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mand, where no sufficient distress can be found, then and in every such case, two commissioners are, by warrant under their hands and seals, to commit (XIII) such person to the common gaol until payment. 43 Geo. 3. c. 99. s. 33.

"keeping the said distress, and selling the same, being first der ducted; but in case no sufficient distress can be found, the

you are to certify the same to us, that such further proceeding • may be had thereon as the statute in that behalf made doll ' requirc. Given under our hands dod seals this day . of ---, in the year of our Lord

As the authority to break into a dwelling house, under statute, is contrary to a known and established rule of le the author has prepared the foregoing precedent with conside able attention, in order that the commissioners may be euada as their power in this instance is special, to shew, upon very face of their warrant (wbere there is a necessity for ing such a one), that they have exercised that power strid according to the letter of the act.

(XIII) Form of a warrant of commitment for want olad


Monmouthshire. 7' To the constable of - in the

Hundred of O} county, and to the keeper of the com -- to wit. J 'gaolat --- in the said county,

" Whereas it hath this day been well and sufficiently ved, before us G H, and J K two of his majesty's como • ners, authorized and duly qualified to carry into exet 6 the several acts relating to the duties under the manag 6 of the commissioners for the affairs of taxes, in and fr said hundred of 0 in the said county of M, by the oath of

onc of the collectors of the said duties, of and for the 6 parish of P in the said hundred of O, that 0 0, one of (habitants of the said parish of P, bath hitherto for the

of 10 days and more refused (or otherwise neglectedy case is to pay the several suns of money charged and

sed upon him as such inhabitant, in and by the age (made upon the inhabitants of the same parisli, in rest 6 the aforesaid duties for the present year, amounting 6 whole to the sum of L--, notwithstanding the ! of L-- so charged and assessed upon tim the said 0

by the said A B the collector aforesaid been lawfully dea at the dwelling house of him the said o 0 in the parish

said: And further, that the goods and chatfels of him 10 O cannot be found whereon the said sum of o be levied : These are therefore in his majesty's agmet

And If any question shall arise, upon taking such distress, lie same shall be determined by two commissioners. 43 Geo. 1.C.S9. s. 33,

One warrant of distress for the amount of several duties, Tlie duties may inder the management of the commissioners for the affairs of be levied wiihaxes, imposed by different acts of parliament, each giving a out ■ »el»««t« >ower of distress, U legal, and the judgment of the commis. TM£ut iot' toners on appeal, though improper, is conclusive in an action *c {trespass brought against the officer for levying under a warrat of distress:—This was decided in the case o(Pa/chettv. Bancroft and others, Tr. 37 Geo. 3, which was as follows ii trespass for taking the plaintiff's cattle, it appeared that the tttlc were taken under a warrant of distress for the aggregate mount of several taxes*, one-of which was the land tax on oods, which the plaintiff, at the time of Ahe distress made, ifesed to pay, though he was ready and offered to pay >e rest, if the defendants would have taken for' them lly. The ground of the plaintiff's objection to pay at particular assessment, was, because it was to raise a ra for the use of the parish, over and above the propor>a of the land-tax for that parish, payable to governnit and he appealed to the commissioners appointed 'tier the act of parliament, who, upon hearing the parties, nfirmed the assessment for tho whole. The judge thought at, as the objectionable tax had been confirmed on the peal, it could not now be questioned in this action; and »t it was sufficient for the defendants to shew a general lilt to distrain; and therefore he non-suited the plaintiff, th liberty to move to set aside the non-suit, and enter a t rdict for him for 241. if this court should be of opinion it the action was well founded. Accordingly a rule nisi a obtained for that purpose in Easter term, on the ground it there should have been a separate warrant for each tax; 1 that a distress uuder one warrant for the amount of alf 'taxes was illegal. The case was fully argued, and tba irt took time to consider of their opinion, which was now ivered by Lord Kenyan, Ch. J. as follows:—As all the £( ware confirmed on appeal, however improper perhaps

land yon the said constable of aforesaid, to appre

• 'id the said O 0, and him safely to convey to the common Ml at .■ aforesaid, in the county aforesaid, and there tliver him to the keeper thereof, together with this prespt And we do hereby command you the said keeper of the sid common gaol, to receive into your custody in the said ommod gaoj the said O O, and him there salcly keep until

e shall pay the said sura of L, . Gtve* uuder our

audi and seals, &c,'

'The land tax,commutation tax, window dutj, house duty, horse '.servants tax, &c.

