Qualification in
Wales.

his Majesty by a Land-Tax to be raised in Great Britain, for the Service of 1. The Act rethe Year, 1798 as relates to the Qualification of Commissioners' provided lating to Maalways, that in respect of the cities, liberties, and places hereinafter men- nagement of tioned, the commissioners acting within the same for the duties before men- Commissioners. tioned shall be qualified as by this act is directed: provided also, that no 43 Geo. 3, c. 99. qualification shall be required for any commissioner acting for the said duties Lefore mentioned in any other county in Wales than is required for the commissioners acting in the counties of Wales mentioned in the said last-recited act: provided also, that no person shall presume to act as such commissioner without taking the oaths herein mentioned; and if any person shall, from Penalty on comand after the time appointed for the commencement of the regulations of the missioners acting said acts before mentioned, or any of them, presume to act as such commis- without oath or sioner, without having taken the oaths hereby prescribed in the manner qualification, 2001. required by this act, or without being qualified as before mentioned, he shall

forfeit the sum of 2001."

Sect. 5. "That no person shall be capable of acting as a commissioner in Commissioners the execution of any act or acts before mentioned, unless he shall have first shall take oaths aken the oaths appointed by the act 1 Geo. I. c. 13."

under 1 Geo. 1,

Commissioners, before acting,

office.

Sect. 6. "That every such commissioner, before he shall execute the office c. 13. of such commissioner, except in administering the oath hereinafter menioned to any other of the said commissioners, shall take, and is hereby shall take the equired to take, the oath expressed in the schedule (marked A.) to this act oath in schedule nexed, which oath any one of the persons so appointed as commissioners (A); (a) hereby authorized to administer, although the said person administering which shall be he same hath not himself previously taken the said oath, and which oath so subscribed, and aken shall be subscribed by the party taking the same, and the names of all sent to the taxhe persons so subscribing shall forthwith be transmitted to the office of the ommissioners for the affairs of taxes at Somerset House, in the county of fiddlesex, by the clerks of the commissioners respectively, wherever such ath shall be administered: provided always, that where any one or more Commissioners the persons so appointed commissioners acting for any district, shall have having taken the ualified himself or themselves to act, by taking the oaths mentioned in this oaths, shall adet, and such one or more of them shall be present at any meeting of such minister it to the ommissioners in the same district, then, and in such case, the said oath hall not be administered to any other commissioner in the same district but y a commissioner or commissioners present at such meeting, who shall have reviously taken the said oath."

others.

minster, &c.,

50002.

Sect. 7. "That no person shall be capable of acting as such commissioner Qualification of sithin the city of London, and liberty of St. Martin-le-Grand, nor within commissioners in he city and liberty of Westminster, nor in or for any other parish or place, London, Westny part whereof shall be situate within the bills of mortality, or the parishes f Saint Mary-le-bone, or Saint Pancras, in the county of Middlesex, unless uch person shall be possessed of lands, tenements, or personal estate, or of oth together, to the amount or value of 5000l. at least, after the payment of Il his debts, anything herein contained to the contrary notwithstanding; which qualification they shall swear to previous to their acting as aforesaid, ecording to the form following; that is to say,

1, A. B, do swear [or, affirm, as the case may require], that truly and bonâ Oath. We I have such an estate, consisting of [specifying the same], of the clear value f 50001. over and above what will satisfy and discharge all my debts. So help ne God."

Nor unless he shall be an inhabitant of the district for which he shall act as Commissioners I commissioner; and if any person shall presume to act as a commissioner must be inhabitn the execution of this act, or any of the powers herein contained, within ants of the district. the city of London and liberty of Saint Martin-le-Grand, or within the city and liberty of Westminster, or in or for any parish or place, any part whereof ball be situate within any other part of the bills of mortality, or in or for

(a) But now a declaration is substituted

sec, ante, title

"Oath," and title
See forms, post.

for an oath, by 5 & 6 Wil. IV. c. 62; and "Beclaration." VOL. V.

30

1. The Act re- the parish of Saint Mary-le-Bone, or Saint Pancras, before he shall have lating to Ma- taken such oath as herein is directed, or without being qualified as herein is nagement of required, or without being an inhabitant in the same district for which be Commissioners, shall act as a commissioner, he shall forfeit for every such offence the sum of 2004.; which oath shall be subscribed by the party taking the same, and their names transmitted to the office for taxes."

43 Geo. 3, c. 99.

Penalty on acting
without being
qualified, &c.
2001.

