2. MEETINGS OF COMMISSIONERS, APPOINTMENT OF CLERKS AND ASSESSORS, AND THEIR POWERS AND DUTIES. commissioners 1. The Act relating to Management of By 43 Geo. III. c. 99, s. 9, "That such commissioners as shall be duly Commissioners. qualified to act in the execution of the acts before mentioned, in order to the speedy execution thereof, shall, in the respective hundreds, laths, 43 Geo. III. c. 99. wapentakes, rapes, wards, or other districts, cities, boroughs, cinque-ports, First meeting of towns, and places, in the several counties, ridings, and divisions, for shall be annually, which they are or shall be appointed to be commissioners, meet together on or before yearly and every year, at the most usual or common place of meeting April 10. within such districts, cities, boroughs, cinque-ports, towns, and places respectively, on or before the 10th day of April yearly (a); and any two Two commission or more of them shall hold such meeting or any other meeting of com- ers sufficient to missioners authorized by this act, or the acts before mentioned, and shall be competent to do any act, matter, or thing thereby required to be done by such commissioners; and such commissioners, or so many of them as shall be present at the first meeting to be holden in every year, or the major part of them, having qualified themselves by taking or having act. taken the oaths in manner herein directed, shall elect one fit and sufficient Election of clerk person to be their clerk, and one other fit and sufficient person, if the said and assistants; commissioners shall deem it necessary, to be his assistant, for all the assessments to be made of the several duties with which the said commis just cause, and at meeting appoint sioners shall be charged within their respective limits, for one year, and for one year, rewhich person so elected shall, by virtue of such election, be the sole clerk movable only for to such commissioners for all the said assessments to be made by them a special meeting. for such year, and which clerk shall not be removeable from his said office during the year for which he shall be appointed as aforesaid, except for just cause, and at a meeting of the commissioners for that purpose duly summoned by notice in writing, signed by two or more of such commissioners, and left at the usual place of abode of each and every of the commissioners who shall have qualified as aforesaid, in and for such district, city, borough, cinque-port, town, or place, and by the major part of the commissioners present at such meeting; and such commissioners shall Commissioners also, at such their first meeting, direct their several and joint precept or shall at the second precepts to such inhabitants of each parish, ward, or place, and such assessors, see 48 number of them as they in their discretion shall think most convenient, Geo.III.c.141,s.l. to be presenters and assessors for such parish, ward, or place, requiring them to appear before the commissioners at such place and at such time, not exceeding ten days after the date of their precepts, as they shall appoint; and at such their appearances the commissioners, or so many of them as shall meet at such their second meeting, shall appoint such of the said inhabitants as they shall think proper to be the assessors for such parish or place of the several duties with which the said commissioners shall be charged as aforesaid, for one year; and at the same time shall openly read, or cause to be read unto them, the several duties for which they are to be appointed assessors, and openly declare the effect of their charge unto them, and how and in what manner they ought and should make their certificate and assessments of the said several duties; and shall then and there appoint another day, within the time hereinafter Assessors shall limited, for the said persons to appear before the said commissioners, and bring in assessbring in their certificates of assessments of the said several duties in ments on oath; writing under their hands, which shall be verified upon their oaths or all persons liable solemn affirmations, and not otherwise, which said assessors are hereby penalty 201. to 51.; strictly enjoined and required, with all care and diligence, to charge and assess themselves, and all other persons chargeable with the said duties so given to them in charge, and to make their assessments according to the provisions of the laws then in force, upon pain of forfeiture of any sum not exceeding 207., nor less than 57.; and at the time and place (a) Sed vide 48 Geo. III. c. 141. No. 1, Rule 1, post. and shall charge and nominate collectors. 1. The Act re- so as aforesaid prefixed for their appearance, such assessors shall return lating to Ma- the names of two or more able and sufficient persons, within the bounds nagement of or limits of those parishes or places for which they shall be assessors Commissioners. respectively, to the said commissioners, to be by them appointed collectors of the several duties to be raised and assessed by them as such commissioners." 