1. The Actu certificate, shall cause the same to be inrolled in his office, and such relating to Ma- inrolment shall be and be deemed a record in his office as valid and nagement of effectual to authorize the issuing of any process or processes in the law Commissioners, against the county, division, parish, ward, or place, and the person or persons, so rendered chargeable, and to and for all other intents, constructions, and purposes whatsoever, as if such county, division, parish, ward, or place, or person or persons, had been actually returned insuper in any declared account duly inrolled as of record in the office of the said remembrancer."

5&6 W.IV. 6.20.

43 Geo, 111, c.99 (18).

Sect. 13. "And whereas by an act passed in the forty-third year of the reign of 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,' it is enacted, that the commissioners of taxes shall make out their schedules containing the sums discharged from assessment for any cause specially allowed by law, and the sums with which each and every defaulter ought to be charged, and the sums which shall not have been collected by occasion of the collector's neglect, and which ought to be re-assessed on the parish, ward, or place, and shall cause the said several particulars to be inserted in a schedule fairly written on parchment under the hands and seals of such commissioners, or any two or more of them, containing the names and surnames of the maid collectors, and the same to be delivered to the receiver-general, to be returned by such receiver-general into his majesty's Court of Exchequer, whereupon every person so making default of payment, and each parish, ward, or place so in default, may be charged by process of court Parchment sche. According to the course thereof in that behalf: and whereas it is expedules of defasiters dient that such schedules as aforesaid should be deposited and remain to be deposited with the commis. with the said commissioners of stamps and taxes at their head office; be sioners of stamps it therefore enacted, That all such schedules as aforesaid which shall be

and taxes,

Parchment dupli

cates of ass

made out at any time after the commencement of this act shall be delivered over or transmitted by the receiver-general, receiving inspector, or other receiver to whom the same shall have been delivered, to the commissioners of stamps and taxes, and shall be deposited and remain in the head office of the said last-mentioned commissioners; and the production of any schedule so deposited and purporting to contain the name or names of any such defaulter or defaulters as aforesaid shall be conclusive evidence against any person named therein as making default of payment, and against every parish, ward, or place named therein as in default, of the sum or sums mentioned in any such schedule being due and owing and in arrear and unpaid to his majesty, his heirs and successors, unless payment thereof shall be proved; and every such sum shall be recoverable from the person and persons making default of payment thereof as a debt upon record to the king's majesty, his heirs and successors, with full costs of suit, and all charges attending the same."

Sect. 14. "So much and such part and parts of any act or acts in force as require the commissioners for the affairs of taxes to transmit to the transmitted to the king's remembrancer in England the parchment duplicates of assess

ments not to be

king's remembrancer,

ments of the land-tax or assessed taxes, shall be and the same are hereby repealed: provided always, that such duplicates shall continue to be furnished and transmitted to the commissioners of stamps and taxes in the manner directed and required by the laws in force, and the

(a) Arrears of assessed taxes cannot be recovered by information in the nature of a popular action of debt, under the 43 Geo. III. c. 99, s. 45, and this 13th section of 5 & 6 Will. IV. c. 20, because of the words in the 13th section, which provides that the amount" shall be recovered from the

person and persons making default of payment thereof, as a debt upon record to the king's majesty." The proceedings ought to be by scire facias or extent, or information upon the record itself. (Attorney-General v. Sewell, 4 M. & W. 77; 6 Dowl. P. C. 673; 8 C. & P. 376.)

same shall remain deposited in the head office of the said commis- 1. The Acts sioners."

