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who informed the said commissioner (or, commissioners of the said offence, to
be paid to the said A. B. by the receiver-general for the said county of
and we do hereby assess the said sum of [51.] upon the said L. M., and charge
and require the same to be charged in the assessment of the said parish of

, according to the directions of the statute, to be levied in like manner
as the duties of assessed taxes; and which adjudication and assessment we do
hereby certify to the commissioners of taxes, as the act directs. Given under
our hands and seals, at , in the said county, this day of
in the year of our Lord one thousand eight hundred and

E. F.

G. H. See further, acts 1 & 2 Will. IV. c. 18; 4 & 5 Will. IV. c. 60; 5 & 6 Will. IV. c. 20.

II. The Acts regulating the Assessments and Collections, &c. (a).

[48 Geo. III. c. 141; 50 Geo. III. c. 105.] These several provisions may be arranged under the following heads :1. Of the Appointment of Assessors, and when Collectors may act in their

place, p. 50. 2. Of Services of Notices, p. 51. 3. Of Certificates of Assessment and Estimates, p. 52. 4. Of Surcharges, p. 54. 5. Rules and Directions for paying to the Receiver-General, and accounting

for the Duties received by the Collectors, p. 65. 6. Of the Inspectors-General, p. 67.

Assessors shall be The 48 Geo. III. c. 141, s. 1, after reciting, that “whereas it is exappointed, and duties assessed

pedient that certain of the powers and provisions for assessing and colaccording to the lecting the duties under the management of the commissioners for the following rules, affairs of taxes in Great Britain, should be varied and amended in the par

ticulars hereinafter mentioned,” enacts, “That from and after the period appointed for the commencement of the rules contained in this clause, all appointments of assessors shall be made, and also all notices required to be affixed on any place, or to be delivered to or served on any person or persons for the purpose of returning or estimating the said duties respectively, shall be affixed, delivered, or served, and all assessments of the said duties, or any of them, shall be returned, estimated, ascertained, and made, and the said duties shall be collected, levied, paid over, and accounted for, under and subject to the following rules and directions, which shall be deemed a part of this act, as if the said rules and directions had severally and respectively been inserted herein under a special enactment."

“No. I.-Rules and Directions for appointing Assessors of the Duties under the

Management of the Commissioners for the Affairs of Taxes, after the Expiration of the Year 1808."

Assessors shall be “First.—It shall be lawful for the respective commissioners acting in the appointed before execution of the several acts relating to the said duties respectively, and they are the 6th of April hereby respectively required to appoint assessors for each parish, ward, and yearly.

place within their respective divisions, before the commencement of each year for which such appointment shall be made, and to do and complete all acts neces. sary to such appointment, so that the assessors to be appointed may enter on their office on the 6th day of April in each year, pursuing, in all other respects, the directions contained in the said acts respectively in relation to such appoint.

(a) See general division of the subject, ante, p. 3.

ments ; which appointments shall be and continue for and during the year to 2. The Acts commence on that day, and until other assessors shall be appointed for the same regulating the parishes, wards, and places, and for the same duties respectively.

Assessments " Second.-In and for every parish, ward, or place, wherein assessors shall not and Collec. be appointed before the 6th day of April in each year, to serve for the year en- tions, &c. suing as aforesaid, the last appointment of assessors for the same parish, ward, or place (whether such appointment shall have been or shall be made under any 48 Geo. III. c. 141, of the acts in force at the time of passing this act, or under this act), shall con- In default of aptinue in force until other assessors shall be appointed for the same parish, ward, pointment, as

sessors for former or place, and for the same duties respectively, according to the directions of the years shall act. suid acts."

" Third.- In case the assessor or assessors appointed for any former year shall in certain cases be dead, or be removed from, or be otherwise unfit or incapable to act for the th

the collectors last

appointed shall parish, ward, or place for which he or they shall have been appointed, and in act. default of such appointment of assessors as aforesaid for the year ensuing for the same parish, ward, or place, and for the same duties respectively, then and in every such case the last appointment of a collector or collectors of the same duties for such parish, ward, or place (whether such appointment shall have been or shall be made under any of the acts in force at the time of passing this act, or under this act), shall continue in force until assessors shall be appointed for the same parish, ward, or place, and for the same duties respectively, according to the directions of the said acts; and every such collector shall, in every such case, during such continuance in his office of collector, do, perform, and execute all such matters and things as are directed by the said acts or this act to be done, performed, or executed by assessors ; and all parts of the said acts or this act relating to and applied to assessors shall in every such case be construed as applicable to, and be in like manner, and to the like intent, applied to such collectors; and the powers contained in the said acts or this act shall be as fully and amply exercised and practised by such collectors as if the same powers had been expressly given to the said collectors by the said acts or this act."

