43 Geo. III. c. 99.

Limitation of ac

tions.

torney for the

culars (a).

cepted, may be

action.

Sect. 70. "That if any action or suit shall be brought against any per- 1. The Acts son or persons for anything done in pursuance of this act, or any act for relating to Magranting duties to be assessed under the regulations of this act, such nagement of action or suit shall be commenced within six calendar months next after Commissioners. the fact committed, and not afterwards, and shall be laid in the county or place where the cause of complaint did arise, and not elsewhere; and no writ or process shall be sued out for the commencement of such action or suit, until one calendar month next after notice in writing shall have been one month's nodelivered to, or left at the usual place of abode of such person or persons, tice of action to by the attorney or agent for the intended plaintiff or plaintiffs, in which be given to the notice shall be clearly and completely contained the cause and causes of Parly the ataction, the name and place or places of abode of the intended plaintiff or plaintiff, containplaintiffs, and of his or their attorney or agent, and no evidence shall be ing certain partigiven on the trial of such action or suit of any cause or causes of action, than such as is or are contained in such notice; and the intended de- Defendant may fendant or defendants to whom such notice shall have been delivered, may tender amends, at any time before the expiration of such calendar month tender amends which, if not acto the intended plaintiff or plaintiffs, his or their attorney or agent, and in pleaded in bar of case such amenids are not accepted, may plead such tender in bar to any action or suit, to be brought against him or them, grounded on such notice, writ, or process; and the defendant or defendants in every such Defendant may action or suit may plead the general issue, and also such tender, and plead the general any issue. other plea, with leave of the court, in bar of such action or suit, and may give this act and the special matter in evidence at any trial to be had thereupon; and if the jury shall find for the defendant in any such action or suit, or if the plaintiff or plaintiffs shall be nonsuited, or discontinue his or their action or suit after the defendant or defendants shall have appeared, and if upon demurrer judgment shall be given against the plaintiff or plaintiffs, the defendant or defendants shall have treble costs, Defendant to have and have the like remedy for the same as any defendant hath in any other case to recover costs by law; and every such action or suit which Actions brought shall be brought against any collector or collectors appointed under this to be defended act shall be defended by the commissioners acting for the division or by the commisplace where such collector shall have been appointed, and the costs and sioners of the discharges attending the same, as also any other action or suit to be brought costs and charges by or against commissioners or collectors in pursuance of this act, or for attending the anything done in pursuance of this act, or any act for granting duties to any other actions be assessed under the regulations of this act, shall be defrayed by an to be brought by assessment made on the parish or place for which such collector or col- or against comlectors shall have been appointed, in a just proportion to the amount of lectors, to be dethe duties payable under this act, on the respective persons charged to the frayed by an assame in the assessment to be made next after the time when the said costs parish. and charges shall have been incurred.

SCHEDULE (A.)

The Form of the Oath required to be taken by Commissioners before they act in the Execution of this Act.

"I, A. B., do swear, that I will truly, faithfully, impartially, and honestly, according to the best of my skill and knowledge, execute the several powers and

(a) In Umphelby v. M'Lean, 1 B. & Ald. 42, assumpsit for money had and received brought to recover the amount of an excessive charge made by the defendants as collectors, on a distress for arrears of taxes: held, that the defendants were not entitled to a month's notice before action brought, under the 43 Geo. III. c. 99, s. 70, which provides, that no writ or process shall be sued out for anything

done in pursuance of that act, till after
one month's notice; for the action was
not in respect of any act done in execu-
tion of the office of tax collector, but
for the neglect to pay over money which
he ought never to have taken. See
4 B. & C. 200, semble contra; O'Reilly
v. Lawton, 2 Jebb & Symes; and fur-
ther, title "Justices of the Peace,”
Vol. III.

treble costs.

against collectors

trict, and the

same, and also

missioners or col

sessment on the

1. The Acts authorities reposed in me as a commissioner, by an act passed in the forty-third relating to Ma- year of the reign of king George the Third, intituled An Act' [here insert nagement of the title of this act], or by any other act or acts, granting to his majesty any Commissioners. duties to be assessed under the regulations of the said act; and that I will judge and determine upon all appeals, and all other matters and things, which shall be 43 Geo. III. c. 99. brought before me as a commissioner under the said acts, or any of them, without favour or affection. "So help me God."

SCHEDULE (B.)

"The Form of the Oath or Affirmation required to be taken by Assessors before

they act in Execution of this Act.

