Printed forms

have been discharged by the barons of the exchequer, of certain overplus sums, wherewith they were overburthened by reason of double taxes formerly charged upon them; and the like overplus sums are not comprehended in the proportions by this act charged upon the counties, cities, or other places, wherein the said parishes or places. formerly overburthened, were situate it is therefore declared that the ease so given shall accrue only to the respective parishes or places formerly overburthened and shall not be taken to lessen or discharge any of the sum or proportions to be raised in any other place whatsoeve s. .115.

And in all privileged and other places, being extraparochi (although in any monthly or other tax they have not been ed heretofore), and in all parishes where two sufficient inta tants cannot be found, the said commissioners, or two of the shall appoint two or more fit persons, living in or near the privileged places, to be assessors, and to make and return said assessments, in like manner as is appointed in any par and also to appoint two collectors, who are to collect and the same in manner appointed by this act. s. 47. But no person inhabiting in any city, borough, or town porate, shall be compelled to be an assessor or collector of the limits thereof. s. 45.

And by the 20 Geo. 3. c. 17, at the said meeting to be delivered pointing assessors, the commissioners shall cause to be ed to each assessor, a printed form of an assessment, ing to which they shall make their asessments; which sha in this manner :

And if any person or persons shall hold or occupy messuages, lands, or tenements, belonging to different owners, the same shall be separately and distinctly rated in such assessments, that the proportion of the land tax to be paid by each sepa. rate owner respectively may be known and ascertained. s. 3.

iv. The second meeting to appoint assessors and deliver the charge.

And at the appearance of the assessors, the said commissioners shall openly read unto them the several rates, duties, and charges in this act mentioned, and openly declare the effect of their charge to them, and how they ought to make their assessments, and how they ought to proceed in the execution of this act*. s.8.

If any constable, petty-constable, bailiff, officer, or minister, or other inhabitant, to whom any precept shall be directed, shall absent themselves without lawful excuse, to be made out by the oaths of two witnesses (to be administered by the said commissioners, or two of them), or if any officer or person appearing shall refuse to serve, then such officer or person shall, for every such default or refusal, forfeit to his majesty such sum as the commissioners shall think fit, not exceeding 57, nor less than 40s. s. 8.

And after such charge given as aforesaid, the said commissioners shall take care that warrants + be issued and directed to wo of the most able and sufficient inhabitants of each pa ish, township, or place, requiring them to be assessors of the ates by this act imposed; and also therein appointing a certain lay and place for the said assessors to appear before them, and to bring in their assessments in writing. s. 8.

v. The manner of making the assessments.

And the said assessors are, with all diligence, to assess the full am given them in charge upon all ready money, debts, personal states, offices, employments, annuities, and pensions, chargeable is aforesaid; and by an equal pound rate upon all manors, lands, enements, rents, hereditaments, and other the premises, within the parishes or places for which they shall be appointed assessors. 38 Geo. 3. c. 5. s. 8.

The rules for assessing which duties are set forth in sec. i. of this head; and by sec.24. of the act,no privileged place or person s to be exempted from the assessments.

And, the said assessors are to make three duplicates of the assess. ments, and shall, at least 14 days before their delivering the assessments, to the commissioners cause one of the said duplicates

* Printed forms, for this purpose, are transmitted to the commis

sioners from the tax office.

+ See a form for this purpose under Assessed Taxes,

Persons to be Fated where resident for personal es tates.

Persons doubly rated shall be discharged of

the excess on certificate.

Persons avoid

bie.

or a fair copy thereof, to be put upon the door of the church or chapel; or if it be for an extraparochial or other place where there is no church or chapel, then on the door of the church or chapel next adjoining. 20 Geo. 3. c.17. s. 3.

And the commissioners shall tax every assessor within their divisions; and all sums assessed upon the said assessors, and the assessment made by the assessors, shall be written,estreated, levied, and gathered acccording to this act. 5. 44.

Every rate imposed on any house which an ambassador, re sident, agent, or other public minister of any foreign prince or state, doth or shall inhabit, shall be paid by the landlord. s. 46.

And every person who is to be rated for or in respect of any personal estate shall be rated at such place where he shall be resident at the time of the execution of this act; and all persons not being householders, nor having a certain place of residence, shall be taxed at the place where they shall be res dent at the time of the execution of this act; and if he be out of the realm, such person shall be rated in such parish, where he was last abiding within this realm. Annual act, s. 1§.

But where any person shall have any goods, wares, mer chandize, chattels, or personal estate, in any parish, consta blewick, division, allotment, or place, other than the place where he is resident, or had his residence, it shall be lawful to assess such person, in any parish or place, where the same shall be. Annual act, s. 11.

And if any person by reason of his having several place of residence, or otherwise, shall be doubly charged for any personal estate, then upon certificate made by two commiss. oners for the place of his last residence, under their hands and seals of the sums charged upon him, (which certificate they are to give without delay, fee, or reward), and upon oath made of such certificate before any two commissioners for the place, then the person so doubly charged shall, for so much as shall be certified be discharged in every other parish: Annual act, s. 11.

And if any person that ought to be taxed by virtue of ing the tax shall this act, for his personal estate, shall by changing his resi be charged tre- dence, or by any other fraud or covin, escape from the tar ation, and not be taxed, and the same be proved, before the commissioners, or two of them, at any time within one year next after such tax made, such person shall be charged upon proof thereof, at treble the value of so much as he ought to have been charged at the said treble value upon certificate thereof made into the exchequer by the commissioner! to be levied on the goods, lands, and hereditaments of such persons.Annual act, s. 12.

