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Justices may act as commis. sioners.

Justices of peace duly qualified may act as commissioners of land-tax and assessed taxes, (7 & 8 Geo. IV. c. 75, s. 1, and 3 & 4 Will. IV. c. 95, and see 52 Geo. III. c. 95, Rule 31). We will treat of this subject under the following general heads :I. The Act consolidating the Provisions relating to the Duties

under the Management of the Commissioners for the Affairs of Tares and other Officers, and other subsequent

Acts relating thereto, infra. Which provisions will be found arranged, as far as possible, under the following heads :-). Qualifications and Powers of Commissioners. 2. Meetings of Commissioners-Appointments of Clerks and Assessors, and their Powers and Duties. 3. Appointment of Collectors and Sureties, and their Powers and Duties, and Liabilities. 4. Inspectors and Surveyors, and their Powers and Duties, and of Receivers-General Rules and Regulations respecting Receivers-General, Collectors, and other Officers. 5. Of Surcharges and Appeals. 6. Of Distraining for Arrears of Taxes. 7. Provisions respecting the Payment of Monies in the Hands of Collectors; and when Parishes are liable for Default, and Proceedings thereupon. 8. Provisions for enforcing the Act, Penalties, Protection to Officers, &c.

II. The Acts regulating the Assessments and Collection, fc.

p. 50. Which provisions will be found arranged under the following heads :1. Of the Appointment of Assessors, and when Collectors may act in their place. 2. Of Services of Notices. 3. Of Certificates of Assessment and Estimates. 4. Of Surcharges. 5. Rules and Directions for paying to the Receiver-General, and accounting for the Duties received by the Collectors. 6. Of the Inspectors-General.

II. The Assessed Taxes themselves, p. 69.

Which head will be found divided as follows:-1. The Regulations of the 43 Geo. III. c. 161, and subsequent Acts; and, 2. The several Duties, with the particular Rules and Exemptions affecting them.

IV. Of Compounding for Assessed Taxes, p. 160.

I. The Act consolidating the Provisions relating to the Manage

ment of the Commissioners for the affairs of Tares and

other Officers, and other subsequent Acts relating thereto. [43 Geo. III. c. 99; 45 Geo. III. c. 5, ss. 1 and 2 ; 45 Geo. III. c. 71, ss. 1 and 2 ;

48 Geo. III. c. 55, s. 1; 3 Geo. IV. c. 88; 1 & 2 W. IV. c. 18; 4 & 5 W. IV. c. 60; 5 & 6 W. IV. c. 20; 6 & 7 W. IV. c. 28.]

These several provisions may be arranged under the following heads; and it has been considered by the editor to be most expedient to give the statutes themselves, their provisions being arranged in an order very nearly similar to that which is here adopted. 1. Qualifications and Powers of Commissioners. 2. Meetings of Commissioners-Appointment of Clerks and Assessors, and

their Powers and Duties. 3. Appointment of Collectors and Sureties, and their Powers and Duties, 4. Inspectors and Surveyors, and their Powers and Duties, and of Receivers

and Liabilities.

General. Rules and Regulations respecting Receivers-General,

Collectors, and other Officers. 5. Of Surcharges and Appeals. 6. Of distraining for Arrears of Taxes. 7. Prorisions respecting the Payment of Monies in the Hands of Collectors;

and when Parishes are liable for Default, and Proceedings thereupon. 8. Prorisions for enforcing the Act, Penalties, Protection to Oficers, &c. The 43 Geo. III. c. 99, intituled “An Act for consolidating certain of The principal

consolidating act, the Provisions contained in any Act or Acts relating to the Duties under conso

43 Geo. III. c. 99. the Management of the Commissioners for the Affairs of Taxes, and for amending the same," after reciting, that “whereas it is expedient that certain of the provisions and powers contained in any acts in relation to the duties on windows or lights, on inhabited houses, on servants, carriages, horses, mules, and dogs, and other the duties lately transferred to the commissioners for the affairs of taxes, should be reduced into one act of parliament, and amended in the particulars herein mentioned,” enacts, “That all the said duties now under the management of the commissioners for All duties now the affairs of taxes (except the monies arising from the aid granted to his un

under the manage.

ment of tax-office majesty by a land-tax, by an act passed in the thirty-eighth year of the (except land-tax) Teign of his present majesty), so far as the same relate to England, Wales, shall be levied

under regulations and Berwick-upon-Tweed, shall, from and after the time hereinafter of this act: mentioned for the commencement of this act, be assessed, raised, levied, and paid, under the regulations thereof."

