s. 91.

ments on es

ter upon any lands or grounds, whether inclosed or not, and to
yafue the same, and to measure and survey the same if they can-
not otherwise ascertain the annual value thereof.
Within a reasonable time after the surveyors and inspectors Commissioners
shall have had the examination of the estimates delivered by the to make assess
assessors, the said commissioners shall proceed to take the same timates not ob
uto consideration, and in case the surveyor or inspector shall jected to and
ot have objected thereto, and the said commissioners shall be made to their
atisfied that the said estimates have been made truly and satisfaction.
ithout fraud, the commissioners shall compute, or cause to be
mputed, the amount of the duty chargeable, according to the
hedules, and shall make assessments upon the respective oc-
piers of, or other persons being in the receipt of the profits of
ch properties, of the several sums so computed.
In case the surveyor or inspector shall have objected to such On objection
imates, and shall apply for a revision thereof, suggesting in taken, the co m
iting to the commissioners any error, mistake, or fraud, the
commissioners may according to the best of their judg- mates, and
ut, rectify such estimates, and make their assessments accord- make assess-
to such rectified estimates. 8. 93.

8.92.

. Appeal from the Assessments in respect to the Duties

chargeable on Landlords and Tenants.

missioners to

rectify esti

ments thereon.

be notified.

o soon as the assessments for any parish shall be made, the Amount of
missioners shall cause notice thereof, and of the day for assessments to
ing appeals therefrom, to be given in such manner as they
judge expedient; which notice may be given either by al-
g a copy of such assessment on the church door, or on any
public place in the parish, together with a note of the day.
peal, or by delivering such copy to the assessors of such
with such public notice, to be affixed as aforesaid, of the
of appeal, or by delivering to each party charged the
int of his assessment, together with a note of the day of ap-
and such notices shall be made and given at least fourteen
before the day of appeal so fixed. s. 94.

id if upon appeal any dispute shall arise touching the an- The value of
lands may be
value of any messuages, lands, tenements, or hereditaments, ascertained by
he commissioners shall deem it necessary that a valuation actual valua
of should be taken by any persons of skill, it shall be law-tion, by order
r them to direct the appellant to cause such valuation to of the commis-
de by any persons to be named by the said commissioners, sioners.
sts and charges whereof shall abide the final determination
said commissioners; and it shall be lawful for them to make
essment according to such valuation, and to require the
o be verified on the oath or affirmation of the persons mak-
e same; but in case the appellant shall not proceed with
tocause such valuation to be made, the said commissioners
roceed to an assessment, according to the best of their judg
but it shall be competent to the said commissioners,in evc-
I case where the valuation so made shall exceed the value
on the same messuages, lands, tenements or hereditaments
e appcllant, to direct the costs attending the same to be
Low IV.

SP

1

In case of dispute, a

valuation of all the land

in the parish may be taken.

In case of ap

peel, occupier shewing lease,

or if no lease, proving his

tale.

paid by him; but if they shall be of opinion that such costs have not been incurred through any default of the said appellant, they shall direct the same to be paid by the collectors of the parish, who on the certificate of two commissioners shall pay the same, to be allowed to such collectors in their accounts with the re ceiver general. s. 95.

Also if the dispute shall arise touching the valuation or relative value of several properties or all the properties throughout as parish, the commissioners may direct a survey and valuation to be taken of all the messuages. lands, tenements and hereditaments in such parish, and give such directions respecting the payment of the costs attending the same, either by the occupiers in proportion t their respective interests, or by the collector out of the monies in ba hands, or in such proportion by the occupiers and the said lector as shall appear to the commissioners just. s. 96.

If on such appeal, the occupier of any such premiss led under any demise at rack rent shall produce to the commissioners the lease or agreement in writing, or shall prove by any lawful evidence, to be produced on the part of such occupier in cas annual rent, there shall be no such lease or agreement in writing, the annual commissioners amount of the rent, it shall be lawful for the said commissioners, may reduce the in case such rent hath been fixed by agreement commencing within the period of seven years, and they shall be sat fied that such lease or agreement doth express the full consides ation for the demise, or that the rent bona fide paid hath beng duly shewn to them in evidence, and that such demise is wholly on consideration of such reserved rent, without any tention to conceal or diminish the annual value or other fa dulent intention whatever, to deduct from such assessment much as in their judgment will reduce the rate to a just ratej such rent. s. 97.

Where lands are assessed at less than the

value, the assessment may be rectified.

