2. The Acts regulating the Assessments and Collections, &c. persons for the purpose of returning or estimating the said duties respectively, shall be delivered by the respective surveyors of the districts in which such notices are required (or by the inspectors for the same districts, or by any other inspectors or surveyors of the same duties, duly authorized to take charge of such districts respectively, by or under the commissioners for the affairs of taxes, or any three or more of them) to the respective assessors appointed or acting in 48 Geo. III. c.141. pursuance of this act, or to the respective collectors on whom the duty of assessor shall have devolved as aforesaid, for the purpose of serving the same on the respective persons liable to the said duties, in the manner required by the said Time of delivery. Assessors and collectors shall ob. serve the direc tions of inspectors and surveyors. Time of delivering certificates of as sessment. For making assessments in deault of return. First assessment shall be made without including matters of sur. charge. "Second.-All such notices shall be delivered to such assessors or collectors as aforesaid, on or as soon after the 6th day of April in each year as the same can be done; and the delivery of such notices by such inspectors or surveyors, or any of them, shall be as effectual as if the same had been delivered by the commissioners of the division according to the directions of the said acts." "Third.-The said assessors and collectors respectively are hereby required to observe such directions as may from time to time be given to them by the said inspectors and surveyors, in all matters touching the time and manner of fixing or delivering or otherwise serving such notices, and the persons on whom the same are to be served, such directions having been previously seen and allowed by the commissioners acting for the division in which the said inspector or surveyor shall act." "No. III.-Rules and Directions for making and returning the Certificates of "Second. In all cases relating to the duties of assessed taxes, where the assessor or assessors shall not have received any return from any person or persons liable to be charged to the said duties, it shall be lawful for such assessor or assessors, and he and they is and are hereby required, to make a true assess ment on such person or persons, to the best of his or their information and judgment, of the real charge which ought to be imposed; and in all cases relating to the duty on property, professions, trades, and offices, where the respective assessors shall not have received any statement from any party or parties liable to be charged to the said duties, it shall be lawful for the said assessor or assessors to estimate the property of such parties respectively, and the profits arising from any professions or trades exercised, or any offices held by such parties respectively, according to the best or his or their information and judgment; and in case the said assessor or assessors shall not so estimate the property or profits of any such party or parties who shall not have made a return for that year, then such assessor or assessors shall return to the said commissioners the name and place of residence of every such party; and where the respective commissioners shall also not have received any statement, it shall be lawful for the said respective commissioners to make an assessment on such party or parties either in the said sums respectively, and to the same amount, as the said parties respectively were charged in the last assessment of the said duties for the said division, or according to the best of their judgment, subject to alteration by appeal or surcharge, in the manner directed by the acts relating to the said duties." "Third.—The first assessments to be made of the said duties or any of them, for any year, shall be made according to the estimates or returns and assessments mentioned in the preceding rule, without including therein any matters tion. of surcharge by the inspectors or surveyors; which first assessments respectively 2. The Acts shall be separately and distinctly collected, and shall be contained in the first regulating the duplicates to be delivered to the collectors and surveyors for that year, and shall Assessments be collected and levied in moieties on the days hereinafter mentioned; that is and Collecto say, one moiety of the duties of assessed taxes, if not sooner paid or satis- tions, &c. fied according to the directions of the said acts respectively, shall be collected or levied before the 10th day of October, in each year of assessment, or within 48 Geo. III. c.141. twenty-one days thereafter, and the other moiety thereof before the 5th day of Times of collecApril following, or within twenty-one days thereafter; and one moiety of the duties on property, professions, trades, and offices, if not sooner paid or satisfied, as aforesaid, shall be collected, levied, or paid before the 5th day of January in each year of assessment, or within twenty-one days thereafter, and the other moiety thereof before the 5th day of July following, or within twenty-one days thereafter provided always, that nothing herein contained shall be construed to alter the times or proportions at which the said duties are payable, according to the directions of the said acts respectively, or in any way to impeach or affect the powers or provisions of the said acts for the recovery of the said duties at such times and in such proportions as are therein prescribed, and the said respective duties shall be deemed payable quarterly at the times mentioned in the said acts, by four instalments; and it shall be lawful to demand, receive, or levy the same according to the said acts, any thing herein contained to the contrary notwithstanding." : first assessments. "Fourth. In order that due time may be given for hearing appeals against Time of delivery such first assessments, the respective commissioners are hereby required and of duplicates of strictly enjoined to deliver, in all cases relating to the duties of assessed taxes, their first duplicates thereof to the respective collectors on or before the 20th day of July in each year, with directions to cause public notice thereof to be given in the parish, ward, or place to which such duplicates relate, to which duplicates in the hands of such collectors all persons interested shall have access, and may examine the same at any reasonable time in the day-time; and in all cases relating to the duties on property, professions, trades, and offices, the respective commissioners shall, as and when they shall make an assessment on any person or persons, cause a notice thereof to be given in the manner directed by the acts relating to the said last-mentioned duties, to the party or parties charged in and by such assessment, within the space of three days after making such assessment, and so from time to time, until all such assessments shall be made, in which certificates shall be inserted the times limited for hearing the appeals therefrom." time of entering “Fifth.