seem most agreeable to equity and justice, the said new assessment to be made, collected, and paid in such manner as other assessments. If the acting commissioners of the land tax, &c. refuse (unless indemified) to proceed to make a re-assessment on the parish to which the deiciency applies, in execution of the powers entrusted to them by the seeral acts of Parliament, where insuper has been set on the parish, whose ollector is a defaulter, the Court will order them to do so by rule to shew ause, in the nature of a mandamus, and the Crown is not limited to ny time within which to make such an application. (In re Inhabitants f Wootton, 6 Price, 103). By stat. 6 Geo. IV. c. 32, it is enacted, "That in every case where the ssessment made or to be made and allowed under the provisions of the cts relating to the land tax, for and upon any city, borough, town, arish, ward or place, in any district or division in Great Britain, shall xceed, by the amount of five pounds sterling, the quota or proportion ayable to his Majesty by or for such city, borough, town, parish, ward place, under the provisions of the said acts, the respective commisoners acting within and for the districts or divisions within which any ich excess of assessment shall be made or arise, shall, and they are ereby authorized and required, on or before the 24th day of December, 325, for and in respect of the assessments for the year ended on the 5th day of March, 1825, and in like manner for and in respect of any ich assessments made or to be made for any subsequent year or years, 1 or before the 24th day of December following the expiration of the ar of assessment, yearly to prepare and transmit, or cause to be prered and transmitted, by their clerk, to the commissioners for the fairs of taxes or to their secretary for the time being, to be by the said mmissioners from time to time laid before the commissioners of his ajesty's treasury of the United Kingdom of Great Britain and Ireland r the time being, for the purposes hereinafter expressed, a certificate, irly written, under the hands of any three or more of the said comissioners acting in the execution of the said acts, in and for the district division to which any such certificate shall relate, containing the nount of the quota or proportion of land tax charged on such city, bough, town, parish, ward or place, and returned in the parchment dulicates of assessment, as required by the said acts, the actual and total nount of any such assessment delivered to the collector or collectors ereof, the city, borough, town, parish, ward or place, and the name or ames of such collector or collectors, together with the amount of the im by which the actual assessment shall in any such case exceed the uota or proportion chargeable on each such city, borough, town, parish, ard or place, and the amount of such excess (if any) which shall have een collected and received by the several collectors thereof, previously > the transmission of such certificate, as nearly as the same can be made ut; and where the whole collection for any year to which such certicate shall apply shall not have been closed, so as to ascertain and inlude therein the full excess assessed and collected and to be accounted or under the provisions of this act, the respective commissioners shall nd they are hereby required to include and insert the further amount f such excess in the certificate for the next subsequent year or years within which it shall be collected, distinguishing therein the year or years to which such excess last mentioned shall relate, until the whole of the excess shall have been fully and duly accounted for on each year, under the provisions of this act: Provided always and in every case, where any monies arising from any such excess of the collection on the assessments or assessment for any former years or year, shall remain in the hands of any collector or collectors, or of any other person or persons, at the time of the passing of this act, the commissioners of the district in which the same shall have arisen, or any three of them, shall and they are hereby required, on or before the said 24th day of Decem Land tax. 6 Geo. 3, c. 32. Application of such exccss. Treasury empowered to order the excess to be paid to the receivergeneral, &c. Commissioners of with all warrants to the assessors, the amount of quota in charge against each parish, &c. ber, 1825, in like manner to prepare and transmit, or cause to be prepared and transmitted to the said commissioners for the affairs of tase or their secretary, a certificate thereof under their hands, contain the total amount of the sum or balance remaining unappropriated on 1. former years, with the names and descriptions of the collector or electors, person or persons, in whose hands, custody or power, all every or any part of such monies or balances shall remain, distingue ing the amount in the hands of each such person or persons respective and the full amount of such excess, when and as the same shall be lected and arise as aforesaid, and also of all such money arising: former years as aforesaid, shall be