

  This out of copyright material has been transcribed by Colin Hinson,
  who has provided the transcription to the UK & Ireland Genealogical
  Information Service on condition that any further copying and
  distribution of the transcription is allowed only for non-commercial
  purposes, and includes this statement in its entirety. This material
  was taken from the "History, Directory & Gazetteer, of the County of
  York, by Edward Baines (1823), and any references to, or quotations
  from this material, should at least give credit to the original author.



          ABSTRACT OF THE PRINCIPAL TAX ACTS


ARMORIAL BEARINGS.   Any person keeping a coach or other carriage, and
using or wearing any armorial bearing, to pay annually L2-8s. Any person
not keeping a coach, &c. but liable to the house and window duty, to pay
annually L1-4s. and every other description of persons 12s. annually.

CARRIAGES. -Class I. --Four wheels, for pleasure, pay yearly:

          L. s. d.             L. s. d.
 For 1,  12  0  0     For 6,  98  8  0
     2,  26  0  0         7,  119 0  0
     3,  42  0  0         8,  123 16 0
     4,  60  0  0         (9, & upwards,
     5,  78 15  0         (   163  7 0

Every additional body used on the same carriage the further sum of L6. 6s.

Class II. --Carriages drawn by one horse, with less than four wheels (taxed
carts excepted) L6. 10s -If drawn by two or more horses, L9 -And every
additional body used on the same carriage, L3. 3s.

Class III. -Carriages let to hire for less than one year L9. 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, L10. 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, L12. 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 L15. -L1. 9s. yearly. If such carriage be
built with springs, or have stuffed seat, and the original cost not more
than L21. --L2. 15s. yearly. Taxed Carts used by persons assessed to the
duty on carriages, L6. 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, L1. 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, L1. 2s. 6d. --with two wheels,
11s. 3d.
   Persons making a livelihood solely by a farm, or trade, and clergymen
not having an income of L100 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 L5.

DOGS. --For every greyhound kept by any person, whether his property or
not, L1.  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 L36.

GAME.  --Every deputed gamekeeper must take a certificate from the clerk
of the peace, and pay annually L1. 5s. --Every other person, L3. 13s. --Fee
for the certificate, 1s.
  --Any person killing game without a certificate, forfeits L20. --Persons
refusing to show their certificates, or to tell their names and places of
abode to a person having a certificate, forfeit L50.
   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 L1. 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 L100. (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.     L. s. d.      No.  L. 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, L1 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 L2-17s-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, L25. yearly; and in any other
part of England, Wales, or Berwick upon Tweed, L12. 10s.

HOUSES of L5 and under L20 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 L10 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, L2. 8s.  -Two, L3. 2s. each.
-Three, L3. 16s.  -Four, L4. 7s.  -Five, L4. 18s.  -Six, L5. 3s.  -Seven, L5.
5s.  -Eight, L5. 12s.  -Nine, L6. 2s.  -Ten, L6. 13s. -Eleven and upwards,
L7.13s.
   Bachelors to pay annually additional for every man-servant, L2.
   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, L3.; and where more than one, L5 each.
   For every person (except apprentices under L20. premium) employed as
clerk, book or office keeper, L2.; where more than one, L3. each.
   For every shopman, warehouseman, or porter (except apprentices), L3.
   For every waiter in any tavern, ale-house, eating-house, or lodging-house
(being an eating-house), L2. 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, L2. 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 L10.  -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 L20.

WILLS (Probate of) and LETTERS OF ADMINISTRATION.  -Estates, or other
property, above L20 and under L100 on a 10s. stamp.
--L100 and under L200, L2.   --L200 and under L300, L5.
--L300 and under L450, L8.   --L450 and under L600, L11.
--L600 and under L800, L15.  --L800 and under L1,000, L22.
--L1,000 and under Ll,500, L30.  --L1,500 and under L2,000, L40.
--L2,000 and under L3,000, L50.  --L3,000 and under L4,000, L60.
--L4,000 and under L5,000, L80.  --L5,000 and under L6,000, L100.
--L6,000 and under L7,000, L120. --L7,000 and under. L8,000, L140.
--L8,000 and under L9,000, L160.  --L9,000 and under L10,000, L180.
--L1O,000 and under L12,00, L200. --L12,000 and under L14,000, L220.
--L14,000 and under L16,000, 250.  --L16,000 and under L18,0001, L280.
--L18,000 and under L20,000, L3l0.  --L20,000 and under L25,000, L350.
--L25,000 and under L30,000, L400.  --L30,000 and under L35,000, L450.
--L35,000 and under L40,000, L525.  --L40,000 and under L45,000, L600.
--L45,000 and under L50,000, L675.  --L50,000 and under L60,000, L750.
--L60,000 and under L70,000, L900.  --L70,000 and under L80,000, L1,050.
--L80,000 and under L90,000, L1,200.  --L90,000 and under L100,000, L13,500
--L100,000 and under L120,000, L1,500.  and advancing by a graduated scale to
L1,000,000, on which sum the duty is L15,000.
   To be proved six months after the demise of the testator, under the
penalty of L50. -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
      L. s. d.       L. s. d.       L. s. d.          L. s. d.          L. s. d.
1-6*  0  6  6    17  8  14 0    28  17 19 0    39     27 4  0   90 -94  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 L5 a year
** if of L5 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 L40 is entitled to an allowance of L4 per cent, on such
assessment for every child above two.

------------------------- End of transcription----------------------------

[NB: The text above has been reformatted by Rosemary Lockie, 30 Mar 1996,
to make it more convenient for printing and/or viewing.  In addition, the
pound symbol represented in Colin's text as Hi-Ascii character 163, ,
has been replaced with an upper case 'L', with a view to making the text
more readable across different platforms.

No other textual changes were made.  This text is made available on
FidoNet with Colin's permission]
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