exercising the said trade in London, Westminster, the liberties of the 3. Of the Assame, the parishes of Saint Mary-le-bone and Saint Pancras in the county sessed Taxes of Middlesex, the weekly bills of mortality, or the borough of Southwark themselves. in the county of Surrey, shall be charged and pay the duties in respect thereof in such of the said places where such business shall be carried 43 Geo.III.c. 161. on within the last-mentioned limits, and not elsewhere." Horse-dealers in cause lists to be copies whereof Sect. 49. "That it shall be lawful for the commissioners for the affairs shall be charged of taxes to cause such list or lists of names and places of abode of per- there. sons having made returns in pursuance of this act, or of persons charged Tax-office may to the duties by this act made payable, to be made out for the purpose of made of persons being inspected by any person or persons who shall make application to having made inspect the same, as to them shall seem necessary for the better execution returns, &c.; of this act, and to authorize copies of such lists, or any part thereof, to shall be evidence. be made out, in such manner, by the several inspectors, surveyors, and officers employed under them, and at such times as to such commissioners shall seem fit; all which lists and copies signed by any inspector, surveyor, or other officer aforesaid, authorized by the said commissioners, shall be admitted as evidence in all courts, and before all persons acting in the execution of this act; and for which copies the fee of 1s., and no more, may be taken for the return of each person contained therein." published. Sect. 50. “That it shall be lawful for the commissioners for the affairs Lists of persons of taxes, under the direction of the lords commissioners of his majesty's charged may be treasury, from time to time, to publish or cause to be published, in the several counties, ridings, divisions, cities, towns, parishes, and places respectively, lists containing the names of any persons charged to the duties made payable by this act, and to cause the same to be published in such manner as they shall direct; and if any person shall wilfully Penalty for detear, deface, or remove any list of any such names, or any part of such facing such lists, lists that shall be affixed by order of such commissioners as aforesaid upon any church or chapel door, or market cross, he or she shall forfeit for every such offence the sum of 51.” 51. Sect. 51. "That if any person rated and assessed to any of the said Penalty on perduties made payable by this act shall remove out of the limits of the col- sons removing without payment lectors of the said duties who shall be charged to collect the same, with- of duties, &c., 201. out first paying or discharging, or causing to be paid or discharged, all the duties charged upon him or her, and which shall then be due and payable, and without leaving within such limits sufficient goods and chattels whereon the said duties in arrear may be raised and levied, every such person shall for every such offence forfeit and pay over and above the said duties, so left unpaid as aforesaid, the sum of 201." Sect. 52. "That every occupier of any dwelling-house, or distinct Penalty on houseapartment as aforesaid, who shall not return a list of persons residing keepers for with him or her as aforesaid, or shall omit any person who ought to have lodgers liable, &c. omitting to return been included therein, and who to his or her knowledge shall have worn (see s. 32), shall be recovered, hair-powder, or used any armorial bearing or ensign within the period for though the which the return should be made, shall be liable to prosecution for the lodger make his penalty hereby inflicted, and be deemed guilty thereupon, whether it shall return, &c. appear that the person so omitted, or not returned, hath or hath not for himself or herself made a return at the same or any other place, or hath or hath not been prosecuted for any offence against this act, or is or is not amenable to justice therefor; and the conviction of any person for not returning or omitting any such person as aforesaid shall not be deemed to exempt the person so omitted or not returned from paying the duty by this act imposed, or from prosecution or punishment for any offence against this act; provided that any person residing in any dwelling-house at the time of making such return, as a lodger or inmate, who shall elsewhere have his or her place of ordinary residence, shall be returned as ordinarily residing in such other place." Sect. 53. "That if any person who ought to be charged by virtue of Persons frauduthis act, shall, by changing his or her place of residence, or by any other lently escaping fraud or covin, escape from the taxation, and not be charged, and the charged treble taxation, may be 3. Of the Assessed Taxes themselves. same be proved before the commissioners acting in the execution of this act, or any two or more of them, where such person dwelleth or resideth at any time within one year next after such charge ought to have been made, every person that shall so escape from the taxation and payment shall be charged (upon proof thereof) at treble the value of so much as he or she should the duties, at any or ought to have been charged at by this act, the said treble value to be charged in the assessment on such person, and on nonpayment thereof to be levied on the goods, lands, and hereditaments of such persons." 