tors before them, upon oath as to the sums collected by them and paid to the receiver general; also as to the amount of arrears, and cause thereof (a); 1. The Acts nevertheless twice at least, videlicet, on or before the first day of Novem relating to Ma- ber and the first day of May following in every year, and so from time to nagement of time as often as shall be necessary, the several and respective commisCommissioners. sioners appointed to put this act in execution, or any two or more of them, within their district, shall and are hereby empowered and required 43 Geo. III. c. 99. to call before them the collector or collectors appointed within each parish and examine them or place, as the case may require, and to examine him or them upon oath or solemn affirmation, and assure themselves of the sum or sums of money that shall have been collected and paid to such collector or collectors of the duties given to them, or any of them in charge, and to make such order therein for the payment of the same to the receiver-general, on the day or time appointed for receiving the same, as they shall judge necessary; and also to assure themselves of the sum or sums in arrear, and the cause or causes thereof; and also, upon such oath or affirmation, to examine the said collector or collectors touching the due payment over of any sum collected by him or them in any preceding part of the same year, and in every such case to make such order therein as aforesaid; and the said commissioners are hereby empowered and required, in every year, to call before them the collector or collectors appointed in each parish, ward, also the collector or place, in any former year, where any sum or sums of the duties charged by virtue of any act or acts before mentioned shall be in arrear or unpaid to the receiver-general, and to examine the said collector or collectors on such oath or affirmation as aforesaid, and to assure themselves of the sum or sums of money collected by him or them, and of the sum or sums in arrear, and also the sum or sums paid over to the receiver-general, and of the sums remaining in the hands of the said collector or collectors, and to make such order therein as they shall judge necessary to prevent any failure in the payment in any part of the assessment charged by virtue of any such act or acts, and so from time to time, as long as any of the arrears of the said duties, or any of them charged upon any of the said parishes, wards, or places, shall be in arrear; and the respective reReceiver-general, ceivers-general, inspectors, and surveyors, shall, when required so to do, be assisting to such commissioners in their inquiry in all matters relating required, to assist to their respective offices.” of any former year. inspector, and surveyor, when commissioners. may be dismissed, point others. Collectors dis commissioners, to assessments, &c., or in default to forfeit 501. Sect. 40. "That if any wilful delay or failure shall happen in demandCollectors neglecting, receiving, recovering, or paying over any monies of the duties asing their duty sessed as aforesaid, through the default or neglect of any collector or and the commis- collectors, it shall be lawful for such commissioners to revoke the appointsioners may from ment of such collector or collectors so in default or neglecting, as aforesaid, time to time ap- and by indorsement on the same precept or precepts of appointment, or otherwise by their precept, to appoint a collector or collectors in his or missed to deliver, their stead for the remainder of the year, with full power to collect the on demand of the arrears of the sums then due; and it shall also be lawful for such comthe new collector, missioners, whenever the same shall be necessary, to revoke such lastthe certificates of mentioned appointment, and to appoint a collector or collectors in like manner, from time to time, and as often as any such collector or collec tors shall be guilty of such default or neglect, provided security be taken, if required, as in the case of an original appointment, and provided the like security be taken on every such new appointment as shall have been required to be taken on the appointment of collectors at the commencement of any year, as herein before is mentioned; and such collector or collectors so in default as aforesaid, shall, on the demand of such commissioners, deliver up to them, or in their presence, to the collector or collectors newly appointed, all such certificates of assessments which he or they were charged to collect, and all accounts of receipts and vouchers of payment as aforesaid, and also shall pay to the receiver-general all sums then in his or their hands, at such time as such commissioners shall appoint; and if any person, after such removal from the office of collector, (a) See 20 Geo. II. c. 3, s. 34; 43 Geo. III. c. 161, s. 84; and see 48 Geo. III. c. 141. shall refuse or neglect to do any matter or thing required by this act, 1. The Acts every such person shall forfeit and pay the sum of 501., to be charged in relating to Maany assessment of such duties as aforesaid, for such parish, ward, or nagement of place, and recovered as such assessment may be recovered, and shall also Commissioners. remain liable to such other forfeitures and disabilities that may be incurred by virtue of this act, for detaining the said monies in his hands after such 43 Geo. III. c. 99. demand made of the same as aforesaid." sioners with their Sect. 41. "That if any collector, being duly summoned, shall refuse to Collectors refusing attend such respective commissioners, or shall not answer all such lawful to attend commisquestions as shall be demanded of him by such commissioners, touching assessments, &c., the execution of