public office only, whose high charges, however, led, as might have been expected, to numerous petty frauds and evasions. Finally, in 1840, the existing system of a uniform rate was established; facilities have since been given for the transmission of printed periodical publications and other works; the money-order office has been constituted, and savings banks established in connection with the post-office.

IV. A fourth branch of the perpetual revenue consists in the stamp duties, which are a tax imposed upon all parchment and paper whereon private instruments of almost any nature whatsoever are written; and on probates of wills and letters of administration, and also on various licenses, as marriage licenses, and licenses to practise and exercise various callings, such as that of an attorney; and on admissions to offices and degrees. This is also a tax which, though in some instances it may be heavily felt, by greatly increasing the expense of all mercantile as well as legal proceedings, yet (if moderately imposed) is of service to the public in general, by authenticating instruments, and rendering it much more difficult than formerly to forge deeds of any standing.

V. A fifth, and very important branch of the revenue, consists in the duties charged on the succession to real and personal property, the legacy and succession duties.

The legacy duty is payable by every person who succeeds, whether he takes under a will or as next of kin, to personal property; and varies in amount according to the consanguinity of the next of kin, or the absence of any relationship between the legatee and the testator. The succession duty is imposed on every succession to property, according to the value and the relationship of the parties to the person from whom the property comes.

Mention is made

VI. A sixth branch is the duty upon houses. in Domesday Book of fumage or fuage, vulgarly called smoke farthings; which were paid by custom to the king for every chimney in the house. But the first parliamentary establishment of this tax was by statute 13 & 14 Car. II., c. 10, whereby an hereditary revenue of 2s. for every hearth was granted to the king for ever. Upon the Revolution, hearth-money was declared to be "not only a great "oppression to the poorer sort, but a badge of slavery upon the "whole people;” “and therefore to erect a lasting monument of their majesties' goodness, hearth-money was abolished." This monument of goodness remains among us to this day: but the prospect of it was somewhat darkened, when in six years afterwards a tax was laid upon all houses, and a tax also upon all windows, if they exceeded nine, in such house. These rates were varied, and extended, until, in the reign of Will. IV., the house tax was abo

lished, the duties on windows remaining. Finally, the duties on windows were abolished; but in lieu thereof, a tax was imposed not on hearths, but on what amounts to the same thing, on inhabited houses.

VII. The seventh branch of the extraordinary perpetual revenue is a duty for every male servant, except such as are employed in husbandry, trade, or manufactures. Under this head are comprised the duties payable on private carriages, horses and dogs, hair-powder, armorial bearings, and on game certificates.

VIII. The eighth and last branch of the extraordinary perpetual revenue is the duty upon offices and pensions; consisting in an annual payment out of all salaries, fees, and perquisites of offices and pensions payable by the crown, exceeding the value of 1007. per

annum.

The respective produces of the several taxes before mentioned were originally separate and distinct funds; but since the union with Ireland, as for a short time before, have formed the consolidated fund; pledged, in the first place, for the payment of the interest of the national debt. In 1786, when the revenue of the kingdom was first consolidated, the sum of one million was directed to be annually set apart towards the extinction of the debt. That done, the surplus may be applied in reduction of the capital. But before any part of the revenue can be thus used, it stands mortgaged by parliament to raise an annual sum for the maintenance of the royal household and the civil list.

The expenses formerly defrayed by the civil list were those that in any shape relate to civil government; as the expenses of the royal household; the revenues allotted to the judges; all salaries to officers of state, and every of the sovereign's servants; the appointments to foreign ambassadors; the maintenance of the royal family; the sovereign's private expenses, or privy purse; and other very numerous outgoings, as secret service money, pensions, and other bounties. But in the reign of William IV. various payments previously charged on the civil list, as the salaries of the officers of state, of the judges, and diplomatic pensions and salaries, were made directly chargeable on the consolidated fund; in consequence of which a sum of 500,000l. a year at present suffices for the maintenance of the royal family, and for the payment of such other sums as are still charged on the civil list, Of the whole revenue, it may be stated shortly, that one moiety is required for the interest of the national debt; and that the greater portion of the residue is applied to the maintenance of the army and navy.

This finishes our inquiries into the fiscal prerogatives of the sove

We have

reign; or his revenue, both ordinary and extraordinary. therefore now chalked out all the principal outlines of this vast title of the law, the supreme executive magistrate, considered in his several capacities and points of view; we now turn to those subordinate officers to whom the administration of public affairs is more immediately entrusted.

CHAPTER IX.

OF SUBORDINATE MAGISTRATES.

The sheriff-The coroner-Justices of the peace-The constable-The police force-The highway surveyor-Overseers and guardians of the poor-The Poor Law Board.

IN a former chapter we distinguished magistrates into two kinds: supreme, or those in whom the sovereign power of the state resides; and subordinate, or those who act in an inferior or secondary sphere. We now proceed to inquire into the rights and duties of the principal subordinate magistrates.