Commissioners
interested shall

controversies.

Penalty 50%.

Sect. 8. "That in case of any controversy arising between such commis sioners, in any matter or thing touching the execution of any act befor mentioned, in which any commissioner or commissioners shall be interested in his or their own right, or concerned in the controversy in the right of any person for whom they shall act as steward, agent, attorney, or solicitor, the have no voice in commissioner or commissioners so interested or concerned shall have no veier, but shall withdraw during the debate of such controversy, until it shall have been determined by the rest of the commissioners, on pain that every on missioner who shall so act in any matter or thing in which he or they is are interested or concerned as aforesaid shall forfeit and pay the sum of 50%" Sect. 34. "That nothing herein contained shall be construed to restram the said commissioners, or any of them, from acting as commissioners in any part of the county part of the county, riding, division, or place, for which they are appointed; and that all warrants and precepts of the said commissioners shall and may be executed by the respective persons to whom the same are directed, ir any part of the same county, riding, division, or place, for which they ar appointed."

Commissioner

may act for any

for which he is

appointed. Warrants of ser

vice may be exe. cuted in any part

of a county, riding, &c.

Benchers may act as commissioners for the inns of court; and offi

By 45 Geo. III. c. 5, s. 1," That the said acts shall not be construel ta restrain any bencher of any of the inns of court from acting as such co missioner for such inn of court, and the inns belonging thereto, whether of law or equity; nor any of the officers who, by virtue of their offices, bave heretofore acted in the execution of the land-tax act, from acting as such cers acting in the commissioner in the liberty of the palaces of Whitehall and Saint James's; and no other qualification shall be required of any such bencher or offert aforesaid than the possession of such places or offices respectively, and b for Whitehall and respectively shall and may act therein, although they shall not be resident within the district for which they shall act."

execution of the

land-tax may act

as commissioners

St. James's.

Persons appointed

commissioners for

St. Clements

Danes, &c., may

act as such for any
division within
the same.

Two of the commissioners for

bills, and do any other acts required of the said commissioners.

Sect. 2. "That persons residing in either of the parishes of Saint Clemer Danes, Saint Mary-le-Strand, or Saint John the Baptist, in the liberty of the Savoy, parts thereof being situate in the county of Middlesex, and other parts in the city and liberty of Westminster, being specially named and appointed commissioners for the said county of Middlesex, or for the sal city and liberty of Westminster, and being duly qualified as directed by M said first mentioned act, may act as such commissioners for any or all of divisions or districts within the said parishes, or any of them; anything the said first mentioned act contained to the contrary notwithstanding."

By 1 & 2 Wil. IV. c. 18, s. 6," That all bills or securities drawn f on account of the taxes, rates, and duties aforesaid, or any of them, payable taxes may indorse to the order of the commissioners for the affairs of taxes, and remitted et remittances by to the said commissioners or to their office, or to the said receiver-genera} the London district, shall and may be indorsed by any two of such comm sioners; and all other acts, matters, and things whatsoever by this act, or any act in force relating to the said taxes, rates, and duties, or any of the which the commissioners for the affairs of taxes are authorized or required do, execute, or perform, shall and may be done, executed, and performed any two of such commissioners, any act or acts of parliament, law, usage. custom to the contrary thereof notwithstanding."

First meeting of commissioners

shall be annually on or before April 10.

2. MEETINGS OF COMMISSIONERS, APPOINTMENT OF Clerks and ASSESSORS, AND their Powers and Duties.

By 43 Geo. III. c. 99, s. 9, “That such commissioners as shall be du qualified to act in the execution of the acts before mentioned, in order to speedy execution thereof, shall, in the respective hundreds, laths, wapentak

43 Geo. 3, c. 99.

Two commissioners sufficient to act.

