Assessments and Compo Duties for 1823, void. committed at any Time before or after the passing of this Act, for or in respect of or relating to any of the said Rates, Duties and Taxes in respect of Male Servants or other Male Persons, or in respect of Horses, Mares and Geldings, or Carriages or Dogs, or any Composition or Assessment relating to the same, as shall have been or shall be due or incurred and payable under the said Acts, or either of them, for or in respect of any Time or Term previous to the said Fifth Day of January One thousand eight hundred and twenty three; and all Suits and Proceedings for such Offences shall and may be proceeded on to Judgment and Execution to all Intents and Purposes as if the said Acts had not been repealed by this present Act. III. And be it further enacted, That any and every Assessment, Charge and Composition of or for the Rates, Duties and Taxes sitions for said in respect of Male Servants or other Male Persons, or in respect of Horses, Mares and Geldings, or of Carriages or Dogs, or any of them, which have been or shall or may be made in Ireland, and also any and every Act, Matter and Thing which have been or shall or may be done or performed by any Officer or other Person appointed by or acting under the Orders or Directions of the Commissioners of Inland Excise and Taxes in Ireland, in relation to the said Rates, Duties and Taxes hereby repealed, or any Composition for the same in respect of or relating to the Charging, Assessment or Payment of the said Rates, Duties and Taxes hereby repealed, or any of them, or any Part thereof, for the Year One thousand eight hundred and twenty three, or for any Period of Time subsequent to the Fifth Day of January One thousand eight hundred and twenty three, pursuant to the Regulations and Provisions of the said several recited Acts, or any of them, shall be and the same is and are hereby declared to be and become invalid and of no Effect, and shall not be put in Force or carried into Effect, but shall cease and determine, as if the said recited Acts had been repealed by any Act passed before the said Fifth Day of January One thousand eight hundred and twenty three; any thing in the said recited Acts or any of them to the contrary in anywise notwithstanding. 1G.4. c.lxxxiv. ' 57 G.3. c.34. САР. Х. An Act to rectify a Mistake in an Act, intituled An Act for WHEREAS by an Act passed in the First Year of the Reign of His present Majesty, intituled An Act for making and maintaining certain Roads and Bridges in the Counties of Lanark ' and Dumbarton, the Commissioners for the Issue of Exchequer Bills under Two several Acts of the Fifty seventh Year of the Reign of His late Majesty, intituled An Act to authorize the Issue of Exchequer Bills, and the Advance of Money out of the • Consolidated Fund, to a limited Amount, for the carrying on of • Public Works and Fisheries in the United Kingdom, and Employ 'ment ⚫ment of the Poor in Great Britain, in Manner therein mentioned, and An Act to amend an Act, made in the present Session of • Parliament, for authorizing the Issue of Exchequer Bills, and the Advance of Money for carrying on Public Works and Fisheries, and Employment of the Poor, were authorized and required to advance to the Commissioners of Highland Roads and Bridges, appointed by an Act of the Forty third Year of His late Ma 6 jesty, intituled An Act for granting to His Majesty the Sum of 43 G.S. c.80. Twenty thousand Pounds, to be issued and applied towards making Roads and Bridges in the Highlands of Scotland; and 'for enabling the Proprietors of Lands in Scotland to charge their Estates in Scotland with a Proportion of the Expence of making and keeping in Repair Roads and Bridges in the Highlands of Scotland; any Sum not exceeding Fifty one thousand four hundred and seventy five Pounds, to be applied to the 'making of certain Roads and Bridges in the aforesaid Counties ⚫ of Lanark and Dumbarton, in the Manner by the said first recited 'Act directed: And Whereas by the first recited Act, intituled An 1G. 4. c.lxxxiv. Act for making and maintaining certain Roads and Bridges in the Counties of Lanark and Dumbarton, it is enacted, that such Sums of Money which shall have been expended within Four'teen Months before the passing of this Act, upon the Expen'diture thereof being authenticated and vouched to the Satis'faction of the said Commissioners of Highland Roads and Bridges 'to have been properly made, shall be held and taken to be a Payment or Payments, pro tanto, of the One Third Part of the ⚫ estimated Expence of making the said Roads required to be • advanced by the said Trustees or other Persons for the Purposes of this Act; and upon the whole of such One Third Part being ⚫ completed or made up by the Advance or Deposit of the said • Trustees or otherwise, to the Satisfaction of the said last men⚫tioned Commissioners, such Commissioners may and shall advance and apply, towards the making or completing such Parts or Portions of the said Roads, for or on account of which such Sums shall have been advanced by the said Trustees and others, the other Two Third Parts of the estimated Expence of 'making the same; and further, that the Trustees of any District ⚫ of the said Roads in which any Sums of Money shall have been • advanced and expended as aforesaid, or in which such Trustees or any other