and found; and the said Commissioners who shall so seize and se- 3 G.4. c.88. cure the estate of any collector or collectors, or any two or more of the commissioners acting as aforesaid in the same district, shall and are hereby empowered to appoint a time for a meeting of the commissioners for such division, city, town, or place, and then to cause public notice to be given of the place where such meeting shall be appointed, ten days at least before such meeting; and the Commissioners of such division, city, town, or place, present at such meeting, or the major part of them, in case the accounts of such collector be not duly delivered, or the monies detained by any such collector or collectors be not paid or satisfied, as ought to be done according to the directions of the said acts or of this act, shall be and are hereby empowered and required to sell and dispose of all such estates which shall be, for the cause aforesaid, seized and secured, or any part of them, to satisfy and pay into the hands of the receiver-general the sum that shall not be so accounted for, or shall be so detained in the hands of such collector or collectors, their heirs, executors, or administrators respectively, together with the reasonable costs and charges of recovering, raising, and paying the same, which costs and charges shall be ascertained and settled by the said commissioners, and the overplus (if any) shall be restored to the collector or collectors, or the person or persons entitled thereto. § 4. Enacts, that any two or more of the Commissioners acting for the division in which the estate and effects of such collector or collectors shall be seized and secured as aforesaid, shall be and are hereby authorized and required to make conveyance of all such freehold and copyhold estates respectively; and in like manner to assign the leasehold and other personal estate of such collector, and all his right, title, and interest therein at the time of such seizure, or at the time of the death of any collector so dying in default as aforesaid, to the respective purchasers thereof respectively, by deed indented between any two or more of the said commissioners; and such sales and purchases respectively shall be as effectual and valid, to all intents and purposes, against such collector, his heirs, executors, and administrators, and all persons claiming under such collector, in like manner as the sale of bankrupts' estates of the like nature, under and by virtue of the statute relating to bankrupts, or any of them, may be made by deed indented or enrolled, or by deed of assignment, according to the several natures of such last-mentioned estates: Provided always, that such person or persons to whom any such sale of copyhold lands shall be made, shall in like manner as the purchaser of the copyhold estates of bankrupts, before such time as he or they, or any of them, shall enter or take any profit of the said lands or tements, agree and compound with the lords of the manors of whom the same shall be holden, for such fines or incomes as heretofore hath been most usual and accustomed to be yielded or paid therefore; and that upon every such agreement or composition, the said lords for the time being, at the next Court to be holden at or for the said manors, shall not only grant to the said vendee or vendees, upon request, the same copyhold or customary lands or tenements by copy of court roll of the same manors, for such estate or interest as to them shall be so sold, and reserving the ancient rents, customs, and services, but also in the same court admit them Commissioners may convey the estates so sold. 3 G.4. c.88. Commissioners of assessed taxes and land tax, to be commissioners to execute the act. Appointment of clerk to the land tax to be under the provisions of the tenants of the same copyhold or customary lands, as other copyholders of the same manors have been wont to be admitted, and to receive their fealty, suit or service, according to the custom of the court of such manor. § 5. Enacts, that the several and respective persons who for the time being shall be commissioners for putting in execution the acts relating to assessed taxes and to the land tax respectively, shall be commissioners for putting in execution this act, and the powers herein referred to or contained, in all and every the respective counties, ridings, divisions, shires, and stewartries, cities, boroughs, cinque ports, towns, and places in G. B.; and the several collectors, surveyors, inspectors, and inspectors-general for the time being, appointed or to be appointed to put into execution the said acts, shall respectively be collectors, surveyors, inspectors, and inspectors-general, to put in execution this act, within the limits of their respective divisions, districts and places, to which they are or shall be appointed; and the said commissioners and others before mentioned are hereby empowered and required to do and perform all things necessary for putting this act in execution, in the like and in as full and ample a manner as they or any of them are or is authorized to put in execution the said acts, and all and every the powers and authorities, methods, rules, directions, penalties, forfeitures, clauses, matters and things, contained in any of the said acts (except where such provisions are varied, or other provisions are substituted by this act), shall, in collecting, levying, and accounting for the said duties and monies respectively, be severally and respectively duly observed, practised, and put in execution throughout G. B., in relation to all and every the duties and monies aforesaid, as fully and effectually to all intents and purposes, as if the same powers, authorities, &c. &c. were particularly repeated and re-enacted in the body of this act, and applied to all and every such duties and monies aforesaid, as part of the provisions of this