3. Of the Assessed Taxes themselves. 43 Geo. III. c. 161. by delivering lists on oath (see s. 56), or on objection, of surveyor, assess ment shall be made in double duty, subject to appeal. Form of affidavit to be annexed to return (see s.65). On omissions in may be avoided by new return on oath (and proceedings as under s. 65). of surcharge shall be given, as aforesaid, on occasion of his or her havin neglected to make any return, as required by this act, at any time pre vious to the time appointed for hearing appeals next after the delivery such notice, to make out and deliver to the surveyor or inspector, who sha have delivered the notice of surcharge, a true, perfect, and comple list or lists, or declaration or declarations, in the forms directed by th act, and as the case may require, so that he or she may, from such las mentioned lists or declarations, so delivered, be charged to the said duti the full sum at which he or she ought to be charged by virtue of th act; provided that, to every such list or declaration, there shall be ar nexed an affidavit in writing, to the effect hereinafter mentioned; and if th said surveyor or inspector shall be satisfied with such list or declaratio and affidavit, then he shall certify such return and affidavit to two o more of the said commissioners, with the amount of the duty to b charged, who shall thereupon cause the assessment to be made accordin to such certificate, and the same rate of duty as set forth in the schedule to this act annexed to be charged on the person making such return without further trouble or delay; but if, upon examination of such list o declaration, or such affidavit, the said surveyor or inspector shall see jus cause to object thereto, he shall thereupon certify such return and affidavi together with the cause of his objection, to two or more of the said com missioners, who shall thereupon cause the assessment to be made accord ing to such last-mentioned certificate, in double the amount of the dut at which such person shall be surcharged; and from which charge n abatement shall be made on any pretence, unless on appeal, as hereinafte is directed; of which certificate notice shall be given by the surveyor t the person to be charged thereby." Sect. 66. "That every such affidavit shall allege and declare in substance or to the effect as follows: (that is to say,) that the deponent 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 notice, for making a return as required by this act, nor between that day and the time limited for making such return to the assessor, and that he or she had not 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 unavoidable mistake or accident, without any intention to defraud the revenue; videlicet [here set forth the cause of such default]; and that the return annexed to this affidavit is a full, perfect, and complete return of all matters and things required of the said deponent by this act, to the best of his or her judgment; which affidavit may be taken before any one or more of the commissioners acting for the place where the surcharge shall be made, or where the party surcharged shall reside, and shall be signed by the party making the same." Sect. 67. "That it shall be lawful for any person to whom such notice returns, surcharge of surcharge shall be given, on occasion of his or her having omitted in the return made any person or description, or any article, matter, or thing, which ought to have been contained therein, or of having claimed any exemption not allowed by this act, to amend such return, by delivering to the surveyor or inspector, as aforesaid, a new return, according to the directions before given, to which an affidavit shall be annexed, to the effect hereinafter mentioned; and the said surveyor or inspector shall be at liberty to certify his satisfaction therewith, or his objection thereto, in the manner hereinbefore directed, according to which certificate, the party surcharged shall be assessed in the single duty to the full amount at which he or she shall be chargeable, or in the double duty on the amount of the duty so surcharged, as the case may require, subject to the like power of appeal from such charge in the double duty, and to the like proceedings, in all other respects, as are before given and directed.", Sect. 68. "That every such last-mentioned affidavit shall allege and in aid of defective declare the grounds and cause of each omission, or claim of exemption, as well to matter of law as fact, whether the deponent shall persist in Form o faffidavit returns. such omission or claim, or not, and also that the return annexed to this 3. Of the As- heard as under Sect. 69. "That an appeal may be made from any assessment or sur- Appeals shall be charge as aforesaid, and heard and determined under the regulations of 43 Geo. III. c. 99, the said recited acts respectively, and that such appeal may be made in and 150 (and see the like cases as are mentioned in the said recited acts respectively, and s. 70). also in the case hereinafter mentioned." assessors may Sect. 70. "That if any person or persons shall think himself, herself, Persons aggrieved or themselves respectively overcharged or over-rated by any certificate by certificate of of any inspector or surveyor as aforesaid, or by any assessment to be appeal. made by virtue or in pursuance of such certificate, it shall be lawful for him, her, or them respectively, to appeal to the said commissioners in such manner as they are authorized to appeal from any original assessment or surcharge by the regulations of the said recited acts respectively; and upon the hearing of any such appeal, or the appeal against any such Lists on oath