Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1897-1898

118
PUBLIC CONVEYANCES.
or from personal or other property not included in
Schedules A, B, C, or E, - - - - 8d.
Schedule E. — (Public Salaries.') On each 20s. of
annual amount of salaries, pensions, or annuities,
paid out of the puhlic revenue, or for public offices
or employments, _ _ - - - 8d.
Exemption and Abatement. — Persons whose whole
incomes from every source do not exceed £160 a year
are exempted. Persons whose incomes exceed j£160
a year, but do not exceed £400 a year, are entitled
to an abatement equal to the duty upon £160 of
their income; and if income exceeds £400 and does
not exceed £500, the abatement is equal to the duty
on £100 of 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 defen-ed annuity, on the claimants'
own or his wife's life, to any insurance company in
existence on 1st November, 1844, or registered pur-
suant to Act 7 and 8 Vict. c. 110 ; or of any annual
payment made under Act of Parliament to a widows'
or children's fund.
By 41 Vict. c. 15, § 12, provision is made for
deduction for diminished value by wear and tear of
machinery or plant used in any trade, manufacture
adventure, &c., the profits or gains of which an
chargeable under the rules of Schedule D.
By the Act 19 and 20 Vict. c. 80, landlords it
Scotland are entitled to relief (either by abatement
or by repayment) from any amount of Income Taj
which may be assessed upon them in respect of th(
annual value of such rates, taxes, assessments, anc
public burdens, as may be charged upon them anc
not charged upon landlords in England.
Occupiers of lands for the purposes of husbandry
only are entitled, on proof to the satisfaction of the
Commissioners, to an abatement of duty proportion-
ate to the deficiency of their profits or gains. — 13 and
14 Vict. c. 12 ; 16 and 17 Vict. c. 34, § 46 ; 481
and 44 Vict. c. 20, § 52.
Person sustaining loss in any trade or profession
carried on by him, either solely or in partnership, oi
in farming of lands, may, on application to the Com-
missioners through the district surveyor of taxes
within six months after the year of assessment,
obtain repayment of so much of the Income Tax or
his aggregate income as represents the tax on income
equal to his loss. — 53 Vict. c. 8, § 23.
Eates of Peopeett and Income Tax per £ on Incomes of £150 and upwards up^
TO 6th April, 1894.
(Abatement o/'£120 on Incomes under £400 up to 5th April, 1894.^
Year ending
5th April.
Under
Schedules
A, C, D, & E.
Under
Schedules.
(Scotland.)
Year ending
5th April.
Under
Schedules
A,C,D,&E.
Under
Schedules.
(Scotland.)
1882
1883
1884
1885
1886
1887
1888
1889
5d.
Hi.
5d.
6d.
8d.
8d.
7d.
6d.
Ifd.
2td.
Ifd.
2T'od.
3d.
3d.
2id.
Hi-
1890
1891
1892
1893
1894
1895
1896
1897
6d.
6d.
6d.
6d.
7d.
8d.
8d.
8d.
2id.
2id.
2id.
2|d.
Hi-
3d.
3d.
3d.
BYE-LAWS FOE THE REGULATION OF HACKNEY CAEEIAGES AND THE
DEIVEES THEEEOF.
At Glasgow, the twenty-second day of October,
Eighteen hundred and ninety-one years, the Magis-
trates' Committee of "Police Commissioners, Glasgow,"
in virtue of the powers conferred on them by " The
Glasgow Police Act, 1866," hereby make and enact
the following Bye-laws for the Regulation of Hack-
ney Carriages, and the conduct of the Proprietors and
Drivers thereof, and ordain said Bye-laws to be
strictly observed and enforced from and after the
date of their being approved and confirmed by the
Sheriff" of Lanarkshire, in terms of said Statute, and
until expressly altered.
Carriages not to be Licensed till Inspected.
No License shall be granted, or afterwards re-
newed, unless the Carriage, Horse, and Harness shall
have been examined by the Chief Constable, Inspec-
tor of Hackney Carriages, or other person appointed
by the Magistrates' Committee, and reported in
•writing, to the Magistrates' Committee, to have all
the requisites and to be in a fit state to be licensed.
No carriage will be licensed unless it be provided with
Lamps, and have Poof, Springs, Wheels, Cushions,
Linings, Panels, Doors, and Windows clean and in
good Eepair, and the Steps of entry safe and conven-
ient, and that Skin, Pope, or Coir Mats, or other
matting equally comfortable, are provided for Passen-
gers' feet.
Owner's Name to be Painted on Carriage.
The name of the Owner of each Carriage shall be
painted in a straight line on the outside of each door,
immediately under the window, in Roman Letters not
less than one inch in height, and of proportionate
breadth, in a colour conspicuously difi'erent from that of
the Carriage, and be continued legible during all the
time the Carnage shall ply or be used for hire.
Number of License to be painted or affixed
on Outside of Carrriage.
The number of the License for each Carriage shaU-
be painted on the Carriage, to be aflfised on