A.D. 1803.

17 Geo. 3. c. 39 (supra), 18 Geo. 3. c. 26 (supra), 24 Geo. 3. Sess. 2. c. 38, 25 Geo. 3. c. 43 (supra), 32 Geo. 3. c. 2 (supra), and 42 Geo. 3. c. 34. Rule VIII of Schedule (A) (House and Window Tax) is verbatim the same as Rule VIII of Schedule (A) in 48 Geo. 3. c. 55 (infra), except that in this Act the rate for chambers or apartments with not more than seven windows is three shillings per window. Rule IV of Schedule (B) (Inhabited House Duty) and the second paragraph of Exemption I to Schedule (C) (Duty on Male Servants) are verbatim the same as Rule IV of Schedule (B) and Exemption II to Schedule (C) of 48 Geo. 3. c. 55.]

44° GEO. III. CAP. XCVIII.

A. D. 1804. An Act to repeal the several Duties under the Commissioners for managing the Duties upon stamped Vellum, Parchment, and Paper, in Great Britain, and to grant new and additional Duties in lieu thereof.1 [28th July 1804.]

2

[Section I repeals from and after the 10th of October, 1804, all the duties under the care of the Commissioners for managing the duties upon stamped vellum, parchment, and paper; and section 2 grants from the same date the duties mentioned in Schedules (A.) and (B.) and allows the allowances and drawbacks described in Schedule (C).]

1 The duties imposed by this Act were repealed and other duties substituted by 48 Geo. 3. c. 149 (infra).

2 For previous duties on matriculations and degrees see (supra) 5 & 6 W. & M. c. 21, 6 & 7 W. & M. c. 12, 9 Will. 3 [9 & 10., Ruff.] c. 25, 23 Geo. 3. c. 58, and 37 Geo. 3. c. 90; and for previous stamp duties on ale licences see (supra) 9 Ann. c. 16 [c. 23., Ruff.].

A. D. 1804.

Schedule (C.)

ALLOWANCES AND DRAWBACKS.

ALLOWANCES.

To the Two Universities of Oxford and Cambridge respectively, the annual Sum of £500 each.1

44° GEO. III. Cap. 70.2

An Act to continue the Term, and alter and enlarge
the Powers of several Acts, passed for repairing
the Road from Cambridge to Ely, and from Ely
to Littleport, and from Littleport to Checquer
Corner in Downham, in the several Counties of
Cambridge and Norfolk, and other Roads in the
said Acts mentioned; and for more effectually
amending, improving, and keeping in Repair,
certain other Roads.
[29th June 1804.]

[Sections 1, 6, 7 alter the South District established by
10 Geo. 3. c. 97 (supra) by excluding therefrom so
much of the road from George Farrin's House in Wil-
burton to Mepal as leads through Grunty Fen, and so
much as leads from the Guide Post on Stretham
Common to George Farrin's House, and including the
road from the North end of Short Lane, Stretham
by Wilburton, Hop Row, Haddenham End Highway,
Staple Leys and Ballam Baulk to the turnpike road
from Ely to Mepal.

Section 2 adds to the trustees for the South District the persons holding the following positions for the time being, namely the Knights of the Shire for the County

of Cambridge, the Representatives in Parliament of A. D. 1804.
the University and Town of Cambridge, the Dean,
Archdeacon, Prebendaries, and Chancellor of the
Cathedral Church of Ely, the Lords of the Manors,
and Rectors, Vicars, and Perpetual Curates of the
Parishes through which any of the roads do and shall
pass, now and for the time being.

Section 3 adds to the trustees of the North District the
Dean, Archdeacon, Prebendaries, and Chancellor of the
Cathedral Church of Ely now and for the time being,
and the Rectors, Vicars, and Perpetual Curates of the
parishes through which any of the roads do or shall
pass, now and for the time being.

Section 83 declares the Act to be a public Act.
Section 84 provides that the recited Acts, 3 Geo. 3. c. 36
(supra), 5 Geo. 3. c. 79, 10 Geo. 3. c. 97 (supra), and this
Act shall continue for the Term of twenty-one years
from the passing of this Act and from thence to the
end of the then next Session of Parliament.1]

45° GEO. III. CAP. XV.

An Act for granting to His Majesty additional a. D. 1805. Duties in Great Britain, on the Amount of Assessments to be charged on the Profits arising from Property, Professions, Trades, and Offices. [18th March 1805.]

[The Act grants an additional tax of one-fourth of the amount granted by 43 Geo. 3. c. 122 (supra), to be levied under the same regulations.]

IV. And whereas in the said recited Act it is enacted, Profits of that the Amount of Rents belonging to any Hospital or vested in

1 This Act was repealed by 5 Geo. 4. c. lx. (passed on the 17th of May, 1824), which established three sets of trustees for the management of the roads, none including any ex officio representatives of the University or Colleges.

Premises

Trustees

for charit

able Pur

poses

A. D. 1805. Alms House shall be exempt from the Duties charged in Schedule (A.), be it enacted, That the Amount of the Rents and Profits of Messuages, Lands, Tenements, or Hereditaments vested in Trustees for charitable Purposes exempted from Duty. only, on Proof before the respective Commissioners, of the due Application of the said Rents and Profits to charitable Purposes only, and in so far as the same shall be applied to charitable Purposes only, shall be in like Manner exempt from the Duties imposed by this Act.

Repairs of Chancels, etc.

45° GEO. III. CAP. XLIX.

An Act to repeal certain Parts of an Act, made in the Forty-third Year of His present Majesty, for granting a Contribution on the Profits arising from Property, Professions, Trades, and Offices; and to consolidate, and render more effectual, the Provisions for collecting the said Duties.

[5th June 1805.] [Section I recites the duties imposed by 43 Geo. 3. c. 122 (supra), and substitutes for any year commencing after the 5th of April, 1805, the regulations following for those contained in the recited Act.]

SCHEDULE (A.)1

No. IV. Particular Deductions from Schedule (A.)

Fourth. For Repairs of Collegiate Churches and Chapels, and Chancels of Churches, by any Ecclesiastical Body, Rector, Vicar, or other Person bound to repair the same, on an Average of Twenty-one Years preceding as aforesaid, or as nearly thereto as can be produced : 2 1 Schedule (A.) follows s. 37 of the Act.

2 The corresponding deduction No. 4 in 43 Geo. 3. c. 122 (supra) had been confined to repairs of Chancels of Churches by any Rector, Vicar, or other Person bound to repair the same. The corresponding deductions in 46 Geo. 3. c. 65 (infra), and in 5 & 6 Vict. c. 35 (infra) expressly include chapels of colleges and halls in the Universities.