$37.

$9.

$38.

D. F.

§ 35.

sons who are Collectors and Receivers of the land and assessed taxes are to fill similar offices with regard to the present Act.

OFFICERS FOR RECEIPT, INSPECTORS, AND SURVEYORS.-The Officers for receipt of the land and assessed taxes, and the Inspectors and Surveyors of the assessed taxes, are to be Officers for receipt, Inspectors, and Surveyors of the duties granted by the present Act, and, together with the Commissioners, Assessors, and Collectors, are to possess such powers, and proceed in such manner, as the like officers for collecting the assessed taxes are authorized to do.

CLERKS AND ASSISTANTS.-The Commissioners for General Purposes in each district may appoint a Clerk, and, if necessary, an Assistant, to act for them and for the Additional Commissioners in such district.

OATH OF COMMISSIONERS, &c.-Each Commissioner, Assessor, Collector, Clerk, Assistant, Inspector, Surveyor, and officer for receipt, before acting in pursuance of the powers of the Act relating to the duties imposed on the income and profits accruing from property, professions, trade, employment, or vocation, contained in Schedule D. of the Act, is directed to take the oath prescribed by the Act for such officer respectively, and in case of his so acting before taking such oath, is subject to a penalty of £100.

REMUNERATION OF COMMISSIONERS AND OTHERS.Persons acting as Commissioners are entitled to a

certificate exempting them from serving on juries and discharging parish and ward offices. The Commissioners for Special Purposes are to receive such salary and allowances for expenses as the Commissioners of her Majesty's Treasury shall direct. The Assessors and Collectors to have three pence in the pound, to be divided between them, on the sum paid in by them. The Clerk if he pays the incidental expenses of his office, is to have two pence in the pound on all sums assessed by virtue of warrants and certificates issued by him; and not bearing such incidental expenses, one penny in the pound on such sum; and the Commissioners of her Majesty's Treasury are empowered to grant to any Clerk, bearing such incidental expenses, a further allowance, not exceeding one penny in the pound, on the gross assessments discharged on claims for exemption allowed on the ground of income. The Inspectors and Surveyors are to receive such amount out of the surcharges effected by their means as shall appear to the Commissioners of Stamps and Taxes, under the regulations of the Commissioners of the Treasury, to be an adequate reward for the labour and diligence of such Inspector or Surveyor.

The Assessors are to affix notices of the time, place, and mode in which lists and returns are to be made out upon the church door or other public place, and such publication is to be deemed sufficient notice to all persons in the parish, or other district. No other service of notice is required by the Act, though the Assessors are directed to leave notices at the residence of the party charged, or upon the persons subject to the charge. But the only effect of such delivery of notice is to render it

$ 23.

183.

§ 162.

§ 47.

$48.

55.

57.

$56.

§ 52.

obligatory on the party upon whom it is served to
make a return whether he is chargeable or not; and
the omission of the service of such notice only
exempts the who has not made a return from
party
penalties, on his proving to the Commissioners that
he is entitled to be exempted from the payment of
any duty whatever.

66

66

The Act then proceeds as follows.

"And be it enacted, That every person charge"able under this Act shall, when required so to do, "whether by any general or particular notice given "in pursuance of this Act, within the period to be " mentioned in such notice as aforesaid, prepare and "deliver to the person appointed to receive the 66 same, and to whom the same ought to be delivered, a true and correct statement in writing, in such "form as this Act requires, and signed by the per"son delivering the same, containing the annual "value of all lands and tenements in his occupation, "whether the same be situate in one or more parish or parishes, and the amount of the profits or gains arising to such person from all and every the sources chargeable under this Act according to "the respective schedules thereof, which amount "shall be estimated for the period, and according to "the respective rules contained in the respective ' schedules of this Act; to which statement shall "be added a declaration, that the same is estimated (6 on all the sources contained in the said several "schedules describing the same, after setting against "or deducting from such profits or gains such sums, "and no other, as are allowed by this Act; and every such statement shall be made exclusive "of the profits and gains accrued or accruing from

66

66

66

66

"interest of money, or other annual payment arising
out of the
property of any other person, for which
"such other person ought to be charged by virtue
"of this Act."

§ 41, 53.

"EVERY PERSON CHARGEABLE."-All persons receiving income in their own right, Trustees, and Guardians of incapacitated persons, such as married women, infants, or insane persons. Agents and § 53, 43, Factors of persons resident abroad, Receivers under 44, 51, 45. the Court of Chancery, Married women sole traders or living separate from their husbands, Chamberlains, Treasurers, Receivers, or Auditors of corpo- § 54, 40. rations, collegiate bodies, companies and societies, persons chargeable under the Act."

are "

Trustees of persons of full age, not under incapacity, and in receipt of the profits of the trust property, are only required to return the names and residence of such persons, in order that they may be charged.

Temporary absentees are to be charged as residents, and temporary residents are liable to the impost after six months' residency.

"ANNUAL VALUE OF ALL LANDS AND TENEMENTS IN HIS OCCUPATION."-This return is to be made by the occupier of the lands, whether owner or

tenant.

It is to be a return of the annual value, not of the rent of the land.

§ 42, 51.

§ 39.

B. IX.

A.

I.

General

Rule.

In the ordinary case, however, of a farm in the occupation of a tenant at rack-rent, such rent is to be taken, in the first instance, as a correct criterion of the value of the land, provided it has been fixed § 66, 82.

§ 67.

B.

XI.

$76.

§ 66.

§ 68.

$78.

§ 55.

$78.

by an agreement or lease within seven years next before the 5th of April immediately preceding the time of making the assessment; but in the case of a tenancy from year to year, or at will, the rent is not to be taken as showing the value unless it is proved to the Commissioners that the tenancy has commenced, or the rent been adjusted upon a regular notice to quit within the same period of seven

years.

If the assessor cannot obtain satisfactory returns, he is to make an assessment to the best of his judgment, using the valuation for the poor-rate as a guide in the manner pointed out by the Act; and for this purpose, the Commissioners, Inspectors, Surveyors, and Assessors may inspect and take copies from the rate-books of the parish. The Assessor may also call for the production of the lease or agreement under which the occupier holds his land, and if the tenant neglects or refuses to produce it, with a view to conceal the actual value of the premises, he is subject to a penalty of £20 and treble duty.

If the occupier has omitted to give in an account of the value of the property in his occupation, (for which omission, however, he is subject to heavy penalties,) or has delivered an account with which the Commissioners are dissatisfied, the Assessors, Inspectors and Surveyors may obtain an order from the Commissioners, which will entitle them, accompanied by such persons as the Commissioners shall appoint as valuers, after giving two days' notice to the occupier, to enter upon any lands and grounds, whether inclosed or not, and to value, measure, and survey the same, in order to ascertain the value.