“Third.-Every receiver-general to be appointed as aforesaid shall execute 1. The Acts the duties of the said office in person, without any deputy or deputies, unless he relating to Mashall be required or authorized, in cases of illness or other temporary or nagement of sufficient cause, to appoint a deputy or deputies with the approbation of the Commissioners. said commissioners of his majesty's treasury, by the commissioners for the affairs of taxes." 3 Geo. IV. c. 88. consent of trea sury, &c. "Fourth.-Every receiver-general to be appointed as aforesaid shall attend Not to appoint a at such places, and observe such route in proceeding from place to place, for deputy without the receipt of the said taxes from the several collectors of the parishes, wards, or places within the limits assigned to him, and at such times, and from time to Route for receipt time, as shall be settled with him, and approved by the commissioners for the of taxes. affairs of taxes: provided always, that it shall be lawful for the said commissioners of his majesty's treasury, or any three or more of them, to allow every such receiver-general an allowance not exceeding 28. per mile, and one guinea per day, for his travelling expenses when absent from home upon his quarterly Travelling exor half-yearly receipt; and also a like allowance if travelling upon an extraor- penses. dinary occasion, by the direction of the commissioners for the affairs of taxes: provided also, that whenever the said commissioners of the treasury shall require any receiver-general to keep open an office daily or weekly, or on two or more days in each week, except Sundays and Christmas Day, for the receipt of the taxes of his district or any part thereof, it shall be lawful for the said commissioners of the treasury to assign an additional salary and allowance for the ex- An additional penses incident to his said office, over and above the salary and allowance herein salary, &c., allowed for keeping an limited, to be paid out of the said taxes in manner hereinbefore directed: pro- office. vided always, that an account of the salaries, allowances, or other emoluments, Proviso. in any manner accruing to the several receivers-general of the taxes under this act shall be annually laid before both houses of parliament within twenty days after the meeting thereof." sons to receive "Fifth.-It shall be lawful for the said commissioners of the treasury Treasury may to contract or to authorize the said commissioners for the affairs of taxes to contract with percontract with any receiver-general; or any other person or persons, to remit the and remit monies. taxes collected and received, and paid to the receiver-general or his deputy, authorized as aforesaid, to be by such person or persons paid, or caused to be paid, into the receipt of his majesty's exchequer at Westminster, at such time or times, and in such manner, as shall be specified in such contract; and also to contract in like manner with the same, or any other person or persons, to receive from the collectors residing within the limits specified in their respective contracts all such taxes as shall remain in the hands of any collector or collectors, or shall have been collected by him or them since the last circuit of receipt of the receiver-general or his deputy, or to be collected by any collector or collectors aforesaid, at any time or times in the same or succeeding quarter of the year after the last half-yearly circuit of receipt, by any receiver-general or his deputy, upon such terms and conditions as shall be specified in such contracts respectively, of which contract or contracts the respective commissioners shall have notice, and from time to time shall make such order or orders for the payment of the monies from time to time collected or received by the respective collectors aforesaid, as by this act is directed" (a). "Sixth.—It shall be lawful for every receiver-general who shall not contract Receivers not to remit the taxes by him received into the receipt of his majesty's exchequer, monies to person remitting, to pay under the regulations prescribed by the said commissioners of his majesty's appointed. treasury, to pay over the same to such person or persons as shall be authorized as aforesaid to pay the same into the said receipt of exchequer, and who shall attend such receiver-general for that purpose; and the receipt of such authorized per (a) By stat. 1 & 2 Will. IV. c. 18, s. 6, all bills and securities drawn for and on account of the land-tax and assessed taxes, payable to the order of the commissioners for the affairs of taxes, and remitted to the said commissioners or the receiver-general for the London district, shall and may be indorsed by any two of such commissioners. By sect. 8, the commissioners may make arrangements with any person to VOL. VI. receive from the receiving inspectors the 3 Geo. IV. c. 88. Receivers keeping daily or weekly offices may appoint particular days of receipt from collectors. 