8. Certificate, and consequences of omission. 52 Geo. 3, c. 93, Schedule (L). Additional 10%, per cent. Exceptions. Rules for charging. Duty to be paid to collectors of assessed taxes annually. Such of duties in ance be given to "And where the duty granted by the said act shall not be chargeable in ..15 0 respect of such person, the annual sum of . . "In addition to the duty of 31. 38. granted by the said act. "In addition to the like duty of 37. 3s. granted by the said act. . 0 10 6 3 13 6 0 10 6 . 3 13 6 [N. B. An addition of 107. per cent. to the above duties is added by the 3 Vict. c. 17, s. 8. See post, Vol. VI. p. 112.] Exceptions to the above Duties. "I. The taking of woodcocks and snipes with nets or springs. "II. The taking or destroying of conies by the proprietors of warrens, or on (b) any inclosed ground whatever, or by the tenants of lands, either by himself, herself, or themselves, or by his, her, or their direction or command. "Rules for charging the Duties. I. "Every person who intends to use or shall use at any time after the fifth day of April, 1813, any dog, gun, net, or other engine, for any of the purposes mentioned in the schedule to this act annexed, marked (L.), shall before he shall so use the same, in any year, and every person who intends to take or kill, or to assist (a) in the taking or killing any game, woodcock, snipe, quail, landrail, or coney, shall, before he shall so take or kill, or assist in the taking or killing the same, pay or cause to be paid in each year, unto the collectors of the duties mentioned or referred to in the other schedules of this act, for the parish, ward, or place where he shall reside, if in England, or to the collector of the like duties, or his deputy or sub-collector for the shire, county, borough, or place where he shall reside, if in Scotland, or one of them, respectively as aforesaid, for the time being, the duty hereby made payable, and shall obtain a certificate thereof in the manner herein directed, which certificate shall continue in force until and upon the fifth day of April (a) Now, however, by 54 Geo. III. c. 141, the duties, provisions, and penalties contained in this schedule relating to persons aiding or assisting, or intending to aid or assist, in the taking or killing of any game, or any woodcock, snipe, quail, landrail or coney, in the manner hereinafter mentioned, shall, after the passing of this act, severally cease and determine; provided that the act of aiding and assisting as aforesaid, and in the said act mentioned, (52 Geo. III. c. 93), shall be done in the company or presence and for the use of another person who shall duly have obtained a certificate in his own right, according to the directions of the said act, and who therein shall by virtue of such certificate then and there use his own dog, gun, net, or other engine, for the taking or killing of such game, woodcock, snipe, quail, landrail, or coney, and who shall not act therein by virtue of any deputation or appointment. See ante, 227, and post, 238, sect. 9, as to how far unqualified person may subject himself to a penalty by sporting with or for a qualified one. an (b) It is not clear but that this word on " is a mistake for "of." [now by the 2 & 3 Vict. c. 35, s. 3, until the fifth day of July] next 8. Certificate, after the time of issuing the same, and no longer." and consequences of omission. 52 Geo. 3, c. 93, Schedule (L). Collectors to give receipts. II. "Every collector, or his deputy or sub-collector, on application to him made by any person residing within the limits of his collection, and on payment to such collector, or his deputy or sub-collector, of the duty hereby made payable, shall give a receipt for the same, which receipt shall be signed by such collector, or his deputy or sub-collector, and made out conformable to such of the forms for certificates in the schedules to this act annexed, as the case may require; and every such receipt shall be a charge on the parish or place for which such collector, or his deputy or sub-collector, shall be appointed, for the sum therein expressed, in like manner and to the like effect as if the said sum had been previously assessed and levied by such collector, or his deputy or sub-collector, under the warrant of the commissioners acting in the execution of this act, for which receipt the said collector, or his deputy or sub-collector, shall be entitled to demand and receive His fee. from such person the sum of one shilling over and above the said duty, and no more, which sum shall be deemed the compensation to such collector, and his deputy or sub-collector, for his pains and care in executing this act; and the duty so received shall be paid to the receivergeneral, or his deputy, at his or their next receipt of duties, in full and without deduction; provided that the receipts given for the duties contained in this schedule shall not be liable to any stamp duty whatever." III. "Every such receipt, being delivered to the clerk of the commissioners acting for the district where the person aforesaid shall reside, shall be exchanged for a certificate made out in one