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 THE 
 
 ITS CREATION AND MANAGEMENT. 
 
 WITH 
 
 PRACTICAL INSTRUCTIONS 
 
 FOE 
 
 Land Tax Commissioners, Clerks, Assessors, and Collectors, 
 
 AS WELL AS FOE THE 
 
 Public wishing to Appeal or to Redeem the Tax. 
 
 BY 
 
 PRETOR W. .CHANDLER, 
 
 SOLICITOK, 
 
 Clerk to Commissioners of Land Tax for St. PauPs, Covcrtt Garden, London. 
 
 LONDON : 
 
 REEVES & TURNER, 
 100, CHANCEEY LANE, AND CAEEY STEEET, 
 
 s awir 
 1899.
 
 T 
 
 LOJTDOJ?: 
 PBnTBD BY C. F. BOWORTH, OEEAT NEW 6TBEET, FKT1KK LANE E.C.
 
 PREFACE. 
 
 THIS book has been written with a view to 
 giving Commissioners, Clerks, Assessors and 
 Collectors acting in pursuance of the Land 
 Tax Acts a short account of their powers and 
 duties. Also with a view to giving the public 
 such information as will enable them to ascer- 
 tain when an assessment has been properly 
 made or where an appeal should be lodged. 
 
 A short chapter has been added upon Land 
 Tax Redemption. 
 
 It is hoped that others interested in the 
 Land Tax may find in these pages useful 
 information upon the subject. 
 
 PRETOR W. CHANDLER. 
 
 8, NEW COURT, 
 
 LINCOLN'S INN, LONDON. 
 March, 1899. 
 
 a 2
 
 CONTENTS. 
 
 CHAPTER I. PAGE 
 
 THE HISTORY OF THE LAND TAX 1 12 
 
 CHAPTER II. 
 
 LAND TAX COMMISSIONERS. LAND TAX OFFICERS - 13 23 
 
 CHAPTER III. 
 
 THE ASSESSMENT 24 42 
 
 CHAPTER IV. 
 
 APPEALS 4352 
 
 CHAPTER V. 
 
 COLLECTION - 53 59 
 
 CHAPTER VI. 
 
 EEDEMPTION - 60 64 
 
 APPENDIX. 
 
 1. Form of Oath for County Commissioners - - 65 
 
 2. Form of Oath for Borough Commissioners - 65 
 
 3. Form of Instruction for Land Tax Assessors - 66 
 
 4. Form of Assessment - 70 
 
 5. Form of Notice of Assessment - - 72 
 
 6. Form of Notice of Intention to Appeal - - 73 
 
 7. Form of Collectors' Duplicate --^ _ 74 
 
 8. Form of Instructions to Collectors of Land Tax - - 77 
 
 9. Form of Instructions as to Redemption - - 81 
 
 10. Instructions for the guidance of Clerks to Commissioners - 85 
 
 11. Form of Certificate of amount of Land Tax to be redeemed 
 
 and Description of Property upon which assessed - 88 
 
 12. Another Form, to be used where Finance Act applies - 89 
 
 13. Form of Certificate of Apportionment - - 90 
 
 INDEX ... - 91
 
 TABLE OF CASES. 
 
 PAGE 
 
 Allen v. Sharp, 17 L. J. (Ex.) 209 54 
 
 Att.-Gen. v. Commissioners of Land Tax, 12 Price, 647 16, 41 
 
 Bradford-on-Avon Assessment Committee v. White, (1898) 2 
 Q. B. 635 ; 67 L. J. (Q. B.) 643 ; 78 L. T. E. 758 ; 46 W. E. 
 603 33, 34 
 
 Buchanan v. Poppleton, 4 C. B. (N. S.) 20; 27 L. J. (C. P.) 
 210; 6 W. E. 372 50 
 
 Carr v. Fowle, (1893) 1 Q. B. 251 ; 62 L. J. (Q. B.) 177; 68 
 L. T. E. 123; 41 W. E. 365 29, 32, 34 
 
 Charing Cross Bridge Co. v. Mitchell, 24 L. J. (Q. B.) 74, 249; 
 4 El. &B1. 549; 24 L. J. (Q. B.) 249; 3 W. E. 378 27 
 
 Charleton v. Alway, 11 A. & E. 993 ; 9 L. J. (Q. B.) 237 ; 3 P. 
 &D. 818 40, 51 
 
 Colchester (Lord) v. Kewney, L. E. 1 Ex. 368 ; 2 Ex. 253 ; 35 
 L. J. (Ex.) 204; 36 L. J. (Ex.) 172; 14 L. T. E. 888; 16 
 L. T. E. 463; 14 W. E. 994; 15 W. E. 930 28 
 
 Cox v. Eabbits, L. E. 3 App. Gas. 473; 47 L. J. (Q. B.) 385 ; 
 38 L. T. E. 430; 26 W. E. 483 28 
 
 Governors of Bristol Poor v. Wait, 1 A. & E. 264 40 
 
 Grant v. Astle, 2 Doug. 724 7 
 
 Metropolitan Bailway v. Fowler, (1892) 1 Q. B. 165 ; (1893) App. 
 Cas. 416; 62 L. J. (Q. B.) 553 ; 69 L. T. E. 390; 42 W. E. 
 270 27 
 
 Norfolk (Duke of) v. Lamarque, 24 Q. B. D. 485; 59 L. J. 
 (Q. B.) 119; 62 L. T. E. 153; 38 W. E. 382 32, 35 
 
 Patchett v. Bancroft, 7 T. E. 367 ; 4 E. E. 465 45, 54, 55 
 
 Eeg. v. Land Tax Commissioners for the Tower Division, 2 E. 
 &B. 694; 22 L. J. (Q. B.) 386; 1 W. E. 479 8 
 
 Eex v. Mitcham, Caldecott Eeports, 276 54, 55 
 
 Simpkin v. Eobinson, 45 L. T. E. (N. S.) 221. ..16, 39, 41, 45, 54, 55 
 
 Spragg v. Hammond, 2 Br. & B. 59 ; 4 Moore, 431 54 
 
 Vauxhall Bridge Co. v. Sawyer, 20 L. J. (Ex.) 304 ; 6 Ex. 504 27 
 
 Waterloo Bridge Co. v. Cull, 28 L. J. (Q. B.) 70; 1 El. & El. 
 213; 7W. E. 87; 29 L. J. (Q. B.) 10 17,18,19,27
 
 VIM 
 
 TABLE OF STATUTES. 
 
 PAGE 
 3 
 
 8 Will. :i 
 
 9 & 10 Will. 3 6 
 
 10& 11 Will. 3 6 
 
 38 Oeo. 3, o. 5 (Land Tax Act) 6 
 
 e.3 7,14 
 
 a.4 7, 25, 29 
 
 a. 5 66 
 
 a. 8.. 13, 15, 17,18,19,43, 
 44, 47 
 
 a. 17 45,55 
 
 a. 18 65,56, 57 
 
 a. 23 45 
 
 a. 24 25 
 
 a. 25 28 
 
 a.26 28 
 
 a. 28 28 
 
 8. 29 28 
 
 8. 35 54, 66 
 
 s. 40 67, 68 
 
 a. 41 65 
 
 8.42 55 
 
 a. 49 15 
 
 8. 80 29 
 
 8. 84 44, 62 
 
 8.87 14 
 
 a. 91 14 
 
 8. 93 14 
 
 a. 94 14 
 
 B. 96 15 
 
 a. 125 65 
 
 a.120 55 
 
 c. 48, B. 1 14, 15, 65 
 
 8.3 14, 15 
 
 0. 60, 8. 1 7 
 
 8. 2 7 
 
 42 Geo. 3, c. 116, B. 35 ... .62, 63 
 8. 180.... 12, 35 
 B. 181 ....12, 36 
 
 46 Geo. 3, o. 133 29 
 
 44 Geo. 3, c. 67 :>9 
 
 60 Geo. 3, e. 58 29 
 
 63 Geo. 3, c. 123 29 
 
 B. 17 17,22 
 
 57 Geo. 3, o. 100 29 
 
 7 & 8Geo. 4,o. 75, as. 1, 2 .. 13 
 
 9 Geo. 4, o. 38, a. 6 15 
 
 6 & 6 Viet. c. 35 32 
 
 24 &25 Viet. P. 91,88. 39 44. 6? 
 31 & 32 Viet. c. 72, ss. 11, 12.. 15 
 
 P10E 
 
 43 & 44 Viet. c. 19 (Taxes 
 Mann^t incut Act, 1880), 
 
 H. ."> 13, 15 
 
 8.15 24,44 
 
 a. l;i 16, 19, 22, 41 
 
 a. 20 19, 22 
 
 sub-B. 8 23 
 
 8.32 15,65 
 
 a. 33 42 
 
 B. 35 31 
 
 s. 38 16 
 
 s. 39 37 
 
 8. 41, sub-s. 1 15, 16 
 
 a. 48, MI W. 1 24 
 
 8. 73, Bub-8. I .... 15, 19 
 
 8 20 
 
 s. 77 20 
 
 s. 79 20,38 
 
 sub-B. 1 20 
 
 2,3 .... 21 
 
 a. 82 53 
 
 8. 83 20,41,44 
 
 tmb-s. 1 53 
 
 2 ..17, 42, 63 
 
 3 63 
 
 s. 86 63 
 
 sub-s. 3 54 
 
 B. 86 54 
 
 s. 87 68 
 
 B. 88 65 
 
 a. 89 66 
 
 s. 110 22 
 
 s. 114 69 
 
 sub-e. lOb .... 18 
 11 ....22, 58 
 
 12 22, 58 
 
 49 & 50 Viet. c. 54 29 
 
 61 & 52 Viet. c. 51 61 
 
 52 & 53 Viet. o. 42, s. 13 .... 17 
 
 54 & 55 Viet. c. 13, s. 6 22 
 
 65 & 66 Viet. c. 25 17, 22 
 
 59 & 60 Viet. c. 28 (Finance 
 Act, 1896), 
 
 8.31 12, 31, 35, 49 
 
 pub-s. 1 35 
 
 8. 32 31, 36, 63 
 
 sub-s. 2 36 
 
 3 69 
 
 8. 33a 61 
 
 s. 35 31 
 
 61 & 62 Viet. c. 10 (Finance 
 
 Act, 1898) 63 
 
 8. 12 67 
 
 61 & 62 Viet. c. 22.. 45 
 
 NOTE. The abbreviation T. M. A. bas been used throughout the book 
 to denote the Taxes Management Act. 
 
 When referring to the Land Tax Act (38 Geo. 3, c. 5), it is 
 necessary to remember that many sections and parts of sections have 
 been repealed by 34 & 35 Viet. c. 116 ; 35 & 36 Viet. c. 63 ; 61 & 62 
 Viot. c. 22, and other Acts.
 
 THE LAND TAX. 
 
 CHAPTER I. 
 
 LAND TAX. 
 