and at a special

rapes, wards, or other districts, cities, boroughs, cinque-ports, towns, and 1. The Act replaces, in the several counties, ridings, and divisions, for which they are or lating to Mashall be appointed to be commissioners, meet together yearly and every year, nagement of at the most usual or common place of meeting within such districts, cities, Commissioners. boroughs, cinque-ports, towns, and places respectively, on or before the 10th day of April yearly (a); and any two or more of them shall hold such meeting or any other meeting of commissioners authorized by this act, or the acts before mentioned, and shall be competent to do any act, matter, or thing thereby required to be done by such commissioners; and such commissioners, Election of clerk or so many of them as shall be present at the first meeting to be holden in and assistants ; every year, or the major part of them, having qualified themselves by taking or having taken the oaths in manner herein directed, shall elect one fit and sufficient person to be their clerk, and one other fit and sufficient person, if the said commissioners shall deem it necessary, to be his assistant, for all the assessments to be made of the several duties with which the said commissioners shall be charged within their respective limits, for one year, and which To remain for one person so elected shall, by virtue of such election, be the sole clerk to such year, removable commissioners for all the said assessments to be made by them for such year, only for just cause, and which clerk shall not be removable from his said office during the year meeting. for which he shall be appointed as aforesaid, except for just cause, and at a meeting of the commissioners for that purpose duly summoned by notice in writing, signed by two or more of such commissioners, and left at the usual place of abode of each and every of the commissioners who shall have qualified as aforesaid, in and for such district, city, borough, cinque-port, town, or place, and by the major part of the commissioners present at such meeting; and such commissioners shall also, at such their first meeting, direct Commissioners their several and joint precept or precepts to such inhabitants of each parish, shall issue preward, or place, and such number of them as they in their discretion shall cepts, and at the think most convenient, to be presenters and assessors for such parish, ward, or place, requiring them to appear before the commissioners at such place and appoint and inat such time, not exceeding ten days after the date of their precepts, as they and see 48 Geo. 3 shall appoint; and at such their appearances the commissioners, or so many c. 141, s. 1. of them as shall meet at such their second meeting, shall appoint such of the said inhabitants as they shall think proper to be the assessors for such parish or place of the several duties with which the said commissioners shall be charged as aforesaid, for one year; and at the same time shall openly read, or cause to be read unto them, the several duties for which they are to be appointed assessors, and openly declare the effect of their charge unto them, and how and in what manner they ought and should make their certificate and assessments of the said several duties; and shall then and there appoint Assessors shall another day, within the time hereinafter limited, for the said persons to appear bring in assessbefore the said commissioners, and bring in their certificates of assessments ments on oath; of the said several duties in writing under their hands, which shall be verified and shall charge upon their oaths or solemn affirmations, and not otherwise, which said asses- (penalty 201. to sors are hereby strictly enjoined and required, with all care and diligence, to 51.), and return charge and assess themselves, and all other persons chargeable with the said names of persons duties, so given to them in charge, and to make their assessments according to be collectors. to the provisions of the laws then in force, upon pain of forfeiture of any sum not exceeding 201., nor less than 54; and at the time and place so as aforesaid prefixed for their appearance, such assessors shall return the names of two or more able and sufficient persons, within the bounds or limits of those parishes or places for which they shall be assessors respectively, to the said commissioners, to be by them appointed collectors of the several duties to be raised and assessed by them as such commissioners."

And see sect. 17, post, 935; and sect. 32, post, 939.

second meeting

struct assessors ;

all persons liable

Sect. 10. "That every person to be appointed such assessor, shall, before Assessors shall he shall take upon him the execution of the said employment, take the oaths take oaths, &c., mentioned and required to be taken by an act, made in the parliament held under 1 W. & M.

(a) Sed vide 48 Geo. III. c. 141. No. 1, Rule 1, post.

sess. 1, c. 8, or c. 18.

1. The Act re lating to Management of Commissioners 43 Geo. 3, c. 9.

But now only a declaration, 1 & 2 W. 4, c. 62; see ante, title Oath.

Sie in act. Commissioners may administer

oaths under this act.

Before acting, as

sessors shall also take oath in schedule (B.)

But a declaration is now substituted

for an oath, 5 & 6
W. 4, c. 62, see title

Oath.
Penalty, 501.

Assessors shall an

nually deliver

before June 5.

Commissioners

sessment, and three duplicates

thereof, and deliver one to the assessors, with

in the first year of the reign of King William and Queen Mary, intituled, An Act for abrogating the Oaths of Allegiance and Supremacy, and appointing other Oaths; or, being one of the people called Quakers, may make and subscribe the declaration of fidelity prescribed by an act, made in the first year of the reign of King William and Queen Mary, intituled An Act for exempting their Majesty's Protestant Subjects, dissenting from the Church of England, from the Penalties of certain Laws;' which oaths or affirmations any one or more of the commissioners by whom such assessors shall be appointed, who shall themselves have taken the oaths required by this act to be taken by commissioners, have hereby power, and are hereby required to administer, as also all and every such other oaths or affirmations, as are by this act, or any act or acts relating to duties to be assessed under the regula tions of this act, required or allowed to be taken before such commissioners, by any officer or person whatever, in any matter or thing touching the exe cution of this act, or any act or acts granting the said duties as aforesaid.”

