Profits arising from Lands, Tenements, Hereditaments, or Heritages, not stated as before, to be charged under Schedule (A.)
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The Amount on a fair Average, to be allowed by the respective Commissioners.
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VII. -By or on the Behalf of every Person entitled to any Dividend, or Share of any Annuity, payable out of the Revenue, except corporate Stocks of the Bank, South Sea, or East India Companies, or at the Exchequer, to be charged under Schedule (C.)
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A Statement of the following Particulars, except where the Duty shall be paid into the Bank of England:
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First. —The Description of the Capital Stock, and the Amount of such Stock:
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Second. —The Amount of the Dividends receivable on each Stock Half-yearly:
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Third. —The Name or Names in which each Stock is invested:
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Fourth. —A Declaration whether the Charge is to be made Half-yearly or Yearly:
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Fifth. —In case a Trustee or other Person, in whose Names any Stock is vested, shall not receive the same, a Declaration of the Name and Residence of the Person or Persons receiving the same shall be a sufficient Return:
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Sixth. —In case the Duty shall be paid into the Bank of England, and the Particulars before-mentioned be delivered at the Office for that Purpose, a Notice of such Intention to pay the same into the Bank of England shall be a sufficient Return.
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VIII. —By or for every Person carrying on any Trade, Manufacture, Adventure, or Concern, in the Nature of Trade, to be charged under Schedule (D.)
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The Amount of the Balance of the Profits thereof, upon a fair and just Average of Three Years, or for such shorter Period as the Concern has been carried on.
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IX. —By every Person exercising any Profession, Employment, or Vocation, to be charged under Schedule (D.)
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The Amount of the Balance of the Profits, Gains, and Emoluments thereof within the preceding Year.
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X. —By every Person entitled to Profits of an uncertain Value, not before stated, to be charged under Schedule (D.)
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The full Amount of the Profits or Gains arising therefrom within the preceding Year.
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XI. —By every Person receiving, in Great Britain, Interest from Securities out of Great Britain, to be charged under Schedule (D.)
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The full Amount that has been received or will be received, as for as the same can be computed, in the current Year.
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XII. —By every Person receiving, in Great Britain, Profits from Professions out of Great Britain, to be charged under Schedule (D.)
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The full Amount annually received therefrom, either by Remittances or Importation of Property, or Money or Value from Property not imported, or on Credit, or on Accounts in respect of Remittances, Property, or Value, on an Average of the Three preceding Years.
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XIII. —By every Person entitled to any annual Profits, not falling under any of the foregoing Rules, and not charged by any of the other Schedules, to be charged under Schedule (D).
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The full Amount thereof received annually, or according to the Average directed to be taken by the Commissioners on a Statement of the Nature of such Profits, and the Grounds on which the Amount has been computed, and the Average taken, to the best of the Party’s Knowledge, and Belief.
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XIV. —Declarations to be delivered in respect of the Duty to be charged under Schedule (D.)
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First. —Declaration by the precedent acting Partner, or by the Agent, if, none of the Partners are resident in Great Britain, of the Names of the several Partners, their respective Residences, and the Place of carrying on the Trade or Concern, or exercising the Profession, and the Style or Description of the Firm:
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Second. —Declaration by any Partner, not being, the precedent acting i Partner, of his being assessed with the Firm, describing the same, and the Place where the Return of the precedent Partner was made:
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Third. —Declaration which may be made by each Partner desirous of being and entitled to be separately assessed, describing the Firm, and his or her Proportion of the Profits.
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XV. —Statement of Profits of any Office net chargeable by Commissioners specially appointed in the Department where the Office is held.
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The Amount of the Salary, Fees, Wages, Perquisites, and Profits of Office in the preceding Year, or on an Average of Three Years as the Case shall require:
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The like Statement to be delivered to the Commissioner appointed in the Department, if required.
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XVI. —General. Declaration by each Person returning a Statement of Profits under Schedules (A.), (B.), (C.), (D.), or (E.).
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Declaring the Truth thereof, and that the same is fully stated on every Description of Property or Profits included in the Act relating to the said Duties, and appertaining to the Party, estimated to the best of his judgement and Belief, according to the Directions and Rules of this Act.
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XVII. —List and Declaration for facilitating the Execution of the Act in relation to the Duties chargeable on others.
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First. —List containing the Name of every Lodger or Inmate in any Dwelling House, with the ordinary Place of Residence of such Lodger or Inmate, if he shall have an ordinary Place of Residence elsewhere at which he is desirous of being assessed:
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Second. —List of every Person in the Service or Employ of any Master or Mistress, whether resident in his or her Dwelling House or not, and the Place of Residence of those not residing with the Master or Mistress:
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Third. —List to be delivered by every Trustee, Agent, Receiver, Guardian, Tutor, Curator, of Committee, of the Name and Place of Residence of the Person or Person for whom they act in such Character, describing them, and the Names of them who are joined in Trust:
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Fourth. —Declaration on whom the Duty is chargeable in respect of such Trust:
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Fifth. —List containing the proper Description of every Corporation, Company, Fraternity, Fellowship, Society, or Trust, for which any Person is answerable as Treasurer, Auditor, or Receiver:
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Where any Person before described is answerable for the Duty to be charged in respect of the Properly or Profits of others, such Lists as aforesaid shall be delivered, together with the required Statements of such Profits.
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XVIII. —Lists, Declarations, and Statements of Discharge, or in order to obtain Exemptions, Abatements, or Allowances.
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First. —Declaration of the Amount of Value of Property or Profits returned, or for which the Claimant hath been assessed.
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Second. —Declaration of the Amount of Rents, Interest, Annuities, or other annual Payments, for which the Party is liable to allow and deduct the Duty, with the Names of the respective Persons by whom such Payments are to be made; distinguishing the Amount of each Payment.
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Third. —Declaration of the Amount of Interest, Annuities, or other annual Payments, to be made out of the Property or Profits assessed on the Claimant; distinguishing each Source:
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Fourth. —Statement of the Amount of Income derived according to the Three preceding Declarations:
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Fifth. —Declaration of the whole Number of Children of the Claimant maintained at his or her Expence.
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