original assessment or surcharge, the appellant shall, in all cases, where required in all a list or declaration shall or ought to have been delivered by the said appellant to the assessor, produce before the said commissioners a true, perfect, and complete list or lists, and declaration or declarations, as the case may require, and verify the same on his or her oath or affirmation." cases of appeal. moiety. Sect. 71. "That upon every surcharge confirmed by the said commis- Assessment shall sioners on appeal, according to the regulations of the said recited acts be made in double duty where surrespectively, and also upon every surcharge allowed by the said commis- charge is consioners upon the certificate of the surveyor or inspector as directed by firmed on appeal, this act (except in cases where sufficient returns, upon affidavit, have been &c.; supplied as aforesaid), the assessments shall be made in double the rates of duty prescribed in the schedules annexed to this act, on the amount of the duty so surcharged, which sum shall be added to the assessment, and inserted in the duplicates of the collectors, and collected and levied therewith, and paid to the receiver-general: provided always, that upon but commissionevery such appeal, if the said commissioners shall be of opinion that there ers may remit, not was any just cause or controversy on the part of the appellant on the exceeding one subject-matter of appeal, and that the alleged default, neglect, omission, or claim, 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 or allowed the surcharge, at the same time to remit and strike off any part of the 'double duty, not exceeding one moiety of the charge above the rates of duty prescribed by the said schedules; and the assessor, surveyor, or inspector, Inspector, &c. to 80 making such surcharge, shall be, and is hereby entitled to, and shall receive overplus have and receive for his own use, from the receiver-general to whom the above the rates of duties shall be paid, the overplus of the sum so charged above the said rates of duty, as prescribed in the said schedules, which overplus the commissioners for executing this act, who shall have confirmed such surcharge, or any two or more of them, shall, at the same meeting, certify, under their hands, to the commissioners for the affairs of taxes, and the certificate of the said commissioners for the affairs of taxes shall be a warrant to the said receiver-general to pay the same." duty. making false sur Sect. 72. "That if any inspector or surveyor shall wilfully make any Penalty on inspecfalse and vexatious surcharge, or wilfully deliver or cause to be delivered tor or surveyor to the commissioners for executing this act any false and vexatious cer- charge, &c., 501. tificate of charge, every such inspector or surveyor shall forfeit to the party aggrieved any sum not exceeding 50l., to be recovered by action of debt, bill, plaint, or information, in any of his majesty's courts of record at Westminster, for offences committed in England, and in the Court of Great Sessions for offences committed in Wales, and in the Courts of Session or Exchequer for offences committed in Scotland, with full costs sessed Taxes themselves. 3. Of the As- of suit: provided always, that nothing herein before contained, nor any suit by the party aggrieved, in pursuance of this act, shall be construed to affect, impeach, or defeat any action or information brought or to be brought against any surveyor or inspector, in pursuance of the said re43 Geo. III.c. 161. cited acts respectively, for any corrupt, vexatious, or illegal practices in Not to defeat any the execution of his office; and it shall be lawful for the judge before whom such inspector or surveyor shall have been convicted of such 43 Geo. III. c. 90, offence, by indorsement on the postea, or for the court before whom such person shall be convicted, to mitigate the penalty at his or their discretion." action against surveyor under s. 23, or c. 150, s. 19. Court may mit!- Assessors, &c. or If surcharge con firmed, assessment shall be in double duty, &c., as on appeal. 40s, costs on ap inanded a case, if surcharge confirmed, Sect. 73. "That if any such assessor or assessors, surveyor or surveyors, inspector or inspectors, or the persons appealing either against the original assessment or surcharge, or against the certificate of the inspector or surveyor as aforesaid, or against the assessment to be made thereupon, shall apprehend the determination made by the said commissioners to be contrary to the true intent and meaning of this act, and shall then declare himself or herself dissatisfied with such determination, it shall be lawful to and for such assessor or assessors, surveyor or surveyors, inspector or inspectors, or appellant respectively, to require the said commissioners to state specially, and to sign the case upon which the question arose, together with the determination thereupon, which case the said commissioners, or the major part of them then present, are hereby required to state, and sign accordingly, and to cause the same to be delivered to the party making such request as aforesaid, to be by him or her transmitted, if in England, Wales, or Berwick-upon-Tweed, to one of the justices of the Court of King's Bench or Common Pleas, or to one of the barons of the Court of Exchequer for the time being at Westminster, and if in Scotland, to one of the lords of the Court of Session, or the barons of the Court of Exchequer in Scotland; and every such judge is hereby required, with all convenient speed, to return an answer to such case so transmitted, with his opinion thereon subscribed thereto, according to which