Householders shall give an

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Every householder shall upon demand of the assessors give an account of the names and qualities of such persons as shall lodge in their houses, under the penalty of forfeiting fixe their lodgers pounds, to be levied and recovered in such manner as any

account of

other penalty in this act mentioned, may be levied. Annual act, on demand ou

$. 13.

penalty of 51. Members of

sion houses.

The several members of parliament who shall abide within London and Westminster, and the suburbs of the same, parliament or within the county of Middlesex, shall, for or in respect of shall be rated their ready money or debts, or any other tax which may be at their manlaid on their personal estate or persons in respect thereof, be assessed only in the places where such members have their mansion houses, or other places where they most usually reside during the intervals of parliament; and in case any assessor or commissioner shall assess any member contrary hereto, he shall forfeit to the party grieved forty pounds, to be recovered by action, together with full costs of suit. Annual

ut, s. 14.

Inhabitants of

Where any person liable to be rated in respect of such ersonal estate, and inhabiting within the city of London, or towns, having ny other city or town corporate hath his dwelling house in personal estates ne of the parishes or wards therein, and hath any goods, in one or more ares, or merchandize, in any of the other parishes, within parishes, shelt he same, then such person shall be assessed, in the parish the one where ward where he dwelleth, and not elsewhere. Annual act, they reside.

15.

be assessed in

The officers of

quest, shall de

sioners, &c.

The officers in the receipt of Exchequer, and in other the blic offices, upon request to them made by the assessors, the exchequer ll deliver gratis true lists of all pensions, annuities, sti- and other ds, or other annual payments, and of all fees, salaries, publick other allowances, payable at the said receipt, or in the offices, on reI public office to any commissioner or officers, for the exe- liver lists of ion of this act, for the better guidance of the said assess- pensions, anin the charging of the same; and in all cases where any nuities, &c. to sions, annuities, stipends, or other yearly payments, or the commis fees, salaries, wages, or other allowances rged by this act, shall be payable at the receipt of the ance of the as or profits for the guidhequer, or at any other public office, or by any of his sessors, and in esty's receivers or paymasters, the tax shall and may (in default of pay. of non-payment thereof) be detained and stopped out of ment of the same, or out of any money which shall be paid there- stopped out of rate, it may be or for arrears thereof, be applied to the satisfaction of the pension, duties not otherwise paid as aforesaid; and the officers in &c. said Exchequer, and other the public offices aforesaid, keep true accounts of all monies stopped, and (upon est) give copies of such accounts to the collectors of such ies for the respective parishes, where the said monies are wed. Annual act, s. 16.

ad every person assessed for his office or employment, shall Officers shall rated and pay in the county, city, or place, where the pay where ene shall be exercised, although the profits arising by such ployed, &c. * or employment are payable elsewhere. Annual act, s. 17.

In the case of Purret v. Weeks, Hil. 7 Geo. 1. it appeared that the aliff was an exciseman, and lived in the county of Devon, and

Officers in

be assessed in

The master of the rolls, the masters in chancery, six clerks, chancery shall clerks of the petty bag, examiners, registers, clerks of the the rolls liberty, inrolments, clerks of the affidavit and subpoena office, and all other the offices of the court of chancery, that execute their offices within the liberties of the rolls shall be there assessed Masters in and not elsewhere; and the said masters in chancery for the chancery, six time being, and the said six clerks and registers for the time clerks, and re- being, shall be the commissioners for putting in execution, and commissioners. shall put in execution this act, within the said liberty, and exercise the powers therein contained. Annual act, s. 16. And all annuities, stipends, and pensions payable to any Pensions, &c. shall be rated officers in respect of their offices, shall be assessed where such where payable. officers are assessed for their offices and not elsewhere; and all other pensions, stipends, and annuities, not charged upo lands shall be assessed in the parishes where they are pay ble. Annual act. s. 18.

gisters, shall be

Where any office is cxecuted

by deputy, the

assessment to

And where any office is executed by deputy, such deputy shall pay such assessment as shall be charged thereon, deduct the same out of the profits of such office, and in of refusal or non-payment thereof, such deputy shall be be paid by him, ble to such distress as by this act is prescribed against person having any office or employment of profit, and to other remedies and penalties therein contained. Annuari s. 19.

&c.

Her majesty, the queen, or the royal family, not chargeable in respect of annuities.

dows of seaofficers, poor

But this act shall not charge the queen, or any of the roy family, for any annuities, granted to her said majesty, and their royal highnesses; but the same shall be free from all ta Annual act, s. 20.

Also, this act shall not extend to charge the pensions any superannuated commission or warrant sea officers, or Superannuated pensions of widows of sea officers slain in the service of sea-officers, crown, or the revenue of the most noble order of the garte pensions of wi- or the pensions of the poor knights of Windsor, payable of the Exchequer only, or to charge a certain pension of knights of hundred pounds granted by the late King Charles the second Windsor, pen- the poor clergy of the Isle of Man, or to charge the sion to the poor sions or salaries of his majesty's pages of honour, or of clergy of the officers employed, in collecting the tolls and duties payable Isle of Man, or the pages of virtue of any act of parliament for making, repairing, or m honour, or the taining any public roads. Annual act. $. 21.

salaries of col

icctors of toils,

not chargeable, executed his office in several parishes in that county, and also in rish that extended into Somerscthsire,the commissioners of whiche ty apprehending they had a concurrent power with the com oners of Devon to tax him for his salary, on account of his execut his office in their county, taxed him accordingly, and for want of ment thereof distrained; for this trespass was brought, and it held that it will lay, for though he rides about to the public house that county, yet he must be said to keep his office in the town he lives, and hath his books, and that he was therefore only taxa there. 1 Strange, 417.