Duty of one Shilling in the Pound, to be paid in pursuance of the said Act by all Commissioners and other Officers, their Clerks, Agents, Secondaries, Substitutes, and other inferior Ministers and Persons whatsoever, having, using, or exercising, any of the said Offices or Employments, the Salaries, Wages, Fees, and Perquisites whereof exceed the Value of one hundred Pounds per Annum within their respective Hundreds, Laths, Wapentakes, Rapes, Wards, or other Divisions, in Proportion to the annual Value at which the Profits of such Offices or Employments respectively stood valued and rated in the last: Assessment to the Land Tax for the said respective Hundreds and Divisions respectively : And whereas it hath been found that in Consequence of the said before recited Limitations put by the said Act upon the rating, valuing and assessing of the Profits of Offices and Employments arising from Perquisites due and payable in the Course of Office, the said Offices and Employments have not contributed in equal Proportion with those whereof the Profits; arise from Salaries, Fees and Wages payable by the Crown;'
The Prequisties of Offices to ascertained by the Commissioners of the Land Tax, distinct from the Salary, and independent of any former valuation Be it therefore enabled by the Authority aforesaid. That the Commissioners of the Land Tax for the Time being shall fix and ascertain according to their best Judgment and Discretion the Sum Total or Amount of the Perquisites arising from each and every Office within their respective Districts, distinct from the Salary, Fees and Wages thereunto belonging, which are to be deducted under the said Act, and independently of any former Valuation or Assessment of the same to the Land Tax; Offices &c. where the Perquisites exceed 100 l. to be rated 1 s. in the Pound. and shall rate and assess all such of the said Offices and Employments, whereof the Perquisites shall be found to exceed one hundred Pounds a Year, at one Shilling for every twenty Shillings arising by the said Offices and Employments.
VI. And, to the End that the Duty of one Shilling in the Pound may be paid upon all Offices and Employments whereof the Salary, Fees and Wages, together with the Perquisites, shall exceed one hundred Pounds a Year; Receivers to transmit to the Commissioners of the Land Tax, an Account of all such Offices, &c. the Fees and Salaries whereof do not exceed 100l. per Annum; It is hereby further enacted by the Authority aforesaid. That the Commissioners of the the Receiver or Receivers to be appointed by virtue of this Act, shall transmit to the Commissioners Land Tax, an Account of of the Land Tax in every District where any Office or Employment is to be assessed, an Account of all such Offices and Employments, whereof the Fees, Wages and Salaries do not exceed one hundred Pounds a Year; and such as together shall be found to be exceed 100 l. per annum are to be charged with the Duty of 1s in thee pound. and if the said Commissioners of the Land Tax shall find the Perquisites arising from the said Office, with the Salary, Fees and Wages of the same as certified by such Receiver or Receivers, to exceed together the Amount of one hundred Pounds a Year, then the said Commissioners are to rate and assess such Office and Employment, and to cause the Duty of one shilling in the pound to be levied and collected thereon.
In future Assessments to the Land Tax, Offices not be rated higher than they were in 31 Geo 2. VII. Provided nevertheless. That in all future Assessments to the Land Tax, the said Offices and Employments shall not be valued or assessed at any higher Rates than those whereat the same Offices and Employments were respectively assessed and rated towards the Land Tax imposed by an Act made in the thirty-first: Year of his present Majesty's Reign; any thing to the contrary thereof in any wise notwithstanding.
VIII. And, to prevent any Doubts which might arise concerning the Meaning of the Word Perquisites, in the said Act, and in this present Act mentioned; Meaning of word Perquisites ascertained Be it declared and enacted by the Authority aforesaid. That the same shall for the Purposes of the said Act, and likewise of this present Act, be construed, deemed and taken as and for such Profits of Offices and Employments in Great Britain as arise from Fees established by Custom or Authority, and payable either by the Crown or the Subjects, in Consideration of Business done from time to time in the Course of executing such Offices and Employments.
'IX. And whereas in and by the said Act: it is provided. That no Commissioner of the Land Tax in England, Wales or Berwick upon Tweed, or Commissioner of Supply in Scotland, who shall be possessed of any Office or Employment subject and liable to the Duty thereby imposed, shall sit, or act, or any Way's interfere, in rating his own Office or Employment, but shall withdraw until the Rating thereof be settled and determined by the rest of the Commissioners then present: And whereas a Doubt hath arisen whether any Commissioner possessed of any such Office or Employment, can sit or act, or any Ways interfere in the Execution of the said Act, in regard that the Commissioners of the Land Tax are thereby constituted the Assessors, and that the making and signing any Assessment to be made in pursuance of the said Act by any Commissioner possessed of any Office or Employment, might be deemed and taken to be sitting, acting, or interfering, in the rating of his own Office or Employment, although such Commissioner had withdrawn, until the rating of his Office was settled and determined;' Commissioners of the Land not liable to penalties for acting in the Cases here mentioned, provided they withdraw during the rating of their respective Employments. Be it therefore enacted by the Authority aforesaid that nothing in this or in the said in Part recited Act contained, shall be deemed or construed Cases here mentioned, to extend to any such Commissioner, for or in respect of his making or signing any Assessment made, or to be made, in pursuance of the said in Part recited Act, or of this Act; provided such Commissioner shall have withdrawn, or shall withdraw, until the rating of his Own Office or Employment shall have bee determined.
Charitable Donations exempted from Duties; X. Provided also. That the Duty of one Shilling in the Pound charged by the said Act made in the thirty-first Year of his present Majesty's Reign upon Pensions and Gratuities, shall not for the future be charged on or payable out of such Pensions or Gratuities, which his Majesty, his Heirs and Successors shall be pleased to declare in the Warrant, Order or other Instrument directing Payment thereof, to be intended as charitable Donations; any thing to the contrary thereof in any wise notwithstanding.