43 Geo. III. c.161. time within one year. Parents and guardians shall pay duties charged upon infants and executors, &c. Sect. 54. "That where any person or persons chargeable with the duties hereby made payable as aforesaid shall be under the age of twentyone years, or where any person so chargeable shall die, in every such case the parents and guardians of such infants respectively, upon default of payment by such infants, and the executors and administrators of the person so dying, shall be and are hereby made liable to and charged with the payments which the said infants ought to have made, and the persons so dying were chargeable with; and if such parents or guardians, or such executors or administrators, shall neglect or refuse to pay as aforesaid, it shall be lawful to proceed against them in like manner as against any other person or persons making default of payment of the duties hereby made payable; and all parents and guardians, making payment as aforesaid, shall be allowed to all and every sum and sums paid for such infants in his, her, or their accounts; and all executors and administrapersons deceased. tors shall be allowed to deduct all such payments out of the assets and effects of the person so dying." Assessments on Duties charged on landlords under schedules (A.) & Parishes in which assessments are made, shall be answerable for the duties, and Sect. 55. "That where, in the assessment of any parish, ward, or place, by virtue of the rules contained in schedules (A.) or (B.), the said duties shall be charged on the landlord or landlords, or owners of any dwellinghouses let in different apartments, stories, tenements, lodgings, lands, or landings, and not on the respective occupiers thereof, and the landlords or owners shall not reside in such parish or place, or shall not have sufficient goods or chattels in such parish or place whereon the duties so assessed shall or may be levied, and such landlords or owners shall not have paid the said duties, then and in such case it shall be lawful for the collector or collectors to demand the same of and from the tenant or tenants, occupier or occupiers thereof, or any of them, and on non-payment thereof shall and may levy the said duties on the goods and chattels of such tenants and occupiers respectively, by distress and sale as aforesaid, as if the said duties were charged on such tenants and occupiers, and such tenants and occupiers are hereby required and authorized to pay such sum or sums of money as shall be so assessed, and to deduct out of the rent of such apartments, stories, tenements, lodgings, lands, or landings, such payments as the landlords and owners have been charged with; and the said landlords and owners, both mediate and immediate, according to their respective interests, are hereby required to allow such payments upon receipt of the residue of the rent, and every such tenant and occupier shall be acquitted and discharged of so much money as the said assessment or assessments shall amount unto, as if the same had actually been paid unto such landlords or owners." Sect. 56. "That in England, Wales, or Berwick-upon-Tweed, the ward, parish, or place in which any assessment shall be made of the said duties shall be answerable for the amount of the duties which shall be charged in such ward, parish, or place, and for the said duties being duly decollectors under manded of the respective persons charged therewith, within ten days after the same are payable by virtue of this act by the collector or collectors for payment by this act and 43 Geo. III. c. 99 (a). (a) See observations in The Earl of Shaftesbury v. Russell, 3 D. & R. 84; 1 B. & C. 669; Juson v. Dixon, 1 M. & Sel. 601; ante, p. 29. As to reassessment, see 20 Geo. II. c. 3, s. 34; 25 Geo. III. c. 47, s. 25; Rex v. In habitants of St. George's, Hanover Square, 3 Anst. 920; Barrs v. Digby, 1 New R. 287; Exparte Parish of Henllan, 7 Price, 594; Wightw. 1; 46 Geo. III. c. 65, s. 189, 190. of such ward, parish, or place; and also for such collector or collectors, 3. Of the Ashis, her, or their executors or administrators, duly paying the sums re- sessed Taxes ceived by such collector or collectors, to the receiver-general of the said themselves. duties, according to this and the said first-recited act; and every arrear of the said duties arising from the default as aforesaid, or by the failure 43 Geo. III. c. 161. of any collector for which any ward, parish, or place as aforesaid shall be answerable, shall be re-assessed within or upon such ward, parish, or place, as soon after such default shall be discovered as conveniently can be done, and shall respectively be charged on the amount of the assessment which shall be made for the same duties in the year commencing from the fifth day of April preceding the time of making such re-assessment, by duly apportioning the amount of such arrear amongst the seve- Arrears shall be ral persons assessed in that year to the same duties respectively on which re-assessed (a). such arrear shall have accrued, according to each person's assessment thereof, as nearly as the case will admit, and by the like rules, methods, and directions by which the original assessment was made of the same duties, to be raised and levied in such manner as any assessment may be by this act raised and levied.” from default of shall be re-as Sect. 57. "That in case the duties assessed in Scotland shall not be Deficiencies of paid to the receiver-general by reason of any failure of the collector, duties in Scotland either in the performance of his duty, or in not paying over the monies collectors under received by him according to the directions of this and the said last- this act and recited act, and any deficiency shall remain after diligence used against 43 Geo. III. c. 150, such collector, or his surety or sureties, or, in case of death, against his sessed. executors or administrators, then and in such case the commissioners acting in the execution of this act for the shire, stewartry, city, or borough in Scotland, where such failure has happened, shall, and they are hereby authorized and required to cause the deficient sum to be re-assessed, as soon after such deficient sum has been ascertained as can be done, upon those persons subjected to the payment of