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any such surveyor or inspector as aforesaid, to deliver the same into his custody 2. The Acts for the purposes aforesaid, taking his receipt for the same; and every person in regulating the whose custody any such assessment shall be, shall and is hereby required, upon Assessments the request of such surveyor or inspector as aforesaid, to produce the same; and and Collecsuch surveyor or inspector is hereby authorized to take charge of the same, tions, &c. until he shall have taken such copies of or extracts from the same, as may be necessary for his and their better information."

charged.

50 Geo. III. c. 105. "Fourth.-The said inspectors and surveyors shall give, or cause to be given, ors, and assessto every person so charged, or leave, or cause to be left, at his or her last or ments produced for taking copies. usual place of abode, in the district where such charge was made, or on the premises charged with the assessment, as the case shall require, and as shall Notice to persons have been directed by the several acts relating to the said duties respectively, notice in writing of such charge, and of the amount of duty to be included in the certificate of such charge, and the particulars thereof; which charges the said inspectors and surveyors are hereby empowered to make, at or before such times as are directed by the said acts, or this act, for the delivery of the certificates of such charges to the said respective commissioners."

cate of surcharge

"Fifth. In default of a meeting of the said respective commissioners before In what case dethe time limited by the said acts, or this act, for the hearing of any appeals livery of certilifrom the charges of the said surveyor or inspector, or if the said surveyor or to clerk sufficient. inspector shall not have had notice of a meeting of the said respective commissioners, it shall be lawful for the said commissioners, and they are hereby required, at their first meeting to be held thereafter, to sign and allow the said certificates, and afterwards to hear and determine all appeals therefrom."

"Sixth.-The certificate delivered to the commissioners, containing the day Certificate suffior days of service of the notice delivered to the party charged, shall be deemed cient proof of consufficient proof of the contents thereof, unless the contrary be shown on the tents of notices. production of such notice to the said respective commissioners by the party charged; and no proof of the contents of any such notice shall be required by the said commissioners to be given to them, either by a copy thereof or otherwise, previous to their signing or allowing the said certificates, nor upon appeal therefrom, nor other proof in any matter relating to the same, except as aforesaid; and except the oath of the person or persons who shall have served such notices as hereinbefore directed, and which shall be in the form and to the effect following; (that is to say,)

'I, A. B., do swear that a notice in writing was duly served upon each per- Oath. son mentioned in the above certificate, containing the particulars as set forth therein respectively, on the day or days mentioned in the said certificate.'

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“Seventh.—No assessment made or to be made by any assessor or assessors Assessments or of the said duties respectively, nor any charge made or to be made by any surveyor charges not to be impeached for or inspector upon such assessment, shall be impeached or affected by reason of mistakes in names any mistake in the christian or surname, or either of them, of any person liable or descriptions. to any of the said duties, nor by reason of any mistake in the description of any property or profits, or of any servant or person, or of any article, matter, or thing, for which the person so charged shall be liable to any of the said duties, nor by reason of any mistake in the amount of the duty charged, nor by any variance between the notice and the certificate of charge, whether such mistake shall appear in, or such variance shall arise from the notice and certificate to be delivered or made in such case, or in either of them; but that all such assessments and charges shall be valid and effectual, to all intents and purposes, notwithstanding any such mistake or variance: provided, that in cases of charge, the notice thereof be duly served on the person intended to be so charged, and such notice and certificate do severally contain in substance and effect the several particulars on which such charge shall have been made; and every such charge shall be heard and determined on the merits, in such manner as in the said acts or in this act is directed."

return made.

"Eighth.-It shall be lawful for any person to whom such notice of charge How double duty shall be given as aforesaid, on occasion of his or her having neglected to make avoided, when no any return as required by the said act or acts, at any time previous to the time appointed for hearing appeals next after the delivery of such notice, to make out and deliver to the surveyor or inspector who shall have delivered the notice of charge, a true, perfect, and complete list, statement, account, or estimate, of all matters and things required by the said act or acts to be returned; so that he or she may, from such last-mentioned list, statement, account, or estimate, so

2. The Acts

to be delivered, be charged to the said duties respectively the full sum at which regulating the he or she ought to be charged by virtue of the said act or acts; provided, that to

Assessments and Collections, &c.

