Page images
PDF
EPUB

chalk, mines of coal, tin, lead, copper, mundic, iron, and other mines; to all iron-milis, furnaces, and other iron works, and other mills and engines of the like nature; to all falt-springs and falt-works; to all alum-mines and alum-works; to all parks, chaces, warrens, forefts, underwoods, and coppices; to all water-works, ftreams of water, canals, inland navigations, docks, and fishings; to all tythes, rents, and compofitions for tythes, cornrents, and other payments in lieu of tythes; to all rights of markets and fairs; to all ways, bridges, and ferries; and all profits arising out of lands or other tenements, and all hereditaments or heritages throughout Great Britain.

Deductions.-1. For every dwelling houfe not chargeable to the duty contained in fchedule II. in refpect of the occupation thereof, there fhall be deducted out of the annual value, on account of repairs, a fum not exceeding 51. per cent. on the annual value, to be made by the affeffor before affeísment, or upon appeal before the commiffioners: and for every dwelling houfe and other buildings on a farm chargeable to the duties in schedule II. in respect of the occupation thereof, except where a tenant fhall be bound to the repairs thereof, there fhall be deducted on account of repairs, out of the annual value, not exceeding 21. per cent. on the annual value of the farm, to be made by the affeffor, on the production of the leafe, tack, or agreement in writing, or upon an account in writing delivered by the owner or occupier, or upon appeal before the commillioners.

2. The amount of the tenths, and firft fruits, duties and fees on prefentations paid by any ecclefiaftical perfon within the year preceding.

3. Procurations and fynodals paid by ecclefiaftical perfons, on an average of feven years preceding.

4. Repais of chancels of churches by any rector, vicar, or other perfon bound to repair the fame, on an average of twenty-one years preceding.

In all which cafes the affeffment fhall be 'amended as the cafe may require.

Exemptions.-1. The fite of any college or hall in any of the univerfities of Great Britain, and all offices, gardens, walks, and grounds for recreation, repaired and maintained by the funds of fuch college or hall.

2. The fite of every hofpital or public fchool, or alms-houfe, and all offices, gardens, walks, and grounds for recreation

of the hofpitallers, scholars, and almsmen, repaired and main ained by the funds of fuch hofpital, school, or alms-house.

III. The amount of the rents and profits of meiluages, lands, tenements, or hereditaments, belonging to any hofpital or alms-house, on proof before the commiffioners of the due application of the faid rents to charitable purposes only; fuch exemption to be claimed and proved by any feward, agent, or factor acting for fuch hofpital or alms-house, or by any truftee, and to be carried into effect either by vacating the affeffimen, or by obtaining a certificate of exemption as herein after-mentioned.

II. Duty on Tenants.—For all dwellinghoufes, lands, tenements, or hereditaments, in England, Wals, and Berwick-uponTweed, there fhall be charged, in refpect of the occupation thereof, for every 205. of the annual value thereof, the fum of ninepence.

For all dwelling-houfes, lands, tenements, or heritages, in Scotland, there fhall be charged, in refpect of the occupa tion thereof, for every twenty fhillings of the annual value thereof, the fun of fix pence.

Alfo any leffee and occupier of tythes or Tiends other than the occupier of the Jands from whence they arife shall be charged threepence for every twenty-fhillings, of the annual rent thereof.

III. Duty on Dividends.-Upori all profits arifing from annuities, dividends and fhares of annuities, payable out of any public revenue, there shall be charged for every twenty-fhillings of the annual amount thereof, one hilling, without deduction. But the ftock of friendly focieties, and corporations for charitable purposes, and stock purchased for the liquidation of the national debt, are exempted. (67, 68, 69, 70.)

Alfo annuities bʊnâ fide belonging to foreigners are exempted. § 71.

IV. Duty on other Property, Profeffions, Trades, and Vocations.—Upon the annual profits arifing to any person refi ing in Great Britain, from any kind of property whatever, whether fituate in Great Britain or elsewhere, or from any profeffion trade, or vocation, whether carried on in Great Britain or elsewhere, there fhall be charged for every twenty-fhillings of the amount of fuch profits, the yearly fum of one fhilling.