 A Land Tax has been levied in this country The origin of 
 
 . J Land Tax. 
 
 for many centuries, and can be traced as far 
 back as Anglo-Saxon times (a). Bishop Stubbs 
 says that "All the imposts of the Anglo-Saxon 
 and Norman reigns were, so far as we know, 
 raised on the land, and according to computation 
 by the hide " (b), which was an allotment of land 
 made to the bodies of colonists varying "accord- 
 ing to the numbers of the kindred, the portion 
 assigned to a single family or house being called 
 a hide " (c). The extent of a hide of land is uncer- 
 tain, but the term was probably applied to different 
 areas at different times 
 
 The Danegeld, the earliest Land Tax ever irn- The Dane- 
 posed in these Islands, was first levied by the 
 Anglo-Saxon Kings (e). Ethelred, in 991 A.D., 
 levied this Tax at Is. on the hide, to provide 
 
 (a) S. DowelTs History of (d ) Stubbs, p. 83, n.; Sir John 
 Taxation, 2nd edition, vol. iii. Sinclair's History of Public Ee- 
 
 P ' 67< venue, p. 15 ; Brady's History 
 
 (o) Stub bs, Constitutional 
 
 History, vol. i. pp. 651, 652. 
 
 (c) Stubbs, vol. i. p. 83. (e) Dowell, vol. iii. p. 67. 
 
 C. B
 
 LAND TAX. 
 
 Fifteenths 
 oiid tenths. 
 
 Subsidies. 
 
 Land Tax 
 during the 
 Common* 
 wealth. 
 
 4 Will. & 
 
 Mary. 
 
 a sum with which to buy off the Danes. Canute, 
 in 1018 A.D., raised by this means a sum of 83,000/., 
 which would be equivalent to more than two and 
 a half millions of our money (/), and William 
 the Conqueror levied the Danegeld at the enormous 
 rate of 6s. per hide(y). 
 
 The Danegeld and other taxes were superseded 
 by the grants of fifteenths for Counties and tenths 
 for Towns, levied upon the cattle and crops of 
 Landowners, and upon the capital value of the 
 stocks in trade of Townsmen. 
 
 Then, in the Tudor times, came into existence 
 the "subsidy," when Landowners took upon them- 
 selves the payment of certain sums, levied in 
 respect of their crops and cattle, or the total 
 amount of profits of the lands. These fifteenths, 
 tenths, and subsidies existed side by side until 
 the 17th Century. 
 
 In the Commonwealth such Land Tax as existed 
 was raised monthly, and varied from 35,000/. to 
 120,0007. per month (//). 
 
 After the Revolution and early in the reign 
 of William and Mary, Land Tax began to take 
 the form known to us at the present day. 
 
 In 1G92 " An Act for granting to their Majes- 
 ties an aid of 4s. in the for one year for carrying 
 on a vigorous war against France " (i) was passed, 
 whereby the Commissioners named in the Act 
 
 (/) Sir Jno. Sinclair's History 
 of Public Revenue, p. 15. 
 (g) Stubbe, vo l. i. p. 431. 
 
 (A) Sir Jno. Sinclair' a History, 
 p. 172; and Dowell, vol. iii. 
 p. 72. 
 
 (0 4 Will. & Mary.
 
 LAND TAX. 
 
 were directed to put it into force. In this 
 Act special direction was given as to the way in 
 which lands, &c., should be charged, to the effect 
 following : 
 
 All persons, &c., having manors, lands, &c., 
 were to yield and pay unto their Majesties the 
 sum of 4s. for every 20s. by the year, which 
 the manors, lands, &c., were then worth to be 
 leased, if the same were truly and bond fide 
 leased or demised, at a rack rent according to 
 the full true yearly value thereof, without any 
 respect had to the then present rents reserved 
 for the same, if such rents had been reserved 
 upon leases, for which any fine had been 
 paid. 
 
 This Act necessitated a new valuation, but ^f7 n a luation 
 
 7 _ of 1C92. 
 
 " Every city and county," says Sir Jno. Sinclair, 
 "made its own returns as to value, which were 
 generally accepted. Hence those people who in 
 that time were well disposed towards the Govern- 
 ment sent in a fair return, whilst those who were 
 in sympathy with the exiled Stuarts made their 
 returns as low as possible " (k\ This was espe- 
 cially so in the North and West of England (I). 
 
 Then, in 1696, there was passed " An Actswm. 3. 
 for granting an aid to His Majesty as well by 
 a Land Tax as by several subsidies and other 
 duties payable for one year " (m). 
 
 By this Act no specific sum w r as charged, but 
 
 (Jc) Sir Jno. Sinclair's History (1} Davenant, i. p. 32. 
 of Public Bevenue, p. 107. (m) 8 Will. 3. 
 
 B2
 
 LAND TAX. 
 
 the following curious taxes, among others, were 
 levied : 
 
 1. 4 5 . 4d. to be paid for the year 1696 by all 
 
 pei-sons (not receiving alms) by lunar 
 
 monthly payments of 4d. each. 
 2. 13<7. per to be paid by all servants (except 
 
 day labourers) for wages of 47. per annum 
 
 and not exceeding 87. 
 
 3. 2*. 2d. exceeding 87. and not exceeding 167. 
 4. 45. 4^7. for all above 167. 
 5. 4s. 4<7. on pensions, &c., out of the Exchequer. 
 6. 4s. 4rf. per profit by Serjeants, Barristers, 
 
 Solicitors, Factors, Merchants, Doctors. 
 
 Then the Tax on Land was charged in the 
 following words : 
 
 " Upon all lands, tenements and hereditaments 
 with as much equality and indifference as is pos- 
 sible by a rate of 3s. for every 20s. of the true 
 yearly value for one year and no longer; and to 
 the intent the injustice and partiality which hath Iccn 
 manifestly practised in former taxations upon land 
 may be avoided and remedied in the assessments upon 
 lands, tenements and hereditaments intended to be 
 made by virtue of this Act" 
 and was made payable by monthly instalments. 
 
 Power was given to the King to appoint such 
 and so many commissioners as he should think 
 fit for putting into execution the Act. 
 
 These taxes produced less and less on account 
 of the careless way in which they were enforced, 
 and on account of the feeling which existed at 
 the time of the Revolution.
 
 LAND TAX. 5 
 
 Accordingly, in the next Act passed in the 9&iowm. 3. 
 year 1697(w), a fixed sum was granted, the title 
 to the Act being as follows : 
 
 " An Act for granting to His Majesty the sum 
 of 1,484,015^. Is. life?, for disbanding forces, 
 paying seamen, and other uses therein men- 
 tioned." 
 
 This sum was charged for one year, to be 
 " assessed and taxed in the several counties, 
 cities, boroughs, towns and places within the 
 Kingdom of England, dominion of Wales, and 
 town of Berwick-upon-Tweed, according to the 
 proportions and in the manner" then set out. 
 '3s. was charged on personalty, the balance by a 
 rate on land. The tax was made payable by 
 quarterly instalments. 
 
 Commissioners for every county, &c. were again 
 named in and appointed by the Act for putting it 
 into force. 
 
 The next Act was passed in the year 1698 (o), lo&nwau. 
 when the same sum was charged in the same way 
 upon the counties and other places. 
 
 The commissioners were required to put the 
 Act into execution, and to ascertain and set 
 down in writing, the several proportions which 
 ought to be charged upon every hundred, or other 
 division respectively, for and towards the raising 
 and making up of the whole sum by the Act 
 charged upon the whole county, city or other 
 place (for which they were by the Act named 
 commissioners), having regard in proportioning 
 the same, to set down and ascertain three-fourth 
 
 (n) 9 & 10 Will. 3. (o) 10 & 11 Will. 3.
 
 6 LAND TAX. 
 
 parts of the entire sums which were assessed, on 
 the same hundreds or divisions respectively, by 
 virtue of the Act of Parliament made and passed 
 in the fourth year of the reign of His Majesty 
 and of our late Gracious Sovereign Queen Mary, 
 intituled " An Act for granting to their Majesties 
 an aid of 4s. in the for one year for carrying 
 on a vigorous war against France." 
 
 The Act of 1G98 was continually re-enacted 
 for one year at a time, down to the year 1797, 
 during which time the Land Tax was levied at 
 rates varying from Is. to 4s. in the , but the 
 tax as then imposed, although a Land Tax in 
 part, was not so exclusively, and the term was 
 somewhat misleading. 
 
 It is therefore true to say that under one 
 denomination or another, and at different rates, 
 a Land Tax has been intermittently imposed in 
 this country from the tenth century down to the 
 present time. 
 Present tax The Land Tax which is payable to-day may 
 
 created in r > J J 
 
 1797 by be popularly defined as : 
 
 o. s. 60 A rent-charge issuing out of and payable by 
 
 a parish or district, and annually apportioned be- 
 tween and charged upon the owners or occupiers 
 of the land (and a few other properties, including 
 tithes and tolls), within a defined area. 
 
 By an Act of Parliament (p\ commonly called 
 " The Land Tax Act" and passed in the year 
 
 Q yg 1797, the sum of 1.989.673/. was directed to be 
 
 Of l,9b9,6/3(. f 1/1 
 
 was charged raised for one year from the 25th March, 1798, in 
 
 on England , . . , "L , 
 
 and Wales. England and \V ales, and to that end assessed and 
 
 (/>) 38 Geo. 3, c. 5.
 
 LAND TAX. , 7 
 
 taxed in 128 several counties and places according 
 to the proportions set forth in the Act. 
 
 For instance, the City of Westminster and 
 Liberties thereof, and offices executed in West- 
 minster Hall, were to pay the sum of 63,092/. Is. 5d.j 
 part of the total sum of 1,989,673?. 
 
 The amount charged by the Act, on each 
 county or place, was to be again apportioned by 
 the Land Tax Commissioners between the various 
 parishes, hundreds, or places within the defined 
 area. Each parish, hundred or place, had to raise The Land Tax 
 the apportioned amount thus charged upon it, in the the first place 
 
 first place by levying 4s. in the on personal estates 4 ^ 
 and public offices or employments of profit within P ersonalt J r - 
 its area, whilst the balance remaining due after The balance 
 the above 4s. had been collected was alone to by an equal 
 be charged on the oivners and occupiers of lands (q). ] au ds &e. 
 
 By another Act of Parliament passed in June, The Land 
 1798, the same year of the reign of George III., perpetual by 
 it was enacted that the several sums of money jjfeo? ' 3> 
 charged by virtue of the first-mentioned Act on the 
 counties, &c., in respect of the lands , tenements, and 
 hereditaments lying within the same counties, &c., 
 to be raised within the space of one year from the 
 25th March, 1798, should continue and be raised for 
 ever (r) ; but it was expressly declared that that 
 Act should not extend to personal estates and 
 offices (s). 
 
 Before this latter Act was passed, the owners and 
 occupiers of land, as has been explained, were liable 
 to pay, towards the sum charged on the parish, the 
 
 (?) 38 Geo. 3, c. 5, ss. 3, 4 ; Grant v. Astle, 2 Doug. p. 724, n. 
 (r) 38 Geo. 3, c. GO, s. 1. (s) 38 Geo. 3, c. 60, s. 2.
 
 LAND TAX. 
 
 And whatever 
 proportion of 
 the tax was 
 then levied on 
 land was 
 charged here- 
 on in per- 
 petuity. 
 
 Subject to 
 redemption. 
 
 Parish quota 
 cannot be 
 Taried. 
 
 Summary. 
 