"I, A. B., do swear [or affirm, as the case may require], that I will diligently u execute the office of an assessor, to which I am appointed by authority of an act passed in the forty-third year of the reign of king George the Third, intituled An Act' [here insert the title of this act]; and that, in the assessment which I am required to make by any other act or acts, granting to his majesty any duties to be assessed under the regulations of the said act, I will faithfully and honestly act, without favour or affection, according to the best of my skill and knowledge." "So help me God."

1. Information.

Forms.

Forms of Information, Summons, and Conviction, against a Collector of Taxes, for Neglect of Duty, on the 43 Geo. III. c. 99, s. 16, ante, p. 12; and 3 Geo. IV. c. 88, s. 2, ante; and 3 Geo. IV. c. 23, ante.

1. Information.

County of The information and complaint of A. B., of

Sof

in the county of

in the parish , Esq., made on oath before us,

E. F. and G. H., Esqrs., two [or, me, I. K. Esq., one, &c., according to the
3 Geo. IV. c. 23, s. 2] of the commissioners for executing in the said county
the several acts relating to the duties of assessed taxes, appointed to act as such
commissioners [or, commissioner, as the case may be] in the district [or as the
case may be] of in the said county, on the
year of our Lord one thousand eight hundred and
of the parish of

day of

in the

; who says that L. M.,

to the

aforesaid [yeoman], being one of the collectors of taxes
duly appointed in and for the said parish of
in the said county, from
the [fifth] day of [April], one thousand eight hundred and
[fifth] day of [April] following, and having taken upon himself the said office,
did neglect his duty as said collector; for that he, the said L. M., on, &c. [state
the facts complained of, following as nearly as possible the words of the statute
which created the offence, and showing such offence], contrary to the statute
in that case made and provided; for which offence, and by which neglect of
duty, he, the said L. M., hath forfeited a sum not exceeding 201., to be dis
tributed as the statute directs. Whereupon the said A. B. prays the judgment
of us [or, two of], the said commissioners of taxes, in the premises, and that
the said L. M. may be summoned to answer the premises before us [or, two of],
the said commissioners.

Exhibited and sworn before us, E. F. and G. H.
[or, me, I. K., as the case may be].

A. B.

2. Summons thereon.

2. Summons thereon.

County of To L. M., of in the parish of in the county of

Whereas information and complaint have been made before me, I. K., Esq., one [or, if before two commissioners, say, us, E. F. and G. H., Esqs., two] of the commissioners for executing the several acts relating to the duties of assessed taxes, and appointed to act as such commissioner [or, commissioners, as the case may be] in the district of [or as the case may be], in the said

county, upon oath by A. B., of

within the parish of

county of
Esq., for that you, the said L. M., being one of the collec-
tors of taxes duly appointed in and for the said parish of
, from the
{fifth] day of [April], one thousand eight hundred and
to the [fifth]
day of [April] following, and having taken upon yourself the said office, did
neglect your duty as such collector; for which you, the said L. M., on, &c.
[here set forth the charge as in the information]; for which offence, and by
which neglect of duty, you, the said L. M., forfeited a sum not exceeding 201., to
be distributed as the statute directs: These are to require you, the said L. M.,
to appear before me [or, us, as the case may be], and such other of the said
commissioners for executing the said acts relating to the duties of assessed taxes
as shall be present at , in
in the said county, on
the
day of next, at the hour of
in the [forenoon], to answer to the
said information and complaint, and to be further dealt with according to law.
Giren under my hand [or, our hands, as the case may be], this
, in the year of our Lord one thousand eight hundred and

day of

i. K.

