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Arrears may be levied.

collector, constable, or other officer thereunto appointed, by warrant under the hands and scals of two commissioners, to seize, take, and sell, so much of the said tithes, wheresoerer they can be found, tolls, or other profits so charged, as shall be sufficient for levying the tax, and all the charges occasioned by non-payment thereof, rendering the overplus (if any) to the owner. s. 42.

And the collectors shall demand the entire sum which shall be assessed for the whole year on such fairs, and the booths, stalls and standings in the same, from the parties themselves who shall set to sale any goods or merchandizes in the said fairs, booths stalls, or standings, or otherwise occupy the same, if they ca be found, or else upon the premises charged with such asses ments, at any time within seven days after the first proclaim of such fair; and in default of payment thereof, shall levy the assessed by distress and sale of all the goods found in the booths, stalls, or standings, in such manner as is directed be done in other cases. s. 125.

And the said collectors shall have all such powers of making such distress as is hereby given to collectors in other cas and the tenants of all such booths, stalls, and standings, art pay such sums as shall be rated thereon, and deduct the same of the rent payable to their landlords. s. 126.

The commissioners by this act appointed are empower cause the monies in arrear under the former acts to be asseNE re-assessed, levied, and answered, as fully as any commission appointed by former acts might have done; and the said a sors, collectors and receivers, shall assess, re-assess, levy, re and answer the several arrears,] in such manner as in this they are empowered, with respect to the sums by this act cha s. 120.

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Payments to be The first quarterly payment of the said assessments shall made quarter- levied, and paid unto the receivers-general, on or before iy. 24th day of June; and the like sum for the second payment the said quarterly payments, on or before the 29th da September; and the like sum for the third of the said quarte payments, on or before the 25th day of December, 1 and the like sum for the last of the said quarterly payments, or before the 25th day of March. s. 12.

Commissioners At the expiration of the times in this act prescribed for to enquire as to full payment of the said quarterly assessments, the commissi deficiencies. ers, or two of them, within their division, shall call before th the collectors within cach division or hundred, parish or på and examine them upon oath, and assure themselves of the payment of the sums charged and of the due return of the into the hands of the receivers-general,or deputies, and by receivers general into the exchequer; to the end there may no failure in the payment of any part of the assessment, nor arrears remaining chargeable upon any of the said countie and in case of any failure in the premises, the commissioners,

two of them, are to cause the same to be forthwith levied ac

cording to this act. s. 22.

And the said collectors shall pay unto the receivers-general Collectors to the said rates by them so received, at such times or places as pay to receivers the commissioners, or two of them, shall appoint; so as the general. whole sums due for each quarterly payment shall be paid by

he said collectors to the receivers-general, upon the days by this ct appointed. s. 9.

And the money received by the said collectors as aforesaid hall be duly paid to the receiver general, or his deputy, to be ppointed under his hand and seal, whereof notice, under the ind and seal of the receiver general, shall be given to the mmissioners within ten days after the next general meeting, d so from time to time within ten days after every death or moval of any deputy. s. 10.

And the receipt of such receiver-general, or deputy (to be
en gratis to the collectors), shall be a sufficient discharge
every such collector; and the collectors aforesaid are to pay
all the sums so received by them to the said receivers ge-
mal, or their deputies, but shall not be obliged to travel above
miles from the place of their habitations, s. 10.
And if any receiver-general shall die, or be removed, notice
reof shall be given by the commissioners for the affairs of
to two oommissioners acting for each division, before the
appointed by this act for the first quarterly payment of
aid hereby granted, and so from time to time upon the death
emoval of any receiver-general. s. 11.

id the collectors of the rates, for gathering the sums charged,
for giving receipts to the persons of whom they receive the
shall, upon collection of the whole sum, and payment
of as before appointed, receive, for their pains, 3d. in the
d, which the said collectors are to detain out of the last
hent of their quarterly payments.