—All appeals against such first assessments shall be entered, and Regulating apdue notice thereof given within the respective times hereinafter limited; that is peals, as to the to say, in all cases relating to the duties on assessed taxes, within twenty-eight them. days after the delivery of the duplicates of the first assessments to the respective collectors of the parishes, wards, or places, for which such assessments shall be made; and in all cases relating to the duties on property, professions, trades, and offices, within fifteen days after the date of the notice of such first assessment, to the party or parties charged therewith." "Sixth.-All appeals against such first assessments of the duties of assessed Time of hearing taxes, in any year, shall be heard and determined between the 20th day of appeals. August and the 10th day of September following; and on such day or days, within the time herein limited, as the commissioners of the division shall appoint, whereof they are hereby required to give notice in the manner in which such notices have usually been given in the several parishes, wards, and places in their division; and all appeals against such first assessments of the duties on property, professions, trades, and offices, in any year, shall be heard and determined as soon after notice thereof shall be given to the respective commissioners as conveniently can be done, and for that purpose the said respective commissioners, or two of them at the least, shall meet together within eight days after any such notice of appeal shall have been received by them, and so from day to day or from time to time, at reasonable intervals, with or without adjournment, until all appeals against such first assessment shall be heard and determined, of which day or days of appeal the said respective commissioners shall cause notice to be given to the respective appellants; provided always, that in every case where the party assessed shall be prevented from appealing within the time berein limited, or from attending in person at the time limited for hearing the appeal of such party by absence or sickness, or other sufficient cause, to be 2. The Acts regulating the Assessments and Collections, &c. 48 Geo. III. c. 141. Time of deliver first assessment. proved before the respective commissioners on the oath or solemn affirmation of the party, it shall be lawful for the respective commissioners to enter such appeal after the time herein limited, or to postpone the hearing thereof for such reasonable time as shall be necessary, so that no delay shall be thereby occasioned in the payment or collection of the sums contained in the said first assessment." "Seventh.-The said respective commissioners shall cause to be delivered to the respective collectors their duplicates of the first assessment, including in such ing duplicates of duplicates as well all such matters as have been appealed against and determined by the said commissioners, as all such matters as have been assessed and not appealed against; and all such duplicates shall be delivered within the respective times hereinafter limited; that is to say, the duplicates of the duties of assessed taxes on or before the 20th day of September yearly, and the duplicates of the duties on property, professions, trades, and offices, on or before the 20th day of December yearly, to which duplicates respectively warrants shall be annexed for collecting the duties therein contained, within the times respectively before prescribed." Cases not then added to first assessment. 46 Eighth. All such assessments which shall not have been made on or before determined to be the 20th day of September, in respect of the duties of assessed taxes, and the 20th day of December, in respect of the duties on professions, trades, and offices, or against which any appeal shall be depending on those days respectively, shall, on the making or determining the same from time to time, be added to such first assessments and to the respective duplicates thereof; and the duties therein, or the moieties thereof which ought to have been previously collected or paid, shall be collected, levied, or paid, on or before such day or days as the respective commissioners shall order by their warrant annexed to the duplicates of such added assessments, such day not being later than twenty-one days after the making such assessment, or determining the appeal thereon." Time of making surcharges. Time of making appeals from surcharges. "No. IV.