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assessments shall be made in double the rates of duty prescribed in the schedules, on the amount of the duty surcharged, which sum shall be added to the assessment, and inserted in the dupli. cates of the collectors, and collected and levied therewith, and paid to the receiver general. 43 Geo. 3. c. 161. s. 71.
But upon every such appeal, if the cominissioners shall be of In what cases opinion that there was any just cause of controversy on the double duty part of the appellant, and that the alleged default, neglect, ... omission, or claim, was not wilfully made, and with intention
gated, to defraud the revenue, the said commissioners, although they shall have allowed the surcharge, may at the same time strike off any part of the double duty, not exceeding one moiety of the charge above the rates of duty prescribed by the schedules. 13 Geo. 3. c. 161. $. 71.
And the assessor surveyor, or inspector, making such sur. Officers sure harge, shall be entitled to, and receive from the receiver ge-charging to be
arded. jeral, the overplus of the sum charged above the said rates e
duty, which overplus the commissioners, or any two of them, hall, at the same meeting, certify under their hands to the ommissioners for the affairs of taxes, and the certificate of the pmmissioners for the affairs of taxes shall be a warrant to the sceiver general to pay the same. 43 Geo, 3. c. 1615. s. 71. But if upon such appeal it shall appear to the commissioners If commission, at the persons assessed or surcharged, ought to be charged ers find apur
I that tije any amount beyond the amount contained in such assessment appe
"person is not Surcharge, the commissioners may charge such person, in ulls assessed te manner and at the like rate as if a full assessment had beep or surcharged, de in the first instance, 43 Geo. 3. C. 99. 8. 26.
they may All such appeals once heard and determined on the days Clarge ibe
amount wil pointed, shall be final; and neither the determination of the ted.*** mmissioners, nor the assessment then made, shall be altered Determination any subsequent meeting, or at any other tine or place, ex. on appcaly to pt where the opinion of the judges shall be required accord-be fill, except
where cases aro to any acts concerning the same. 43 Gev. 3. c. 99. s. 29.,
*. 13. required for the But if any such assessor, surveyor or inspector, or the per-judges'opinion. Bappealing, shall apprehend the determination made by the Assessors, inmmissioners to be contrary to the true intent of this act, and spectors,or sur
yors, and apill then declare himself dissutisfied *, it shall be lawful torre h assessor,surveyor, or inspector, or appellant, respectively to isfied with the juire the commissioners to state specially and to sigu the case determmation on which the question arose, together with the determina-"l commissiolla
ers, may dethereupon, which case the commissioners present are petate, and sign, and to cause the same to be delivered the opinion of the party waking such request, to be by him transmitted, if a judge. Pegland, l'ales, or Berwick-upon Tweed, to one of
da case for
Tinder these words, it is clear that the statement of a case can ir be granted by the commissioners, if it is demanded at the time Determiniog the appeal, and not upon any subscqucnt declaration of atisfaction.
the justices of the court of King's Bench or Common Pleas, or to one of the barons of the court of Exchequer, at West. minster ; and if in Scotland, to one of the lords of the court of Session, or the barons of the court of Exchequer; and such judge is, with all convenient speed, to return an answer to such case, with his opinion thereon, according to which the assessment shall be altered or confirmed.43 G0.3. c. 161. s. 73.
But where the opinion shall be in support of any surcharge, the assesment shall be made in the double duty, or mitigated to such sum as shall have been determined by the commissionen
at the time of the appeal. 43 Geo. 3. c. 161. s. 73. Assessment due Also, notwithstanding such case so transmitted to the to be collected. judges, the instalment on the assessment, which shall become
due precedent to the opinion being certified by such judge, shall be collected, as if no case had been transmitted. 45
Geo. 3. c. 161. s. 73.