relating to Management of

1 Vic. c. 61, s. 3.

43 G. III. c. 161, s. 23.

By stat. 1 Vic. c. 61, s. 3, after reciting, "that by an act passed in the Commissioners. forty-third year of the reign of King George the Third, for repealing the several duties under the new management of the commissioners for the affairs of taxes, and granting new duties in lieu thereof, and for other purposes therein mentioned, the respective commissioners of the duties of assessed taxes are thereby required, as soon as the assessment of the said duties shall be made, to issue out and deliver to the respective collectors their warrants for the speedy and effectual levying and collecting the said duties as the same shall become payable as therein mentioned; and it is thereby enacted, that such part thereof as cannot be so levied and collected may be recoverable as a debt upon record to the king's majesty, his heirs, and successors, with full costs of suit, and all charges attending the same: and whereas by another act passed in the said forty-third year of the reign of king George the Third, intituled 'An Act for consoli- 43 G. III. c. 99. dating certain of the Provisions contained in any Act or Acts relating to s. 45. the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same,' it is enacted, that the commissioners of taxes shall make out their schedules, containing the sums discharged from assessment for any cause specially allowed by law, and the sums with which each and every defaulter ought to be charged, and the sums which shall not have been collected by occasion of the collector's neglect, and which ought to be re-assessed on the parish, ward, or place, and shall cause the said several particulars to be inserted in a schedule fairly written on parchment, under the hands and seals of such commissioners, or any two or more of them, containing the names and surnames of the said collectors, and the same to be delivered to the receiver-general, to be returned by such receiver-general into his majesty's Court of Exchequer, whereupon every person so making default of payment, and each parish, ward, or place, so in default, may be charged by process of court, according to the course thereof in that behalf:' and whereas by an act passed in the fifth and sixth years of the reign of his late majesty king William the Fourth, intituled 'An Act to consolidate certain Of- 5 & 6 W. IV. c. fices in the Collection of the Revenues of Stamps and Taxes, and to 20, s. 13. amend the Laws relating thereto,' it is enacted, 'that all such schedules as aforesaid, which shall be made out at any time after the commencement of the said act, shall be delivered over or transmitted by the receivergeneral, receiving inspector, or other receiver to whom the same shall have been delivered, to the commissioners of stamps and taxes, and shall be deposited and remain in the head office of the said last-mentioned commissioners; and that the production of any schedule so deposited, and purporting to contain the name or names of any such defaulter or defaulters as aforesaid, shall be conclusive evidence against any person named therein as making default of payment, and against every parish, ward, or place named therein, as in default of the sum or sums mentioned in any such schedule being due and owing and in arrear and unpaid to his majesty, his heirs, and successors, unless payment thereof shall be proved; and that every such sum shall be recoverable from the person and persons making default of payment thereof as a debt upon record to the king's majesty, his heirs, and successors, with full costs of suit, and all charges attending the same:' and whereas doubts have arisen as to For removing the construction of the said acts, and it is expedient to amend the same, it doubts as to is enacted, That all and every the said duties of assessed taxes contained, ing against decharged, or assessed in or by any assessment already made, or to be at faulters for reany time hereafter made, may be sued or prosecuted for and recovered, covery of arrears with full costs of suit and all charges attending the same, of and from the person and persons respectively charged therewith, in her majesty's Court of Exchequer at Westminster, by information in the name of her majesty's attorney-general, as a debt or debts due to the queen's majesty, her heirs

mode of procced

of taxes.

1 Vic. c. 61, s. 3.

1. The Acts and successors, or by any other ways or means whereby any debt of relating to Ma- record or otherwise due to the queen's majesty, her heirs or successors, nagement of can or may at any time be sued or prosecuted for or recovered, as well as Commissioners. by the summary means specially provided by the said acts or any of them for levying the said duties; and in any proceeding for the recovery of any of the said duties, the production of any schedule made or purporting to be made in pursuance of the said act in that behalf, passed in the fortythird year of the reign of King George the Third, and purporting to contain the name or names of any such defaulter or defaulters as aforesaid, shall be sufficient evidence of the sum or sums mentioned in any such schedule having been duly charged and assessed upon such defaulter or defaulters respectively, and of the same being due and owing, and in arrear and unpaid, to her majesty, her heirs and successors." See the other provisions of this statute, post.

43 Geo. III. c. 99. Constables, &c.

to be aiding, &c. in

this act.

8. PROVISIONS FOR ENFORCING THE ACT.-Penalties,
PROTECTION TO OFFICERS, &c.

43 Geo. III. c. 99, s. 59. "That all constables, headboroughs, tithing. men, and other his majesty's officers, shall, and are hereby required the execution of and enjoined to be respectively aiding and assisting in the execution of this act, and of every act or acts for granting duties to be assessed under the regulations of this act, and to obey and execute such precepts and warrants as shall be to them directed in that behalf by the respective commissioners hereby appointed, or any two or more of them."

Persons obstructing officers to forfeit 501.

Officers to follow

instructions, &c. of commissioners

Sect. 60. "That if any person or persons shall, at any time hereafter, wilfully obstruct any assessor or assessors, collector or collectors, surveyor or surveyors, inspector or inspectors, in the due execution of his or their said office or offices, duty or duties respectively, such person or persons shall, for every such offence, forfeit the sum of 50%."

Sect. 61. "That the said receivers-general, their deputy and deputies, surveyors, inspectors, and all other officers and persons who shall be emof the treasury. ployed in the execution of this act, or any act or acts for granting duties to be assessed under the regulations of this act, shall observe and follow such orders, instructions, and directions, as they shall from time to time receive from the said commissioners of the treasury, or any three or more of them, now or for the time being, or the high treasurer for the time being."-And see sects. 67, 68, post, 46.

within twelve months.

