M. S. (D.)

R. v. Barker, 1 East, 186.

Assault on a magistrate in the execution of his office, justified by the previous aggression of the magistrate.

Criminal information against a magistrate for inisconduct.

It is conceived that this statute 43 G. 3. c. 141. does not protect magistrates in all cases in which they act erroneously, but must be confined to those cases only where the justice improperly convicts the party complaining.

If a justice will not, on complaint to him made, execute his office, or shall misbehave in his office, the party grieved may move the court of K. B. for an information, and afterwards may apply to the court of chancery to put him out of the commission. Cromp. 7. 2 Atk. 2.

The court of K. B. will grant an information against a justice as well for refusing or criminally neglecting to act on any given occasion as for misconducting himself in his office.

Any fraud or misconduct imputed to magistrates, in proceeding notwithstanding the issuing of a certiorari, may be a ground for a criminal proceeding against them; and Ld. Kenyon said, he believed there were instances in which a criminal information had been granted against magistrates acting in sessions. 7 T. R. 374.

But the court refused a criminal information against a magistrate for returning to a writ of certiorari a conviction of a party in another and more formal shape than that in which it was first drawn up, and of which a copy had been delivered to the party convicted by the magistrate's clerk, the conviction returned being warranted by the facts. Ld. Kenyon commended the magistrates in this case, and observed, that it was matter of constant experience for magistrates to take minutes of their proceedings without attending to the precise form of them at the time when they pronounce their judgment, to serve as memoranda for them to draw up a more formal statement of them afterwards to be returned to the sessions, and that it was by no means unusual to draw up the conviction in point of form after the penalty had been levied under the judgment; nor was there any legal objection to this method, provided the facts would warrant them in stating what they did.

But the most usual way of compelling them to execute their office in any case is by writ of mandamus out of the K. B.

In Rex v. Symonds, Cas. temp. Hardw. 240. An information was moved for against the defendant, for assaulting and beating the mayor of Yarmouth, being a justice of the peace, in the execution of his office. On shewing cause, the question was, Whether the defendant could justify, the mayor having struck him first? - By Ld. Hardwicke Ch. J. He may justify it; for though a magistrate is protected by the law whilst he is in the execution of his office, yet in this instance he hath forfeited that protection, by beginning a breach of the peace himself.

Rex v. Harries and Peters, 13 East. 270. A criminal information may be moved for against magistrates for misconduct in the execution of their office in the second term after the offence committed, there being no intervening assizes. Vide vol. I. p. 35.

But (Rex v. Marshall and Grantham, 13 East. 322.) the court will not grant a rule nisi for a criminal information against a magistrate so late in the second term after the imputed offence, as to preclude him from the opportunity of shewing cause against it in the same term. Vide vol. I. p. 36.

Other matters relating to the very extensive office of this ma

gistrate, may be found under their proper heads, in almost every title of this book.

THE land tax hath succeeded to the place of the ancient fifteenths and subsidies; and the land tax acts are framed in many respects after the manner of the ancient subsidy acts.

We meet with the payment of fifteenths as far back as the statute of Magna Charta; in the conclusion of which, the parliament grant to the king, for the concessions by him therein made, a fifteenth part of all their moveable goods.

This taxation was originally set upon the several individuals; afterwards, to wit, in the eighth year of Edward the third, a certain sum was rated upon every town, by commissioners appointed in the chancery for that purpose, in like manner as commissioners are now appointed by the several land tax acts for carrying the said acts into execution; which commissioners rated every town at the fifteenth part of the value thereof at that time, and their taxation was recorded in the exchequer ; and the inhabitants rated themselves proportionably for their several parts to make up the general sum upon the whole township. This fifteenth amounted in the whole to 29,000l. or near thereabouts.

But as the necessities of government multiplied, and the value of things increased, this fifteenth was insufficient for the occasions of the public; and thereupon the number of fifteenths was augmented to two or three fifteenths. Which still proving defective, another and quite different taxation was superadded, namely, the subsidy; which was an aid to be levied of every subject of his lands or goods after the rate of 4s. in the pound for lands, and 2s. 8d. for goods. And accordingly, in the ancient subsidy acts, there is first a grant of so many fifteenths, and then the grant of a subsidy.

