43 Geo. III. c. 99. or surcharge, and complete list, account, declaration, or return, as shall or may be required 1. The Acts by the act or acts before mentioned, and verify the same upon his or her relating to Macath or affirmation, and such surveyor or inspector and assessor may then nagement of and there attend to give his or their reasons in support of the said assess- Commissioners. ment or surcharge, and may, if he or they think proper, produce any lawful evidence in support of the same; and such surveyor, inspector, and assessor, shall have full power and free liberty to be present during inspector may Surveyor and all the time of hearing such respective appeals, and of the said commis- attend in support sioners determining the same: provided always, if upon such appeal it of the assessment shall appear to the said commissioners that the persons* so assessed or produce evidence surcharged is or ought to be charged to any amount beyond the amount if they think procontained in such assessment or surcharge, it shall be lawful for the said per, &c. commissioners to charge such person to the matter or thing, or amount of the sum omitted, in like manner and at the like rate as they might have done, if a full, true, and perfect assessment had been made in the appeal that the first instance: provided also, that no barrister, solicitor, or attorney, or person is not fully any person practising the law, shall be allowed to plead before the said charged, they may commissioners on such appeal for the appellant or officers, either vivá charge the amount coce or by writing." *Sic in act. If commissioners shall find upon assessed or sur omitted. solicitor allowed ten days to cause Sect. 27. "That such commissioners, or any two or more of them, No barrister or shall and they are hereby required to give such collectors as aforesaid to plead before notice at what time or times, within the periods herein limited, and at commissioners. what place or places, the appeals of any person or persons who shall Commissioners to think themselves aggrieved as aforesaid may be heard and determined; lectors of times give notice to coland every such collector is also hereby required, within ten days after and places for such notice from the said commissioners, to cause public notice to be hearing appeals. given in every parish church or chapel of ease belonging to any such Collectors within parish within his district or division, immediately after divine service on public notice to be the Lord's Day (if divine service shall be performed in the said parish given thereof in within that time), or otherwise in the church of the next adjoining parish, of the time and place so appointed by such commissioners for hearing and fix notice in and determining appeals as aforesaid, and shall also cause the like notice doors. to be fixed in writing upon the door of each of the said respective parish churches or chapels of ease, that all persons who shall think themselves aggrieved as aforesaid may know when and where to make their appeal to the said commissioners." church, writing on church be heard and de (a). Sect. 28. "That all such appeals as shall be made to such commis- Appeals, of which sioners, and of which notice shall have been given to the assessor, sur- notice is given, to veyor, or inspector, as aforesaid, between the first day of July and the termined within twentieth day of August, yearly, shall be heard and determined by the certain periods said commissioners upon such days as shall by them be appointed for the hearing of such appeals, between the twentieth day of August and the twentieth day of September following; and that all such other appeals as shall be made to the said commissioners, and of which like notice shall have been given between the first day of December and the twentieth day of January following, yearly, shall be heard and determined by such commissioners upon such other days as shall be appointed by them for the hearing thereof, between the twentieth day of January and the tenth day of February following, yearly; and no appeal shall be allowed, heard, or determined, which shall not be made at the times and in manner before directed." on appeals to be Sect. 29. "That all such appeals once heard and determined by the Determination of said commissioners, or any two or more of them, or the major part of the commissioners them, present on the day or days by them appointed for hearing of ap- final, except peals, shall be final; and neither the determination of the commissioners, where cases are nor the assessment then and there made thereupon, shall be altered on judges' opinion. any pretence whatever at any subsequent meeting, or at any other time or place, except always in such cases where the opinion of the judges (a) Virtually repealed by 48 Geo. III. c. 141, post. required for the 1. The Acts 43 Geo. III. c. 99. Provision for assessments and shall be required according to the provisions of any act or acts concernrelating to Ma- ing the same" (a). nagement of Sect. 30. "And whereas it may happen that the assessments and Commissioners. duplicates of the said duties may not be signed and allowed in due time, to the prejudice of the said revenue, for want of a sufficient number of commissioners acting or attending where and when such assessments or duplicates ought to be allowed; be it further enacted, That in all cases it shall be lawful for the said commissioners appointed for putting any act or acts relating to the said duties in execution, living in any parish or place within the same county, riding or division, and