"Pourth.-All penalties imposed by any of the acts in force at the time of Assessors liable pasting this act, on assessors, for refusing or neglecting to take upon themselves to penalties for

refusing to act. the office of assessor, or to perform their duty therein as prescribed by the said acts respectively, shall be in the like cases imposed on assessors appointed according to this act, for neglecting to take upon themselves the office of assessor, or to perform their duty as prescribed by this act ; and every such collector as aforesaid, on whom the duty of assessor shall have devolved in pursuance of this act, shall be subject and liable to the like penalties for the like neglect of duty."

"Fifth.-In every parish, ward, or place, where assessors shall not be ap- In certain cases pointed in pursuance of this act, or, being appointed, shall not have taken upon surveyors shall themselves the office on or before the commencement of the ensuing year, or

act. where the assessors or collectors for any former year, on whom the duty of as. sessor shall have devolved, shall not have taken upon themselves the office of assessor on or before the commencement of such ensuing year, it shall be lawful for the surveyor of the district, and he is hereby required, to execute the duty of assessor for such parish, ward, or place, until assessors shall be appointed whọ shall duly take upon themselves the said office.”

"Sixth.-In every notice of continuance in office of any assessor or collector, Attendance of the respective commissioners who shall cause such notice to be given shall re- asses

execute acts. quire the attendance of such assessor or collector on a day and at a place within execute a the division to be named in such appointment or notice, then and there to receive and take charge of all such notices and papers as shall be delivered to them respectively, for the due execution of the said acts, in manner hereinafter mentioned, which day shall not be later than seven days after the 5th day of April in each year; and, in default of such notice being given by such commissioners, it shall be lawful for the inspector or surveyor of the district to give such notice, and to require the attendance of such assessors or collectors on a day and at a place within the division to be named by the said inspector or surveyor for that purpose."

" No. II.-Rules and Directions for Service of Notices to Persons liable to be

charged to the said Duties, or any of them."First.--All notices relating to the said duties, or any of them, requiring to be Surveyor shall affixed on any place, or to be delivered to or otherwise served on any person or

deliver notice

papers to assesE 2

sorg.

2. The Acts persons for the purpose of returning or estimating the said duties respectively, regulating the shall be delivered by the respective surveyors of the districts in which such notices Asse ssments are required (or by the inspectors for the same districts, or by any other inspecand Collec- tors or surveyors of the same duties, duly authorized to take charge of such tions, &c. districts respectively, by or under the commissioners for the affairs of taxes,

or any three or more of them) to the respective assessors appointed or acting in 48 Geo. II1.c.141. pursuance of this act, or to the respective collectors on whom the duty of asses

sor shall have devolved as aforesaid, for the purpose of serving the same on the
respective persons liable to the said duties, in the manner required by the said

acts."

Tiine of dellvery.

“ Second.-All such notices shall be delivered to such assessors or collectors as aforesaid, on or as soon after the 6th day of April in each year as the same can be done ; and the delivery of such notices by such inspectors or surveyors, or any of them, shall be as effectual as if the same had been delivered by the

commissioners of the division according to the directions of the said acts." Assessors and col. “Third. - The said assessors and collectors respectively are hereby required lectors shall ob. to observe such directions as may from time to time be given to them by the nerve the directions of inspec.

said inspectors and surveyors, in all matters touching the time and manner of tors and sur fixing or delivering or otherwise serving such notices, and the persons on whom Veyors.

the same are to be served, such directions having been previously seen and
allowed by the commissioners acting for the division in which the said inspector
or surveyor shall act."
" No. III.-Rules and Directions for making and returning the Certificates of

Assessment, or Certificates of Estimates, by Assessors acting under the said

Acts, and for making and collecting the First Assessments in each Year." Time of delivering "First. The assessors of the said respective duties shall deliver their certificertificates of age cates to the respective commissioners on or before the day which such comsessinent. missioners shall appoint for that purpose yearly, which day so to be appointed

for the delivery of the certificates of assessment of the duties of assessed taxes shall not be later than the 20th day of June in each year of assessment; and the day to be appointed for the delivery of the certificates of estimates of property, or profits of professions, trades, and offices, shall not be later than the 20th day of July in the same year, on which days respectively the said assessor shall also deliver to the respective commissioners all the returns or statements relative to the said respective duties made to the said assessors before the respective da so appointed ; and all the returns and statements made by the parties to charged, which shall be delivered after that day, shall be delivered to the respe

tive commissioners." For making as " Second.-In all cases relating to the duties of assessed taxes, where sensinents in de.

