2. The Acts

regulating the Assessments and Collections, &c.

50 Geo. III. c. 105. Charges to be made in a limited

time.

Within what time omissions to charge may be supplied.

Double charge in case of fraud.

Provisions relat

ing to charges in single duty, and to surcharges in

provisions of

duties arising from the profits of property, professions, trades, or offices, shall be made before the first assessments on such estimates shall have been signed and allowed by the commissioners for the general purposes of the said acts, and not afterwards."

"Twenty-fourth.-No charge upon any assessment under the said last. mentioned acts, in relation to the duties arising from the profits of property, professions, trades, or offices, shall be allowed or signed, unless the certificate thereof shall be delivered to the respective commissioners before the expiration of three calendar months after the 5th day of January in the year of such assessment, in case such assessment shall have been made on or before the said 5th day of January, or, if such assessment shall not then have been made, unless the certificate of charge thereon shall be delivered to the said commissioners within three calendar months after such assessment shall have been made, except in the cases hereinafter mentioned."

"Twenty-fifth.—If any person or persons shall have neglected to make a return of property or profits as required by the said last-mentioned acts, and no estimate of the said property or profits, nor any assessment, shall be made thereupon for any year, it shall be lawful for the surveyor or inspector, on discovery thereof, at any time within twelve calendar months after the expiration of the year when such return ought to have been made, to charge such person or persons to the amount which ought to have been returned, in like manner as such persons might have been charged within the year of assessment; and the like proceedings shall be thereupon had as if such discovery and charge had been made within the year of assessment; and every assessment thereupon made shall be added to the current assessments of the parish, ward, or place, in the manner herein directed."

"Twenty-sixth.-If any person or persons shall by any falsehood, wilful neglect, fraud, covin, or contrivance whatever, escape from taxation for the profits of any distinct property, profession, trade, or office for any year, it shall be lawful for the surveyor or inspector, within the like period of twelve calendar months as aforesaid, to charge such person or persons to double the amount of duty which ought to have been charged in the year of assessment upon such distinct property, profession, trade, or office; and upon proof of such falsehood, wilful neglect, fraud, covin, or contrivance, to the satisfaction of the commissioners to whom such charge shall be certified, the assessment on the said double duty shall stand good, and be added to the supplementary assessments of the current year of the parish, ward, or place; and no part thereof shall be remitted on any pretence whatever."

Sect. 2. "That the several provisions in the preceding clause of this act, relating to charges in the single duty as aforesaid, shall be construed, so far as the same respect the duties of assessed taxes in that part of double duty, to be Great Britain as aforesaid, as applicable to the provisions of an act passed applicable to the in the forty-third year of the reign of his present majesty, intituled An 43 Geo. III. c. 161, Act for repealing the several Duties under the Management of the Comand 46 Geo. III. missioners for the Affairs of Taxes, and granting New Duties in lieu c. 65, &c. thereof; for granting New Duties in certain Cases therein mentioned; for repealing the Duties of Excise on Licences, and on Carriages constructed by Coachmakers, and granting New Duties thereon, under the Management of the said Commissioners for the Affairs of Taxes; and also New Duties on Persons selling Carriages by Auction or Commission;' and any other act or acts for regulating the said duties respectively, and relating to surcharges in the double duty, and as far as the said provisions respect the duties arising from the profits of property, professions, trades, and offices in that part of Great Britain as aforesaid, the same shall be construed as applicable to the provisions of an act passed in the fortysixth year of the reign of his present majesty, intituled 'An Act for granting to his Majesty during the present War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, further additional Rates and Duties in Great Britain on the Rates and Duties on Profits arising from Property, Professions, Trades, and Offices; and for repealing an Act passed in the Forty-Fifth Year of his present Majesty, for repealing certain Parts of an Act made in the Forty-Third Year of his present Majesty, for granting a Contribution on the Profits

50 Geo. III. c. 105.

arising from Property, Professions, Trades, and Offices; and to con- 2. The Acts solidate and render more effectual the Provisions for collecting the said regulating the Duties; and any other act or acts for regulating the said duties re- Assessments spectively, and relating to surcharges in the double duty, and as if the and Collecsaid provisions in the said clause of this act relating to charges in the tions, &c. single duty had been expressly applied to the provisions of the said acts respectively relating to surcharges in the double duty, and had been respectively enacted therein; and all provisions, clauses, matters, and Repugnant provithings in the said several acts respectively, which are repugnant to the sions in other acts repealed. provisions in the said clause of this act, and for which other provisions are made in this act, except such provisions, clauses, matters, and things therein as relate to surcharges in the double duty which are herein declared to be applicable to the provisions of this act, shall severally cease and determine."

