Justices may act as commis sioners. Justices of peace duly qualified may act as commissioners of land-tax and assessed taxes, (7 & 8 Geo. IV. c. 75, s. 1, and 3 & 4 Will. IV. c. 95, and see 52 Geo. III. c. 95, Rule 31). We will treat of this subject under the following general heads : I. The Act consolidating the Provisions relating to the Duties 2. Which provisions will be found arranged, as far as possible, under the following heads:-1. Qualifications and Powers of Commissioners. Meetings of Commissioners-Appointments of Clerks and Assessors, and their Powers and Duties. 3. Appointment of Collectors and Sureties, and their Powers and Duties, and Liabilities. 4. Inspectors and Surveyors, and their Powers and Duties, and of Receivers-General. Rules and Regulations respecting Receivers-General, Collectors, and other Officers. 5. Of Surcharges and Appeals. 6. Of Distraining for Arrears of Taxes. 7. Provisions respecting the Payment of Monies in the Hands of Collectors; and when Parishes are liable for Default, and Proceedings thereupon. 8. Provisions for enforcing the Act, Penalties, Protection to Officers, &c. II. The Acts regulating the Assessments and Collection, &c. Which provisions will be found arranged under the following heads :1. Of the Appointment of Assessors, and when Collectors may act in their place. 2. Of Services of Notices. 3. Of Certificates of Assessment and Estimates. 4. Of Surcharges. 5. Rules and Directions for paying to the Receiver-General, and accounting for the Duties received by the Collectors. 6. Of the Inspectors-General. III. The Assessed Taxes themselves, p. 69. Which head will be found divided as follows:-1. The Regulations of the 43 Geo. III. c. 161, and subsequent Acts; and, 2. The several Duties, with the particular Rules and Exemptions affecting them. IV. Of Compounding for Assessed Taxes, p. 160. 1. The Act consolidating the Provisions relating to the Management of the Commissioners for the Affairs of Taxes and other Officers, and other subsequent Acts relating thereto. [43 Geo. III. c. 99; 45 Geo. III. c. 5, ss. 1 and 2; 45 Geo. III. c. 71, ss. 1 and 2; 48 Geo. III. c. 55, s. 1; 3 Geo. IV. c. 88; 1 & 2 W. IV. c. 18; 4 & 5 W. IV. c. 60; 5 & 6 W. IV. c. 20; 6 & 7 W. IV. c. 28.] These several provisions may be arranged under the following heads and it has been considered by the editor to be most expedient to give the statutes themselves, their provisions being arranged in an order very nearly similar to that which is here adopted. 1. Qualifications and Powers of Commissioners. 2. Meetings of Commissioners-Appointment of Clerks and Assessors, and their Powers and Duties. 3. Appointment of Collectors and Sureties, and their Powers and Duties, and Liabilities. 4. Inspectors and Surveyors, and their Powers and Duties, and of ReceiversGeneral. Rules and Regulations respecting Receivers-General, Collectors, and other Officers. 5. Of Surcharges and Appeals. 6. Of distraining for Arrears of Taxes. 7. Provisions respecting the Payment of Monies in the Hands of Collectors; and when Parishes are liable for Default, and Proceedings thereupon. 8. Provisions for enforcing the Act, Penalties, Protection to Officers, &c. 43 Geo. III. c. 99. The 43 Geo. III. c. 99, intituled "An Act for consolidating certain of The principal the Provisions contained in any Act or Acts relating to the Duties under consolidating act, the Management of the Commissioners for the Affairs of Taxes, and for amending the same," after reciting, that "whereas it is expedient that certain of the provisions and powers contained in any acts in relation to the duties on windows or lights, on inhabited houses, on servants, carriages, horses, mules, and dogs, and other the duties lately transferred to the commissioners for the affairs of taxes, should be reduced into one act of parliament, and amended in the particulars herein mentioned," enacts, "That all the said duties now under the management of the commissioners for All duties now the affairs of taxes (except the monies arising from the aid granted to his under the managemajesty by a land-tax, by an act passed in the thirty-eighth year of the (except land-tax) reign of his present majesty), so far as the same relate to England, Wales, shall be levied and Berwick-upon-Tweed, shall, from and after the time hereinafter of this act. mentioned for the commencement of this act, be assessed, raised, levied, and paid, under the regulations thereof." ment of tax-office under regulations taxes, April 5, Sect. 2. "That this act, with respect to the duties before mentioned, Commencement shall commence and take effect from and after the 5th day of April, 1804." of act as to such Sect. 3. "That this act, with respect to the said last-mentioned duties, 1804; shall be construed to take effect from and after the times respectively and as to new appointed by the act or acts granting such duties, for the commencement of the same." duties from time of granting them. missioners of stamps and com consolidated The 4 & 5 Will. IV. c. 60, s. 8, enacts, "That from and after the The 4 & 5 W. IV. passing of this act the several