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Help and advice for Principal Tax Acts

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Abstract of the Principal Tax Acts, 1823

ARMORIAL BEARINGS.

  • Any person keeping a coach or other carriage, and using or wearing any armorial bearing, to pay annually £2-8s. Any person not keeping a coach, &c. but liable to the house and window duty, to pay annually £1-4s. and every other description of persons 12s. annually.

CARRIAGES.

  • Class I. --Four wheels, for pleasure, pay yearly:
    No. £. s. d. No. £. s. d.
    For 1, 12 -0- 0 For 6, 98 -8- 0
    For 2, 26 -0- 0 For 7, 119-0- 0
    For 3, 42 -0- 0 For 8, 123-16-0
    For 4, 60 -0- 0 For 9 &  
    For 5, 78 -15-0 upwards, 163 -7-0
  • Every additional body used on the same carriage the further sum of £6. 6s.
  • Class II. --Carriages drawn by one horse, with less than four wheels (taxed carts excepted) £6. 10s -If drawn by two or more horses, £9 -And every additional body used on the same carriage, £3. 3s.
  • Class III. -Carriages let to hire for less than one year £9. 9s. each. -If less than four wheels, the sum mentioned in Class II. according to the number of horses. --Every coach, chaise, or other carriage with four wheels or more, kept as a public stage coach, or as post-chaise, £10. 10s. To be paid by the person keeping the same. --Every four wheel carriage kept for letting to hire for less than one year, so that the stampoffice duty shall not be payable, £12. If less than four wheels, the sums mentioned in Class II. according to the number of horses. To be paid by the person keeping the same.
  • Class IV. --Carriages with less than four wheels, drawn by one horse, made of wood and iron, without any other than a tilted covering, and no lining or springs, or any ornament whatever, and with the words "A Taxed Cart," and the owner's name and place of abode, in letters an inch long, and which did not originally cost more than £15. -£1. 9s. yearly. If such carriage be built with springs, or have stuffed seat, and the original cost not more than £21. --£2. 15s. yearly. Taxed Carts used by persons assessed to the duty on carriages, £6. 10s. yearly for each.
  • Class V. --Makers of carriages chargeable by this act, the annual duty of 10s. For every four wheeled carriage made for sale, £1. 5s. --Every carriage with two wheels, 12s. 6d. Every maker of taxed carts, not assessed as a coach-maker, 3s. for every taxed cart.
  • Class VI. --Persons selling carriages by auction or commission, to pay 6s. annually. Every carriage sold with 4 wheels, £1. 2s. 6d. --with two wheels, 11s. 3d.

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.
1 2 -17- 6 11 6 -7- 0
2 4 -14- 6 12 6 -7- 0
3 5 -4- 0 13 6 -7- 6
4 5 -10- 0 14 6 -7- 6
5 5 -11- 6 15 6 -7- 6
6 5 -16- 0 16 6 -7- 6
7 5 -19- 6 17 6 -8- 0
8 5 -19- 6 18 6 -9- 0
9 6 -1- 0 19 6 -10- 0
10 6 -7- 0 20 &
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,

  • if single, from any post-office in England to any place not exceeding 15 measured miles from such office, 4d.
  • Above 15, and not exceeding 20 miles, 5d,
  • Above 20, and not exceeding 30 miles, 6d
  • Above 30, and not exceeding 50 miles, 7d.
  • Above 50, and not exceeding 80 miles, 8d.
  • Above 80, and not exceeding 120 miles, 9d.
  • Above 120, and not exceeding 170 miles, 10d.
  • Above 170, and not exceeding 230 miles, 11d.
  • Above 230, and not exceeding 300 miles, 1s.
  • Above 300, for every 100 miles, or part thereof, 1d.