in any informa

tween attorney

Sect. 3. "That in case any commissioner or commissioners acting in Commissioners the execution of any such act or acts herein mentioned, or of this act, made defendants shall, by information, or other process or proceedings whatsoever at the tion, &c., entitled suit or on the behalf of his majesty, his heirs or successors, be proceeded to costs as beagainst or impleaded for or by reason of any matter or thing he or they and client. may do or determine, or may refuse or omit to do in or about the execution of any such act or acts, and upon the trial of such information or other process, a verdict shall be given, or any order or rule of court shall be made for such commissioner or commissioners, or such information or other process or proceeding shall be discontinued or withdrawn, or dismissed the court in which they shall have been prosecuted, then, and in either of the said cases, such commissioner or commissioners shall be entitled to his or their full costs of suit, to be taxed by the proper officer of such court as between attorney and client; and it shall be lawful for the commissioners for the affairs of taxes to direct the receiver-general of the county within which any such commissioner or commissioners shall act, and the said receiver-general is hereby required, to pay such taxed costs out of any money in his hands arising from the duties of assessed taxes, and which shall be allowed in the accounts of the said receivergeneral."

the greatest num

pellable to make

Sect. 6. "That no person who shall in the year 1810, or in any year, No person having have made out, signed, and delivered in the manner directed by the said made out lists of last-mentioned act made in the forty-third year of the reign of his present ber of servants, majesty, or shall in any future year make out, sign, and deliver in like &c., shall be commanner, lists of the greatest number of servants or other male persons out a fresh list. retained or employed, and of carriages, horses, mules, and dogs kept by such person, or of having worn or used hair-powder, or any armorial bearings or ensigns, in the course of the year ending on the fifth day of April preceding the delivery of such list, and who shall continue to retain or employ the like number and description of servants or other male persons, and keep the like number and description of carriages, horses, mules, and dogs respectively, or wear or use hair-powder, or armorial bearings or ensigns, in the like manner, subject to the like duty as in the year to which such list related, and in the same ward, parish, or place, shall be obliged to make out, sign, and deliver such lists, or either of them, in any succeeding year, nor be subject or liable to any penalty for omitting or neglecting so to do, so long as such person shall continue to reside in such ward, parish, or place, and shall not be chargeable in any other ward, parish, or place, for any servant, carriage, horse, mule, or dog kept by such person: provided always, that such person shall in Proviso. each year deliver or cause to be delivered to the assessor or assessors of the ward, parish, or place, notice in writing that he or she is desirous of being charged for the same articles, matters, and things as in the preceding year; and every such notice shall be an authority for the said commissioners to charge such person in the first assessments for that year for the same articles, matters, and things respectively, for which such person stood charged in the assessments of the preceding year."

2. The Acts

regulating the

Assessments and Collections, &c.

50 Geo. III. c. 105. In what cases double duty struck off.

Time allowed for delivering in amended return.

Making false declaration, misdemeanour.

Indictment for

how laid, &c.

Sect. 7. "That in all cases of charge by any surveyor or inspector as aforesaid, of any of the duties on servants, carriages, horses, mules, and dogs, and for using hair-powder or armorial ensigns, where it shall be proved, on appeal, to the satisfaction of the said commissioners acting for the division, that there was any doubt whether the article or articles so charged was or were rateable within the meaning of the said acts, or any of them, and that the omission thereof or alleged default was not wilfully made, and with intention to defraud the revenue, it shall and may be lawful for such commissioners to remit or strike off the whole of the double duty chargeable on the person or persons so charged."

Sect. 8. "That every person to be charged in pursuance of this act, by the certificates of any surveyor or inspector, shall have the full period of ten days after service of the notice of such charge, to deliver his or her amended return to such surveyor or inspector, according to the directions of this act, and no certificate of such charge shall be signed or allowed by the said commissioners, nor any appeal shall be heard from such charge, before the expiration of such period of ten days; and if the person so charged shall, before the expiration of the said period, deliver a return and declaration as aforesaid, which the said surveyor or inspector shall object to, then such return and declaration shall be deemed to be a sufficient notice of appeal from such charge to the commissioners of the division, who are hereby required to hear and determine the matter thereof, according to the directions of this act; and if the person so charged shall not, before the expiration of the said period of ten days, deliver a return or declaration as aforesaid, it shall be lawful for the said commissioners, upon the appearance before the said commissioners of the person charged, or some person on his or her behalf, and the delivery to them of such list and declaration as is hereinbefore required on the day or days appointed for hearing appeals from the charges of such surveyor or inspector, to hear and determine the matter of such charge, according to the directions of this act, notwithstanding the person so charged shall not have given any previous notice of his or her intention to appeal; provided, that in default of the appearance of the party charged before the said commissioners, or some person on his or her behalf, on such day or days of appeal, or in default of the production of such list or declaration as aforesaid, the certificate of such charge shall be confirmed by the said commissioners."

