When persons renove with. ou pay the duties, the commision is t cerify the same to th comuners the one objected to was, it must be binding on the parties: and then the warrant of distress, though it included them all, was properly issu d. The consequence of which is, that the rle for a new trial must be discharged, and the non-suit stand -Rele discharged. 7 Term Rep. 367. Where persons quit their dwelling houses or places of resi dence, without first paying the duties, the commissioners within such parish or place where such duties are charged upon and unpard by the persons so removing, shall sign and cause to be transmitted a certificate thereof to the commissioners acting within the parish where the persons making such default stal happen to reside, which commissioners are to raise and loy the said duties, and cause the monies so levied to be paid to the where they ar- collector of the parish from whence the said persons did ro ty can be frunt', Love. 43 Geo. 3. c. 99. s. 35. who are to Caus the of the pace an not to be levied If any person rated and assessed shall remove out of th limits of the collectors, without first paying all the dis charged upon him, and which shall then be due, or withd And such per- leaving sufficient goods and chattels where on the said de subject to a pe- may be raised and levied, such person shall forfeit over: Daily of 201. above the duties left unpaid, twenty pounds. 43 Geo. 3. c. 19. Sons are also No goods to be taken b virtac exc pt at the suit of the Jandlord for 8. 51. No goods or chattels belonging to any person assessed be liable to be taken by virtue of any execution or of any process, process, warrant, or authority, or by virtue of any ment, on any account or pretence whatever, except at th suit of the landlord for rent,' unless the party shall, befo 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 out payment of the whole of the duties, together with the cost tending such distress and sale. 43 Geo. 3. e. 99, s. 37. Where any person chargeable with the dutics shall be twenty-one, or where any person so chargeable shall de pay for ndants, parents and guardians of such infants, upon default of and executors ment by such infants; and the executors and administrat andremmastra- the persons so dying, shall be charged with the pay Parents and guardians to0 toas for per Sons decees d and if such parents or guardians, or such executors ministrators, shall neglect or refuse to pay, it shall be las procced against them in like manuer as against other per making default of payment: aud all parents and gear shall be allowed all sums paid for such infants, in their counts, and all executors and administrators shall be a to deduct such payment out of the assets of the person 43 Geo. 3. c. 161. s. 54. for the duties Occupier, 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 the landlord or owner of any dwelling houses let in different on windows 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 parish, or shail not have sufficient cases, be de goods in such parish whercon the duties may be levied, and manded of the 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, by distress and sale, as if the duties were charged on such tennts and occupiers; and such tenants and occupiers are to pay ach sums, and to deduct out of the rent such payments as he landlords and owners have been charged with; and the d landlords and owners are to allow such payments upon eceipt of the residue of the rent, and every tenant and occuer shall be acquitted of so much as the assessments shall mount unto. 43 Geo. 3. c. 161. s. 55. No letters pa tent to exempt any one from No letters patent granted by the king, or any of his proge As exemptions may also be claimed, in some instances, from the case alluded to, it has been decided, that an act of ameat, exempting the owners of certain lands embanked i the river Thames from all taxes and assessments whatsoedoes not exempt the occupiers of houses built on such lands fthe 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 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 sed and embanked in pursuance of the act 7 Geo. 3. c. 37, caled, An act for completing the bridge across the river Aumes, &c.' and was erected on the said ground after the ing of the embankment. The plaintiff was not for some years are, nor 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 commissioners, 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 taxes. The tion was, whether the plaintiff was exempt by the said act of the! 7 Geo. 3. c. 37, from the assessments for which the distress was Inade. ques The act in question, which was passed for the purpose completing Blackfriar's bridge; after reciting that it would tend to remove inconveniences, if the soil of the river Thames be tween certain limits (including the premises in question) we embanked, the expence of which was estimated at a large sum enabled the corporation of London, upon their petition, to bank the same; with a proviso that the owners of the groun abutting on the north side of the river might inclose and bank the same at their own expence; and it was thereby ther enacted, that the ground and soil of the said rivers be inclosed and embanked, &c. should vest and the same ve ⚫ thereby vested in theowners or proprietors of such adjoini ground, according to their respective estates, free from taxes and assessments whatsoever." It was contended for the plaintiff, under the authority de cases, viz. Williams v. Pritchard, 4 Ter. Rep. p. 2, dington v. Borman, lb. p. 4: where it was decided that same premises were not subject to land tax; that the word the exemption, in 7 Geo. 3. c. 37, were extensive enough include every species of taxation. BUT BY THE COURT.