of the forms in the schedule to this act annexed, marked (N.), corresponding with such receipt, which certificate the said clerk is hereby required, on demand, to make out and deliver gratis to such person, in exchange for the said receipt." IV. "The said receipts so exchanged shall be entered by the clerks in books for that purpose, and, after examination by the commissioners, shall be a sufficient authority to cause an assessment to be made on the persons mentioned in such receipts in the sums paid by them, which assessments shall be as binding on the collectors and others acting in the execution of this act, and on the parishes for which such collectors shall have been appointed, as any assessment to be made by the commissioners under the acts under which they act as commissioners; and the commissioners shall return duplicates thereof to the receiver-general, and to the commissioners of taxes." Receipts exchangby clerk to commissioners. ed for certificates Receipts to be entered in books. Commissioners accordingly. to assess parties V. The commissioners of the taxes are to cause forms of receipts Forms of receipts and certificates to be provided and distributed amongst the clerks, and and certificates. by them to the collectors, and such clerks and collectors are to be made accountable for same. VI. Enacts that the surveyor of the district is to execute the duty of a clerk, where no clerk is appointed, and points out how the collector himself is to be charged if liable. VII. "Every master or mistress charged or liable to be charged to the duties on servants mentioned in the said schedule marked (C.) No. 1, annexed to this act, in respect of any gamekeeper, whether such person shall have been deputed or appointed by such master or mistress, or by any other person or persons; and every person granting a deputation or appointment to the servant of any other person, who shall be duly charged to the said duty on servants in respect of such servant, whether as gamekeeper or in any other capacity, with power and authority to take or kill any game by any of the ways described in this schedule, shall be at liberty to obtain a receipt and certificate on behalf of such servant, on payment of the duty for the same in the manner before directed; and such receipt and certificate shall be a sufficient authority to assess the master or mistress, or person granting such deputation Where no clerk, surveyor to act. Gamekeepers' certificates. 8. Certificate, and consequences of omission. 52 Geo. 3, c. 93. Schedule (L). Lists to be advertised. Unqualified per by certificate, &c. (a). or appointment, and obtaining such receipt and certificate as aforesaid, and the certificate to be issued thereupon shall be deemed and construed to exempt the servant or servants named therein, during his or their continuance in the same capacity and service; and also to exempt any servant or servants of the same master or mistress who shall succeed to the deputation or appointment of the same manor or royalty, or lands, within the year for which the duty shall be so assessed, for and during the remainder of such year; and no such servant in whose behalf a receipt and certificate hath been duly obtained as aforesaid, shall be required to obtain a certificate for himself, nor be liable to the duty hereby granted, nor to any penalty by reason of not obtaining a certificate in his own name, or for not paying the said duty: Provided always, that every certificate granted under this act to any person acting under any deputation or appointment shall, upon the revocation of such deputation or appointment, be from thenceforth void and of no further effect, as to the person therein deputed or appointed; provided that if any lord or lady of any manor in England, Wales, or Berwick-upon-Tweed, or proprietor of lands, in Scotland, shall, on the revocation of any deputation or appointment, by virtue of which a certificate hath been granted for any year, make a new deputation or appointment within the same year, to any person in his or her service, or in the service of the same master or mistress, who shall have been charged, as well to the duties on servants as to the game duties granted by this act, it shall be lawful for the clerk to the commissioners of the district, and every such clerk is hereby required in such case to renew the certificate for the remainder of that year, in behalf of the person so newly appointed, without any duty or fee, by indorsing on such certificate the name and place of abode of the person to whom such last-mentioned deputation or appointment had been granted, and declaring the same to be a renewed certificate, free of duty or fee." VIII. "The commissioners for the affairs of taxes shall, once or oftener in every year, as soon as conveniently may be after such certificates shall have been issued, cause the names and residences of the several persons to or for whom such certificates have been granted for that year, in each county in Great Britain, distinguishing the persons acting under any deputations or appointments from others; and the manors, royalties, or lands, for which