Land tax.

(except the land tax), the landlord is only to pay the old land tar, w not the additional land tax occasioned by the improvement of the estat (Hyde v. Hill, 3 T. R. 377).

A landlord, under a covenant in a lease to pay the land tax, is bes to pay the land tax in proportion to the quantum of rent only. (Wis field v. Brandwood, 2 Stark. Rep. 440).

On a grant of a fee-farm rent, "without any deduction, defalca or abatement, for or in any respect whatsoever," the grantor is titled to receive the full rent, without deducting the land tax.-Dism is not incident to a fee-farm rent as such, except the case is br within the statute of 4 Geo. II. c. 28, s. 5. (Bradbury v. Wright, I Rep. 624).

A party contracted for an assignment of a lease of a public he which was described as holden at a certain net rent, upon un'a common covenants. The lease contained a covenant by the tenant pay land tax, sewers' rate, and all other taxes, and a proviso for entry, if any business but that of a victualler should be carried the house; and it was proved that a considerable majority of pri house leases contained such a proviso: Held, that the covenant to p land tax, &c., was a common covenant in a lease, reserving a net and that the proviso for re-entry must, with reference to a lease if « public-house, also be considered usual and common. (Bennett Womack, 7 B. & C. 627; 3 Car. & P. 96, S. C. ; 1 M. & R. 644,8 4.

The owner of a house, in the consideration of a premium, demed at one-third of its annual value for ninety-nine years, and advan redeemed the land tax:-Held, 1st, As to the relative posities of the landlord and tenant, within the 38 Geo. III. c. 35, that the insem himself chargeable, as an owner or proprietor, to the excess of the a nual value over the rent reserved; namely, two-thirds: That on the redemption of the land tax by a lessor so situated be became entitled to receive from the tenant an annual payment, equal to twethirds of the land tax so redeemed. (Ward v. Const, 10 B.50)

Under 42 Geo. III. c. 116, giving corporations power to raise my for the redemption of land tax, not merely the fee simple or reversin ary interest, but the rents, services, and other profits, must be dispen? of; and the sale is not valid or complete until the commissioners are given the assent required. Neither has an ecclesiastical corporation (in the present case a prebendary) any right to distrain until after procise quantity of land, and the portion of the reserved rent to be have been ascertained by the commissioners. (Warner v. Pais, 3 B. & Adol. 921).

Surplus stock, arising from sales under the acts for the relapan f the land tax, will be ordered to be transferred to the parties whif the stock were laid out in the purchase of lands, would be entitles the lands in fee. (In the matter of Fortescue, 3 Russ. 128).

Where tenant for life without impeachment of waste makes lute sale and conveyance of land, under stat. 42 Geo. III. c. 1 & 5%, for the purpose of redeeming the land tax on other property, the ing timber, though not mentioned in the conveyance, passes with the land, and the price of it, as well as that of the land, must be paid the Bank of England, under sect. 98, although the price of t without the timber makes up the sum for which the land tax s redeemed. It would seem, that, if the price of the timber be paid! mistake to the tenant for life, and not into the Bank, the conveyiner void under stat. 42 Geo. III. c. 116, s. 119. But, assuming this t so, the case is within stat. 54 Geo. III. c. 173, s. 12, and stat. 5 III. c. 100, s. 25, and either clause will cure the defect. (Doe d. Br v. Phillips, 1 Adol. & Ell., N. S., 84).

By 38 Geo. III. c. 5, s. 2, the sum therein mentioned is to be lev: within the year. By sect. 12, it is enacted, that the fourth par

that sum for the first quarterly payment shall be levied on or before the 24th June, 1798; that the same sum for the second quarterly payment shall be levied before the 29th September, 1798; the like sum for the third quarterly payment, on or before the 25th December, 1798; and the ike sum for the last of the quarterly payments, on or before the 25th March, 1799. The 38 Geo. III. c. 60, makes the land-tax act perpetual, ee ante, 1051. It seems, from such provisions, the sums due for the ast quarterly payment may be levied by the collector at any time uring the current quarter. (Gibbs v. Stead, 8 B. & C. 528; 2 Man. & Zy. 547).