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,

  • Masters to pay yearly for:
    • one, £2. 8s.
    • Two, £3. 2s. each.
    • Three, £3. 16s.
    • Four, £4. 7s.
    • Five, £4. 18s.
    • Six, £5. 3s.
    • Seven, £5. 5s.
    • Eight, £5. 12s.
    • Nine, £6. 2s.
    • Ten, £6. 13s.
    • Eleven and upwards, £7.13s.
  • Bachelors to pay annually additional for every man-servant, £2.
  • For every gardener, employed by persons chargeable to the above duties, or employed where the constant labour of one is not necessary, 10s.
  • For every rider or traveller, £3.; and where more than one, £5 each.
  • For every person (except apprentices under £20. premium) employed as clerk, book or office keeper, £2.; where more than one, £3. each.
  • For every shopman, warehouseman, or porter (except apprentices), £3.
  • For every waiter in any tavern, ale-house, eating-house, or lodging-house (being an eating-house), £2. 5s.
  • Every servant retained for husbandry, trade, or assisting as groom, &c. where not more than one horse is kept, 10s.
  • Every coachman, groom, &c. let to hire for any period less than one year, £2. 10s. To be paid by the person letting them out.
  • No servants to be paid for, if wholly employed in husbandry, manufactures, or trade.
  • Two parish apprentices to be allowed, unless wearing a livery.
  • Disabled officers on half-pay may keep one servant, duty free.
  • Every one to give in a list of all their servants in 14 days after notice given them, or forfeit £10. -The same to be done with respect to horses and carriages. --After the list is given in, they are to pay for their servants, &c, there specified, to April 5th following, whether they have them or not.

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.

  • --£100 and under £200, £2. --£200 and under £300, £5.
  • --£300 and under £450, £8. --£450 and under £600, £11.
  • --£600 and under £800, £15. --£800 and under £1,000, £22.
  • --£1,000 and under £l,500, £30. --£1,500 and under £2,000, £40.
  • --£2,000 and under £3,000, £50. --£3,000 and under £4,000, £60.
  • --£4,000 and under £5,000, £80. --£5,000 and under £6,000, £100.
  • --£6,000 and under £7,000, £120. --£7,000 and under. £8,000, £140.
  • --£8,000 and under £9,000, £160. --£9,000 and under £10,000, £180.
  • --£10,000 and under £12,00, £200. --£12,000 and under £14,000, £220.
  • --£14,000 and under £16,000, 250. --£16,000 and under £18,0001, £280.
  • --£18,000 and under £20,000, £3l0. --£20,000 and under £25,000, £350.
  • --£25,000 and under £30,000, £400. --£30,000 and under £35,000, £450.
  • --£35,000 and under £40,000, £525. --£40,000 and under £45,000, £600.
  • --£45,000 and under £50,000, £675. --£50,000 and under £60,000, £750.
  • --£60,000 and under £70,000, £900. --£70,000 and under £80,000, £1,050.
  • --£80,000 and under £90,000, £1,200. --£90,000 and under £100,000, £13,500
  • --£100,000 and under £120,000, £1,500. and advancing by a graduated scale to £1,000,000, on which sum the duty is £15,000.

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. Duty No. Duty No. Duty No. Duty No. Duty
  £. s. d.   £. s. d.   £. s. d.   £. s. d.   £. s. d.
1-6* 0 -6- 6 17 8 -14-0 28 17-19-0 39 27-4- 0 90to94 53-4- 6
Do** 0 -8- 0 18 9 -10-6 29 18-16-0 40-44 28-17-6 95 -99 55-9- 6
7 1 -0- 0 19 10-7- 6 30 19-12-6 45-49 31-13-6 100-109 58-17-0
8 1 -13-6 20 11-4- 6 31 20-9- 6 50-54 34-10-0 110-119 63-6- 6
9 2 -2- 0 21 12-1- 0 32 21-6- 6 55-59 37-6- 0 120-129 67-16-6
10 2 -16-0 22 12-18-0 33 22-3- 0 60-61 39-15-6 130-139 72-6- 0
11 3 -12-6 23 13-15-0 34 23-0- 0 65-69 42-0- 6 140-149 76-16-0
12 4 -9- 6 24 14-11-0 35 23-16-6 70-74 41-5- 0 150-159 81-5- 6
13 5 -6- 6 25 15-8- 6 36 24-13-6 75-79 46-10-0 160-169 85-15-6
14 6 -3- 6 26 16-5- 6 37 25-10-6 8O-84 48-15-0 170-179 90-5- 0
15 7 -0- 0 27 17-2- 0 38 26-7- 0 85-89 51-0- 0 180&up 93-2- 6
16 7 -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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