81. Which if he shall pay otherwise than into the exchequer, or not within the time limited, he shall forfeit 500l. to him who shall sue. VIII. Duplicates to be transmitted. (G.) 38 G. 3. c. 5. Duplicates to be transmitted to the receivergeneral, and into the By 38 G. 3. c. 5. § 8. The commissioners, on or before Aug. 8. or in 20 days after (all appeals being first determined), shall cause to be delivered to the receiver-general or his deputy a schedule or duplicate in parchment under their hands and seals, containing the whole sum assessed upon each parish or place, and also the christian names and surnames of the respective assessors and exchequer. collectors, and shall transmit a like schedule or duplicate into the king's remembrancer's office in the exchequer; for which the remembrancer, or his deputy, shall give a receipt gratis, on pain of 10%. 38 G. 3. c. 5. § 8.;-39 G. 3. c. 3. § 5. In the schedules to be transmitted into the king's remembrancer's office, the commissioners shall distin- $8. guish and set down the gross sum charged in any division for double taxes, that it may be known how much the double taxes amounted to in such division. 39 G. 3. c. 3. $ 5. 18 G. 2. c. 18. To the clerk of the peace. By the 18 G. 2. c. 18. § 4. it is enacted, that the commissioners, or three of them, shall sign and seal a duplicate of the copies of the assessments to be delivered to them by the assessors, after all appeals determined, and cause the same to be delivered to the clerk of the peace, to be kept amongst the records, and inspected by any person without fee. By 20 G. 3. c. 17. § 1. (except in certain cases enumerated in 20 G. 3. c. 17. 2.) "no person shall vote for electing of any knight or knights "of the shire to serve in parliament, within that part of Great "Britain called England, or the principality of Wales, in reแ spect of any messuages, lands, or tenements, which have not, "for six calendar months next before such election, been charged "or assessed, (a) towards some aid granted, or to be granted to "his majesty, his heirs or successors, by a land tax, (in case any "such aid be then granted and assessable), in the name of the "person or persons who shall claim to vote at such election "for or in respect of any such messuages, lands, or tenements, or "in the name of his or their tenant or tenants actually occupy❝ing the same as tenant or tenants of the owner or landlord "thereof." See 42 G. 3. c. 116. § 200. ante, p. 162. The 53 G. 3. c. 142. § 2. provides that the commissioners shall 53 G. 3. c. 149. cause to be made two duplicates of every assessment, one to be § 2. sent to the receiver-general of the county or place, the other to the commissioner for taxes; and if the clerk to the commissioners do not make out and deliver the duplicates within the appointed time, and as directed, or wilfully make any false entry, or omit any sum, he shall forfeit 100l. to the king, to be recovered as other penalties are recoverable by the said recited acts. By 38 G. 3. c. 5. § 14. The commissioners' clerks, for their trouble in writing the assessments, duplicates, and copies, and all warrants, (a) A person excused his land tax through poverty, has been admitted to vote, 2 Peckwell's Election Cases, 117. 38 G. 3. c.5. $14. Commissioners' 38 G. 3. c. 5. clerks to have 1 in the pound. Clerks removing or dying. General penalty. To be paid to the receivergeneral. Officers liable to orders, and instructions relating thereunto, shall have 14d. in the pound, to be paid by the receiver-general, according to the warrant of two commissioners. § 15. 16. And on the death or removal of the commissioners' clerks, into whose custody the duplicates of the several books of assessments, minute books, and other books and papers relating to the land tax have been delivered; such clerks so removed, or the executors or administrators of such clerk dying, shall, within one calendar month after notice in writing signed by three or more commissioners, or a true copy thereof given or left at the usual place of abode of such person or persons, deliver up all such books and papers to such person as the said commissioners shall by such notice appoint; on pain of 50l. with full costs; half to the receiver-general in aid of the land tax, and half to him who shall sue. IX. General Penalty on Officers not doing their Duty. By 38 G. 3. c. 5. § 19. If any assessor, collector, or other person, shall wilfully neglect or refuse to perform his duty or shall be guilty of fraud or abuse, three or more commissioners may fine him not exceeding 40%., which shall not be taken off, but by a majority of the commissioners who imposed it; to be levied by warrant of the said commissioners, by distress and sale; in default of distress (if not a peer) to be committed to prison by two commissioners till payment. § 19. And all fines shall be paid to the receiver-general, and paid by him into the exchequer, and shall be inserted in the duplicates to be transmitted into the office of the king's remembrancer. Other penalties are annexed to the several offences. X. Indemnity of Officers in doing their Duty. By 38 G. 3. c. 5. § 48. No commissioner, assessor, or collector, no penalties but shall be liable to any other penalties than those inflicted by the those of the act. Treble costs. act. § 39. And persons sued for any thing done in the execution hereof may plead the general issue, and have treble costs. Note. The business of the commissioners of the land tax in relation to the duties upon Houses, Windows, Horses, Carriages, and Servants, are treated of under title Taxes. Vol. V. A. Precept to the High Constable to return Assessors. Westmorland. To J B — gentleman, high constable of the East Ward within the said county. WE the commissioners of the land tax for the said county, whose names are hereunto set and seals affixed, do hereby require you forthwith, upon the receipt hereof, to issue out your warrants to all the petty constables within your said ward, in the form or to the effect hereunder following; that is to say, Westmorland, BY virtue of a precept from the commissioners of the land tax for the said county to me directed, you are hereby required forthwith to give notice to the last collectors of the said duty within your constablewick, that they and every of them do personally ap pear before the said commissioners at the in day of in at the the said county, on hour of in the forenoon of the same day, in order to be appointed assessors of the said duty for this present year, and at the same time to receive their charge, how and in what manner to make their assessments, and otherwise how to proceed in the execution of their said office. And be you then there, to certify what you shall have done in the execution hereof. Herein fail you