But such du

And one shall be delivered unto the receivers general, and the other transmitted into the office of the king's remembrancer, for which duplicates, the officer shall give quittances gralis. 43 Geo. 3. c. 99. s. 45.

But by 45 Geo. 3. s. 71, such duplicates shall be sent by plicates are to them to and delivered at the office for taxes, for the previous in he previously spection of the commissioners for the affairs of taxes, who may cause copies thereof to be taken, and afterwards transmit such duplicates to the king's remembrancer. s. 2.

sent to the commissioners for taxes who are to send the

And if such duplicates shall not be so delivered within the same to the re- time required by the acts, the clerk to the commissioners who shall offend, shall forfeit 50%. Ibid.

membrancer's

office.

And the said duplicates shall be made for the same divisions, for which distinct duplicates are to be made out by the act for granting a land tax; and such duplicate shall contain the names and surnames of the several assessors and collectors, and the full amount of the sums given in charge to the collec tors, throughout the whole year. 43 Geo. 3. c. 99. s. 46. Clerks neglectAnd if any clerk to such commissioners shall neglect of ing to make out refuse to make out and deliver such duplicates within the duplicates, or time and in manner before directed, or shall make any false es try, or omit any sum, such clerk shall forfeit one hundred pounds, and on conviction, be discharged from his office. 43 Geo. 3. c. 99. s. 46.

making false

entry.

In case of a failure in assessing the du

the names of

In case there shall be any failure of assessing the said duties in any parish or place, or of returning the duplicates, or of ties, or return- raising, or paying, the several sums charged within the time ing the dupli- limited, the receiver general shall, after such failure, certify to cates for any the barons of the Exchequer, the particular parishes, or places, parish, the re- and the particular division, where such failure hath happened, ceiver general to certify the and the cause; together with the names of the commissioners, same to the ba- and also the names of the assessors, and collectors, and the per Tons of the ex- sons belonging to such place, charged to snch duties, and who chequer, with shall have made failure; which said commissioners, assessors, thecommission- and collectors, and any person charged with such duties, shall ers, assessors, be liable to process from neglect, by the order of such barons, and like offi- according to the exigency of the case; which process shall be cers, who shall by writ of Distringas, issued on the application of the com he respectively missioners for the affairs of taxes: upon which writ the sheriff cess, from time hall return such issues as the court shall order, at the return 16 time by writ of such writ; and immediate process, shall thereupon issue, of Distringas, for levying the same, out of, and under the seal of the said of commission- court of Exchequer, unless the commissioners for taxes shall certify to the court, if in term time, or one of the barons, if in the vacation, that the commissioners, officers, and other per sons, against whom such writs issue, have complied with the directions of this act; in which case it shall be lawful for such

liable to pro

on application

ers of taxes.

Commissioners of taxes to certify to the

quer, when the

court of Exche- court or baron, to cause such process to be respited tilla future persons against day, and so from time to time; or to be finally discharged. 43 whom suchwrit Geo. 3. c. 99. §. 47.

shall issue, have complied with the directions of the act, upon which the procese may be respited or discharged.

XI. Indemnity of Officers doing their Duty, and herein of their punishment for Misbehaviour.

All constables, headboroughs, tithing men, and other his Constables and majesty's officers,shall be aiding in the execution of the act; and like officers to obey such precepts and warrants, as shall be to them directed

in that behalf, by the commissioners, or two of them. 43 Geo.

3. c. 99. s. 59.

act.

And if any person shall wilfully obstruct any assessor, col- Penalty on oblector, surveyor, or inspector, in the due execution of his structing offoffice, such person shall forfeit fifty pounds. 43 Geo. 3. c. 99. cers. s. 60.

structions of

The receivers general, their deputies, surveyors, inspectors, Officers emand all other officers and persons employed, shall observe such ployed to exe orders, instractions, and directions, as they shall receive from cute the acts, to the commissioners of the treasury. 43 Geo. 3. c. 99. s. 61. obey the inNothing herein shall restrain the commissioners from acting the treasury. in any part of the county or place, for which they are appoint- Commissioners ed; and all warrants and precepts may be executed by the may act, and persons to whom the same are directed, in any part of the their warrants same county or place, for which they are appointed. 43 Geo. 3. c. 99. s. 34.

be executed in

any part of the county.

No commissioner, assessor, or collector, employed in the Officers not liexecution of any of the acts, shall be liable to any penalties, able to any other than such as by the said acts are inflicted. 43 Geo. 3. other penalties

c. 99. s. 19.

than contained

in the acts.