 Example of 
 how the tax 
 was in fact 
 raised in 
 Westminster. 
 
 balance of that sum, after deducting the amount 
 produced by a levy of 4s. in the on personalty 
 and offices. Henceforth, and by virtue of this 
 latter Act, whatever proportion of the sum charged 
 on a parish or place, was in fact levied on the land 
 within that area for the year 1798 became a per- 
 petual charge on that land, subject only to redemp- 
 tion in a manner which will be hereafter explained. 
 The sum of money which was thus made a per- 
 petual charge on the land in any parish was and 
 still is called "The parish quota" and cannot be 
 varied (s). 
 
 The sum of 1,989,6737. 75. Wd. was originally 
 charged on personalty, offices, and land in England 
 and Wales. This sum was divided by the Act of 
 1797 among 128 counties, cities or places, in the 
 proportions mentioned in the Act. Then those 
 proportions were again sub-divided by the Local 
 Land Tax Commissioners, and charged upon every 
 hundred or parish within the same county, city or 
 place,. and the assessors for each hundred or parish 
 had to raise the sum charged thereon by levying 
 a rate of 4s. in the on personalty and offices (a 
 direction which was sometimes entirely ignored), 
 and the balance of the charge by an equal rate 
 on lands within their hundred or parish. 
 
 To take an instance: Towards the sum of 
 1,989,673?. 7s. 10d. there was charged "for the 
 City of Westminster and Liberties thereof and 
 offices executed in Westminster Hall, the sum of 
 63,092/. Is. 5rf." This sum was in fact divided by the 
 
 (>) Reg. v. Land Tax Commissioners far the Tower Division, 2 
 E. & B. 694.
 
 LAND TAX. 
 
 Local Land Tax Commissioners in the following 
 proportions, between the eight parishes or places 
 which constitute the City and Liberties of West- 
 minster, &c. 
 
 Parishes within 
 the City and Liberties of 
 Westminster. 
 
 Amounts 
 apportioned and 
 charged on 
 Personalty, 
 Offices, 
 and Lands. 
 
 Amounts Charged on 
 
 Personalty 
 and 
 Offices. 
 
 Lands 
 and 
 Tenements. 
 
 1 . St. Anne, Westminster . . 
 
 s. d. 
 5,666 8 
 
 s. d. 
 
 t. d. 
 5,666 8 
 
 2. St. Clement Danes and 
 St. Mary-le- Strand. 
 
 5,437 17 
 
 2,232 13 6 
 
 3,205 3 6 
 
 3. St. George's, Hanover 
 Square. 
 
 11,802 1 6 
 
 .... 
 
 11,802 1 6 
 
 4. St. James, Westminster. . 
 
 11,173 2 
 
 
 
 11,173 2 
 
 5. St. Margaret and St. 
 John, Westminster. 
 
 8,331 16 6 
 
 3,795 
 
 4,536 16 6 
 
 6. St. Martin-in-the-Fields 
 
 7,284 14 5 
 
 
 
 7,284 14 5 
 
 7. St. Paul, Covent Garden 
 
 4,840 12 
 8,555 10 
 
 8,555 10 
 
 4,840 12 
 
 
 
 63,092 1 5 
 
 14,583 3 6 
 
 48,508 17 11 
 
 Out of the sum of 63,092/. Is. 5d. originally 
 charged on personalty and land, within the City 
 and Liberties of Westminster, &c., the sum of 
 48,508/. 175. 11^. was in the year 1798 charged 
 by the Local Land Tax Commissioners on the 
 land within the city, &c., and consequently it was 
 that sum, divided between the seven parishes, and 
 in the proportions set forth in the above table, 
 which was made perpetual. It will be noticed
 
 10 
 
 LAND TAX. 
 
 Explanation 
 of the 
 inequality 
 of the Land 
 Tax as now 
 MMBaed in 
 various 
 I'!. i I -. 
 
 Pariah quota 
 in xtill ft per- 
 petual charge. 
 
 that in five parishes out of seven not one penny 
 was charged on personalty. 
 
 This process of apportionment, was repeated in 
 every one of the 128 counties or places mentioned 
 in the Act. 
 
 The quota changed pa- every parish for the 
 year 1798 wa.s tlicMiassujiied to be an equal 
 burden throughout the country, but the inequality 
 which now prevails in the rate levied for this 
 tax is thus made clearer. 
 
 The original valuation upon wliich the existing 
 Land Tax was first assessed throughout the 
 country, was the valuation made in 1692 con- 
 sequent upon the Act of William and Mary, and 
 the inequality of that valuation has already been 
 explained (t). 
 
 Upon the basis of this unequal valuation the 
 original sum of 1,989,G73/. was divided between 
 the various counties of England and Wales, and 
 sub-divided between the parishes within those 
 counties. 
 
 JO very parish has still (subject to certain modi- 
 fications hereafter mentioned) to pay, the balance 
 of the quota charged on the land within the area 
 for the year 1798, less the total amount of the re- 
 demptions (u) by tlie public, and the redemptions 
 effected by the payment of sums periodically col- 
 lected in excess of the quota and paid over to the 
 Crown (x). This balance lias to be paid altogether 
 regardless of the fact that the value of land in some 
 
 (t) Page 3. () As to redemptions, see p. 60. 
 
 (x) As to invested surplus, see p. 59.
 
 LAND TAX. _ 11 
 
 parishes has enormously increased, whilst in others 
 
 it has remained almost stationary. For instance, 
 
 the quota which fell, to the lot of the Parish of 
 
 St. Paul, Co'vent' Garden, for the year 1798 in 
 
 respect of land .was 4,84 0& f 2s.,. the payment of 
 
 which necessitated in the-yea],8S6.a rate of 2s. 2d. 
 
 in the . To-day that .parish 'has ; still to pay The ta* as 
 
 annually, the same' sum (less Qdejnptions and 
 
 income of invested surplus), but it now* only takes 
 
 a rate of ^~d. in the tp raise the necessary Garden - 
 <> j 
 
 amount. 
 
 When this process is applied to a parish, the 
 land in which during the year 1798 was used 
 purely for agricultural purposes, and is now 
 covered by a modern town, the cause of the 
 present inequality of the tax will be made clearer 
 still. In such a case it would probably in the 
 year 1798 have cost the parish a rate of 4s. in the 
 to raise its quota, but in consequence of the 
 increased value of new buildings still liable to 
 assessment within the parish, not only the same 
 quota might now be raised by a rate of the fraction 
 of a Id. in the , but in the year 1897 a rate at 
 less than Id. in the was actually sufficient to 
 redeem the whole parish quota in five parishes in 
 England and Wales. In Swansea, in Glamorgan- The entire 
 shire (,y), the owners and occupiers of land in fact 
 redeemed the tax altogether, by paying in one 
 year thirty times the net quota chargeable, which j men L f 
 was raised by a tax of less than Id. in the for inthe. 
 that year. 
 
 (y) Inland Revenue Eeport, 1897, p. 147.
 
 12 LAND TAX. 
 
 The result Las been, until quite recently, that 
 in some parishes the Land Tax involved a rate of 
 3*. or 45. in the , whilst in others a fraction of 
 a Id. produced the necessary quota; and yet in 
 other parishes the tax had ceased to exist alto- 
 gether; either because all the owners had redeemed 
 their tax, or else because the income of the in- 
 vested annual surplus was sufficient to pay the 
 quota, or partly from the one reason and partly 
 from the other. 
 Former maxi- Notwithstanding that the parish quota was fixed, 
 
 mum rate 4. . . 1 T J fT A L I \ 
 
 in the f , now there was a proviso in an early Land 1 ax Act (z) 
 that the tax should never be levied at a higher 
 rate than 45. in the , which maximum rate has 
 now been reduced to Is. in the (a), and in each 
 case, where more than the maximum rate would 
 have to be levied to raise the quota, the parish, 
 for the year in which such was the case was, and 
 will still be, discharged from the obligation to 
 pay any deficiency on the quota remaining after 
 levying the maximum rate. 
 
 (2) 42 Geo. 3, c. 116, as. 180, 181. 
 (a) 59 & 60 Viet. c. 28, s. 31.
 
 13 
 
 CHAPTER II. 
 
 LAND TAX COMMISSIONERS. 
 
 THE Land Tax is under the control of local Land Tax 
 commissioners, appointed for each county, city, 
 borough, parish, or place, and they are called 
 Land Tax Commissioners (a). 
 
 In the first session of each new Parliament 
 an Act called "The Land Tax Commissioners The Names 
 Names Act" is as a rule passed, which appoints Act ' 
 the persons whose names are subsequently printed 
 in the London Gazette of a certain issue, to act as 
 Land Tax Commissioners for the places therein 
 named, and when a vacancy occurs in the body 
 of the acting commissioners, one of those so 
 appointed is invited to qualify, and take his seat 
 with the surviving or continuing commissioners. 
 Besides these nominated commissioners 
 
 All Justices of the Peace for any county or dis- Justices of 
 trict within England and Wales, duly qualified to duly qualified 
 
 act as commissioners of the Land Tax, are ex officio 
 commissioners, within their respective counties and 
 districts, for putting into execution the Land Tax 
 Acts(. 
 
 All mayors and other chief magistrates who are Mayors may 
 
 act. 
 
 (a) 38 Geo. 3, c. 5, e. 8, and T. M. Act, s. 5. 
 (6) 7 & 8 Geo. 4, c. 75, ss. 1, 2.
 
 14 LAND TAX COMMISSIONERS. 
 
 appointed commissioners may act for any city or 
 borough where they live (c). 
 Qualifications The fjiuillfication for the commissioners in cities or 
 
 of the com- "i / i ' j /\ t> 111 
 
 boroughs is fixed at 40/. per annum irom landed 
 estate, or personal estate worth 1,000/. ; the com- 
 missioner in either case to be an inhabitant of the 
 city or borough within which lie shall act(cc). 
 
 There are special provisions with regard to the 
 qualification of commissioners for London and 
 Westminster. 
 
 2. in London No person is to act as commissioner for the 
 minster. City of London and Liberty of Saint Martin-le- 
 
 Grand, or the City and Liberty of Westminster, 
 unless possessed in his own estate of lands, tene- 
 ments, or hereditaments of freehold, leasehold, or 
 copyhold tenure, over and above all ground rents 
 and incumbrances ; and in the case of the City of 
 London, which were taxed or paid in the said City 
 or Liberty, for the value of 20/. per annum (d] ; 
 and in the case of the City and Liberty of West- 
 minster, which were taxed or paid in the said City 
 or Liberty, to the value of 50/. per annum (e). 
 
 3. in counties. In counties, the qualification is generally 100/. 
 
 per annum landed estate in possession, or 300/. 
 per annum in reversion, one moiety of the estate 
 to be within the county (ee). 
 city and No person may act as a Land Tax Comrnis- 
 
 boroughoom- . ... , , , ,. , 
 
 ouers sioner in cities or boroughs unless qualified, nor 
 * e until he shall have taken and subscribed before 
 
 (c) 38 Oco. 3, c. 5, s. 87. , (ee) 38 Geo. 3, c. 48, s. 3, but 
 (cc) 38 Geo. 3, c. 48, e. 1. for a few Welsh exceptions, see 
 
 (d) 38 Geo. 3, c. 5, s. 93. 38 Geo. 3, c. 5, s. 91, and 38 
 
 (e) 38 Geo. 3, c. 5, s. 94. Geo. 3, c. 48, s. 3.
 