persons so as aforesaid appointed commis- c. 60, consolidates sioners of stamps for the United Kingdom of Great Britain and Ireland the boards of comand commissioners for the affairs of taxes in Great Britain respectively stamps and tuxes. shall, without any further commission or other authority than this act, be The boards of and become one consolidated board of commissioners, and be called 'The commissioners of Commissioners of Stamps and Taxes,' and it shall be lawful for his missioners of majesty, his heirs and successors, from time to time to appoint under the taxes to be one great seal of Great Britain and Ireland such other persons as he or they board of commisshall think fit to be commissioners of stamps and taxes, and that from sioners of stamps henceforth all the several duties, matters, and things which at the time and taxes. of the passing of this act are collected by or are under the care and management of the said commissioners of stamps and of the said commissioners for the affairs of taxes respectively shall respectively be collected by and shall be under the care and management of the commissioners of stamps and taxes, in the same manner as such duties, matters, and things respectively have heretofore been collected by or have been under the care and management of the said commissioners of stamps and of the said commissioners for the affairs of taxes respectively: provided always, that as well the said commissioners so to be appointed by his majesty, his heirs and successors, as aforesaid, as the said commissioners by this act constituted commissioners of stamps and taxes, shall respectively be and remain commissioners of stamps and taxes during the pleasure of his majesty, his heirs and successors, and no longer." commissionersof Sect. 9 enacts, "That the said commissioners of stamps and taxes, or Powers vested in any three or more of them, shall have, use, and exercise all such powers stamps and com and authorities as are now given to or vested in or as might be used and missioners o 4 & 5 W. IV. c. 60. taxes, respectively ers. 1. The Act re- exercised by the whole or any number of the said commissioners of stamps lating to Ma- or of the said commissioners for the affairs of taxes, under or by virtue of nagement of any act or acts in force at or immediately before the passing of this act, Commissioners. and all such powers and authorities shall be and are hereby given to and vested in the commissioners of stamps and taxes, and any three or more of them, as fully and effectually, to all intents and purposes, as if such to be exercised by powers and authorities, and all clauses, regulations, provisions, penalties, the commission- and forfeitures in any act or acts relating thereto respectively, were severally repeated and re-enacted in this act, and made part thereof; and all rules, orders, regulations, acts, matters, and things which shall be made or done by the said commissioners of stamps and taxes, or any three or more of them, and which by any act or acts in force at or immediately before the passing of this act are or were required or authorized to be made or done or which might be made or done by the commissioners of stamps or the commissioners for the affairs of taxes, or any three of such commissioners respectively, shall be and be deemed to be as good, valid, and effectual in the law to all intents and purposes as if made or done by the said commissioners of stamps or the said commissioners for the affairs of taxes, or any number of such commissioners respectively, under or in pursuance of any such act or acts as aforesaid; and all persons shall be subject and liable to the same pains and penalties for doing or omitting to do any act, matter, or thing contrary to any rules, orders, or regulations of the said commissioners of stamps and taxes, or any three or more of them, as such persons respectively would have been subject and liable to for doing or omitting to do the same acts, matters, or things contrary to any rules, orders, or regulations of the commissioners of stamps or the commissioners for the affairs of taxes respectively, under or by virtue of any act or acts in force at or immedately before the passing of this act: provided always, that where by any act or acts in force at or immediately before the passing of this act, any act, matter, or thing is expressly required or authorized to be done by any particular or prescribed number less than three of the said commissioners of stamps or of the said commissioners for the affairs of taxes, every such act, matter, or thing, being done by such particular or prescribed number of the commissioners of stamps and taxes, shall be good, valid, and effectual to all intents and purposes: and provided also, that all rules, orders, and regulations heretofore made by the said commissioners of stamps or the said commissioners for the affairs of taxes respectively, in force at the time of the passing of this act, and which are not altered or varied by this act, or contrary to any of the provisions thereof, shall respectively remain and continue in full force and effect until