for assessed taxes con to continue the same for the further term of one year: be it therefore enacted, by the queen's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal and commons in this present parliament assembled, and by the authority of the same, that all Compositions contracts of composition for the duties of assessed taxes now in force shall be and the same are hereby continued in force for a further term of one year, to be computed from the fifth day of April, one thousand eight hundred and forty-four, and to determine on the fifth day of April, one thousand eight hundred and forty-five, under the same rules, regulations and privileges as if such compositions did not, by the laws now in force, expire before the last-mentioned day; and all the powers and provisions of the several acts relating to or continuing such compositions, or for collecting or enforcing payment thereof, shall be extended and applied to the contracts of composition continued under this act, to all intents and purposes as if the same had been herein repeated and re-enacted. tinued for a further term of one year ending 5th April, 1845; except in cases where parties shall give notice to determine the same on the 5th April, 1844. Proviso in 43 G. 3, c. 99, lectors' bonds, Evidence against collectors and their sureties of sums col 2. Provided always, and be it enacted, that this act shall not extend to the contract or composition of any person who shall be desirous of determining the same on the fifth day of April, one thousand eight hundred and forty-four, and who shall, on or before the tenth day of October, one thousand eight hundred and forty-three, give notice thereof in writing to the assessor or collector of the parish or place, or to the surveyor acting in the execution of the acts relating to the duties of assessed taxes for the district in which such composition shall be payable. 3. And whereas by an act passed in the forty-third year of the reign of King George the Third, intituled "An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same," it is enacted, that the persons to be appointed collectors of the duties under the regulations of the last recited act shall, if required so to do, give good and sufficient security, by a joint and several bond, with sureties, to and in the names of two or more of the commissioners appointed for putting in execution the said act, and with such condition to the said bond for the duly demanding, collecting and paying over of the said duties by the said collectors as in the said last-recited act is mentioned; and it is also enacted, that every such bond shall be prosecuted by the commissioners to whom the same is given on any failure or default of the collectors, subject nevertheless to such proviso as in the said last-recited act is contained for restraining the putting in suit of such bond against the sureties of the collectors: and whereas great doubts and difficulties have arisen with relation to the prosecuting of such bonds upon the failure or default of the collectors, and otherwise in the execution of the said last-recited act, and of other acts granting duties to be assessed, raised and levied under the regulations of the said act; and it is expedient to remove such doubts, and to facilitate the execution of the said several acts: be it therefore enacted, that so much of the said last-recited act as provides that no such bond as aforesaid shall be put in suit against any surety or sureties for any deficiency other than what shall remain unsatisfied after sale of the lands, tenements, goods and chattels of such collector or collectors, in pursuance and by virtue of the directions and powers given to the respective commissioners by the said last-mentioned act, shall be and the same is hereby repealed. 4. And be it enacted, that upon the trial of any action or suit against the sureties of a collector of any of the duties aforesaid, or of the duties arising from the land tax, upon any bond entered into, either in pursuance of any act relating to the said respective duties or otherwise, or upon the collectors. execution of any writ of inquiry of damages in such action or suit, the lected and production of an account in the handwriting of such collector, or signed not paid by him, of any sum or sums of money collected or received by him for over by the or on account of the said respective duties, or any of them, shall be sufficient proof of the receipt by such collector of every such sum and sums of money therein mentioned on account of the duties given to him in charge for collection; and that, as well in any such action or suit as aforesaid, as upon all other occasions whatsoever, any schedule delivered upon oath by such collector in pursuance of any such act as aforesaid, and containing or purporting to contain the names of persons who have made default in payment of the said respective duties, or any of them, and of the sums remaining in arrear, shall be sufficient evidence to charge such collector and his sureties respectively with all other sums of money comprised in the assessment or assessments given to him in charge to collect, and not included in such schedule or previously accounted for and paid over to the proper officer for receipt; and all such sums not so included in such schedule, or previously accounted for and paid over, shall be deemed to have been collected and received by such collector, and to remain in his hands unpaid and in arrear. 5. And be it enacted, that where in any action or suit by the commissioners acting in the execution of the said acts or of the acts relating to the land tax, upon any bond entered into, either in pursuance of any such act or otherwise, the said commissioners shall, without their own wilful neglect or default, fail to recover a verdict against the defendant or defendants in such action or suit, and costs shall be awarded to the said defendant or defendants, or where in case of any suit in equity being brought against the said commissioners in relation to any such bond, and they shall be adjudged to pay costs to the plaintiff or plaintiffs in such last-mentioned suit, the said commissioners shall not be personally liable to the payment of any such costs, but the same shall be defrayed by an assessment upon the inhabitants of the parish or place in relation to which the bond which shall have been the subject of such action or suit shall have been given, and which assessment the commissioners acting in the execution of the said respective acts are hereby required and authorized to make, sign and allow as soon as conveniently may be after such costs shall have been awarded and ascertained; and the said commissioners shall cause such assessment to be made, collected, levied and recovered in the same manner as other assessments of costs are by the said recited act or this act directed to be made, collected, levied and recovered, and shall cause the same to be paid over to the person or persons entitled to such costs. 