 LAND TAX COMMISSIONERS. 
 
 15 
 
 another Land Tax Commissioner an oath or 
 affirmation (/) in the form set forth in the 
 Appendix (g). 
 
 No one is to act as commissioner for any 
 county (li) or borough (i), unless duly qualified, 
 under a penalty of 501. (ii). 
 
 Commissioners for counties and places other County com- 
 than cities and boroughs may be required, before maybere- 
 
 , i , i n ... ,i quired to take 
 
 acting, to make oath, speciiymg in writing the the oath. 
 property which qualifies them to act(/), which 
 oath may be administered by one or more of the 
 commissioners (). A declaration may now be 
 substituted for the oath(^). In this case no form 
 is prescribed, but a suggested form is given in 
 the Appendix (m). 
 
 In all cases the qualifying lands may be either 
 of freehold, copyhold or leasehold tenure, of the 
 prescribed value over and above all ground rents, 
 incumbrances, &c. 
 
 The commissioners must meet, to appoint their Meetings of 
 clerk (w), before the 10th of April in each year, sioners. 
 when the assessors (0) and collectors (00) should 
 also be appointed, and from time to time after- 
 wards as occasion may require. 
 
 Two will form a quorum (/>). The number of T 116 quorum, 
 acting commissioners is not limited. 
 
 No commissioner who shall act in the execution 
 of the Land Tax Acts, shall be liable for or by 
 
 /) 38 Geo. 3, c. 48, s. 1. Geo. 3, c. 48, s. 1. 
 
 08 
 
 g] See Appendix II., p. 65. 
 fi] 38 Geo. 3, c. 48, s. 3. 
 t) 38 Geo. 3, c. 48, s. 1. 
 
 I) 31 & 32 Viet. c. 72, ss. 11, 12. 
 m) See Appendix I., p. 65. 
 n) T. M. Act, s. 41, sub-s. 1. 
 
 ii) 38 Geo. 3, c. 5, s. 96 ; and (o) 38 Geo. 3, c. 5, s. 8. 
 
 Geo. 3, c. 48, ss. 1 and 3. foo) T. M. Act, s. 73, sub-s. 1. 
 
 (;) 38 Geo. 3, c. 5, B. 49. (p) 9 Geo. 4, c. 38, s. 5, and 
 
 (k) T. M. Act, s. 32, and 38 T. M. Act, s. 5.
 
 10 LAND TAX OFFICERS. 
 
 reason of such execution, to any penalty other 
 than such as may be inflicted by the Taxes 
 Management Act(o), but they are liable for any 
 dereliction of duty(jo), and a summary appli- 
 cation to the High Court to compel a due assess- 
 ment will lie (q). 
 
 LAND TAX OFFICERS. 
 First meeting ^hc Land Tax Commissioners in England must 
 
 in each year 
 
 before in each year hold their first meeting before the 
 
 10th April. ' . I -, 
 
 10th day of April. 
 
 At that meeting all the officers for the ensuing 
 year should be appointed, and it is well to add that 
 all these appointments have to be renewed annually. 
 The clerk, his A clerk must first be appointed for the ensuing 
 year (r). His duties are to convene the meetings 
 of the commissioners, to attend those meetings 
 and keep minutes of the proceedings, and to 
 prepare the duplicates of the assessments. 
 
 The clerk will find that the direction of the 
 whole of the tax principally devolves upon him, 
 and he should be careful to see that the assessors 
 make the assessment properly, and that the col- 
 lectors, duly collect and account for all sums 
 given in charge. 
 
 He should see that all the instructions given by 
 the commissioners are properly carried out, and 
 that at the end of the year all duplicates and 
 counterfoils are returned by the collectors into 
 his office. 
 
 (o) T. M. Act, s. 19. sionera O f Land Tax> 12 price) 
 
 (p) Simpkin v. Itobintvn, 45 .- 
 L. T. (N. S.) 221. 
 
 (7) AU.-Gtn. v. Commis- ( r ) T - M. Act, s. 41, sub-s. 1.
 
 LAND TAX OFFICERS. 17 
 
 The clerk's remuneration is fixed by statute at clerk's re- 
 the same amount as that which was paid to the 
 clerk for the particular parish or place in and for 
 the year commencing 6th April, 1890(5). 
 
 In addition to such remuneration, the Commis- 
 sioners of Inland Revenue have power, with the 
 consent of the Treasury, to grant to a clerk such 
 further sums for expenses, incurred other than 
 necessary office expenses, and by way of addi- 
 tional remuneration, as they may deem expe- 
 dient (#). 
 
 The clerk is also entitled to receive from the 
 Crown certain fees in respect of redemptions, 
 particulars of which fees are set out in Chapter VI., 
 page 64. 
 
 Any assessments in the clerk's possession must 
 be kept for the use of the commissioners (tt), and 
 produced to the surveyor or inspector of taxes 
 on demand (u). 
 
 Assessors must be appointed for the ensuing The appoint- 
 year. Two or more persons, inhabitants (x) of assessors. 
 the parish, fit to act as assessors, must be sum- 
 moned eight days before the meeting to be held 
 prior to the 10th April, to appear and there 
 receive instructions as to their duties, especially 
 as to the amount they are to raise to make up so 
 much of the parish quota as may still be payable, 
 and generally as to how the assessments are to be 
 made. In default of attending, the persons sum- 
 
 (s) bo & 56 Viet. c. 25. ( x ) 38 Qeo. 3, c. 5, s. 8. But 
 
 () 52 & 53 Viet. e. 42, s. 13. gee ^ , ^ ^ 
 
 () T. M. Aet, s. 83, eub-s. 2. * 
 (u) 53 Geo. 3, c. 123, s. 17. 
 
 c.
 
 18 LAND TAX OFFICERS. 
 
 inoncd may be fined by the commissioners a sum 
 
 not exceeding 51. Printed instructions^) fully 
 
 explaining the assessors' duties are delivered 
 
 At least two to them at that meeting 1 . At least two sufficient 
 
 assessors must ... i i i 
 
 be appointed, inhabitants ot each parish are to be assessors, but 
 if the persons appointed do not happen to be in- 
 habitants, their acts are none the less valid (z). 
 
 The assessments are to be brought in duly 
 signed by both assessors, on a day (usually in 
 July) and at a place prefixed, and then and there 
 delivered to the commissioners (a). 
 
 All appellants have to give notice of their in- 
 tention to appeal to one or more of the assessors, 
 in order that they may, if they think proper, 
 attend at the hearing of the appeal to justify the 
 assessment made by them (a). 
 
 AweBsore' The commissioners vote such a sum to the 
 
 remuneration. 
 
 assessors annually as may be deemed sufficient 
 remuneration for their services, which (subject to 
 the approval of the Inland Revenue Board) is 
 paid out of any sum which may have been col- 
 lected in excess of the quota (b). It should be 
 noticed that in consequence of the payment of 
 this remuneration out of the excess on the quota, 
 that the parish, in fact, pays the expenses of 
 making the assessment, whilst all other salaries 
 and expenses appertaining to the tax are paid by 
 the Inland Revenue Board. No liability attaches 
 
 (y) For form of instructions, ( a ) 38 G^. s > Ct 5, B . g. 
 see Appendix III., pp. 66 et sea. 
 
 (z) Waterloo Bridge Co. * <*> T ' M Act > e ' 114 > 
 
 Cvll, 28 L. J. a B. 70. B. 10 (b).
 
 LAND TAX OFFICERS. 19 
 
 to an assessor except as expressly provided in the 
 Taxes Management Act (c). 
 
 For further information as to the duties of assessors, see the 
 Chapter on Assessment (d). 
 
 Collectors must be appointed (one or more) for The appoint- 
 eveiy parish in the month of April for the then collectors. 
 ensuing year(dd). This appointment is also 
 generally made at the first meeting in April. 
 
 When the assessment presented by the assessors Duplicate to 
 has been allowed by the commissioners, they must to collector. 
 deliver to the collector a duplicate of the assess- 
 ment, signed and sealed by at least two commis- 
 sioners, at the same time fixing a time when and 
 a place where they will sit to hear appeals, of 
 which date the collector must, within ten days Notice of 
 from the receipt of the duplicate, cause public appea 
 notice to be given in writing on the doors of the 
 parish church (e). The collector must produce 
 such duplicate free of charge to any person who 
 wishes to appeal. 
 
 The person appointed collector should be resi- 
 dent within the parish for which he is appointed (/) ; 
 but, if not resident, his acts would probably still 
 be valid (^7). 
 
 When the time for hearing appeals has expired, 
 the commissioners shall forthwith sign and seal 
 one duplicate (h) of every Land Tax assessment, 
 
 (c) T. M. Act, ss. 19, 20. Cull, 28 L. J. Q. B. 70. 
 
 (d) Chapter III., p. 24. ( A ) The duplicate used is 
 
 / ?j\ m -r co -L generally the same copy as that 
 
 (dd) T.M. Act, s. 73, sub-s. 1. 6 . J 
 
 which was delivered to the col- 
 
 (e) 38 Geo. 3, c. 5, s. 8. lector when ihe asses8ment wa s 
 
 (/) T. M. Act, B. 73, sub-s. 1. brought in by the assessors and 
 (g) Waterloo Bridge Co. v. allowed. 
 
 c2
 
 20 LAND TAX OFFICERS. 
 
 prepared by the clerk in the prescribed form, 
 and deliver it to the collector, together with 
 warrants for collecting the duties ; but if he 
 has been required to give security, that must 
 be completed before the duplicates and warrants 
 are handed to him ('). 
 
 Sector un ^ko on ^ co ^ collector is not compulsory, and 
 
 compulsory, if no collector has been appointed before the 
 
 31st May in any year, then the Board of Inland 
 
 Revenue makes the appointment (k). 
 
 Collectors Jf the commissioners make the appointment. 
 
 Bhould give iiii i 11 
 
 security, they should always require the collector to give 
 security, either to the Crown or to the commis- 
 sioners (and in the latter case to their satisfac- 
 tion), for the due performance of his duties (/). 
 
 Collection Qn the other hand, the commissioners may, if 
 
 may be left to * 
 
 the inland they choose, hand over the whole of the collection 
 
 Board. to the Inland Revenue Board ; and if this plan is 
 
 adopted, or if security is given to the Crown, the 
 
 parish is not liable for any default which may be 
 
 made by the collector (in). 
 
 Liability of The commissioners generally prefer to retain 
 
 re-as8ment the collection in their own hands. If they do so, 
 
 collector's t nen it ^ s important to bear in mind that where 
 
 default. the collector is not appointed by the Inland 
 
 Revenue Board, or does not give security to the 
 
 Crown, the whole parish is liable to the Crown for 
 
 the total amount of the tax given in charge ; and 
 
 if the money is not collected, or if it is collected 
 
 and not paid over, then the whole of the pro- 
 
 (i) T. M. Act, B. 83. (0 T. M. Act, ss. 77, 79. 
 
 (k) T. M. Act, B. 73, sub-s. 8. (m) T. M. Act, 8. 79, sub-s. 1.
 