-Rules and Directions for making and collecting the Supplementary Assessments in each Year." "First. If any inspector or surveyor shall have surcharged any person or persons for any matter or thing for which a surcharge is allowed by the acts relating to the said duties respectively, it shall be lawful for such inspector and surveyor to deliver his or their certificates of surcharge, explicitly stating the particulars in respect to which such surcharge has been made, to the respective commissioners in respect of the duties of assessed taxes, at any time on or before the 15th day of December in each year of assessment for the whole of such year, and in respect of the duties on property, professions, trades, and offices, at any time after the time herein prescribed for making the first assessments of the said duties for that year, and from time to time until the commissioners shall have completed all the assessments of their division for that year, and shall have delivered, in the manner directed by the said acts, the duplicates thereof, and the same shall have been entered of record in his majesty's Exchequer, which certificates of surcharge shall be signed and allowed by two of the respective commissioners, under the restrictions, and subject to appeal under the conditions prescribed by the said acts respectively." "Second. All appeals against such surcharges relating to the duties of assessed taxes shall be heard and determined by the commissioners of the division, or any two or more of them, between the 20th day of January and the 20th day of February following; and all appeals against such surcharges relating to the duties on property, professions, trades, and offices, shall be heard and determined according to the directions of this act before prescribed, in respect of appeals against the first assessments of the same duties by the respective com. missioners provided always, that in every case where the party surcharged shall have been prevented by absence or sickness, or other sufficient cause, to be proved before the respective commissioners on the oath or solemn affirmation of the said party, from appealing within the time herein limited, or from attending in person at the time limited for hearing such appeals, it shall be lawful for the respective commissioners to enter such appeal after the time herein limited, or to postpone the hearing thereof for such reasonable time as may be necessary." Third.-The said certificates of surcharge, amended according to the deterassessments to be mination of the respective commissioners, shall be a sufficient authority to them, made on the sur- and they are hereby required, to cause supplementary assessments to be made Supplementary charges after ap peals. out of the said duties respectively, including therein all matters so surcharged, 2. The Acts as well such matters as have not been appealed against, as the matters deter- regulating the mined by the said commissioners, which matters shall be severally charged to Assessments the said duties respectively, according to the said certificates of surcharge, and Collecamended, in cases requiring amendment, according to the determination of the tions, &c. said commissioners, and also including therein the double duties or moieties, or parts thereof assessed, over and above the rates of duty prescribed by the said 48 Geo. III. c.141. acts respectively, and also all fines and penalties imposed on any person or persons by the said respective commissioners, within the year of assessment, for offences committed against the said acts or this act; which double duties or moieties, or parts thereof, and penalties, shall severally and respectively be added to such supplementary assessments, and be collected therewith." "Fourth. The duties and sums of money contained in the supplementary Supplementary assessments of each year, which shall be completed within the time herein limit- assessments to be paid on the last ed, shall, if not sooner paid or satisfied according to the directions of the said instalment of the acts respectively, be collected and levied at the respective times hereinbefore duties on the first appointed for payment of the last instalment of the duties contained in the first assessments. assessments of the said duties respectively for that year; and each assessment thereof shall be collected, levied, or paid in one sum." 64 the time limited Fifth. In all cases where the said duties, or any of them, shall not have Assessments not been ascertained and assessed before the respective days appointed by this act completed within for payment of the last instalment thereof, the same respectively shall and may shall be collected be assessed from time to time, until a complete assessment be made, and shall in one sum. be collected, levied, or paid in one sum within twenty-one days after notice of the amount contained in the assessment thereof." "Sixth.—If any inspector or surveyor shall wilfully make any false and vex- Penalty on vexaations surcharge of any of the duties contained in any of the said acts, or shall tious surcharges, wilfully deliver, or cause to be delivered, to the respective commissioners for 1004., &c. executing the said acts or any of them, any false and vexatious certificate of surcharge of any of the said duties, every such inspector or surveyor shall be liable to forfeit to the party aggrieved any sum not exceeding 1001., or treble the value of the sum claimed by such surcharge, over and above the rate of duty charged by the said acts respectively, to be recovered by action of debt, bill, plaint, or information, in any of his majesty's courts of record at Westminster for offences committed in England, and in the Court of Great Sessions for offences comitated in Wales, with full costs of suit; and it shall be lawful for the party aggrieved to sue either for the said penalty of 1001., or for the said treble value under this act, at his or her election; and it shall also be lawful for the judge before whom such inspector or surveyor shall have been convicted of such offence in any such suit, either for the said penalty or treble value, or any part thereof, by indorsement on the postea, or for the court before whom such inspector or surveyor shall be convicted, by entry on the record, to certify his or their satisfaction with such conviction; and in every such case the said certificate shall be an authority to the commissioners for the affairs of taxes, and they are hereby required, to cause to be paid by the receiver-general of the county, riding, or division wherein such conviction was had, out of any monies of the said duties respectively in his hands, such reasonable expenses as the plaintiff shall have incurred, over and above the costs of suit as aforesaid, the amount thereof being certified by the proper officer for taxing costs of the court in which such suit shall be commenced, to have been necessarily expended, and allowed by such officer as between attorney and client; and every