paid over by the several colle thereof and other persons respectively holding the same, to the seve receivers general of the land tax.” Sect. 2. "That it shall and may be lawful for the said commissions of his Majesty's treasury, and they are hereby authorized and require on the receipt of any such certificate, to authorize and direct from tra to time the net produce and amount of such excess of assessment un collection to be applied to his Majesty's use, in part payment and is charge of any assessment of the land tax made or to be made on them. borough, town, parish, ward or place, within which such excess of ber sessment shall have been raised and collected for any subsequent year r years, in such manner as shall be authorized by the said commisces of his Majesty's treasury for the time being in that behalf; and the warrant of the commissioners for the affairs of taxes, under th tions of the said commissioners of the treasury, shall be a fost power and authority to the several receivers general receiving SUEDE and they are hereby respectively required, on the receipt of ery sch warrant, to apportion, apply and pay over, or cause to be peroned, applied and paid over, any such excess or surplus money, in the maneT to be directed by such warrants respectively." Sect. 3. "That from and after the passing of this act, the respective districts to certify, commissioners are hereby required to certify or cause to be certed by their clerk, in writing, upon or with the warrant or warrants or instructions for making the assessment to be delivered to the respective assessors under the provisions of the said acts, the amount of the eats sum in charge against such parish, township or place, under the provisions of the said acts, and according to the parchment des thereof, thereby directed to be transmitted to the receiver general, to the Court of Exchequer, distinguishing by such certificate the you portion exonerated from the amount to be raised by assessment for the particular year, and the parish, township, or place respectively, which any such warrant, precept, or instructions shall relate; any thin the said acts contained to the contrary notwithstanding." Before duplicates of assessment allowed, clerk to cast sums up, and insert total. Where assessment exceeds quota, particulars accord- Sect. 4. "That before the duplicates of the said assessments it year shall be signed and allowed by the respective commissionen one part thereof shall be delivered to the collectors for collection manner aforesaid, the clerk to such commissioners shall and he is her » required to cause the sums assessed to be duly cast up, and the amount of such assessment to be inserted at the foot thereof, and any such assessment shall contain two or more pages, to cause each to be duly cast up, and the amount inserted at the foot there, and carried forward so as to form the total on the last page in any such b cate; and if in any case the total amount of the sums charged by say ALassessment shall exceed the actual amount of the said quota or protes tion charged, and to be raised in any year, in any parish, township, or pla to which the same shall relate, every such clerk shall insert at the 1of the duplicate of assessment a summary relating to every such ment last aforesaid, according to the form annexed to this act, mark's with the letter (A.); and if any such clerk shall neglect or refuse Land tax. Collectors, when required by vestry, count of collection and payments, to deliver an ac above quota re erform the duty hereby required, he shall for every such offence forit and pay the penalty of 20., to be sued for and recovered as any nalty may be sued for and recovered under the said acts." Sect. 5. "That the collector or collectors appointed to collect any such sessment for any parish, township, or place as aforesaid, when required to do, by the churchwardens and overseers or guardians of the poor, any two of them, or by any person or persons authorized by the inbitants of any such parish, township or place, in vestry assembled, all deliver to them respectively an account in writing of the sums lected and received by such collector or collectors, for or on account any such assessment, and of the sums in arrear, and of the sums reining in his or their hands, and also of the sums paid to the receiver eral; and if any collector shall refuse or neglect so to do, within rteen days after such demand shall be made, he shall forfeit and pay sum of twenty pounds, to be sued for and recovered in like manner ny penalty may be sued for or recovered under the said acts." ect. 7. "That to the end that the due application of any monies ch shall or may be collected by the several collectors, for any city, ugh, town, parish, ward or place, over and above the quota or proion by law payable, may be duly secured under the provisions of act, all and every the powers and provisions contained in the said for raising the land tax, shall and may be practised and put in ution, for the levying, securing and recovery of the excess or surmoney to be collected by the several collectors or other persons reng