Sect. 2. “ That this act, with respect to the duties before mentioned, Commencement sball commence and take effect from and after the 5th day of April, 1804.” taxes, April 5.

of act as to such Sect. 3. “That this act, with respect to the said last-mentioned duties, 1804; shall be construed to take effect from and after the times respectively and as to new appointed by the act or acts granting such duties, for the commencement of testin time of the same.'

The 4 & 5 Will. IV. c. 60, s. 8, enacts, “That from and after the The 4 & 5 W. IV. passing of this act the several persons so as aforesaid appointed commis- c. 60, consolidales

the boards of comsioners of stamps for the United Kingdom of Great Britain and Ireland mission

missioners of and commissioners for the affairs of taxes in Great Britain respectively stamps and tures. shall, without any further commission or other authority than this act, be The boards of and become one consolidated board of commissioners, and be called “The commissioners of

stamps and comCommissioners of Stamps and Taxes,' and it shall be lawful for his missioners of majesty, his heirs and successors, from time to time to appoint under the taxes to be one

consolidated great seal of Great Britain and Ireland such other persons as he or they board of commis. sball think fit to be commissioners of stamps and taxes, and that from sioners of stamps benceforth all the several duties, matters, and things which at the time and taxes. of the passing of this act are collected by or are under the care and Danagement of the said coinmissioners of stamps and of the said commissioners for the affairs of taxes respectively shall respectively be collected by and shall be under the care and management of the commissioners of stamps and taxes, in the same manner as such duties, matters, and things respectively have heretofore been collected by or have been under the care and management of the said commissioners of stamps and of the said commissioners for the affairs of taxes respectively : provided always, that as well the said commissioners so to be appointed by his majesty, his heirs and successors, as aforesaid, as the said com. missioners by this act constituted commissioners of stamps and taxes, shall respectively be and remain commissioners of stamps and taxes during the pleasure of his majesty, his heirs and successors, and no longer." Sect. 9 enacts, “ That the said commissioners of stamps and taxes, or Powers vested in

commissioner of any three or more of them, shall have, use, and exercise all such powers

stamps and com and authorities as are now given to or vested in or as might be used and missioners 0

ers.

1. The Act re- exercised by the whole or any number of the said commissioners of stamps lating to Ma. or of the said commissioners for the affairs of taxes, under or by virtue of nagement of any act or acts in force at or immediately before the passing of this act, Commissioners, and all such powers and authorities shall be and are hereby given to and

vested in the commissioners of stamps and taxes, and any three or more 4 & 5W. IV. c. 60.

of them, as fully and effectually, to all intents and purposes, as if such taxes, respectively

18 powers and authorities, and all clauses, regulations, provisions, penalties, to be exercised by the commission.' and forfeitures in any act or acts relating thereto respectively, were seve

rally repeated and re-enacted in this act, and made part thereof; and all rules, orders, regulations, acts, matters, and things which shall be made or done by the said commissioners of stamps and taxes, or any three or more of them, and which by any act or acts in force at or iminediately before the passing of this act are or were required or authorized to be made or done or which might be made or done by the commissioners of stamps or the commissioners for the affairs of taxes, or any three of such commissioners respectively, shall be and be deemed to be as good, valid, and effectual in the law to all intents and purposes as if made or done by the said commissioners of stamps or the said cominissioners for the affairs of taxes, or any number of such commissioners respectively, under or in pursuance of any such act or acts as aforesaid ; and all persons shall be subject and liable to the same pains and penalties for doing or omitting to do any act, matter, or thing contrary to any rules, orders, or regulations of the said commissioners of stamps and taxes, or any three or more of them, as such persons respectively would have been subject and liable to for doing or omitting to do the same acts, matters, or things contrary to any rules, orders, or regulations of the commissioners of stamps or the commissioners for the affairs of taxes respectively, under or by virtue of any act or acts in force at or immedately before the passing of this act: provided always, that where by any act or acts in force at or immediately before the passing of this act, any act, matter, or thing is expressly required or authorized to be done by any particular or prescribed number less than three of the said commissioners of stamps or of the said commissioners for the affairs of taxes, every such act, matter, or thing, being done by such particular or prescribed number of the commissioners of stamps and taxes, shall be good, valid, and effectual to all intents and purposes: and provided also, that all rules, orders, and regulations heretofore made by the said commissioners of stamps or the said commissioners for the affairs of taxes respectively, in force at the time of the passing of this act, and which are not altered or varied by this act, or contrary to any of the provisions thereof, shall respectively remain and continue in full force and effect until the same shall be abrogated, annulled, altered, or varied by the said commissioners of stamps and taxes.