County of of our Lord one thousand eight hundred and

A. B., of

within the parish of

in the

the county of
county of
Esq., personally came before me, I. K., Esq., one [if the in-
formation were laid before one commissioner, according to the 3 Geo. IV. c.
23, s. 2, to summon before two, or, if laid before two, say us, two] of the com-
missioners for executing in the said county the several acts relating to the duties
of assessed taxes, appointed to act as such commissioner [or, commissioners, as
the case may be] in the district of [or as the case may be], in the said
county, and exhibited an information on oath before the said commissioner [or
ns, as the case may be], that L. M., of the aforesaid parish of
[yeoman], being one of the collectors of taxes duly appointed in and for the
said parish of
, from the [fifth] day of [April], one thousand eight
hundred and
to the [fifth] day of [April] following, and having taken
upon himself the said office, did neglect his duty, for that he, the said L. M.
[here set forth the charge as in the information], contrary to the form of the
statute in such case made and provided: whereupon the said L. M., after being
duly rummoyed to answer the said charge, appeared before us, E. F. and G. H.,
Esgra., two of the commissioners for executing the several acts relating to the
duties of assessed taxes in the county and district aforesaid, on the day
of instant, at in the said county, [or, if he neglects to appear, the
form must be varied accordingly, see title "Conviction," Vol. I.]; and
having heard the charge contained in the said information, declared that he was
not guilty of the said offence [or, if he pleads guilty, the form must be varied
accordingly, see title "Conviction," Vol. I.]; whereupon we, the said com-
missioners last named, did proceed to examine into the truth of the said charge
contained in the said information, and, on the
day of
parish of
aforesaid, one credible witness, to wit, N. O., of
the said county [labourer], upon his oath, deposeth and saith to and before us,
in the presence and hearing of the said L. M., that within months next
before the said information was made before the said commissioner [or, com-
missioners, as the case may be] before named by the said A. B., to wit, on
, the
last, he, the said N. O. [here state the evidence,
and, as required by 3 Geo. IV. c. 23, as nearly as possible in the words used by
the witness, and if more than one witness be examined, state the evidence given
by each; then state that the defendant was called upon for his defence, and
state the same, and evidence, if any]. Therefore, it manifestly appearing to
us that he, the said L. M., is guilty of the offence charged upon him in the said
information, we do hereby convict him of the offence aforesaid, and do declare
and adjudge that he, the said L. M., hath forfeited the sum of 201. of lawful
money of Great Britain for the offence aforesaid, but which said penally we
have mitigated to 51., to be distributed according to the form of the statute in
that case made and provided; that is to say, one moiety of the amount of the
said penalty to the use of her Majesty, and the other moiety to the said A. B.,
VOL. VI.
E

day of

at the

in

Forms.

who informed the said commissioner [or, commissioners] of the said offence, to
be paid to the said A. B. by the receiver-general for the said county of
and we do hereby assess the said sum of [51.] upon the said L. M., and charge
and require the same to be charged in the assessment of the said parish of
according to the directions of the statute, to be levied in like manner
as the duties of assessed taxes; and which adjudication and assessment we do
hereby certify to the commissioners of taxes, as the act directs. Given under
our hands and seals, at
in the said county, this
in the year of our Lord one thousand eight hundred and

day of

E. F.

G. H.

See further, acts 1 & 2 Will. IV. c. 18; 4 & 5 Will. IV. c. 60; 5 & 6 Will. IV. c. 20.

Assessors shall be appointed, and duties assessed

according to the following rules.

Assessors shall be

appointed before the 6th of April yearly.

II. The Acts regulating the Assessments and Collections, &c. (a).

[48 Geo. III. c. 141; 50 Geo. III. c. 105.]

These several provisions may be arranged under the following heads :1. Of the Appointment of Assessors, and when Collectors may act in their place, p. 50.

2. Of Services of Notices, p. 51.

3. Of Certificates of Assessment and Estimates, p. 52.

4. Of Surcharges, p. 54.

5. Rules and Directions for paying to the Receiver-General, and accounting for the Duties received by the Collectors, p. 65.

6. Of the Inspectors-General, p. 67.

The 48 Geo. III. c. 141, s. 1, after reciting, that "whereas it is expedient that certain of the powers and provisions for assessing and collecting the duties under the management of the commissioners for the affairs of taxes in Great Britain, should be varied and amended in the particulars hereinafter mentioned," enacts, "That from and after the period appointed for the commencement of the rules contained in this clause, all appointments of assessors shall be made, and also all notices required to be affixed on any place, or to be delivered to or served on any person or persons for the purpose of returning or estimating the said duties respectively, shall be affixed, delivered, or served, and all assessments of the said duties, or any of them, shall be returned, estimated, ascertained, and made, and the said duties shall be collected, levied, paid over, and accounted for, under and subject to the following rules and directions, which shall be deemed a part of this act, as if the said rules and directions had severally and respectively been inserted herein under a special enactment."

"No. I.-Rules and Directions for appointing Assessors of the Duties under the Management of the Commissioners for the Affairs of Taxes, after the Expiration of the Year 1808."

