cates from the commissioners, was to cause public notice to be given in every parish church or chapel of ease belonging to any parish within his district or division, immediately after divine service on the Lord's day, of the time and place so appointed for hearing appeals; and cause the like notices for appeals to be fixed in writing on the same day upon the door of each of the respective parish churches, or chapels of ease belonging to any such parishes. The collectors were also required, upon the application of persons thinking themselves overrated, to permit such persons, or their stewards, or bailiffs, or other proper representatives, to inspect, without fee, the duplicates of such rates and assessments upon the division or district of which he is collector at all seasonable times in the day; and every person intending to appeal was to give notice thereof in writing to one or more of the assessors of the parish wherein he was rated of his intention to appeal; it being further declared that all appeals once heard and determined by the commissioners, or any three or more of them, or the major part of them present on the days appointed for hearing appeals, shall be final without any further appeal upon any pretence whatsoever (s. 8). On or before the 8th of August, 1798, or within twenty days after, (all appeals being first determined,) the commissioners were to deliver a schedule or duplicate in parchment under their hands and seals, containing the whole sum assessed upon each parish or place, and the christian names and surnames of the respective assessors and collectors, to the receiver-general or his deputy, and transmit a like schedule or duplicate into the king's remembrancer's office of the exchequer (s. 8). The property of public books and papers relating to the land tax are vested in the commissioners, and are to remain as records in their custody (s. 15); persons having them in em, or ted for appeal twenty e com parchwhole ristian d col ansmit ancer's to the emain em in be any deficiencies in the assessors and collectors a such deficiency upon the same shall happen, or the The commissioners are limited by the act for the call before them the colle dred, parish, or place, a sums charged have been p should any part remain levied and raised (s. 22). All questions and differ duties and assessments, of heard and finally determi (d) By the 1 & 2 Will. 4, c. except one for the London district, manner directed by the act; and should they be concerned in any such question or difference they must withdraw during the discussion of it under the penalty of 20l. (s. 23). They are also to determine how far lands belonging to any hospital or almshouse, not exempted by name out of the act, ought to be assessed or charged (s. 28). If any person, in such manner and at such times as are in the act directed in cases of appeals, make it appear to the commissioners present for hearing and determining such appeals, by proof upon oath, that the assessment upon him exceeds the equal pound rate that ought to be charged on him, the commissioners, or the major part of them then present, may abate and lessen the assessment so much as the same shall exceed the equal pound rate that ought to be charged, and cause the money so abated to be re-assessed in such manner as they or the majority of them shall think most equal, just and reasonable, within the whole hundred, lathe, wapentake, or other division where such overcharge happens, although the pound rate of four shillings in the pound be thereby exceeded; or if any particular part, or any person therein, should appear to them to be undercharged, then the money so abated is to be raised upon such particular part or person so undercharged (s. 84). Where there are not a sufficient number of commissioners for any city, borough, cinque port, town or place qualified to act, the commissioners appointed for the county at large within which such city, borough, &c. is situate, or which is next adjoining thereto, may act as commissioners within such city, borough, &c. (s. 86). And all mayors, bailiffs or other chief magistrates of cities, boroughs, towns corporate or cinque ports, for which commissioners are specially appointed by the act, may act as commissioners for any city, &c. wherein they inhabit a the time of exe OF THE COMMISSIONERS AND OTHER OFFICERS. 9 cuting the act, as well where commissioners are specially appointed by the act as where they are not (s. 87). The qualification required of commissioners acting for counties at large (except the counties of Merioneth, Cardigan, Carmarthen, Glamorgan, Montgomery, Pembroke, Radnor and Monmouth), or for any of the ridings in Yorkshire, was the possession of freehold, copyhold or leasehold lands of the clear value of 1007. (s. 90) (e); and for the county of Anglesea or Carnarvon, the being taxed under the act of 1797 for an estate of the yearly value of 60l. (s. 91). But commissioners who were appointed by the act might act for cities, boroughs, &c., or for the inns of court, without any other qualification than being inhabitants, except attornies, who were required to have an estate in freehold, copyhold, or leasehold lands of the clear yearly value of 1007. (s. 92). For the city of London and the liberty of St. Martin'sle-Grand, the qualification was a like estate of the clear yearly value of 207., and for the city of Westminster a like estate of the clearly yearly value of 501. But the master of his majesty's household, the clerk of the kitchen, and the several officers who by virtue of their offices had theretofore acted or might thereafter act as commissioners in relation to the assessments on the palaces of Whitehall and St. James's, were declared qualified by virtue of their offices. No commissioner was to act without having taken the (e) By the 38 Geo. 3, c. 48, the qualifications are altered, that for counties being the possession of a freehold, copyhold or leasehold estate of the clear yearly value of 100l., or being heir apparent of the possessor of a like estate of the yearly value of 300l., one moiety whereof is situate in the county or riding for which such person is appointed a commissioner; and the qualification for cities, boroughs, &c. (except those particularly specified in the act 38 Geo. 3, c. 5) being the possession of a like estate of the yearly value of 40l., or of personal estate to the amount of 1000l., and being an inhabitant of the city, borough, &c. oaths of allegiance and supremacy, and, if required (ƒ), an oath describing his qualification (s. 49). And if any person presumes to act who is disabled, he is liable to a penalty of 501. for every offence (s. 96). As to Assessors and Collectors.-A fine not exceeding 407. may be imposed by the commissioners on any assessor or collector who refuses to serve, or neglects his duty (s. 19). But no person is compellable to be an assessor or collector out of the limits of the city, borough or town corporate in which he dwells (s. 45). In case of neglect or refusal to pay, the tax collectors are empowered, after demand, to levy the same by distress (s. 17). Collectors may be required to give security to the commissioners equal to the amount to be collected in each district; and on failure of the persons named as collectors giving such security, if required, the commissioners may appoint other collectors in their place (s. 21). Collectors are to pay the monies received by them to the receivers-general or their deputies (g), at such times and places as the commissioners shall appoint (s. 9); and if they refuse or neglect to pay monies received by them, or detain monies in their hands, they may be imprisoned, and their estates seized and sold by order of the commissioners (s. 20). And where their goods are distrained upon, the persons distraining may keep in their hands as much money as any two of the commissioners shall deem reasonable for the charges of such distress (s. 111). Collectors are to be allowed threepence in the pound upon the whole sum collected and received by them, which they may detain out of the last payment of the monies of (ƒ) By 38 Geo. 3, c. 48, the oath of qualification with regard to commissioners for cities, boroughs, &c. is imperatively required. (g) Now the inspectors-general, see p. 7, ante. |