1. The Acts son or persons, in duplicate, shall be a full discharge and acquittance to such relating to Ma- receiver-general; and the first of every receipt in duplicate so given shall be nagement of transmitted to the commissioners for the affairs of taxes; and the second of Commissioners. every such receipt shall remain with the said receiver-general as his voucher in passing his accounts; and every such receipt shall be free of stamp duty." "Seventh. Whenever any receiver-general shall be required to keep open daily or weekly (except as before excepted) an office for the receipt of taxes within his district, it shall be lawful for such receiver-general, and he is hereby required, to fix the day or days for receiving the same from each collector whose place of residence shall be within ten miles of the said office, according to such course, order, and rotation, as shall be approved by the commissioners for the affairs of taxes, or any three or more of them; according to which rotation every such collector shall attend to make his payment, so that each such collector may attend four or a less number of days in each quarter of a year, or quarterly, as the commissioners of the district shall think expedient, and shall certify to the commissioners for the affairs of taxes according to the said course, order, and rotation; of which day or days of payment due notice shall be given to the respective commissioners acting in the execution of the said acts and this act; and where the residence of any collector or collectors within the district of any such receiver-general mentioned in this rule shall not be within the distance before mentioned, the receipts of the monies from time to time collected by them shall be held by the deputy of such receiver-general in the manner prescribed in this act in regard to other districts." Bonds, &c., to be to his majesty. Receivers may examine collectors on oath. "Eighth.-All bonds, contracts, and securities, to be entered into with or taken from the receivers-general to be appointed, or with or from any other person or persons to be appointed under this act, and their respective sureties, to remit the monies arising by the taxes granted by the said acts, or any of them, or any other duties or sums of money under the management of the commissioners for the affairs of taxes, shall be to his majesty, his heirs, and successors, and entered into with and taken by the commissioners for the affairs of taxes, and shall be filed and kept in the office of the said commissioners; and no such bond, contract, or security, shall be entered or filed at any of the offices in the Court of Exchequer unless and until it shall be necessary to be made matter of record for the purpose of suing process at law in the said Court of Exchequer at Westminster, for the recovery of any penalty forfeited thereon, or any debt or duty owing thereon or against the person and effects of the parties bound thereby, their heirs, executors, or administrators respectively; in which cases the commissioners for the affairs of taxes shall cause the same to be delivered into the office of the king's remembrancer of the said court; and such delivery shall be deemed and be as valid and effectual as if the bonds, contracts, and securities, had been taken in one of the said offices, according to the course or practice of the said court heretofore used, to all intents and purposes whatsoever; and shall be applied and made use of in such and the like manner, in any suit, action, or process of law, on the said bonds, contracts, or securities, as if the same had been from the caption thereof respectively filed in the said court." "No. II.-Rules and Regulations respecting the said Office, in relation to Assessed Taxes." "First.-Every receiver-general to be appointed as aforesaid, and his deputy or deputies, except as after mentioned, authorized under this act, shall and is hereby respectively empowered and authorized, at the respective times appointed by the said acts and this act for the delivery of schedules of defaulters, to administer an oath to every such collector (or, being a person called a Quaker, a solemn affirmation), that he or they hath or have fully paid all the sums by him or them collected or received of or for the assessed taxes, and hath or have fully accounted for all sums not collected or received, in the schedule or schedules then delivered, and shall true answer make to all such questions as shall be deAnswers signed by manded of him; and it shall be lawful for every receiver-general, or his deputy or deputies, authorized under this act, at the time of delivering such schedule or schedules, to examine each collector on any matters touching the sums collected and the sums in arrear, and the substance of the answer or answers which any collector shall give on such examination shall in his presence be reduced into writing, and read to him, with liberty to alter and amend the same in any particular; and every such collector shall write or sign his assent to the same in collectors. his own handwriting or sign, and in his usual manner of writing or signing 1. The Acts the same." relating to Ma "Second.