which such carriages with less than four wheels shall have been drawn, and also the number of such carriages liable as taxed carts;

Persons are to be charged according to such lists.

Another of the said lists shall contain the greatest number of horses, mares, or geldings, kept for the purpose of riding, or drawing any carriage chargeable with the duty; another of the greatest number of all other horses, mares, or geldings, and mules, kept, which shall on any occasion have been used as herein mentioned;

Another of such lists shall contain the greatest number of dogs kept within the like period, distinguishing therein any greyhound, hound, pointer, setting dog, spaniel, lurcher, or terrier, from any other dog, where one dog only shall be kept;

Another of such lists, if returned by any horse dealer, shall contain the place, or places where the business shall have been exercised; and also the greatest number of horses, mares, or geldings, kept by him, distinguishing whether the same shall have been kept for sale, or been used by him, or let to hire and the number of each so kept, and for what purpose, so that the duties shall be duly charged;

And another of such lists if returned by any coach-maker or maker of carriages, or by any seller of carriages by auction or on commission, shall contain the places where such business shall be carried on;

And another of such lists, if returned by any person who shall have worn hair powder,- -or used any armorial bearing or ensign, shall distinguish therein the particular duties, and the amount thereof, to which such person is liable, with a declaration whether he is a housekeeper or one of the family, or a lodger, inmate, apprentice, or servant;

And every list returned by any occupier of a dwelling house or distinct apartment, shall contain the names and abode of every person resident in such house, distinguishing whether such person be of the family, or be lodgers or inmates, or ap prentices or servants;

And in case such householder or occupier having unmarried daughters, or any servant, shall be desirous of being personally charged to the duties on persons wearing hair powder, instead of his daughters, or servants, then also such lists shall contain the number and names of such unmarried daughters and ser vants, and the capacities in which they shall serve ;

And such person shall cause such lists to be delivered to the assessor, or left at his dwelling house before the expiration of the time appointed for the delivery thereof:

And every person who shall have employed, kept, or used any servants, or other male persons, carriages, horses, mules, or dogs,shall be charged for the greatest number employed, kept, or used at any one time within the year ending as aforesaid; and every person who shall have exercised the business of an horse-dealer, or of a coach maker, or maker of carriages,

or of a seller of carriages by auction or on commission,
or shall have worn or used hair powder, or any armorial bear
ings within the year ending as aforesaid,
shall be as-

sessed, and charged by the assessors, for the year commencing
from that day, according to the lists returned as aforesaid,
subject to such powers of surcharge, as by this act are given;
and the assessments on the returns so to be made shall be deem-
ed an assessment for the year commencing from the respective
days appointed for the commencement of the duties. 43 Geo. 3.
c. 161. s. 27, 28.

thereof.

Every person who after the days appointed for the com- Persons begin. mencement of the duties, shall begin to employ any male ser- ning to keep vant, or other male person herein described, or keep or use servants, &c. and al persons any carriage (such servant or carriage not being in the place of any former one), or to exercise the trade of an horse-dealer, or the same, to discontinaing coach maker, or maker of such carriages, or a seller thereof give notice by auction or on commission, or to wear or use hair powder, or any armorial bearings or ensigns-, or who shall cease to employ any male servant, or to keep or use any carriage liable to the duty without employing any other male servant or other male person herein described, or keeping or using any other carriage liable to the like duty,in the place of such servant or carriage, or who shall cease to exercise the said trade of an horse-dealer, or of a coach-maker or maker of such carriages, or a seller thereof by auction or on commission, or to wear or use any hair powder, or any armorial bearings or ensigns, shall within twenty days after he shall so begin or cease, cause notice (VI) thereof in writing to be given to the

(VI) This notice may be in the following form:

Monmouthshire, To A B one of the assessors of the duties
to wit.
under the management of the commission-
ers for the affairs of taxes, within and for the parish of
in the said county of