He receiver-general shall appoint proper persons (for whom all be answerable) to be his deputies, to receive from the bollectors the rates by them collected; and the same rers-general are to appoint so many of such deputies in their ctive counties, that no sub-collector shall be obliged to I above ten miles from his place of abode for payment of Bonies collected and if any such receiver general shall reor neglect to appoint such deputies, or shall wilfully negto attend by himself or deputy at the time or place by him inted for his receipts, such receiver general shall forfeit 1007. ne moiety to his majesty, and the other moiety to him that Isue for the same, in any court of record at Westminster.

A every time and place appointed by the commissioners for Collectors to pay in the monies, the said receiver-general, deputy, under his hand shall deliver a list fairly written Ach person as the commissioners, or three of them, shall lee their hands appoint for that purpose, containing the se

Defaults of collectors.

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veral sums then and there, or before that time, paid by the col. lectors for each place in that division; and in case there shall be any refusal or neglect in delivering such list, such receiver. general, or his deputy, shall forfeit not exceeding 20%; to be imposed by three of the commissioners, and to be ordered, levied and answered into the exchequer, in such manner as by this act is directed touching fines imposed on assessors and collectors.

s. 110.

If any collector of any parish or place shall keep in his hands any part of the money by him collected for any longer time than is by this act directed (other than the allowance made unto him), or shall pay any part thereof to any person other than the receiver general or his deputy; such collector sha!! forfeit, not exceeding 401. nor less than 51. to be levied by distress and sale, as is directed in like cases of distress s. 81.

Also if any collector shall refuse or neglect to pay any money by him received, or shall detain in his hands any money recei ed, the said commissioners, or two of them, in their divisions, are impowered to imprison the person, and seize and secure the estate, as well freehold as copyhold, and all other estate, both rcal and personal, of such collector, to him belonging, which shall descend or come into the hands or possession d his heirs, executors, or administrators, wheresoever the sant can be discovered or found; and the said commissioners an empowered to appoint a time for a general meeting of the said commissioners, and there to cause public notice to be gi en of the place where such meeting shall be appointed, six day before such general meeting; and the commissioners present such general meeting, in case the monies detained by such co Jector be not paid according to the directions of this act, shal sell and dispose of all such estates seized and secured, or aðf part of them, to satisfy into the hands of the receiver general, or his deputy; the sum which shall be detained. s. 20.

And where any persons shall seize the goods or chattels d any collector, his heirs, executors, or administrators, on no payment of any money, it shall be lawful for such person mak ing such distress out of the money arising by the sale (such su for which distress shall be made being first thereout satisfied, to keep in his hands, for his own use, so much money as the commissioners, or two of them (who ordered such distress, shall in their discretion judge reasonable, for making such dis tress, as also for the charges in keeping thereof, or otherwise re lating thereto, rendering the overplus (if any) to the owner.

s. 111.

And it shall be lawful for the commissioners (other than such as have been collectors of any land tax), or the major part of them present at any public meeting, to issue their precepts to all such collectors who are or shall be suspected by such com missioners to have received any sums of money under any act

of parliament, which, at any time within seven years next before
the beginning 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 use, 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 commissioners at the
time and place in such precept prefixed; and upon their appear-
ances, 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 col-
lectors 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 satisfied, 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 propor-
tions to be charged on such parish or township by this act.

S. 117.

And such payments so to be made in pursuance of the said orders, shall be sufficient discharges to the said collectors, their heirs, 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 come into the hands or possession of his heirs, executors, or administrators, wheresoever the same can be discovered or found; and the said commissioners who shall so seize and secure, shall appoint 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 meeting, or the major part of them (in case the monies detained be not paid), shall sell and dispose

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Receiver general to certify defaults.

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 (in 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.

In case there be any failure of raising or paying the several sums charged upon any county or place, the receiver general 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 within such place, shall be liable to process for such neglect. s. 105.

But no 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 25th day of March) in which such monies shall be to be raised; but 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 de 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 return 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 ease 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, assessors, and collectors, are to re-assess all such sums upon the division wherein such deficiency shall happen, or parishes therein, 24 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 mannec as other assessments. s. 18.

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