Application of Sect. 62. "That one moiety of all pecuniary penalties and forfeitures penalties sued for imposed by this act, or any act or acts for granting duties to be assessed under the regulations of this act, may, if sued for within the space of twelve calendar months from the time of such penalties being incurred, in manner herein next mentioned, be to his majesty, his heirs and successors, and the other moiety thereof, with full costs of suit, to the person or persons who shall inform or sue for the same within the time aforesaid, except where any penalty is or shall be directed to be paid to the use of the poor of any parish; and all such penalties may be sued for in his majesty's Court of Exchequer at Westminster, for offences committed in England or Berwick-upon-Tweed, or in the Courts of Great Sessions in Wales, for offences committed in Wales, by action of debt or information, wherein no essoign, protection, privilege, wager of law, nor more than one imparlance, shall be allowed; but nevertheless it shall be Attorney-general lawful for his majesty's attorney-general, in case it shall appear to his may stay proceed- satisfaction that any penalty or forfeiture was incurred without intention of fraud, to stay all further proceedings in such suits or prosecutions, by entering a noli prosequi, or otherwise, with respect as well as to the share of such penalty or forfeiture claimed by such informer or informers, as to the share thereof belonging to his majesty."

ings.

Recovery and ap

Sect. 63. "That any such penalty or forfeiture shall be recoverable in plication of penal- the name of his majesty's attorney-general, on the part of his majesty, by information in the Court of Exchequer at Westminster; and in default of

ties not sued for

43 Geo. III. c. 99.

months.

disposed of as the

in rewarding the persons giving the information.

recoverable before

prosecution within the time hereinbefore limited, no such penalty or for- 1. The Acts feiture shall be afterwards recoverable in any other manner, in all which relating to Macases (except where the same is directed to be paid to the use of the poor nagement of of any parish or place) the whole of such penalty or forfeiture shall be- Commissioners. long to his majesty, his heirs and successors; and that all penalties and forfeitures, and shares of penalties and forfeitures incurred as aforesaid, belonging to his majesty, his heirs and successors, shall be paid into the within twelve hands of the proper receiver-general or his deputy, to the use of his majesty, and that in all cases where the whole of such pecuniary penalty or forfeiture shall be recovered for the use of his majesty, his heirs or successors, it shall be lawful for the commissioners for the affairs of taxes to cause such reward as they shall think fit, not exceeding one moiety of One moiety of pesuch penalty or forfeiture so recovered, after deducting all charges and nalties may be expenses incurred in recovering the same, to be paid thereout to or commissioners of amongst any person or persons who shall appear to them entitled thereto taxes shall direct, as informer or informers, in respect of such penalties or forfeitures, so recovered; anything herein contained to the contrary notwithstanding." Sect. 64. "That all such pecuniary penalties not exceeding 201. im- Penalties not exposed by this act, or any act or acts for granting duties to be assessed ceeding 207, to be under the regulations of this act, may be recoverable before two or more two commissioncommissioners for executing this act; and also such of the penalties ex- ers, and also peceeding 201. as are directed to be added to the assessment of the duties 201. if directed to nalties exceeding in any parish, ward, or place in the district where the offence shall be be added to the committed; and such commissioners shall take cognizance of such offence assessments. upon information or complaint in writing made to them, and upon a summons to the party accused to appear before the said commissioners at such time and place as they shall fix, or without such summons, in case the party or parties shall have been surcharged before the said commissioners, and shall have appealed against the same, and shall appear upon such appeal before the said commissioners; and such commissioners shall examine into the matter of fact, and proceed to hear and determine the same in a summary way; and, upon proof made thereof, either by voluntary confession of the party accused, or by the oath or solemn affirmation of one or more credible witness or witnesses, or otherwise, as the case may require, to give judgment for the penalty, or for such part thereof to which part thereof the said commissioners shall think Commissioners proper to mitigate the same, not being in any case less than one moiety may mitigate of such penalties, and to assess the same upon the party, and charge the moiety. same in the assessment to which the penalty adjudged shall particularly relate, and in addition to the duty, in case the party shall be charged therewith, and which penalties so adjudged shall be levied in like manner as the said duties, and the informer or informers shall in all such cases Informers to (except where the penalty is to be paid to the poor of any parish or place, such proportion share penalties in in which case the receiver-general shall pay the same to the churchwar- as commissioners dens or overseers of the poor of such parish or place, or one of them) be shall certify to the entitled to receive from the receiver-general one moiety of the amount of taxes. such penalties, in such shares, where two or more of them are concerned, as the commissioners for executing this act shall certify to the commissioners for the affairs of taxes they are respectively entitled unto, and the said adjudication of the commissioners shall be final and conclusive to all intents and purposes, without power of appealing from the same; and Proceedings of the proceedings of the commissioners shall not be removable by any pro- not to be subject cess whatever into any court of law or equity, or be subject to revision, to revision, except except in such cases where a surcharge shall be made, and a case shall where cases have be demanded and stated for the opinion of one of the justices or barons upon a surcharge, of the superior courts, conformably to the directions contained in any act for the opinion of or acts, granting the duties to which such surcharges shall relate."