act. § 6. After the 25th March, 1822, every appointment of clerk to the commissioners for executing the acts relating to the land tax, shall be made for the term and under the rules and regulations for the appointment, continuance, and removal of a clerk to the comassessed tax acts. missioners for executing the acts relating to the assessed taxes, as is provided by stat 43 G. 3. c. 99. Providing for delivering up of bonds of receivers general on accounts being balanced. § 7. And whereas the delay of enrolling and passing declared accounts of receivers-general of the land and assessed taxes through the different offices in the court of exchequer, previous to the issuing the quietus thereon, is attended with great inconvenience to such receivers-general, and to their securities, in obtaining the cancellation of their bonds to his majesty, from time to time, as they become satisfied, for the year or years on which such declared accounts are balanced in the office of the auditor or auditors of the land revenue, in the usual course of passing such accounts; it is enacted, that after the passing of this act, in every case where any account of a receiver-general of land or assessed taxes, to which any bond now or hereafter to be entered into to H. M., filed of record in the court of exchequer, or to be taken by the commissioners for the affairs of taxes under the provisions of this act, shall relate, has been or shall be stated and passed in the office of the said auditors, or their deputy, and have been or shall 3 G. 4. c.88. be declared before a baron of the court of exchequer, and no balance shall appear to remain due on such account from any such receiver-general, the said auditors or their deputy shall, as soon as conveniently may be after such declaration, cause a certificate thereof to be made out, and signed by them or him, and the total amount of the sums forming the charge and discharge parts of the said account, with the words " Even and Quit," shall be inserted in such certificate, and delivered to the said receiver-general; and every such certificate so made out and signed as aforesaid, and delivered into or lodged by the said receiver-general in the office of the king's remembrancer in the court of exchequer, or in the office of the said commissioners, shall be a sufficient authority to the officers of the said court and to the said commissioners having the custody of the bond of the said receiver-general, for the year to which the said certificate shall relate, to deliver up such bond to the said receiver-general, or to his authorized agent in that behalf, a receipt for such bond being endorsed on such certificate, and signed by the party receiving the same. §8. And whereas it is expedient, in the several counties in England and Wales, where two or more persons execute the said office of receiver-general, to abolish one of such offices; it is enacted, that upon the death, resignation, or removal of any one of the receivers-general whose names are set forth in the schedule to this act annexed, marked with the letter A., the office of such receiver-general shall be discontinued, and it shall be lawful for the said commissioners of the treasury to consolidate the said vacant office with the office of the receiver or receivers of the rest of the county, or to add the same or any part or parts thereof to any adjoining district or districts of receipt, as the said commissioners of the treasury shall think most beneficial to the collection of the said taxes. For discontinuing the office of certain receivers-gene ral on death, removal of the resignation, or present receivers. § 9. Enacts, that after the passing of this act, one part only of Regulation for the accounts of every receiver-general to be hereafter passed, shall enrolling the be made up and transcribed in the offices of the auditors of the accounts of receivers-general said accounts, for the purpose of being presented for declaration in the king's before a baron of H. M.'s court of exchequer, and which accounts remembrancer's shall be written on paper in the English language in common cha- office only. racters, and the several sums of money expressed therein shall be written and described in common numerals or figures; and every such account, after the same shall have been declared before a baron of the said court according to the usage thereof, shall be transmitted to the office of H. M.'s remembrancer of the said court, and shall there be enrolled, as of record, in like manner in all respects as the part of any account transcribed on parchment hath heretofore been enrolled; and which enrolment herein directed shall be as valid and effectual for enabling the proceedings for the recovery of any balance and interest due or to become due thereon, and for all other purposes whatsoever in anywise concerning or relating to such accounts, as if the same had been also recorded in the offices of the lord treasurer's remembrancer and of the clerk of the Pipe, according to the course of the Exchequer before the passing of this act : provided nevertheless, and all and every the provisions contained in stat. 1 & 2 G. 4. c. 121. so far as the same relate to the record and enrolment of any of the said accounts in SUPP. M M But such accounts may be enrolled in the 3 G. 4. c.88. office, and the the offices of the lord treasurer's remembrancer and of the clerk of lord treasurer's the Pipe respectively, in cases where such enrolments or records remembrancer's may be found necessary for the purposes in the said acts mentioned; and also so far as the provisions of the said acts relate to allowing compensation to the persons now holding the said offices of the lord treasurer's remembrancer and clerk of the pipe, for loss of fees or proportions of fees, in respect of inrolments of the receivers' accounts in the said last-mentioned offices, and of the effect of