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the cor ohjected to was, it must be binding on the parties : and then the warrant or distress, though it incladed them all, was properly is uid. The consequence of w.ich is, that the ile for a diw trial mo-t be discharged, and the nod-suit stand - Rule discharged. 7 Term Rep. 367.

Wiere persons quit their dwelling houses or places of resi: Włen persons

dence, without first paying the duties, the commissioners with ou pasi thr in sich parish or place where such duties are charged upon and dunes, the unpaid by the persons so removing, shall sign and cause to be (obsuis ion is transmitted a certificate thereof to the commissioners actin t cerity the

within the parish where the persons making such default sa sam tot! comiy isiners happen to rtside, which commissioners are tu raise and ley of the place the said duties, and cause the monies so levied to be paid to th wbite the far collector of the parish from whence the said persuns did ty can be fould', nove. 43 Geo. 3. c. 99. . 35. causime. If any person rated and assessed shall remove out of an unt to be limits of the collectors, without Grst paying all the cad le vied charged upon him, and which stall then be due, or with

| leaving sufficient goods and chattels whereon the said dan sons are also subject to a pe- may be raised and levied, such person shall forfeit orers Dalis ut 201. above the duties left unpaid, twenty pounds. 43 Geo. 3. C. 11

S. 51.

No goods or chattels belonging to any person assessed No good, to be taken b virtue be liable to be taken by virtue of any execution or of any process, 'process, warrant, or authority, or by virtue of any exc' pt at the ment, on any account or pretence whatever, except a suit of the suit of the landlord for rent, unless the party sball, bd Jandlord for rent, unless the sale or removal, pay to the collector all arrears of the party shall pay. duties, or which shall be payable for the year, provided

duties shall not be claimed for more than one year; and in the said duties shall be claimed for more than one year, the said party paying the said collector the duties due for year, may proceed in his seizure : but in case of refusal to the duties, the said collectors are to distrain such goods proceed to sale thereof according to this act, in order to al payment of the whole of the duties, together with the cos tending such distress and sale. 43 Geo. 3. e. 99. s. 37

Where any person chargeable with the duties shall be Parents and

twenty-one, or where any person so chargeable shall die guardians 10 vay firmands, parents and guardians of such infants, upon default of and execuiessment by such insants; and the executors and administrata ancia e ministra- the persons so dying, shall be charged with the paya

and if such parents or guardians, or such executors 2015 dcctas

ministrators, shall neglect or refuse to pay, it shall be Jay paucord against them in like manner as against other pe making default of payment: aud all parents and go shall be allowed all sums paid for such iblants, in the counts; and all executors and administrators shall be all to deduct such payinent out of the assets of the persone 43 Geo. 3. c. 161. s. 54.

Hast anely 2301 Fiat 700


todo lo per

ny one from

Where in the assessment of any parish by virtue of the rules Duties charged in schedules (A), or (B), the said duties shall be charged on on landlords

"for the duties the landlord or owner of any dwelling houses let in different on window apartments, stories, tenements, lodgings, lands, or landings, and houses, and not on the occupiers thereof, and the landlords or owners may, in certain shall not reside in such parisb, or shall not have sufficient cases, be de:

anded of the goods in such parish whereon the duties may be levied, and

el, and occupier, such landlords or owners shall not have paid the duties, it shall be lawful for the collectors to demand the same of the tenants or occupiers, and on non-payment thereof, may levy the said duties on the goods and chattels of such tenants and occupiers, y distress and sale, as if the duties were charged on such ten. lats and occupiers ; and such tenants and occupiers are to pay uch sums, and to deduct out of the rent such payments as he landlords and owners have been charged with ; and the Sid landlords and owners are to allow such payinents upon eceipt of the residue of the rent, and every tenant and occu. fer shall be acquitted of so much as the assessments shall nouat unto. 43. Geo. 3. C. 161. s. 55. No letters patent granted by the king, or any of his proge. N