the same shall be abrogated, annulled, altered, or varied by the said commissioners of stamps and taxes." Commissioners shall be qualified of land-tax, under 38 Geo. III. c. 48 (b). as commissioners 1. QUALIFICATIONS AND POWERS OF COMMISSIONERS. (a) The 43 Geo. III. c. 99, s. 4, enacts, "That no person shall act as a commissioner in the execution of any act or acts before mentioned, unless such person shall be duly qualified as required by an act, passed in 38 Geo. III. c. 48, intituled An Act to alter and amend so much of an Act, passed in this present Session of Parliament, intituled, An Act for granting an Aid to His Majesty, by a Land-Tax to be raised in Great Britain, for the Service of the Year 1798, as relates to the Qualification of Commissioners:' provided always, that in respect of the cities, liberties, and places hereinafter mentioned, the commissioners acting within (a) By 43 Geo. III. c. 161, s. 6, it is enacted, that commissioners of land-tax qualified as under 38 Geo. III. c. 5, and by s. 8, that commissioners, &c. under 43 Geo. III. c. 99 & 150, should be commissioners, &c. for executing the 43 Geo. III. c. 161. (b) All justices of the peace, duly qualified, may act as commissioners of land-tax (see 45 Geo. III. c. 48). the same for the duties before mentioned shall be qualified as by this act 1. The Act reis directed: provided also, that no qualification shall be required for any lating to Macommissioner acting for the said duties before mentioned in any other nagement of county in Wales than is required for the commissioners acting in the Commissioners. counties of Wales mentioned in the said last-recited act: provided also, that no person shall presume to act as such commissioner without taking the oaths herein mentioned; and if any person shall, from and after the time appointed for the commencement of the regulations of the said acts before mentioned, or any of them, presume to act as such commissioner, without oath or without having taken the oaths (a) hereby prescribed in the manner re- qualification, 2007. quired by this act, or without being qualified as before mentioned, he shall forfeit the sum of 2007." 4&5 W. IV. c. 60. Qualification in Wales. Penalty for acting Sect. 5. "That no person shall be capable of acting as a commissioner Commissioners in the execution of any act or acts before mentioned, unless he shall have shall take oaths first taken the oaths appointed by the act 1 Geo. I. c. 13." under 1 Geo. I. c. 13. in schedule (A.) office. Sect. 6. "That every such commissioner, before he shall execute the Commissioners office of such commissioner, except in administering the oath hereinafter- before acting, mentioned to any other of the said commissioners, shall take, and he is shall take the oath hereby required to take, the oath expressed in the schedule (marked A.) (a); to this act annexed, which oath any one of the persons so appointed as commissioners is hereby authorized to administer, although the said person administering the same hath not himself previously taken the said oath, and which oath so taken shall be subscribed by the party taking the which shall be same, and the names of all the persons so subscribing shall forthwith be subscribed, and transmitted to the office of the commissioners for the affairs of taxes at sent to the taxSomerset House, in the county of Middlesex, by the clerks of the commissioners respectively, wherever such oath shall be administered: pro- Commissioners vided always, that where any one or more of the persons so appointed having taken the commissioners acting for any district, shall have qualified himself or minister it to the themselves to act, by taking the oaths mentioned in this act, and such others. one or more of them shall be present at any meeting of such commissioners in the same district, then, and in such case, the said oath shall not be administered to any other commissioner in the same district but by a commissioner or commissioners present at such meeting, who shall have previously taken the said oath.” oaths, shall ad Sect. 7. "That no person shall be capable of acting as such commis. Qualification of sioner within the city of London, and liberty of Saint Martin-le-Grand, nor commissioners in within the city and liberty of Westminster, nor in or for any other parish minster, &c., London, Westor place, any part whereof shall be situate within the bills of mortality, 50007. or the parishes of Saint Mary-le-Bone, or Saint Pancras, in the county of Middlesex, unless such person shall be possessed of lands, tenements, or personal estate, or of both together, to the amount or value of 5000l. at least, after the payment of all his debts, anything herein contained to the contrary notwithstanding; which qualification they shall swear to previous to their acting as aforesaid, according to the form following; that is to say, "I, A. B. do swear [or, affirm, as the case may require], that truly and bonâ Oath. fide I have such an estate, consisting of [specifying the same], of the clear value of 50001. over and above what will satisfy and discharge all my debts. So