the same, in manner aforesaid, and in aid of such city, borough, , parish, ward or place, to all intents as if the assessment including such excess monies contained no more than the quota or proportion nd tax payable by such city, borough, town, parish, ward or place, hich the same shall relate, under the provisions of the said acts; all collectors or other persons wilfully detaining or withholding any Unduly detaining or portion of the monies so collected, or misapplying the same, or eying or disregarding the warrants herein directed, for payment of excess of monies, shall be subject to the like process, and to the penalties and forfeitures as are provided by the said acts, or are wise authorized in cases of misapplication or default in accounting ad paying over or withholding the land tax; anything in the said contained to the contrary notwithstanding." Monies collected coverable for application under act, from collecmanner as land tors, &c. in like tax. monies. Treasury may authorize payment incident to land tax assessments. of certain expenses ct. 8. "That it shall and may be lawful for the said commissioners Majesty's treasury, or any three or more of them for the time beor the lord high treasurer for the time being, to order and direct the ance and discharge of such actual expenses, or any part thereof, as be necessarily incurred by any such commissioners, or by their , in the due execution of the said acts, where such allowance shall ir to the said commissioners of the treasury or high treasurer reale and proper to be made, over and above the allowance by poundo any such clerk, for the particular year of assessment to which expenses shall relate, under the authority of the said act: Provided rtheless, and such expenses shall from time to time be certified to Such expenses to aid commissioners of the treasury, by any three of the commisrs, at a general meeting of the commission of the district in which ame shall arise, and the certificate of the commissioners for the s of taxes, or any three or more of them, shall be an authority to receiver general respectively, to pay such expenses, or so much of as shall be directed by the said commissioners of the treasury or treasurer as aforesaid, to be so allowed. 738 Geo. III. c. 5, s. 19, if any assessor or collector, or other pershall wilfully neglect or refuse to perform his duty in the execution is act, or shall be guilty of fraud or abuse, the commissioners, or be certified. General penalty on officers for neglect of duty. Land tax. 38 Geo. 3, c. 5. To be paid to the receiver-general. Officers liable to no penalties but those of the act. General issue and costs. Limitation of actions for matters of the acts three of them, have power to impose on such person or persons a fiz not exceeding forty pounds; which shall not be taken off but by conser of the majority of commissioners who imposed the same, but shall levied by warrant of the said commissioners, or two or more of them, distress and sale; and in default of goods, the offender (not being a per to be committed, by warrant of two or more commissioners, till ment, such fine to be paid to the receiver-general. Sect. 19. And all fines shall be paid to the receiver-general, and by him into the Exchequer, and shall be inserted in the duplicates :: transmitted into the office of the King's remembrancer. Sect. 48. No commissioner, assessor, or collector, shall be liable to other penalties than those inflicted by the act. By sect. 39, persons sued for any thing done in execution of the ar may plead the general issue, and have treble costs. [See now, a treble costs, the 5 & 6 Vict. c. 97, s. 2, ante, 1043.] By sect. 68, no commissioner, assessor, or collector, shall be lis any other penalties than those inflicted by the act. By 5 & 6 Will. IV. c. 20, s. 19, "If any action or suit shall be bro done in pursuance against any person or persons for any thing done in pursuance of a act or acts relating to the land tax, such action or suit shall be menced within six calendar months next after the fact commited, not afterwards, and shall be laid in the county or place where the ce of complaint did arise, and not elsewhere; and no writ or presha be sued out for the commencement of such action or suitu Notice of actions. lendar month next after notice in writing shall have been red or left at the usual place of abode of such person or person the torney or agent for the intended plaintiff or plaintiffs, in wax Ge shall be clearly and completely contained the cause and causes the name and place or places of abode of the intended plaintiff of p tiffs, and of his or their attorney or agent; and no evidence shar given on the trial of such action or suit of any cause or causes of other than such as is or are contained in such notice; and the intended Tender of amends. defendant or defendants to whom such notice shall have been delive may, at any time before the expiration of such calendar month, tr amends to the intended plaintiff or plaintiffs, his or their atter of agent, and in case such amends shall not be accepted may plads. tender in bar to any action or