3 Geo. IV. c. 88. Bonds of receivers livered up on ac general to be de counts being balanced. 1. The Acts where any account of a receiver-general of land or assessed taxes, to relating to Ma- which any bond now or hereafter to be entered into to his majesty, filed nagement of of record in the Court of Exchequer, or to be taken by the commissioners Commissioners. for the affairs of taxes under the provisions of this act, shall relate, has been or shall be stated and passed in the office of the said auditors or their deputy, and have been or shall be declared before a baron of the Court of Exchequer, and no balance shall appear to remain due on such account from any such receiver-general, the said auditors or their deputy shall, as soon as conveniently may be after such declaration, cause a certificate thereof to be made out and signed by them or him, and the total amount of the sums forming the charge and discharge parts of the said account, with the words 'Even and Quit,' shall be inserted in such certificate, and delivered to the said receiver-general; and every such certificate so made out and signed as aforesaid, and delivered into or lodged by the said receiver-general in the office of the king's remembrancer in the Court of Exchequer, or in the office of the said commissioners, shall be a sufficient authority to the officers of the said court and to the said commissioners having the custody of the bond of the said receiver-general, for the year to which the said certificate shall relate, to deliver up such bond to the said receiver-general or to his authorized agent in that behalf, a receipt for such bond being indorsed on such certificate, and signed by the party receiving the same." Certificate of account settled delivered to receiver-general, and by him to the exchequer. Office of certain discontinued on certain events happening. Sect. 8. "That upon the death, resignation, or removal of any one receivers-general of the receivers-general whose names are set forth in the schedule to this act annexed, marked with the letter A, the office of such receiver-general shall be discontinued, and it shall be lawful for the said commissioners of the treasury to consolidate the said vacant office with the office of the receiver or receivers of the rest of the county, or to add the same or any part or parts thereof to any adjoining district or districts of receipt as the said commissioners of the treasury shall think most beneficial to the collection of the said taxes." Regulation for of receivers-gene Sect. 9. "That from and after the passing of this act, one part only of enrolling accounts the accounts of every receiver-general to be hereafter passed shall be ral in the King's made up and transcribed in the offices of the auditors of the said accounts, Remembrancer's for the purpose of being presented for declaration before a baron of his Office only. majesty's Court of Exchequer, and which account shall be written on paper in the English language in common characters, and the several sums of money expressed therein shall be written and described in common numerals or figures; and every such account, after the same shall have been declared before a baron of the said court according to the usage thereof, shall be transmitted to the office of his majesty's remembrancer of the said court, and shall there be enrolled, as of record, in like manner in all respects as the part of any account transcribed on parchment hath heretofore been enrolled; and which enrolment herein directed shall be as valid and effectual for enabling the proceedings for the recovery of any balance and interest due or to become due thereon, and for all other purposes whatsoever in anywise concerning or relating to such accounts, as if the same had been also recorded in the offices of the lord treasurer's remembrancer and of the clerk of the pipe, according to the course of the Exchequer before the passing of this act: provided nevertheless, and all and every the provisions contained in an act passed in the first and second years of the reign of his present majesty, intituled An Act to alter and abolish certain Forms of Proceedings in the Exchequer and Accounts may be Audit Office, relative to Public Accounts, and for making further Proenrolled in Lord visions for the Purpose of facilitating and expediting the passing of Public Accounts in Great Britain, and to render perpetual and amend an Act passed in the Fifty-fourth Year of his late Majesty, for the effectual Examination of the Accounts of certain Colonial Revenues,' so far as the same relate to the record and enrolment of any of the said accounts in the offices of the lord treasurer's remembrancer and of the clerk of the pipe respectively, in cases where such enrolments or records may be found *Sic in act. Treasurer's Re- Office, and Pipe lar cases, as re- Geo. IV. c. 121. 3 Geo. IV. c. 88. officers of the ex necessary for the purposes in the said acts mentioned; and also so far as 1. The Acts the provisions of the said acts relate to allowing compensation to the per- relating to Masons now holding the said offices of the lord treasurer's remembrancer nagement of and clerk of the pipe, for loss of fees or proportions of fees, in respect of Commissioners. enrolments of the receiver's accounts in the said last-mentioned offices, and of the effect of such enrolments; and also in respect of compensation to the said officers and to the king's remembrancer and other officers Compensation to of the Court of Exchequer, for loss of fees or proportions of fees which chequer for loss they shall respectively sustain under the provisions of this act, shall and of fees. may be severally observed, practised, and followed, and applied to the provisions of this act