1. QUALIFICATIONS AND POWERS OF COMMISSIONERS. (a) Commissioners The 43 Geo. III. c. 99, s. 4, enacts, “That no person shall act as a comshall be qualitied missioner in the execution of any act or acts before mentioned, unless as commissioners of land-tax, under such person shall be duly qualified as required by an act, passed in 38 Geo. III. c. 48 38 Geo. III. c. 48, intituled * An Act to alter and amend so much of (b).

an Act, passed in this present Session of Parliament, intituled, An Act for granting an Aid to His Majesty, by a Land. Tax to be raised in Great Britain, for the Service of the Year 1798, as relates to the Qualification of Commissioners:' provided always, that in respect of the cities, liberties, and places hereinafter mentioned, the commissioners acting within

(a) By 43 Geo. III. c. 161, s. 6, it is commissioners, &c. for executing the 43 enacted, that commissioners of land-tax Geo. III. c. 161. qualified as under 38 Geo. III. c. 5, and (6) All justices of the peace, duly by s.8, that commissioners, &c. under qualified, may act as commissioners of 43 Geo. III. c. 99 & 150, should be land-tax (sce 45 Geo. III. c. 48;.

the same for the duties before mentioned shall be qualified as by this act 1. The Act re. is directed: provided also, that no qualification shall be required for any lating to Ma. commissioner acting for the said duties before mentioned in any other nagement of county in Wales than is required for the commissioners acting in the Commissioners. counties of Wales mentioned in the said last-recited act: provided also, a that no person shall presume to act as such commissioner without taking

4&5 W. IV.c. 60.

Qualification in the oaths herein mentioned; and if any person shall, from and after the

Wales. time appoioted for the commenceinent of the regulations of the said acts penale

Penalty for acting before mentioned, or any of them, presume to act as such commissioner, without oath or without having taken the oaths (a) hereby prescribed in the manner re- qualification, 2001. quired by this act, or without being qualified as before mentioned, he shall forfeit the sum of 2001."

Sect. 5. “That no person shall be capable of acting as a commissioner Commissioners in the execution of any act or acts before mentioned, unless he shall have shall take oaths

under I Geo. I. first taken the oaths appointed by the act i Geo. I. c. 13."

c. 13. Sect. 6. “That every such commissioner, before he shall execute the Commissioners office of such commissioner, except in administering the oath hereinafter. before acting,

shall take the oath mentioned to any other of the said commissioners, shall take, and he is .

in schedule (A.) hereby required to take, the oath expressed in the schedule (marked A.) (a); to this act annexed, which oath any one of the persons so appointed as commissioners is hereby authorized to administer, although the said per. son administering the same hath not himself previously taken the said oath, and which oath so taken shall be subscribed by the party taking the which shall be same, and the names of all the persons so subscribing shall forthwith be subscribed, and

sent to the tax. transmitted to the office of the commissioners for the affairs of taxes at of

office. Somerset House, in the county of Middlesex, by the clerks of the commissioners respectively, wherever such oath shall be adıninistered : pro- Commissioners vided always, that where any one or more of the persons so appointed having taken the

oaths, shall ad. commissioners acting for any district, shall have qualified himself or minister it to the themsclres to act, by taking the oaths mentioned in this act, and such others. one or more of them shall be present at any meeting of such commissioners in the same district, then, and in such case, the said oath shall not be administered to any other commissioner in the same district but by a commissioner or commissioners present at such meeting, who shall have previously taken the said oath."