the like duties in the year when the re-assessment shall be made, by duly apportioning the amount of such deficiency amongst them according to each person's assessment as near as the case will admit, and by like rules and modes by which the original assessments were made of the duties assessed in that year, which sum so re-assessed shall be levied and collected in such manner as the said duties may be raised and levied in Scotland." be assessed to Sect. 58. "That no person or persons shall be charged or assessed to Persons shall not the poor's rate or contribution for the poor, or to the highway duty or poor's rate, &c., commutation of statute labour, for or in respect of any duties made pay- for duties under able by this act, but that such owners and occupiers shall continue to be this act. rateable to the said rates, contributions, and duties, in such manner as they might have been rated and assessed to the same respectively, before the passing of this act." settlement. Sect. 59. "That the payment of any of the duties made payable by Payment of duties this act, by any person or persons, in any parish or place, shall not en- shall not confer a title the person or persons so paying such duties to a settlement in such parish or place." examine houses &c. of windows. Sect. 60. "That the several assessors, inspectors, and surveyors, so as Assessors, inaforesaid appointed or to be appointed, and every of them, shall have full spectors, &c., to power, at seasonable times, taking to his or their assistance, in all cases twice a year, to when the same shall be necessary, a constable, headborough, tithingman, ascertain the or other officer of the respective parishes or places within that part of geet, and number, Great Britain aforesaid, who are hereby required to assist such officers Constables to accordingly, to view and examine each dwelling-house, in order to ascer- assist when retain the number of windows or lights therein, and the dimensions thereof, quired. and the annual rent at which the same dwelling-house ought to be charged; and for so doing shall have liberty to pass through any house or houses, and to go into any court, yard, back-side, or premises thereunto belonging, and externally to view and inspect the windows or lights in any such (a) See ante, p. 33, note (a). sessed Taxes themselves. 3. Of the As- house or houses, and the premises occupied therewith, and to measure such windows or lights externally, that cannot be conveniently seen, numbered, or measured, without passing through such house or houses; and shall also have liberty to make like view, examination, and inspec43 Geo. III. c. 161. tion, twice in the year during the continuance of this act; and if any dispute shall arise touching the dimensions of any window or light, the proof 128 thereof shall lie upon the occupier or occupiers, who shall cause the same sions of windows to be duly admeasured at his and their proper costs, and verified before to lie on occupier. two or more of the said commissioners, on the oath or affirmation of the person admeasuring the same." Proof of dimen Distinct tenements may be examined in like manner. Assessors to bring in certificates of assessments for duties, with names of persons claiming exemp tions, &c., ac cording to the re gulations of 43 Geo. II. c. 99; (and see c. 150). Inspectors and surveyors may inspect returns Sect. 61. "That where any dwelling-house shall be divided into distinct tenements, requiring each tenement to be separately assessed, it shall be lawful for the said assessors, surveyors, and inspectors, and every of them, to take an account of the number of windows in each distinct tenement, and for that purpose shall have liberty to enter into the same, and to view, number, and measure the windows therein, as well internally as externally." Sect. 62. "That the respective assessors acting in the execution of this act shall bring in their certificates of assessments, in writing under their hands, within the limited time by the said recited act of the present session of parliament, to be verified as therein directed, of every dwellinghouse, inhabited or not inhabited, within the limits of those places for which they are to act, and of the number of windows or lights in each house, and the full and just yearly rent which every such dwelling-house, with the offices and premises hereby charged, is really worth, estimated according to this act, together with the names and surnames of the several occupiers or inhabitants of each dwelling-house, and also the greatest number of male servants, or other male persons herein described, carriages, horses, mules, and dogs, which shall have been retained, kept, or used, within the then preceding year, for which the persons retaining, keeping, or using the same, ought to be assessed to any of the duties made payable by this act for the current year, within the limits of those places for which they act, and the names and surnames of the several persons who shall have retained, kept, or used the same; and also the names and surnames of all persons within such limits liable to the duties, in respect of their trade or business of a horse-dealer, or of their trade or business of a coachmaker, or maker of carriages, or seller of carriages by auction or on commission, or in respect of hair-powder, or any armorial bearings or ensigns, worn or used by them, and of the several sums of money they respectively ought to pay by virtue of this act, in each case respectively, without concealment or favour; and also the names and surnames of those who have claimed exemptions from the said duties, or any of them, and the causes of such exemption, under the penalty contained in the said recited act, observing therein, as to the time of bringing in such certificates, the regulations of the said recited act." Sect. 63. "That the surveyors or inspectors appointed or to be