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Abstract of the principle Tax Acts, 1823

ABSTRACT OF THE PRINCIPAL TAX ACTS

ARMORIAL BEARINGS. CARRIAGES.

Persons making a livelihood solely by a farm, or trade, and clergymen not having an income of £100 per annum, are entitled to use horses to such carriages on payment of the cart-horse duty only; but such horse must not be at any time used for riding; or drawing any other carriage.

No person is entitled to keep such carriage at this reduced rate, if assessed to a four wheel carriage, or two male servants.

Carts used wholly in the affairs of husbandry or trade, are not chargeable with this duty, if used for no other purpose of riding thereon or therein, than as follows, viz. by reason of the owner or any of his servants riding thereon or therein, when laden; or when returning from or going for a load, in husbandry or trade; or conveying the owner or family to divine service, on Sundays; or conveying persons to or from elections.

On every waggon and cart, the owner must paint his christian and surname, and place of abode, and the words Common Stage Waggon or Cart, if used as such, or forfeit from 20s. to £5.

DOGS. --For every greyhound kept by any person, whether his property or not, £1. For every other species of dog, where more than one is kept, 14s.

And every person who shall inhabit any dwelling-house, assessed to any of the duties on inhabited houses, or on windows or lights, and shall keep one dog and no more, not being of the above description, 8s. for such dog.

But this duty is not to extend to dogs not six months old; the proof of which to lie on the owner, on an appeal to the commissioners.

Persons compounding for their hounds, to be charged £36.

GAME. --Every deputed gamekeeper must take a certificate from the clerk of the peace, and pay annually £1. 5s. --Every other person, £3. 13s. --Fee for the certificate, 1s.

--Any person killing game without a certificate, forfeits £20. --Persons refusing to show their certificates, or to tell their names and places of abode to a person having a certificate, forfeit £50.

Certificates do not exempt unqualified persons from the former laws.

Gamekeeper hunting out of his manor, is deemed to have no certificate.

HAIR-POWDER. --Every person who wears it to pay annually £1. 3s. 6d. This act does not extend to any of the Royal Family, or any servants serving immediately under them; nor any clergyman, dissenting minister, or any person in holy orders, not possessing the annual income of £100. (however arising); nor any person serving in the navy under the rank of commander; nor any subaltern or inferior in the army; nor any officer or private in any Corps of volunteers, enrolled in defence of the kingdom.

No person to pay for more than two unmarried daughters.

HORSES, used for riding or drawing carriages, pay annually for each--

No.£. s. d.No.£. s. d.
12 -17- 6116 -7- 0
24 -14- 6126 -7- 0
35 -4- 0136 -7- 6
45 -10- 0146 -7- 6
55 -11- 6156 -7- 6
65 -16- 0166 -7- 6
75 -19- 6176 -8- 0
85 -19- 6186 -9- 0
96 -1- 0196 -10- 0
106 -7- 020 &
upwd
6 -12- 0
And so on at the same rate for any number.

DRAUGHT HORSES. --For every horse, Mare, gelding, or mule, (not charged before with any duty) If 13 hands high, £1 1s. If under 13 hands, 17s.

Horses kept and used for the purposes of husbandry only, are exempt.

For every horse, &c. let to hire, the sum of £2-17s-6d. annually; and every horse kept for racing, the like sum.

HORSE DEALERS. Every horse dealer within London and Westminster, the Borough of Southwark, or Bills of Mortality, £25. yearly; and in any other part of England, Wales, or Berwick upon Tweed, £12. 10s.

HOUSES of £5 and under £20 a year, pay annually in the pound, 1s 6d. Twenty pounds to forty, 2s. 3d. Forty pounds and upwards, 2s. 1Od. No house pays, if left in the care of one servant.

Particular Exemptions. --Such ware-houses as are distinct and separate buildings, and not parts of such dwelling houses, or the shops attached thereto, but employed solely for the purpose of holding goods, wares, or merchandise, or for carrying on some manufacture (notwithstanding the same may adjoin to, or have communication with, the dwelling house or shops). --Every farm house, occupied by a tennant, and bona fide used for the purposes of husbandry only. -Every farm house, occupied by the owner thereof and bona fide used for the purposes of husbandry only, which, together with the household and other offices, shall be valued under this act at £10 per ann. or any less sum.

LETTERS pay,

Letters between England and Ireland pay, over and above the common rates, a packet postage; viz. for every single letter, 2d. double, 4d. treble, 6d. ounce weight, 8d.

Packets of one ounce weight are charged as four single letters. If a single sheet exceeds one ounce, it is charged according to its weight.

SERVANT-MEN,

SERVANTS' CHARACTERS. --By an act passed in the year 1791, persons giving false characters are liable to a penalty of £20.

WILLS (Probate of) and LETTERS OF ADMINISTRATION. -Estates, or other property, above £20 and under £100 on a 10s. stamp.

To be proved six months after the demise of the testator, under the penalty of £50. -half to the king, and half to the informer.

WINDOWS. --Duties to be paid from and after April 5, 1808, for every dwelling-house in England, containing the following number of windows:--

No.DutyNo.DutyNo.DutyNo.DutyNo.Duty
 £. s. d. £. s. d. £. s. d. £. s. d. £. s. d.
1-6*0 -6- 6178 -14-02817-19-03927-4- 090to9453-4- 6
Do**0 -8- 0189 -10-62918-16-040-4428-17-695 -9955-9- 6
71 -0- 01910-7- 63019-12-645-4931-13-6100-10958-17-0
81 -13-62011-4- 63120-9- 650-5434-10-0110-11963-6- 6
92 -2- 02112-1- 03221-6- 655-5937-6- 0120-12967-16-6
102 -16-02212-18-03322-3- 060-6139-15-6130-13972-6- 0
113 -12-62313-15-03423-0- 065-6942-0- 6140-14976-16-0
124 -9- 62414-11-03523-16-670-7441-5- 0150-15981-5- 6
135 -6- 62515-8- 63624-13-675-7946-10-0160-16985-15-6
146 -3- 62616-5- 63725-10-68O-8448-15-0170-17990-5- 0
157 -0- 02717-2- 03826-7- 085-8951-0- 0180&up93-2- 6
167 -17- 0        
* if not worth the rent of £5 a year

** if of £5 rent

And for every window exceeding 180, 3s.

Every window. that exceeds 11 feet, by 4 feet 6 inches, to be charged as 2 windows, except those so made before April 5, 1785 and shops, warehouses, &c.

Rules for charging Windows. --To include all sky-lights, windows in staircases, garrets, cellars, passages, and all other parts of dwelling-houses, whether adjoining or not, and to be charged yearly upon the occupier. Chambers in the Inns of Court or Chancery, &c. or any public hospital, shall be charged as an entire house, but every chamber which shall not contain more than 8 windows, shall be charged at the rate of 3s. each. Halls or offices belonging to public bodies, charged with any other taxes or rates, to be charged as dwelling houses. Windows giving light to more than one room, to be charged as separate windows.

Particular Exemptions. --The same as in houses.

WINE. --Persons removing more than three gallons of wine, must apply for a Permit to the Exciseman of their district, stating what and how much they intend to remove, to what place, and by what conveyance.

Allowance out of the Assessed Taxes. --Every person having more than two lawful children, maintained by him, and whose assessment does not amount to £40 is entitled to an allowance of £4 per cent, on such assessment for every child above two.


Transcribed by Colin Hinson ©1995 from
"A History, Directory & Gazetteer, of the County of York"
by Edward Baines (1823)

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