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Collectors, and will be collected exactly in the fame manner as those of last year.

The times allowed by the Act are regulated as follows:

The affeffors are, within fourteen days from the receipt of their inftructions, to deliver the notices required to all householders and occupiers of diftinct apartments, who are allowed fourteen days to make their returns. The affeffors are, within feven days from those returns, to deliver notices to lodgers, inmates, and other perfons refident in the dwelling-houfes, the owners of which fhall have made any returns, who are alfo allowed fourteen days to make their returns. But if the affeffors fhall have knowledge of the refidence of any lodger or inmate, they may deliver that notice without waiting to receive the return of the householder, and if they discover any omiffion of any lodger or inmate, in the return of any houfeholder, they may notwithstanding deliver to him the like notices; but they are not required to do this, but may, for want of a return, declare fuch perfons defaul-' ters, of which proceeding further notice will be taken hereafter.

The affeffors are to deliver to the c'erks to the Commiffioners under the Act all the returns made to them within three days after the delivery of thofe returns, if the Commiffioners are then appointed; if not then appointed, within three days after their appointment; and they are allowed the fame time for delivery to the Commiffioners clerk of all fubfequent returns made to them. It is an important part of the affeffor's duty to advert to all thofe who omit to make a due return, and to make out lifts containing their names and places of refidence. He fhould alfo advert to thofe who return a declaration in lieu of a statement, and make a return thereof, in order that fuch perfon may be affeffed in the proper places and before the proper Commiffioners. He fhould therefore be inftructed to be affiduoas in obtaining the names of all perfons chargeable within the limits wherein he acts, and to make out lifts of those perfons, particularly of those to whom he has delivered notices, o herwise he may not be able to include them in h s returns in cafe they make default. On this principally will reft the meritorious performance of his duty, from which he can expect to entitle himself to any reward. The lifts he fhould deliver at the fame time he returns the ftatements. They must contain the name of every perfon chargeable on his own account, and alio of every other perfon for whom he acts in any of the characters before mentioned.

A's

&C.

Sect. 73.

As a part of the fame fubject, the places where the charge Place where the is to be made are next for confideration. Householders and charge is to be Occupiers of diftinct apartments are to be charged in the made. place of their refidence, at the time when the notice (either Houfeholders, general or fpecial) is given, though they may have property, or carry on trade, &c. in other parishes, unless they have alfo an ordinary place or places of refidence elfewhere, in which cafes, upon notice given of the other place or places of refidence, the parties may be charged at their other places of refidence, and pay the whole in one place, or part Sect. 75. in one and part in another, at their election; which places, and alfo the proportions intended to be paid, must therefore be fignified in the returns to the notices.

The fame rule applies to trustees, agents, receivers, guardians, tutors, curators, or committees, chargeable for Income received on behalf of others, and alfo to chamberlains, and other officers of corporate or public bodies affeffed on account of the corporate Income.

Lodgers, inmates, and all perfons having no certain place of refidence, will be charged in the place where they are actually refident at the time of the notices being given; and this charge will continue, notwithilanding any fubfequent removal, unless notice is given to the affellors as explained hereafter.

Trustees, &c.

Sect. 73.

Perfons who are out of the kingdom at the time of the Abfentees. delivery of fuch notices, are to be charged in the place of Se&t. 73. their laft ordinary refidence before their departure; unless, in confequence of any notice from any agent of fuch party, the affeff.nent is required to be made elsewhere.

It is for obvious reafons defirable, both with refpect to the convenience of the party and the facility of executing the A&t that every perfon fhould be charged at his ufual place of refidence. In all cafes, therefore, where any party chargeable receives notice, or is at the time of the delivery of no- Sect. 74. tices at any other place than his ufual refidence, he will, on giving notice of his proper place of refidence to the affeffors, and making a declara ion of his intenti n of delivering hist statement and being affeffed there, be charged at his proper place of refidence *. In cafes alfo of removal the charge

* Vide former Act, Sect. 84.

will

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will be transferred from the place of former refidence to the place of intended refidence, on notice given by the party, and on a certificate granted by the Commiffioners or their clerk, as directed by the former Act, of the amount of the affeffment; which certificate is to be delivered gratis on application of the party, and will be a fufficient authority for vaca ing the former affeffment to the amount certified, and for transferring the future collection and account of the fums contained in the affeffiment to the place of future refidence *

Having confidered the cafes where no delay or difficulty occurred, we will now advert to thofe where omiffions and unfatisfactory statements oblige the Commiffioners to call for schedules, to fummon the parties, and make affeffments that lead to appeals; noticing, at the fame time the care of the Legiflature in affording every poffible opportunity to thofe who wish to purfue a fair, open, and candid mode of conduct, of obviating the neceffity of any further trouble or enquiry. Under this head it may be as well to mention fome particular cafes in which the Commiffioners may allow of a deviation from the precife courfe to be pursued by parties chargeable.

