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Help and advice for Taxes in force in 1837

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Taxes in force in 1837

Extract from:

The history, gazetteer, and directory, of the West-Riding of Yorkshire,
with the City of York and Port of Hull.

By William White (printed 1837).

Assessed Taxes As They At Present Exist

DUTIES ON HORSES

Horses for Riding or Drawing Carriages
No Each Horse No Each Horse
  £ s. d.   £ s. d.
1 £1 8 9 11 £3 3 6
2 2 7 3 12 3 3 6
3 2 12 3 13 3 3 9
4 2 15 0 14 3 3 9
5 2 15 9 15 3 3 9
6 2 18 0 16 3 3 9
7 2 19 9 17 3 4 0
8 2 19 9 18 3 4 6
9 3 0 9 19 3 5 0
10 3 3 6 20 3 6 0
  £ s. d.
Horses let to hire without Post Duty, each 1 8 9
Race Horses, each 3 10 0
Horses ridden by Butchers, in their trade, each 1 8 9
Where two only are kept, the second at 0 10 6
Horse for riding & not exceeding the height of 13 hands, each 1 1 0
Other Horses, 13 hands & Mules, each 0 10 6

Clergymen & Dissenting Ministers, whose incomes are under £120. A year, are exempt from duty for one riding horse, "if only one be kept, and it be not used in drawing a taxable carriage."

Persons occupying farms under the value of £500. a year, may keep one riding horse free of duty, if only one be kept; but every such person must gain is livelihood principally by farming, and not derive an income from any other source exceeding £100 a year.

Horses used by market gardeners, solely in their business, are exempt from duty.

Husbandry horses, occasionally used in drawing burdens, or occasionally used or let for drawing for hire or profit, are exempt, if not used for drawing any carriage chargeable with duty.

Licensed postmasters are allowed to use their post-horses in husbandry, and in drawing manure, fodder, or fuel, free from duty.

Persons are exempt for one horse ridden by bailiffs, shepherds, or herdsmen.


DUTIES ON LEGACIES

Of the value of £20 or upwards, out of Personal Estate, or charged upon Real Estate, &c.; and upon every share of Residue.

To a child or parent, or any lineal descendant or ancestor of the deceased 1per cent - To a brother or sister, or their descendants, 3 per cent - To an uncle or aunt, or their descendants 5 per cent - To a great uncle or aunt, or their descendants 6 per cent - To any other relation, or stranger in blood, 10 per cent - Legacy to husband, or wife, exempt.

If the deceased died prior to the 5th April, 1805, the duty only attaches on Personal Estates, and by a lower scale.


DUTIES ON MALE SERVANTS

Rate per servant
No At per Servant Bachelors' ditto
1 £1 4 0* £ 2 4 0
2 1 11 0 2 11 0
3 1 18 0 2 18 0
4 2 3 6 3 3 6
5 2 9 0 3 9 0
6 2 11 6 3 11 6
7 2 12 6 3 12 6
8 2 16 0 3 16 0
9 3 1 0 4 1 0
10 3 6 6 4 6 6
11 3 16 6 4 16 6
All above 11 at the rates last mentioned.

* This rate of Duty (£1. 4s) is payable for every male person employed in any of the capacities. Sch. C, No. 1., and not being a servant to this employer, if the employer shall otherwise be chargeable to the above duties on servants, or for any carriage, or for more than one horse kept for riding, or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed.

The taxes on travellers, clerks, shopmen, &c,. are repealed.

Waiters in Taverns, &c., £1 10s each.
Male servants as above described, each being under the age of 21, and the son of the employer are exempt form duty.

Coachmen, &c. let on job, £1 5s each.
This duty is extended to coachmen kept for the purpose of driving any public stage coach or carriage, and to persons employed as guards to such stage coach or carriage.

Male servants under 18years of age, employed in any of the capacities, Sch. C. Nos. 1, 3, and 4, by persons residing in the parishes in which such servants have a legal settlement, are exempt from duty.

Roman Catholic clergymen are exempt from the additional duty chargeable on bachelors.


