§ Considered in Committee.
§ (In the Committee.)
§
Resolved, That, towards raising the Supply granted to Her Majesty, in addition to the Duties of Income Tax to be granted in conformity with the Resolution of the twenty-fourth day of April last, there shall be charged, collected, and paid for the year which commenced on the sixth day of April, one thousand eight hundred and eighty-two, in respect of all Property, Profits, and Gains mentioned or de-scribed as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, the following Duties of Income Tax (that is to say):
For every Twenty Shillings of the annual value or amount of Property, Profits, and Gains chargeable under Schedules (A), (C), (D), or (E) of the said Act, the Duty of One Penny Halfpenny;
And for every Twenty Shillings of the annual value of the occupation of Lands, Tenements, Hereditaments, and Heri-
1821
tages chargeable under Schedule (B) of the said Act,—
In England, the Duty of Three Farthings;
In Scotland and Ireland respectively, the Duty of Five-eighths of a Penny;
Provided always, That whore any Dividends, Interest, or other annual Profits or Gains are duo or payable, half-yearly or quarterly, in the course of the said year, the first half-yearly payment, and the first two quarterly payments shall be deemed to have been or to be chargeable with the Duty of Five Pence, and the other half-yearly payment and the two other quarterly payments shall be deemed to be chargeable with the Duty of Eight Pence.
§ Resolution to be reported To-morrow;
§ Committee to sit again To-morrow.