opinion, so certified, the assessment which shall have been the cause of such appeal shall be altered or confirmed: provided always, that where the opinion of such judge shall be in support of any surcharge, the assessment thereupon shall be made in the double duty, or shall be mitigated to such sum as shall have been determined by the commissioners at the time of the appeal: provided also, that notwithstanding any such case so transmitted to any of the said judges, the instalment on the assessment as determined and allowed by the said commissioners, which shall become due precedent to the opinion being certified by any such judge upon such case, shall be collected and levied as if no such case had been transmitted. Sect. 74. "That if, according to the opinion of any of the said pellant having de- judges to whom any case shall, at the request of the appellant or appellants, be transmitted in pursuance of any of the directions contained in this act, the charge or surcharge upon which the question contained in such case shall have arisen shall be confirmed and established, the person or persons so charged or surcharged shall, for the costs and charges attending the same, pay to the use of his majesty, his heirs and successors, the sum of 40s., in addition to the assessment or surcharge so confirmed and established as aforesaid, and which costs shall be added to such assessment, and levied and collected therewith, and as part of the duties so assessed." Sect. 75. "That whenever any case or cases to be transmitted to any of the said judges for his or their opinion thereon, in the manner directed by this act, shall have been obtained by any inspector or inspectors, sur (a) The 45 Geo. III. c. 71, s. 3, provides, that if the opinion of a judge shall be against the assessment, the Tax-office may order receiver-general to repay money overpaid on assessment, By the 4 Geo. IV. c. 11, copies of cases determined by the judges are to be annually laid before parliament. See the act, post, p. 104. 43 Geo. III. c. 99, assessments. veyor or surveyors, or assessor or assessors, by reason of any surcharge 3. Of the Asor surcharges, or any certificate not being allowed by the commissioners sessed Taxes for executing this act, and the same shall not be returned within the time themselves. hereby limited for delivering the duplicates to the receivers-general, and 43 Geo. III. c. 161. the office of the king's remembrancer, whereby the passing of the accounts in the time for of the receivers-general may be impeded, it shall be lawful for the delivering duplicommissioners, and they are hereby required to cause to be made cates to receiversout the duplicates of the several assessments required to be delivered to the general, &c. (See respective receivers-general, and into the office of the king's remembrancer, s. 46, c. 150, s. exclusive of the sums so depending, to the end that there may be no 41.) Commissioners delay in paying into the receipt of the exchequer the sums assessed and shall make out fully charged; and that, upon the return of such opinion, whenever the duplicates of same shall happen, the said commissioners shall cause separate assessments to be made out, including therein the names of the party or parties in the case or cases so transmitted, and the amount of the sums wherewith the party or parties ought to be charged, according to such opinions so returned; and the sums so assessed to be levied in like form and manner as any assessments may be levied, and to be paid to the respective receivers-general; and shall also cause true supplemental duplicates of all such separate assessments to be made out as soon as conveniently may be done, and delivered unto the respective receivers-general, and also transmitted into the office of the king's remembrancer, for which supplemental duplicates the proper officers shall give acquittances gratis, so as every of them may be duly charged to answer the whole of their respective collections and receipts." may grant relief in cases of double assessment. Sect. 76. "And to the end that no person may pay the same duties for Commissioners the same articles in more parishes or districts than one for the same year, be it further enacted, That if any person, having been assessed under this act in one parish or district to the duties made payable by this act, or any of them, shall be again assessed in another parish or district for the same cause and on the same account, in such case the commissioners for this act within such latter parish or district, or the majority of the said commissioners present, on any application for the purpose, may and are hereby required to alter any assessment of such person so assessed twice, on proof given before them that such person hath before been assessed for the same cause, and on the same account, in another place, and in what place specifically, and hath paid or is liable to pay the duties for the same upon such assessment, which proof shall be made by the oath or affirmation of the party, or some credible witness, that the several assessments are for the same cause and on the same account, and by the production of either a copy or certificate of the first assessment, signed by two or more commissioners of the district for which such first assessment shall have been made, to be verified on oath or affirmation as aforesaid, which copy or certificate the clerk of the said commissioners shall deliver gratis to the party requiring the same; or, in default of such copy or certificate, then the proof thereof shall be made by other evidence on oath or affirmation as aforesaid, to the satisfaction of the commissioners present, or the majority of them; and if any person shall, by any fraudu- Penalty on alterlent contrivance whatever, procure any assessment to be altered, with in- ing assessment, tent to defraud his majesty, his heirs or successors, of the said duties, or any part thereof, every such person shall for every such offence forfeit the sum of 50%." 