 LAND TAX OFFICERS. 21 
 
 perty liable to assessment within the parish must 
 be re-assessed for the amount not so paid over(w). 
 Consequently the commissioners should take 
 every precaution to safeguard the taxpayers as 
 far as possible against any such re-assessment. 
 
 If the collector does not give security to the Collectors 
 Crown, he should be required to obtain from a security to the 
 substantial insurance office, a guarantee bond in iSioners. 
 a sum somewhat in excess of the average of the 
 sums of money, periodically paid by him to the 
 Crown in the previous year. He should not be Banking 
 allowed to pay the tax moneys collected by him for the 
 into his private banking account, but should be c< 
 required to pay all tax moneys into a bank (ap- 
 proved by the commissioners) to the account of 
 11 The Collector of Inland Revenue" The collector 
 should not be allowed to pay any of his own 
 private money into this account, and he should 
 be required, as far as may be possible, to pay 
 in each day all moneys collected ; but in country 
 districts that would be impossible, so in those 
 cases he should pay in at stated intervals. 
 
 Arrangements can be made with the Inland 
 Revenue Board, that the bank should by their 
 own cheque pay over to the Crown periodically 
 (generally once a week or once a fortnight) the 
 balance standing to the credit of this tax account, 
 and if these regulations are insisted upon, it is 
 the safest plan which can be adopted, as the 
 collector then can never draw a cheque upon the 
 
 () T. M. Act, s. 79, sub-ss. 2, 3.
 
 LAND TAX OFFICERS. 
 
 account, the moneys being continually paid in 
 by him, and periodically transferred by the 
 bank to the Crown without any further authority 
 from the collector. By adopting this plan, the 
 moneys are not allowed to remain in the hands 
 of the collector, or of the bank, for more than a 
 few days at the outside. 
 
 Collector to The collector is required to produce to 
 Ljossmentto inspectors and surveyors of taxes, for their in- 
 spection, all Land Tax assessments (if any) in 
 his possession (o). 
 
 Collector to The collector, on clearing his accounts for the 
 duplicates and year,, must deliver to the clerk all duplicates 
 of assessments, together with the books of re- 
 ccipts and counterfoils furnished for his uso(^>). 
 He must also prepare and deliver a schedule of 
 all assessments which for any reason have not 
 been collected (pp). 
 
 Collector's The remuneration of the collector is the same 
 l ' as that paid to the collector for the particular 
 parish in and for the year commencing 6th April, 
 1890, and is fixed by statute (7). 
 
 indemnity In the Taxes Management Act there is a 
 certain indemnity given to collectors in the 
 execution of the Act (r). If, however, an 
 action is brought against the collector for any- 
 thing done in pursuance of the Land Tax 
 Acts, it must be commenced within six months 
 
 (o) 53 Geo. 3, c. 123, s. 17. (?) 55 & 56 Viet. c. 25. See 
 
 (p) T. M. Act, s. 110. also 54 & 55 Vict c ' 13 ' s ' 6 ' M 
 
 amended by s. 2 of the former 
 (pp) T. M. Act, s. 114, statute, 
 sub-sa. 11, 12. (r) T. M. Act, as. 19, 20.
 
 LAND TAX OFFICERS. 
 
 next after the act committed, and one month's 
 previous notice in writing of the cause of action 
 must be left at the place of abode of the 
 intended defendant. The costs of certain actions 
 by or against commissioners or collectors are to 
 be paid by an assessment made on the parish 
 for that purpose (s}. 
 
 For further information as to the duties of a collector, see the 
 Chapter on Collection (). 
 
 (s) T. M. Act, s. 20, sub-s. 8. (<) Chapter V., p. 53. 
 
 23
 
 Ji 
 
 CHAPTER III. 
 
 THE ASSESSMENT. 
 
 The form of THE assessment must be made in the prescribed 
 
 aflse88ment - form (a). 
 
 Assessment The assessment is made for each year, corn- 
 
 ^ea/aTfrom mencing from the 25th jyiarch to the following 
 
 25th March. 24 t h March inclusive"" 
 
 The essentials In the first place The Christian and surnames 
 
 of an assess* i i t> 11 
 
 ot the owners and occupiers or all property 
 
 included in the assessment must be set 
 
 out (c). 
 Secondly. A description (sufficient to identify 
 
 it) of all property liable to be assessed 
 
 must be given (d). 
 Thirdly. The annual value of every property 
 
 separately assessed must be fixed (e). 
 Fourthly. The rate at which the tax is to be 
 
 levied for the ensuing year must be fixed, 
 
 and the amount of the tax to be paid in 
 
 respect of every property separately assessed 
 
 must be charged (/). 
 
 (a) T. M. Act, s. 15. For (c) Page 25. 
 
 form of assessment, see Appen- (d) Page 25. 
 
 dix IV., p. 70. (e) Page 29. 
 
 (6) T. M. Act, s. 48, sub-8. 1. (/) Page 35.
 
 THE ASSESSMENT. 25 
 
 Fifthly. All redeemed property must be in- 
 cluded, and so described in the assess- 
 ment (g). 
 
 Each of these constituent parts will now be 
 dealt with in detail so far as necessary. 
 
 In the first place, as to the names. The Christian First. 
 and surnames of both owner and occupier must be owners and 
 given. Occupier8> 
 
 The correct names of the occupier are more 
 useful than that of the owner ; but if the same 
 assessors are re-appointed annually, they will find 
 that with a little care they can, in the course of a 
 few years, ascertain the correct names of both 
 occupier and owner. 
 
 Secondly. Every proprietor's houses, lands, and Secondly. As 
 tenements are to be separately assessed, distin- tionofpToper- 
 guishiug the proportion that each proprietor or t] 
 tenant is charged with. 
 
 In describing the property assessed, it is gene- 
 rally sufficient, in towns, to give the name of the 
 street and the number of the house. In the 
 country, where a farm is assessed, the name of 
 the farm or the close is sufficient ; and in other 
 cases, a suitable description in the fewest words 
 possible should be given. 
 
 The following properties are to be charged within the Theproperties 
 several counties, parishes, or places with as much 
 equality and indifference as possible by a pound Tax> 
 rate, according to the annual value thereof (Ji) : 
 All manors, messuages, lands, and tene- 
 ments, and also all quarries, mines of coal, 
 
 (g] Page 39. (h) 38 Geo. 3, c. 5, as. 4, 24.
 
 26 THE ASSESSMENT. 
 
 tin. and lead, copper, mundic, iron and other 
 mines, iron mills, furnaces and other iron 
 works, salt springs and salt works, all alum 
 mines and works, all parks, chases, warrens, 
 woods, underwoods, coppices, and all fish- 
 ings, tithes, tolls, annuities, and all other 
 yearly profits issuing out of any lands, and 
 all hereditaments of whatsoever nature or 
 kind situate within the said parish or place, 
 and all and every person or persons, bodies 
 politic and corporate, having or holding any 
 such manors, messuages, lands, tenements, 
 and hereditaments. 
 
 It is a good rule for assessors to include in 
 their assessment all the property in their parish 
 that ever came within the above class. They 
 may then mark off any that are exempt by 
 statute, or that cease to exist, and they will, as 
 their duty is, show such as have been redeemed, 
 and the residue will be that which has to be assessed. 
 If this rule is strictly followed it avoids the 
 possibility of omissions, and of assessments being 
 made in respect of properties which have been 
 redeemed. 
 
 It will be noticed that " lands," as well as 
 " tolls," are included in the properties to be 
 assessed, so that where the tax on the land has 
 been redeemed an assessment must still be made 
 in respect of the tolls, where such are collected on 
 the redeemed land, because the tolls strictly so 
 called that is, sums levied by virtue of statute, 
 charter, or prescription are a separate property
 
 THE ASSESSMENT. 27 
 
 from the land an important matter when dealing 
 with assessments on bridges and markets (i). 
 
 Tolls of a bridge which do not arise from the 
 mere user of land, but are granted to a company 
 by an Act of Parliament, fall directly within the 
 definition of a tenement to be found in Co. Litt. 
 19 B. & 20 A., and 2 Black. Com. p. 20, and are 
 within the definition of a " hereditament, which 
 is a more general word, and includes lands, tene- 
 ments, and certain other descriptions of property : 
 11 Co. Litt. 6 a, and 2 Black. Com. 16, 17." Such 
 tolls are also liable to be assessed (#). 
 
 The simple question in this class of cases always 
 is, whether (1) the toll is the result of a beneficial 
 occupation of the land, or (2) whether it is a sepa- 
 rate and distinct franchise. In the former case it 
 is not to be separately assessed; in the latter it is (7). 
 An underground railway is also liable to assess- 
 ment (m). 
 
 The assessors are not to assess : 
 
 Any college or hall in either of the two Properties 
 Universities of Oxford or Cambridge, or the 
 Colleges of Windsor, Eton, Winton, or West- 
 minster, or the Corporation of the Governors 
 of the Charity for the Relief of poor Widows 
 and Children of Clergymen, or the College 
 
 (?) Vauxhall Bridge Co. v. (k) Vauxhall, &c. v. Saivyer, 
 Sawyer, 20 L. J. Ex. 304 ; 2( > L - J - Ex - 304. 
 
 Waterloo Bridge Co. y. Cull, 28 W Cliarin ^ Cross Srid V e Co ' v ' 
 
 Mitchell, 24 L. J. Q. B. 249. 
 L. J. Q. B. (0; Charinq Cross , , -,.- . 7 ., n ., 
 
 (m) Metropolitan fiailway v. 
 
 Bridge Co. v. Mitchell, 24 L. J. Fowler, (1892) 1 Q. B. 165, and 
 Q. B. 74 and 249. (1893) App. Cas. 416.
 
 28 
 
 THE ASSESSMENT. 
 
 Tenants of 
 colleges, &c. 
 
 for the diffe- 
 rence between 
 the annual 
 value of pro- 
 perty and the 
 rent reserved. 
 
 Tenants of 
 colleges, &c. 
 contracting to 
 pay all rates 
 and taxes to 
 1,.. MBMM 1 "ii 
 annual raluo 
 of their 
 holdings. 
 
 Exemption as 
 to hospitals. 
 
 of Bromley, or any hospital (n) in England, 
 Wales, or Berwick-upon-Tweed, for or in 
 respect of the sites of the said colleges, halls, 
 or hospitals, or any of the buildings within 
 the walls or limits of the said colleges, halls, 
 or hospitals. Nevertheless, all the houses and 
 lands which are held by lease or grant from 
 the said corporation or any of the said hos- 
 pitals or almshouses are to be charged and 
 assessed for so much as they are yearly 
 worth, over and above the rents reserved and 
 payable to the said corporation, or to the 
 said hospitals or almshouses ; and all tenants 
 of any of the houses or lands belonging to 
 the said colleges, halls, hospitals, and alms- 
 houses or schools, or any of them, who by 
 their leases or other contracts are obliged to 
 pay and discharge all rents, taxes, and impo- 
 sitions whatsoever, are to be assessed on the 
 annual value of their holdings (0). 
 If any difficulty arises as to whether any hospital 
 comes within the exemption or not, the commis- 
 sioners have power to determine the question (/?). 
 The exemption as to hospitals, &c. applies only 
 to institutions and sites existing in 1797, when 
 the tax was made perpetual, so that new hospitals 
 on new sites are not exempt (q\ but old sites are 
 exempt whether the hospital still stands or not (r). 
 