assessor or assessors shall not have received any return from any person or p ault of return.

sons liable to be charged to the said duties, it shall be lawful for such asses
or assessors, and he and they is and are hereby required, to make a true ass
ment on such person or persons, to the best of his or their information
judgment, of the real charge which ought to be imposed; and in all cases rela
to the duty on property, professions, trades, and offices, where the respe
assessors shall not have received any statement from any party or parties
to be charged to the said duties, it shall be lawful for the said assess
assessors to estimate the property of such parties respectively, and the p
arising from any professions or trades exercised, or any offices held by suck
ties respectively, according to the best or his or their information and judg
and in case the said assessor or assessors shall not so estimate the prope
profits of any such party or parties who shall not have made a return fo
year, then such assessor or assessors shall return to the said commission
name and place of residence of every such party; and where the respectiv
missioners shall also not have received any statement, it shall be lawful
said respective commissioners to make an assessment on such party or
either in the said sums respectively, and to the same amount, as the said
respectively were charged in the last assessment of the said duties for
division, or according to the best of their judgment, subject to altera
appeal or surcharge, in the manner directed by the acts relating to

duties." First assessment “ Third.-The first assessments to be made of the said duties or any shall be made for any year, shall be made according to the estimates or returns an without including matters of sur.

118 ments mentioned in the preceding rule, without including therein any charge.

tion,

of surcharge by the inspectors or surveyors; which first assessments respectively 2. The Acts shall be separately and distinctly collected, and shall be contained in the first regulating the duplicates to be delivered to the collectors and surveyors for that year, and shall Assessments be collected and levied in moieties on the days hereinafter mentioned; that is and Collecto say, one moiety of the duties of assessed taxes, if not sooner paid or satis. tions, &c. fed according to the directions of the said acts respectively, shall be collected – or levied before the 10th day of October, in each year of assessment, or within 48

48 Geo. III. c. 141. twenty-one days thereafter, and the other moiety thereof before the 5th day of Times of collecApril following, or within twenty-one days thereafter; and one moiety of the duties on property, professions, trades, and offices, if not sooner paid or satisfied, as aforesaid, shall be collected, levied, or paid before the 5th day of January in each year of assessment, or within twenty-one days thereafter, and the other moiety thereof before the 5th day of July following, or within twenty-one days thereafter : provided always, that nothing herein contained shall be construed to alter the times or proportions at which the said duties are payable, according to the directions of the said acts respectively, or in any way to impeach or affect the powers or provisions of the said acts for the recovery of the said duties at such times and in such proportions as are therein prescribed, and tbe said respective daties shall be deemed payable quarterly at the times mentioned in the said acts, by four instalments; and it shall be lawful to demand, receive, or lety the same according to the said acts, any thing herein contained to the contrary notwithstanding."

** Fourth. In order that due time may be given for hearing appeals against Time of delivery sach first assessments, the respective commissioners are hereby required and of

d of duplicates of

first assessments. strictly enjoined to deliver, in all cases relating to the duties of assessed taxes, their first duplicates thereof to the respective collectors on or before the 20th day of July in each year, with directions to cause public notice thereof to be given in the parish, ward, or place to which such duplicates relate, to which duplicates in the hands of such collectors all persons interested shall have access, md may examine the same at any reasonable time in the day-time; and in all cases relating to the duties on property, professions, trades, and offices, the respective commissioners shall, as and when they shall make an assessment on any person or persons, cause a notice thereof to be given in the manner directed by the acts relating to the said last-mentioned duties, to the party or parties charged in and by such assessment, within the space of three days after making such assessment, and so from time to time, until all such assessments shall be made, in which certificates shall be inserted the times limited for hearing the appeals therefrom."

*** Fifth.– All appeals against such first assessments shall be entered, and Regulating apdue notice thereof given within the respective times hereinafter limited ; that is peal

+ is peals, as to the

time of entering to say, in all cases relating to the duties on assessed taxes, within twenty-eight them. days after the delivery of the duplicates of the first assessments to the respective collectors of the parishes, wards, or places, for which such assessments shall be made ; and in all cases relating to the duties on property, professions, trades, and offices, within fifteen days after the date of the notice of such first assess. Dent, to the party or parties charged therewith.”