such inrolments: and also in respect of compensation to the said officers, and to the king's remembrancer and other officers of the Court of Exchequer, for loss of fees or proportions of fees for loss of fees. which they shall respectively sustain under the provisions of this act, shall and may be severally observed, practised, and followed, and applied to the provisions of this act, and in the execution thereof, to all intents as if the said several provisions of the said last-mentioned act had been re-enacted and incorporated in the body of this act, and particularly applied to the provisions of this Compensation to officers of the exchequer Receiver-general not required to travel in company with more than one person on each rece.pt. act. 10. And whereas by the said acts relating to the land and assessed taxes respectively, the receivers-general of the said duties and their agents or servants are required to travel together, three in at the least, on their respective receipts, and for the company purposes in the said acts mentioned; it is enacted, that no receivergeneral, or his authorized deputy, to be appointed under the provisions of this act, shall be required to travel in company with more than one person on each receipt respectively; and such receiver-general or his authorized deputy so travelling as last aforesaid, shall have the same remedies and advantages in his protection on his said receipt, to all intents, as if he had travelled in company with two or more persons, in the manner directed by the said acts. The lower part of a smaller Assessed-Windows. [See stat. 57 G. 3. c. 25.—5 Burn, 374.] Rex v. Dryden, Exch. H. 60 G. 3. & 1 G. 4. 8 Price, 103. The defendant had paid the sum of 71. 6s. 7d., into the hands of the house of the from from the assessed taxes on win purpose. sheriff of the town and county of Kingston-upon-Hull, under a house,used as an levari facias, issued against him for additional assessed taxes, office, adjoining with 27. 19s. 8d. for costs, for the purpose of obtaining the opinion the dwellingof the Court of Exchequer on his liability to the duty on windows, under the circumstances of his case: Tindal obtained an order ing an internal party, and havof court, calling on the Attorney-General to shew cause why the communication writ and all proceedings thereon should not be set aside, and the with the latter, money returned to the defendant. The defendant in his affidavit is not exempt stated, that immediately adjoining his dwelling-house there was a smaller house, a part of which defendant and his partner, who were dows within the attornies, used as offices for conducting their business, and the 1st § of the other part was let in tenements that between the said dwelling- 57 G. 3. c.23, house and the said offices there was an internal communication on the ground of its being used that having been charged the above sum for assessed taxes in reas offices, and spect thereof, the defendant appealed, and the appeal was allowed for no other by the commissioners — that the surveyor being dissatisfied therewith, demanded a case for the opinion of the judges; but the defendant afterwards receiving intimation that the matter would be re-heard, attended before the commissioners at a meeting for that purpose, when they (not being the same commissioners as had before determined in his favor) without reference to the former determination, confirmed the charge. The affidavit also stated, that as no case had been stated for the opinion of the judges, the defendant had therefore refused to pay, and having been returned a defaulter, the sheriff had levied. The affidavits of the surveyor and collector filed in answer stated, that the charge had been made in consequence of the offices having an internal communication with the house and it stated that no case had been prepared for the opinion of the judges, because the defendant had consented to a re-hearing before the commissioners - that they might in the mean time be furnished with cases in point, if any could be found-and that upon the second hearing the cases in the subjoined notes* were produced. Nor is a room, having no communication with the dwellinghouse, if it be house, within the exemption of the statute, as being used only for an part of the office. * COWELL'S CASE. [Stated by the Commissioners for hearing and determining appeals upon the duties on houses, &c.] Mrs. Cowell, of Leeds, widow, being possessed of and occupying a building, lying under or covered with one roof, which building is three stories high. The ground floor and chambers are used by her for habitation and dwelling. The upper story is let off to a wool-stapler, who lives at some distance, and used by him as a warehouse, and not as a dwelling-house for lodging or habitation, in which upper story are six windows. There is no entry, passage, or communication with the said dwelling house; but there is a distinct way or stair-case from the yard adjoining the said house, which leads into the warehouse. The Commissioners having determined that, as the said upper apartments had not been accupied as a lodging or habitation, she should be discharged from the payment for the six windows. At the instance of the inspector, the Commissioners sent the above case for the opinion of the judges, who declared that the determination of the commissioners was wrong. (Signed) H. GOULD. G. NARES. The windows of the upper story of a house, of which the lower part or ground floor is occupied by the owner as a dwelling, are chargeable with the duties on houses and windows, although let to a trader as a warehouse, and is not used by him for any CASE OF THOMAS LAKE. [Stated by the Commissioners of taxes, for the opinion of the judges.] Appeal against an assessment of eight windows, charged by the assessor in his house, on the ground, that one of the said windows was situate in a lower room |