DUTIES ON CARRIAGES WITH
FOUR WHEELS OR MORE

  Per carriage 4-wheeled
  4 wheels, for Post Chaises
No private use  
1 £6 0 0 £5 5 0
2 6 10 0 each; but if drawn
3 7 0 0 by one horse only
4 7 10 0 £4 10 0
5 7 17 6      
6 8 4 0      
7 8 10 0      
8 8 18 0      
9 9 1 6      

For every additional body, £3 3s
Carriages let by coach makers, without horses, £6.
By 1 William IV. C. 35, for every carriage with four wheels, each being of less diameter than 30 inches, where the same shall be drawn by a pony or ponies, mule or mules, exceeding 12 hands, and not exceeding thirteen hands in height, per annum, £3 5s; (If with less than four wheels, and the ponies, &c., not exceeding 12 hands high, and not let for hire, it is exempt.) For every carriage with four wheels, drawn by one horse, mare, gelding, or mule, and no more, per annum, £4 10s.


DUTIES ON CARIAGES WITH TWO WHEELS

Carriages with 2 wheels, ea. £3 5s 0d.
Do. Drawn by two or more Horses of Mules £4 10s 0d
For every additional Body used on the same Carriage £1 11s 6d.

Exemption - By 6th & 7th Wm IV cap., 65 , sec, 2 and 3, carriages of any construction, if the price or value has never exceeded £21, and if marked with the name, address, and occupation of the owner, in the manner prescribed by the above statute, are exempted from duty, provided they are kept for party's own use, and not let out to hire. If a carriage be hired for the conveyance of prisoners or paupers only, such hiring does not render it liable to duty, whether it have two or four wheels.


STAMPS
Receipts

  s d
If £5 and under £10 0 3
£10........£20 0 6
£20........£50 1 0
£50.......£100 1 6
£100......£200 2 6
£220......£300 4 0
£300......£500 5 0
£500.....£1000 7 6
£1000 and upwards 10 0

For any sum expressed "in full of all demands" 10s
Penalty for giving receipts without a stamp £10 under £100 and £20 above that sum.


Probates of Wills, and Letters of Administration

WITH A WILL   WITHOUT A WILL
Above the
value of
and under        
£ £ £   £ s
20 50 ..   0 10
50 100 ..   1  
100 200 2   3  
200 300 5   8  
300 450 8   11  
450 600 11   15  
800 1000 22   22  
1000 1500 30   45  
1500 2000 40   60  
2000 3000 50   75  
3000 4000 60   90  
4000 5000 80   120  

The scale continues to increase up to £1,000,000


Appraisements

  s. d.
Not exceeding £50 2 6
Above 50 not exceeding 100 5 0
Above 100 not exceeding 200 10 0
Above 200 not exceeding 500 15 0
Above 500 --- 20 0

Apprentices' Indentures

When the Premium is   £. s. d.
If Under £30 1 0 0
If £30 and under £50 2 0 0
  50 and under 100 3 0 0
  100 and under 200 6 0 0
  200 and under 300 12 0 0

The scale increases to £1000. and upwards. If no Premium £1 or £1. 15s. If more than 1080 words.


Agreement

Of the value of £20. and upwards, containing only 1080 words, £1. 15s.; and for every further 1080 words, £1. 5s.


ASSESSED TAXES

DUTIES ON WINDOWS

No of
Windows
Duty per house
per year
No of
Windows
Duty per house
per year
  £ s d     £ s d
8 0 16 6   35 11 18 3
9 1 1 0   36 12 6 9
10 1 8 0   37 12 15 3
11 1 16 3   38 13 3 6
12 2 4 9   39 13 12 0
13 2 13 3 40 44 14 8 9
14 3 1 9 45 49 15 16 9
15 3 10 0 50 54 17 5 0
16 3 18 6 55 59 18 13 0
17 4 7 0 60 64 19 17 9
18 4 15 3 65 69 21 0 3
19 5 3 9 70 74 22 2 6
20 5 12 3 75 79 23 5 0
21 6 0 6 80 84 24 7 6
22 6 9 0 85 89 25 10 0
23 6 17 6 90 94 26 12 3
24 7 5 9 95 99 27 14 9
25 7 14 3 100 109 29 8 6
26 8 2 9 110 119 31 13 3
27 8 11 0 120 129 33 18 3
28 8 19 6 130 139 36 3 0
29 9 8 0 140 149 38 8 0
30 9 16 3 150 159 40 12 9
31 10 4 9 160 169 42 17 9
32 10 13 3 170 179 45 2 6
        180 upward   46 11 3

Farm houses belonging to Farms under £200. a year are exempt from window duty.


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


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