Penalty on in*pectors and

ing vexatious

surcharges.

And if it shall appear to the commissioners that any lands tenements shall have been assessed at an annual value less the actual rent, or if not let at less than the rent at which same might be let, the said commissioners may increase assessment, as well with respect to the rate on the prope as the rate on the occupation. s. 98.

If any inspector or surveyor shall wilfully make any false vexatious surcharge, or wilfully deliver to the commissioners surveyors mak- false and vexatious certificate of charge,such inspector or surv or shall forfeit to the party grieved not exceeding fifty pounds be recovered in any of the courts of record at Westminster, offences in England, and in the court of great sessions for fences in Wales, with full costs of suit: but nothing heat nor any suit by the party aggrieved, shall auect, impeach defeat any action or information brought against any surve or inspector in pursuance of the acts relating to the ass taxes, for any corrupt, vexations, or illegal practices in the ecution of his office; and the judge before whom such in for or surveyor shall have been convicted of such oần against this act by indorsement on the postea, or the court, fore whom such person shall be convicted, may mingate the nalty at their discretion. s. 99.

rri. Continuance of the Assessments in respect to the Du

ties chargeable on Landlords and Tenants,

The first assessment to be made after the fifth of April First assestone thousand eight hundred and six, of the said duties, shall ment under emain in force for two years, if this act shall so long continue, and (R.) to res Schedules (A.) ithout requiring returns from the parties charged therein for main in force le second year of such assessment, and without altering the for two years, imes of the parties charged, notwithstanding a change in the capation or interest of or in the premises charged; and e like sums shall be levied thereon for the second year as shall ve been levied thereon for the first year, and the assessment ill be subject to the like exemptions and allowances for the ond year as were granted for the first year; and the amount rged in such assessment shall be paid by four instalments in h year, on the days and times herein specified for payment ach instalments, subject nevertheless to be varied and altered he following cases: s. 100.

st, If any surveyor or inspector shall discover that any per- unless under hath been under-rated, or omitted to be charged for the rated; tyear, or hath obtained an exemption or allowance for the which ought not to be allowed for the second year, it shall awful for such surveyor or inspector to surcharge such as. nent for the second year provided that such surcharges be always made in the single duty, and no increase shall ade thereon above the rate hereby granted, unless the nissioners shall be of opinion that the assessment for the year was, in the particular surcharged, occasioned through Filful default or neglect of the party charged:

becoming chargeable;

, If any person not chargeable in the first year, shall be or fresh person chargeable in the second year, the assessor, surveyor, of ctor may require the like returns, -and to proceed to the ment of such person in like manner for the second year, the whole assessment had commenced in that year:

If any person shall find himself aggrieved by the conti- or upon appeal; e of such assessment for the second year, by occasion of ing over-rated therein, he may appeal from the same in rear, on delivering ten days' notice of such his intention to rveyor or inspector, and a true schedule of the annual vathe property charged on him for that year, in like manner might have appealed against the same assessment under the rcumstances for the first year; and no payment on such asnt for the first year shall be construed to preclude such 1; but for any vexations appeal without reasonable cause, missioners may award reasonable costs for the attendof the assessor, surveyor or inspector, to be added to the nent, and levied therewith for the use of such assessor, suror inspector, and which shall be paid to him in like man. any other payments under this act may be made to them:

. It shall be lawful for the collectors to levy the as- To be levied ou nt for the second year on the occupiers for the time the occupier, by the same rate which shall have been delivered to

r the first year, unless the commissioners shall revoke the

Commissioners duplicates to be made fur each year.

appointment of the said collectors, or shall alter the assess ments, and deliver to ther a new book for the second year:

5th, The duplicates of the commissioners shall be made for each year, and delivered to the receiver general, and at the tax crice, containing the like particulars for the second year as ú nerein required for the year of assessment, varying only the amounts therein to be specified, if the case shall require the same; and all powers in this act for recufying any assessment, or increasing or diminishing the duty according to circumstan ce:,or for levying the same, shall be in force for the second year. At the commencement of the third year, and so on at the commencement of the fifth and of every alternate year there made at the after during the continuance of this act, a like assessment she commencement be made in each parish, pursuing therein the directions så the of the third and act; which assessment so made shall continue in force fer tw

Lhe assess. ments to be

alternate

years.