. But by 45 Geo. 3. c. 71, it shall be lawful for the said com Commissioners
are missioners to direct the receiver general, to whom the receip! to order overcharges to be of such monies shall appertain, to repay out of any monia repaid. in his hands so much as shall appear to the said commis
oners for the affairs of taxes to have been overpaid on sa
assessment. $. 3. Appellant lav. If according to the opinion of any of the judges to wine ing demanded any case shall at the request of the appellant be transus a case for the ted, the charge or surcharge shall be confirmed, the pasta opinion of the so charged or surcharged shall for costs, pay to the use Subieci to 40s. his majesty, forty shillings, in addition to the assessment costs, if the surcharge confirmed ; and which costs shall be added to sed charfe upon assessment, and levied therewith, and as part of the dutiny him shall be
43 Geo. 3. c. 161. s. 74. confirmed.
Whenever any case transmitted to any of the said judet When cases who
shall have been obtained by any inspector, surveyor, or transmitted to a iudhe shall sessor, by reason of any surcharge, or any certificate have been ob- being allowed by the commissioners, and the same shall > - rained by the be returned within the time limited for delivering the dug inspectors of cates to the receivers general, and into the office of the kin shall not be re. remembrancer, whereby the passing of the accounts of nurned within receivers general may be impeded, it shall be lawful for the time limited commissioners, to cause to be made out, the duplicates of for delivering assessments required to be delivered to the receivers gener the duplicaies,
and into the office of the king's remembrancer, exclusive the commis. sianers to make the sums depending ; and upon the return of such opisi
separate assess the commissioners shall cause separate assessment to be · ments and du- out, including therein the names of the parties in the a plicates.
so transmitted, and the amount of the sums wherewith ought to be charged, according to such opinion ; the same be levied as in the other assessment, and to be paid to receivers general; and shall also cause supplemental du cates of such separate assessments to be made out, and livered unto the receivers general, and also transmitted i the office of the king's remembrancer, for which the pro
officers shall give acquittances gratis. 43 Geo. 3. c. 161. 8,75.
If any person having been assessed in one parish, shall be Commissioners again assessed in another parish for the same cause, the coinmiş. on application sioners within such lattor parish, on any application for the ma
ich an onlinien for the made to them. purpose, may alter any assessment of such person so as.."" brant tellet
; to persons who sessed twice, on proof that such person hath before bech as- have been assessed for the same cause in another place, and hath paid sessed in dit. or is liable to pay the duties; which proof shall be made by terent places oath or affirmation of the party, or some credible witness,
for the saue
o cause and ora that the several assessments are for the same cause and on the same acthe same account, and by the production of either a copy or courile cetrificate of the first assessment, signed by two commissio!lers of the district for which such assessment shall have been made, to be verified on vath or affirmation as aforesaid, which copy or certificate the clerk of the cominissioners shall de. iver gratis to the party ; or in default, then the proof shail e made by other evidence, on oath or asfirination as aforc. AN; and if any person shall by any fraudulent contrivance Statever procure any, assessment to be altered, with intent a defraud his majesty of the duties, such person shall forfeit lly pounds. 45 Geo. 3. c. 161. S. 76.
III. How the. Rutes shall be collected, an:1.by the Collec.
tor paid over to the Receiver General.
Every assessment of the said duties in England, Wales, Assessments to id Berwick-upon-Tweed, shall be in force for one year, from be in force fur'
from fth of April, and ending on fifth of April following, and shall
a April 5th, and paid quarterly on twentieth of June, for the quarter com
com- payable quareacing from 5th of April, and ending on 5th of July; the terly. Ith of September, for the quarter commencing from 5th of July ad ending on the 10th of October; and the 20th of December, If the quarter commencing from 10th of October, and ending
i of January; and the 20th of March, for the quarter com.
Collectors are to make demand of the sums contained in The collectors
are to demand he duplicates of the assessments from the parties charged, ori
the places of their last abode, or on the premises, within ten in ien days of Bys after the duties shall become payable; and upon payment ter due. pereof, to give acquittances without taking any thing for the
same (the stamp duty excepted), unto the persons who shall pay; and such acquittances shall be full discharges. 43 Geo. 3.
c. 99. s. 19. Payment of But the payment of any of the duties payable by this act, fates not to shall not entitle the person so paying such duties to a settlement give a settle
in the parish
If any person shall refuse to pay, upon demand made by Collectors, on the collectors, it shall be lawful for such collectors to distraia payment of the upon the messuages, lands, tenements, and premises, charged fusecl, to dis.