Any perfon difcovering an error in his lift or ftatement, or in his schedule, is allowed to deliver in an amended lift, ftatement, or schedule; and this, if done before any pro ceedings have taken place, will protect the party against the recovery of any penalty incurred by the neglect; but if any proceedings have been commenced for the recovery of a penalty, the Commiffioners may, on proof by the party that no fraud was intended, certify their opinion to the court in which the proceedings are carrying on; and the court, on the fummary application of the party, and production of the certificate, are to stay all proceedings, awarding cofts, or not, or fuch cofts as fhall be thought fit.

Imperfect ftatements and schedules delivered in by truftees, agents, &c. in the receipt of Income of other perfons, may be received by the Commiffior ers, where the imperfection arifes from any cause that renders it impof

*This is one of the provifions of the former Act, which, with others that will be noticed hereafter, remains in force for the execution of this.

fible for the party to make out a more correct lift or flate ment; but the grounds and reasons for fuch infufficiency must be flated by the party applying, and mufl be fa:isfactory to the Commiffioners, who may then declare their acceptance of the ftatement or schedule in the form deliver ed, and the party will not in such case be subject to any penalty.

Where the time allowed by the A&t is not fufficient to enable the party to make out his statement or schedule on account of fome difficulty that may arife in afcertaining the particulars of Income, the time may be enlarged by the Commiffioners on fatisfactory grounds ftated to them, and the nature of the difficulty being explained, and this allowance of the Commiflioners will exempt the party from any penalty for not delivering a statement within the time required by the A&t.

Allowance of further time.

Sect. 56.

But the Commiffioners in granting this indulgence are Sect. 56. to take care that a fufficient time intervenes between the delivery of a statement or a schedule, and the period fixed by the Act for the payment of the first instalment, that is to fay, forty days in the first inftance and thirty days in the latter.

There are three cafes in which the Commiffioners for Schedules. the general purposes of the Act may require a schedule to Sect. 52. be delivered to them of the property from which the chargeable Income arifes, and of the deductions which the party claims to be made therefrom, for which a precife form is given in the fchedule to the Act; firit, where a party chargeable has not returned a statement; fecondly, where the Commiffioners are not fatisfied with the statement returned; and thirdly, where any furveyor or inspector applies to the Commiffioners for a revifion of any statement, fuggefting in writing that there is reafon to believe that the Income of the party is larger than is indicated by the statement, or that any perfon returned as not chargeable, and on that account omitted in the abftract of the Commiffioners ought to be charged. In the two former cafes the schedules must be required as a matter of courfe, and a precept must be iffued for that purpofe; but in this laft cafe the Commiffioners must take the fuggeftion of the furveyor into confideration, and having heard his reafons, fhall, unlels they, or a certain proportion of them, fee good caufe to the contrary, iffue a precept for fuch schedule; but if

the

Precept for fchedule. Sect. 52.

Se&t. 57.

the faid Commiffioners, or fuch a proportion of them, namely, all except one where lefs than five are prefent; or except two, where five are prefent, adjudge that there is just cause to difallow the officer's application for a schedule, then they may proceed, to afcertain the affeffment upon the statement itfelf, as delivered in by the party, without regard to the objections offered, the effect of which is, that unless a greater proportion than the majority of the Commiffioners adjudge that the furveyor's objections ought to be difallowed, they must allow them and grant a certificate accordingly.

In either of the above three cafes the Commiffioners will direct a precept to the party, requiring a schedule to be delivered to them in ten days; this precept is binding, whether delivered or left at the laft or usual place of abode of the party, and he muft, in obedience to it, return to the Commiffioners, within ten days from the date of the precept, an exact schedule of the particulars of his property, with the annual value thereof, made out in conformity to the Act, and to the rules in the fchedule annexed to the Act, and according to the Table there inferted, which must be figned by him previous to the delivery.

Fourteen days are given after the return of this schedule, before any proceeding takes place upon it, in order to allow fufficient time for inquiry on the part of the Commis fioners, and the furveyors or infpectors. In this interval the infpector or furveyor may examine the schedule. He may furcharge or put a greater annual value on the property of the party, or may object to any deductions either from the nature of the deduction itfelf, or the amount of it, in order that the whole or a part may be difcharged. He may also require any other property to be inferted in the fchedule, which the party may have omitted; at the expiration of the fourteen days, or as foon after as the Commiffioners can conveniently meet, they will proceed to determine upon the fchedule. And unless that hould appear to the Commiflioners to be unfatisfactory in fome particulars, they may proceed to make an affeflment thereupon, brft calling upon the party, if they think neceffary to verify the schedule upon oath or affirmation, in which cafe the schedule is finally to be confirmed, and the affeffment must be computed and afcertained thereupon, without further trouble or application to the party; but if the party ihall not

fo

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