appointed, as herein mentioned, shall be and they are hereby empowered to and assessments, inspect and examine all and every the returns of lists or declarations made by any person or persons chargeable to the said duties, or any of latter before they them, according to the directions of this act, and also all and every the and amend the are allowed by commissioners, in assessments of the said duties, or any of them, made for any parish or place, as well before as after the commissioners shall have signed and allowed the said assessments, and, before such allowance, to correct and amend such assessments, if he or they shall see fit; and every person whose custody any such lists shall be, shall and is hereby required, upoz the request of any such surveyor or inspector as aforesaid, to deliver the same into his custody for the purposes of this act, taking his receipt for the same; and every person in whose custody any such assessment shall be, shall and is hereby required, upon the request of such surveyor or inspector, as aforesaid, to produce the same; and such surveyor or inspector is hereby authorized to take charge of the same until he shall have taken such copies of or extracts from the same, as may be necessary 3. Of the Asfor his and their better information; and if any such surveyor or inspector sessed Taxes shall, after any such list or lists, and assessment or assessments, shall be themselves. so respectively made out, signed, and allowed, as aforesaid, find or discover, upon his survey or examination, or otherwise, that any person who 43 Geo. III. c. 161. ought to be charged with the said duties, or any of them, shall have been and after allow ance may certify omitted to be charged therewith, or shall have been under-rated, or that omissions, &c., any person liable to the said duties, or any of them, in respect of which by way of surcharge; such lists or declarations, as aforesaid, ought to have been delivered, hath not made any return, as by this act is required, or hath omitted any person, or any description, or any article, matter, or thing, which ought to have been returned, so that he or she shall not have been charged to the amount which ought to be paid by him or her, or that any exemption shall have been claimed which is not allowed by this act; then, and in every such case, the said surveyor or inspector shall certify the same in writing under his hand, together with an account of every default and omission, 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 duty which ought to be paid by way of surcharge, to any two or more of the said commissioners for putting in execution this act, in order to have such default, omission, or under-rate, rectified in the said assessment; and such commissioners are, upon the delivery of any such which surcharge certificate, and upon oath being first made that such notice as hereinafter (on oath being directed was given to or left in writing at the dwelling-house, or other the party) complace of abode, of the person so surcharged, required to sign and allow missioners shall the said surcharges, and to cause the said assessments to be rectified, and the said duties to be levied accordingly; and the said inspectors and sur- Notice to parties. veyors shall give or cause to be given to every person so surcharged, or leave or cause to be left at his or her last or usual place of abode in the district where such surcharge was made, notice in writing of such surcharge and of the amount for which he or she shall have been charged by virtue of such certificate; which surcharges the said inspectors and surveyors are Surcharges to be hereby empowered to make from time to time, and at such times as made as under directed by the said recited acts respectively of the present session of & 150, in full parliament, and such surcharges shall be made in the full amount of the amount of duties duty which ought to be charged by virtue of such certificate, in respect of in schedules (A.) the duties contained in schedules (A.) and (B.), and in double the amount double the other of the duty which ought to be charged by virtue of such certificate, duties (see s. 71). in respect of all or any of the duties contained in the other schedules to this act annexed." made of notice to allow. 43 Geo. III. c. 99, and (B.), and in or descriptions. Sect. 64. "That no assessment or surcharge made or to be made by Assessments or any assessor or assessors, surveyor or surveyors, inspector or inspectors, surcharges shall not be impeached by virtue of this act, shall be impeached or affected by reason of any mis- on account of take or variance in the christian or surname, or either of them, of any mistakes in names person liable to any of the duties made payable by this act, or of any servant or other male person herein described, or in the description of their employments, nor by reason of any mistake in the description of any carriage, horse, mule, or dog, as required by this act, or the amount of the duty surcharged, whether such mistake or variance shall appear in the notice and certificate to be delivered or made in such case, or in either of them; but that all such assessments and surcharges shall be valid and effectual to all intents and purposes, notwithstanding any such mistake or variance, provided the notice of surcharge be delivered to or left at the place of abode of the person intended to be so surcharged, according to the directions of this act, and the person or persons intended to be described shall be liable to the said duties, or shall be a servant or servants of or otherwise employed by the person or persons so surcharged, or the carriage, horse, mule, or dog, intended to be described, shall belong to, or the duty intended to be described, shall be chargeable on such person or persons. Sect. 65. "That it shall be lawful for any person to whom such notice Surcharge avoided |