And herein we are not to investigate the powers and duties of the great officers of state; because I do not know that they are in that capacity in any considerable degree the object of our laws, or have any very important share of magistracy conferred upon them. Neither shall I here treat of the office of the lord chancellor, or the other judges; because they will find a more proper place in the third part of these commentaries. But the magistrates and officers, whose rights and duties it will be proper in this chapter to consider, are such as are generally in use, and have a jurisdiction and authority dispersedly throughout the kingdom, which are principally sheriffs, coroners, justices of the peace, constables, surveyors of highways, and overseers and guardians of the poor.

I. The sheriff is an officer of great antiquity, his name being derived from two Saxon words-scire gerefa, the reeve, bailiff, or officer of the shire. He is called in Latin vice-comes, as being the deputy of the earl or comes; to whom the custody of the shire is said to have been committed at the first division of this kingdom into counties. But the earls, in process of time, were delivered of that burden, and the labour was laid on the sheriff; the king committing custodian comitatus to the sheriff, and him alone.

Sheriffs were originally chosen by the inhabitants of the several

counties.* But these popular elections growing tumultuous, were put an end to, and under various statutes the sheriffs are now assigned by the chancellor, treasurer, and the judges, who meet for that purpose on the morrow of St. Martin, in the exchequer. The judges then and there propose three persons, to be reported to the sovereign, who afterwards appoints one of them to be sheriff, which ceremony is called pricking the sheriffs.

Some of our writers have affirmed, that the king, by his prerogative, may name whom he pleases to be sheriff, whether chosen by the judges or no; and although one case, in the reign of Queen Elizabeth, is the only authority in our books for this position, the practice of naming what are called pocket-sheriffs, by the crown, has continued to the present time; but this has only occurred occasionally, as on the death of a sheriff during his year of office.

Sheriffs can continue in their office no longer than one year: but till a new sheriff be named, his office cannot be determined, unless by his own death, or the demise of the crown.

It is of the utmost importance to have the sheriff appointed according to law, when we consider his functions, either as a judge, as the keeper of the peace, as a ministerial officer of the superior courts, or as the bailiff of the sovereign.

In his judicial capacity he presides on writs of inquiry to assess damages in undefended suits; and in assessing the compensation to be paid to the owners for lands taken for making railways and other public works. He likewise decides the elections of knights of the shire, of coroners, and of verderors of the forest.

As keeper of the peace, he is the first man in the county, and superior in rank to any nobleman therein during his office. He may apprehend all persons who break the peace; he is bound to pursue, and take all traitors, murderers, felons, and other misdoers; he is also to defend his county against any of the queen's enemies; and for any of these purposes may command the posse comitatus-all the people of his county-to attend him; and this summons every person above fifteen years old, and under the degree of a peer, is bound to attend upon warning, under pain of fine and imprisonment. In his ministerial capacity, the sheriff is bound to execute all process issuing from the superior courts of justice. When the cause comes to trial, he must summon and return the jury; when it is determined, he must see the judgment of the court carried into execution. In criminal matters, he also has power to arrest and imprison; he returns the jury; he has the custody of the delinquent; and he executes the sentence of the court, though it extend to death itself.

In some counties the sheriffs were hereditary; and the corporation of London still has the shrievalty of Middlesex vested in it by charter.

As the bailiff of the sovereign, it is his business to preserve the rights of the crown within his bailiwick, for so his county is frequently called in the writs; a word introduced by the princes of the Norman line, whose territory was formerly divided into bailiwicks. He must seize all lands devolved to the crown by attainder or escheat, levy all fines and forfeitures, and seize all waifs, wrecks, estrays, and the like, unless they be granted to some subject.

To execute these various offices, the sheriff has under him many inferior officers: an under-sheriff, who usually performs all the more important duties of the office, a very few only excepted where the personal presence of the high-sheriff is necessary; bailiffs to summon juries, attend the judges and justices at the assizes and quarter sessions, and execute writs, the sheriff being answerable for their misdemeanors; and gaolers, whose business it is to keep safely all such persons as are committed to them by lawful

warrant.

II. The coroner's is also a very ancient office, so called coronator, because he has principally to do with pleas of the crown. And in this light the chief justice of the queen's bench is the principal coroner in the kingdom, and may exercise the jurisdiction of a coroner in any part of the realm. The coroner is chosen by the freeholders of the county. In boroughs which have a court of quarter sessions, the town council appoints and pays the coroner for the borough. In other boroughs the coroner of the county has jurisdiction. He is chosen for life; but may be removed, either by being made sheriff, which is an office incompatible with the other, or for cause, such as extortion, neglect, inability, or misbehaviour in office. His office and power are also, like those of the sheriff, either judicial or ministerial, but principally judicial. This consists, first, in inquiring, when any person is slain, or dies suddenly, or in prison, concerning the manner of his death. And this must be " super "visum corporis:" for, if the body be not found, the coroner cannot sit. His inquiry is made by a jury of twelve at least; and he may require the attendance of medical witnesses or assessors, and order a post mortem examination of the body. If any person be found guilty by this inquest of murder or other homicide, he is to commit him to prison for further trial. Another branch of his office is to inquire concerning shipwrecks and treasure trove; for the holding of all which inquests he may appoint a fit and proper person to act as his deputy.

The ministerial office of the coroner is only as the sheriff's substitute. For when just exception can be taken to the sheriff, the process must then be awarded to the coroner.