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y usually act as commissioners of land tax and justices of

peace, s. 196. If any person shall think himself aggrieved by any determi- Appeal ly perion of the commissioners acting in the execution of this act, sons aggrieved. ter the sign manual, with relation to any right of preference or any right of redemption of any land tax to be sold, or with ition to the sale or mortgage of any hereditaments, or the nt of any rent charge, for any of the purposes of this act, b relation to the redemption or purchase of any land tax, for redemption or purchase of suhich not more than 5001. capi. tock would be iransferred in the whole, it shall be lawful for

persons to appeal to the commissioners appoiuted by this for hearing appeals, at the next petty sessions held by them in the division ; and the said commissioners, or two of 1, shall hear and determine all such appeals at ang petty ions to be by them appointed, from time to time, as there I be occasion; and on due consideration of all the circunces, and on examination upon oath or affirmation of the les interested, and all other persons who shall be willing to xamined, which oath or affirmation two of such commission

to administer, and on the production, upon oath or afir. prof any deeds, conveyances, or instruments, or upon the uction of any affidavits or depositions in writing, upon oath firmation, to be made in manner herein directed *, it shall wful for such commissioners of appeal to determine such ap

and give such order therein as shall seem expedient, which shall be final and conclusive upon all parties ; and if such fissioners shall have any doubts touching any matters relo the determination of such appeal, it shall be lawful for commissioners to require the advice or the opinion of any el, beiog a barrister of five years standing at the least; and commissioners may award the costs actually incurred in ppeal, and no more, together with such expence as shall arisen from the obtaining the opinion of counsel, to be ither by the party against whom such appeal shall have letermined, or by both the parties, in such proportions as the commissioners shall seem just; and in case of refusal payment, by the space of twenty-one days next after such nination, such commissioners of appeal, or two of them, ssue their warrant, to levy the same by distress and sale goods of the person ordered to pay, rendering the over. the owner, after the payment of the charge of such dis. od sale ; but where capital stock which would be requisite transferred for the redemption or purchase of land tax, which sach dispute may arise, would in the whole exceed in such public annuities, the person aggrieved shall apply

court of chancery or exchequer in England, by petition ummary way; which courts may grant such relief and such order therein as shall seem meet. s. 197.


Persons enti- Every person who shall tender his vote at the election of any Hled to vote at knight of the shire, or other member to serve in parlia. elections for 1 lands whereon me

reon ment within England or the principality of Wales, in re. the land tax spect of any messuages, lands, or tenements, of the quality ba:) bien re- and value which would by law entitle him to vote at such eleco deemed, may tion, the land tax charged whereon shall have been revote #thont de

ử deemed or purchased, shall be entitled to vote at any such Neewig that " Theñve lave election, without being compelled to show that such mes. beci as.esseed suuges, lunds, or tonements, have been assessed to the land tar, to ibe land tax. upon proving to the satisfaction of the returving officer, ca

oath or otherwise, that such land tax hath at any time previously to such election been redeemed or purchased, and the said messuages, lands, or tenements, become exonerated thers from, under the provisions of the acts for the redemption i land tax, or of this act *. s. 200.

III. The duties on offices and pensions. By 7 Geo. 1.c. 27, s. 19, and 12 Geo. 1, c. 2, s. 1, his ms jesty. by warrant under the great or privy seal, or sign madu may cause a deduction to be made not exceeding 6d. in the pound, out of all monies which shall be paid for pensiou and annuities charged upon any of the hereditary or temporary duties, and for all salaries, fees, and wages payable for off as of profit, granted by or derived from the crown, and for al other payments from the crown whatsoever; the pay of com. inission and non-commission officers, and private men in the navy or army only excepted.

And by 31 Geo. 2, c. 22, there shall be yearly paid is. above all other dutics, for every 20s. of the yearly value of a salaries, fees, und perquisites,t received for all offices and . ployments of profit in Great Britain, and 1s. for erery k of all pensions and other gratuities, payable out of any retre nues belonging to his inajesty in Great Britain, exceeding the value of 1001. s. 1,

But nothing herein shall extend to the pay of commission of non-commission officers, or private men serving in the Daryo army. 31 Geo. 2. c. 22, s. 24.