deputations or appointments have been granted, and also distinguishing the rate of duty assessed, to be inserted in some newspaper circulated in each respective county, or in such other newspaper and in such manner as to them shall seem proper.” IX. "Neither the assessment of the duty hereby imposed, nor the sons not protected payment thereof, nor the certificate delivered, nor any thing herein contained or done in pursuance of this act, shall authorize or enable any person to act in the manner described in this schedule, at any time or times, or in any manner prohibited by any statute in force at and immediately before the passing of this act; nor unless such person shall be duly qualified so to do, under and by virtue of the said statutes (@); and all penalties and forfeitures, actions and suits, for offences against such statutes, shall and may be prosecuted and maintained for such offences, as if this act had not been made." Gamekeepers' certificate confined to manor. X. "No assessment or certificate under the said acts and this act, or payment of the duty thereby imposed, by or for any person acting under a deputation or appointment, shall be received in evidence, or be available in law or equity, in any suit or prosecution under this act, where proof shall be given of doing or having done any act for any of the purposes mentioned in this schedule, out of the precincts or limits (a) The qualifications requisite to kill game at the time of the passing of this act are now rendered unnecessary by the 1 & 2 Will. IV. c. 32. See ante, 224. of the manor, royalty, or lands for which such deputation or appointment 8. Certificate, was made or granted." (Vide ante, 224, 232). XI. "If any person shall be discovered doing any act whatever, in respect whereof such person shall be chargeable as aforesaid, by any assessor or collector of the parish where any such person shall then be, or by any commissioner for the execution of this act, acting for the county, riding, division, or place in which such person shall then be, or by any lord or lady, or gamekeeper, of the manor, royalty, or lands, wherein such person shall then be, or by any inspector or surveyor of taxes, acting in the execution of the said acts or this act, for the district in which such person shall then be, or by any person duly assessed to the duties granted in this schedule, or consolidated therewith, or by the owner, landlord, lessee, or occupier of the land in which such person shall then be, it shall be lawful for such assessor, collector, commissioner, or gamekeeper, inspector, or surveyor, or other person as aforesaid, or such owner, landlord, lessee, or occupier of land as aforesaid, to demand and require (a), from the person so acting, the production of a certificate issued to him for that purpose, which certificate every such person is hereby required to produce to the person so demanding the same, and to permit him to read the same, and (if he shall think fit) to take a copy thereof, or any part thereof; or in case no such certificate shall be produced to the person demanding the same as aforesaid, then it shall be lawful for the person having made such demand to require the person so acting forthwith to declare to him his christian and surname, and place of residence, and the parish or place (if any) in which he shall have been assessed to the duties by this act granted or consolidated therewith; and if any such person shall, after such demand made, wilfully refuse to produce and shew a certificate issued to him for that purpose, or in default thereof as aforesaid, to give in to the person so demanding the same his christian and surname, and place of residence, and the parish or place (if any) in which he shall have been assessed, or shall produce any false or fictitious certificate, or give any false or fictitious name, place of residence, or place of assessment, every such person shall forfeit and pay the sum of twenty pounds, to be sued for, recovered, and applied in the manner hereinafter directed (b)." (See post, 251). XII. "If any person or persons shall, after the 5th day of April, 1813, in England or Wales, or after the 24th day of May, 1813, in Scotland, do any act for any of the purposes mentioned in this schedule, without having obtained such certificate as is directed by this act, in order to an assessment for the year wherein such person or persons shall so act, every such person shall forfeit and pay the sum of 201. (c), to be sued for, recovered, and applied in the manner hereinafter directed; (a) This demand need not be actually on the land on which the person does the act, but it must be made either there or so immediately after he has left it, that the discovery and demand may appear connected, and form parts of the same transaction. (Scarth v. Gardiner, 5 Car. & P. 38). The person making the demand need not prodace his own certificate. (Id.) (b) The penalty imposed on a party hereby for not producing his certificate, does not attach on him by the simple refusal to produce it, unless he also refuse on request to give his christian and surname, and place of residence, and the parish and place in which he shall have been assessed to the duties on game certificates; for the default of not (c) Such person is also liable to a and conse quences of omission. 