These fifteenths were certain, aş hath been said, from the time of the eighth of Edward the third; but the subsidy was uncertain, and amounted anciently to about 70,000l.; and a subsidy of the clergy at the same time (including the monasteries) was 20,000l. In the 8 Eliz. a subsidy amounted to 120,000l. In the 40 Eliz. it was not above 78,000l. Afterwards it fell to 70,000l. ; and by reason of a loose and uncertain way of assessing the same,

58 G. 3. c. 5. $ 3.

38 G. 3. c. 60. Present land tax made perpetual.

kept continually decreasing, until the parliament found it necessary to change the method of taxation, and in the time of the long parliament certain sums were fixed upon the several counties; which course of taxation still continues. 2 Inst. 77. 4 Inst. 33, 34. Hume's Hist. of Eng. Vol. v. p. 226. 227. Gilb. Exch.

c. 14.

And the sum fixed by 38 G. 3. c. 5. § 1. to be paid in Great Britain is 2,037,6271. 9s. 04d. which is now made perpetual. By 38 G. 3. c. 5. § 3. Towards raising the said several sums of money (which are continued annually, see 60 G. 3. c. 3. § 12. 13.) all persons, bodies politic and corporate, guilds and fraternities, having any estate in ready money, or in any debts whatsoever owing to them within Great Britain, or without, or having any estate in goods, wares, merchandises, or other chattels, or personal estate whatsoever, within Great Britain, or without, belonging to, or in trust for them, except and out of the premises deducted such sums as they do bond fide owe, and such debts owing to them as shall be adjudged desperate by the commissioners, and also ex cept the stock upon lands, and such goods as are used for house hold stuff, and also except such loans and debts as shall be owing from his majesty to any person, shall pay unto his majesty the sum of four shillings in the pound according to the true yearly value thereof for one year; (that is to say) for every 1007. of such ready money and debts, and for every 100l. worth of such goods, warcs, and merchandises, or other chattels, or personal estate, the sum of 201., and so after that rate to be assessed, levied, and collected, in manner hereinafter mentioned.

§ 3. All persons, and all commissioners, having, using, or exercising any public office or employment of profit in England, Wales, or Berwick, as aforesaid, and all their clerks, agents, secondaries, substitutes, and other inferior ministers whatsoever (such military officers who are in muster by the muster-master general, or in pay in his majesty's army or navy, in respect of such officers only excepted), shall, towards raising the said sums, yield and pay unto his majesty 4s. for every 20s. which they receive in one year, by virtue of any salaries, gratuities, bounty-money, rewards, fees, profits, perquisites or advantages whatsoever to them accruing, by reason of their offices or employments, without any

abatement whatsoever.

§ 3. And all persons, guilds, fraternities, bodies politic and corporate, having an annuity, pension, or other yearly payment, either out of the exchequer in England, or out of any branch of the revenue in England, Wales, or Berwick, or payable by any person whatsoever in England, Wales, or Berwick (not issuing out of any lands, tenements, or hereditaments, or charged upon the same, touching which other directions are given by this act; and not being annuities, which by any act of parliament are, or shall be specially exempted from the payment of taxes,) shall, towards raising the said sums, yield and pay unto his majesty the sum of 4s. for every 20s. by the year, for every such annuity, pension, stipend, or yearly payment, and after that rate, the said sum to be assessed and collected in manner hereinafter mentioned.

The land tax acts had hitherto been annual, but by the 38 G. 3, 0.60. it is enacted, that the several sums charged by virtue of

an act of the present session (a) granting an aid for the service (a) 38 G. 3. c. 5. of the year 1798 on the respective counties, &c. in respect of the manors, messuages, lands, tenements, and hereditaments in the said act mentioned, lying within the same respectively, to be raised and paid within one year from 25th March 1798, shall, after the expiration of the said term (except as hereinafter mentioned), continue, and be raised and paid after the 25th March in every year for ever. And all powers, &c. in the said act (a) as far as (4) Ut supra. the same are not varied or otherwise provided for by this act, shall continue in full force, and be put in execution, as fully

as if re-enacted in this act; subject nevertheless to the re- Subject to regulations and conditions of redemption or purchase herein men- demption or

tioned.

purchase.

42 G. 3. c.116. Where the whole tax in any place shall not be sold.

To remain sub

assessment.