and in the execution thereof, to all intents as if the said several provisions of the said last-mentioned act had been re-enacted and incorporated in the body of this act, and particularly applied to the provisions of this act; anything hereinbefore contained to the contrary thereof in anywise notwithstanding." Sect. 10. That no receiver-general, or his authorized deputy, to be Receiver-general appointed under the provisions of this act, shall be required to travel in not required to company with more than one person on each receipt respectively; and with more than travel in company such receiver-general, or his authorized deputy, so travelling as last afore- one person on said, shall have the same remedies and advantages in his protection on each receipt. his said receipt, to all intents, as if he had travelled in company with two or more persons, in the manner directed by the said acts; anything in the said recited acts contained to the contrary notwithstanding." Sect. 11. "That this act may be altered, amended, or repealed, by any Act may be alacts to be passed in this present session of parliament." SCHEDULE (A.) to which this Act refers. Berks Bucks Devon York Essex Kent Lancaster Lincoln Norfolk Somerset Isle of Wight Suffolk Surrey Warwick Wilts Monmouth Glamorgan. W. B. Simonds, E. Golding. G. R. Minshull, W. H. Hanmer. R. R. Milnes, R. Creyke. R. Andrews, C. Round. Sir William Twysden, G. W. H. D'Aeth. Sir R. Fydell, R. Claypon. Sir R. J. Harvey, W. Fisher. Northampton and Rutland E. Boodle, John Beauclerk. J. Allen, Hon. G. Poulett. W. Hearn. O. R. Oakes, D. E. Davy. R. Smith, T. Page. W. Little, C. Fetherston. W. Bowles, J. Awdry. H. Hollier. tered, &c. continued from certain cases. The 1 & 2 Will. IV. c. 18, s. 1, reciting, "That it is expedient to reduce The receiversthe expense of receiving and remitting the public revenue so far as the same general to be dis may be effected with the due security thereof," enacts, "That the several the 10th October, persons who now act as receivers-general of the land-tax and the respec- 1831, except in tive duties of assessed taxes under the management of the commissioners for the affairs of taxes, in and for the several counties and divisions in England and Wales, (except as hereinafter provided,) shall, from and after the 10th day of October, 1831, cease and discontinue to execute and perform the duties of their respective offices in and for the counties and districts for which they now respectively act, and that their respective appointments as such receivers-general in the further receipt of the said duties shall thenceforth determine: provided always, that if, under local or particular circumstances, any difficulty shall arise to the complete Sic. discontinuance of the whole of the before-mentioned officers at the time 7. from. hereinbefore limited, it shall be lawful for the commissioners of his majesty's treasury of the United Kingdom of Great Britain and Ireland to 1. The Acts retain and continue any one or more of the present receivers-general, relating to Ma- under the provisions of the acts now in force, for such further and respecnagement of tive periods, and for such district and districts, circuit and circuits of Commissioners. receipt, as to the said commissioners may appear necessary or beneficial to the public service." 1&2 W. IV. c. 18. Appointment of inspectors of taxes to be officers for receipt for county districts. Sect. 2. "That in lieu and in the place of the receivers-general to be discontinued under this act, it shall and may be lawful to and for the said commissioners of his majesty's treasury for the time being to nominate and appoint from time to time such of the persons for the time being appointed to execute the offices and duties of inspectors of taxes to be officers or persons for the receipt of the land-tax, and of monies payable for the sale and redemption thereof, and the respective rates and duties of assessed taxes under the management of the commissioners for the affairs of taxes, within and for such counties, districts, and circuits of receipt as the said commissioners of the treasury shall from time to time authorize or direct: and it shall also be lawful for the said last-named commissioners to grant annual allowances to such receiving inspectors as a remuneration for executing and performing the additional duties imposed on them by this act, and for the expense of a clerk, not exceedSalary not to ex-ing on an average the sum of 100l. for such remuneration, and a like ceed on an average average sum of 100l. for such clerk." 1001, per annum, and 1007. for a clerk. neral to be retain district. Sect. 3. "That it shall and may be lawful for the said commissioners of his majesty's treasury to retain and continue one of the present reOne receiver-ge- ceivers-general for the city of London and county of Middlesex, and to ed for the London appoint him receiver-general of a district or circuit of receipt, to be called The London Receipt,' and for the other purposes hereinafter provided, which London receipt shall comprise the city of London, the city and liberty of Westminster, the county of Middlesex, and such parts of the respective counties of Surrey, Essex, and Kent, as the said commissioners of the treasury shall from time to time direct; and it shall not be necessary for any person hereafter appointed receiver-general of such receipt to have previously executed the duties of or to be also an inspector of Receiving inspec cuits for receipt from collectors. taxes." Sect. 7. "That every inspector to be appointed for the receipt of the tors to make cir- taxes and monies under this act, and every receiver to be retained or continued under this act, shall attend at such places, and observe