No instalment

years. s. 101.

of such

But no instalment shall be levied for the second yea to be levied for assessment, which shall not be due within the meaning of this act, the second year before the period limited for the continuance of this act; but tha not due before assessment on which such instalment would have accrue the expiration shall from thenceforth cease. s. 102.

of the act.

xvii. How the Assessments are to be made in respet the Duty chargeable on Professions, Trades, or Vocatio.. Of profits All lists, declarations, and statements, containing chargeable,may amount of profits chargeable under this head, may be deliv be delivered scaled up, if superscribed with the name and abode of or pas of exercising the profession or carrying on trade, by the po by whom the same shall have been made, to the respective sons, and in manner herein directed. s. 118.

under seal.

Additional

All statements of the said profits and gains shall be laid ⚫ commissioners fore the additional commissioners in their respective district to consider the commissioners for general purposes acting as addi statements and commissioners, who shall appoint meetings within thei ments on such tricts for taking all statements to be delivered to them as are satisfac- consideration, within a reasonable time after the inspecte

make assess

tory.

surveyor shall have had the examination of such statements; 4 case the said additional commissioners shall be satished tha such statement hath been bond fide made, and so as to th the commissioners to charge the persons returning the same the full duties; and in case uo information shall be given a said commissioners of the insufficiency thereof, or na din. shall be made thereto by the inspector or surroper, tonCommissioners shall direct "an assessment to be mane es duties. s. 119.

But where the survey or or inspector shall apprehenú Where the Surtermination made by the commissioners to be contrary ta veyor is dissathed with an act, and shall then declare Jimself dissatisfied with such pssessment, be mination, it shall be lawful for such survey or or inspecti he may require the said commissiques to stite specially an the case upon which the question arose, together with the we mination, which case the commissioners are to state atual and to cause the same to be by him transmitted to deco

They state a

sioners for general purposes for the district; who are to return an answer to the case transmitted, with their opinion thereon subscribed thereto; according to which the assessment shall be altered or confirmed. s. 120.

ment, or no

And in every instance in which any person shall have made When no state. default in the delivery of any statement, such person not having sufficient statebeen otherwise charged to the said duties, or if the additional ment, is recommissioners shall not be satisfied with the statement deli- turne d,the additional com

rered, or any objection shall be made thereto by the inspector missioners to r surveyor (in writing setting forth the cause), or the addi- make an assessional commissioners shall have received any information of the ment according sufficiency of any statement, the said add Zonal commissioners to the best of hall make an assessment on such person in such sum as accord their judg ig to the best of their judgment ought to be charged, subject an appeal, according to the directions hereinafter contained. 121.

ment.

Additional commissio,ers may refer statemnts to Colla

the act.

Whenever the additional commissioners shall think it proper refer any statement to the commissioners for general parmes, without making any assessment thereon, it shall be lawI for them so to do, on delivering to them the case in writing missioners for lative to such statement, with any matter in question between the purposes of en, either as to law or fact, and the commissioners for gene. (purposes shall proceed to enquire into the merits, in likemanras in case the said additional commissioners had made an essment, and the party charged had appealed. s. 122. The inspector or surveyor, being sworn as aforesaid, may at Inspector and seasonable times inspect any assessment made as last afore- surveyor may 1, before the delivery thereof to the commissioners for gene- ments, and purposes; and in case he shall discover any error in them, erroneous asshall certify the same to the additional commissioners by sessments muy n the same assessment shall have been made, and they, upon beamer ded on icient cause shewn, shall amend the same as the case shall fire. s. 123.

examine assess

their certifi

cute.

Surveyor to

ind in every case where the surveyor or inspector shall obto the amount of the duty charged by any assessment by state his obitional commissioners, he shall state such objection to the jections to asitional commissioners of the district, in writing, as before sessments in writing, and oted, who shall thereupon certify the same to the commis- to give notice ers for general purposes, together with the reasons for to the party. ting such assessments, and any information they shall have ined respecting the same; and the surveyor or inspector I also give such notice thereof to the party assessed, as he . quired to do by the acts relating to the assessed taxes, ases of surcharge, in order that the party may be at liberty ppear before the commissioners for general purposes, in ort of such assessment. s. 124.

be additional commissioners shall cause certificates of assess- Additional ts to be made out from time to time as the same shall be commissioners pleted, distinguishing the ward, parish, or place within to deliver cerr districts, for which each assessment shall be made, which tificates of aɔI contain the names and surnames of the parties charged, the sums which they ought to pay, and shall cause such ticates to be entered in books, according to the forms

sessments.