" Sixth.- All appeals against such first assessments of the duties of assessed Time of hearing taxes, in any year, shall be heard and determined between the 20th day of appeals. August and the 10th day of September following; and on such day or days, within the time herein limited, as the commissioners of the division shall appoint, whereof they are hereby required to give notice in the manner in which such notices have usually been given in the several parishes, wards, and places in their division; and all appeals against such first assessments of the duties on property, professions, trades, and offices, in any year, shall be heard and determined as soon after notice thereof shall be given to the respective commissioners as conveniently can be done, and for that purpose the said respective commis. sioners, or two of them at the least, shall meet together within eight days after any such notice of appeal shall have been received by them, and so from day to day or from time to time, at reasonable intervals, with or without adjournment, antil all appeals against such first assessment shall be heard and determined, of which day or days of appeal the said respective commissioners shall cause notice to be given to the respective appellants; provided always, that in every case where the party assessed shall be prevented from appealing within the time bercin limited, or from attending in person at the time limited for hearing the appeal of such party by absence or sickness, or other sufficient cause, to be

2. The Acts proved before the respective commissioners on the oath or solemn affirmation of regulating the the party, it shall be lawful for the respective commissioners to enter such Assessments appeal after the time herein limited, or to postpone the hearing thereof for such and Collec- reasonable time as shall be necessary, so that no delay shall be thereby occations, &c. sioned in the payment or collection of the sums contained in the said first

- assessment." 48 Geo. III. c. 141. “Seventh.--The said respective commissioners shall cause to be delivered to Time of deliver the respective collectors their duplicates of the first assessment, including in such ing duplicates of duplicates as well all such matters as have been appealed against and determined first assessment.

by the said commissioners, as all such matters as have been assessed and not appealed against; and all such duplicates shall be delivered within the respective times hereinafter limited ; that is to say, the duplicates of the duties of assessed taxes on or before the 20th day of September yearly, and the duplicates of the duties on property, professions, trades, and offices, on or before the 20th day of December yearly, to which duplicates respectively warrants shall be annexed for collecting the duties therein contained, within the times respectively before

prescribed," Cases not then “ Eighth.—All such assessments which shall not have been made on or before determined to be the 20th day of September, in respect of the duties of assessed taxes, and the 20th added to first

day of December, in respect of the duties on professions, trades, and offices, or against which any appeal shall be depending on those days respectively, shall, on the making or determining the same from time to time, be added to such first assessments and to the respective duplicates thereof; and the duties therein, or the moieties thereof which ought to have been previously collected or paid, shall be collected, levied, or paid, on or before such day or days as the respective commissioners shall order by their warrant annexed to the duplicates of such added assessments, such day not being later than twenty-one days after the making such assessment, or determining the appeal thereon."

assessment.

“No. IV.–Rules and Directions for making and collecting the Supplementary

Assessments in each Year." “First.-If any inspector or surveyor shall have surcharged any person or perTime of making surcharges. sons for any matter or thing for which a surcharge is allowed by the acts relating

to the said duties respectively, it shall be lawful for such inspector and surveyor to deliver his or their certificates of surcharge, explicitly stating the particulars in respect to which such surcharge has been made, to the respective commissioners in respect of the duties of assessed taxes, at any time on or before the 15th day of December in each year of assessment for the whole of such year, and in respect of the duties on property, professions, trades, and offices, at any time after the time herein prescribed for making the first assessments of the said duties for that year, and from time to time until the commissioners shall have completed all the assessments of their division for that year, and shall have delivered, in the manner directed by the said acts, the duplicates thereof, and the same shall have been entered of record in his majesty's Exchequer, which certificates of surcharge shall be signed and allowed by two of the respective commissioners, under the restrictions, and subject to appeal under the conditions

prescribed by the said acts respectively." Time of making

* "Second.—All appeals against such surcharges relating to the duties of asappeals from súr- sessed taxes shall be heard and determined by the commissioners of the division, charges.

or any two or more of them, between the 20th day of January and the 20th day of February following; and all appeals against such surcharges relating to the duties on property, professions, trades, and offices, shall be heard and determined according to the directions of this act before prescribed, in respect of appeals against the first assessments of the same duties by the respective commissioners : provided always, tbat in every case where the party surcharged shall have been prevented by absence or sickness, or other sufficient cause, to be proved before the respective commissioners on the oath or solemn affirmation of the said party, from appealing within the time herein limited, or from attending in person at the time limited for hearing such appeals, it shall be lawful for the respective commissioners to enter such appeal after the time herein limited, or

to postpone the hearing thereof for such reasonable time as may be necessary." Supplementary “Third. The said certificates of surcharge, amended according to the deterassessments to be mination of the respective commissioners, shall be a sufficient authority to them, made on the sur. and they are bereby required, to cause supplementary assessments to be made charges after ap. peals.

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