to time, and as often as any such collectors shall be guilty of default or neglect, provided security be taken, if required, as in the case of an original appointment, and provided the like security be taken on every such new appointment as shall have been required to be taken on the appointment of collectors, at the commencement of any year. 43 Geo. 3. c. 99. 3. 40

ver to the new collector the

And such collectors, so in default, shall on the demand of Collectors dissuch commissioners, deliver up to the collectors newly appoint. missed, to delied, all such certificates of assessments, which they were charg to collect, and all accounts of receipts and vouchers of pay-certificates of nent; and also shall pay to the receiver general, all sums then assessments, a their hands, at such time as such commissioners shall appoint; &c. or in default to forad if any person, after such removal, shall refuse or neglect do any matter or thing required by this act, such person all forfeit fifty pounds, to be charged in any assessment for ch parish, and recovered as such assessment may be recoverand shall also remain liable to such other forfeitures gd disabilities, that 'may be incurred by this act, for detainig the monies in his hands, after demand. 43 Geo. 3. c. 99.

feit 501.

sessments, &c.

If any collector duly summoned, shall refuse to attend such Collectors remmissioners, or shall not answer all such lawful questions as fusing to attend be demanded of him, or shall refuse or neglect to produce commissioners certificates of assessments, accounts, or vouchers of such with their eipts or payments, or shall not obey the order of such com- to forfeit 501. sioners, such collector shall forfeit fifty pounds, to be rged upon him in any assessment, as aforesaid, and to be overed as such assessment may, over and above any forfei or disability for detaining monies in his hands. 43 Geo.3. 19. s. 41.

And whenever any money shall be detained in the hands If monies in any collector, or any penalty imposed on any collector the hands of I remain unpaid, and the same cannot be recovered by the collectors, or grant of the commissioners, or the commissioners shall neg them, cannot penalties on to issue such warrant, then such part as cannot be recover- be recovered, which shall have arisen from the duties, shall be recoverable the amount debt upon record, to the king, with costs; and such part shall be recoich shall arise from any penalty, may be recovered by action verabie as a information, with full costs; and the sum recovered shall cord. paid to the receiver general, in aid of the parish. 41 Geo. 3. 9. s. 41.

debt upon re

to deliver a

Also, the collectors, when required by the churchwardens Also, collectors Loverseers or guardians of the poor, or two of them, or the when required Et vestry, or one of them, shall deliver an account in writ. by the churchof the sums received, and of the sums in arrear, and of the wardens, &c. remaining in their hands, and also of the sums paid to the statement of ver general; and if any collector shall refuse or neglect, their account, hin fourteen days after such demand, he shall forfeit to the on penalty of of the poor, twenty pounds. 43 Geo. 3. c. 99. s. 42.

any collector shall neglect or refuse to demand payment

201.

cute the war

rants of the

the names of

If collectors do of the persons chargeable, or to leave a demand in writing at not demand du- their last places of abode, or on the premises charged, and ties, and exe- within the time herein limited ;' or in case of default of pay. ment upon demand, shall neglect or refuse to execute the warcommissioners, rant or precept of the commissioners for recovering the same, within two calendar months after the duties are payable, it defaulters can- shall not be lawful for such collector to insert in the schedule into the exche- to be by the receiver general returned into the exchequer, the name of such person as having made default of payment, but parish must be the parish shall be answerable for the same, in the manner directed by any acts for granting the said duties*. 42 Geo. 3. c. 99. s. 43.

not be returned

quer, but the

answerable.

And collectors

And no collector shall be allowed to insert in any schedule not to insert in the name of any person to be returned into the exchequer, as any schedule to not having paid the duties, unless such collector shall make oath, to the exche- or, being one of the Quakers, make and subscribe a solemn quer, any per- affirmation before two commissioners,

be returned in

son as a defaul- That the sum for which such person is so returned in de ter,unless upon fault, is due and wholly unpaid, either to such collector or to oath as to cer- 6 tain particulars. any other person or persons for such collector, to the best of his knowledge and belief; and that such person became insol. ' rent or bankrupt, before the day on which the duties became 6 payable, and had not goods and chattels sufficient whereon to raise and levy such duties within the parish, ward, or place, for which such collector shall have been appointed at any time since such duties became payable; or that such person re'moved from the parish, ward, or place, for which such 'collector shall have been appointed, before the day on which such duties became payable, without leaving therein sufficient " goods and chattels whereon such duties then payable could be raised and levied, and that there were not, nor are any < goods and chattels of any person or persons liable to the pay. 'ment of such duties, in arrear, or any part thereof, whereby 'the same or any part thereof, could, or might be, raised or 'levied.'