such route in proceeding from place to place for the receipt of the taxes, rates, and duties aforesaid from the several collectors of the parishes, wards, or places within the district assigned to such officers respectively, and at such times, and from time to time, as shall be directed and approved by the said commissioners for the affairs of taxes: provided always, that the allowance for travelling and incidental expenses of every such officer in attending his receipt shall not in any case exceed the respective rates allowed to a receiver-general under the authority of an act passed in the third year of the reign of his late majesty-king George the Fourth, intituled An Act to amend the Laws relating to the Land and Assessed Taxes, and to regulate the Appointment of Receivers-General in England and Wales."" Travelling ex penses not to ex ceed those now allowed. 3 Geo. IV. c. 88. Providing for remitters. Sect. 8. "That it shall be lawful for the said commissioners for the affairs of taxes to make arrangements with any person or persons to receive from any receiving inspectors, or any receivers to be continued as aforesaid, the taxes, rates, and duties aforesaid to be from time to time collected by and paid to any such officer, or his deputy duly authorized in the manner directed and allowed by this act, and to remit and pay, or cause to be remitted and paid, the several sums by such person or persons to be received into the receipt of his majesty's exchequer at Westminster, or into the Bank of England, or to the receiver-general of the London district, or to the commissioners for the affairs of taxes for the time being respectively, in such manner, at such time and times, and upon such terms and conditions, as shall from time to time be settled and allowed by the said commissioners, under the directions of the said commissioners of his majesty's treasury; and also to arrange with the same or any other persons to receive from any collector or collectors of the taxes, rates, and 1&2 W.IV.c. 18. duties aforesaid, all such taxes as shall remain in the hands of any such 1. The Acts collector or collectors, or as shall be collected by him or them within the relating to Maintervals of the circuits of receipt of the said officers respectively; and nagement of the names and places of receipt of the person or persons with whom such Commissioners. arrangement shall be made as last aforesaid shall be sent to the clerks to the said commissioners for their respective districts; and such commissioners shall from time to time examine such collectors touching their collections, and make such order or orders for the payment of the monies by them respectively collected and received, as are directed and enjoined by the acts now in force relating to the respective rates and duties aforesaid." in person. Sect. 11. "That every officer for receipt to be appointed under this Officer for receipt act shail execute the duties of his office in person, without any deputy, to execute duties except in cases of illness, or other temporary and sufficient cause, in which the same may be allowed to a receiver-general under the provisions of the laws now in force." under this act to Sect. 12. "That all and every the powers, provisions, rules, directions, Officers for receipt clauses, liabilities, matters, and things contained in and imposed by any perform all the act or acts now in force relating to the land-tax, and to the sale and re- duties of receivers. demption thereof, and the rates and duties of assessed taxes, or to the general, &c. othce of a receiver-general answerable in the receipt of the exchequer, or which by law any receiver-general is authorized, empowered, or required to do, execute, follow, and perform, shall, so far as the same are not altered or varied by this act, continue to be in full force, and be observed, followed, practised, applied, and put in execution by and against the several officers or persons appointed, retained, or continued for the receipt of the said taxes under this act, to all intents as if such officers respectively were appointed receivers-general in the execution of the said acts or of this act, and as if the same powers, provisions, matters, and things were severally repeated and re-enacted by this act; and all inspectors so to be appointed officers for receipt as aforesaid shall also execute and perform the duties relating to the office of an inspector of taxes, in all respects as if he had not been appointed an officer of receipt as aforesaid; and all provisions, powers, clauses, rules, directions, penalties, matters, and Provisions of things contained in any such former act or acts shall be applied to this former acts to be act, and be observed, followed, practised, and put in execution (where not lowed, except repugnant hereto) as fully and effectually, and to all intents and when repugnant to the present. whatsoever, as if this act had not been passed." By 4 & 5 Will. IV. c. 60, s. 12, “ The lords of the treasury may appoint 4&5W. IV. c.60. such of the distributors of stamps as they shall think proper to be officers Distributors of stamps to be apfor the receipt of the land-tax and assessed taxes within such counties, pointed officers for districts, or circuits as they shall direct." receipt of taxes. purposes in force and fol thorized persons By 5 & 6 Will. IV. c. 20, s. 15, “If any person not duly authorized 5 & 6 W. IV. c. 20. shall knowingly or wilfully take or receive from any collector of the land Penalty on unauor assessed taxes any money arising from the said taxes collected or re- receiving from colceived by such collector, such person shall forfeit double the sum taken lectors. or received, to be recovered for the use of his majesty in the Court of Exchequer." 