Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1860-1861

PROPERTY AND INCOME TAX.
25
Horses kept solely for drawing licensed hackney
carriages.
Horses kept for sale by assessed horse dealers, and
not otherwise used.
Persons keeping horses and mules honafide for the
purpose of husbandry, and occasionally using them
for drawing burdens, not chargeablewith 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.
Farm-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.
HoKSEDEALERs. — Evcrj' person exercis-
ing the business . . . £13 15
Exemptions. — Persons who sell only horses bred by
themselves, or kept as farming stock at least three
months.
House 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.
Male Servants.
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, postillion,
stable-boy, or helper in the stables of the master,
gardener, park-keeper, gamekeeper, huntsman, or
whipper-in . . . . £110
Under eighteen years . . , .0106
Under-gardener . . . . . 10 6
Under- gamekeeper . . . . 10 6
N.B. — The above duties are payable for every
male employed as above, and not being a servant to
his employer, if the employer shall otherwise be
chargeable with the foregoing duties on a servant or
carriage, or for more than one horse.
Tavern waiters above eighteen years of
age, £110
Under eighteen 10 6
Exemptions. — Any 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
only is kept.
Male servant employed as an hostler or helper in
the stables of any licensed innkeeper.
Male servant employed as groom or stable-boy by
any livery stable-keeper, horse-dealer, or person
licensed to let horses for hire, or to keep and use
any stage or hackney carriage; also male servant
employed by such licensed person to drive anv
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 any race-horse.
PROPERTY AND INCOME TAX.
[Acts 5 and 6 Vict. c. 35 ; 14 and 15 Vict. c. 12 ;
16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and
c. 24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c.
80 ; 20 Vict. c. 6.]
Schedule A. — (Real Property.') On each 20s. of
annual value of lands, tenements, and heritages,
in respect of the property.i where the j'early in-
come of the proprietor from every source amounts
to £100 or more ^. . . . lOd.
Schedule B. — {Occupancy of Real Property.) On
each 20s. of annual value of lands, tenements,
and heritages (other than a dwelling-house sepa-
rate from a farm), in Scotland., in respect of the
occupancy ...... Ifd.
Schedule C. — (Public Funds.) On each 20s. of
annual amount of profits from interest, annuities,
dividends, and shares of annuities, payable out of
the public revenue, where the annual income of
the recipient is £100 or more . . lOd.
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 party from every source
amounts to £100 or more, . . lOd.
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
£100 or more, .... lOd.
Deductions. — Deduction is allowed, when claimed,
of any annual premium (not exceeding one-sixth
part of the claimant's income from every source)
paid for insurance or deferred annuity, on the
claimant's own or his wife's life, to any Insurance
Company in existence on 1st November, 1844, or
registered pursuant to Act 7 and 8 Vict. c. 110 ;
or of any annual payment made under Act of
Parliament to a widow's or children's fund.
By the Act 19 and 20 Vict. c. 80, landlords in
Scotland are entitled to relief (either by abate-
ment or by repayment) from any amount of In-
come Tax which may be assessed upon them in
respect of the annual value of such rates, taxes,
assessments, and public burdens, as may be
charged upon them, and not charged upon land-
lords in England.
B