-Every collector residing within ten miles of an office for the daily nagement of or weekly receipt of the said taxes, to be established pursuant to this act, shall Commissioners. once in every intervening quarter of a year, when required by the receiver-general of the district where such office shall be, account with the said receiver-general, 3 Geo. IV. c. 88. and on his oath or affirmation be examined by such receiver-general, in the Collectors to acmanner directed by the preceding rule, unless the accounts of the monies of the count quarterly. said taxes respectively received by such collector shall have been previously examined by the commissioners of the district, and the amount to be then paid to the receiver-general shall have been certified under their hands, and the certificate thereof delivered to the said receiver-general, as directed by this act." &c., of collectors "Third.-It shall be lawful for every such receiver-general, or his authorized Receivers may deputy, as aforesaid, whenever he shall see occasion, to report to the commis- report failures, sioners acting in the execution of the said acts and this act, in any matter or to commissioners. thing touching the conduct of any collector or collectors aforesaid; and in every case where there shall be a failure of assessing or charging the duties in any parish, ward, or place, parishes, wards, or places, or of raising or paying the several sums respectively charged on any person or persons chargeable in such parish, ward, or place, parishes, wards, or places, or in the making out or returning any duplicates of assessments by their clerk, or of doing any other act required by the acts relating to the said taxes or by this act, to be done by such clerk, stating therein the particulars of his complaint against such collector or collectors, or other person or persons acting as aforesaid, and what in his opinion ought to be done therein; and whenever any receiver-general, or his authorized deputy, shall have reported to the commissioners acting for any parish, city, town, Proceedings by or place, or any ward, or other division, any matter or thing which in the opinion commissioners of such receiver-general, or his authorized deputy aforesaid, shall require the particular consideration of the said commissioners, it shall be lawful for them, and they are hereby required, to summon a meeting within a reasonable time after such report; of which meeting the receiver-general, or his authorized deputy aforesaid, shall have notice, and may and shall attend thereat, and assist in the consideration of the measures necessary and expedient to be taken in the execution of the said acts and this act." “No. III.-Rules and Regulations respecting the Office of Collector of Assessed Taxes." thereon. to receivers, show "First.-At each quarterly or half-yearly receipt of any receiver-general as Collectors to proherein mentioned, to be held next after the 10th day of October and the 5th day duce assessments of April in each year, pursuant to the directions of this act, all and every the ing sums colcollectors and collector of the assessed taxes or the monies arising by composi- lected. tions for assessed taxes, within the jurisdiction of such receiver-general, shall bring with him and produce to the receiver-general, or his deputy, the duplicate or duplicates of assessment, showing the respective sums by them or him collected and received, duly written off in the said duplicate or duplicates, or, instead thereof, a certificate signed by two or more of the commissioners of the district, stating the several sums collected and received, and the sums to be paid to the receiver-general or his deputy at the ensuing receipt, together with a full and true account, in writing, signed by such collectors or collector, in their or his usual manner of writing or signing their or his christian and surnames or name, of all sums of money by them or him collected for that year of assessment, and, on his oath or solemn affirmation aforesaid, true answer make to all such lawful questions as the said receiver-general or his deputy shall there demand of them or him touching the assessed taxes; and if any collector of the assessed taxes shall at Collector neglectany such half-yearly receipt neglect or refuse to bring with him and produce such ing his duty duplicate or duplicates of assessment, showing the respective sums collected or received in manner aforesaid, or instead thereof a certificate, signed by the commissioners of the district aforesaid, together with an account in writing, signed by such collector in manner before directed, or shall refuse to take the oath or affirmation aforesaid, or to answer any lawful question or questions demanded of him by such receiver-general, or deputy authorized as aforesaid, or shall declare, in any answer by him made, any matter or thing which shall be false, every such collector shall forfeit and pay the sum of 50l. to be sued for and recovered as Penalty 507. any penalty may be sued for or recovered under the acts relating to the said herein. 