Collectors to make a return upon oath, of

Which oath or affirmation shall be indorsed on such sche. dule. 43 Geo. 3. c. 99. s. 41.

The collectors shall make a return, fairly written on paper, under their hands, to such commissioners, containing the persons from names, surnames, and places of abode, of every person with whom the du- in their collections, from whom suck collectors shall not have ties cannot be been able to collect such duties, and which shall have beat collected.

verified on the oath of such collector, and the particular reason for returning each defaulter, and the sums charged upon such person, and such commissioners, after examination thereof, on the oaths or affirmations as aforesaid, of the collectors, shall ascertain the sums which shall have been discharged

from assessment, for any cause therein specially allowed*.

43 Geo. 3. c. 99. s. 45.

out certain

And the commissioners shall also make out their schedules, And the comcontaining the sums discharged, and the sums which each de. missioners are faulter ought to be charged, and the sums which by the col- also to make lectors' neglect, shall not have been collected, and which ought schedules, and to be re-assessed on the parish, and shall cause the said deliver the same particulars to be inserted in a schedule, fairly written on to the receiver parchment, under the hands and seals of such commissioners, general, to b or two of them, containing the names and surnames of the col-the exchequer, lectors, and the same to be delivered to the receiver general that process to be returned by him into the exchequer; whereupon every may issue. person so making default, and each parish or place so in default, may be charged by process of the court, according to the course thereof. 43 Geo. 3. c. 99. s. 45.

returned into

And in default of such schedule, the receiver general is to In default of return every such parish or place insuper, in all sums not such schedule, the parish to be paid and contained in the duplicate of assessment, to him de- returned insulivered; and all such sums so returned, shall be reassessed on per, and the such parish; and the proper officers are to take care that pro- parish re-ass cess be issued, and made effectual, so that all sums in arrearsessed. be recovered, and paid into the exchequer. 43 Geo. 3. c. 99.

8. 45.

And if any such collector shall neglect, or refuse to make Penalty on colsuch return in manner before directed, such collector shall lector not muskforfeit one hundred pounds. 43 Geo. 3. c. 99. s. 45. ing such returul. Every collector shall have three pence in the pound for Collector's what money he shall pay to the receiver general, within the time poundage. limited. 43 Geo. 3. c. 161. s. 79.

false book, al

No collector shall collect by any rate or book, other Collectors gathan such as shall be signed and allowed by such commissi-thering by a oners, or two of them; and in case any collector shall col- tering the rate, lect by any other rate or book, or shall receive such duties or not paying from any person not charged therewith, or shall collect from the whole moany person, more money than is actually charged in such ney collected. rate, and not pay the whole money by him collected, or fraudulently alter any such rate or book, after signed, and allowed by such commissioners, such collector shall forfeit one hundred pounds. 43 Geo. 3. c. 99. s. 51.

the sums received.

If any collector shall neglect or refuse to pay any sums Collectors rereceived, and shall detain, and not pay the same at such fuing to pay times as by this act is directed-or shall have refused to give account to the commissioners of the sums collected ;-the com. missioners are empowered to imprison the person, and seize and secure the estate, as well freehold as copyhold, and all other estate, both real and personal of such collector, or which shall descend or come into the hands or possession of his heirs, executors, or administrators, wheresoever the same

* See p. 763, 794, 812, supra.

And to ascer

ver general is to deliver to

can be discovered or found: and such commissioners who shall so seize and secure the estate of any collector, shall ap point a time for a meeeting of the commissioners, and cause pub. lic notice to be given of the place where such meeting shall be appointed, ten days before such meeting; and the commissioners pre sent, or the major part, in case the accounts of such collector be not duly delivered, or the monies detained be not paid, shall be empowered to sell all such estates seised and secured or any part, to satisfy into the hands of the receiver general, the sum not accounted for or so detained, together with the costs of recovering, raising, and paying the same; which costs shall he settled by the said commissioners, and the overplus (if any) restored to the person. 43 Geo. 3. c. 99. s. 52.

And at every time and place appointed by the commissi tain such neg oners of the district for the collectors to pay in the monies lect, the recei- to be paid to the receiver general or his deputy, the re ceiver general or deputy shall deliver a list or certificate, to the commision-such person as such commissioners, or two of them, or the ers, certificates commissioners for taxes, or three of them, shall authorise to of the sums re- attend, containing the sums then and before paid by the col Jectors for each parish; and in case there shall be any refu sal or neglect in delivering such lists, such receiver general, or his deputy, shall forfeit not exceeding twenty pounds. 43 Gto. 3. c. 99. s. 53.

ceived.