In a late case, where a collector having made a demand for the land ax upon the premises, charged at a time when the party liable to pay as absent from home, and not upon the party himself, and distrained nmediately after making such demand, the distress was held to be nlawful, from the wording of the 9th and 17th sections of the 38 Geo. [I. c. 5; for that, before he distrained, he was bound to allow a reanable time to elapse after the demand made, in order that the party ble to pay the tax might have an opportunity of complying with the mand. (Gibbs v. Stead, 8 B. & C. 528; 2 Man. & Ry. 547).

Forms.

The 5 & 6 Will. IV. c. 20, s. 19, contains an enactment for indemni- Indemnifying ing commissioners and officers, &c., for acts done in pursuance of the officers, &c. nd-tax acts, as regards the limitation of actions, notice of action,

id costs, &c.

By the 7 & 8 Geo. IV. c. 17, the provisions of the 57 Geo. III. c. 93, Costs of distresses. lating to the costs of distresses under 201. &c. are extended to distresses

land tax. See tit. "Distress," Vol. II.

Note. The business of the commissioners of the land tax in relation to e duties upon houses, windows, horses, carriages, and servants, is ated of under tit. "Taxes," Vol. VI.

Forms.

Westmoreland.-To J. B., gentleman, high constable of the East Ward within the (1). Precept to the id county.

We, the commissioners of the land tax for the said county, whose names are hereto set and seals affixed, do hereby require you forthwith, upon the receipt hereof, to we out your warrants to all the petty constables within your said ward, in the form to the effect hereunder following; that is to say

By virtue of a precept from the commissioners of the land tax for the said county me directed, you are hereby required forthwith to give notice to the last collectors the said duty within your constablewick, that they and every of them do personally pear before the said commissioners at ——, in -, in the said county, on —, - day of —, at the hour of · in the forenoon of the same day, in order be appointed assessors of the said duty for this present year, and at the same time receive their charge, how and in what manner to make their assessments, and otherise how to proceed in the execution of their said office. And be you then there, to rtify what you shall have done in the execution hereof. Herein fail you not. iven under my hand the day of- in the year of our Lord,

J. B., Constable. And this you the said high constable are in nowise to omit, on the peril that shall sue thereof. Given under our hands and seals the day of- - in the year of ur Lord

Westmoreland. By virtue of an act for granting an aid to her Majesty by a land az not exceeding 4s. in the pound for the present year, We the commissioners of the said duty for the county aforesaid, do hereby nominate and appoint A. S. to be asses sor of the said duty within the township of W. in the county aforesaid. And we do VOL. III.

high constable to

return assessors.

(2). Appointment of assessors of the their charge.

land tax, with

Forms.

there

hereby require you the said assessor to make your assessment for the same by an equi
pound rate upon all manors, messuages, lands, and tenements, all quarries, mines e
coal, tin, and lead, copper, mundick, iron and other mines, iron mills, furnaces, an
other iron works, salt springs, and salt works, all alum mines and works, all part.
chases, warrens, woods, underwoods, coppices, all fishings, tithes, tolls, annuities, mi
all other yearly profits, and all hereditaments whatsoever, which have not, by the
veral acts of Parliament relating to the redemption of the land tax, been exonerat,
from the said land tax, and to charge the same with as much equality and ind form
as possible, by a pound rate, to make up such part of the said land tax as stil ve
mains unredeemed and payable in your said township: provided that no poor perma
shall be charged with or liable to the pound rate, whose lands, tenements, or hero
taments are not of the full yearly value of 20s. in the whole. And we do also repur
you to insert in the certificate of your said assessment, the whole of the land s
charged on your said township, (notwithstanding the discharge of any part t
so long as any part of the proportion of land tax charged on your said townshas sin
remain payable either to her Majesty or to any purchaser thereof. And you an **
quired to make out three duplicates of your said assessment in writing, and to agua
same with your name: and one of the said duplicates, or a fair copy thereof, yo
to cause to be put upon the door of the church or chapel of your said township, at t
fourteen days before delivering the said assessment to us; and the said thra
cates, together with the names of two or more able and sufficient inhabitants a "
collectors, you are to deliver unto us, at in, in the county for
the
day of ―, at the hour of - in the forenoon of the same t
And you are to give notice to the said persons to be by you returned as collection, bat
they also do appear at the same time and place to receive their appointment and theyt
And the form according to which you shall make out your said assessment sail to
in the manner of that which is hereunto annexed. Given under our hands and sub,
the day of in the year of our Lord, -

