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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 Ma. commissioner 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, ,

4&5W. IV. c. 60. 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 Wales

Qualification in time appointed for the commencernent of the regulations of the said acts pe

Penalty for acting before mentioned, or any of them, presume to act as such commissioner, without oath or without having taken the oaths (@) hereby prescribed in the manner re- qualification, 2001. quired by this act, or without being qualified as before mentioned, he shall forfeit the sum of 2001.

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

under I Geo, I. first taken the oaths appointed by the act 1 Geo. I. c. 13.”

c. 13. Sect. 6. “That every such commissioner, before he shall execute the Commissioners office of such commissioner, except in administering the oath hereinafter- before acting,

shall take the oath mentioned to any other of the said commissioners, shall take, and he is in

in schedule (A.) 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 per. son 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 ats

sent to the tax

office. Somerset House, in the county of Middlesex, by the clerks of the commissioners respectively, wherever such oath shall be adininistered : pro- Commissioners vided always, that where any one or more of the persons so appointed having taken the

oaths, shall ad. commissioners acting for any district, shall have qualified himself or minister it to the themsclves 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."

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

London, West. within the city and liberty of Westminster, nor in or for any other parish minst

minster, &c., or place, any part whereof shall be situate within the bills of mortality, 50001. 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 50001. at least, after the payment of all his debts, anything herein contained to the contrary notwithstanding; which qualification they shall swear to prerions 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." Nor unless he shall be an inhabitant of the district for which he shall act Commissioners

must be inhabit. as a commissioner; and if any person shall presume to act as a commis- ants of the dissioner 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,

See forms,

(a) But now a declaration is substi. 62; see title “ Oath." tuted for a

for an oath, by 586 Will. IV. c. post.

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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 berein 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 43 Geo. III. e. 99.

forfeit for every such offence the sum of 2001.; which oath shall be subscribed by the party taking the same, and their names transmitted to the

office for taxes. Penalty on atting Sect. 8. “That in case of any controversy arising between such comwithout being missioners, in any matter or thing touching the execution of any act qualitied, kue, 2001

before mentioned, in which any commissioner or commissioners shall be

interested in his or their own right, or concerned in the controversy in Commissioners Interested shall

the right of any person for whom they shall act as steward, agent, attor. have no volce in Dey, or solicitor, the commissioner or commissioners so interested or concontroversies, cerned shall have no voice, but shall withdraw during the debate of such

controversy, until it shall have been determined by the rest of the comPenalty 501. missioners, 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.” Commissioner Sect. 34. “ That nothing herein contained shall be construed to restrain may wet for any the said commissioners, or any of them, from acting as commissioners in part of the county for which he is any part of the county, riding, division, or place, for which they are apappointed. pointed ; and that all warrants and precepts of the said commissioners Warrants of ner. shall and may be executed by the respective persons to whom the same vice may be exe. cuted in any part

part are directed, in any part of the same county, riding, division, or place,

for which they are appointed.” riding, des Benchers may act

By 45 Geo. III. c. 5, s. 1, “That the said acts shall not be construed un comunissioners to r

to restrain any bencher of any of the inns of court from acting as such for the inne of

commissioner for such inn of court, and the inns belonging thereto, whe-
tourt; and off. CO
corn acting in the ther of law or equity; nor any of the officers who, by virtue of their
execution of the offices, have heretofore acted in the execution of the land-tax act, from
Land tax may met
is commoners 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
Me, Jamen's,

such bencher or officer aforesaid than the possession of such places or
offices respectively, and who respectively shall and may act therein, al.
though they shall not be resident within the district for which they shall

act.
Persone appointed Sect. 2. “That persons residing in either of the parishes of Saint Cle-
commissioners for

for ment Danes, Saint Mary-le-Strand, or Saint John the Baptist, in the Melemex, Mes,

liberty of the Savoy, parts thereof being situate in the county of Middlefor ML, Clement sex, and other parts in the city and liberty of Westminster, being spe

cially named and appointed commissioners for the said county of Middle-
sex, or for the said city and liberty of Westminster, and being duly quali-
fied as directed by the said first mentioned act, may act as such commis-
wioners 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."
"I'wn of the com. By 1 & 2 Will. IV. c. 18, s. 6, “That all bills or securities drawn for
Ininaloners may

or on account of the taxes, rates, and duties aforesaid, or any of them, Indurne remit Innen ly bills, payable to the order of the commissioners for the affairs of taxes, and

I
and do any other remitted either to the said commissioners or to their office, or to the said
Het required of

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."