And upon the annual profits arifing to any perfon, whether fubject or not, although not refident within Great Britain,

from

[ocr errors]

from any property whatever in Great Britain, or any profeffion, trade, employment, or vocation, exerciled in Great Britain, there fhall be charged, for every twentyfillings of the amount of fuch profits or gains, the yearly fum of one-thilling, except the intereft of debts due to foreigners not refident in Great Britain.

V. Duties upon Public Offices, and upon Annuities and Penfions payable out of the Public Revenue.-Upon every public office or employment of profit, and upon every annuity, penfion, or ftipend, payable by his Majefty, or out of the public revenue of Great Britain, except annuities before charged to the duties contained in Schedule III. for every twenty-fhillings of the anmual value thereof refpectively there fhall be charged one-fhilling.

VI. General Exemptions from the Duties. -Every perfon charged to the duties hereby granted in respect of any profits or gains hereby charged to the payment thereof, in respect of any sum arising from the profits hereby charged, fhall, upon proving that the aggregate annual amount of his profits, arifing from all or any of the feveral defcription of profits charged by this Act, whether fuch charge fhall be made on fuch claimant perfonally or not, is less than the fum of fixty-pounds, be exempted from the faid duties, and from all deductions or payments on account thereof, or by reafon of this A&.

VII. Abatement out of the Duties on the Ground of Income.-In all cafes where fuch aggregate annual amount fhall be fixty-pounds or more, and fhall be lefs than one hundred and fifty pounds, fuch perfon fhall be entitled to fuch abatement as may be neceffary to reduce the fame in each cafe refpectively, in the proportions ftated in the following table; (that is to fay)

Table of the abated rates of Duty.

For every 20s. of
fuch amount.

[merged small][ocr errors][merged small]

£. s. d.

[ocr errors][ocr errors]
[merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][ocr errors][merged small][merged small][ocr errors]

VIII. Abatements for Children.-Every perfon having more than two children born in lawful wedlock, and maintained at his expence, fhall, for every child above two, be intitled to the abatements follow

ing, to be deducted from the amount of the affeffment. Where the aggregate annual amount of the profits of fuch pertions of profits charged by this Act, whefon, arifing from all or any of the defcripther made on fuch claimant perfonally or not, is fixty pounds or upwards, and under four hundred pounds a year, there fhall be allowed for each child above

two an abatement after the rate of four

pounds per cent. on fuch aggregate an

nual
amount ; and where fuch annual ag-
gregate amount fhall be four hundred
pounds and under one thousand pounds
per annum, an abatement after the rate of
three pounds per cent. for each fuch
child above two; and where fuch aggre-
gate annual amount fhall be one thoufand
pounds and under five thousand pounds,
an abatement after the rate of two pounds
per cent. for each fuch child above two ;
and where fuch aggregate annual amount
fhall be five thousand pounds or upwards,
an abatement after the rate of one pound
per cent. for each fuch child above two.

IX. Duty on all Annual Intereft not otherwife Chargeable.-Upon all annuities, yearly intereft of money, or other annual payments, whether fuch payments fhall be payable within or out of Great Britain, either as a charge on any property of the perfon paying the fame, or as a refervation thereout, or as a perfonal debt or obligation by virtue of any contract, or whether the fame fhall be received half-yearly, or at any fhorter or more diftant periods. there fhall be charged for every twentyfhillings of the annual amount thereof, the fum of one fhilling, without deduc6 tion, according to the provifions by which the duty in schedule IV may be charged.

3

4

5

MONTHLY

MONTHLY RETROSPECT OF THE FINE ARTS: (Communications and the Loan of all new Prints are requested.)

THE ROYAL ACADEMY.

THE queftions upon queftions, refolutions upon refolutions, contentions upon contentions, and above all, the debates upon debates, which for fo many months occupied the Royal Academicians, when corfidered both individually and collectively, reminded us of an old Parifian anecdote and Epigram.