his office of collector, or shall refuse or neglect to pro- to forfeit 501. duce to them the certificates of assessments, accounts, or vouchers of such receipts or payments as aforesaid, or shall not obey the order of such commissioners to be made as before directed, every such collector shall forfeit and pay the sum of 501., to be charged upon him in any assessment as aforesaid, and to be recovered as such assessment may be recovered, over and above any forfeiture or disability that may be incurred by virtue of this act for detaining monies of the said duties in his hands, contrary to this act; and whenever any money of the said duties herein If monies in the mentioned, shall be detained in the hands of any collector or collectors, hands of collecor any penalty or penalties imposed on any collector or collectors shall covered under the remain unpaid, and the same, or any part thereof, cannot be recovered by warrant of the or under the warrant or authority of the respective commissioners, or the the commissionsaid respective commissioners shall neglect to issue such warrant, then ers shall neglect such part thereof as cannot be so recovered, which shall have arisen from to issue such warthe said duties, shall be recoverable as a debt upon record to the king's shall be recovermajesty, his heirs and successors, with all costs and charges attending the able as a debt (a) If a collector of assessed taxes does not pay over all sums collected by him, the parish is answerable to the crown for the deficiency. (R. v. St. George's, Hanover Square, 3 Anst. 920.) A collector of taxes in custody under an extent is not entitled to be discharged, although his deficiency has been made good to the crown by a re-assessment upon the parish. (Ṛ. v. Bennett, Wightw. 1.) Local commissioners for the affairs of taxes issued their warrant, under the 43 Geo. III. c. 99, ss. 41 and 52, for seizing and securing the real and personal estate of a collector refusing to pay over money received by him, but as matter of arrangement did not proceed to sell the property so seized under such warrant, which had been issued expressly to secure a certain sum of money said to be due from him to the crown. Five days after, the solicitor for the taxes (the collector being declared a bankrupt on that day) issued extents, under which was taken not only the property already secured by the warrant of the commissioners of taxes within their jurisdiction, but also other real and personal property in other places, for the purpose of levying precisely the sum claimed on the same account; but it being eventually discovered that the sum actually due to VOL. VI. the crown for monies received by the D (R. tors cannot be re commissioners, or rant, the amount upon record (a). 1. The Acts same; and such part thereof which shall arise from any penalty as aforerelating to Ma- said, may be recovered by action or information, as other penalties may nagement of by this act be recovered, with full costs of suit; and the sum so recovered Commissioners. shall be paid to the receiver-general, in aid of the parish or place answerable for the same.' Commissioners to cause two duplicates to be made out within one month after Feb. the other to be 43 Geo. III. c. 99. Sect. 46. "That the respective commissioners aforesaid shall cause two duplicates of every assessment to be made out on parchment by their clerk, within one month at farthest after the tenth day of February, after the making the said assessment yearly, and one of them to be delivered 10; one for the re- unto the respective receivers-general, and the other of them transmitted ceiver-general, into the office of king's remembrancer in the exchequer, for which duplitransmitted to the cates the proper officer shall give acquittances gratis, so as every of them Remembrance may be duly charged to answer their respective collections and receipts, Office. and the said duplicates shall be made for the same hundreds, rapes, laths, Duplicates to contain the full sum wapentakes, wards, parishes, or places or divisions, for which distinct given in charge to duplicates are directed to be made out, or may be made by virtue of the said recited act for granting an aid by a land-tax before mentioned; and every such duplicate shall contain the names and surnames of the several the collectors. The protection of parishes from reassessment is an object of the care of the Court of Exchequer; and the necessity of process of extent in the second degree for that purpose, where a collector has become defaulter, is a strong ground for granting a fiat; and the existing liability of the parish is consequently no answer to the objection of the crown debt not being in danger. (R. v. W. Bell, 11 Price, 772.) Distinction between extent in aid and extent in chief in the second degree :The statute of the 57 Geo. III. does not apply to extents in chief in the second degree. Therefore, the crown may proceed by extent to recover a small debt due from a person indebted to the crown debtor (a collector of taxes), who had received and misapplied the crown's money, although he be not a debtor to the crown within the fourth section of that statute. Neither does the recent rule of court, respecting extents in aid, apply to extents in chief in the second degree. It is not necessary, in the affidavit made for obtaining a baron's fiat for such an extent, in such a case, that there should be any averment of the insolvency of the crown debtor, or any fact stated from which it may be inferred. (Id. ibid.) Nor is it necessary, in such a case, that collusion should be negatived. (Id. ibid.) The sheriff is entitled to levy costs, under 43 Geo. III. c. 99, on an extent against a collector of taxes; and the sheriff's poundage is