officers shall give acquittances gratis. 43 Geo. 3. c. 161. 8.75. for the same cause and on If any person having been assessed in one parish, shall be Commissioners again assessed in another parish for the same cause, the commis. on application E sioners within such latter parish, on any application for the made to them. to grant relief purpose, may alter any assessment of such person so asto persons who sessed twice, on proof that such person hath before been as- have been assessed for the same cause in another place, and hath paid sessed in dit or is liable to pay the duties; which proof shall be made by terent places oath or affirmation of the party, or some credible witness, that the several assessments are for the same cause and on the same acthe same account, and by the production of either a copy or cou. cetrificate of the first assessment, signed by two commissioners of the district for which such assessment shall have been made, to be verified on oath or affirmation as aforesaid, which copy or certificate the clerk of the commissioners shall deliver gratis to the party; or in default, then the proof shail be made by other evidence, on oath or affirmation as aforesaid; and if any person shall by any fraudulent contrivance whatever procure any assessment to be altered, with intent to defraud his majesty of the duties, such person shall forfeit fifty pounds. 45 Geo. 3. c. 161. s. 76. VIII. How the Rates shall be collected, and by the Collec tor paid over to the Receiver General. Every assessment of the said duties in England, Wales, Assessments to and Berwick-upon-Tweed, shall be in force for one year, from be in force for fifth of April, and ending on fifth of April following, and shall one year from April 5th, and be paid quarterly on twentieth of June, for the quarter com- payable quarmencing from 5th of April, and ending on 5th of July; the terly. 20th of September, for the quarter commencing from 5th of July and ending on the 10th of October; and the 20th of December, for the quarter commencing from 10th of October, and ending 5th of January; and the 20th of March, for the quarter com mencing 5th of January, and ending 5th of April in every year; and the commissioners, or two of them, are as soon as the assessment shall be made, to issue out and deliver to the collectors their warrants for levying and collecting the said duties by quarterly instalments; and such part thereof as cannot be so levied and collected, may be recoverable as a debt upon record to the king, with full costs and charges, and when recovered, the duties shall be paid to the receiver general in aid of the parish answerable for the same. 43 Geo. 3. c. 161. s. 23. are to demand Collectors are to make demand of the sums contained in The collectors the duplicates of the assessments from the parties charged, or the duties withat the places of their last abode, or on the premises, within ten in ten days afdays after the duties shall become payable; and upon payment ter due. thereof, to give acquittances without taking any thing for the Payment of rates not to give a settlement in the parish. Collectors, on payment of the fused, to dis train; same (the stamp duty exceptéd), unto the persons who shall pay; and such acquittances shall be full discharges. 43 Geo. 3. c. 99. s. 12. But the payment of any of the duties payable by this act, shall not entitle the person so paying such duties to a settlement in the parish. 43 Geo. 3. c. 161. s. 59. If any person shall refuse to pay, upon demand made by the collectors, it shall be lawful for such collectors to distrain upon the messuages, lands, tenements, and premises, charged duties being re- with any sum of money, or to distrain the person so charged, by his goods and chattels, without any further authority from the commissioners than the warrant to such collectors, deli. and keep the vered at the time of their appointment; and the distress sa distress so tak- taken to keep by the space of four days, at the costs of the en 4 days; and party refusing; and if the party doth not pay within the said if the duties are four days, then the said distress to be appraised by two inhabi. not then paid, tants, or other sufficient persons, and there to be sold by the officer for payment of the money; and the overplus (if any), after deducting the said money, and also the costs of taking, keeping, and selling the said distress, to be restored to the Owner. 43 Geo. 3, c. 99, s. 33. to sell the same. Collectors in the day time may broskopen houses, having. a warrant from the commissioners for that purpose, and taking a constable with them. And moreover it shall he lawful in such case to break open in the day-time any house, upon Warrant (XII) under the (XII) The form of such Warrant may be as follows: Monmouthshire, To A B and CD, the collectors of the 'several duties under the management of "the commissioners for the affairs of taxes, chargeable and to be raised and levied within the pa 'rish of P, in the said hundred of O; and also to EF, * one of the constables of and for the same parish. 6 COMPLAINT having this day been made to us G H and JK, two of his majesty's commissioners, authorized and duly qualified to carry into execution the several acts relating to 'the duties under the management of the commissioners for the affairs of taxes, within the said county of M, and acting ' as such commissioners in and for the said hundred of O in the same county; THAT 00, one of the inhabitants of the said parish of P, hath hitherto neglected to pay the several 6 sums of money charged and assessed upon him as such inhabitant, in and by the assessment made upon the inhabitants of the same parish, in respect of the aforesaid duties for the ' present year, and which you the said collectors have been 6 duly authorized and required to collect and recover from the said inhabitants, notwithstanding the said several sums of 6 money so charged and assessed upon him the said O Q ́as one of the inhabitants of the same parish, have been by you the said collectors lawfully demanded at the dwelling hands and seals of two commissioners, calling to their as. sistance the constable, tithingman, or headborough, which oPcers are to be aiding and assisting. 43 Geo. 3. c. 99. 1. 