"First. It shall be lawful for the respective commissioners acting in the execution of the several acts relating to the said duties respectively, and they are hereby respectively required to appoint assessors for each parish, ward, and place within their respective divisions, before the commencement of each year for which such appointment shall be made, and to do and complete all acts necessary to such appointment, so that the assessors to be appointed may enter on their office on the 6th day of April in each year, pursuing, in all other respects, the directions contained in the said acts respectively in relation to such appoint

(a) See general division of the subject, ante, p. 3.

ments; which appointments shall be and continue for and during the year to 2. The Acts commence on that day, and until other assessors shall be appointed for the same regulating the parishes, wards, and places, and for the same duties respectively." Assessments

"Second.-In and for every parish, ward, or place, wherein assessors shall not and Collecbe appointed before the 6th day of April in each year, to serve for the year en- tions, &c. suing as aforesaid, the last appointment of assessors for the same parish, ward,

or place (whether such appointment shall have been or shall be made under any 48 Geo. III. c. 141, of the acts in force at the time of passing this act, or under this act), shall con- In default of aptinue in force until other assessors shall be appointed for the same parish, ward, pointment, asor place, and for the same duties respectively, according to the directions of the said acts."

sessors for former

years shall act.

appointed shall

act.

“Third.—In case the assessor or assessors appointed for any former year shall In certain cases be dead, or be removed from, or be otherwise unfit or incapable to act for the the collectors last parish, ward, or place for which he or they shall have been appointed, and in default of such appointment of assessors as aforesaid for the year ensuing for the same parish, ward, or place, and for the same duties respectively, then and in every such case the last appointment of a collector or collectors of the same duties for such parish, ward, or place (whether such appointment shall have been or shall be made under any of the acts in force at the time of passing this act, or under this act), shall continue in force until assessors shall be appointed for the same parish, ward, or place, and for the same duties respectively, according to the directions of the said acts; and every such collector shall, in every such case, during such continuance in his office of collector, do, perform, and execute all such matters and things as are directed by the said acts or this act to be done, performed, or executed by assessors; and all parts of the said acts or this act relating to and applied to assessors shall in every such case be construed as applicable to, and be in like manner, and to the like intent, applied to such collectors; and the powers contained in the said acts or this act shall be as fully and amply exercised and practised by such collectors as if the same powers had been expressly given to the said collectors by the said acts or this act."

refusing to act.

"Fourth.-All penalties imposed by any of the acts in force at the time of Assessors liable passing this act, on assessors, for refusing or neglecting to take upon themselves to penalties for the office of assessor, or to perform their duty therein as prescribed by the said acts respectively, shall be in the like cases imposed on assessors appointed according to this act, for neglecting to take upon themselves the office of assessor, or to perform their duty as prescribed by this act; and every such collector as aforesaid, on whom the duty of assessor shall have devolved in pursuance of this act, shall be subject and liable to the like penalties for the like neglect of duty." "Fifth.-In every parish, ward, or place, where assessors shall not be ap- In certain cases pointed in pursuance of this act, or, being appointed, shall not have taken upon surveyors shall themselves the office on or before the commencement of the ensuing year, or where the assessors or collectors for any former year, on whom the duty of assessor shall have devolved, shall not have taken upon themselves the office of assessor on or before the commencement of such ensuing year, it shall be lawful for the surveyor of the district, and he is hereby required, to execute the duty of assessor for such parish, ward, or place, until assessors shall be appointed who shall duly take upon themselves the said office."

act.

“Sixth.—In every notice of continuance in office of any assessor or collector, Attendance of the respective commissioners who shall cause such notice to be given shall re- assessors to quire the attendance of such assessor or collector on a day and at a place within execute acts. the division to be named in such appointment or notice, then and there to receive and take charge of all such notices and papers as shall be delivered to them respectively, for the due execution of the said acts, in manner hereinafter mentioned, which day shall not be later than seven days after the 5th day of April in each year; and, in default of such notice being given by such commissioners, it shall be lawful for the inspector or surveyor of the district to give such notice, and to require the attendance of such assessors or collectors on a day and at a place within the division to be named by the said inspector or surveyor for that purpose."

“No. II.-Rules and Directions for Service of Notices to Persons liable to be charged to the said Duties, or any of them."

"First.-All notices relating to the said duties, or any of them, requiring to be Surveyor shall affixed on any place, or to be delivered to or otherwise served on any person or E 2

deliver noticepapers to asses

sors.