person at the judges' chambers, under any Given under our hands, at the Treasury Chambers, Whitehall, this 20th of November, 1852. Chandos, Thomas Bateson, Two of the commissioners of Her Majesty's Treasury. We, the undersigned judges of the superior courts of common law, do settle, allow, and sanction the beforementioned table of fees prepared by the commissioners of Her Majesty's treasury; and we do hereby establish the same, under the provisions of the aforesaid act. Dated the 22nd day of November, 1852. Campbell, Lord Chief Justice of the Court of John Jervis, Lord Chief Justice of the Court of Fred. Pollock, Lord Chief Baron of the Court of Exchequer. W. H. Maule, E. V. Williams, T. N. Talfourd, Judges of the Court of Common Pleas. The before-mentioned tables of fees having been sanctioned and allowed by the Lord Chief Justices, the Lord Chief Baron, and other Judges as required by the said act, we do hereby order that the said tables of fees be inserted and published in the London Gazette. Treasury Chambers, Whitehall, the 22nd of Novem ber, 1852. Chandos, Thomas Bateson, Two of the commissioners of Her Majesty's Treasury. 1852. TABLE OF FEES. Judges' chambers. 1852. Nov. 12. Assessed-taxes are (by the 43 G. 3, c. 161, s. 23) payable quarterly, though, by the REGISTRATION APPEALS. City of WESTMINSTER. WILLIAM SIMPSON FORD, Appellant; FRANCIS THE appellant claimed, in respect of certain property occupied by him in the parish of St. Clement Danes, to have his name inserted in the list of persons entitled to vote at the election of members to serve in parliament for the city of Westminster. His claim was free from are directed to all objection except one, viz. that he had made default in payment of assessed-taxes. 48 G. 3, c. 141, the collectors collect them, and they are accordingly usually collect Where, therefore, a Under the reform act, 2 W. 4, c. 45, no person could ed half-yearly. be put upon the register, unless he had paid, on or before the 20th of July, all assessed-taxes which should payable on the have become payable from him in respect of the pre20th of Decem- mises previously to the 6th of April then next pre house-tax was ber, 1851, but not demanded until the 11th of April, 1852, and the party assessed did not pay it until ceding. By the 11 & 12 Vict. c. 90, the period of permissible arrears is enlarged; for, by that act, it is sufficient if the claimant hath paid, on or before the 20th of July, all assessed-taxes which shall have become payable from him had not, within in respect of the premises previously to the 5th of January in the same year. after the 20th · the meaning of the 11 & 12 Vict. c. 90, "paid, on or Assessed-taxes the revising-barrister conceived to be before the 20th payable quarterly, -on the 20th of June, the 20th of September, the 20th of December, and the 20th of March, in each year. of July, all assessed-taxes which became payable from him in respect of the premises previously to The instructions to the collectors represent the assessed-taxes as payable quarterly, and require them to the 5th of Jan- be collected and recovered forthwith, whenever there is uary," and danger that a tax may be lost. A copy of these instructions was laid before the revising-barrister; and it appeared by them, and from other evidence, that, to save expense, and to promote convenience, assessed-taxes, although payable quarterly, are in general collected only half-yearly, by equal moieties, at Michaelmas, and at Lady-Day. It was proved that the collectors always received quarterly payments voluntarily tendered, and for such quarterly payments gave quarterly discharges. The appellant was returned a defaulter, under the 12th section of the registration act, 6 & 7 Vict. c. 18, for not having paid, on or before the 20th of July, 1852, the quarterly house-tax of the 20th of December, 1851; and, in point of fact, it was proved that he did not pay that tax until the 30th of July, although the same was demanded of him on the 10th of April. The revising-barrister held that the quarterly housetax of the 20th of December, 1851, was, under the 11 & 12 Vict. c. 90, payable from the appellant "previously to the 5th of January last;" and, as he had allowed the 20th of July to expire without satisfying the demand, the revising-barrister rejected his claim. The appellant urged, that, inasmuch as the quarterly house-tax of the 20th of December was not actually demanded previously to the 5th of January, it was therefore not payable previously to that day but the revisingbarrister did not assent to that proposition. : The appellant further urged that it was enough for him to have paid his assessed-taxes down to the 20th of September: but the revising-barrister held the contrary. If the court should be of opinion, that, under the circumstances stated, it was not necessary for the appellant to have paid, on or before the 20th of July, the housetax of the 20th of December last, he would in that 1852. FORD, App., SMEDLEY, Resp. 1852. Ford, App., SMEDLEY, Resp. event be entitled to have his name inserted in the said list of voters for the city of Westminster. Kinglake, Serjt. (with whom was D. Keene), for the appellant. The question is, whether there has been a due payment of assessed-taxes by the claimant, within the 2 W. 4, c. 45, s. 27. 1. The house-tax, not having been demanded previously to the 5th of January, was not so payable as to make its non-payment a default on the part of the appellant. The question depends upon the construction of certain acts of parliament. By the 1st section of the 43 G. 3, c. 99, it is enacted that all duties now under the management of the tax-office (except land-tax), shall be levied 43 G. 3, c. 99, under the regulations of that act. By section 12, the as s. 12. sessors are required to make and deliver certificates of assessment of all the duties given to them in charge, to the commissioners, on or before the 5th of June yearly; and the commissioners are to sign and seal three duplicates of the assessments, and to deliver one of them to the collector, together with warrants for collecting the same: "and the said collectors are hereby injoined and required to make demand of the several sums contained in such duplicates, from the parties charged therewith, or at the places of their last abode, or on the premises charged with the assessment, as the case may require, within ten days after the said duties shall respectively become payable, next after such assessments shall have 43 G. 3, c. 161, been delivered to them." The 23rd section of the 43 s. 23. G. 3, c. 161, enacts "that every assessment to be made of the said duties in pursuance of this act, in England, Wales, and Berwick-upon-Tweed, shall be in force for one whole year commencing from the 5th of April in the year in which the same shall be made, and ending on the 5th of April then next following, and the said several duties shall be paid by quarterly instalments on the days 1852. FORD, App., SMEDLEY, Resp. hereinafter mentioned, that is to say, on the 20th of June for the quarter commencing from the 5th of April and ending on the 5th of July, the 20th of September for the quarter commencing from the 5th of July and ending on the 10th of October, and the 20th of December for the quarter commencing from the 10th of October and ending on the 5th of January, and the 20th of March for the quarter commencing on the 5th of January and ending on the 5th of April in every year, the first payment thereof to be made on the 20th of June, 1804; and it shall be lawful for the respective commissioners, or any two or more of them, and they are hereby required, as soon as the assessment shall be made, to issue out and deliver to the respective collectors their warrants for the speedy and effectual levying and collecting the said duties, as the same shall become payable by quarterly instalments as aforesaid." The 24th section has reference to assessments in Scotland, as to which the language and the machinery are totally different: there, the payments are to be made half-yearly, and at the office of the collector. Then comes the 48 G. 3, c. 141, which contains rules and 48 G. 3, c. 141. regulations for assessments and collections. Rule 3 of the 3rd division provides that the duties "shall be collected and levied in moieties, on the days hereinafter mentioned, that is to say, one moiety of the duties of assessed-taxes, if not sooner paid or satisfied according to the directions of the said acts respectively, shall be collected or levied before the 10th of October in each year of assessment, or within twenty-one days thereafter, and the other moiety thereof before the 5th of April following, or within twenty-one days thereafter." Then comes a proviso, which will probably be relied upon on the other side, as shewing, that, notwithstanding the direction to collect half-yearly, yet the collector may still exercise the powers given by the former acts, and collect |