 (n) 38 Geo. 3, c. 5, as. 25, 26. 
 (o) 38 Geo. 3, c. 5, ss. 2529. 
 (jp) 38 Geo. 3, c. 5, s. 28. 
 
 (</} Lord Colchester and Kew- 
 
 ney, L. E. 1 Ex. 368 ; L. E. 2 
 Ex. 253. 
 
 (r) Cox v. Rabbits, L. E. 3 
 App. Gas. 473.
 
 THE ASSESSMENT. 29 
 
 An annual rentcharge payable under the Extra- 
 ordinary Tithe Redemption Act, 1886 (s), is 
 exempt (t). 
 
 No poor person shall be charged with Land AS to poor 
 
 m 111 i r> i < n i persons' lands 
 
 I ax whose lands are not worth of the full yearly of 20*. annual 
 value of 20s. in the whole (u). 
 
 There are a specified number of small church Church 
 livings and charitable institutions with incomes 
 not exceeding, in the year 1823, 150/. per annum 
 exempt, and in respect of which certificates of 
 exoneration from Land Tax were granted under 
 Acts of Parliament between 1806 and 1822 (si), 
 so far as concerned the property held at the date 
 of the certificate. Particulars of these can readily 
 be obtained by writing to the authorities at 
 Somerset House ; but this exemption only applies 
 to those specified, and is not universal. 
 
 Thirdly. The assessors must fix the annual Thirdly. 
 value of each and every property which is to be upon which 
 
 -, -r -I ,t ' i ' j i the annual 
 
 assessed. In doing this it is necessary to bear in V aiue should 
 mind that all that the Act of Parliament originally be fixe(L 
 prescribed was that the assessment should be 
 made ANNUALLY with as much "equality and in- 
 difference as is possible by a i Pound Rate ' " (,y), so 
 that neither the assessors nor the commissioners 
 are (except as hereinafter mentioned) bound by 
 any particular valuation, in fixing the annual value 
 of the property to be charged. 
 
 (s) 49 & 50 Viet. c. 54. (a;) 46 Geo. 3, c. 133; 49 Geo. 
 
 r 7 /icno\ 1 3, c. 67; 50 Geo. 3, c. 58; 53 
 (0 Carr v. Fowle, (1893) 1 ' 
 
 Geo. 3, c. 123; and 01 Geo. 3, 
 a B. 251. c< 100> 
 
 (M) 38 Geo. 3, c. o, s. 80. (y) 38 Geo. 3, c. 5, s. 4.
 
 30 THE ASSESSMENT. 
 
 In numbers of parishes throughout the country 
 the fact that this tax had to be charged annually 
 by an equal pound rate was, until 1896, entirely 
 overlooked; indeed, in some parishes it was obvious 
 that the assessment had been simply recopied 
 year after year. The Inland Revenue Board in 
 their report for the year 1897 (a) state that " There 
 can be no doubt that prior to the Finance Act, 
 1890, there was a failure over a large area of 
 England and Wales to assess the Land Tax yearly, 
 and from year to year, by an assessment according 
 to the existing annual value." 
 
 For the last century people had generally come 
 to look upon the Land Tax as a fixed charge 
 upon properties, subject to which they have been 
 bought and sold many times, but this was alto- 
 gether an erroneous assumption. 
 
 Although the Land Tax Commissioners were, 
 and (except as hereinafter explained) still are, free 
 to direct their assessors as to the basis upon which 
 they are to work, in fixing the annual value, yet it 
 was common for commissioners, when instructions 
 were given at all, to direct the assessors to follow 
 the rateable value from the poor rate assessment, 
 importance of This basis of assessment is a very important 
 
 com mis- * 
 
 sionere direct- matter, and the commissioners should always be 
 
 ingtheassea- , . , .,, V. 
 
 Boreas to careiul to give the assessors specific instructions 
 
 assessment. as to the course which is to be adopted. Grave 
 
 injustice may be done where the assessment is not 
 
 very carefully prepared; as for instance, where 
 
 a large new building, which has been erected on 
 
 (a) See Inland Revenue Eeport, 1897, p. 150.
 
 THE ASSESSMENT. 31 
 
 the site of some old cottages, is allowed to stand 
 at the old assessment, an injustice is done to every 
 other tax payer in the parish, in that they are 
 paying a higher rate than they would have paid 
 if the new building had been assessed at its real 
 annual value. 
 
 In parishes where the net quota payable would Finance Act, 
 involve the Land Tax being levied at a rate 
 higher than Is. in the or less than Id. in the , 
 it shall now, in pursuance of the Finance Act, 
 1896 (&), be levied at Is. or Id., as the case may 
 be, and the deficiency in the former case is re- 
 mitted by the Crown. 
 
 Whenever the tax must be levied in pursuance Basis of 
 of the last-mentioned Act (<?) at Is. or Id., the 
 assessment must be made on a particular basis. 
 The Finance Act, 1896(c), provides that in such 
 cases the " annual value" means annual value by 
 determination of the General Commissioners of 
 Income Tax for the purpose of Schedule A. in 
 the Income Tax Act, 1842, or in the case of any 
 land subject to Land Tax the annual value of 
 which is not so determined, means annual value 
 as determined by those commissioners for the 
 purposes of this part of this Act on the like basis 
 as if it were determined for the purposes of 
 Schedule A. 
 
 The Inland Revenue Board in their instructions 
 to assessors say that the expression " Schedule A., 
 Income Annual Value," means " the gross annual 
 
 (6) 59 & 60 Viet. c. 28, ss. 31, 32. 
 (c) 59 & 60 Viet. c. 28, a. 35. 
 
 ls -
 
 THE ASSESSMENT. 
 
 vuluc as determined by the Income Tax Com- 
 missioners, less any deduction allowed by them 
 in respect of Land Tax, drainage, and sums ex- 
 pended for sea walls and rates on tithe rent- 
 churp's, but not in respect of the allowance : 
 repairs (one-sixth or one-eighth) made under the 
 provisions of the Finance Act, 1894." 
 
 When making an assessment on tithes the 
 amount of the Land Tax(c?) should always be 
 deducted from the amount of the tithe, and also 
 any expenses incurred in repairing the chancel of 
 the church, if the tithe owner was liable to do such 
 repairs, and an assessment made on the balance ; 
 but no deduction should be made for expenses of 
 collecting commutation rentcharge (c). When the 
 assessment on tithe is necessarily made according 
 to Schedule A., then a further deduction will be 
 found to have been made in respect of rates 
 payable for the tithe, and this because the Income 
 Tax Act, 1842, directs that such an allowance 
 shall be made when making an assessment in 
 respect of tithe rentcharge for Schedule A. assess- 
 ment (/). 
 
 The deduction for drainage and sums expended 
 for sea walls can only be insisted upon where 
 Schedule A. assessment is compulsory ; in other 
 eases the annual value will be ascertained in the 
 ordinary way according to the basis adopted. 
 
 (rf) Carr v. Fowle, (1893) 1 (/) 5 & 6 Viet. c. 35, Sch. A, 
 
 Q. B. 251. Eule 5, eub-s. 4. Ecpealed, as 
 
 (c) Duke of Norfolk v. La- to metropolis, 32 & 33 Viet. c. 67, 
 
 marque, 24 Q. B. D. 485. s. 77.
 
 THE ASSESSMENT. 
 
 33 
 
 This basis of assessment according to Schedule A. Assessment 
 
 e _ according to 
 
 is only required to be taken in parishes in which a Schedule A. 
 remission of Land Tax is authorized under the puisoryin 
 
 TT i i.i.r.iiiJi ' t 1 ' 'I ' "i' jy**^ certain cases. 
 
 Jbmance Act, Toyo, and in parishes where the un- 
 redeemed quota LS required by the same Act to be 
 raised by a rate of not less than Id. in the ; but 
 it is evidence of what the Legislature considers a 
 fair basis of valuation, and might, therefore, with 
 the greatest advantage, be universally adopted by 
 all commissioners and by all assessors, unless 
 otherwise directed by their commissioners. 
 
 If, however, the asse'ssors do not make their Annual value, 
 
 how generally 
 
 assessment upon the basis of any existing valua- to be fixed, 
 tion, or where the assessors have to fix an annual 
 value in respect of some property not included in 
 any valuation which is being used as a basis, then 
 it is the duty of the assessors to form their own 
 opinion as to the " annual value" of the property 
 to be assessed, i. <?., the amount of rent or other 
 annual pecuniary gain that could be secured in 
 the open market unaccompanied with any special 
 conditions. 
 
 The following judgment given as to the 
 principle upon which annual value is to be 
 arrived at for the purposes of the Parochial 
 Assessment Act, 1836, may very well be relied 
 upon by assessors making assessments under the 
 Land Tax Act when the valuation according to 
 Schedule A. or other valuation is not for any 
 particular reason to be adopted (g). 
 
 (g] Bradford-on-Avon Assessment Committee v. White, (1898) 
 2 Q. B. 635. 
 
 C. D
 
 34 THE ASSESSMENT. 
 
 In the case referred to, Mr. Justice Ridley 
 said annual value is that " rent at which the 
 premises may reasonably be expected to let on a 
 yearly tenancy; not that at which they may 
 let when certain contracts of a personal nature 
 affecting the rental are in existence between 
 the landlord and tenant. The hypothetical 
 tenant is to be a tenant supposed to take the 
 hereditament as it stands and used as it is so 
 far as the use of the premises goes that is to 
 say, as a public-house, as ironworks, or a dwelling- 
 house, as the case may be ; but whilst that is 
 true, the value of the hereditament is not to be 
 affected by contracts or conditions not directly 
 bearing on the occupation or use of the property, 
 but of a personal and collateral character " (/*). 
 
 In fixing the annual value of any property 
 assessed an allowance must always be made for 
 any Land Tax or tithe which was or still is 
 charged upon the property (i). 
 
 NO deduction No deduction should generally be allowed for 
 of r coSecth!g. expenses of collecting. In the case referred to, 
 which was a decision involving the question 
 whether the owner of a manor was under the 
 Income Tax Act entitled to deduct the expenses 
 of collecting the manorial dues, the following 
 judgment was given : 
 
 " In estimating the annual value of the profits 
 of a manor for assessment to the income tax 
 under 5 & 6 Viet. c. 35, s. 60, Sched. A. No. 11, 
 
 (A) Bradford-on-Avon Assessment Committee v. White, (1898) 
 2 Q. B. 635. (t) Carr v. Fowk, (1893) 1 Q. B. 251.
 
 THE ASSESSMENT. 
 
 no deduction can be made in respect of expenses 
 incurred by the lord of the manor in collecting 
 the manorial dues, at any rate where it does not 
 appear that such expenses must necessarily be 
 incurred before the dues can be obtained. 
 
 " It comes to this, that out of the profits which 
 the property itself yields a certain portion is 
 paid away to others to do that which the owner 
 would rather do by deputy. It may be usual 
 and convenient for an owner of large estates to 
 employ a collector, but it cannot be said that the 
 cost of collection under all circumstances ought to 
 be deducted as a necessary expense " (). 
 