suit to be brought against hims grounded on such notice, writ, or process; and the defendant or deants in every such action or suit may plead the general issu such tender and any other plea, with leave of the Court, in be action or suit, and may give this act and the special matter in s at any trial to be had thereupon; and if the jury shall find for the in any such action or suit, or if the plaintiff or plaintiffs shall be ed, or discontinue his, her, or their action or suit after the defendo defendants shall have appeared, or if upon demurrer judgments given against the plaintiff or plaintiffs, the defendant or defend have treble costs, [see now, the 5 & 6 Vict. c. 97, s. 2, ante, tit. p. 1043], and have the like remedy for the same as any hath in any other case to recover costs by law; and every such a or suit which shall be brought against any collector or colleres the land tax shall be defended by the commissioners acting for the one sion or place where such collector or collectors shall have bee pointed; and the costs and charges attending the same, as also any action or suit to be brought by or against commissioners or collec any thing done in pursuance of any act or acts relating to the la shall be defrayed by an assessment made in a just proportion o veral lands, tenements, and hereditaments chargeable to raise the fixed or assessed on the parish or place in or relating to which General issue. Treble costs. Actions brought against collectors to be defended by of the district, and costs and the commissioners charges thereof to be defrayed by an assessment on the parish. leged cause of action shall have arisen, or for which such collector or Decisions.]-Purrett v. Weeks, at Taunton Assizes, before Price, B., The plaintiff was an exciseman, and lived in the county of Devon, and xecuted his office in several parishes in that county, and also in a paish that extended into Somersetshire. And the commissioners of that ounty apprehending they had a concurrent power with the commisioners of Devon to tax him for his salary, on account that he executed is office in their county, taxed him accordingly, and for want of paynent distrained. For which trespass was brought; and ruled that it vell lay; for though he ride about to the public houses in that county, et he must be said to keep his office in the town where he lives and ath his books, and there only he was taxable. (1 Stra. 417). In Harrison v. Bulcock and others, (1 H. Blac. 68), which was an tion of trespass, in the Common Pleas, it was determined that a house ithin the limits of an hospital, appropriated to an officer of the hosital for the time being, is not assessable to the land tax. (Ante, 360). In the case of R. v. Mitcham, (Cald. 276 (a)), Lord Mansfield said— hat undoubtedly the rate ought to be charged upon the occupier, for Ithough the landlord is the debtor, the rate is pointed at the occupier; le parish cannot tell who is the landlord, or who has a rent charge; it upon the occupier the officer of government takes his remedy; and ough the landlord is directed to allow the sum paid out of his rent, e tenant is to be considered as the person first liable; the parish has thing to do with transactions between landlord and tenant. And see e cases referred to, ante, 1063. Where a party has been returned in the schedule of the collector of nd tax for a particular parish under the 43 Geo. III. c. 141, as in deult for a sum assessed upon him for a land tax in that parish, and the hedule having been duly certified to the Court of Exchequer, a writ flee.fa. was issued, under which a sum was levied on his goods, and paid to the receipt of the Exchequer, the Court cannot afterwards set aside he writ on the ground that the party has been assessed in the wrong arish. (In re Glatton Land Tax, 4 M. & W.570). The land tax, though redeemed, is still a parliamentary assessment ithin the covenant in a lease. (Christ's Hospital v. Hamed, 3 Scott, V. R. 126). A tenant verbally agreed "to pay all taxes: "It was held, that nder the agreement he was bound to pay the land tax, although it was ot specifically mentioned. (Amfield v. White, R. & M. 246). By a memorandum of agreement, certain marsh lands were demised o the defendant, subject to a condition that the defendant should pay ll outgoings whatsoever, rates, taxes, scots, &c., whether parochial or arliamentary, which then were or should be thereafter charged or hargeable upon or on account of the said marsh lands, the then preent land tax only excepted :-Held, that an extraordinary assessment nade by commissioners of sewers upon the lands for a work of permapent benefit to the land was within the meaning of the agreement. (Waller v. Andrews, 3 M. & W. 312). An adjudication of commissioners of land tax, confirmed on appeal, is conclusive in a collateral proceeding. (Patchett v. Bancroft, 7 ̃T. R. 367). Under a covenant in a building lease by the tenant to pay all the taxes, (a) See this case more fully, and also several others on the subject, post, tit. "Poor," (Settlement by Rates), Vol. VI. Land tax. Decisions as to assessing and col lecting, &c. |