50 Geo. III. c. 105. Surveyor may certify same, and party shall be

charged at single

duty.

every such list, statement, account, or estimate, there shall be annexed a declaration in writing in the form and to the effect hereinafter mentioned; and if the said surveyor or inspector shall be satisfied with such list, statement, account, or estimate, and the declaration annexed thereto, then he shall certify such return and declaration annexed thereto to two or more of the said commissioners, with the amount of the duty to be charged, who shall thereupon cause the assessment to be made according to such certificate, and the same rate of single duty, as set forth in the said several acts respectively, to be charged on the person making such return without further trouble or delay; but if, upon examination of such list or return, and declaration annexed thereto, the said surveyor or inspector shall see just cause to object thereto, he shall thereupon certify such return and declaration annexed thereto, together with the cause of his objection, to two or more of the said commissioners, who shall thereupon cause the assessment to be made according to such last-mentioned certificate in double the amount of the duty at which he or she shall be charged, and from which charge no abatement shall be made on any pretence, unless on appeal as hereinafter is Notice of objec- directed; of which objection notice shall be given by the surveyor or inspector to the person to be charged thereby, together with the cause of his objection to the said return and declaration to be annexed thereto; and the said commissioners shall determine the said objections on the merits, without further notice of appeal from the party so charged."

If dissatisfied may state objec

tion.

tion.

Declaration to

contain satisfactory excuse of party, and to be attested by credi

ble witnesses.

How, on charges for omission in return, double duty may be avoided.

Ninth.-Every such declaration, in cases where no return hath been previously made by the person so charged for the same year, shall allege and declare in substance, or to the effect as follows; (that is to say) that he or she, the said exhibitant, was not at his or her dwelling-house, or other place of abode, at the time appointed for the fixing or delivery of general or other notices for making a return as required by the said act or acts, nor between that day and the time limited for making such return to the assessor, and that he or she hath not received or had any knowledge of any such notice; or, that he or she was disabled by sickness from making such return; or, that the non-delivery of such return was occasioned by the following mistake or accident, without any intention to defraud the revenue, videlicet [here set forth the cause of such default]; and that the return to which the declaration of the said exhibitant is annexed is a full, perfect, and complete return of all matters and things required of the said exhibitant by the said act or acts, or by this act, to the best of his or her judgment and belief;-which declaration and return shall severally and respectively be signed by the party making the same, in the proper name and hand-writing or sign of the said party, attested by any one or more credible witness or witnesses, who shall have seen the said party subscribe or sign the same, and shall attest the signature thereof in the proper names and hand-writing of the said witness or witnesses respectively; provided every such witness shall be an inhabitant of the same ward, parish, or place where the said party shall reside, and who shall be rated in the assessment of the same duties for the same ward, parish, or place aforesaid, or if in any place there shall be no inhabitant competent to be such witness, then the said declaration shall be attested by some credible witness rated as aforesaid, and residing in the next adjoining parish where the said party shall reside."

"Tenth. It shall be lawful for any person to whom such notice of charge shall be served, on occasion of his or her having omitted in the return before made for the same year, any person, property, profits, description, statement, account, or estimate, or any article, matter, or thing which ought to have been contained in such former return, or which shall be mentioned in such notice of charge not to be contained in such former return, or of having claimed any exemption, allowance, or deduction, not allowed by the said act or acts respectively, or of having returned the amount or value of any property or profits at less than the sum which ought to be returned according to the said acts respectively, if he or she shall consent or agree to such charge, to give notice in writing of his or her consent accordingly to the said surveyor or inspector; and the said surveyor or inspector shall certify such consent, and the amount of the single duty which ought to be charged, to the said commissioners, according to which certificate the party charged, and consenting thereunto, shall be assessed in the single duty, and such consent shall be deemed equivalent to an amended return and declaration, as required by this act; or such person so charged, if he or she shall not