Sect. 9. "That if any person, in any such declaration as aforesaid, shall wilfully and fraudulently declare any matter or thing which shall be false or untrue, every person so offending, and being thereof lawfully convicted, shall be judged guilty of a misdemeanor, and shall be committed to the gaol of the county, riding, or shire, where such offence shall be tried, for any space of time not exceeding six calendar months, and shall be fined in such sum, not exceeding treble the amount of duty for which such person shall have been charged, as the court before whom such trial shall be had shall think fit to order."

Sect. 10. "That any indictment for such misdemeanor, in making a false declaration, false declaration as aforesaid, whether such declaration shall be made within Great Britain or without, shall be laid, tried, and determined in the county, riding, or shire, where such declaration shall be exhibited to the respective commissioners of the duties to which such declaration shall relate."

Arrears of duties

Sect. 11. "And whereas, by an act passed in the forty-eighth year of may be collected. the reign of his present majesty, intituled "An Act to amend the Acts relating to the Duties of Assessed Taxes, and of the Tax upon the Profits of Property, Professions, Trades, and Offices, and to regulate the Assessment and Collection of the same," certain rules and directions are contained for paying to the receiver-general, and accounting for the duties received by the collectors in that part of Great Britain as aforesaid: and whereas it is expedient that the same shall be altered and amended in certain particulars;' be it further enacted, That whenever

50 Geo. III. c. 105.

any schedule of arrears shall have been, or shall be transmitted by the 2. The Acts respective commissioners acting in the execution of the acts in relation regulating the to the duties therein mentioned, or any of them, to the receiver-general Assessments of the said respective duties, and the commissioners for the affairs of and Collectaxes shall be of opinion that the said duties in arrear might more con- tions, &c. veniently be collected by the respective collectors of the said duties in their respective districts, according to the directions of the several acts granting the said duties, or other acts relating to the said respective duties, than by process to be issued out of the Court of Exchequer, it shall be lawful for the said commissioners for the affairs of taxes to direct the said receiver-general to return the said schedules to the said respective commissioners from whom he or they received the same; and the said respective commissioners shall cause the said duties in arrear to be levied, under all or any of the powers, and by any of the ways and methods, prescribed in the said acts respectively, without delay."

"No. V.-Rules and Directions for paying to the Receiver-General, and accounting for the Duties received by the Collectors."

48 Geo. III. c. 141.

"First.-The several collectors shall pay to the receiver-general, or his Collectors shall deputy, all monies of the said respective duties which the said collectors shall pay the duties on have received or levied, by virtue of any of the acts herein mentioned, on the and account twice the next receipt, respective days herein appointed for payment of the said duties or any of them, each year. next after their receipt of the same, and shall, twice in each year, account with such receiver-general or his deputy, in the manner hereinafter mentioned, for all such duties; that is to say, for the duties of assessed taxes, the said collectors shall pay or account for one entire moiety thereof on the day to be appointed next after the 10th day of October, and the remainder thereof on the day to be appointed next after the 5th day of April, in each year; and for the duties on property, professions, trades, and offices, the said collectors shall pay or account for one entire moiety thereof on the day to be appointed next after the 5th day of January in each year, and the remainder thereof on the day to be appointed next after the 5th day of July following; on which last-mentioned days appointed for payment to the said receiver-general or his deputy, of the said respective duties, videlicet, on the day appointed next after the 5th day of April yearly, for the payment of the last moiety of the duties of assessed taxes, and on the day appointed next after the 5th day of July, yearly, for payment of the last moiety of the duties on property, professions, trades, and offices, the full and entire amount of duties, penalties, and sums of money contained in the said supplementary assessments of the said respective duties, shall also be paid to the receiver-general or his deputy, or accounted for to him or them in the manner hereinafter directed; for which payments, the said receiver-general or Receipts shall be his deputy shall give to such collectors receipts in writing, distinguishing the given for each amounts received for the duties on assessed taxes from the amount received for such payment. the duties on property, professions, trades, and offices, and from all other duties payable to his majesty, and for which receipts no stamp duty shall be charged or chargeable, any statute to the contrary thereof notwithstanding: provided, that if any collector or collectors shall not, at or before the respective times In default of hereinbefore limited, have received or levied the said respective duties, or shall ment of full not then account to the receiver-general or his deputy for the same, in the pro- dule of arrears to portions before directed, he or they shall deliver to the said receiver-general or be given. his deputy, at the respective times appointed for such payments, or to the commissioners of the division, within three days after the respective times aforesaid, a schedule in writing, signed by such collector or collectors, containing the christian and surname of each defaulter, and the respective sums then in arrear from each such defaulter, with an affidavit subscribed, to be made on the oath or affirmation of the said collector or collectors (which oath or affirmation may be taken before any one commissioner of the division), that the several sums contained in the said schedule have been demanded from, and are due and wholly unpaid from the respective persons charged therewith, either to such collector or collectors, or to any other person or persons for such collector or collectors, to the best of his or their knowledge and belief."

payamount, a sche

"Second.-Every such schedule, being certified under the hand of the re- Certificate of ceiver-general or his deputy of the county or division where the said arrears such schedule to accrued to the Court of Exchequer at Westminster, shall be received and taken be ground of proVOL. VI.