43 Geo. 111. c. 99. Assessors shall take oaths, &c., under 1 W. & M. sess. 1, c. 8, or c. 18. (a) 43 Geo. III. c. 99. And see sect. 17, post, 12; and sect. 32, post, 28. Sect. 10. "That every person to be appointed such assessor, shall, before he shall take upon him the execution of the said employment, take the oaths mentioned and required to be taken by an act, made in the parliament held in the first year of the reign of king William and queen Mary, intituled 'An Act for abrogating the Oaths of Allegiance and Supremacy, and appointing other Oaths;' or, being one of the people called Quakers, may make and subscribe the declaration of fidelity prescribed by an act, made in the first year of the reign of King William and Queen Mary, intituled An Act for exempting their Majesty's Protestant Subjects, dissenting from the Church of England, from the Penalties of certain Laws;' which oaths or affirmations any one or more of the commissioners by whom such assessors shall be appointed, oaths under this who shall themselves have taken the oaths required by this act to be taken by commissioners, have hereby power, and are hereby required to administer, as also all and every such other oaths or affirmations, as are by this act, or any act or acts relating to duties to be assessed under the regulations of this act, required or allowed to be taken before such commissioners, by any officer or person whatever, in any matter or thing touching the execution of this act, or any act or acts granting the said duties as aforesaid." * Sic in act. Commissioners may administer act. Before acting, as take oath in schedule (B). Sect. 11. "That every person to be appointed such assessor, shall, sessors shall also and he is hereby required also to take the oath (a), or, being one of the people called Quakers, to make and subscribe the solemn affirmation, before the commissioners for executing this act, in the form set forth in the schedule to this act annexed (marked B.); and if any person, to be appointed assessor as aforesaid, shall presume to act in the office or employment of an assessor, before he shall have taken the said oath or affirmation (as the case shall require), he shall forfeit and pay, for every such offence, the sum of 50%." Penalty 501. Assessors shall assessments on or before June 5. Commissioners shall sign the assessment, and three duplicates thereof, and deliver one to the assessors, with Sect. 12. "That in all cases the assessors so to be appointed as aforeannually deliver said, shall, from time to time, make and deliver in writing their certificates of assessments of all the duties given to them in charge as aforesaid, unto the respective commissioners, or any two or more of them, on or before the fifth day of June yearly, or as soon after as conveniently can be done; and the commissioners to whom such assessments shall be so delivered, or any two or more of them, shall forthwith set their hands to the said respective assessments, testifying their allowance of the same; and the said commissioners, or any two or more of them, are hereby required to sign and seal three duplicates of the said assessments, to be prewarrants for col- pared by their clerk, and forthwith to nominate and appoint two of the persons named or presented in each of such assessments to be collectors, or any other two such persons as such commissioners are hereby authorized to appoint, for the respective divisions and places for which collectors shall be so presented (b), and to deliver, or cause to be delivered, one of the said duplicates of such assessments, so by the said commissioners allowed, together with warrants under the hands and seals of two or more of the said commissioners for collecting the same, unto the respective lecting the same; another to the surveyor. (a) But now a declaration is substituted for the oath, by 5 & 6 Will. IV. c. 62; sec title " Oath." (b) The insertion of the name of a person as collector of the assessed taxes, in the warrants of the commissioners, is not a sufficient appointment to that office. (R. v. Radley, Forrest, 150.) persons by them nominated to be collectors; and one other of the said 1. The Act reduplicates to the surveyor of the district for the time being; and the third lating to Maof the said duplicates to be kept by such clerk for the use of the said nagement of commissioners: and the said collectors are hereby enjoined and required Commissioners. to make demand of the several sums contained in such duplicates, from 43 Geo. III. c. 99. the parties charged therewith, or at the places of their last abode, or on Collectors to be the premises charged with the assessment, as the case may require, appointed. within ten days after the said duties shall respectively become payable, Collectors shall next after such assessments shall have been delivered to them; and, upon demand duties payment thereof, to give acquittances under their hands (without taking were, and anything for such acquittances, the stamp duty for the same excepted) (a), give acquittances. unto the several persons who shall pay the same; and that such acquittances shall be full and perfect discharges to every such person who shall pay the same, against his majesty, his heirs and successors." This section, it will be seen, provides for the appointment of collectors. And see further, sections 30, 31, 18, 16, 46, 47, post; and 45 Geo. III. c. 71, s. 2, post; and 48 Geo. III. c. 55, s. 7, post. 3. APPOINTMENT OF COLLECTORS, THEIR POWERS, DUTIES, AND LIABILITIES. We have already seen the mode in which collectors are nominated and appointed. See 43 Geo. III. sect. 12, ante, 8. within ten days The 48 Geo. III. c. 55, enacts, that every collector shall have 3d. in the Collectors pound for what money he shall pay to the receiver-general in due time for all the duties in this act, except schedule (L.); and for the duly writing and transcribing the assessments, duplicates, warrants, and estreats. Sect. 13 enacts, "That such persons as shall be presented to the said com- Collectors shall missioners, as before directed, to be collectors, shall, if required so to do, give certain security (b). give good and sufficient security to any two or more of such commissioners equal to the amount of the whole duty, and sum and sums of money assessed in and to be collected in each district or place as aforesaid, by such collectors respectively, for their duly paying such monies assessed as aforesaid, as shall come to their hands, and for their duly demanding the sums assessed of the respective persons from whom the same are payable; and in case of nonpayment thereof, their duly enforcing the powers of this act against such who make default; which security the (a) A collector of taxes exacting a duty, in respect of which there had been no charge at all in the assessment upon the person from whom the payment was exacted, is not liable to the penalties under the 43 Geo. III. c. 99, s. 12, though guilty of a fraud at common law. (Lister q. t. v. Priestley, Wightw. 