included in the word charges, and may be levied; and it is payable where the money is paid in before a venditioni exponas has issued, although that proceeding is obviated thereby. But if the agent in the country, of the solicitors for taxes, have received any money from the defendant as costs under the levy, or the sheriff's have taken anything for extra costs, as bailiff's fees and keeping possession, the court will order them to refund. It does not seem to be necessary under that act, that the commissioners should issue their warrant against the collector to recover the duties detained, to authorize the issuing of an extent against him as a condition precedent; or, if it be, it is rather a ground of a motion to set aside the extent for irregularity. The bill of the solicitors prosecuting the extent for the crown may be taxed. (R. v. Collingridge, 3 Price, 280.) It was doubted whether a re-assessment could go for the duties on carriages, servants, and horses. (R. v. Wimbledon, 3 Anst. 855.) If the acting commissioners of taxes refuse (unless indemnified) to proceed to make a re-assessment on a parish, to which the deficiency applies, in execution of the powers entrusted to them by the several acts of parliament, where an insuper has been set on the parish, whose collector is a defaulter, the Court of Exchequer will order them to do so, by rule to show cause, in the nature of a mandamus; and will also order a service on their clerk to be deemed good service: the crown is not limited to any time within which to make such an application. (In re Wootton, 6 Price, 105.) In R. v. Deane, 2 Anst. 369, it was held, that where a collector of revenue gave a bond to the crown, the penalty is a security against all the expenses of process and execution against him. assessors and collectors for every hundred, rape, lath, wapentake, ward, 1. The Acts parish, or place, or other division, and the full amount of the sums given in relating to Macharge to the collectors throughout the whole year shall be inserted, with- nagement of out any discharge, diminution, or defalcation, on any pretence whatever; Commissioners. and if any clerk to such commissioners shall neglect or refuse to make out 43 Geo. III, c. 99. and deliver such duplicates as aforesaid, within the time and in manner hereinbefore directed, or shall make any false entry, or omit any sum or sums to make out dupliClerks neglecting in such duplicates, every such clerk shall forfeit and pay the sum of 100%., cates, or making and, on conviction thereof, shall be discharged from his said office." false entry, to forfeit 1007. and be dismissed. Duplicates of as the remembrancer 45 Geo. III. c. 71, s. 2. “That the duplicates of the assessments directed by the said acts to be sent and delivered by the respective commis- sessments directsioners to the king's remembrancer in England, to be kept in his majesty's ed to be sent to exchequer, shall hereafter be sent by them to and delivered at the office shall be sent to for taxes, for the previous inspection of the commissioners for the affairs Tax-office. of taxes, who may cause copies thereof, or any part thereof, to be taken, and who shall afterwards transmit such duplicates to the king's remembrancer for the purposes mentioned in the said acts; and if such duplicates shall not be so delivered within the time required by the respective acts in that behalf, the clerk to the commissioners who shall wilfully offend against the provisions of this act shall forfeit the sum of 50%., to be recovered and applied as any penalty may be recovered and applied by any act relating to the said duties.' sessments en 50 Geo. III. c. 105, s. 5. "That, in respect of the duties of assessed Time for making taxes, the said respective commissioners shall cause the duplicates re- out and delivering quired by the said act to be made out after the time appointed by the said duplicates of asact for making the supplementary assessments of the said duties yearly, and larged. within one month at farthest after all appeals from the said supplementary assessments shall have been heard and determined, and so that the same may be delivered to the receiver-general and to the commissioners for the affairs of taxes respectively, on or before the day to be appointed for the receipt of the last instalment of the said duties next after the fifth day of April yearly; and in respect of the duties arising from the profits of property, professions, trades, and offices, the said respective commissioners shall cause the duplicates required by the said act to be made out after the time appointed by this act, for making the supplementary assessments of the said last-mentioned duties yearly, and within one month at farthest after all appeals from the said supplementary assessments shall have been heard and determined, and so that the same may be delivered to the receiver-general and to the commissioners for the affairs of taxes respectively, on or before the day to be appointed for the receipt of the last instalment of the said last-mentioned duties next after the fifth day of July yearly; and no clerk to the said respective commissioners who shall make out and deliver the respective duplicates required by the said act within the time aforesaid shall be sued or prosecuted for or liable to the penalty contained in the said act by reason of not making out or delivering the said respective duplicates within the time directed by the said act." in assessing the receiver-general of the exchequer, By 43 Geo. III. c. 99, s. 47, “in case there shall be any failure of assess- In case of failure ing or charging the said duties in any parish, ward, or place, or of returning duties, or returnthe duplicates of the assessments made for any such