5. OF SURCHARGES AND APPEALS, &c. (a). 43 Geo. III. c. 99, s. 21. "That every such surveyor or surveyors, inspector or inspectors, shall twice in every year, to wit, between the first day of July and the tenth day of August following, and between the first day of December and the tenth day of January following, yearly, and at no other time (b), certify in writing to two or more of the said commissioners all (a) An appeal against a conviction on 24 Geo. III. c. 21, for not entering horses, &c., must be to the quarter sessions next after the conviction, and not after the execution. (Prosser v. Hyde, 1 Term R. 414.) (b) But now, by 48 Geo. III. c. 141, No. 4, Rule 1, post, on or before the 15th of December in each year of assessment. Surveyors certify surcharges twice in the year. 1. The Acts such surcharges as they may lawfully make, and shall give or cause to relating to Ma- be given to every person so surcharged, or leave or cause to be left at his nagement of or her last or usual place of abode in the district where such surcharge Commissioners. shall be made, notice in writing of such surcharge, and of the amount for which he or she shall have been charged by virtue of such certificate." 43 Geo. III. c. 99. Notice thereof to be given to the party surcharged. Surcharges omit ted the first half for the whole year. year, may be made Persons over charged may ap peal to the commissioners (a) on giving ten days' veyor or assessor (b). Sect. 22. "That if any surveyor or surveyors, inspector or inspectors, shall omit to make a surcharge on or before the first day of August in any year, it shall be lawful for the said surveyor or surveyors, inspector or inspectors, to make such surcharge or surcharges on or before the first day of January following, for the whole year." By 43 Geo. III. c. 99, s. 24, it is enacted, "That if any person or persons shall think himself, herself, or themselves respectively overcharged or overrated by any assessment or surcharge to be made by virtue or in pursuance of any act or acts before mentioned, it shall be lawful for him, notice to the sur- her, or them respectively, to appeal to the commissioners for putting in execution the said act or acts in relation to such assessment, on giving at the least ten days' notice thereof to the said surveyor or inspector, or to one or more of the assessors of the place wherein such assessment or Commissioners to surcharge shall be made, of such intention to appeal; and the said comhear appeals, un- missioners, or any two or more of them, shall and they are hereby required to hear and determine all such appeals, except where it shall appear to the said commissioners that the person appealing shall have omitted to give such notice thereof to the proper officer aforesaid, in which case it shall be lawful for the said commissioners, and they are hereby required, to dismiss the appeal, and to confirm the assessment or surcharge appealed against." less notice has not been given, in which case the ascharges must be sessment or sur confirmed. Assessments not to be altered behearing appeals, fore the time for except in cases authorized by the act or recited acts. Clerks or other persons altering the assessments improperly to forfeit 50%. Commissioners, on hearing ap peals, not to make Sect. 25. "That no assessment which shall be delivered to such commissioners, or any two or more of them, by any such assessor or assessors, shall be altered by them, or any of them, before the time for hearing and determining appeals, and then only upon a surcharge or surcharges not appealed against, and according to such surcharge or surcharges, or upon the commissioners hearing the matter of appeal particularly relating thereto, upon a general appeal-day duly appointed, save and except in such cases only where such commissioners are specially authorized to alter or rectify any such assessment by the act or acts before mentioned; and if any clerk to such commissioners, or any other person or persons, shall alter, or cause or procure or suffer to be altered, any assessment, after the same shall have been allowed by such commissioners, except as aforesaid, or in cases of appeal, and by order of the said commissioners, or any two or more of them, made after appeal as aforesaid, every such clerk or other person shall forfeit and pay the sum of 50%." Sect. 26. "That the said commissioners, or any of them, shall not, upon the hearing any such appeal, make an abatement or defalcation in abatement unless the charge made upon any person by assessment, or by the surcharge of the party is over- any assessor or assessors, surveyor or surveyors, inspector or inspectors, rated, and proas aforesaid, but the charge or surcharge shall stand good and remain duces a list of part of the annual assessment, unless it shall, upon the hearing of such appeal, appear to the commissioners then present, or the major part of them, by examination of the appellant upon oath or affirmation, or by other lawful evidence to be produced by him or her, that such person is overrated in or by any such assessment or surcharge, and unless the appellant shall produce before the said commissioners a true, perfect, and particulars as required by the acts verified on oath. (a) The Court of Exchequer will not, upon motion, enter into any question of rateability to the assessed taxes. (R. v. Navy (Commissioners), 3 Anst. 858.) (b) By the 48 Geo. III. c. 141, No. 3, Rule 6, all appeals against the first assessment in every year shall be heard and determined between the 20th of August and 10th of September following. By the same act, No. 4, Rule 2, all appeals against surcharges shall be heard and determined between the 20th of January and 20th of February following. |