Nor to the pay of any military officers serving on the staf, or belonging to any of the king's garrisons, regiraents, troops companies, Chelsea hospital, or the hospitals of the area 32 Geo. 2. c. 33. $.11.

Nor to any pension, annuity, rent, or $um charged up: the reverrue by any of the king's predecesssors, or by act


* Sce stat. 19. Geo. 2. c. 28, and stat. 20 Gea. 3. 6. 17, poder wille PARLIAMENT.

+ It is declared that by the word PERQUISITES are meant such prie fils of offices and employments as arise from fees, established by cur tom or authority, and which are payable either by the crown of the subjects, in consideration of business done in the course of executing such offices and'employmenis, 92 Geo. 2, c. 33; . $

alarieg as are


under the


* parliament, granted to any person in fee, or fee tail, or till redeemed by payment of any sum mentioned in any grant or act of parliament. $. 12.

Nor shall any thing in the said act extend to charge aoy offices or employments in either of the two universities with the said duty. $. 13.

Nor any pension or gratuity which the king shall declare, in the warrant directing the payment thereof, to be inteaded as a charitable donation. $. 10. The said duty is to be deducted out of such salaries and fees Nuties in re

spect of such as are payable by the crown, at the Exchequer if the same are payable there ; and if not, the same shall be deducted by the pyable by the proper officer who pays the same, and be by him afterwards crown, to be paid into the Exchequer. 31 Geo. 2, c. 22. s. 2.

deducted at the . But where the profits of such offices shall arise in the

But the duties whole or in part from perquisites due and payable in the in respect of 6 course of office, and not from salaries, fees, and wages paid salaries as are by the crown, the same shall be under the management of not payable by the commissioners of the land tax. 31 Geo.2, c. 22. s. 3,

, the crown, to be 5, 6:

nagement of And, for the purpose of assessing these duties, the commis. the commissionsioners shall meet at the most common places of meeting yearly, ers of the land on or before 3 July, and afterwards as often as shall be ne

Manner of ascessary; and they may subdivide themselves, so as three com- sessiog duties. missioners be appointed for each hundred. 31 Geo. 2. C. 22. 8. 6.

And any two or more of the said commissioners at such general meeting, or within eight days after, shall set down in writing, in a rate to be by them prepared for that purpose, the amount of the said duty of ls. in the pound, to be paid by all officers, their clerks or agents, exercising any of the sail employments, the salary, wages, fees, and perquisites whereof exceed the value of 100l. a year. 31 Geo. 2. c. 22. $. 6.

And the said commissioners may ascertain the same according to the annual value at which such profits stand van Jued in the last assessment to the land tax. 31 Geo. 2. c. 22. 6. 5.

But, in order that all offices may pay in a like proportion, it is provided that the said commissioners may ascertain the amount of the perquisites arising from such offices, according to their best judgment, distinct from the salary, fees, and wages thereof, independently of any former valuation. 32 Geo. 2. C. 33.

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$. 5.

And, for the better ascertaining thereof, the receiver to be appointed by his majesty for these duties shall transmit to the commissioners of land tax in every district where any office is to be assessed, an account of all such offices whereof the salaries, fees, and wages, do not exceed 1001. a year; and if the commissioners shall find that the perquisites arising from such office, together with the salary, fee, and wages thereof, ás certified by the receiver, do exceed together the amount of 105'.



a year, they shall assess such office, and cause the duty of 1s. in the pound to be levied and collected thereon. 32 Geo. 2. c. 33. $.6. .

And where any person shall have two or more offices in any part of Great Britain, the salary and perquisites whereof toge. ther cxceed 1001. a year, such person shall pay 1s. in the pound for the profits of such offices. notwithstanding the sala. ry and perquisites of no one of the said offices be of the value

of 1001, a year. 31 Geo. 2. c. 22. s. 23. Signing the as. And the said commissioners, or any three of them, shall at sement.

within the time above limited sign and seal two duplicates of the said rates, and cause one of them to be delivered to the col. lector of the land tax for each place respectively, or to such other two honest and responsible persons as they shall at their discretion appoint to be collectors thereof, with warrant to collect. 31 Geo 2. c. 22. s. 6.