so consent or agree in manner aforesaid, may amend such former return, by 2. The Acts delivering to the surveyor or inspector as aforesaid, a supplementary list, state- regulating the ment, account, or estimate, according to the directions of the said acts respec- Assessments tively, and as the case may require, to which a declaration in writing shall be and Collecannexed, to the effect hereinafter mentioned; and the said surveyor or inspector tions, &c. shall be at liberty to certify his satisfaction therewith, or his objection thereto, to the said respective commissioners; according to which certificate the party 50 Geo. III. c. 105. charged shall be assessed in the single duty if such surveyor or inspector shall be Charge made in satisfied therewith, or in the double duty in the manner hereinbefore directed in single duty, unless cases where no previous return shall have been made, and as the case may objection. surveyor certify require, subject to the like power of appeal from such objection, and to the like proceedings in all other respects as are before given."

“ Eleventh.—Every such last-mentioned declaration shall allege and declare Form of declara. the grounds and cause of each omission made or mentioned in such notice of tion in cases of charge for decharge to have been made in such former return, and also the grounds and cause fective returns. of each claim of exemption, allowance, or deduction, and also that the return to which the said declaration is annexed is a full, perfect, and complete return of all matters and things required of him or her by the said act or acts, or by this act, to which the said charge shall relate, to the best of his or her judgment and belief, and that such omission or claim was not made with intention to defraud the revenue; which said last-mentioned declaration and return shall severally and respectively be signed and attested in the manner before directed in cases of other declarations and returns before mentioned."

&c.

**Twelfth.—No return or declaration shall be required of any property, profits, No declaration required, if party article, matter, or thing of which the party charged shall have made a due return give notice to surfor the same year, but the said party shall be at liberty to give notice in writing veyor that his reto the said surveyor or inspector that he or she doth abide by such former re- turn is correct, turn; or may make out and deliver a supplementary return and declaration in the manner before directed; which return and declaration, together with the return before made, subject nevertheless to the objection of the said surveyor or inspector in manner aforesaid, shall be deemed full, perfect, and complete returns, if the same shall together include all articles, matters, and things, for which the party so charged shall be chargeable; and no person shall be liable to the penalties contained in this act for any article, matter, or thing which shall have been returned by him or her in manner aforesaid, so that he or she might have been fully charged to the said respective duties chargeable thereon, but only for such articles, matters, or things which shall not have been returned by him or her in manner aforesaid."

"Thirteenth.-If any surveyor or inspector shall wilfully make any false and Vexatious charge, vexatious charge of any of the said duties, or shall wilfully deliver or cause to be &c. delivered to the respective commissioners for executing the said acts or any of them, any false and vexatious certificate of charge of any of the said duties, or any false and vexatious certificate of objection to any supplementary return, or shall be guilty of any fraudulent, illegal, or unjust conduct, in the prosecution of any charge of any of the said duties, or shall wilfully neglect the duty of his office, or in any manner offend against the laws for regulating the duty of his said office, and the same shall be proved on the certificate of the said respective commissioners of the division where such offence shall be committed, or any two or more of them, or on the affidavit on oath, or solemn affirmation, to be taken before any one of the said respective commissioners, of any credible person or persons, to the satisfaction of the commissioners for the affairs of taxes, or any two or more of them, or by the confession of the said surveyor or inspector, it shall be lawful for the said commissioners for the affairs of taxes, for any such offence, to suspend the payment to the said surveyor or inspector of all or any reward, emolument, or advantage, which the said surveyor or inspector would be entitled to under the said acts or any of them, for any increase of duty or overplus above the rate of duty occasioned by the information or charge of the said surveyor or inspector, or such part thereof as the said commissioners for the affairs of taxes shall deem just and necessary, and finally to withhold the same, and direct the same to be paid by the receiver-general into his majesty's receipt of exchequer; unless the lords commissioners of his majesty's treasury shall think fit to restore the same to the said surveyor or inspector, or to mitigate and lessen the sum so to be withheld and paid over into his majesty's exchequer : provided always, that nothing hereinbefore contained Proviso. shall be construed to impeach or affect any action or suit for the recovery of

2. The Acts

regulating the Assessments and Collec

tions, &c.

