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proportion has always been paid in the several districts since that time, on the ground that the land tax, though renewed annually, was considered as a perpetual tax : and indeed now it is, in fact, become such. In deciding that case, therefore, "we were guided by the intention of the legislature, who did

not mean to exempt the owners of the land in question from the "land tax of one year only, but from the land tax in subse

quent years. Then, if that decision does not affect this case, it seems perfectly clear that the plaintiff is liable to pay the taxes in question. The last clause in the statute 38 Gen. 3. 40 is decisive : that no other or further exemption shall be al. lowed than such as are contained and expressly provided for by that act, notwithstanding any former statute to the contrary.*'

In England, Wales, or Berwick-upon T-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 sueh place, the duties, and and for the duties being duly demanded of the persons charged,

the arrears to

des or the person. Hangou, be re-assessed, ithin ten days after the saine are payable, by the collectors; and also for such collectors, their executors or administrators, duly paying the sums received to the receiver general, according

the acts, and every arrear of the duties arising from the de. alt as aforesaid, or by the failure of any collector, shall be -assessed upon such place, as soon after such default shall be scovered as conveniently can be done, and shall be charged on e amount of the assessment made for the same duties in the ar commencing from the fifth of April preceding the time of laking such re-assessment, by duly apportioning the amount such arrear amongst the several persons assessed in that year to same duties, according to each person's assessment, as nearly the case will admit, and by the like rules by which the origiassessment was made, to be levied, in such manner as any essment 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

be appointed for the payment thereof, be paid by the pay the duties tectors unto the receiver general for the time being, or the over to the re

ceiver general, puty of such receiver general, appointed under his hand and Services 1.43 Geo. 3. c. 99. s. 48. And the said receiver general is to give notice of every depu. Of which deof such receiver general so appointed under his hand and puties the re

ant ceiver general Junto the commissioners within their districts, within twenty in

is to give notice s after their first meeting yearly, and so from time to time to the commishin twenty days after every death or removal of any deputy. sioners. Geo. 3. c. 99. S. 48.3 The collectors shall pay over the whole of the sums by them within what cived in manner following, viz. in England, Wales, and tim. the money rick-upon-Tweed, the saine shall be paid quarterly unto list be paid receivers general, or their deputies, within twenty days

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over,

after the days appointed for the payment thereof, at such places as shall be appointed by such receivers general. 43 Geo. 3. C. 161. 4.8.

And the said receiver general, his deputy or deputies, shall give receipts gratis to the said collectors for all monies by then received ; and the recepts of such receiver general, or bis depu. ties, shall be a discharge unto every such collector. 43 Gco.

c. 99. 8. 48. Receivsrs ge

The receivers general, or their deputies. are to call opou and heroi e busten hasten the collectors to make payments: and in default, to cause collectors. 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 (ico. 3. c. 99. 8. 49. 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 mid than ten miles. from their habitations. 43 Geo. 3. c. 99. s. 50. Commissioners. At the end of every quarter of a year appointed for the pays quarterly, or ment of the sums assessed, or witbin one calendar month there twice in a year after, but twice at least, on or before the first of November at least, li call first of May in every year, the commissioners are to call bidor the collectors before them

10 them the collectors, and to examine them upon oath or afir

the 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 recente, sums collected general, as they shall judge necessary; and also to assure të and paid to the receiver gene

selves of the sums in arrear, and the causes thereof; and the ral; als as to upon such oath or affirmation, to examine the said colleaia the amount of touching the due payment over of any sum collected in any pis arrears, and coding part of the same year, and make such order as ator cause the

reol said. 43 Geo. 3. C. 99. s. 39. also the collec. And the commissioners are in every year to call before the tors of any for- the collectors appointed in each parish, ward, or place, in Wer year. former year, where any sums shall be in arrear, and to examin

the said collectors, on oath or afirmation, and to assure the selves of the sums collected, and of the sums in arrear, and also sums paid over to the receiver general, and of the sums remaitza in the hands of the collectors; and to make such order as judge necessary to prevent any failure in the payment, in a part of the assessment, and so from time to time, as long as any thcarrears of the daties shall be in arrear. 43 Geo. 3. c. 99.8.5