help me God." ants of the dis Nor unless he shall be an inhabitant of the district for which he shall act Commissioners as a commissioner; and if any person shall presume to act as a commis- must be inhabitsioner in the execution of this act, or any of the powers herein contained, trict. within the city of London and liberty of Saint Martin-le-Grand, or within the city and liberty of Westminster, or in or for any parish or place, (a) But now a declaration is substi- 62; see title "Oath." See forms, tuted for an oath, by 5 & 6 Will. IV. c. post. 1. The Act re- any part whereof shall be situate within any other part of the bills of lating to Ma- mortality, or in or for the parish of Saint Mary-le-Bone, or Saint Pannagement of cras, before he shall have taken such oath as herein is directed, or withCommissioners. out being qualified as herein is required, or without being an inhabitant in the same district for which he shall act as a commissioner, he shall forfeit for every such offence the sum of 2007.; which oath shall be subscribed by the party taking the same, and their names transmitted to the office for taxes." 43 Geo. III. c. 99. Penalty on acting without being qualified, &c., 2007. Commissioners interested shall have no voice in controversies. Penalty 501. Commissioner may act for any part of the county for which he is appointed. Warrants of ser vice may be exe cuted in any part of a county, riding, &c. Benchers may act for the inns of execution of the land tax may act Sect. 8. "That in case of any controversy arising between such commissioners, in any matter or thing touching the execution of any act before mentioned, in which any commissioner or commissioners shall be interested in his or their own right, or concerned in the controversy in the right of any person for whom they shall act as steward, agent, attorney, or solicitor, the commissioner or commissioners so interested or concerned shall have no voice, but shall withdraw during the debate of such controversy, until it shall have been determined by the rest of the commissioners, on pain that every commissioner who shall so act in any matter or thing in which he or they is or are interested or concerned as aforesaid shall forfeit and pay the sum of 501." Sect. 34. "That nothing herein contained shall be construed to restrain the said commissioners, or any of them, from acting as commissioners in any part of the county, riding, division, or place, for which they are appointed; and that all warrants and precepts of the said commissioners shall and may be executed by the respective persons to whom the same are directed, in any part of the same county, riding, division, or place, for which they are appointed." By 45 Geo. III. c. 5, s. 1, "That the said acts shall not be construed as commissioners to restrain any bencher of any of the inns of court from acting as such court; and off- commissioner for such inn of court, and the inns belonging thereto, whecers acting in the ther of law or equity; nor any of the officers who, by virtue of their offices, have heretofore acted in the execution of the land-tax act, from as commissioners acting as such commissioner in the liberty of the palaces of Whitehall for Whitehall and and Saint James's; and no other qualification shall be required of any such bencher or officer aforesaid than the possession of such places or offices respectively, and who respectively shall and may act therein, although they shall not be resident within the district for which they shall St. James's. Persons appointed commissioners for Middlesex, &c., for St. Clement Danes. act. Sect. 2. "That persons residing in either of the parishes of Saint Clement Danes, Saint Mary-le-Strand, or Saint John the Baptist, in the may act as such liberty of the Savoy, parts thereof being situate in the county of Middlesex, and other parts in the city and liberty of Westminster, being specially named and appointed commissioners for the said county of Middlesex, or for the said city and liberty of Westminster, and being duly qualified as directed by the said first mentioned act, may act as such commissioners for any or all of the divisions or districts within the said parishes, or any of them; anything in the said first mentioned act contained to the contrary notwithstanding." By 1 & 2 Will. IV. c. 18, s. 6, "That all bills or securities drawn for or on account of the taxes, rates, and duties aforesaid, or any of them, payable to the order of the commissioners for the affairs of taxes, and remitted either to the said commissioners or to their office, or to the said receiver-general for the London district, shall and may be indorsed by any two of such commissioners; and all other acts, matters, and things whatsoever by this act, or by any act in force relating to the said taxes, rates, and duties, or any of them, which the commissioners for the affairs of taxes are authorized or required to do, execute, or perform, shall and may be done, executed, and performed by any two of such commissioners, any act or acts of parliament, law, usage, or custom to the contrary thereof notwithstanding." |