An assessment made in pursuance of an act passén le – year of her Majesty's reign, for granting an and her Hujesty by a land tax, to be raised in Great Britain for the wrer of the year 18-.

(3). Appointment and charge of the collectors of the land tax, with

warrant to collect.

[And if any person or persons shall hold or occupy messuages, lands, belonging to different owners, the same shall be separately and distinctly assessments, that the proportion of the land tax to be paid by each separsi *** spectively may be known and ascertained.]

Westmoreland.-We, the commissioners of the land tax for the said county, names are hereunto set and seals affixed; do hereby nominate and appointcollectors of the land tax for the township of —, in the said county, for year; and do hereby empower them to demand, collect, and receive the sum. you the said collectors are hereby required, within ten days after your SECO to cause public notice to be given in the church or chapel immediately djar service on the Lord's day, and to cause the like notice in writing to be affæl door of such church or chapel, that all appeals against the assessment for be finally heard and determined by the said commissioners, at ————————, in said county, on the day of ——, now next ensuing. And if, after the such determination, any person shall refuse or neglect to pay the same upat

you are hereby required to levy the same by distress and sale, or forthwith to give no-
tice unto us thereof, that such further proceedings may be had therein as to law doth
appertain. And the same, when collected, you are hereby required to pay unto the
receiver-general, or his deputy, at the times and places hereinafter following; that is
to say-deducting out of the last payment thereof, 3d. for every pound by you col-
ected for your trouble in collecting and giving receipts. Given under our hands and
eals the day of in the year of our Lord,

Westmoreland.-A. C. and B. C., collectors of the land tax for the division of
-, in the said county, complain to us, two of the commissioners of the land tax for
e said county, that A. O. of —, in the said county, [yeoman], refuseth (after de-
and by the said collectors duly made) to pay his rate or assessment to the land tax
the said divisions; and thereupon they pray that justice may be done.
Before us, D. E.

F. G.

Westmoreland.-To 4. O. of —, in the said county, [yeoman].

A. C.

B. C.

Forms.

(4). Complaint to

of land tax not paid.

the commissioners

thereupon.

We, whose names are hereunto set and seals affixed, two of the commissioners of the 15). Summons d tax for the said county for this present year, do hereby summon you personally ppear before us at the house of · in the said county, on―, the day of he hour of, in the -noon of the same day, to shew cause why you refuse ay your proportion of the rate or assessment towards the land tax within the diviof, in the said county. Given under our hands and seals, the -, in the year of our Lord

day of

'estmoreland.-To A. C. and B. C., collectors of the land tax for the division of (6). Distress. , in the said county.

hereas, in and by a rate and assessment made and signed according to the te in that case made, A. O. of —, in the said county, [yeoman], is rated and sed towards the land tax in the said division for this present year, the sum of And whereas it duly appears to us, two of the commissioners of the land r the said county, that the said sum of — hath been lawfully demanded of id A. O., and that the said A. O. hath refused and doth refuse to pay the same; hereas the said A. O., having appeared before us, in pursuance of our summons at purpose, hath not shewed to us any sufficient cause why the same should not id: [or, "And whereas it hath been duly proved to us that the said A. O. hath Auly summoned to appear before us, the said commissioners, to shew cause why ime should not be paid; but he the said A. O. hath neglected to appear, acg to such summons, and hath not shewed to us any sufficient cause why the should not be paid:"] These are, therefore, to require you forthwith to make ss of the goods and chattels of him the said A. O.; and if, within the space of lays next after such distress by you taken, the said sum, together with the s of keeping the said distress, shall not be paid, that then you do cause the said is to be appraised by two inhabitants or other sufficient persons, and to sell the returning to him the said A. O. the overplus, the charges of taking and keepsaid distress being first deducted.