gree with any sum of money, or to distrain the person so chargerl, train;
by his goods and chattels, without any further authority from
the commissioners than the warrant to such collectors, deli. and keep the vered at the time of their appointment; and the distress ss. distress so tak-taken to keep by the space of four days, at the costs of the en 4 days; and party refusing; and if the party doth not pay within the said
e duties are four days, then the said distress to be appraised by two inhabi. not then paid, ia to sell the same. Tants, or oth
e tants, or other sufficient persons, and there to be sold by the
officer för payment of the money; and the overplus į if any) after deducting the said money, and also the costs of taking, keeping, and selling the said distress, to be restored to the
owner. 43 Geo. 3, c. 99, s. 33. Collectors in And moreover it shall he lawful in such case to break opet the day time in the day-time any house, upon Warrant (XII) under the may brexkopen houses, leaving a warrant from the comunission (XII) The form of such Warrant may be as follows: ers for tbal purpuse, and 1
wak Monmouthshire, 7" To A B and CD, the collectors of the ing a constable with them,
Hundred of ļ several duties under the mapagement of 0
the commissioners for the affairs o taxes, chargeable and to be raised and levied within the a Srish of P, in the said hundred of 0; and also to EF?
one of the constables of and for the same parisb.
• COMPLAINT having this day been made to us G II and JK (two of his majesty's commissioners, authorized and del 6 qualified to carry into execution the several acts relating to the duties under the management of the commissioners for the affairs of taxes, within the said county of M, and actin as such commissioners in and for the said hulidred of O in the same county; THAT 0 0, one of the inhabitants of the
said parish of P, hath hitherto neglected to pay the several 6 suns of money charged and assessed upon him as such inha
bitant, in and by the assessment made upon the inhabitant of the same parish, in respect of the aforesaid duties for the present year, and which you the said collectors hare bern • duly authorized and required to collect and recover from the 6 said inhabitants, notwithstanding the said several sures of 6 money so charged and assessed upon him the said 0 0 25
one of the inhabitants of the same parish, have been su you the said collectors lawfully demanded at the dwelling
bands and seals of two commissioners, calling to their as. sistance the constable, tithingman, or headborough, which Dificers are to be aiding and assisting. 43 Geo. 3. c. 99. 4. 33.
And if any person appointed to pay any of the duties shall When sufficient refuse or neglect to pay by the space of ten days after de. distress cannot
- be found, the
committed to house of hira the said in the parish aforesaid ; and fur- prison. "ther, that you the said collectors apprehend and believe that peaceable and quiet entry cannot be made by you, ar either of you, into the said dwelling house of the said 0 0, for the purpose of distraining his goods and chartels, in order there. by to raise and ler y the said several sums of money so charged and assessed upon him as aforesaid, according to the statuts in that behalf provided ; and all and singular the matters and things alleged and set forth in and by the said complaint, having his day also been well and trily verified, before us the said com. missioners, by the oath * of you the said A B one of the col. ectors aforesaid: TWESE ARE THEREFORE, in his majesty's ame, to authorise and require you the said collectors, or ber of you, forth with, with the aid and assistance of the WE F ihe constable aforesaid, who is hereby also autho. led and commanded to be aiding and assisting to you and th of you therein, to break open, in the day-time, the said elling house of the said o O if peaceable and quiet admit. Ice and entry thereinto shall, upon demand thereof, and fice of t.is our warrant, be to you, or either of you, reed by the said 0 0 or any other person. And after such aking open of the said house, you the said collectors, and of you, are bereby further authorized and required to
into the same, and there to levy the said several sums of hoy charged and assessed upon the said 0 O as aforesaid, which are now in arrear and unpaid, by distress and of his goods and chattels; but you are to keep the said ress, when taken, for the space of four days next after same shall be by you made; and if within the said space pur days next after such distress by you taken, the sevefuins of money due from the said 0 0, together with the ges of taking and keeping the said distress, shall not be
then you are to cause the said distress to be appraised W or more of the inhabitants of the place where the
shall be taken, and to sell the same for the payment of and several sums of money, returning to the said ( 0, or Fother person as he shall authorise or appoint to receive ame, the overplus (if any), the charges of taking and
his oath should be administered to the collector previous to the of the warrant.