Sect. 11. "That every person to be appointed such assessor, shall, and he is hereby required also to take the oath, or, being one of the people called Quakers, to make and subscribe the solemn affirmation, before the commis sioners for executing this act, in the form set forth in the schedule to this art annexed (marked B.); and if any person, to be appointed assessor as aforesaid, shall presume to act in the office or employment of an assessor, before he shall have taken the said oath or affirmation (as the case shall require), he shall forfeit and pay, for every such offence, the sum of 501."

Sect. 12. "That in all cases the assessors so to be appointed as aforesaid, shall, from time to time, make and deliver in writing their certificates of assessments of all the duties given to them in charge as aforesaid, unto the assessments on or respective commissioners, or any two or more of them, on or before the fifth day of June yearly, or as soon after as conveniently can be done; and the commissioners to whom such assessments shall be so delivered, or any two more of them, shall forthwith set their hands to the said respective asse ments, testifying their allowance of the same; and the said commissioners, or shall sign the as- any two or more of them, are hereby required to sign and seal three duplcates of the said assessments, to be prepared by their clerk, and forthwith t nominate and appoint two of the persons named or presented in each of such assessments to be collectors, or any other two such persons as such com sioners are hereby authorized to appoint, for the respective divisions ard warrants for col places for which collectors shall be so presented (a), and to deliver, or came lecting the same; to be delivered, one of the said duplicates of such assessments, so by the s and another to the commissioners allowed, together with warrants under the hands and semis ef two or more of the said commissioners for collecting the same, unto the respe tive persons by them nominated to be collectors; and one other of the sand duplicates to the surveyor of the district for the time being; and the third the said duplicates to be kept by such clerk for the use of the said com sioners: and the said collectors are hereby enjoined and required to mate demand of the several sums contained in such duplicates, from the parti charged therewith, or at the places of their last abode, or on the premis charged with the assessment, as the case may require, within ten days after the said duties shall respectively become payable, next after such assessment shall have been delivered to them; and, upon payment thereof, to give a tances under their hands (without taking anything for such acquittances, stamp duty for the same excepted) (b), unto the several persons who shall

surveyor.

Collectors to be appointed.

Collectors shall demand duties within ten days after due, and give acquittances.

(a) The insertion of the name of a person as collector of the assessed taxes, in the warrants of the commissioners, is not a sufficient appointment to that office. (R. v. Radley, Forrest, 150.)

(b) A collector of taxes exacting a duty, in respect of which there had been no charge at all in the assessment upon the person from whom the payment was

exacted, is not liable to the pea under the 43 Geo. III. c. 99, though guilty of a fraud at commen las (Lister q. t, v. Priestley, Wigh 405.)

The 23 Geo. III. c. 90, s. 4, for paving and lighting the parish of St. Mar which prohibits, under a penalty, person, during the time he shall be cal

the same; and that such acquittances shall be full and perfect discharges 1. The Act reto every such person who shall pay the same, against his majesty, his heirs lating to Ma

nagement of See sect. 12, as to the appointment of collectors. And see further, sections Commissioners. 30, 31, 18, 16, 46, 47, post; and 45 Geo. III. c. 71, s. 2, post; and 48 Geo. 43 Geo. 3, c. 99. III. c. 55, s. 7, post.

3. APPOINTMENT OF COLLECTORS, THEIR BOND, THEIR Powers,

AND DUTIES.

43 Geo. III. c. 99, s. 12, directs the commissioners, collectors, &c.; see

Sect. 13 enacts, that the collectors so presented to the said commissioners Collectors shall as before directed to be collectors, shall, if required so to do, give good and give certain secu. sufficient security to any two or more of such commissioners equal to the rity. (a) amount of the whole duty, and sum and sums of money assessed in, and to be collected in each district or place as aforesaid, by such collectors respectively, for their duly paying such monies assessed as aforesaid, as shall come to their hands, and for their duly demanding the sums assessed of the respective persons from whom the same are payable; and in case of nonpayment thereof, their duly enforcing the powers of this act against such who make default; which security the said commissioners, or any two or more of them, are hereby authorized and empowered to take, by a joint and several bond, with two sureties at the least (b), to and in the names of any two or more of such commis