'Take notice that I X Y of

street, in the said
have within

'parish of ---and county of M..
twenty days next before the day of the date hereof, began [or
ceased, as the case is] to retain or employ [one male servant
named A B, as a gardener, or one male person, named
'C D, as a traveller, as the case is]; or to keep or use one
'carriage with four wheels, commonly called a chariot, upon
which carriage, or four wheels, one other body is also intended
to be used [or was occasionally used, as the case may be];
" and one other carriage with two wheels only, called a curricle,
[as the case may be] usually drawn [or intended to be drawn
as the case is]; by two horses or one carriage liable as a
taxed cart; [or to use or exercise the trade of an horse dealer,

Persons who

refuse or negject to deliver

lists.

Assessors not

lists delivered.

assessor for the district where he shall reside, and a list of the number of such servants and carriages, and the increase or decrease made thereby, and the particular rate of duty to which he is liable, as having exercised such trade, or worn or used hair powder, or armorial bearings or ensigns, describing in such notice every servant or other male person by his proper name, and the capacities in which such servants shall have been employ. ed, and also describing every carriage by its usual name, distin. guishing the number of bodies used with, and of wheels belonging to each carriage, and the number of horses used in drawing any carriage with less than four wheels, and also distinguishing each carriage liable as a taxed cart, and the name and abode of the person who ought to return such lists. 43 Geo. 3. c. 161. $. 29.

If any person shall neglect or refuse to make out, sign, and deliver such lists within the times herein mentioned, then the 25sessors shall, from the best information they can obtain, make an assessment upon such person, according to the rates in the said schedules, and shall include the same in the certificate of assessment delivered to the commissioners; and every such assessment so made, upon any such neglect or refusal, shall be con clusive upon the person charged, who shall not be at liberty to appeal therefrom, unless such person shall prove, that he was not at his dwelling house, at the time of the delivery of such notice, nor between that day and the time limited for delivering such list to the assessor, or unless such person shall prove such other excuse for not having delivered his list as the commissioners shall think reasonable. 43 Geo. 3. c. 161. s. 30.

Such assessors shall not be bound by such lists as shall be debound by the livered to them, but shall be at liberty, if they find upon examination that any thing, which ought to be contained in such lists, is omitted, or untruly stated, to make a true assessment upon every such person, of the real charge which ought to be imposed on such person. 43 Geo. 3. c. 161. s. 31.

Occupiers to require returns of lodgers and inmates.

Every occupier as aforesaid, in whose dwelling house or apartment any person liable to the duties shall reside as a lodger or inmate, shall cause the contents of the notice left at his dwelling-house, to be read over and made known to each lodger or inmate, not having received like notice; requiring them to declare to him, and attest the return to be made, whether he is liable to the duties, or either of them, or exempted therefrom,

or coach maker, or maker of such carriages, or a seller there of, by auction or on commission, as the case is, at -} [or to < wear or use hair powder

signs, as the case is].

or armorial beatings or en

'Witness my hand this

day of

XY.

or whether he have another place of residence where he intends to be charged; and every person so resident, being so required, shall be obliged to make such declaration; and if any lodger or inmate, shall wilfully refuse to give an account as required, or to attest the return to be made thereof, such person shall forfeit fifty pounds; or if any occupier by whom such declaration ought to be required, or to whom any such declaration shall be made, shall neglect to require the same, or to insert the same in the return to be made to the assessors, such person shall also forfeit fifty pouuds. 43 Geo. 3. c. 161. s. 32.

Every occupier of any dwelling-house, or distinct apartment, The penalty on who shall not return a list of persons residing with him, or shall occupiers omit ting to retura mit any person who ought to have been included therein, and inmates who tho to his knowledge shall have worn hair powder, or used any have worn hair rmorial bearing or ensign, shall be liable to prosecution for the powder or arenalty hereby inflicted, and be deemed guilty, whether it appear morial hearings not to be disat the person omitted hath or hath not for himself made a recharged under ru, at the same or any other place, or hath or hath not been any excuse rosecuted, or is or is not amenable to justice. 43 Geo. 3. whatever. 161. s. 52.