Person shall have undertaken or subscribed for One Third Part of the Expence of making any Portion of the Roads of such District, or their Committees aforesaid, shall ' (after such Road or any Part thereof, made and completed as 'aforesaid, shall have been delivered over or given in charge by the said last mentioned Commissioners to such Trustees,) have the Superintendence and Management of such Districts and 'Portions of such Roads, and of the Tolls arising thereon; and ⚫ such Tolls shall always be applied by them as follows; namely, in the First Place, towards the Annual Maintenance and Repair of the Roads of such District, and the Expence of collecting the said Tolls and putting this Act into Execution; and in the Second Place, the Net Residue or Surplus of the said Tolls ⚫ shall be appropriated to the Payment, pari passu, of the Interest falling due upon the said Two Third Parts of the estimated Ex pence When Trustees should produce an Estimate of the Expence of completing the Roads, and deposit in the Bank One Third of such Expence, the Commissioners of Highland Roads and Bridges may apply that De posit, and also the other Two Thirds of the Expence. ་ pence of making the said Roads in such District to be advanced by the said Commissioners for the Issue of Exchequer Bills, and of the One Third Part of such estimated Expence to be advanced by the said Trustees or other Persons Creditors for such Third Part; and further, that if, by reason of the said Trustees or other Persons not advancing to the said Commis'sioners of Highland Roads and Bridges, or depositing as aforesaid the One Third Part of the estimated Expence of finishing any Part or Portion of the said Roads as aforesaid, any Part of the Monies arising by the said Exchequer Bills to be received by such Commissioners of Highland Roads and Bridges shall remain for a Time excceding Seven Years unappropriated and unapplied to the making or completing of the said Roads, such Money shall be, by the said Commissioners of Highland Roads and Bridges, repaid to the said Commissioners for the Issue of Exchequer Bills; whereby it appears to have been the true Intent and Meaning of the said Act, that for every Sum to be deposited or advanced in the Manner therein mentioned by the Trustees thereby appointed, equal to One Third Part of the estimated Expence of completing any Portion or Division of the 'said Roads thereby authorized to be made, the said Commis'sioners of Highland Roads and Bridges should apply towards the 'making or completing such Portion or Division of the said Roads a Sum equal to Two Third Parts of the said estimated Expence ; but in directing the Application of such Monies the said last ' mentioned Commissioners were, by a Mistake or Error in the Clause to that Effect, directed to apply a Sum equal to Two Thirds of the Amount so deposited, whereby the Intention of the Act would be utterly defeated, inasmuch as no more than 'One Third Part and Two Thirds of such Third Part of the 'estimated Expence would be provided for (that is, Five Parts in Nine), instead of One Third and Two Thirds, that is, the whole of such estimated Expence; and it is expedient and necessary that such Mistake or Error should be explained and rectified?' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the true Intent and Meaning of so much of the said first mentioned Act as is above specially recited and referred to, is and shall be and be held to have been, that when and as often as the said Trustees thereby appointed should or may produce to the said Commissioners of Highland Roads and Bridges, or their Agent or other Person authorized by them, an Estimate, made and signed and authenticated by the Surveyor or Engineer employed or to be employed by the said last mentioned Commissioners, of the Expence of completing any Portion of the said Roads thereby authorized to be made, and also deposit in the Bank there mentioned, in the Name of the said Commissioners, a Sum equal to One Third Part of the estimated Expence of such Portion or Division of the said Roads, or applicable to the general Expence to be incurred in carrying the said Act into Execution, the said last mentioned Commissioners should and shall from time to time draw and apply, towards the making or completing such Portion of the said Roads for for or on account of which such Deposit was or may be made, the Sum so deposited, and also a Suni equal to Two Third Parts of the Amount of such estimated Expence as aforesaid; any thing in the said first recited Act inconsistent herewith or to the contrary notwithstanding. II. And be it further enacted, That the said first recited Act, Proviso for and all and every the Clauses, Provisions, Conditions, Ex- 16.4. c.lxxxiv. ceptions, Powers, Authorities, Articles, Rules, Penalties, Forfeitures, Matters and Things therein contained, shall remain in full Force and Effect, except in so far as the said Act is by this Act explained or rectified. CAP. XI. An Act for repealing certain of the Duties of Assessed Taxes; for reducing certain other of the said Duties; and for relieving Persons who have compounded for the same. [19th March 1823.] WHEREAS by an Act passed in the Forty eighth Year of See c.45. §7. the Reign of His late Majesty King George the Third, and 10. post. <intituled An Act for repealing the Duties of Assessed Taxes, and granting