501. Sect. 77. "That no letters patent granted by his majesty, or any of his Letters patent royal progenitors, or to be granted by his majesty, to any person or per- not to exempt. sons, cities, boroughs, or towns corporate, within this realm, of any manner of liberties, privileges, or exemptions from subsidies, tolls, taxes, assessments, or aids, shall be construed or taken to exempt any person or persons, city, borough, or town corporate, or any of the inhabitants of the same, from the burden and charges of any of the said duties; and all non obstantes in such letters patent made or to be made in bar of this act are hereby declared to be void and of none effect; any such letters patent, grants, VOL. VI. H 3. Of the Assessed Taxes themselves. 48 Gec. 111. c. 161. point salaries to officers and pay incidental or charters, or any clause of non obstante, or other matter or thing therein contained, or any law or statute to the contrary notwithstanding." Sect. 78. "That out of the monies from time to time arisen or to arise of or from the said duties made payable by this act, it shall be lawful to and for the said commissioners of the treasury, or any three or more Treasury to ap- of them, now or for the time being, or the high treasurer for the time being, to settle and appoint such salaries and allowances for the service, pains, and labour of the surveyors, inspectors, and other officers to be employed in the execution of this act, and otherwise in relation thereto, and also to discharge such incident charges and expenses as shall neces sarily attend the execution of this act, as the said commissioners of the treasury, or any three or more of them, or the high treasurer for the time being, shall think fit and reasonable in that behalf." expenses. Allowances to colectors, ang clerks to commis sions a Sect. 79. "That every receiver-general shall have an allowance of tworeceivers-general, pence in the pound for all the monies which shall be by him paid into the receipt of the exchequer; and that every collector shall have threepence in the pound for what money he shall pay to the receiver-general, his deputy or deputies, within the time limited by the said recited act: and that for the careful writing and transcribing the said assessments, warrants, estreats, and duplicates, in due time, and for the due, speedy and effectually executing all matters and things directed to be performed under the said commissioners, the clerk of the respective commissioners, who shall perform the same within the respective times limited by this act, shall, by warrant under the hands of two or more of the commissioners, have and receive from the respective receivers-general, their deputy or deputies, three-halfpence in the pound, of all such monies as he or they shall have received by virtue of such warrants or certificates, who is and are hereby appointed and allowed to pay the same accordingly, provided this act be carried into execution in due time, and in an effectual manner, for the district in which he shall be appointed the clerk, and all warrants or estreats be made out, and the duplicates delivered to the said receivergeneral, and into the office of king's remembrancer as aforesaid, within the times limited by this act, and not otherwise; and no other person except the person appointed to be his assistant as aforesaid, shall, under any pretence whatever, be entitled to, or receive, or take any part of the reward hereby given to such clerk; the amount whereof shall be apportioned and settled by the respective commissioners; nor shall any such take any fee, &c. clerk or assistant, under any pretence whatever, demand, take, or receive any fee, gratuity, or perquisite, for any matter or thing to be done by him or them, by virtue and under the authority of this act, from any person or persons other than the receiver-general, his deputy or deputies, * See s. 75. Clerk shall not Penalties recover able as under in England, 43 Geo. 150, in Scotland. III. c. 90, and c. Time of payment of duties by col lectors to the receivers-general, and by them into exchequer. in manner aforesaid." Sect. 80. "That all pecuniary penalties and forfeitures imposed by this act shall and may be sued for, recovered, and applied in such manner and form as is directed by the said recited acts respectively in regard to the pecuniary penalties and forfeitures thereby imposed." Sect. 81. "That the collectors shall pay over the whole of the sums by them received by virtue of this act, in manner and upon the days of payment following; that is to say, in England, Wales, and Berwick-uponTweed, the same shall be paid quarterly unto the respective receiversgeneral, or their respective deputies, within twenty days after the respective days appointed for the payment thereof, at such places as shall be appointed by such receivers-general, and the said receivers-general shall cause the same to be paid into the receipt of his majesty's exchequer at Westminster, before the end of the quarter in which the same shall be received, according to the provisions of the said first recited act; and in Scotland the same shall be paid half-yearly to the receiver-general at Edinburgh, videlicet, on or before the 25th day of December, for the first half-year's instalment of the said duties, and on or before the 24th day of June for (a) Repealed by the 48 Geo. III. c. 55, s. 7. |