-When the act passed, certain impr ments of the property on the banks of the Thames were in and, in order to encourage the scheme, the lands to be imp were to be exempted from certain local taxes; of this nature the land tax. This act was passed in the seventh year of the pr reign; and the others, under which the plaintiff was asses 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 cash 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 plaintiff in this but, on the best consideration, we approve of that dec and think that there must be judgment against this plai Though the land tax act was, at the time of that decision 'form only, an annual act, it has been considered in substan a permanent act; for if each land tax act had been treated separate act of parliament standing by itself, the gross in 'lity of that tax that now obtains in different parts of the e try would not have prevailed so long. But certain regulat baving been made on a valuation in king William's time," proportion has always been paid in the several districts since the arrears to In England, Wales, or Berwick-uponT-weed, the ward, Parishes to be parish, or place in which any assessment shall be made, shall be answerable for answerable for the amount of the duties chargeable in such place, the duties, and and for the duties being duly demanded of the persons charged, be re-assessed. within ten days after the same are payable, by the collectors; and also for such collectors, their executors or administrators, duly paying the sums received to the receiver general, according to the acts; and every arrear of the duties arising from the default as aforesaid, or by the failure of any collector, shall be re-assessed upon such place, as soon after such default shall be discovered as conveniently can be done, and shall be charged on the amount of the assessment made for the same duties in the year commencing from the fifth of April preceding the time of making such re-assessment, by duly apportioning the amount of such arrear amongst the several persons assessed in that year to the same duties, according to each person's assessment, as nearly as the case will admit, and by the like rules by which the origi nal assessment was made, to be levied, in such manner as any assessment may by this act. 43 Geo. 3. c. 161. s. 56. All monies of the duties to be assessed, shall, at such times as Collectors to shall be appointed for the payment thereof, be paid by the pay the duties collectors unto the receiver general for the time being, or the over to the re ceiver general, deputy of such receiver general, appointed under his hand and or his deputies. seal. 43 Geo. 3. c. 99. s. 48. And the said receiver general is to give notice of every depu. Of which dety of such receiver general so appointed under his hand and puties the receiver general seal, unto the commissioners within their districts, within twenty is to give notice days after their first meeting yearly, and so from time to time to the commiswithin twenty days after every death or removal of any deputy, sioners. 43 Geo. 3. c. 99. s. 48. The collectors shall pay over the whole of the sums by them Within what received in manner following, viz. in England, Wales, and time the money Berwick-upon-Tweed, the saine shall be paid quarterly unto must be paid the receivers general, or their deputies, within twenty days * Which is the case under the new act of 43 Geo, 3. over. Receivers re after the days appointed for the payment thereof, at such places as shall be appointed by such receivers general. 43 Geo. 3. c. 161. s. 81. . And the said receiver general, his deputy or deputies, shall give receipts gratis to the said collectors for all monies by them received; and the receipts of such receiver general, or his depo. ties, shall be a discharge unto every such collector. 43 Geo. 3. c. 99. s. 48. The receivers general, or their deputies, are to call upou and nerai to hasten hasten the collectors to make payments; and in default, to cause the same to be levied by warrant, under the hands and seals of two commissioners, by distress and sale upon their goods and chattels. 43 Geo. 3. c. 99. s. 49. collectors. Collectors not But the collectors, for payment unto the receiver general, to travel more or his deputy, shall not be obliged to travel above ten miles than ten miles. from their habitations. 43 Geo. 3. c. 99. s. 50. the collectors before them Commissioners, At the end of every quarter of a year appointed for the par quarterly, or ment of the sums assessed, or within one calendar month theretwice in a year after, but twice at least, on or before the first of November and at least, to call first of May in every year, the commissioners are to call before them the collectors, and to examine them upon oath or affirma and examine tion, and assure themselves of the sums collected, and to make them, as to the such order therein for the payment of the same to the receiver sums collected general, as they shall judge necessary; and also to assure themand paid to the receiver geneselves of the sums in arrear, and the causes thereof; and also, ral; also as to upon such oath or affirmation, to examine the said collectors the amount of touching the due payment over of any sum collected in any prearrears, and ceding part of the same year, and make such order as aforecause thereof; said. 43 Geo. 3. c. 99. s. 39. also the collec mer car. And the commissioners are in every year to call before them tors of any for- the collectors appointed in each parish, ward, or place, in any former year, where any sums shall be in arrear, and to examine the said collectors, on oath or affirmation, and to assure them. selves of the sums collected, and of the sums in arrear, and also the sums paid over to the receiver general, and of the sums remaining in the hands of the collectors: and to make such order as they judge necessary to prevent any failure in the payment, in any part of the assessment, and so from time to time, as long as any of the arrears of the duties shall be in arrear. 43 Geo. 3. c. 99. s.39. Collectors negiccting their 2.oners may appoint oners. And the receivers general, inspectors, and surveyors, shall, when required, be assisting to such commissioners in their enquiry. 43 Geo. 3, c. 99. s. 39. If any wilful delay or failure shall happen, in demanding, receiving, recovering, or paying over any of the duties asses. duty, contes- sed, through the default or neglect of any collector, such com. missioners may revoke the appointment of such collector in de fault, or neglecting, and by indorsement on the same precept of appointment, or otherwise, appoint collectors in their stead for the remainder of the year; and it shall be lawful for such commissioners, whenever necessary, to revoke such last appointment, and to appoint collectors in like manner, from tim |