And the receivers general, inspectors, and surveyors, she when required, be assisting to such commissioners in their

quiry. 43 Geo. 3, c. 99. s. 39. Collectors neg- If any wilful delay or failare shall happen, in demandia ļoting their receiving, recovering, or paying over any of the duties as doly, C

missed, through the default or neglect of any collector, such con .Uhers may pain tiers.missioners may revoke the appo

srs missioners may revoke the appointment of such collector in

fault, or irglicting, and by indorsement on the same pre
of appointment, or otherwise, appoint collectors in their
for the remainder of the year; and it shall be lawfal for ser
commissioners, whenever necessary, to reroke such lastar
Jointinent, and to appoint collectors in like manner, from

to time, and as often as any such collectors shall be guilty of
default or neglect, provided security be taken, if reqnired, as
in the case of an original appointment, and provided the like
security be taken on every such new appointment as shall have .
been required to be taken on the appointment of collectors,
at the commencement of any year. 43 Geo. 3. C. 99.
$. 40. .

And such collectors, so in default, shall on the demand of Collectors disnich commissioners, deliver up to the collectors newly appoint- missed, to delied, all such certificates of assessments, which they were charg.

r to the new

collector the d to collect, and all accounts of receipts and vouchers of pay.

paye certificates of pent; and also shall pay to the receiver general, all sums then assessments, o their hands, at such time as such commissioners shall appoint; &c. or in hd if any person, after such removal, shall resuse or neglect default to for

fcit 501. I do any matter or thing required by this act, such person" all forfeit fifty pounds, to be charged in any assessment for ich parish, and recovered as such assessment may be recoverIn and shall also remain liable to such other forfeitures ad disabilities, that 'may be incurred by this act, for detaing the monies in his hands, after demand. 43 Geo. 3. c. 99.

Many collector duly summoned, shall refuse to attend such co

rs reumissioners, or shall not answer all such lawful questions as fusing to attend Al be demanded of him, or shall refuse or neglect to produce commissioners I certificates of assessments, accounts, or vouchers of such with their as

sessments, &c. cipts or payments, or shall not obey the order of such com

to forfeit 501. sioners, such collector shall forfeit fifty pounds. to be Tged upon him in any assessment, as aíoresaid, and to be brered as such assessment may, over and above any forfeiFor disability for detaiping monies in his hands. 43 Gco.3. 9... 41. Ind whenever any money shall be detained in the hands i monies in my collector, or any penalty imposed on any collector the hands of I remain unpaid, and the same cannot be recovered by the collectors, or trant of the commissioners, or the commissioners shall neg. per

105 them, cannot Ito issue such warrant, then such part as cannot be recover- be recovered, which shall have arisen from the duties, shall be recoverable the aipount

debt upon record, to the king, with costs; and such part shall be reca. Ich shell arise from any penalty, may be recovered by action,

1, Jebt upon reinformativo, with full costs; and the sum recovered shall cord. paul to the receiver gencral, in aid of the parish. 41 Geo. 3. 9. $. 41. bao, the collectors, when required by the church wardens Also.

collectors overseers or guardians of the poor, or two of them, or the when required CL vestry, or one of them, shall deliver an account in writ. by the churchof the sums received, and of the sums in arrear, and of the wardens, &c.

to deliver a s remaining in their hands, and also of the sums paid to the

ne statement of eiver general ; and if any collector shall refuse or neglect, their account, hin fourteen days after such demand, he shall forfeit to the on penalty of of the poor, twenty pound:. 43 Geo. 3. c. 99. S. 42. 201. Taay collector shall neglect or refuse to demand payment

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answerable.

.. the persons chargeable, or to leave a demand in writing at

their last places of abode, or on the premises charged, and ** within the time herein limited;' or in case of default of pay. hement upon demand, shall neglect or refuse to execute the warw bers, rant or precept of the commissioners for recovering the same, 2 of within two calendar months after the duties are payable, it

**S h shall not be lawful for such collector to insert in the schedule Sve the exche. to be by the receiver general returned into the exchequer, the quer, but the name of such person'as having made default of payment, but prarish must be the parish shall be answerable for the same, in the manner

directed by any acts for granting the said duties*. 42 Geo. 8.