52 Geo. 3, c. 93. Schedule (L). Penalty for not producing certifidemand. cates &c. on Penalty for acting without a cer tificate. 8. Certificate, and consequences of omission. 53 Geo. 3, c. 93. Schedule (L). Surcharge. Appeal. Offences, before mined. and every such offender shall also be liable to the payment to his Majesty, his heirs or successors, to the full duty of 31. 13s. 6d. sterling, over and above the said penalty to be charged in the assessment of the parish or place where the offence shall be committed, by way of increased charge by the inspector or surveyor of the said parish or place (a); which increased charge may be made at any time within six calendar months after the duty shall have accrued, and the said charge shall be allowed by two commissioners, according to the directions of the acts relating to the duties of assessed taxes, subject to appeal whenever such commissioners shall appoint the time and place for hearing and determining the said appeal." XIII. "It shall be lawful for any two commissioners for executing whom to be deter- this act, or for any one justice of the peace of the county, riding, or division, or the shire or stewartry, or for any city, borough, liberty or place wherein any offence or offences mentioned or described in this schedule shall be committed, such justice being also a commissioner for executing this act; and he and they is and are hereby required, upon information or complaint to him (b) or them made of any such offence Surcharge. (a) By the 5 Geo. IV. c. 44, s. 7, after reciting the above provision, and "that doubts have arisen whether the inspector or surveyor in the said cases is authorized to charge for the game duty persons liable who have omitted to pay the said duty, and obtain certificates thereof, without a previous proceeding against such offender, and a previous conviction thereon in the said penalty, or for some part thereof, and it is expedient to remove such doubts;" it is enacted, "That from and after the passing of this act, it shall and may be lawful for any inspector or surveyor, acting in the execution of the said acts, and of this act, without any previous information and conviction of the offender in the said penalty, or any part thereof, to charge, according to the provisions of the said acts, any person so chargeable with the said duty payable by persons in respect of their taking or killing game, or doing acts in the said acts mentioned, and who shall have omitted to pay the said duty, and obtain the certificate as by the said acts directed, provided every such charge be made within the period limited by the said acts, and in the single duty only; and which charges shall be allowed by the respective commissioners in the execution of the said acts, and shall be subject to appeal according to the provisions and directions thereof, in like manner as any charges are authorized to be made by any inspector or surveyor, and appeals therefrom heard and determined under the said acts; anything therein contained to the contrary notwithstanding." And by the 6 & 7 Will. IV. c. 65, s. 8, after reciting this last-mentioned section, and “that doubts have arisen as to the period limited by the said acts for making any such last-mentioned charge, and it is expedient to remove such doubts, and to amend the said last-recited enactment in the manner hereinafter mentioned;" it is enacted, "That where any persons who shall be chargeable with the said duty payable by persons in respect of their taking or killing game, or doing other acts by which they are rendered liable to the said duty, shall omit to pay the said duty, or to obtain a certificate as by the said acts is directed, it shall be lawful for any such inspector or surveyor as aforesaid to charge any such person with the said duty, at any time on or before the 5th day of April [by the 2 & 3 Vict. c. 35, s. 3, 5th July] next after such person shall have become so chargeable, and whether such shall have been previously convicted of any such offence as aforesaid or not, subject, nevertheless, to appeal according to the provisions and directions of the said acts; and upon every such charge as last aforesaid, which shall be allowed or confirmed by the said commissioners of taxes, the assessment shall be made in double the rate of duty chargeable; and it shall not be lawful for the said com. missioners to remit or strike off any part of the said double duty, any thing in any act or acts contained to the contrary in anywise notwithstanding." (b) The magistrate who takes the information must hear the case. (Jones v. Gurdon, 2 G. & D. 133; 2 A. & E. N. S. 552, S. C.) Where under this section one magistrate took the information, and another convicted, it was held that the latter had acted without jurisdiction, and was liable in trespass for imprisoning the offender for non-payment of the penalty, although his conviction had been quashed on appeal. (Id.) See post, title “Justices.” |