When the famous M. de la Condamine grew old, and became incurably deaf, and infupportably ga rulous, he was elected a Member of the French Académie Royale. A Parifian wit, who had long folicited the fame honour, without fuccefs, wrote a a little Jeu d'esprit on the occafion, which may be thus translated;

"So Condamine, that child of endless whim,
Royal Academician is become:

But Condamine is deaf,-'tis well for him,-
It would be well for them, if he were dumb!"
The difputes at Somerset House had
their origin in a propofal made by the
Prefident and many of the Council to vote
five hundred pounds from their fund to the'
Patriotic Subscription at Lloyd's Coffee-
houfe. This the Treafurer and four other
Members of the Council oppofed, on the
ground of there being no right vefted in
the Society thus to appropriate money
collected for other purposes; though they
at the fame time declared, they were each
of them willing to fubfcribe out of their
own private property. This gave rife to
many warm debates, in which feveral other
Royal Academicians ufed the fame argu-
ments; and it was concluded by the President
and Council ftriking out of their books
the names of the Treasurer and four other
Members of the Council, and laying be-
fore his Majetty a narrative of the whole
tranfaction. The King laid the cafe be-
fore the Attorney General, who gave it as
his opinion, that appropriating the fund to
fuch purpofes was illegal: in confequence
of which, when a fubfequent General Af-
fembly was held at Somerfet House for the
purpofe of chufing officers for the enfuing
year, and receiving his Majefty's com.
mands on the fubject of the late conten-
tions in the Society; the King, after
difapproving of the conduct of the Gene-
ral Affembly, directed the Secretary to
re-enter the refolution of the Council of
May laft, which had been expunged by
the order of the General Affembly. His

Majefty then expreffed his full approba

tion of the fufpended Members of Council,

and commanded the Secretary to expunge
from the Books of the Royal Academy all
the refolutions of the General Assembly
on the ift of November, 1803. In con-
we are told in the
fequence of this, as
Sunday Review for November 26, 1803,
the ROYAL ACADEMICIANS voted their
moft grateful thanks to his Majesty, for.
bringing them to a fenfe of their duty, by this
marked, but well-merited, admonition."
reader of Hudibras, of the nobles in the
This is modeft, and must remind every
court of a mighty Sovereign of Echiopa,-
or, as he is ftyled, Negus Ethiopia Rex=
(fee Le Blanc's Travels, part 2d. p. 203.)
whofe practice is thus verfified by Butler.
"The Negus, when fome mighty lord
Or potentate's to be reftor'd,
And pardon'd for fome great offence,
With which he's willing to difpence;
Firft has him laid upon his belly,
Then beaten back and fide t' a jelly;
That done,-he rifes, humbly bows,
And gives thanks for the princely blows;
Departs not meanly, proud and boafting
of his magnificent rib-roafting."

Artaxerxes's method was much better; for when any of his nobility misbehaved, he caufed them to be ftripped, and their clothes to be whipped by the common hangman, without fo much as touching their bodies,-cut of respect to the dignity of the order.

Crazy Kate, Barker pinxit, T. Burke fculpt.

This defign has an air of fimple nature. It reprefents a poor unprotected female, biding the pelting of the pitiless form,—but though the looks extremely wretched, fhe does not appear crazy. It is engraved inchalk in Mr. Burke's ufual manner, and a

better manner in that branch of the art
there cannot be.

Vortigern and Rorvena, Angelica Kauffmann pinx.
T. Ryder jeulpt.

The late Mr. Mortimer, whofe talents were an honour to his country and the age in which he lived, painted this fubject as a companion to his picture of the Battle of Agincourt. That Mrs. Angelica Kauffmann fhould take a story which had been treated in fo fuperior a ftyle by fo fuperior an artift, excited fome furprize at, the time, for however diftinguished her tafle, he was in the ftrictelt lense of the

word

word a mannerist. Almost all her men and women, her loves and graces-her cupids, -genii, &c. were repetitions upon repetitions of the fame figures in different attitudes, and the confequence is that the prints from her early defigns, which were once fo popular, are now confidered as generally deriving their principal value from the burin of the late W. W. Ryland, or Mr. Burke, who copied thefe flimfy delineations in a manner that would have given value to fan-mounts. Mr. Ryder has however engraved this ftory, and his print last year obtained the first prize from the Society for the Encouragement of Arts, Manufactures, and Commerce in the Adel phi. So far is very well: but with all this it is tame and infipid, and does not difplay either tafte or feeling; and the lefs is faid of the drawing or claro fcuro the better. It is laboriously and carefully engraven in the line manner.