Receivers ge•

quer.

IX. The Receivers general to pay the money into the
Exchequer.

The receivers general shall pay the money by them re neral to pay ceived, as soon afte, the receipt thereof as conveniently can be the monies re- done, and at such times, and in such manner as shall be di ceived by them into the exche- rected under the authority of this act*; and in case such receiver general, or his deputy, shall pay any part of the monies paid to him by any collector, to any persons, other than into the receipt of the exchequer, and at the times limited by this act (except necessary charges, as is hereinafter directed, and except such payment as shall be made by authority of any acts of parliament), such receiver general shall forfeit tive hundred pounds. 43 Geo. 3. c, 99. s. 54.

By this act, s. 39, in p. 825, supra, it is enacted, that at the end of every quarter of a year, appointed for the payment of the sam assessed (see 43 Geo. 3. c. 161. s. 81 in p. 823, supra), or within use es lendar month thereafter, but twice at least, on or before the 1st of November and the 1st of May in every year, the commissioners are to call before them the collectors, and to examine them upon oath or affirmation, and assure themselves of the sums collected, and to make such order therein for the payment of the same to the receiver general as they shall judge necessary.

And by 43 Geo. 3. c. 161. s. 81, the said receivers general shall cause the same to be paid into the receipt of the exchequer at Westmi ster, before the end of the quarter in which the same shall be received according to the above statute of 43 Geo. 3. c. 99.

is to be verified

on oath.

And by 45 Geo. 3. c. 71, every account of the monies re- which account ceived and paid by every receiver general, or his deputies, shall be verified on the oath of such receiver general or his deputies, to the best of his or their knowledge or belief, which oath may be administered by any commissioner acting in execution of any of the acts relating to the duties in the district where he shall so act, saving to the baron and officers of the exchequer, and the commissioners for the affairs of taxes, their power to administer such oaths according to ancient usage. s. 1.

And every receiver general shall have two-pence in the sound, for all monies paid by him into the exchequer. 43 Seo. 3. c. 161. s. 78.

No such receiver general, or his heirs, executors, or ad- Receiver gencinistrators, shall, in any accounts (unless declared and ral (unless his assed in the exchequer, within two years after the end of the accounts are passed within ear for which such duties shall be payable), be allowed to two years) not naper or charge any county or place, for any monies, to return any hich shall be in arrear, but the same shall remain a debt county, &e. on every such receiver, to be answered by him and his secu-insuper for moties. 43 Geo. 3. c. 99. s. 55.

nies in arrear, but the receiver

any general to be

the same.

any Receiver gene

r.1:eturning

any receiver general shall return unto the court, ms to be in arrear, after the same have been received, either answerable for such receiver general, or his deputy, or shall cause son to be set insuper for any sum or sums that have been Cived, such receiver general shall forfeit to every person any sums in arlested, vexed, or damaged, by reason of such unjust certi- rear or insuper, ale, the damage that shall be thereby occasioned; to be re- after he has retered by action of debt, bill, plaint, or information; and also to forfeit doufeit to his majesty double the sum unjustly certified. 43 Geo. tle the da

*. 99. s. 56.

ceived the same,

mages.

there- Commissioners

com

of taxes to give notice of the

duties. death or remo

val of receiver

commissioners

If any receiver general shall die or be removed, notice shall be given by the commissioners for taxes, to two sioners, before the next quarterly payment of the Geo. 3. c. 99. s.57. And no such receiver general, or any of his agents or ser- general, to the s by him employed for carrying any of the monies received, of the districts. maintain any action again t any hundred, upon account Receiver his or their being robbed on the king's highway of any of the general not d monies, unless the persons carrying, or accompanying the o maintain sons carrying suca monies,shall, at the time of such robbery, the hundred on together in onpany, and be in number three at the least, to being robbed, Est the truth of their being so rubbed. 43 Geo. 3. c. 99. s.58. unless there are three per

action against

S

Transmitting Duplicates of the Assessments to the Re-sons in compaceivers General, and into the Exchequer.

ny.

The commissioners shall cause two duplicates of every assess. Commissioners t to be made out on archment by their clerk, within one to cause two th after the 10th of February, after the making the said duplicates to be sment, yearly. 43 Geo. 3. c. 99, s. 46.

made out within one month after Feb. 10.