 Fourthly, the rate at which the Land Tax in Fourthly. 
 each year is to be levied must be fixed and the 
 amount of the tax payable in respect of each 
 separate assessment must be calculated. 
 
 The original maximum rate for Land Tax was 
 4s. in the (I) ; but by the Finance Act, 1890 (;), 
 no greater amount of Land Tax can now be 
 assessed in any year than the amount that would 
 be produced by a rate of Is. in the on the Maximum 
 annual value of the land, &c., in the parish subject the . 
 to Land Tax. The portion of the quota which 
 will thus remain unassessed will be remitted by 
 the Crown for every such year(w). 
 
 In 1897 it was found that the maximum rate 
 of Is. applied to 2,730 parishes in 36 counties in 
 
 (&) Duke of Norfolk v. La- ^ 59 & 60 yi ct> c> 2 8, s. 31. 
 marque, 24 Q. B. D. 485. 
 
 (0 42 Geo. 3, c. 116, 68. 180, W 5d & 60 Yici c ' 28 ' 8 " 31 > 
 
 181. sub-s. 1.
 
 THE ASSESSMENT. 
 
 England and Wales, in which 70,580i 7 . was accord- 
 ingly remitted (/?), and in 1897 1898 there was 
 remitted in like manner a sum of 81,000/. (q). 
 Of this latter amount there was remitted for the 
 parishes in the county of Suffolk the sum of 
 12,755/., in the county of Essex the sum of 
 8,694/., and in the county of Wilts the sum 
 of 4,972/.(0). 
 
 If an assessment on account of the unredeemed 
 
 is la. in the 
 
 . quota of Land Tax charged against any parish 
 
 would in the ordinary way have been made at a 
 rate less than Id. in the on the annual value as 
 fixed by Schedule A. of the land, &c., in the parish, 
 such assessment must now be made at a rate of 
 not less than Id. in the on those annual values (r). 
 In accordance with this new law the rate of 
 Id. in the was in the year 1896 1897 levied 
 in 620 parishes in England and Wales, and 
 about 31,000/. was thereby raised in excess of the 
 quotas, and towards the annihilation of the tax in 
 those parishes (s). The excess on the quota thereby 
 produced is applied as surplus Land Tax is 
 directed to be applied (/), and the quota payable 
 by the parish is reduced accordingly, the obvious 
 result of which is that within a limited number of 
 years there will be no net quota chargeable against 
 such a parish (u). 
 
 Recommen- j n cases (1) where the annual value on which 
 
 elation by the 
 
 (p) Inland Eevenuo Report, () Inland Revenue Report, 
 
 1897, p. 144. 1897, p. 146. 
 
 (?) Ibid., 1898, pp. 80-82. m p . 9 . 
 
 (r) 59 & GO Viet. c. 28, s. 32, ' &gG 9 ' P $t ' 
 
 gub-s. 2. () 59 & 60 Viet. c. 28, s. 32.
 
 THE ASSESSMENT. 37 
 
 the Land Tax is charged is entered in any new inland 
 Land Tax assessment at a higher amount than Board as to 
 heretofore, or (2) in which a charge for Land Tax assessment 
 
 is made for the first time, it appears very desirable 
 that a notice of assessment should be issued to the 
 persons charged. For this purpose forms (#) are 
 provided by the Inland Revenue Board, which 
 the assessors might be instructed to prepare and 
 deliver to the clerk for examination and service as 
 soon as the duplicate assessment has been signed 
 and delivered to the collector. 
 
 The assessors have liberty to inspect and take Assessors 
 copies of any book kept by any parish officer txHnspect Tu 
 concerning the rates made for the relief of the poor rate books- 
 or any other public taxes, rates or assessments (.?/). 
 
 The assessors will prepare their assessment in The actual 
 the appropriate form given in the Appendix (V), 
 and set out in such assessment the names of both ment - 
 owner and occupier of every property which was 
 at any time liable to be assessed in the parish, 
 with a short description thereof. They will also 
 state the annual value of every property liable to 
 be assessed in the current year. 
 
 The assessors before preparing their assessment 
 were instructed as to the exact amount of money 
 to be raised for the current year, and they know 
 that that sum has to be rateably distributed 
 between the owners and occupiers of all the pro- 
 perty within their parish or district which is still 
 liable to contribute to the Land Tax. 
 
 (x) For form of notice of assessment, see Appendix V., p. 72. 
 () T. M. Act, s. 39. (z) Appendix IV., p. 70.
 
 38 THE ASSESSMENT. 
 
 The Assessment having been BO far prepared in 
 manner above described, and thus the total annual 
 value of the property to be charged for the current 
 year ascertained, the assessors will now be able to 
 fix a rate for the tax for the ensuing year, sufficient 
 to raise the net quota given in charge by the com- 
 missioners. The rate must not be more than Is. 
 or less than Id. on the Schedule A. valuation, ex- 
 cept in the case of a 1 d. rate raising more than is 
 sufficient to redeem the tax altogether. In such 
 a case the assessment sufficient to redeem the tax 
 only is to be levied. The rate having been fixed, 
 the amount of tax payable in respect of each 
 assessment can now be calculated and entered in 
 the appropriate column in the assessment. 
 ^rfshSie ^ * s i m P ol '^ an t to note in this connection that 
 for the quota, every parish or place which has a separate quota is 
 liable for the whole of that quota to the Crown, which 
 has no concern with the assessment made in 
 respect of each separate property, so that if for 
 any reason, e.g., the premises being vacant, the 
 total amount of the quota is not collected, then the 
 whole of the property assessed must be re-assessed 
 for the deficiency (z). 
 
 In order to avoid re-assessment the assessors 
 generally fix the rate of the tax at an amount 
 sufficient to produce a small sum in excess of the 
 net quota, and so allow for any reductions which 
 may be made by the commissioners upon appeal 
 by any persons who shall prove themselves to 
 
 (2) T. M. Act, s. 79.
 
 THE ASSESSMENT. 39 
 
 have been over-rated, and also to provide a .sum 
 sufficient to pay the assessors' remuneration. 
 
 Any sum collected in excess of the assessment Application of 
 is at the end of the year paid over to the Inland the quota! E 
 Revenue Board and applied as Surplus Land Tax 
 in reduction of the parish quota in manner here- 
 after explained (). 
 
 If the assessment made on the parish substan- 
 tially exceeds the quota payable to the Crown, 
 each person assessed has a right of appeal, but 
 (subject to any alterations which may be made on 
 appeal), the assessment is good even although 
 it produces an amount considerably in excess of 
 the quota (6). 
 
 Fifthly. The assessors must set forth in a sepa- Fifthly. 
 rate column in the assessment particulars of all pro- 
 perties the Land Tax in respect of which has been * t e 
 redeemed. These should be described in the first ment - 
 instance according to the particulars given in the 
 contract of redemption, and there should be placed 
 opposite thereto, and in the column provided for 
 that purpose, the sums redeemed and exonerated 
 in respect of such several properties. If this is 
 carefully done and the descriptions kept up to 
 date, there is little probability of a redeemed 
 property being again assessed. 
 
 In case any property, after the redemption 
 of the Land Tax thereon, shall have been or 
 shall be divided, by sale or otherwise, into two 
 or more distinct properties, the same should 
 
 (a) Page 59. 
 
 (6) Simpkin y. Robinson, id L. T. E. (N. S.) 221.
 
 40 THE ASSESSMENT. 
 
 be inserted separately in the assessment, braced 
 together, and the sum of Land Tax redeemed 
 in respect of the whole placed opposite thereto, 
 without altering or apportioning the amount. 
 
 Care to be Great care should be taken before including 
 before assess- any lands which have for many years been treated 
 whidihasnot as exempt or exonerated, simply because the par- 
 for many 880 1 ticulars thereof in any contract of redemption 
 year*. cannot be identified. The fact of no Land Tax 
 
 having been assessed for a considerable number 
 of years may reasonably be regarded as pre- 
 sumptive evidence that the property at one time 
 formed part of an estate in respect of which the 
 owner had redeemed the Tax or had otherwise 
 been exonerated. 
 
 importance of It is important that the redemptions should be 
 redemptions carefully noted in the assessment, because if an 
 
 in the assess- i n ii 
 
 ment. assessment is made in respect 01 property the 
 
 Land Tax on which has been redeemed, the person 
 aggrieved is not bound to appeal to the commis- 
 sioners, but may treat the assessment as a nullity 
 as if it had been made in respect of property 
 not in his occupation (c). This is, however, a 
 very dangerous right to exercise (d). The 
 only safe course is to appeal and prove the 
 redemption. 
 
 Finally, the assessment is cast up, the total of 
 which will be equal to or slightly in excess of the 
 
 (c) Governors of Bristol Poor v. Wait, 1 A. & E. 264 ; Charhion v. 
 Alway, 11 A. & E. 993. 
 
 (d) See No. 5 Redemption, in Chapter IV., pp. 50, 51.
 
 THE ASSESSMENT. 41 
 
 net quota payable by the parish, and given in 
 charge by the commissioners. 
 
 The assessment thus perfected is signed by both Assessment to 
 of the assessors, and presented by them to the 
 commissioners at the time and place fixed, when 
 they received their appointment. 
 
 In this way every perfect assessment includes 
 all property which was at any time liable to 
 assessment in the parish, and either charges it or 
 shows that the tax in respect thereof has been 
 redeemed, or has ceased to be payable, and so the 
 original quota charged on the parish is accounted 
 for, less the income of Surplus Land Tax. 
 
 The commissioners must realise their responsi- Responsi- 
 bility to see that the work is properly done ; and commis- 
 whilst the penalties they are liable to are limited regS t^the 
 by the T. M. Act(e), yet if they are found guilty asse8sment - 
 of any dereliction of duty ; for that they may be 
 also made liable (/), and a summary application 
 to the High Court against them to compel a due 
 assessment will lie (g}. 
 
 If the commissioners are satisfied that the assess- Assessment to 
 inent as presented has been made in a careful and sealed by 
 
 lond fide manner, and all property liable to assess- 
 
 ment has been included, and, generally, that it beenaUowed - 
 
 has been made in accordance with the instructions 
 
 given, they will allow the assessment (/j), and there- 
 
 upon at least two commissioners should sign and 
 
 seal it (Ji). 
 
 (e) T. M. Act, s. 19. (</) Att.-Oen. v. Commrs. of 
 
 (/) Simpkin v. Robinson, 45 Land Tax, 12 Price, 647. 
 L. T. E. (N. S.) 221. (h] T. M. Act, s. 83.
 
 4:2 
 
 THE ASSESSMENT. 
 
 Assessments 
 property of 
 commis- 
 sioners. 
 
 If, on the other hand, there are obvious defects 
 in the assessment, the commissioners will return 
 it to the assessors for amendment. 
 
 When once an assessment has been signed and 
 allowed by the commissioners, they have no power 
 whatever to alter it, except so far as may be 
 necessary to carry into effect the decision of the 
 commissioners upon an appeal against individual 
 assessments, and then one of the courses will be 
 adopted as explained in the Chapter on Appeals, 
 but not further or otherwise (i). 
 
 The assessments are to be kept by the clerk 
 for the use of the commissioners (/r), and all assess- 
 ments, public books, and papers relating to the 
 Land Tax are vested in the commissioners (/). 
 