6. And be it enacted, that all the authorities, powers and provisions contained in any act or acts now in force relating to the recovery of the duties aforesaid, or any of them respectively, either under the warrant of the commissioners directed to the collectors in their respective districts, or by process from her majesty's Court of Exchequer, shall be construed and deemed to be applicable to, and shall be applied, enforced and put in execution for the levying and enforcing the payment of any sum or sums assessed by the said commissioners for costs, either under the authority of this act or of any other act or acts relating to the said duties, or any of them respectively. Costs awarded against com missioners in actions or suits relating to collectors raised by assessment on the parish. bonds to be Powers and provisions of acts relating to the recovery of duties to be put in force for the recovery of costs assessed on the parish. and taxes to 7. And whereas an act was passed in the last session of parliament, Commissionintituled "An Act for granting to her Majesty Duties on Profits arising ers of stamps from Property, Professions, Trades and Offices, until the Sixth Day of direct where April, One thousand eight hundred and forty-five," and in the carrying of parties shall such act into execution much difficulty and inconvenience is experienced be assessed to the property and income tax in certain cases. 5 & 6 Vict. c. 35. For the relief of persons doubly as sessed to the property and income tax. Act may be altered this session. by reason of doubts as to the districts, parishes or places in which corporations, companies, societies and other persons in certain cases ought to be assessed for profits under the several schedules of the said act, and by reason of their being liable to be assessed for profits under one or more of the said schedules in several districts, parishes or places; for remedy whereof be it enacted, that in any case where any doubt shall have arisen or shall arise as to the district, parish or place, or districts, parishes or places, in which any corporation, company, society or person ought to be charged or assessed to the duties granted by the said last-recited act under any one or more of the schedules of the said act, and also in any case where any corporation, company, society or person shall have been charged or assessed, or shall be liable to be charged or assessed, to the said lastmentioned duties, under any one or more of the said schedules, in two or more districts, parishes or places, it shall be lawful for the commissioners of stamps and taxes, or any two or more of them, and they are hereby authorized and empowered, in any of the several cases aforesaid, to order and direct that such corporation, company, society or person shall be charged and assessed to the said duties in such district, parish or place, or districts, parishes or places, as shall appear to the said last-mentioned commissioners to be most convenient and proper, and thereupon such corporation, company, society or person shall be charged and assessed to the said duties according to such order, any thing in the said last-recited act to the contrary notwithstanding. 8. And for the relief of parties who may be doubly charged or assessed to the said last-mentioned duties, be it enacted, that whenever it shall appear to the satisfaction of the commissioners of stamps and taxes that any corporation, company, society or person hath been or shall have been, either by any error, mistake or otherwise, assessed more than once to any of the said duties for the same cause and for the same year, and either in the same district, parish or place, or in different districts, parishes or places, it shall be lawful for the said last-mentioned commissioners, or any two or more of them, to order and direct that the whole or so much and such part of such one or more of the said assessments as shall appear to them the said commissioners to be a double charge or overcharge as aforesaid shall be vacated and discharged, and thereupon the same shall be by such order vacated and discharged accordingly. 9. And be it enacted, that this act may be amended or repealed by any act to be passed in the present session of parliament. INDEX. A. ABATEMENT in land tax to be made when assessments exceed 4s. in the pound, 209. ACTIONS under redemption acts to be commenced within six months, 213. form of, and how to be intituled, ib. before whom to be made, 239. penalty on persons making false affidavits or affirmations, 47, 212. ALDEMASTON may be assessed in Oswaldslow, 91. ALLOTMENTS under inclosure acts may be made in lieu of fee farm rents for purchase of land tax, 245, 246. ALMSHOUSES, what, exempt from land tax, 18, 88. tenants of, not exempt, ib. ANGLESEA, ISLE OF, amount of land tax charged upon, 74. qualification of commissioners for, 105. ANNUITIES, amount of land tax charged upon, 2, 75. charged upon land, land tax payable out of, 3, 76. in respect of offices where to be rated, 14, 94. land tax on, to be retained, 272. granted to Prince of Wales, &c. not chargeable, 107. APPEALS under redemption acts, when judgment of commissioners on, final, 47, 214. when may be made to Court of Chancery or Exchequer, ib. land tax commissioners being justices to be commissioners for hearing, when consideration does not exceed 5001. stock to be made to commis- how such appeals determined, ib. when consideration exceeds 500l. stock, to be made to Court of Chancery to be made by petition, ib. against land tax, when and how to be heard, 6, 8, 80, 103. days for hearing to be fixed by the commissioners, 6, 80. notice of such days to be given in church, and affixed on church APPEALS against land tax-continued. parties appealing to give notice of, to assessors, 6, 80. parties prosecuting may inspect duplicates of assessments, ib. once heard and determined to be final, ib. how commissioners to proceed when allowed, 8, 103. ASSESSMENTS on houses inhabited by foreign ministers to be paid by landlords, on lands, &c. valid, although not in the townships, &c. in which they are schedules of, to be signed and sealed by commissioners and delivered to exceeding the quota, how dealt with, 258, 259. to cease in places where tax wholly redeemed, 46, 209. ASSESSORS of land tax, how appointed, 4, 78. duties of, 5, 79. penalties on for non-attendance, or refusal to serve, or neglect of duty, not compellable to serve out of city, &c. where they dwell, 10, 93. to bring in certificate of assessment, 5, 79. to return two persons as collectors, ib. to deliver copy of assessment to commissioners, ib. may be fined by commissioners for neglect of duty, 10, 85. not liable to any penalties except those inflicted by the act, 93. to be assessed by commissioners, ib. may be remunerated out of excess, 276. for extra parochial places to be nominated by commissioners, 93. acts to be done by, under 38 Geo. 3, c. 5, extended to all times after- ASSIGNMENT of contracts for redemption may be required by parties entitled to remainders or reversions, 42, 173. how enforced, ib. of land tax purchased, how effected, 132. form of, ib. a memorial of, to be entered, ib. AUDITOR Of Exchequer to keep a separate register of all monies received for land tax, 108. AUDITORS, &c. of crown fee farm and chief rents to allow tenants 4s. in the penalty on, for not making such allowance, ib. B. BANK to transmit weekly to commissioners of taxes the average price of 31. to retransfer stock and repay money improperly transferred or paid for re- annuities, how dividends on payable where contracts have become void, |