Croffing the Brook. H. W. Thomfon delt. A. W. Say fculpt. Dedicated to Sir John Flemming, Leicester, Bart.

Of the original picture, which was exhibited at the Royal Academy. (No. 166.) laft year, we spoke in a former Retrospect, in fuch terms as we thought it deferved; and it was not easy to speak of it in terms that would give too high an idea of its merit. It was a fimple and unaffected ap peal to the mind without either adventitious ornamen, or trick to deceive the eye, and did great honour to the artist. Mr. Say has given from it a very correct and pleafing mezzotinto.

The Weary Sportsman, and Shepherds repofing; a pair of prints; G. Morland delt. W. Bond fculpt.

Thefe prints derive their principal merit from the dos, which are uncommonly fine. The other parts of the designs are in Morlands ufual manner: they are very well engraved in chalks.

Many diftinguished characters, Members of the Houfe of Commons during Sir Robert Walpoole's adminiftration. Engraved from an original picture painted by Hogarth and Sir James Thornbill; by Fogg, and Dedicated to the Right Hon. Earl Onflow, by E. Harding.

Among the portraits are Sir Robert Walpole, Right Hon. Arthur Onflow, Speaker of the Houfe of Commons; Sir Jofeph Jekyll; Sidney Godolphin, father of the House of Commons; Colonel Onflow; Edward Stables, Efq. Clerk of the Houfe of Commons; Mr. Ayfkew, Af fiftant Clerk of the Houfe of Commons, &c. &c. &c.

Confidering this picture as containing the portraits of fo many distinguished characters, it must be curious and interesting

to those who collect the heads of illuftrious perfons; in every other point of view it is unworthy of Hogarth. We do not by this mean to fay, that it is a bad picture; but when a man fo eminently qualified to delineate the mind, employs his magic pencil in giving mere maps of the faces of perfons of honour,we cannot help thinking his time might have been better employed. Hogarth's own opinion of this branch of the art, extracted from his own manuJcripts, is given in feveral parts of the third volume of Hogarth, illuftrated by John Ireland, In p. 76 of that work, this great artift remarks that "In Holland felfishness is the ruling paffion; in England vanity is united with it. Portrait-painting therefore ever has, and ever will better fucceed in this country than in any other; the demand will be as conftant as new faces arife, and with this we must be contented, for it will be vain to attempt to force what can never be accomplished, or at least can never be accomplished by fuch inftitutions as Royal Academies on the fyftem now in agitation. Upon the whole, it must be acknowledged that the artists and the age are fitted for each other. If hereafter the times alter, the arts, like water, will find their level.

Sir Godfrey Kneller was wont to say in defence of portrait-painting, when oppofed to hiftorical painting, that the latter only revived the memory of the dead, who could give no teftimony of their gratitude; but that when he painted the living, he gained what enabled him to live in a plendid ftyle, from the rewards they paid him for his labours."

The miraculous Converfion of Saul.

Edward

Dayes delt. Thomas Hollyer fculpt. Dedicated to the Right Reverend and Reverend the Bifhops aud Clergy of the United Kingdoms of Great Britain and Ireland.

This is the largest chalk print that has ever been published, and is extremely well engraved; and we hope, when the Right Reverends and Reverends to whom it is infcribed, confider the fubject, they will purchase it, and patronize the fale. With refpect to the conception and execution of the picture,-Saul's glaring eye-balls, dif tended noftrils, and mouth stretched open, are decided proofs, that he is as much terrified as a man can be; and the fury and fire with which one of the foldier's horfes has faftened his teeth in the nose of the beaft next him, leads us to think. that this houynhym is of the fame race. " as thofe, Who fed on men's fleth! as fame goes; Strange food for horfes! yet alas, It may be true, for flesh is grafs."