F

cess.

2. The Acts

regulating the Assessments and Collec

tions, &c.

Schedule to re

main with com

missioners for a certain time,

during which col. lectors shall give notice to defaul

ters.

as sufficient evidence of a debt due to his majesty, and shall be a sufficient authority to the barons of the said court, or any one of them, to cause process to be issued against such defaulter named in the said schedules, to levy the whole sum in arrear and unpaid by such defaulter; and the sheriff or other officer to whom the said process shall be directed, shall, without delay, cause the whole sum in arrear to be levied by due course of law as a debt to his ma48 Geo. III. c. 141. jesty on record, with all costs and expenses attending the same, and shall pay the monies so levied, after deducting the said costs and expenses, to the said receiver-general or his deputy, and shall make return of the said process to the said court, according to the due course thereof: provided, that every such schedule shall remain with the commissioners of the division for the space of forty days before the certificate thereof shall be transmitted to such court, during which period of forty days every such collector shall give due notice of such schedule to the several defaulters named therein, in such manner as the said respective commissioners shall direct, on pain that every collector neglecting so to do shall forfeit the like penalty as is imposed on collectors by the said several acts, or any of them, in other cases of neglect of duty; and it shall be lawful for every such defaulter within the like period to pay his or her arrears to the said collector or collectors, whose receipt shall be a sufficient authority to the said commissioners to discharge the arrears so paid from the said schedule; and it shall also be lawful for the said commissioners, if they shall see cause, to issue fresh warrants to collect the said arrears, or any of them, within the said period of forty days, and during that period to use all or any the means or methods prescribed by the several acts relating to the said respective duties, for the recovery of the said arrears, or direct the said arrears to be levied by the respective collectors under their former warrant, as shall be most expedient; and all warrants to be issued for that purpose may be directed either to the said collectors, or to the high constable, constables, or other peace officers, within the limits of their division, or any one or more of them, or to any other person or persons whom the said commissioners shall think proper, with authority to levy by distress and sale, in the manner directed by the said acts respectively, the sums in arrear, together with all costs and expenses attending the said process and the execution thereof; and the sums so levied, after deducting the said costs and expenses, shall be paid to the receiver-general or his deputy, at such time and place as the said receiver-general shall appoint, and shall be discharged from the said schedule; and all high constables, constables, and other peace officers, within the said division, shall act in obedience to the directions of the said commissioners, and shall execute all such orders and process as shall be to them or any of them directed, for the recovery of the said arrears: provided also, that when the commissioners of the division shall certify to the commissioners for the affairs of taxes any reasonable cause for non-payment of, or for not proceeding to levy any part of the said arrears included in the said schedule, and that they have good reason to believe the same will be paid within a reasonable time, to be stated in such certificate, it shall be lawful for the said commissioners of the division to retain the said schedule in their hands for such further time as shall be necessary, and as shall be mentioned in their aforesaid certificate."

In default of such schedule, receiver-general may certify the default to the Exchequer.

“Third.—In default of such schedule being delivered within the space of three days as aforesaid, either to the receiver-general or his deputy, or to the said commissioners, it shall be lawful for the receiver-general, to whom the payments of the said duties shall not have been made in the proportions herein prescribed, and at the times above mentioned, and he is hereby required to certify to the said Court of Exchequer the amount of the duties remaining unpaid, to the best of his knowledge and belief, and the particular ward, parish, or place, and the division where such failure hath happened, together with the names of the collectors of the said parish, ward, or place; and such certificate, under the hand of such receiver-general or his deputy, shall be a sufficient authority to the barons of the said court, or any one of them, to cause process by way of distringas to be issued out of such court against the said collector or collectors, upon which writ of distringas the sheriff or other officer to whom the said process shall be directed, shall return such issues from time to time as such court or baron shall order, until a return of such schedule and arrears shall have been made to the said court, and immediate process shall thereupon issue for levying the said arrears out of and under the seal of such court, which levy shall not be remitted unless all the said duties in arrear shall be paid or satisfied before the return of such process."