parish, ward, or place, ing the duplicates or of raising or paying the several sums charged upon any person or per- for any parish, the sons in any such parish, ward, or place, within the respective times limited to certify the by this act, the receiver-general acting for the duties charged or to be same to the barons charged on such parish, ward, or place, shall and may, at any time after with the names of such failure hath happened, certify to the barons of the Court of Exche- the commissionquer at Westminster, the particular parish and parishes, ward or wards, who shall be reor place and places, and the particular division where any such failure spectively liable hath happened, and the cause thereof, to the best of his knowledge, toge- to process from ther with the names of the commissioners appointed, as aforesaid, to act ers, assessors, &c., time to time by distringas, on application of commissioners of taxes. 1. The Acts for the hundred, rape, lath, wapentake, city, ward, town, or place, or the relating to Ma- division wherein such failure hath happened, or any two or more of them nagement of residing within such division, hundred, rape, lath, wapentake, city, ward, Commissioners. town, or place, and also the names of the assessors and collectors, and the several persons belonging to such parish or place charged to such 43 Geo. III. c. 99. duties, and who shall have made failure in the payment thereof, in case an assessment shall have been made, which said commissioners, assessors, and collectors, and any person or persons charged with such duties, shall be respectively liable to process for such neglect by the order of such Commissioners of barons, according to the exigency of the case, which process shall be by taxes to certify to the Court of Ex- writ of distringas, to be forthwith, and from time to time, as there shall chequer when the be occasion, issued out of the said court, on the application of the compersons against missioners for the affairs of taxes, against such of the said commissioners, officers, or persons, who shall have made such failure, upon which writ of distringas, the sheriff or other officer to whom the same shall be directed, shall return such issues as the said court shall order at the return of such writ; and immediate process shall thereupon issue for levying the same, out of and under the seal of the said Court of Exchequer, unless the said commissioners for the affairs of taxes shall certify to the said court, if in the term time, or to any one of the said barons, if in the vacation, that the commissioners, officers, and other persons, against whom such writ issued, have complied with the directions of this act, in which case it shall be lawful for such court or baron to cause such process to be respited till a future day, and so from time to time, or to be finally discharged" (a). whom such writ shall issue have complied with the act, upon which the process may be respited or discharged. directions of the 59 Geo. III. c. 118. Not liable to as sessment after the or insolvency, for used for trade. But by stat. 59 Geo. III. c. 118, s. 1, no person or persons becoming or who shall have become bankrupt or insolvent shall be liable to be as5th April which sessed to the duties of assessed taxes, after the fifth of April next after shall next happen the time of such bankruptcy or insolvency, in respect of any article or after bankruptcy articles kept and used for the purposes of trade, at or before the time of articles kept and such bankruptcy or insolvency, which article or articles shall have been seized or surrendered, and bona fide sold under or by virtue of such bankruptcy or insolvency, and not kept or used by such bankrupt or insolvent, after the fifth day of April next after such bankruptcy or insolvency: provided that nothing herein contained shall be construed to affect the payment by the assignee or assignees of every such bankrupt or insolvent, and such assignee or assignees shall pay the duties assessed on every such bankrupt or insolvent, at the time of such bankruptcy or insolvency, up to the fifth day of April next after the same shall have happened, as if this act had not been made. By stat. 5 & 6 Will. IV. c. 20, s. 16, after reciting, that by stat. 43 (a) If the acting commissioners of the land-tax, assessed taxes, &c., refuse (unless indemnified) to proceed to make a re-assessment on the parish to which the deficiency applies, in execution of the powers entrusted to them by the several acts of parliament, where in super has been set on the parish whose collector is a defaulter, the court will order them to do so by rule to show cause in the nature of a mandamus. (Ex parte the Inhabitants of the Parish of Wootton, Bedfordshire, 6 Price, 103.) If there be two collectors of taxes appointed under the 43 Geo. III. c. 99, s. 13, for a single parish, by the commissioners, one for one division of the parish, called the Upper Parish, and one for another, called the Lower Parish, and they accordingly collect the taxes separately from the several inhabitants of their respective divisions, in case of a deficiency in the amount of the taxes collected, through the misconduct of either, the whole parish must be re-assessed, and not the particular district the collector of which has misapplied the money, and from the collection of whose taxes the deficiency arises; although the taxes of the other division have been collected and paid over to the receivergeneral, the appointment being held by the court to be considered as one appointment of two for the parish, which would be valid under the act, and not of one for each subdivision, which would be invalid. (Ex parte the Inhabitants of the Parish of Henllan, Denbighshire, 7 Price, 594.) |