Little minds may object to the heavens being fo dark, as to give the idea of a thunder form rather than of the great light which is described in the text-but little things must be facrificed to the great end.

Mr. Samuel Daniel has published propofals for a feries of prints, reprefenting Views near the Cape of Good Hope, and the interior of the country; the appearance and coftume of feveral tribes of the natives, and alfo various examples of the animals found in that part of the world engraved by himself, from drawings taken from nature, coloured to imitate the originals.

This publication promifes to be peculiarly interefting, as Mr. Daniel, during a refidence of three years at the Cape, had occafion to explore the interior of Southern Africa, and penetrated further into that country than any other traveller of whom any account has been hitherto published.

The laft convoy from Italy reached Paris on the 10th of the preceding month, January. It contains a great number of curiofities, among which are to be particularly cited the valuable objects fent by the Pope as a prefent to the First Conful. It will fuffice to state that there are in this collection a very confiderable number of engraved stones, both cameos and intaglios, together with bronzes, mozaics, antique paintings in fresco, chimney pieces with incrufted mofaic work, vafes, urns, medals, &c. &c.

The Venus of Medicis till continues to excite the admiration of the amateurs and connoiffeurs of the French capital. Their attention is likewife drawn to two very fine ftatues, the Great Melpomene, fourteen English feet in height, and the Ceres, in height thirteen feet. In addition to thefe recent acquifitions, is to be seen one of the most admirable productions of antiquity, namely; the Pallas of Velletri, difcovered in that place about four or five years ago. There is not any known

ftatue covered with drapery, fo beautiful as the one in question. It is thirteen English feet in height, poffeffes a character of fublimity and grandeur, and is particu. larly admired on account of its drapery, which appears to be not of marble, but of cloth. It was open for the first time to public infpection, on Christmas day last. i

The Spanish Ambaffador having prefented to the First Conful a buft of Alexander, found at Tivoli, in the Palace of Pifo, the latter has bestowed it on the Mufeum. It is of very fine workmanship, of a grand character, and reprefents the hero in repofe. On the breaft is the following Greek infcription :

ΑΛΕΞΑΝΔΡΟΣ ΦΙΛ ΠΠΙΟ ΜΑΚΕΔΟΝ

It may not be uninterefting to our readers to be furnished with fome particulars relatively to the piece of tapestry which has excited fo much of public attention in Paris. It has already been an nounced that it was wrought by Matilda, the wife of William the Conqueror, the history of whofe landing it represents. It contains no less than two hundred and forty fquare feet English. The explanations are embroidered in the Latin langua,e. At least a thousand figures are introduced into this fingular and very extraordinary production, which required an application of ten years to complete. Although executed in wool, it is in a good ftate of prefervation. The colours are fine it difplays a great fpirit in its compofition, with a force of expreffion, and a correctness of drawing, which were fcarcely to be expected from the imperfect ftate of the arts when it was undertaken. The coftumes and weapons are particu larly interefting to the lover of antiquity. This hiftorical piece of tapestry was formerly at Bayeux, where it was exhibited on holidays, in the choir of the cathedral. See our Supplement.

REVIEW OF NEW MUSICAL PUBLICATIONS.

The Wife with Two Hufbands, a Mufical Drama, as performed at the Theatre Royal DruryLane. Compofed and felected by Jofeph Mazzinghi, Efq. 10s. 6d.

R. MAZZINGHI, whofe compofi

much of our admiration, has furnished, in this, his last work, an additional claim to our praife. The new mufic in the MONTHLY MAG, No. 111.

"Wife with Two Hufbands," is not only excellent in itfelf, but poffeffes the merit of fo far affimilating its ftyle to that of the felected matter, that the whole feems the production of the fame hand.

I Fly," fung by Mrs. Mountain. The Duett, "How can you thus Cruel," fung by Mrs. Mountain, and Mifs De L

Camp,

« PreviousContinue »