Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1856-1857

PROPERTY AND INCOME TAX.
21
Horses kept solely for drawing licensed hackney
carriages.
Sorses kept for sale by assessed horse dealers, and
not otherwise used.
Persons keeping horses or mules bona fide for the
purpose of husbandry, and occasionally using them
for drawing burdens, not chargeable with the duty
of 10s. 6d. for more than two of such horses or
mules kept on any one farm, or at any one parish
or place, provided such horses or mules are not
employed in any purpose of trade, or in drawing
for hire, or in drawing any carriage chargeable
with duty.
parm-horses or mules occasionally used for drawing
burdens, or let for drawing, for hire or profit, if
not used for drawing any carriage chargeable with
duty.
foKSEDEALEUS. — Evcrj' person exercis-
; the business .. - 13 15
fixemptions. — Persons who sell only horses bred by
themselves, or kept as farming stock at least three
months.
ousE Duty.
On each inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-house
by a tenant or farm-servant, or in which articles
are exposed for sale, a duty of 6d. per pound ; all
others, 9d.
[alk-Skuvants.
For each male servant, eighteen years or upwards,
in the capacity of maitre d'hotel, house-steward,
master of the horse, groom of the chamber, valet
de chambre, butler, under-butler, clerk of the
kitchen, confectioner, cook, house-porter, footman,
running-footman, coachman, groom, postilion,
stable-boy, or helper in the stables of the master,
gardener, park-keeper, gamekeeper, huntsman, or
■whipper-in 110
Under eighteen years 10 6
LJnder-gardener 0106
Under gamekeeper 10 6
N.B. — The above duties are payable for every
ale employed as above, and not being a servant to
is employer, if the employer shall otherwise be
largeable with the foregoing duties on a servant or
irriage, or for more than one horse.
Tavern-waiters above eighteen years of
age "... 1 1
Under eighteen 0106
Exemptions. — Anj' male servant under the age of
twenty-one, being the son or grandson of the
employer, and a member of his household.
Male servant employed by any licensed victualler
to carry out liquor to customers, although occa-
sionally required to wait on guests, provided one
onl\' is kept.
Male servant employed as an hostler or helper iu
the stables of any licensed innkeeper.
Male servant employed as groom or stable-boy by
anj' livery stable-keeper, horse-dealer, or pers<]U
licensed to let horses for hire, or to keep and use
an^' stage or hacknej- carriage ; also male servant
employed by such licensed person to diive any
licensed stage or hackney carriage, or carriage and
horse let to hire for less than twenty-eight days.
Male servant employed by stable-keeper for taking
care of and training anj' race-horse.
PROPERTY AND INCOME TAX.
[Acts 5 and 6 Vict. c. 35 ; 14 and 15 Vict. c. 12 ,
16 and 17 Vict. cap. 34 ; 17 and 18 Vict. c. It)
and 24 ; 18 and 19 Vict. c. 20.]
Schedule A. — (Renl Property.) On each 20s. of
annual value of lands, tenements, and herit:ii;es,
in respect of the property, where the yearly income
of the proprietor from every source amounts to
£150 or more Is. 4d.
. . . . Where such annual income amounts ti)
£100 and to less than £150 llAd.
Schedule B. — {Occupancy of Real Property.') On
each 20s. of annual value of lands, tenements, and
heritages (other than a dwelling-house separate
from a farm), in Scotland, in respect of the occu-
pancy 55 d
Schedule C. — {Public Ftmds.) On each 20s. of
annual amount of profits from interest, annuities;,
dividends, and shares of annuities, paj-able out of
the public revenue, where the annual income of
the recipient is £150 or more . . . .Is. 4d.
Schedule C. — V/here such annual income is £100,
and less than £150 lljd.
Schedule D. — (Trades and Professions.*) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or vocations,
or from personal or other property not included in
Schedules A, B, C, or E, where the yearly income
of the part}' from everj' source amounts to £150
or more Is. 4d.
Schedule D. — AVhere such yearly income is £100,
and less than £150 llJ-d.
Schedule 'E.— {Public Salaries.*) On each 20s. of
annual amount of salaries, pensions, or annuities,
paid out of the public revenue, where the yearly
income of the party from every source amounts to
£150 or more Is. iA.
. . , Where such yearly income is £100, and
less than £150 ll^d.
* Deduction is allowed, Tvlien claimed, under schedule D and E, of any annual premium (not exceeding one-sixth
jart of the claimant's income from every source) paid for insurance, or deferred annuity, on the claimant's own or his
vife's life, to any Insurance Company in existence on 1st November, 1844, or registered pursuant to Act7 and 8 Vict.
110 ; or of any annual iiayment made under Act of Parliament to a widow's or children's fund.
l S^ARIg S. J