By 42 G. 3. c. 116. § 180. The whole of the land tax charged on any parish or place shall (notwithstanding the discharge of any part thereof) continue to be inserted in the certificates of assessments to be signed by the commissioners of the land tax, so long as any part of the proportion of land tax charged on such parish or place shall remain payable, either to his majesty, or to any such purchaser as aforesaid; and all such lands, &c. which shall not be exonerated by this act from such land tax, shall con- ject to a new tinue subject to a new assessment yearly, and from year to year, by an equal rate according to the annual value thereof, not exceeding in any year 4s. in the pound on such annual value. And such part of the said land tax which shall remain payable as aforesaid in any parish or place shall be raised, &c. in the like form and under such penalties and disabilities, and according to such directions, as if the lands charged with the land tax so remaining payable as aforesaid formed an entire parish or place, and as prescribed by the said act of 38 G. 3. c. 5. with respect to the quota of each parish. Provided, that upon the delivery of the certificates and precepts to the collectors, for the recovering such part of the land tax as shall so remain payable, they shall return in their schedule to the receiver general the amount of the land tax redeemed in such parish, and from the payment of which such place shall be exonerated.

By § 182. Whenever in any place separately assessed the whole of the land tax shall have been redeemed, all assessments shall cease. By § 167. If any person, after entering into any contract for the redemption or purchase of any land tax, shall afterward refuse or neglect to complete the same, such contract shall be void, and the tax shall be revived, and shall be again assessed and collected, or be again sold by the commissioners specially appointed; and the person so making default shall forfeit not exceeding one sixteenth part of the consideration, to be computed as by the act directed.

By § 181. If any assessment of land tax which shall continue to be charged in pursuance of this act shall at any time hereafter exceed 4s. in the pound on the annual value, the same shall be subject to an abatement in the manner directed by the said act of 38 G. 3. c. 5. and after such abatement an assessment specifying the same shall be made accordingly, and duplicates thereof shall be returned to the receiver general, commis

The amount of the tax redeem

ed to be inserted by the collectors in their schedules.

Persons neglecting to complete their con

tracts.

Where land tax remaining un

sold shall exceed 4s. in the pound.

42 G. 3. c. 116. sioners of taxes, and the office of the king's remembrancer, as di$181. rected in other cases of assessments.

42 G.3. c. 116. $ 7.

administer

By 42 G. 3. c. 116. § 7.

By the 42 G. 3. c. 116. The provisions of the several acts passed for the redemption of the land tax are repealed from the 24th of June 1802, from which date all contracts are to be entered into and made according to that act and the 43 G. 3. c. 51., to render the same more effectual. The commissioners are directed to examine upon oath or affirmation all persons desirous of redeemCommissioners ing or purchasing land tax; and all persons who shall be willing authorised to to be examined touching any matters relating to the title of any oaths, or receive person in remainder, reversion, or expectancy to any estate, or having any mortgage, lien, or incumbrance upon any estate, the land tax upon which is proposed to be redeemed or purchased, or touching any matter relating thereto, and also to require from any person claiming any benefit of preference, the production upon oath or affirmation of any deed, conveyance, or instrument, relating to such estate, and to receive any affidavit or deposition in writing upon oath or affirmation, which shall be made in any part of the united kingdom, before any mayor or magistrate of any city, town, or place, having authority to administer an oath in any matter, civil or criminal, or before any justice of the peace of any county or district, &c.

affidavits taken before justices of the peace.

Appeal.

50 G. 3. c. 58.

55 G. 3. c. 123.

By 196. Land tax commissioners under the 38 G. 3. being also justices for the same place, and not being persons appointed to execute this act, shall be commissioners for hearing appeals made by virtue thereof, for such district in which they are commissioners and also justices.

§ 197. And persons aggrieved in any sale of land tax, where the consideration exceeds not 500l. stock, may appeal to the commissioners at the next petty sessions within the district, and the order of such commissioners shall be final; and the commissioners may have the advice of counsel, and may award costs.— But if the consideration exceed 500l. application must be made to the court of chancery.

199. His majesty may revoke commissions to persons for selling the land tax under former acts or under this act, and may grant other commissions to other persons.

For the provisions for the redemption of the land tax, the reader is referred to the very voluminous act itself, in which they are consolidated, and minutely enacted, as also to the 46 G. 3. c. 133., the 49 G. 3. c. 67. 53 G. 3. c. 123. 53 G. 3. c. 142. 54 G. 3. c. 173. and the 57 G. 3. c. 100.

The 50 G. 3. c. 58. § 1. extends to twelve months, the time for exonerating ecclesiastical benefices, small livings, and charitable institutions (under 46 G. 3. c. 133. and 49 G. 3. c. 67.) from the land tax. See 57 G. 3. c. 100.

By 2. the powers given by the 42 G. 3. c. 116. § 78. to corporations aggregate to redeem the land tax on the livings, &c. in their patronage, are extended to corporations sole, and to companies.

By the 53 G. 3. c. 123. Several provisions are enacted for the amending and rendering more effectual the acts passed for the redemption and sale of the land tax, but as they in no way con