they are hereby empowered and required, to allow and sign such assessments or duplicates which are or shall be wanting for any such parishes or places as aforesaid." duplicates not being signed in due time. When there has of commissioners within the time meet at other therein contained, Sect 31. "That if at any time there shall not have been any meeting or not been a meeting meetings of two or more of the said commissioners, and a due execution of any of the powers created by this act, or the act or acts before menprescribed by this tioned, within or at the time or times, or according to the manner or act, they may circumstances directed or prescribed in and by this act, or the said act or times, and execute acts, it shall be lawful to and for any two or more of the persons any of the powers appointed commissioners, and they are hereby required, in all and every the respective counties, ridings, cities, boroughs, cinque-ports, and towns respectively, in that part of Great Britain as aforesaid, wherein such default shall have happened, to meet and execute the said powers at any other time or times, anything herein contained to the contrary thereof notwithstanding; and they are hereby authorized and required forthwith, or as soon as may be after the time or times at which such meetings should have been held, and such powers should have been executed, to meet and execute the same, and cause the same to be executed, so as that all the duties by law payable on assessment be duly and effectually charged, raised, levied, collected, and paid to his majesty, his heirs and successors; and all such meetings and acts of the said commissioners, or any two or more of them, shall be deemed and are hereby declared to be good and valid, to all intents and purposes, notwithstanding any such omission or defect." Where there has been no appoint or collectors, two ment of assessors justices of the peace in any County, or the chief magistrate and justices in any city, &c., may ap point them (b). Persons so ap pointed refusing to perform the duty, or to take the oath required, shall forfeit 501. Sect. 32. "That if, in any parish, ward, or place, in that part of Great Britain as aforesaid, any failure shall happen in the appointment of the assessor or assessors, or collector or collectors, whereby the assessments or collection of the duties is likely to be delayed, it shall be lawful for any two justices of the peace of any county in that part of Great Britain as aforesaid, the ridings of York, or divisions of Lincoln, whenever such failure shall happen in any parish, ward, or place within such county, riding, or division, or in any town or place adjoining thereto, such town or place not being a county of itself herein mentioned, and for the chief magistrate and justices of the peace of any city, town, or place, being a county of itself, and they and every of them, on notice of such default to be given by the surveyor, are strictly enjoined and required to appoint an assessor or assessors, or a collector or collectors, as the case may require, observing therein the rules and regulations prescribed by this act for the appointment of such respective officers by commissioners; and if any person appointed by the justices or magistrates as aforesaid, to be an assessor or collector, shall wilfully neglect or refuse to take upon himself the office of an assessor or collector, or shall wilfully neglect or refuse to perform his duty in the speedy and faithful execution of his office; or if any person so appointed to be an assessor shall neglect or refuse to take the (a) The commissioners were ordered by the Court of Exchequer to state and sign a case for the appellants, for the opinion of a judge, where a question arose respecting certain increase of duty made by a surveyor on the ap pellants. (In re Yarmouth (Commissioners), 9 Price, 149.) (b) In 48 Geo. III. c. 141, s. 1, Rule 1, where assessors are to be appointed before 1st of April, annually, see post. oath or affirmation directed to be taken by assessors by this act, as the 1. The Acts case may require, every such person so offending shall forfeit and pay the relating to Masum of 501." 6. OF DISTRAINING, &c., FOR ARREARS OF TAXES. nagement of Commissioners. 43 Geo. III. c. 99. fused, to distrain; 43 Geo. III. c. 99, s. 33. "That if any person or persons shall re- Collectors, on fuse to pay the several sum and sums charged upon him, her, or them, payment of the by any act or acts granting the duties herein mentioned, or any other duties being reduties to be assessed under the regulations of this act, upon demand (a) made by the collector or collectors of the division or place, according to the precepts or estreats to him or them delivered by such commissioners, it shall be lawful to and for such collector and collectors, or any of them, who are hereby respectively thereunto authorized and required, for nonpayment thereof, to distrain upon the messuages, lands, tenements, and premises, charged with any sum or sums of money (b), or to distrain the person or persons so charged, by his or their goods and chattels (b), and all such other goods and chattels as they are hereby authorized to distrain (b), without any further authority from the commissioners for that purpose than the warrant to such collector or collectors, delivered at the time of his or their appointment, and the distress so taken to keep by the space of four days at the costs and charges of the party so refusing; and if the said party doth not pay the respective sums of money so due within the said (a) It should