any of hienoa No letters pa

tent tu exempt tors, or to be granted to any person or persons, cities, bo. ang ugns, or towns corporate, of any manner of liberties, privi.the duties. es, or exemptions from subsidies, tolls, taxes, assessments, or

shall be taken to exempt any one from any of the said tes; and all non-obstantes in such letters patent, are declared Je void. 43 Geo. 3. c. 161. s. 77. Is exemptions may also be claimed, in some instances, from payment of the duties chargeable in respect of windows and ses, upon the ground that certain local acts of parliament, sed anterior to the above, for the purpose of encouraging ankments on navigabie rivers, or like improvements (of th there are many), have vested the soil in the owners or prietors free from tares, it seems not altogether improper his place to notice a decision of the court of King's Bench he subject, in case any similar claim of exemption should ir before the commissioners.

the case alluded to, it has been decided, that an act of fament, exempting the owners of certain lands embanked

the river Thaines from all taxes and assessments whatsoedoes not exempt the occupiers of houses built on such lands

the payment of the house and window duties, his was adjudged in the case of Perchard against Heywood,

Ter. 40 Geo. 3. anno 1800. 8 Term Rep. 468; and I was in substance as follows: The plaintiff's dwelling, house stood on the ground which formerly part of the ground and soil of the river Thames wed and embank ed in pursuance of the act 7 Geo. 3. C. 37, aled, • An act for completing the bridge across the river lumes &c. and was erected on the said ground after the lag of the embankment. The plaintiff was not for some years me, por until after the passing of the act of the 38 Gco, 3.


c. 40, charged with any rate or tax on houses or Windows and the defendant under assessments now for the first time regularly made, and under a warrant granted by the commissioters, had distrained the goods and chattels of the plaintiff for the non-payment of certain assessments or surcharges for windows, the duty on dwelling houses, and other assessed tates. The question was, whether the plaintiff was exempt by the said act of the 7 Geo. 3. C. 37, from the assessments for which the distress wa inade.

The act in question, which was passed for the purpose o completing Blackfriar's bridge; after reciting that it would tell to remove inconveniences, if the soil of the river Thames In tween certain limits (including the premises in question) wa embanked, the expence of which was estimated at a large sam enabled the corporation of London, upon their petition, to bank the same; with a proviso that the owners of the grou abutting on the north side of the river might inclose and a bank the same at their own expence : 5 and it was thereby le

ther enacted, that the ground and soil of the said rivers (be inclosed and embaoked, &c. should rest and the same nt • thereby vested in theowners or proprietors of quch adjoint

ground, according to their respective estates, free front taxes and assessments what soever."

It was contended for the plaintiff, under the authority cases, viz. Williams v. Pritchard, 4 Ter. Rep. p. 2, sed dington v. Borman, Ib. p. 4: where it was decided that same premises were not subject to land tax ; that the wonde the exemption, in 7 Geo. 3. c. 37, were extensive enough include every species of taxation. E BUT BY THE Court. When the act passed, certain imper ments of the property on the banks of the Thames were in y and, in order to encourage the scheme, the lands to be impit were to be exempted from certain local taxes, of this nature the land tax. This act was passed in the seventh year of the reign ; and the others, under which the plaintiff was ase were not made until the thirty-eighth year of the reign the only question is, whether or not the last, which impose tain taxes on all persons (except in certain excepted cas which this is not one), exempt the persons who were exe in the first. Our former decision respecting the land ta been pressed upon us, as if it were supposed that we shoul inconsistently in determining against the plajati ia this but, on the best consideration, we approve of that dec and think that there must be judgment against this pla • Though the land tax act was, at the time of that decisio • form only, an annual act, it has been considered in sulistan a permanent act; for if each land tax act had been treated separate act of parliament standing by itself, the gross is! lity of that tax that now obtains in different parts of the

try would not have prevailed so long.' But certain regula baving been made on a valuation in King Williain's time

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