penalties to one

commissioners of

commissioners

been demanded,

the judges.

fore commission

Sect. 65. "That if any person or persons upon any examination on Persons giving oath or affirmation shall wilfully give false evidence, or make any false false evidence beoath or affirmation or affidavit, or shall wilfully and corruptly swear or ers, liable to the affirm any matter or thing which shall be false or untrue, before the punishments for

perjury.

1. The Acts commissioners for executing this act, or any of them, touching any matrelating to Ma- ter or thing within the intent and meaning of this act, or any act or acts nagement of for granting duties to be assessed under the regulations of this act, shall Commissioners. be prosecuted for the same; every such person or persons being convicted thereof shall be subject and liable to the same punishment and disqualifications as persons are subject and liable to for wilful and corrupt perjury, by the laws and statutes of the realm of England."

43 Geo. III. c. 99. *Sic in act. Indictments for perjury, where to be tried.

Books of assessments and all other books and

papers relative to the duties to be the property of the commissioners

of districts for the time being, and in

succession.

Persons having

any books or papers relating to the duties, to de

liver same to

per

commissioners of

nalty of 50%.

pe

Sect. 66. "That any indictment or information for perjury committed in any such examination, affidavit, or deposition whereon the same shall be made, shall and may be laid, tried, and determined in the county where the same shall be exhibited to the commissioners in pursuance of this act, or the said act or acts before mentioned."

Sect. 67. “That all and every the duplicates of the several books of assessments which have been or shall be made and delivered by the respective assessors of the said several duties, to the commissioners in any division or place, or to their respective clerks for the time being, and which are or shall be in the custody, keeping or possession of such commis sioners or clerks respectively, and all minute-books, and other public books and papers relating to the said several duties, in the custody, keeping, or possession of any such clerk or clerks, who hath or have been, or shall be removed from such office or offices, or in the custody, keeping, or possession of the executors, administrators, or other legal representatives of any person or persons who hath or have died, or shall die during his or their holding such office or offices, or after his or their removal from the same, or in the custody, keeping, or possession of his or their respective agent or attorney, or of any other person or persons soever, shall be deemed, and are hereby declared to be the property of the commissioners of the said several duties, acting in the respective divisions or places, for the time being, and in succession, as records of and belonging to them the said commissioners, for their use and inspection, and shall be placed and deposited with and remain in the custody, keeping, and possession of them the said commissioners, or their respective clerks for the time being, or such other person as the said commissioners, or any two or more of them, for the time being, shall from time to time at their meetings order, direct, or appoint."

Sect. 68. "That all and every person and persons whatever, now or at any time hereafter, having in his or their custody, keeping, or possession, any such books or papers aforesaid, relating to the said several duties in this act mentioned, shall, within the space of one calendar month next after sons appointed by notice in writing, signed by three or more of the commissioners for the taxes, under affairs of taxes (a true copy thereof being given to or left at the usual place of abode of such person or persons), deliver and give up all such books and papers unto such person or persons as the said commissioners for the affairs of taxes by such notice shall order and appoint, whose receipt of the same shall be a good and sufficient discharge to such person or persons so delivering such books and papers; and if any such person or persons now or at any time hereafter having in his or their custody, keeping, or possession, any such books or papers, shall refuse or neglect to deliver the same within the time limited by such notice, and demand made, he or they shall for every such offence forfeit and pay the sum of 50%.; and all such books and papers shall be delivered by the person or persons so appointed to such of the commissioners for executing this act, as the said commissioners for the affairs of taxes shall think proper, for the effectual and speedy execution of the powers by this act granted."

Persons receiving

same to deli

ver them to such

of the commissioners for exe

cuting this act as

the commissioners of taxes shall direct.

Commissioners

not liable to penalties in the 25

Sect. 69. "That no such commissioner or commissioners, who shall executing this act be employed in the execution of this act, or any act or acts for granting duties to be assessed under the regulation of this act, shall be liable, for or by reason of such execution, to any of the penalties mentioned in an act, made in the twenty-fifth year of king Charles the Second, for preventing of dangers which may happen from popish recusants."

Car. 2, c. 2, s. 69.