1. The Acts taxes or any of them, together with all costs and charges attending the recovery relating to Ma- thereof." nagement of Second.-Whenever any sum or sums of the monies collected and received Commissioners. under the authority of the said acts shall be detained in the hands of any collector or collectors, and shall not be duly accounted for to the receiver-general or his 3 Geo. IV. c. 88. deputy at the receipt to be holden next after the same shall have been collected or received by him or them; and whenever any sum or sums of the arrears of taxes and monies so collected or received shall be ordered to be paid by the respective commissioners of the district acting in the execution of this act, and shall not be paid on the day so ordered, every such collector shall forfeit and pay the sum of 501., and a further penalty at the rate of 51. per centum per annum for the whole sum by him detained; and the amount of the said penalties shall be sued for and recovered in the manner hereinbefore directed, with all costs and charges." Collectors not paying over monies. Penalty. Collector using public money. Penalty 501. Schedule of de faulters to be delivered by collector to receivergeneral. "Third.-If any collector of the said taxes shall, from and after the passing of this act, advance or lend to any person or persons any of the monies so by him collected or received, or if any such collector shall pay or apply any monies or any part of the said monies to his own use or purpose, or shall deposit or deliver over the same to any person or persons, so that the full sums or any part thereof to be raised under the said acts, according to the tenor and effect thereof, shall be withheld and not be paid to the receiver-general at the times on which the same ought to be paid according to this act, every such collector shall for every such offence forfeit and pay the sum of 501. with all costs and charges, to be recovered in manner last aforesaid." "Fourth.-All schedules of defaulters to be delivered after the passing of this act, by any collector or collectors of the said taxes and composition monies, or any of them, shall be delivered to the several receivers-general, or their authorized deputies, on their receipt, after the 10th day of October and the 5th day of April, yearly, and at the time of such collector or collectors attending the receivergeneral with an affidavit subscribed on the oath or affirmation of the collector or collectors in the manner directed by the said acts, and which oath or affirmation the said receivers-general, or their respective authorized deputies, are hereby respectively authorized to administer and subscribe; and any collector neglectlecting his duty ing to deliver any such schedule, duly verified as aforesaid, to such receivergeneral or his deputy at the time, and on his receipt as aforesaid, shall be subject to the like process as is provided for neglecting to deliver schedules under the said acts relating to the assessed taxes, and all such schedules respectively shall be delivered by such receiver-general or his deputy, to the respective commissioners, to remain in their hands during the same time as is allowed by the said acts relating to assessed taxes." Collector neg herein. Proceedings. Bond given by collector free from duty. Poundage to collector. Commissioners may call collectors before them previous to each receipt, and make orders for payments; "Fifth. Every bond or other security to be given after the passing of this act, by the collector or collectors of the land-tax, to the respective commissioners acting in the execution of the act relating to the said tax, shall be free of any stamp duty whatever." Sixth.-Every collector shall receive from the receiver-general the poundage allowed to him under the said recited acts, unless the said commissioners of his majesty's treasury shall direct all or any portion of such poundage to be discontinued, and which the said commissioners are hereby authorized to do from time to time, and in such manner as shall appear to them expedient for the better execution of the provisions of this act." "No. IV.-Rules and Regulations respecting the Offices of other Persons acting in the Execution of the said Acts." "First. It shall be lawful for the several commissioners acting in the execution of the said recited acts and of this act, in their respective divisions, and they are hereby required, whenever they shall have received notice, as directed by this act, of any receipt to be holden by the receiver-general of the monies collected and received within the limits of the district of the said commissioners respectively, and on or immediately before the day or days of receipt to be so holden, to call before them the respective collectors appointed for each parish or place, and to examine him or them upon solemn oath or affirmation, and assure themselves of all and every of the sum or sums of money and arrears of the said duties and compositions