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of parliament, which, at any time within seven years next before the beginniog of this session, have been made for granting a land tax, jointly with any other tax, and to have converted the same to their own uso, and if such collectors be dead, then to issue such precept to their heirs, executors, or administrators, thereby requiring all such collectors, their heirs, executors, or administrators, to appear before the said cominissioners at the time'and place in such precept prefixed; and upon their appearapces, or making default (after summons delivered to them, or left at the usual places of their abode), the said commissioners shall enquire by examination of witnesses upon oath or other lawful means, and determine what sums of money the said collectors did receive, or fraudulently convert to their own use ; and thereupon issue their warrants and orders, requiring all . such collectors, their heirs, executors, and administrators, in whose hands the said commissioners shall find any such , money to be remaining, or who shall be chargeable therewith, to pay the same to his majesty's use, in manner following; that is to say, in case there be any deficiency remaining upon any such parish or township of the quota charged thereupon by the act whereby the money found as aforesaid was collected, then such deficiency shall be satished, in the first place, out of the monies so recovered, or the same monies, so far as they will extend, shall be applied towards the making good of such deficiency ; and in all cases where there is no deficiency, or there shall be an overplus more than sufficient to discharge such deficiency,

the said commissioners shall, by their said order, require the -said money so found, or the overplus thereof, to be paid to the receiver general towards discharging so much of the proportions to be charged on such parish or township by this act. $. 117. . .

And such payments so to be made in pursuance of the said orders, shall be sufficient discharges to the said collectors, their beirs, executors, and administrators, against his majesty, and all other persons. S. 118.

And if any such collector shall neglect or refuse to pay any sum according to such order within the time by such order limited, the said commissioners, or two of them, are to imprison the person of every such collector, till he make payment of the said money; and to seize and secure the estate, as well freehold -as copyhold, and all other estate, both real and personal, of such collector, to him belonging, or which shall descend or comc into the hands or possession of his heirs, executors, or adininistrators, wheresoever the same can be discovered or found; and the said commissioners who shall so seize and secure, shall appoiot a time for a general meeting of the commissioners, and cause public notice to be given of the place where such meeting shall be appointed, six days before such meeting ; and the commissioners present at such mceting, or the major part of them (in case the monies detained be not paid), shall sell and dispose

of all such estates which shall be for the cause aforesaid seized and secured, or any part thereof; and out of the monies arising by such sale, pay (ir. manner prescribed by this act) the sum detained in the hands of such collectors, their heirs, executors, and administrators, with the charges of recovering, raising and paying the same; and the overplus, (if any) to be restored to such person as owned the said estate before the sale thereof.

S. 119. Receiver gene- In case there be any failure of raising or paying the several ral to certity sums charged upon any county or place, the receiver general defaults.

shall certify under his hand to the barons of the exchequer, the particular city, town, parish or place, where such failure hath happened, together with the names of the assessors and collec. tors, and the several other persons charged with the said tax; which place, or any person charged with the said tax withio such place, shall be liable to process for such neglect. S. 105.

Bat oo receiver, his heirs, executors or administrators, shail in their account of the monies to be raised for any year after the 25th day of March, 1801,certify for any of the said monies which shall be in arrear, unless such account shall be declared and pas sed in the exchequer within two years after the commencement of the year (such year commencing from and after the 255 day of March) in which such monies shall be to be raised; het all such monies in arrear shall remain a debt upon such receiver, 42 Geo. 3. c. 116. s. 178.

And if any receiver general shall return unto the court of exchequer any sum of money to be in arrear, after the same have been received, either by such receiver general or his do puty, or shall cause any person or place to be set insuper in the said court, for any sum so received, such receiver general shall be liable to pay to every person damaged by such unjust retura or setting insuper, treble the damage thereby occasioned, to be recovered by action, bill, plaint, or information : and shall also forfeit to his majesty double the sum unjustly returned or caused to be set insuper. s. 43.

And in case the proportion set by this, or any former act, shall not be fully assessed and paid; or if any of the said as. sessments shall be imposed upon any person not of ability to pay or upon any empty or void house or land, or that through any wilfulness, neglect, mistake, or accident, the said assess ment happens not to be paid to the receiver general or depu ties; then and in all such cases, the commissioners, assessers, and collectors, are to re-assess all such sums upon the divisioni wherein such deficiency shall happen, or parishes therein, A to the commissioners, or such number of them as may cause the first assessment to be made, shall seem agreeable to equity and justice; the said new assessment to be collected in such mander as other assessments. s. 18.12

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ix. Receivers general to pay the Money into the Erche.

quer. Every receiver general, within one month next after he shall we received the full sum charged on any division, shail give to ch commissioners, as shall act in such division, a receipt under s hand and seal; which receipt shall be a full discharge to each vision. s. 13. And the said receivers.general are hereby required forth with, at farthest within twenty days after the receipt of any money the taxes by this act granted, to transmit the money by m received into the exchequer. s. 13. And the commissioners of the treasury are to allow to the d receiver-general a salary not exceeding 2d. in the pound

so much as he shall pay into the exchequer. $. 13. And in case any receiver-general, or his deputy, shall pay i part of the monies, paid to him by any collector to any son whatsoever other than into the exchequer, and at the times ited; or in case such receiver-general, or his deputy, shall

any part of the said monies by any warrant of the commisters of the treasury, or upon any tally of pro, or tally of an. pation, or other way whatsoever, whereby to divert the ac

payment thereof into the exchequer, every such receiver ge. al shall forleit 5001. to him that shall sue for the same in court of record. S. 81. To receiver general of any of the taxes by this act granted, ny of his agents or servants, shall maintain any action against hundred for being robbed on the king's highway of any of said monies, unless the persons carrying such monies shall, le time of such robbery, be together in company, and be ein Bumber at the least, to attest the truth of their being so selle 8. 121.