Production of lists, &c.

any penalty or penalties imposed by any former act or acts, against such surveyor or inspector for any such offence or offences as aforesaid, or for any false and vexatious charge of any of the said duties; but all such penalties, and the powers for recovery thereof, shall be and remain in force, notwithstanding the powers of this act, or any act or thing done in pursuance thereof."

"Fourteenth.-Where any person or persons, thinking himself, herself, or 50 Geo. III. c. 105. themselves respectively overcharged or over-rated by any charge or certificate Appeal. of objection by any surveyor or inspector as aforesaid, or by any assessment to be made by virtue or in pursuance of such charge or certificate, shall have appealed therefrom to the said commissioners, according to the directions of the said acts respectively, the appellant shall, upon the hearing such appeal, in all cases where a list, statement, account, or estimate in writing, shall or ought to have been delivered by the said appellant to the assessor, produce, or cause to be produced, before the said commissioners, a true, perfect, and complete list, statement, account, or estimate, as the case may require, to the best of the judgment and belief of the said appellant, with a declaration in writing thereunto annexed, to the effect hereinafter mentioned; (that is to say,) the said appellant shall declare that the list, statement, account, or estimate, to which the said declaration is annexed, doth contain all matters and things required of the said appellant to be returned by him or her, for which he or she is chargeable by virtue of any act or acts, to the best of his or her judgment and belief; which return and declaration shall severally and respectively be signed by the said appellant in the proper name and hand-writing of the said appellant; and in default of the production of such list, statement, account, or estimate, by or on behalf of the said appellant, with such declaration annexed, the said commissioners shall confirm the charge or objection against which such appeal was made."

Charges confirmed in default of production.

Assessments made in double duty, &c.

In what case double duty

remitted.

Double duty remitted where

corrected by return.

"Fifteenth.-Upon every charge allowed or confirmed by the respective commissioners, in the whole or in part, upon which any increase of duty shall be made, the assessments thereupon shall be made in double the amount of duty which shall have been charged in the supplementary assessments on occasion of such charge, unless where the same is otherwise provided for by this act."

"Sixteenth.-Where an amended return, with a declaration annexed thereto, shall not be delivered to the surveyor or inspector, and where no list, statement, account, or estimate with such declaration annexed as aforesaid shall be produced to the said commissioners on the hearing of such appeal, it shall not be lawful for the said respective commissioners to make any abatement, defalcation, or remission of the said double duty or any part thereof, but the same shall stand good and remain part of the annual assessment; unless the party charged shall have given notice of his or her consent to the charge of the said surveyor or inspector, or unless the said respective commissioners shall be of opinion that the said surveyor or inspector was or were enabled to correct or amend the first assessments of the said duties for that year, according to the directions of this act, by means of or by reference to the original return of the party so charged, in which cases it shall be lawful for the said commissioners who shall have confirmed such charge at the same time to remit and strike off the whole of the said double duty."

"Seventeenth.-Upon every charge confirmed upon appeal, if the said com. missioners shall, after examination of the appellant, or by other lawful evidence default has been produced on his or her behalf, as directed by the said acts respectively, be of opinion that the alleged default, neglect, omission, or claim of exemption, allow. ance, or deduction, hath been duly accounted for, and that the cause or causes have been truly stated in any amended return and annexed declaration, and that the appellant had a just or reasonable cause of controverting the said charge, and that the said default, neglect, omission, or claim of exemption, allowance, or deduction, was not wilfully made and with intention to defraud the revenue, it shall be lawful for the said commissioners who shall have determined the said appeal, although they shall have confirmed the charge in part or in the whole, at the same time to remit and strike off the whole of the double duty." Eighteenth. Upon every charge confirmed upon appeal, although no amended return shall have been delivered to the surveyor or inspector as allowed by this act, if the said commissioners shall, after examination of the appellant, or by other lawful evidence produced on his or her behalf, as directed by the said acts respectively, be of opinion that the alleged default, neglect, omission, or claim of exemption, allowance, or deduction, was not wilfully made, and with

Moiety of double duty remitted

where default not fraudulent.