33. And if any person appointed to pay any of the duties shall when sufficient efuse or neglect to pay by the space of ten days after de- distress cannot be found, the party may be committed to house of him the said O O in the parish aforesaid; AND fur- prison. EF the constable aforesaid, who is hereby also authoted and commanded to be aiding and assisting to you and ch of you therein, to break open, in the day-time, the said eiling house of the said O O if peaceable and quiet admitice and entry thereinto shall, upon demand thereof, and fice of this our warrant, be to you, or either of you, reed by the said O O or any other person. AND after such akmg open of the said house, you the said collectors, and b of you, are hereby further authorized and required to er into the same, and there to levy the said several sums of acy charged and assessed upon the said OO as aforesaid, which are now in arrear and unpaid, by distress and of his goods and chattels; but you are to keep the said ress, when taken, for the space of four days next after same shall be by you made; and if within the said space our days next after such distress by you taken, the sevesums of money due from the said O O, together with the ges of taking and keeping the said distress, shall not be then you are to cause the said distress to be appraised wa or more of the inhabitants of the place where the e shall be taken, and to sell the same for the payment of aid several sums of money, returning to the said OO, or other person as he shall authorise or appoint to receive ame, the overplus (if any), the charges of taking and oath should be administered to the collector previous to the of the warrant. mand, where no sufficient distress can be found, then and in every such case, two commissioners are, by warrant under their hands and seals, to commit (XIII) such person to the common gaol until payment. 43 Geo. 3. c. 99. s. 33. 'keeping the said distress, and selling the same, being first de ducted; but in case no suflicient distress can be found, then you are to certify the same to us, that such further proceeding may be had thereon as the statute in that behalf made dot require. Given under our hands and seals this -, in the year of our Lord • of day As the authority to break into a dwelling house, under statute, is contrary to a known and established rule of law the author has prepared the foregoing precedent with consider able attention, in order that the commissioners may be enable as their power in this instance is special, to shew, upon very face of their warrant (where there is a necessity for i ing such a one), that they have exercised that power strict according to the letter of the act. (XIII) Form of a warrant of commitment for want of 16 Monmouthshire. Hundred of O to wit. } tress. To the constable of เ in the county, and to the keeper of the comm 'gaol at in the said county. 'Whereas it hath this day been well and sufficiently ↑ ‹ ved, before us G H, and J K two of his majesty's commi ners, authorized and duly qualified to carry into exet the several acts relating to the duties under the manage of the commissioners for the affairs of taxes, in and for said hundred of O in the said county of M, by the oath of one of the collectors of the said duties, of and for the parish of P in the said hundred of 0, that 0 0, one of habitants of the said parish of P, hath hitherto for the of 10 days and more refused [or otherwise neglected, case is] to pay the several sums of money charged and 'sed upon him as such inhabitant, in and by the as 'made upon the inhabitants of the same parish, in respe the aforesaid duties for the present year, amounting whole to the sum of L-, notwithstanding the of L―― so charged and assessed upon him the said O by the said A B the collector aforesaid been lawfully dem at the dwelling house of him the said O O in the parish said: And further, that the goods and chattels of him '00 cannot be found whereon the said sum of L→→ be levied: These are therefore in his majesty's name tu And if any question shall arise, upon taking such distress, the same shall be determined by two commissioners. 3.c. 99. s. 33. 43 Geo. One warrant of distress for the amount of several duties, The duties may under the management of the commissioners for the affairs of be levied with taxes, imposed by different acts of parliament, each giving a out a separate power of distress, is legal, and the judgment of the commis- warrant for each. joners on appeal, though improper, is conclusive in an action trespass brought against the officer for levying under a warint of distress:-This was decided in the case of Palchett v. ancroft and others, Tr. 37 Geo. 3, which was as follows:I trespass for taking the plaintiff's cattle, it appeared that the ttle were taken under a warrant of distress for the aggregate fount of several taxes*, one of which was the land tax on ods, which the plaintiff, at the time of the distress made, ased to pay, though he was ready and offered to pay rest, if the defendants would have taken for them ly. The ground of the plaintiff's objection to pay particular assessment, was, because it was to raise a for the use of the parish, over and above the proporof the land-tax for that parish, payable to govern#; and he appealed to the commissioners appointed the act of parliament, who, upon hearing the parties, frmed the assessment for the whole. The judge thought as the objectionable tax had been confirmed on the al, it could not now be questioned in this action; and was sufficient for the defendants to shew a general to distrain; and therefore he non-suited the plaintiff, liberty to move to set aside the non-suit, and enter a et for him for 241. if this court should be of opinion the action was well founded. Accordingly a rule nisi obtained for that purpose in Easter term, on the ground here should have been a separate warrant for each tax; hat a distress under one warrant for the amount of all axes was illegal. The case was fully argued, and the took time to consider of their opinion, which was now red by Lord Kenyon, Ch. J. as follows:-As all the were confirmed on appeal, however improper perhaps lat d you the said constable of aforesaid, to appre da and seals, &c.' The land tax, commutation tax, window duty, house duty, horse servants tax, &c. |