c. 99. 8, 43. And collectors And no collector shall be allowed to insert in any schedule not to insert in the name of any person to be returned into the exchequer, u any schedule to not be

not having paid the duties, unless such collector shall make oath, be returned in-4 to the exchc="or, being one of the Quakers, make and subscribe a solema quer, any per-affirmation before two commissioners, son as a defaul. That the sum for which such person is so returned in de ter,

inless upon fault, is due and wholly unpaid, either to such collector or oath as to cer-, taip particulars.' any other person or persons for such collector, to the best

his knowledge and belief ; and that such person became ing (rent or bankrupt, before the day on which the duties becze

payable, and had not goods and chattels sufficient whereon! raise and levy such duties within the parish, ward, or pas

for which such collector shall have been appointed at 6 time since such duties became payable; or that such person moved from the parish, ward, or place, for which so

collector shall have been appointed, before the day on 6 such duties became payable, without leaving therein suffo (goods and chattels whereon such duties then payable at be raised and levied, and that there were not, nor area

goods and chattels of any person or persons liable to the (ment of such duties, in arrear, or any part thereof, wher " the same or any part thereof, could, or might be, raistu 6 levied.'

Which oath or affirmation shall be indorsed on such se

dule. 43 Geo. 3, c. 99. 8. 41., Collectors to The collectors shall make a return, fairly written snake a return nan

return paper, under their hands,'to such commissioners, containing upon oath, of

names, surnames, and places of abode, of every person persons from west whom the du-in their collections, from whom suck collectors shall not ties cannot be been able to collect such duties, and which shall have collected. verified on the oath of such collector, and the partice

reason for returning each defaulter, and the sums charged ap such person, and such commissioners, after examination the of, on the oaths or affirmations as aforesaid, of the collecte shall ascertain the sums which shall have been dischar

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rom assessment, for any cause thcrein specially allowed... 13 Geo. 3. c. 99. S. 45.

And the commissioners shall also make out their schedules, and the comontaining the sums discharged, and the sums which each de. missioners are uulter ought to be charged, and the sums which by the col- also to make ctors' neglect, shall not have been collected, and which ought schedules, and

out certain be re-assessed on the parish, and shall cause the said delivertie saiue articulars to be inserted in a schedule, fairly written on to the receiver aschment, under the hands and seals of such commissioners, general, to U3

returned into r two of them, containing the names and surnames of the coline ctors, and the same to be delivered to the receiver general that process

be returned by him into the exchequer ; whereupon every may issue. erson so making default, and each parish or place so in fault, may be charged by process of the court, according the course thereof. 43 Geo. 3. c. 99. S. 45. And in default of such schedule, the receiver general is to In default of turn every such parish or place insuper, in all sums not such schedule, lid and contained in the duplicate of assessment, to him de- returned insure

the parishi to be ered ; and all such sums so returned, shall be reassessed on per, and the ich parish ; and the proper officers are to take care that pro- parish re-asa s be issued, and made effectual, so that all sums in arrear sessed. recovered, and paid into the exchequer. 43 Geo. 3. c. 99. 45. And if any such collector shall neglect, or refuse to make Penalty on colth return in manner before directed, such collector shall lector not make Heit one hundred pounds. 43 Geo. 3. c. 99. &. 45. ing such returils Every collector shall have three pence in the pound for Collector's lat money he shall pay to the receiver general, within the time puundage. lited. 43 Geo. 3. c. 161. s. 79. No collector shall collect by any rate or book, other Collectors gain such as shall be signed and allowed by such commissiirs, or two of them; and in case any collector shall col-tering ihe rate.

false book, ala t by any other rate or book, or shall receive such dutics or not płying many person not charged therewith, or shall collect from the whole ino1 person, more money than is actually charged in such "ey collected. , and not pay the whole money by him collected, or fraudu. tly alter any such rate or book, after signed and allowed such commissioners, such collector shall forfeit one hundred Inds. 43 Geo. 3. c. 99. s. 51. fany collector shall neglect or refuse to pay any sums Collectors recived, and shall detain, and not pay the same at such tu ina lo pay es as by this act is directed-or shall have refused to give the bus re

ceived. punt to the commissioners of the sums collected ;-the com, Bisners are empowered to imprison the person, and seizo

secure the estate, as well freehold as copyhold, and all er estate, both rcal and personal of such collector, ' or leh shall descend or come into the hands or possession of heirs, executors, or administrators, wheresoever the same

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