405.) The 23 Geo. III. c. 90, s. 4, for paving and lighting the parish of St. Martin, which prohibits, under a penalty, any person, during the time he shall be collector of any tax, or hold any office or profit, or be interested in any contract or work to be done in the execution of that act, from acting as a committeeman under the act, does not extend to a collector of the assessed taxes. (Lee v. Birreld, 1 M. & Sel. 482.) In a qui tam action against a collector of taxes, it is not necessary to give in (b) 5 & 6 Will. IV. c. 64, s. 12, ex- The 6 & 7 Will. IV. c. 28, provides that persons required to give security to different departments of the revenue, including the commissioners of taxes, may do so by a transfer of stock or deposit of exchequer bills, instead of executing a bond; and other sections relate to the proceedings to enforce such securities. By 48 Geo. III. c. 55, every collector is to have 3d. in the pound for money paid by him in due time, except duties in schedule (L.), &c. 1. The Act re- said commissioners, or any two or more of them, are hereby authorized lating to Ma- and empowered to take, by a joint and several bond, with two sureties at nagement of the least (a), to and in the names of any two or more of such commisCommissioners. 43 Geo. III. c. 99. (a) But a bond with one surety only is valid. (See Pepdin v. Cooper, 2 B. & A. 431.) In the same case, it was held, that the due collection of the rates for one year was a compliance with the condition of the bond, under the particular terms of such bond. And although it appeared, from the condition of the bond, that H. A. and G. P. were both appointed collectors, it was held that such bond, being for the due collection by H. A. only, might be put in suit against the surety, without first selling the goods of G. P. the collector, as directed by the above act. (Wilks v. Keely, 1 Cromp. & Mees. 249.) Collins and others v. Gwynne, 7 Bing. 544; 2 Moore & Scott, 640; 5 Moore & Payne, 276. Such a bond need not be taken to his majesty and his successors. The collector in default on such bond is a competent witness against his surety. The sale of the collector's lands and goods is not a condition precedent to putting such bond in suit. It is a breach of the condition of payment to pay money collected for a given year to the account of a different year. It need not be stamped, although not taken in the precise amount requir other points, Gwynne v. Burnell and others, 2 Bing. N. S. 7; 9 Bing. 544. It is no objection that the surety's bond is conditioned for payment by the collector to the receiver-general and to the commissioners, or that it is conditioned for payment at the times by the acts appointed, though no times in fact are appointed by the acts. (Gwynne v. Burnell, 2 Bing. N. S. 7.) A joint collector of taxes is liable for any deficiency in the collection for the year, in the amount received by his co-ed by the statute. See the cause and adjutor, although he has not himself collected during the time, and although his appointment may not have been quite formal, if he has in any manner acknowledged his appointment, or acted or received a share of the poundage at any time. And the court will set insuper on him, although a re-assessment has been made on the parish, and the amount of the deficiency collected, and paid over to the receiver-general. And if he should have procured a rule to be made absolute for discharging a former insuper, and for the restoration of the money levied under it by distringas, without having served the order nisi on the parish, the court discharging such a rule, will do so, with costs. (In the matter of insupers set upon John Bromley and William Baylies, joint collectors of taxes for the parish of Welford, 5 Price, 5.) See, also, In re Moorly, 5 Price, 5. By 43 Geo. III. c. 99, the bond given to the commissioners by a collector of taxes is to be conditioned for demanding the taxes, enforcing the provisions of the act, and paying the sums collected to the receiver-general. The defendant was sued on a bond which contained those conditions, and also a condition for accounting and paying to the commissioners and it was held, that this latter condition might be rejected as surplusage, and did not avoid the bond. (Collins and others v. Gwynne, 7 Bing. 423; 5 M. & Payne, 276; 9 Bing. 544; 2 M. & Scott, 640.) And it was held, that in an action against the surety, it is a bad plea that the commissioners and receiver-general had not taken the steps to enforce payment from It was held, if there be two collectors of taxes appointed under the 43 Geo. III. c. 99, s. 13, for a single parish, by the commissioners, one for one division of the parish, called the Upper Parish, and one for another, called the Lower Parish, and they accordingly collect the taxes separately from the several inhabitants