2. MEETINGS OF COMMISSIONERS, APPOINTMENT OF CLERKS AND

1. The Act re

lating to Ma. ASSESSORS, AND THEIR POWERS AND DUTIES.

nagement 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.

commissioners which they are or shall be appointed to be cominissioners, 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 act. 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 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 an

and assistants; commissioners shall deem it necessary, to be his assistant, for all the assessinents to be made of the several duties with which the said commissioners shall be charged within their respective limits, for one year, and for one year, re. which person so elected shall, by virtue of such election, be the sole clerk m

movable only for

just cause, and at 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

meeting appoint 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.1. 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 Assess

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 ;

and shall charge 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 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 201., nor less than 51.; and at the time and place and nominate

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(a) Sed vide 48 Geo. III. c. 141. No. 1, Rule 1, post.

act.

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 collec43 Geo. III. c. 99.

tors of the several duties to be raised and assessed by them as such commissioners.”

And see sect. 17, post, 12; and sect. 32, post, 28. Assessors shall Sect. 10.“ That every person to be appointed such assessor, shall, take oaths, &c., before he shall take upon him the execution of the said employment, take under 1 W. & M

AT. the oaths mentioned and required to be taken by an act, made in the sess. I, c. 8, or c. 18. (a)

parliament held in the first year of the reign of king William and queen 43 Geo. III. c. 99. 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 * Sic in act. Majesty's* Protestant Subjects, dissenting from the Church of England, Commissioners

from the Penalties of certain Laws;' which oaths or affirmations any one may administer 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.” Before acting, as. Sect. 11. “That every person to be appointed such assessor, shall, sessors shall also

I also and he is hereby required also to take the oath(a), or, being one of the take oath in schedule (B.).

people called Quakers, to make and subscribe the solemn affirmation, be. fore the commissioners for executing this act, in the forın 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, Penalty 501. the sum of 50l.Assessors shall 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 certifiassessments on or before June 5.

or cates 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 Commissioners be done; and the coinmissioners to whom such assessments shall be so shall sign the assessment, and delivered, or any two or more of them, shall forth with set their hands to three duplicates the said respective assessments, testifying their allowance of the same; thereof, and deliver one to the and the said commissioners, or any two or more of them, are hereby reassessors, with quired to sign and seal three duplicates of the said assessments, to be prewarrants for col.

colo, pared by their clerk, and forthwith to nominate and appoint two of the lecting the same; another to the persons nained or presented in each of such assessments to be collectors, surveyor.

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 (6), 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

(a) But now a declaration is substin person as collector of the assessed taxes, tuted for the oath, by 5 & 6 Will. IV. in the warrants of the commissioners, c. 62 ; sec title “ Oath."

is not a sufficient appointment to that (6) The insertion of the name of a 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 laliny to Ma. of 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 a

43 Geo. III. c. 39. 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, appoinlei. within ten days after the said duties shall respectively become payable, Collectors shall nert after such assessments shall hare been delivered to them; and, upon demand duties payment thereof, to give acquittances under their hands (without taking within ten days

after due, 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 acquit. tances 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. IIS. 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.

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 secu

rity (b). gire 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 of taxes, it is not necessary to give in daty, in respect of which there had been evidence his warrant: proof that he has no charge at all in the assessment upon acted as collector is sufficient. (Lister the person from whom the payment was 9. t. r. Priestley, Wightw. 67.) exacted, is not liable to the penalties (6) 5 & 6 Will. IV. c. 61, s. 12, exunder the 43 Geo. III. c. 99, s. 12, empts bonds of collectors under that act though guilty of a fraud at common law. from stamp duties. (Lisler q. t. v. Priestley, Wightw. The 6 & 7 Will. IV. c. 28, provides 405.)

that persons required to give security The 23 Geo. III. c. 90, s. 4, for pay. to different departments of the revenue, ing and lighting the parish of St. Marlin, including the commissioners of taxes, which prohibits, under a penalty, any may do so by a transfer of stock or person, during the time he shall be col. deposit of exchequer bills, instead of lector of any tax, or hold any office or executing a bond; and other sections profit, or he interested in any contract relate to the proceedings to enforce or work to be done in the execution of such securities. that act, from acting as a committee By 48 Geo. III. c. 55, every collector man under the act, does not extend to is to have 3d. in the pound for money a collector of the assessed taxes. (Lee paid by him in due time, except duties v. Birreld, 1 M. & Sel. 482.)

in schedule (L.), &c. In a qui tam action against a collector

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