seem, that a reasonable time must elapse between making a formal demand and taking a distress, or an action of trespass may be sustained. (Gibbs v. Stead and another, 8 B. & C. 528; 2 Man. & Ry. 547.) But see Rex v. Ford and others, 4 Nev. & Man. 451; 1 Har. & Wol. 46, S. C.; where it was decided that in order to authorize a levy under 43 Geo. III. c. 99, s. 33, for arrears of assessed taxes, it is not necessary that those arrears should have been demanded by the collector in person upon the householder in person, or that there should have been a direct refusal of payment to the collector in person; but it is sufficient if a demand have, in fact, been made by the collector, or a person authorized by him, and the householder has refused payment, whether on the ground of inability or for any other cause. Nor is it necessary that the collector should in the demand specify the exact sum. Nor is it essential that the collector should have his warrant with him at the time he distrains. (Rex v. Ford and others, 2 Adol. & Ell. 588; 4 Nev. & Man. 451, S. C.) But where a demand is made not on the individual liable to pay, but on the premises whilst the occupier is absent, then a reasonable time must be allowed to elapse after the demand made; otherwise the non-payment is not evidence of a refusal, and a distress will be unlawful. (Gibbs v. Stead, 8 Bar. & Cres. 528, 533, 4; 2 Man. & Ryl. 552, 3, S. C.) If a collector has himself paid the tax upon or without the request of the (b) See the construction of this and keep the disfour days, and if the duties are not then paid, to sell the same. tress so taken day-time may break open warrant from the with them. 1. The Acts four days, then the said distress to be appraised by two or more of the inrelating to Ma- habitants where the said distress is taken, or other sufficient persons, nayement of and there to be sold by the said officer for payment of the said money, Commissioners. and the overplus coming by the said distress (if any there be), after deducting the said money, and also the costs and charges of taking, keep43 Geo. III. c. 99. ing, and selling the said distress, which costs and charges the said officer Collectors in the is hereby authorized to retain, to be restored to the owner thereof; and, moreover, it shall be lawful, in such case, to break open in the day-time houses, having a any house, upon warrant under the hands and seals of two or more of the commissioners for said commissioners, obtained for that purpose, calling to their assistance that purpose, and the constable, tithingman, or headborough, within the counties, shires, taking a constable stewartries, cities, towns, and places, where any refusal, neglect, or resistance shall be made, which said officers are hereby required to be aiding and assisting in the premises, as they will answer the contrary at their peril; and if any person or persons appointed to pay any of the duties charged by any act or acts, as aforesaid, shall refuse or neglect to pay the said sum or sums so appointed to be paid, by the space of ten days When sufficient after demand, as aforesaid, where no sufficient distress can or may be distress cannot be found whereby the same may be levied, then, and in every such case, two may be committed or more of such commissioners are hereby authorized, by warrant under their hands and seals, to commit such persons to the common gaol, there Question or differ- to be kept, without bail or mainprize, until payment shall be made; ence respecting distress to be de- and, if any question or difference shall arise upon taking such distress, the same shall be determined and ended by two or more of such commissioners" (b). found, the party to prison. termined by the commissioners (a). Warrants of com executed in any Sect. 34. "Provided that nothing herein contained shall be construed to missioners may be restrain the said commissioners, or any of them, from acting as commissioners in any part of the county, riding, division, or place for which they are appointed; and that all warrants and precepts of the said commissioners shall and may be executed by the respective persons to whom the same are directed, in any part of the same county, riding, division, or place, for which they are appointed." part of county for which they are appointed. When persons remove without paying the duties, the commission ers to certify the same to the com missioners of the place where the party can be found; who are to cause the amount thereand to be paid to of to be levied, the collector of the parish where the assessment was made. Parishes or places being in two counties, the duties to be assessed in the Sect. 35. "And whereas it may frequently happen that persons quitting their dwelling-houses or places of residence may remove to other parishes or places, without first discharging or paying the duties charged upon him, her, or them, whereby the said duties made payable by this act will be lost, unless such person or persons so removing can, after such removal, be compelled to pay the same; be it further enacted, That the commissioners acting by virtue of this act, within such parish or place where such duties are charged upon and unpaid by the person or persons removing, as aforesaid, shall sign and cause to be transmitted a certificate thereof to the commissioners acting within the parish or place where the person or persons making such default of payment shall happen to reside; which commissioners, or any two or more of them, shall and they are hereby empowered to raise and levy the said duties charged upon the party or