stmoreland.-A Schedule, containing the whole sum assessed upon each parish
e within the East Ward of the said county, for and towards an aid granted to
ajesty by a land tax to be raised in Great Britain, for the service of the year
usand eight hundred and —, and also the christian names and surnames of
pective assessors and collectors; made by us, whose names are hereunto set and
fixed, commissioners of the land tax for the said county, this - · day of
year aforesaid.

(7). Form of the duplicates to be receiver-general, and into the Exchequer.

transmitted to the

£ s. d.

(and so on).

Tenants deserting premises, justices inay give possession if rent in arrear, &c.

Appeal.

Landlord and Tenant.

As to distress for rent, see tit. " Distress for Rent,” Vol. II.
As to removing goods to avoid a distress, see Ib.

As to the power of magistrates within the Metropolitan Police dis trict to interfere summarily with cases of oppressive distresses, see 2 &¦ Vict. c. 71, s. 39, tit. "Police," Vol. V.

As to embezzlement by lodgers, see tit. "Larceny," post, 1120. As to tenants wilfully damaging premises within the Metropolitan Police district, see 2 & 3 Vict. c. 71, s. 38; tit. "Police," Vol. V. p.6L1 Where a landlord, during the existence of a tenancy, charged his tenant, under that section, with having three months before wilfully damaged his premises, it was held, that the magistrate had no jurisdiction, and that the charge should have been made within one month. (De Beningfield, 1 Car. & M. 9).

As to the power of magistrates within the Metropolitan Police d trict to order the cleansing of houses in a filthy condition, see 2 & Vict. c. 71, s. 41, tit. " Police," Vol. V. p. 602.

Herein of

1. The Recovery of Possession of Premises on Tenants deserting them, p. 1076.

2.

on Determination of Tenancy,

p.1079.

I. The Recovery of Possession of Premises on Tenants

deserting them.

The 11 Geo. II. c. 19, s. 16, reciting that "landlords are often great sufferers by tenants running away in arrear, and not only suffering the demised premises to lie uncultivated without any distress thereon, whereby their landlords or lessors might be satisfied for the rent arrear, but also refusing to deliver up the possession of the demised premises, whereby the landlords are put to the expense and delar af recovering in ejectment;" enacts, "that from and after the said 24th day of June, 1738, if any tenant holding any lands, tenements or here ditaments, at a rack-rent, or where the rent reserved shall be full threefourths of the yearly value of the demised premises, who shall be in arrear for one year's rent, shall desert the demised premises, and leave the same uncultivated or unoccupied, so as no sufficient distress can be had to countervail the arrears of rent; it shall and may be lawful to and for two or more justices of the peace of the county, riding, division, of place, (having no interest in the demised premises), at the request() of the lessor or landlord, lessors or landlords, or his, her, or their f or receiver, to go upon and view the same, and to affix, or cause affixed, on the most notorious part of the premises, notice (b) in writing, what day (at the distance of fourteen days at least) they will return to take a second view thereof; and if upon such second view the tenant, or some person on his or her behalf, shall not appear and p the rent in arrear, or there shall not be sufficient distress upon premises; then the said justices may put the landlord or landlords, le sor or lessors, into the possession of the said demised premises; and the lease thereof to such tenant, as to any demise therein contained only,

shall from thenceforth become void."

Sect. 17. "Such proceedings of the said justices shall be examinaba (a) See form (1), post.

(b) See form (2), post.