And the conviction of any person for not returning or omit
g any such person, shall not be deemed to exempt the person
itted from paying the duty, or from prosecution or punish-
mt. 43 Geo. 3. c. 161, s. 52.

Bat any person residing at the time of such return as a lodgor inmate, who shall elsewhere have his place of ordinary Adence, shall be returned as ordinarily residing in such other 1 te. 43 Geo. 3. c. 161. s. 52.

inmates.

The said assessors shall, upon receipt of any list contain- And assessora the name of any lodger or inmate returned as chargeable, to leave notices te the like notice for every such person to prepare and pro- for lodgers or e, within the like period, a list sigued as aforesaid; and h person shall, within twenty-one days after notice left at house, make out a list as the case shall require, and sign same as before directed, under the penalty herein-mentioned neglecting to deliver such list. 43 Geo. 3. c. 161. s. 33.

wery person who shall have divers plaçes of residence, or Persons having I keep any servants or other male persons, carriages, horses, divers places of es, or dogs, at divers places; and every person being an in. residence. or lodger at the time of such notices, having an ordinary lence at some other place; shall be obliged to deliver all lists as aforesaid, at each of such places, and to insert in y such list the name or description of each person, article, jer, and thing, which ought to be returned; and shall also very such list, specify the particular persons, and numof each description of articles, intended to be paid for within district, where such list shall be delivered; and shall also at same time make his declaration, to be inserted in such list, signed by him, specifying the particular counties and pales wherein each other place of his residence is situate, and

Claims of exemption to be

returned to the assessors.

J'enalty for neglect in de

also the particular counties and parishes wherein the said duties are intended to be paid. 43 Geo. 3. c. 161. s. 34.

If any person having delivered his declaration to pay the doties in any other parish than where such list shall be delivered, shall not return a list in such other parish, in order to his being brought into charge by the assessors for such other parish, such person shall forfeit fifty pounds. 43 Geo. 3. c. 161. s. 35.

Every person claiming to be within any of the exemptions allowed by this act (except of the royal family), shall make & due return thereof, and declare the causes of such exemptions .to be specified in, or annexed to the lists by him delivered; and if any dispute shall arise whether the person be entitled to such exemption, the proof thereof shall lie on the person claiming such exemption, who on any charge or surcharge before su commissioners, or on any suit or prosecution, shall be permi sed to alledge the same on oath or affirmation, or to prove the same by evidence, to be produced and shewn by him. But a such exemption shall be allowed unless the same, and the caus thereof, shall have been returned to the assessors. 43 Geal c. 161. s. 36.

If any person, liable to the duties, or coming within any the exemptions, shall neglect to deliver a list or a declara livering lists, or in every parish where the same ought to be delivered, or omit any person, or any description, article, matter, or which ought to be contained therein, or shall make an return of any particular, he shall forfeit fifty pounds over above the duty*. 43 Geo. 3. c. 161. s. 37.

for omissions.

This penalty does not attach until after the expirati the period limited in sect. 26, (p. 789 supra) for the den of the lists, as appears from the case of The King v. Bo decided by the court of King's Bench in Mich. Term,35 to which case is reported in 6 Term Rep. 75.

The question in that case arose on the stat. 25 Geo. 3. which regulated the management of certain assessed t by the 20th sect. of which it was directed that every pers able to the duties on horses, with whom a notice to pr and produce a list thereof within fourteen days should be l the assessors, "should, after such notice so given or left, “out the said list accordingly, and sign and deliver the "to such assessor at any time after the expiration of fourt "days from the said notice being given when he should call "the same." And the 27th sect. gave a penalty of 101, on ne or refusal to deliver such list; which by the 39th sect. recoverable before two justices. Under this act, Benwell,i defendant, was convicted by two justices, because he had ⚫glected to deliver, or cause to be delivered to the said asses or either of them, such lists as aforesaid for the space of i