Sect. 7. “That no person shall be capable of acting as such commis. Qualification of fjoper within the city of London, and liberty of Saint Martin-le-Grand, nor commissioners in

London, Westwithin the city and liberty of Westminster, nor in or for any other parish minster, &c. or place, any part whereof shall be situate within the bills of mortality, 50001. or the parishes of Saint Mary-le-Bone, or Saint Pancras, in the county of Middlesex, unless such person shall be possessed of lands, tenements, or personal estate, or of both together, to the amount or value of 50001. at least, after the payment of all his debts, anything herein contained to the contrary notwithstanding; which qualification they shall swear to prerious to their acting as aforesaid, according to the form following ; that is to say,

* 1, A. B. do suear (or, affirm, as the case may require), that truly and bonâ Oath. fide I have such an estate, consisting of [specifying the same], of the clear value of 50001. over and above what will satisfy and discharge all my debts. So help me God." Nor unless be shall be an inhabitant of the district for which he shall act Commissioners

mnst be inbabitas a commissioner; and if any person shall presume to act as a commis- m

ants of the dissioner in the execution of this act, or any of the powers herein contained, trict. within the city of London and liberty of Saint Martin-le-Grand, or within the city and liberty of Westminster, or in or for any parish or place,

See forms,

(@) But now a declaration is substi. 62; see title Oath." tated for an oath, by 5 & 6 Will. IV. c. post.

i, The Art re, exercised by the whole or any number of the said commissioners of stamps lutiny to Maor of the will commissioners for the affairs of taxes, under or br virtue of wagonent of any act or acts in force at or immediately before the passing of this act, Commissioners, and all wuch powers and authorities shall be and are hereby given to and

... vested in the commissioners of stamps and taxes, and any three or more 4 AT W, IV,60,

"" of them, as fully and effectually, to all intents and purposes, as if such

valy powers and authorities, and all clauses, regulations, provisions, penalties, the f inal and forfeitures in any act or acts relating thereto respectively, were seve.

rally repeated and re-enacted in this act, and made part thereof; and all rules, ondern, regulations, acts, matters, and things which shall be made or done by the naid commissioners of stamps and taxes, or any three or more of them, and which by any act or acts in force at or iminediately before the pauwing of this act are or were required or authorized to be multe or done or which might be made or done by the commissioners of matiems or the commissioners for the affairs of taxes, or any three of Nuclo cominimuioners respectively, shall be and be deemed to be as gooi, valid, and ellectual in the law to all intents and purposes as if made or done by the unid commissioners of stamps or the said commnissioners for the ulurn of taxes, or any number of such commissioners respectively,

mler or in pursuance of any such act or acts as aforesaid ; and all per. HD wall be mubject and liable to the same pains and penalties for doing or omilling to do any act, matter, or thing contrary to any rules, orders, or regulations of the said commissioners of stamps and taxes, or any three or more of them, as such persons respectively would have been wubject and liable to for doing or omitting to do the same acts, matters, or things contrary to any rules, orders, or regulations of the commiswioners of tanps or the commissioners for the affairs of taxes respectively. under or by virtue of any act or acts in force at or immedately before the pusing of this act: provided always, that where by any act or acts in force at or immediately before the passing of this act, any act, matter, o thing is exprowly required or authorized to be done by any particular o prescribed number less than three of the said commissioners of stamp or of the maid commissioners for the affairs of taxes, every such act, mat ter, or thing, being done by such particular or prescribed number of th commissioners of stamps and taxes, shall be good, valid, and effectual t all intents and purposes: and provided also, that all rules, orders, an regulations heretofore made by the said commissioners of stamps or th onid commissioners for the affairs of taxes respectively, in force at t time of the passing of this act, and which are not altered or varied i thin act, or contrary to any of the provisions thereof, shall respective roinain and continue in full force and effect until the same shall abrogated, annulled, altered, or varied by the said commissioners of stam and taxes."

1. QUALIFICATIONS AND Powers or COMMISSIONERS. (a) Cominlastoners The 43 Geo. III. c. 99, s. 4, enacts, “That no person shall act as a co shull tw qualidell minnioner in the execution of any act or acts before mentioned, unl *** commissionera of land tax, under kuch person shall be duly qualified as required by an act, passed i theo. 111. c. 48 38 Geo. III. c. 48, intituled * An Act to alter and amend so much

an Act, passed in this present Session of Parliament, intituled, An
for granting an Aid to His Majesty, by a LandTax to be raised in Gr
Britain, for the Service of the Year 1798, as relates to the Qualificat
of Commissioners :' provided always, that in respect of the cities, lil
ties, and places hereinafter mentioned, the commissioners acting wit

(a) By 43 Geo. III. c. 161, s. 6, it is commissioners, &c. for executing the enacted, that commissioners of land-tax Geo. III. c. 161. qualified as under 38 Geo. III. c. 5, and (0) All justices of the peace, i by s. 8, that commissioners, &c. under qualified, may act as commissioner 43 Gco. III. c. 99 & 150, should be land-tax (sce 15 Geo. III. c. 48).

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