Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1866-1867

40
PROPERTY AND INCOME TAX.
gardener, parkkeeper, gamekeeper, huntsman, or
whipper-in, - - - - -£110
Under eighteen years, - - - 10 6
Under-gardener, - - - -0106
Under-gamekeeper, - - - - 10 6
N.B. — The said duties shall extend to every male
person employed in any of the capacities aforesaid,
and not being a servant to his emploj'er, if such
employer shall be chargeable to the duty by this
act imposed on a servant or carriage, or for more
than one horse.
Tavern-waiters above eighteen years of
age, - - - - - - £1 1
Under eighteen, - - - -0106
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 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 any race horse.
V.— 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 ; 22 and 23 Vict. c. 18 ; 23 Vict. c. 14;
24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22; 26 and 27 Vict. c. 33 ; 27 Vict. c. 18; 28 Vict. c. 30.]
Schedule A. — {Real Property.) On each 20s. of
annual value of lands, tenements, and heritages, in
respect of the property, - 4d.
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, ------ i£d.
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, - - - - - 4d.
Scheduled. — {Trades and Professions.) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or voca-
tions, or from personal or other properly not in-
cluded in Schedules A, B, C, orE, - - 4d.
Schedule E. — {Public Salaries.) On each 20s. of
annual amount of salaries, pensions, or annuities,
paid out of the public revenue, or for public offices
or employments, - - - - - 4d.
Exemptions and A batement. — Persons whose incomes
are less than £100 a year are exempted. Persons
whose incomes amount to £100 a year, but to less
than £200 a year, are entitled to an abatement
equal to the duties upon £60 of their income.
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 claim-
ant'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. e. 110 ; or
of any annual payment made under Act of Parlia-
ment to a widows' or children's fund.
By the Act 19 and 20 Vict. c. 80, landlords in Scot-
land are entitled to relief (either by abatement or
by repayment) from any amount of Income 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 landlords in England.