Also, no commissioner who shall be employed in the execu- Commissioners tion of the acts, shall be liable for such execution, to any of who are papists the penalties mentioned in the stat. 25 Car. 2. c. 2. for pre- may act. ⚫ renting the dangers which may happen from popish recusants.' 43 Geo. 3. c. 99. s. 69.

But, as papists or persons professing the popish religion, or holding communion with the sec of Rome, are only relievable from the penalties and disabilities imposed on them by 25 Car. 2. c. 2. and other statutes, by making and subscribing the declaration and oath appointed by stat. 31 Geo. 3. c. 32, it is proper to observe in this place, that the declaration and oath, required by the stat, 31 Geo. 3. c. 32. is as follows:

'I A. B. do hereby declare, that I do profess the Roman catholic religion.

IAB do sincerely promise and swear, that I will be faithful, and bear true allegiance to his majesty king George the third, and him will defend to the utmost of my power, against all conspiracies, and attempts whatever, that shall be made against his person, crown, or dignity; and I will do my ut most endeavour to disclose and make known to his majesty, bis heirs, and successors, all treasons and traitorous conspira. 'cies, which may be formed against him, or them; and I do faithfully promise to maintain, support, and defend, to the

<

utmost of my power, the succession of the crown, which suc. cession, by an act intituled "an act for the further limitation ' of the crown, and better securing the rights and liberties of the subject, is, and stands limited to the princess Sophia, 'electress, and duchess dowager of Hanover, and the heirs of her body, being protestants; hereby utterly renouncing and abjuring any obedience, or allegiance, to any other person claiming, or pretending a right to the crown of these realms; and I do swear, that I do reject and detest as an unchristian and impious position, that it is lawful to murder or destroy 'any person or persons whatsoever, for or under the pretence of their being hereticks, or infidels; and also that unchris. 'tian and impious principle, that faith is not to be kept • with hereticks or infidels; and I further declare, that it is not an article of my faith, and that I do renounce, reject, aud abjure the opinion, that princes excommunicated by the pope and council, or any authority of the sce of Rome, or by any "authority whatsoever, may be deposed or murdered by their subjects, or by any person whatsoever; and I do promise that I will not hold, maintain, or abet any such opinion, or any 'other opinions, contrary to what is expressed in this declara. tion; and I do declare, that I do not believe that the pope of Rome, or any other foreign prince, prelate, state, or poten. • tate, hath, or ought to have any temporal or civil jurisdiction, power, superiority, or pre-eminence, directly, or indirectly, within this realm; and I do solemnly, in the presence of God, profess, testify, and declare, that I do make this declaration, and every part thereof, in the plain and ordinary sense of the words of this oath, without any evasion, equivocation, et ⚫ mental reservation whatever, and without any dispensation already granted by the pope, or any authority of the see of Rome, or any person whatever; and without thinking that I am, or can be acquitted before God or man, or absolved of this declaration, or any part thereof, although the pope or 6 any other person or authority whatsoever, shall dispense 'with or annul the same, or declare that it was null or 'void.

So help me God."

Which said declaration and oath, shall be subscribed by the person taking and making the same with the name at length, if such person can write, or with his mark, the name being written by the othcer, where such person cannot write, such person, or officer, as the case is, adding the title, addition, and place of abode of such person, and the same shall remain in such court of record. 31 Geo. 3. c. 32. s. 1.

And the proper officer of such court, with whom the custody of such record shall remain, shall make, subscribe, and desiver a certificate of such declaration and oath, having been daly made and subscribed, to the person who shall have made and subscribed the saure, if demanded, for which certificate there

shall be paid no greater fee than 2s. and such certiûcate, upon proof of the certifier's hand, and that he acted as such officer, shall be competent evidence of such person's having duly made and subscribed such declaration and oath, unless the same shall be falsified. 31 Geo. 3. c. 32. s. 1.

And it shall be lawful for persons professing the Roman ca tholic religion, personally to appear in the court of Chan. ery, King's Bench, Common Pleas, or Exchequer, at Westminter, or in any court of general quarter sessions of and for the ounty, city, or place, where such person shall reside, and here in open court, between the hours of nine in the morning nd two in the afternoon, take, make, and subscribe the declaition and oath. 31 Geo. 3. c. 32. s. 1.