And if any person think himself aggrieved by being overrated he may appeal to the barons of the Exchequer, and the barons, or one of them, shall de ermine such appeals before the last day of Michaelmas term yearly. -And the collectors are On application to permit persons charged to inspect the dupli. cates without fee ;-and every person intending to appeal shall give notice thereof in writing to one of the collectors. 31 Geo. 2.c. 22. s. 6.

And if any dispute arise whether the fees, wages, or salary of any office, or whether any pension or gratuity be chargeable, or touching the sum to be deducted, such disputes shall be heard by the barons of the Ecchequer, on complaint in writing before them, either by the party aggrieved, or by the receiver.' 33 Geo. 2. c. 33. s. 3.

And the complainant shall give a copy of his complaint to the person agaiusť whom the same is made, within ten days after the same is lodged with the barons ; and the barons shall determiue such disputes in a summary way :-and their deter.

mination shall be final. $. 4. Transmitting

The commissioners are to deliver a schedule in parchment, duplicaties. under their hands and seals, containing the whole sum rated

within each parish, unto the receiver general of each county, and sball transmit a like schedule into the king's replembran. cer's office of the Exchcquer, before the first day of Hilary Term, or within twenty days after (all appcals beiog first deter. mined). 31 Gev. 2. c. 22. s. 6. '

And the said duty shall (save as herein otherwise prorided) bc collected as the land tax. s. 7.

That is to say : in all cases where any fees, salaries, wages, or other allowances or profits in any office, shall be payable at the receipt of the exchequer, or by the cofferer of the king's household, or out of any other public office, or by any of his majesty's reecivers or paymasters; the duty in case of nobpay nyent may be stopped there; and all such officers shalt keep an account of all mouies stopped, and upon request give co.


ies of such accounts to the collectors for the parishes where he said movies are rated. 31 Geo. 2. c. 92. s. 26. And all deputies shall be liable to pay for thir principals, id may deduct the same out of the profits of their office. 27. And the said sums collected shall be paid to the receiver Paying to the neral in the conrse of the quarter wherein the same shall have receiver. en deducted ; and such receiver general shall, within one onth after, give to the commissioners a receipt for the same, uch shall discharge the division. 31 Geo. 3. c. 22, s. 12. Geo. 2. c. 33

$. 1. And such receivers shall within the next quarter pay the Receiver page ne into the Exchequer. 32 Geo. 2. c. 33. s. 1.

ing into the Ex.

chequer. And if any collector shall keep any money in his hands longer Collector not in aforesaid, or pay it otherwise than to the receiver gene, paying over l, he shall forfeit 401. 31 Geo. 2. C. 22.

$. 13.

money. And if the receiver shall pay any money received by him, Receiver, her than into the Exchequer, and within the times limited, he Al forfeit 5002. to bim that will sue. Ibid. See also Land Tax and PROPERTY Tax.

IV. Property Tar. ! Duty on the owners of lands, tenements, and heredila

ments. l. Duty on the occupiers of dwelling-houses, lands, tene.

ments, or hereditaments. i. Duly on stock in the public funds. D. Duty on professions, trades, or vocations. · Duty on public offices, or on annuilies, pensions, and

stipends, payable by the crown, or out of the pub

lic revenue. 1. Eremptions and abatement s in respect of the amount

of income. 1. What persons may act as commissioners for general

purposes in pulting the act into execution. li. Additional commissioners may be chosen. Commissioners for special purposes may be ap

pointed. Powers of particular commissioners. Porers of the commissioners for general purposes,

and of the additional coinmissioners in general. What persons are chargeable wilh the duties. ü. "Returns to be made by the persons chargeable to the

duties, on notices left by the assessors. How the assessments are to be made in respect of the

duties chargeable on tundlords and tenants. Appeal from the assessments in respect to the duties

chargeable on landlorus and tenants. Continuance of the assessments in respect to the du

lies chargeable on landlords and (cnants.

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