not. Given under my hand the day of- - in the year of our Lord JB В constable. And this you the said high constable are in no wise to omit, on the peril that shall ensue thereof. Given under our hands and seals the in the year of our Lord day of B. Appointment of Assessors of the Land Tax, with their Charge. Westmorland. By virtue of an act for granting an aid to his majesty by a land tax not exceeding four shillings in the pound for the present year, We the commissioners of the said duty for the county aforesaid, do hereby nominate and appoint A. S. to be assessor of the said duty within the township of W. in the county aforesaid. And we do hereby require you the said assessor to make your assessment for the same by an equal pound rate upon all manors, messuages, lands and tenements, all quarries, mines of coal, tin, and lead, copper, mundick, iron and other mines, iron mills, furnaces, and other iron works, salt springs, and salt works, all allum mines and works, all parks, chases, warrens, woods, underwoods, coppices, all fishings, tithes, tolls, annuities, and all other yearly profits, and all hereditaments whatsoever, which have not by the several acts of parliament relating to the redemption of the land tax, been exonerated from the said land tax, and to charge the same with as much equality and indifference as possible, by a pound rate, to make up such part of the said land tax as still remains unredeemed and payable in your said township: provided that no poor person shall be charged with or liable to the pound rate, whose lands, tenements, or hereditaments are not of the full yearly value of twenty shillings in the whole. And we do also require you to insert in the certificate of your said assessment the whole of the land tax charged on your said township, (notwithstanding the discharge of any part thereof,) so long as any part of the proportion, of land tax charged on your said township shall remain payable either to his majesty or to any purchaser thereof. And you are required to make out three duplicates of your said assessment in writing, and to sign the same with your name: and one of the said duplicates, or a fair copy thereof, you are to cause to be put upon the door of the church or chapel of your said township, at least fourteen days before delivering the said assessment to us; and the said three duplicates, together with the names of two or more able and sufficient inhabitants to be collectors, you the in day of in the at are to deliver unto us at county aforesaid, on the hour of in the forenoon of the same day. And you are to give notice to the said persons to be by you returned as collectors, that they also do appear at the same time and place to receive their appointment and charge. And the form according to which you shall make out your said assessment shall be in the manner of that which is hereunto annexed. Given under our hands and seals the year of our lord. County of W.. to wit, For the Township of - in the said county. day of in the An assessment made in pursuance of an act passed in the year of his majesty's reign, for granting an aid to his majesty by a land tax, to be raised in Great Britain for the service of the year 1820. [And if any person or persons shall hold or occupy messuages, lands, or tenements, belonging to different owners, the same shall be separately and distinctly rated in such assessments, that the portion of the land tax to be paid by each separate owner respectively, may be known and ascertained.] pro C. Appointment and Charge of the Collectors of the Land Tax, with Warrant to collect. Westmorland. in the said WE the commissioners of the land tax for the said county, whose names are hereunto set and seals affixed, do hereby nominate and appoint to be collectors of the land tax for the township of county for the present year; and do hereby empower them to demand, collect, and receive the same. And you the said collectors are hereby required, within ten days after your receipt hereof, to cause public notice to be given in the church or chapel immediately after divine service on the Lord's day, and to cause the like notice in writing to be affixed on the door of such church or chapel, that all appeals against the assessment for the same, will be finally heard and determined by the said commissioners, at in said county, on the day of now next ensuing. And if, after the time of such determination, any person shall refuse or in the neglect to pay the same upon demand, you are hereby required to levy the same by distress and sale, or forthwith to give notice unto us thereof, that such further proceedings may be had therein as to law doth appertain. And the same when collected you are hereby required to pay unto the receiver-general, or his deputy, at the times and places hereafter following; that is to saydeducting out of the last payment thereof 3d. for every pound by you collected for your trouble in collecting and giving receipts. Given under our hands and seals, the day of year of our Lord in the D. Complaint to the Commissioners of Land Tax Westmorland. not paid. A. C. and B. C. collectors of the land tax for complain to us, two of the commissioners of the land tax for the said county, that A. O. of in the said county, yeoman, refuseth (after demand by the said collectors duly made) to pay his rate or assessment to the land tax in the said division; And thereupon they pray that justice may be done. Before us E. Summons thereupon. A. C. B. C. Westmorland. To A. O. of in the said county yeo man. in the WE whose names are hereunto set and seals affixed, two of the commissioners of the land tax for the said county for this present year, do hereby summon you personally to appear before us at the house of in the said county, on day of in the --noon of same day, to shew cause why you refuse to pay your proportion of the rate or assessment towards the land tax within the division of in the said county. Given under our hands and seals the day of in the year of our Lord the Westmorland. F. Distress. To A. C. and B. C. collectors of the land tax for the division of in the said county. WHEREAS in and by a rate and assessment made and signed according to the statute in that case made, A. O. of in the said county, yeoman, is rated and assessed towards the land tax in the said division for this present year the sum of- And whereas it duly appears to us, two of the commissioners of the land tax for the said county, that the said sum of hath been lawfully demanded of the said A. O., and that the said A. O. hath refused and doth refuse to pay the same; and whereas the said A. O. having appeared before us in pursuance of our summons for that purpose, hath not shewed to us any sufficient cause why the same should not be paid: [Or, And whereas it hath been duly |