such inspector and surveyor shall, after such conviction, be discharged from his employment." By the 50 Geo. III. c. 105, s. 1, after reciting, that "whereas it is ex- 50 Geo. III. c. 105. pedient that certain of the powers and provisions contained in any act or As to surcharges. acts relating to the duties of assessed taxes, or to the duties arising from the profits of property, professions, trades, and offices, should be amended, in the particulars hereinafter mentioned," it is enacted, "That from and after the passing of this act, the several surveyors and inspectors appointed or to be appointed by his majesty in pursuance of the said acts, to carry into execution the powers therein given to them, in that part of Great Britain called England, shall, in making any increase of duty either on the returns of parties or the estimates of assessors or the assessments made by commissioners under the said acts, observe the following rules and directions for their government, and shall be subject to the several 2. The Acts provisions therein contained; which rules and directions shall be of the regulating the like force and effect as if the same were herein inserted under a special Assessments and Collec tions, &c. 50 Geo. III. c. 105. Surveyors, &c. to examine returns and amend them, &c. enactment." "Rules and Directions for making Objections and Charges, and for limiting the Times of making the same in certain Cases, in that Part of Great Britain called England." "First.-Every surveyor and inspector appointed, or to be appointed, in pursuance of the said acts, or any of them, shall be, and they are hereby empowand assessments, ered and strictly enjoined and required to inspect and examine all and every the returns of lists, statements, declarations, accounts, or estimates, made by any person or persons chargeable to the said duties, or any of them, or by any assessors of any of the said duties, according to the directions of any act or acts before mentioned, and also all and every the first assessments of the said duties, or any of them, made for any parish, ward, or place, for any year, as well before as after the respective commissioners acting in the execution of the said acts respectively shall have signed and allowed the first assessments made for such parish, ward, or place, for that year; and if he or they shall discover any error or wrong amount or computation of duty therein, or that any person who ought to be charged with the said duties, or any of them, shall have duly made a return as required by the said acts respectively, but shall have been omitted to be charged with the said duties, or any of them, or shall be under-rated in the said first assessment, and that the said return doth contain matters sufficient, whereby the said surveyor or inspector may rate such person, in the said first assessment, to the full duties chargeable upon him or her, according to, or by or from such return, it shall be lawful for the said surveyor or inspector, and they respectively are hereby required, before such allowance, to correct and amend such assessments, and to charge such person to the full amount and at the full rate of duty at which he or she ought to be charged, according to his or her return so delivered. After allowance of "Second.-If any such surveyor or inspector shall, after any such assessment or assessments sur- assessments in respect of the duties of assessed taxes shall be signed and allowed by veyor to certify the said commissioners, or if any such surveyor or inspector shall, after any such omissions to commissioners, by assessment or assessments, in respect of the duties arising from the profits of way of surcharge. property, professions, trades, or offices, shall be signed or allowed by the commissioners acting for the general purposes of the acts relating to the said duties, find or discover, upon his survey or examination, or otherwise, that any person liable to the said duties, or any of them, in respect of which such lists, statements, accounts, or estimates, as aforesaid, ought to have been delivered, hath not made any return as by the said act or acts is required, or hath omitted any person, or any property, or profits, or the amount or value thereof, or any article, matter, or thing, or any description of the same which ought to have been returned, or hath not returned the full amount of value of any property, or profits, as required by any of the said acts, so that he or she shall not, on account of such default or omission, have been charged to the amount which ought to be paid by him or her, or that any exemption, allowance, or deduction, which is not allowed by the respective acts relating to the said duties, shall have been claimed in or by such return, then, and in every such case, it shall be lawful for the said surveyor or inspector to certify the same in writing, together with an account of every such default, omission, or claim, with the name or description of the person or thing not returned or omitted, to the best of his knowledge and belief, and the full amount of the single duty by which the assessment ought to be increased, explicitly stating the particulars in respect of which such charge has been made, and to deliver the same to any two or more of the said commissioners for putting in execution the said acts respectively, or to their clerk, in order to have such default, omission, or claim, and the under-rate occasioned thereby, rectified; and such commissioners are, upon the delivery of any such certificate, and upon oath being first made either by the inspector or surveyor, notice was given, or any other credible witness or witnesses who shall have served the same, that commissioners to a notice to the effect hereinafter mentioned was duly served, required to sign allow certificates, and allow the said certificates, and to cause supplementary assessments to be made according to such certificates, subject to appeal as hereinafter is allowed." "Third.-Every person in whose custody any such lists, statements, aclivered to survey- counts, or estimates, shall be, shall and is hereby required, upon the request of On delivery of certificate, and oath made that Lists to be de |