respectively that shall have been collected, or remain to be collected, and which shall be payable to the said receiver-general or his deputy, or such other person or persons as shall be authorized to receive the same under 1. The Acts this act, at such ensuing receipt, and to make such order therein for the payment relating to Maof the same to the receiver-general or his deputy, or other person or persons nagement of aforesaid, as they shall judge necessary; and the said commissioners shall there- Commissioners. upon cause to be delivered to every such collector a certificate of the sum to be payment to be so paid to the said receiver-general or his deputy, or other person or persons 3 Geo. IV. c. 88. aforesaid, together with their order for the payment of such sum or sums as and give certifi aforesaid, under the hands of the said commissioners, or any two of them, and cate to collector of which certificate shall be delivered by every such collector to the receiver-general made by him. or his deputy, or other person or persons aforesaid, at the time of his attending to make such payment of the monies by him collected and received; and the Certificate, &c. said commissioners shall enter every such certificate and order in a book, to be entered. by them provided for that purpose; and it shall be lawful for the inspector and surveyor acting for the district of the said commissioners, at all convenient times, to inspect the said book, and take such extracts therefrom as shall be required by the said commissioners for the affairs of taxes." "Second.-Whenever the respective commissioners shall have signed and allowed any assessment of assessed taxes, and the days to be appointed for hearing appeals therefrom shall have elapsed, the clerk to the said commissioners shall cause to be numbered the pages in each book of assessment, and the sums as- Books of assesssessed in each page to be duly cast up; and they shall forthwith, and before the ment made up. next ensuing receipt for the said taxes, transmit to the receiver-general of the Proceedings district, or his deputy, the total amount of the sum to be paid to such receiver- thereon. general by and for each parish, ward, or place in the respective districts, together with the names of the collectors appointed to collect and receive the same." &c., of assessed cute this act. Sect. 5. "That the several and respective persons who, for the time Commissioners, being, shall be commissioners for putting in execution the acts relating taxes and land-tax to assessed taxes and to the land-tax respectively, shall be commissioners to be commissionfor putting in execution this act, and the powers herein referred to or ers, &c., to execontained, in all and every the respective counties, ridings, divisions, shires, and stewartries, cities, boroughs, cinque-ports, towns, and places in Great Britain; and the several collectors, surveyors, inspectors, and inspectors-general for the time being, appointed or to be appointed to put into execution the said acts, shall respectively be collectors, surveyors, inspectors, and inspectors-general, to put in execution this act, within the limits of their respective divisions, districts, and places, to which they are or shall be appointed; and the said commissioners and others before mentioned are hereby empowered and required to do and perform all things necessary for putting this act into execution, in the like and in as full and ample a manner as they or any of them are or is authorized to put in execution the said acts, and all and every the powers and authorities, methods, rules, directions, penalties, forfeitures, clauses, matters, and things, contained in any of the said acts (except where such provisions are varied, or other provisions are substituted by this act), shall, in collecting, levying, and accounting for the said duties and monies respectively, be severally and respectively duly observed, practised, and put in execution throughout Great Britain, in relation to all and every the duties and monies aforesaid, as fully and effectually, to all intents and purposes, as if the same powers, authorities, methods, rules, directions, penalties, forfeitures, clauses, matters, and things, were particularly repeated and re-enacted in the body of this act, and applied to all and every such duties and monies aforesaid, as part of the provisions of this act." tax to be under Sect. 6. "That every appointment of clerk to the commissioners for Appointment of executing the acts relating to the land-tax shall be made for the term and clerk to the landunder the rules and regulations for the appointment, continuance, and the provisions of removal of a clerk to the commissioners for executing the acts relating to assessed tax acts. 43 Geo. III. c. 99. the assessed taxes, as is provided by an act passed in the forty-third year of the reign of his late majesty king George the Third, intituled 'An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same."" Sect. 7. "That from and after the passing of this act, in every case |