new Duties in lieu thereof, and certain additional Duties to be consolidated therewith; and also for repealing the Stamp 48 G.3. c.55. Duties on Game Certificates, and granting new Duties in lieu thereof, to be placed under the Management of the Commissioners for the Affairs of Taxes, certain Duties were granted to His Majesty upon Houses, Windows, and Lights, as set forth in the Schedule to the said Act annexed, marked A: And Whereas a Duty of Six Shillings was also granted to His Majesty by the 'said Act, as set forth in the Schedule thereto annexed, marked C. No. 2, in respect of Gardeners, or Persons employed to work Schedule C. in any Garden under any Person chargeable to the Duties, No.2. mentioned in the Schedule to the said Act marked C. No. 1, and for every Gardener employed in any Garden where the 'constant Labour of one Person should not be necessary: And Whereas by another Act, passed in the Fiftieth Year of the Reign of His said late Majesty, intituled An Act for altering the 50 G.3. c.104. Amount of certain Duties of Assessed Taxes, granted by an Act 'passed in the Forty eighth Year of His present Majesty's Reign; and for granting to His Majesty certain other Duties of Assessed Taxes on the Articles therein mentioned, a Duty of Six Shillings was also granted to His Majesty for every Gardener who should have contracted for the keeping of any Garden, where the con• stant Labour of one Person should not be necessary: And Whereas by another Act passed in the Fifty second Year of the • Reign of His said late Majesty, intituled An Act for granting to 52 G.3. c.93. His Majesty certain new and additional Duties of Assessed Taxes, Schedule C. and for consolidating the same with the former Duties of Assessed No.2. • Taxes, a new and additional Duty of Four Shillings was granted to His Majesty upon each and every of the said Persons so employed as Gardeners, and as also described and set forth in the Schedule to the said last mentioned Act annexed, marked C. No. 2: And Whereas certain other Duties of Six Shillings and Four 48 G.3. c.55. Schedule D. No.4. 50G.S. c.104. 52G.3. c.93. 48G.3. c.55. Schedule F. 52G.3. c.93. 56G.3. c.66. $ 2. 1 & 2 G. 4. c.110. § 5. From April 5, 1823, in England and Wales, and from May 24, 1823, in ' Four Shillings respectively were also granted to His Majesty by the said Acts passed in the Forty eighth and Fifty second Years 'aforesaid, as set forth in the said respective Schedules thereof, 'marked C. No. 3, in respect of Male Servants and Male Persons • bona fide retained for the Purposes of Husbandry, Manufacture, or Trade, by which the Master or Mistress described and chargeable with the Duties as therein mentioned should gain a Livelihood, at any Time employed in any Domestic Capacity, or in any of the Capacities in Schedule C. No. 1. of the said Acts last ' mentioned, or as a Groom, Stable Boy, or Helper in the Stables, " in Manner in the said Schedule C. No. 3. also described: And Whereas by the said Acts passed in the Forty eighth and Fiftieth Years aforesaid, certain Duties of One Pound Six Shillings and Sixpence were granted to His Majesty for every Carriage called a Taxed Cart, constructed, built, and used in the Manner in the said Acts particularly described, and certain additional Duties of Two Shillings and Sixpence in respect of such Taxed Carts were also granted to His Majesty by the said Acts passed in the Fifty second Year aforesaid: And Whereas by the said Acts passed in the Forty eighth and Fifty second Years aforesaid, certain Duties of Two Shillings and Ten Pence, ' and of Two Pence respectively, set forth in the Schedules to the said Acts annexed, marked F. No. 2, were granted to His Majesty in respect of Husbandry, Horses, Mares, Geldings or Mules, kept by the Occupiers of small Farms or Estates in the said Schedule described, such Occupiers making also a 'Livelihood therefrom, and a Profit by any Trade or employ'ment as therein also described: And Whereas by another Act passed in the Fifty sixth Year of the Reign of His said late Majesty, intituled An Act for reducing the Duties payable on Horses used for the Purposes therein mentioned, for Two Years, and for repealing the Acts granting Allowances in respect of Children, a Duty of Three Shillings was granted to His Majesty for a Period therein limited, in respect of any Horse, Mare, or Gelding kept by any Occupier of a Farm under Fifty Pounds per Annum, and making a Livelihood principally thereby, and a Profit by any Trade or Employment in the Manner in the said "Act described; and such last mentioned Duty was made perpetual by a subsequent Act passed in the First and Second Years of the Reign of His present Majesty King George the Fourth, intituled An Act for repealing the Duties on Husbandry 'Horses, and to make perpetual several Acts for reducing the 'Duties on certain Horses and Mules: And Whereas it is expedient finally to determine certain of the said Duties on Windows or Lights, now payable in respect of Shops or Warehouses being Part of Dwelling Houses occupied by Persons in Trade, and the Whole of the said other Duties hereinbefore 'described: Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Fifth Day of April One thousand eight hundred and twenty three, in that part of Great Britain called England, Wales and the Town of Berwick upon Tweed; and from and after |