If any surveyor or inspector shall knowingly or wilfully, Surveyor guilty trough favour, under-rate or omit to charge any person, or of vexatious or tall be guilty of any corrupt, vexations, and illegal practices Corrupt practhe execution of his office, he shall forfeit one hundred fice, to forfeit uads, and on conviction be discharged. 43 Geo. 3. c. 99. 1001. and on

23.

tices in his of

feit 501.

conviction be dismissed. If any inspector or surveyor shall wilfully make any false Inspector or id vexatious surcharge, or wilfully deliver to the commissionsurveyor mak. s any false and vexatious certificate of charge, he shall forfeit, ing a false or the party aggrieved, not exceeding fifty pounds, to be re- vexatious sur vered in any court of record at Westminster, for offences in charge, to fore ngland, and in the great sessions for offences in Wales, and in e courts of session or Exchequer for offences committed in otland; with full costs. 43 Geo. 3. c. 161. s. 72. But nothing herein before contained, nor any suit by the But this is not rty aggrieved, shall be construed to defeat any action or in- to defeat any rmation brought against any surveyor or inspector, in pursu practices. ce of the acts, for any corrupt, vexatious, or illegal practices.

Geo. 3. c. 161. s. 72.

And it shall be lawful for the judge before whom such in ector or surveyor shall have been convicted, by indorsement the postea, or the court before whom such person shall be nvicted, to mitigate the penalty at their discretion. 43 eo. 3. c. 161. s. 72,

action for inal.

justices of the

All the powers and provisions of the stat. 27 Geo. 2. c. 20. Powers in forFor the more easy and effectual proceeding upon distress, to mer acts for be made by warrants of justices of the peace;' and also of ano- protection of ter act, 33 Geo. 3. c. 55. To authorise justices to impose peace, to extend fines upon constables, overseers, and other peace and parish to commissionofficers, for neglect of duty; masters of apprentices, for ill ers and officers usage of such their apprentices; and also to make provision acting. for the execution of warrants of distress granted by magistrates,' as far as the same powers of the last act relate to the xecution of warrants of distress granted by justices of the eace, shall be used by such commissioners and by any collector, surveyor, or inspector as aforesaid, acting under the authority of the commissioners, for the recovering and se VOL. IV.

3H

tress,

curing any arrears of such duties*, over and above the powers, remedies, rules, and regulations contained in this act effectually as if the same were particularly re-enacted in this act. 43 Geo. 3. c. 99. s. 38.

The acts here referred to are to the following effect:

sum of

Justices to limit By 27 Geo. 2. c. 20, it is enacted, that in all cases where any in their ware justice is empowered, by act of parliament, to issue a warrant rants of distress of distress for levying of any penalty inflicted, or any the time for sale of the dis. money directed to be paid by such act, it shall be lawful for the justice, therein to order the goods so to be distrained, to be sold within a certain time to be limited in such warrant, so a such time be not less than four, or more than eight days, unless the penalty, or sum of money for which such distress shall be made, together with the reasonable charges of taking and keep. ing such distress be sooner paid. s. 1. .

not less than four nor more than eight days

Officer to deduct the charges of

keeping and selling.

returned

Warrants of distress may be executed in any other county.

And the officer making such distress shall deduct the reaser able charges of taking, keeping, and selling the distress outd the money arising by such sale; and the overplus (if any) ter such charges and also the penalty or sum of money shall be satisfied, shall be returned on demand to the owner of the Overplus to be goods distrained; and the officer executing such warrant, required, shall shew the same to the person whose goods distrained, and shall suffer a copy thereof to be taken. s. 2. 'And as warrants of distress granted by justices are in many instances meffectual, by reason of the goods being out of the jurisdiction of the justice,' it is enacted, by 33 Geo. 3. c. 55, that in all cases where any money may by the warrant of justice be directed to be levied by distress, if sufficient distres cannot be found within the jurisdiction of the justice granting such warrant; on oath thereof made by one witness, befor any justice of any other county or place (which oath shall be by him certified by indorsement on such warrant), such mone or so much as may not have been before levied, shall, by vir of such warrant and iudorsement, be levied by the person to whom such warrant shall have been originally directed, by tress and sale of the goods of such person, in such other con ty; and the money arising by such distress and sale be applied in like manner as it sufficient goods had been found withi the jurisdiction of the magistrate originally granting such va rant; and if no such distress can be found, such offender sind forthwith be proceeded against according to law; and no j tice who shall indorse any certificate upon, or authorise the execution of such warrant not granted within his jurisdictio shall be answerable for any irregularity committed in the taining or granting of such warrant. s. 3.

Actions against persons for what they may do under the dets to be com

menced within six months.

If any action shall be brought against any person for any thing done in pursuance of the acts, such action or g

That is, in the execution of warrants of distress, and

cess in default of payment of the duties.