parties removed, as aforesaid, and cause the monies so raised and levied to be paid to the collector of the parish or place from whence the said person or persons did remove, so as the same may be paid and applied according to the true intent and meaning of this act." Sect. 36. "That where any parish or place shall be in two or more counties, ridings, or divisions, the duties charged or to be charged in or for such parish or place shall be assessed, raised, levied, collected, and paid, by and under the commissioners acting for that part of the said church is situate parish or place where the church or other place of public worship aforesaid shall be situate, and that the whole of such parish or place shall be county where the and houses situ. ated in two (a) See note (b), preceding page. diction of the superior courts was not expressly taken away, an action at common law might be maintained for a wrongful distress for taxes. deemed, for the purposes of this act, to be situate in such county, riding, 1. The Acts or division, wherein such church or other place of public worship shall be relating to Masituate; and also where any dwelling-house, or any other premises occu- nagement of cupied therewith hereby charged, shall be situate in two or more parishes, Commissioners. wards, or places, the whole duties to be charged thereon shall be assessed, 43 Geo. III. c. 99. raised, levied, collected, and paid, in one of the said parishes, wards, or places only, and the parties so charged shall be relieved from any second parishes, the assessment made thereon, or any part thereof, as in other cases of double ties to be charged assessments." whole of the du in one. any process, ex the party shall year. Sect. 37. "That no goods or chattels whatever, belonging to any No goods to be person or persons at the time any of the said duties to be assessed under taken by virtue of the regulations of this act become in arrear, shall be liable to be taken by cept by landlord virtue of any execution or other process, warrant, or authority, or by for rent, unless virtue of any assignment, on any account or pretence whatever, except at pay the arrears, the suit of the landlord for rent, unless the party at whose suit the said not exceeding one execution or seizure shall be sued out or made, or to whom such assignment shall be made, shall, before the sale or removal of such goods or chattels, pay or cause to be paid to the collector or collectors of the said duties so due, all arrears of the said duties which shall be due at the time of seizing such goods or chattels, or which shall be payable for the year in which such seizure shall be made, provided the duties shall not be claimed for more than one year; and in case the said duties shall be claimed for more than one year, then the said party at whose instance such seizure shall have been made, paying the said collector or collectors the aforesaid duties due for one whole year, may proceed in his seizure as he might have done if no duties had been so claimed; but in case of In case of refusal, refusal to pay the said duties, the said collector or collectors are hereby the collectors may authorized and required to distrain such goods and chattels, notwith- the goods. standing such seizure or assignment, and proceed to the sale thereof according to this act, in order to obtain payment of the whole of the said duties so assessed, together with the reasonable costs and charges attending such distress and sale; and every such collector so doing shall be indemnified by virtue of this act." distrain and sell Geo. III. to be (a). Sect. 38. "That all remedies, advantages, powers, methods, and things, Powers of the 27 which by any act or acts concerning bankrupts, or concerning the method Geo. II. and 33 of recovering rent in arrear, are given or granted to any creditors, lessors, used by commisor landlords respectively, and all the powers and provisions of an act sioners, &c. in repassed in the twenty-seventh year of the reign of king George the Se- covering arrears cond, intituled 'An Act for the more easy and effectual Proceeding upon Distress to be made by Warrants of Justices of the Peace;' and also of another act, passed in the thirty-third year of the reign of his present majesty, intituled 'An Act to authorize Justices to impose Fines upon Constables, Overseers, and other Peace and Parish Officers, for Neglect of Duty, Masters of Apprentices for Ill-usage of such their Apprentices, and also to make Provision for the Execution of Warrants of Distress granted by Magistrates,' as far as the same powers of the said last-mentioned act relate to the execution of warrants of distress granted by justices of the peace, shall be used and practised by such respective commissioners, and by any collector, surveyor, or inspector as aforesaid, acting under the authority of such commissioners, for the recovering and securing any arrears of such duties, as are to be assessed under the regulations of this act, over and above the powers, remedies, rules, and regulations contained in this act, as fully and effectually as if the same remedies, advantages, powers, provisions, methods, and things were particularly and severally repeated and re-enacted in this act." Sect. 39. "That at the end of every quarter of a year appointed for the Commissioners, payment of the sums assessed, or any part thereof, or within one calendar quarterly or twice in a year at least, month thereafter, or at such other times as they shall think expedient, but to call the collec (a) See ante, 29, 30, sect. 33, and decision thereon. |