of their respective divisions: in case of a deficiency in the amount of the taxes collected, through the misconduct of either, the whole parish must be re-assessed, and not the particular district, the collector of which has misapplied the money, and from the collection of whose taxes the deficiency arises, although the taxes of the other division have been collected, and paid over to the receiver-general. (Ex-parte Henllan, 7 Price, 594.) But in Barrs v. Digby, 1 New Rep. 281, it was held, that where a constablewick consisted of several hamlets, and two collectors of the duties on houses, &c. were appointed for each hamlet, if the collector or collectors of any one hamlet failed in duly paying over the money collected, the particular hamlet only where the collector or collectors have failed is liable to a re-assessment, under 20 Geo. II. c. 3, and not the whole constablewick. *Sic in act. sioners, in such penal sum as aforesaid, and with a condition thereto to 1. The Act rethe effect before mentioned; and on failure of the persons so first named lating to Maor appointed to be collectors giving such security, if required, the said nagement of commissioners, or any two or more of them, shall be at liberty and are Commissioners. hereby authorized to appoint any other sufficient persons, who can give such security as aforesaid, residing within the limit of the same district 43 Geo. III. c. 99. or place, to be collectors of the said duties respectively; and every such bond given by way of such security, as aforesaid, shall be prosecuted by such commissioners on any failure or default of the said collector or collectors: provided always, that no such bond shall be put in suit against any surety or sureties for any deficiency other than what shall remain unsatisfied after sale of the lands, tenements, goods and chattels of such collector or collectors, in pursuance and by virtue of the directions and powers given to the respective commissioners by this act: provided also, that such bond shall not be subject to any stamp duty whatever: provided always, that if no persons can be found within the limits of such districts or places respectively, who are willing or able to give such security, then and in such case the persons who were first presented to the respective commissioners, as before directed, shall be collectors of the monies assessed as aforesaid, within the limits of such districts or places respectively." require security to name persons Sect. 14. "That if any two or more of the inhabitants of the district or Churchwardens, place for which a collector or collectors may be named as aforesaid, being &c., orinhabitants respectively charged to any of the said duties to be assessed under the of parishes, may regulations of this act, or the churchwardens or overseers, or guardians be taken from of the poor of any description, or any two or more of them, or the select collectors, and vestry, or any seven or more of them, where a select vestry shall be autho- willing to give rized to act for any parish or place, shall require security to be taken of such security. the collector or collectors to be appointed for the parish or place on behalf of which such application shall be made, and shall name a fit and proper person or persons to be a collector or collectors, who respectively are willing to give such security, it shall not be lawful for such commissioners to appoint collectors for such duties, or any of them, until such security be given; and if the person or persons returned to the said commissioners, according to this act, to be a collector or collectors, shall not have given, or shall not give such security, then it shall be lawful for such commissioners to appoint such persons, and no others, who shall have been named to them by the persons respectively before mentioned, as fit and proper persons to be collectors, and who will give such security as shall be required." churchwardens, account, on pe Sect. 42. "That the collector or collectors appointed for any parish, Collectors, when ward, or place as aforesaid, when required so to do by the churchwardens required by the and overseers, or guardians of the poor, or any two of them, or the select &c., to deliver a vestry as aforesaid, or any seven of them, shall deliver to them respec- statement of their tively an account in writing of the sums received by such collector or col- nalty of 201. lectors, and of the sums in arrear, and of the sums remaining in his or their hands, and also of the sums paid to the receiver-general; and if any collector shall refuse or neglect so to do, within fourteen days after such demand shall be made, he shall forfeit and pay to the use of the poor of such parish or place, where such collector shall reside, the sum of 201." Sect. 15. "That within the bills of mortality, the parishes of St. Mary- Within the bills le-Bone, and St. Pancras, in the county of Middlesex, the appointment of mortality, St. Mary-le-Bone, of the collectors of such duties as aforesaid shall belong wholly to such of and Pancras, the the commissioners for executing this act, who shall reside in the wards or appointment of parishes for which such collectors respectively are to be appointed, in long to the resicase there shall be two or more commissioners there resident, and no dent commisother commissioner shall in such case interfere; and it shall be lawful for such commissioners residing within the respective wards or parishes aforesaid, to appoint two or more persons to be collectors, who shall have given such security as aforesaid, whether such persons shall have been collectors to be sioners. |