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intention to defraud the revenue, it shall be lawful for the said commissioners 2. The Acls who shall have determined the said appeal, at the same time to remit and strike regulating the off any part of the said double duty, not exceeding one moiety thereof; pro- Assessments vided that, in every such case, if the appellant shall prove to the satisfaction of and Collecthe said commissioners that he or she hath been prevented from making such tions, &c. amended return within the time herein limited, by absence or sickness or other sufficient cause, and that such default, neglect, omission, or claim as aforesaid, 50 Geo. III. c. 105. was not wilfully made, and with intention to defraud the revenue, it shall be law- In what case the ful for the said commissioners to remit and strike off the whole of the said double whole of double duty remitted, &c. duty."

Nineteenth.-Nothing herein contained shall be construed to grant the In what case no double duty, or any part thereof, on any of the said duties, if the party charged double duty. shall not, by the laws in force at and immediately before the passing of this act, be directed to return the article, matter, or thing on which the said duties shall

be chargeable, and for which the said party was so charged."

"Twentieth.-Every increase of duty made by occasion of such charges, Reward to officers whether the whole of the double duty shall be remitted or not, and also the double duty, or such part thereof which shall not be remitted, shall be certified on the supplementary assessments to be made for each year under the hands of the said respective commissioners or any two of them, to the commissioners for the affairs of taxes; and the said commissioners for the affairs of taxes shall have authority to direct the receiver-general who shall have received the said increase and double duty, to pay to the said surveyor and inspector out of the same, in such proportions as they shall think proper, or to either of them, as they see fit, any sum of money not exceeding the rate which shall have been settled by the lords commissioners of the treasury, or the high treasurer for the time being, as a reward for their labour and diligence in making such increase of duty; and the certificate of the said commissioners for the affairs of taxes, or any three or more of them, shall be a warrant to the said receiver-general to pay the same."

tions to estimates of same property.

"Twenty-first.-The determination of the commissioners acting for the Charges not to be general purposes of the acts relating to the duties arising from the profits of made after objecproperty, professions, trades, or offices, upon any objection made by the surveyor or inspector of the said duties to the estimate or value of any property, or to the estimate of the profits of any profession, trade, or office on which any assessment after appeal shall be made, shall be construed to preclude any surveyor or inspector from afterwards making a further charge on the same person or persons for the same property or profits for the same year of assessment; and, in like manner, the determination of the commissioners upon every such objection to the estimates or value delivered by the assessors of the property in any parish, ward, or place in which assessments after appeal shall be made, shall preclude the surveyor or inspector from afterwards making a further charge on the same property in the same parish, ward, or place in that year." "Twenty-second.-The objection of any surveyor or inspector to the esti- Except in certain mate or estimates of any person or persons, or of the assessor or assessors of cases. any parish, ward, or place, or to any assessment or assessments of additional commissioners in pursuance of the said last-mentioned acts, in relation to the duties arising from the profits of property, professions, trades, and offices, shall not be construed to preclude any surveyor or inspector from afterwards charging the same person or persons for any other property, or the profits of any other profession, trade, or office not included in the estimate or estimates, assessment or assessments before objected to, and determined as aforesaid; nor to preclude any surveyor or inspector from afterwards objecting to any other estimate or estimates, or assessment or assessments, or from afterwards charging any other person or persons in the same parish, ward, or place, or in any other parish, ward, or place in the same or any other division, in respect of any property or the profits of any profession, trade, or office, not before objected to and determined as aforesaid; and the respective commissioners acting for the general purposes of the said last-mentioned acts are hereby strictly enjoined and required to sign and allow such last-mentioned objections and charges according to the directions of the said acts, in respect of the powers therein given to such surveyor and inspector; provided, that all such objections and charges be made within the times herein respectively limited."

"Twenty-third.-From and after the passing of this act, every objection to Objection to be the estimates directed to be made by the said last-mentioned acts, in relation to the made before as

sessment.

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