Transmitting Duplicates of the Assessments into the Ex

chequer.

nd the said commissioners are to deliver a daplicate in hment, under their hands and seals, fairly written, contain. he whole suo assessed upon each parish or place, and also hristian names and surnames of the assessors and collectors, the receiver-general,and shall transmit a like duplicate into ting's remembrancer's office of the exchequer; upon or be. the 8th August, or within twenty days after (all appeals to being first determined), for which duplicate the remem. ter shall give to the person who brings the same a receipt riting, gratis, under the penalty of 101. to be recovered to ing's use, as other penalties. $. 8. id by 12 Geo. 3. c. 116, so long as a duplicate of the land charged upon any parish or place, shall, under the provi. of the act 38 Gev. 3. c. 5, s. 8, and of the act fos the re. OL, IV.

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demption of the land tax, 38 Geo. 3. c. 60. s. 5. irfra, be the quired to be delivered to any receiver-general, it shall be law. ful for such receiver-general,

upon the receipt of the whole assets. ment of the county,riding, or place, in case he shall have received such duplicates as aforesaid, and the same shall be returned to the office of the remembrancer of the exchequer pursuant to the directions of the last act, to allow to the clerks who shall har delivered such duplicates, three half-pence in the pound, 25 m upon the amount of the land tax which shall have been redeemed as also upon so much as shall remain chargeable': but it be lawsul for the commissioners of the treasury, or three of the whenever they think fit, to order that the said allowance cease to be paid for so much of the land tax as shall have redeemed. s. 177.

Also to ascertain what persons are assessed to the land upon the election of members of parliament-It is enacted 18 Geo. 2. c.18 *, that the commissioners, or three of them, sign and seal a duplicate of the copies of the assessments, delivered to them by the assessors after all appeals determin and cause the same to be delivered to the clerk of the peace be kept amongst the records, and inspected by any person out fee.

But persons who have redeemed their land tax shall obliged at any such clcction to show that the premises han assessed to the land tax. 42 Geo. 3. c. 116. s. 200 +.

And the said receiver-general, upon the receipt of the assessments (in case he shall have received the several cates of each parish, and duplicates shall be returned office of the remembrancer of the exchequer, and not other shall allow, according to such warrant as shall be given said commissioners, or two of them, 1ļd. in the pound commissioners' clerks, for their pains in fair writing the ments, duplicates, and copies, belore directed, and all want orders, and instructions, relating thereunto, s. 14.

The duplicates of the several books of assessnica and delivered by the assessors, to the commissioners, division, or to their clerks, and which shall be in the sion of such commissioners, or clerks, and all minute and other public books and papers relating to the law in the possession of any such cierks removed from office the possession of the executors, administrators, or otha representatives of any person who shall die during his after his removal from the saine, or in the possession agent or attorney, or of any other person whomsoerer. deemed to be the property of the commissioners at such division, as records of, and belonging to, them gan. be deposited with and remain in the possession of the

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I commissioners, or their clerks for the time being, or of h other person as the commissioners, or three of them, shall heir meetings appoint. 38 Geo. 3. c. 5. s. 15. LIl persons having in their possession any such books or paaforesaid, relating to the land tax, shall within one calen. month next after notice in writing, signed by three commis. ers, or a truc copy thereof, given to or left at the usual e of abode of such person, deliver up all such books an: ers unto such persons as the said commissioners by such ce shall appoint; whose receipt for the same shall be a large to such persons: and if any such person shall refuso eglect so to deliver the same within the time limited by notice, he shall forfeit 501. ; one moiety to be paid to the ver general, and applied in aid of the land-tax, and acted for accordingly; and the other moiety to the person shall sue for the sams: to be recovered with full costs y court of record at Westminster. s. 16.

Indemnity of officers doing their duty; anıl herein of their

punishment for misbehaviour. my action shall be prosecuted against any person for what all do in pursuance of this act, such person may plead the al issue ; and if the plaintiff become nou-suit the defenshall recover treble costs. $. 39. commissioner, assessor, or collector, shall be liable to enalty other than such as by this act may be inflicted. if any assessor or collector, or other person, shall ly neglect or refuse to perform his duty in the due ex

of this act, or shall be guilty of any fraud or abuse in ting the same, the said commissioners, or three of them, ower to impose on such person such fine as by them shali ught proper, so the same exceed not 401. ; which fines lot be taken off but by the consent of the majority of the ssioners who imposed the same, but shall be levied by It under the hands and seals of the commissioners, or two 1, by distress and sale; and in default of gooils and

the offender (not being a peer or peeress) to be comby warrant under the hands and seals of the said com. bers, or two of them, to prison, there to remain till pay, of the said fire. s. 19. 1 all fines imposed by virtue of this act shall be paid to ceivers general, and by them into the exchequer; and e inserted in the duplicates transmitted to the office of the remembrancer. s. 19. I no non vult ulterius prosequi shall be made or allowed

court whatsoever, in any suit for the recovery of any pains, penalties, or forfeitures, upon any person by this

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