 (/) Pago 44. (/) T. M. Act, s. 83, sub-s. 2. 
 
 (7) T. M. Act, e. 33.
 
 43 
 
 CHAPTER IV. 
 
 APPEALS. 
 
 THE commissioners are required, at the time C 
 
 i_,i , i sioners to fix 
 
 when the assessors present their assessment, to date for 
 
 give the collector notice, at what time and place, 
 
 the appeal of any person who shall think himself assesfcmeilt - 
 
 aggrieved, by being over-rated by the assessors 
 
 may be heard and determined. The appeal 
 
 day shall be at least thirty days from the time 
 
 of signing, sealing", and delivering the duplicate 
 
 to the collector. The collector is required, within Collector to 
 
 ten days after the receipt of such duplicate from day appointed 
 
 the commissioners, to cause public notice to be 
 given in writing upon the doors of the parish 
 church, so that all persons who shall think them- 
 selves over-rated may know when and where to 
 make their appeal to the commissioners (). 
 
 The collector must on demand produce, without Collector to 
 fee or reward, his duplicate of the assessment to dupiSe 
 any person who wishes to appeal (a). 
 
 Every person intending to appeal must give Appellants to 
 
 . . i i give assessors 
 
 notice thereot in writing to one or more or the notice of 
 assessors, that he or they may attend the hearing 
 of the appeal, if they shall think proper, to justify 
 the assessment (a). 
 
 It has been noticed (&) that the assessment must 
 be signed by both of the assessors before it is 
 delivered to the commissioners ; it must then be 
 
 (a) 38 Geo. 3, c. 5, s. 8. (6) Seo p. 41.
 
 44 APPEALS. 
 
 " allowed " by the commissioners (a), and it must 
 bo signed and scaled by the commissioners (//). 
 All this must be done before any appeal can be 
 heard. 
 
 Where any person shall prove to the commis- 
 assess- sioners upon oath, that an assessment exceeds the 
 
 mi nt on 
 
 allowing an equal pound rate that ought to be charged on him, 
 then and in every such case the commissioners, 
 or the major part then present, are empowered 
 to abate and lessen the said assessment, so much 
 as the same shall exceed the equal pound rate that 
 
 and re-assess ought to be charged, and shall cause the money 
 
 any de- m J 
 
 ficiency, so abated to be re-assessed, surcharged, and levied 
 in such manner as the commissioners shall think 
 most equal, just, and reasonable within the parish 
 
 unless there is or place (c). If, however, there is a surplus over 
 
 Burpius! en and above the quota given in charge equal to the 
 abatement, no re-assessment will be necessary, as 
 the amount discharged can be deducted from that 
 surplus ; but if any property has been omitted or 
 insufficiently charged, then the amount abated 
 can be re-assessed on such property only (c). 
 
 Commis- All appeals once heard and determined by the 
 
 sioners' deci- . . ., . J 
 
 sion final commissioners, or any two 01 them, or the major 
 part of them then present, on the day by them 
 appointed for hearing appeals, shall be final, 
 without any further appeal upon any pretence 
 whatever (d). 
 
 2. AS to dis- If any question or difference shall happen 
 upon taking a distress, the same was formerly 
 
 (a) T. M. Act, B. 83. (c) 38 Geo. 3, c. 5, B. 84. 
 
 (/>) T. M. Act, s. 15. (d) 38 Geo. 3, c. 5, s. 8.
 
 APPEALS. 45 
 
 determined by two of the commissioners^), 
 whose judgment was conclusive (/), but this 
 part of sect. 17 of the Land Tax Act has been 
 repealed (ff), so that the latter part of sect. 23 
 of the same Act alone remains (g] to give commis- 
 sioners jurisdiction to deal with such questions. 
 
 All questions and differences which shall arise 3. Onaii 
 touching any of the rates, duties, and assessments, touching the 
 or the collecting thereof, shall be heard and assessment?or 
 finally determined by the commissioners upon collectlon - 
 complaint thereof made to them by any person 
 thereby aggrieved, without further trouble or suit 
 in law in any other Court whatsoever (gg). 
 
 The commissioners should consider carefully AS to what 
 the date fixed for hearing appeals. The assess- be fixed for 
 ment is generally made in the second quarter of appea " 
 the year, and, as already explained (/*), the only 
 notice which the public are entitled to receive 
 as to when appeals will be heard is, the public 
 notice to be affixed by the collector to the 
 doors of the parish church. This is a notice 
 which but few tax-payers may happen to see. 
 The tax is recoverable on the first day of the 
 succeeding January, and the collector issues a, 
 demand note to each tax-payer late in the year 
 of assessment, specifying ihe amount at which 
 his property is charged, the rate at which the 
 Land Tax is levied, and the amount of the tax 
 
 (e) 38 Geo. 3, c. 5, s. 17 ; and (ff) 61 & 62 Viet. c. 22. 
 
 Simpkin v. Robinson, 45 L. T. (</) 38 Geo. 3, c. 5, s. 23 as 
 
 E. (N. S.) 221. amended by 61 & 62 Viet. c. 22. 
 
 (/) Patchett- v. Bancroft, 7 (gg) 38 Geo. 3, c. 5, s. 23. 
 
 T. R. 367 ; 4 R. R. 465. (h) Page 43.
 
 46 
 
 APPEALS. 
 
 A day in 
 January or 
 February is 
 raggi tied* 
 
 Notice of 
 assessment 
 recommended 
 in certain 
 cases. 
 
 payable. If, therefore, the date for hrarinir 
 appeals is fixed for some day in January or 
 February, then each tax-payer will, before the 
 appeal day, have received specific notice of 
 the assessments made upon him, and he will 
 be in plenty of time to give notice of appeal. 
 If, on the other hand, the commissioners fix a 
 date for hearing the appeals from six to eight 
 weeks after the assessment is brought in, that will 
 probably be a date some time before Michaelmas, 
 when no other notice than that on the doors of the 
 parish church may have been issued, and conse- 
 quently when the tax-payer receives the collector's 
 demand note, and would wish to appeal, he finds 
 on inquiry that the day for doing so has long since 
 passed. Where this plan of hearing appeals in 
 January or February is adopted, the collector 
 will make out his demand notes from the dupli- 
 cate delivered to him when the assessment was 
 allowed, and the final duplicate (generally one 
 and the same document), together with the 
 warrant, will be delivered to him after the 
 appeals have been heard ; but until the warrant 
 has been signed, the tax cannot be. enforced by 
 distress. 
 
 It is now recommended by the Inland Revenue 
 Board, that where the annual value on which the 
 Land Tax is charged is entered in any Land Tax 
 assessment at a higher amount than formerly, or 
 in which a charge for Land Tax is made for the 
 first time, a notice of assessment should be issued 
 to the persons charged. For this purpose forms
 
 APPEALS. 47 
 
 arc provided (i\ which the assessors might be in- 
 structed to prepare and deliver to the clerk for 
 examination and service as soon as the duplicate 
 assessment has been deposited with the collector. 
 
 A person intending to appeal must give notice Appellant to 
 
 f -, . . . . -I i 1 -I n >i give notice. 
 
 01 his intention in that behalf to one of the asses- 
 sors (/), and should also send a duplicate notice to 
 the clerk. The appellant must take care to ascer- 
 tain from the collector the place where, and the 
 time when, the commissioners will meet to hear 
 the appeals. 
 
 There is no particular form of notice prescribed, Form of 
 but a suitable form is given in the Appendix (#). 
 
 Great care should be taken in preparing for Preparation 
 the appeal, as there is no further appeal from the appeal. 
 decision of the commissioners (I}. If necessary, a 
 solicitor, with or without counsel, may be em- 
 ployed to appear on the appellant's behalf before 
 the commissioners. 
 
 If the appeal is on the ground, that the property Appeal on the 
 assessed comes within one of the exemptions men- 5 
 tioned in any Act, no difficulty should be experi- 
 enced in proving the exemption. For information 
 as to what property is included in these Acts, 
 see the Chapter on Assessments, and particularly 
 pages 27, 28, and 29. 
 
 If the appeal is on the more usual ground that 2. An un- 
 the property has not been assessed at an equal 
 pound rate, then evidence must be adduced as to 
 value, and the commissioners will consider such 
 
 (?') For form of notice of assess- (&) For form of noticeof appeal, 
 ment, see Appendix V., p. 72. see Appendix VI., p. 73. 
 (j) 38 Geo. 3, c. 5, s. 8. (I) 38 Geo. 3, c. 5, s. 8.
 
 48 APPEALS. 
 
 , and .sec how far the basis adopted in 
 the other assessments has been followed in the 
 c*a'se appealed. It would be well, in a case like 
 the one under consideration, to have the collector's 
 duplicate assessment examined for the year in 
 question, and also the assessments for the few years 
 immediately preceding (which can readily be done 
 at the office of the clerk to commissioners), to see 
 when the amount of the assessment was altered. 
 Then ascertain the basis upon which the assessors 
 made their assessment for the year in question, 
 which will probably be found to be upon the 
 Poor Law Assessment, or the Schedule A. Assess- 
 ment, and compare the Land Tax Assessment 
 with whichever of the other two assessments was 
 used as the basis. If upon examination the Land 
 Tax Assessment is found to agree with the assess- 
 ment used as the basis, then the appellant will 
 have but a remote chance of succeeding ; but it 
 sometimes happens that an alteration has been 
 made in the Poor Law or Schedule A. Assessment, 
 and a corresponding alteration has not been made 
 in the Land Tax Assessment. In such a case the 
 appellant should take a copy of the assessment 
 upon which he relies, or obtain a certified copy, 
 and prove the error to the commissioners, when he 
 may expect to have the omission rectified. 
 a. Substantial There are other grounds upon which it may be 
 shown that an assessment is too high, e.g., by 
 proving that property liable to assessment to a 
 substantial extent, has been omitted from the 
 assessment altogether, as for instance, an under-
 
 APPEALS. 41> 
 
 ground railway, a clock, or tolls of a market or 
 bridge, the assessment on which, when included r 
 might be large enough to appreciably reduce the 
 rate on the parish. In such a case inquiry should 
 be made of the assessors as to what valuation (if 
 any) was taken as the basis, and if any omission 
 can be discovered as above suggested, it should 
 be proved at the hearing, when the appellant's 
 assessment may be reduced, and the reduction 
 charged upon the omitted property, but a full 
 assessment cannot be made on such omitted 
 property until the next year, because once an 
 assessment has been signed and sealed it cannot 
 be altered except as now being described. 
 
 Another ground of appeal is where the assess- 4 - Where the 
 
 rate exceeds 
 
 ment upon any separate property exceeds in i*. in the . 
 
 amount is. in the upon the annual value as 
 
 fixed by the Schedule A. assessment. In such a 
 
 case the Land Tax assessment should be compared 
 
 with the Schedule A. assessment, and where the 
 
 tax on the annual value in Schedule A. at Is. in the 
 
 exceeds the Land Tax which would otherwise 
 
 be levied on the parish to make up the net quota 
 
 payable, then the Land Tax will be assessed at Is. 
 
 in the only, and the deficiency will not be 
 
 reassessed, but the Crown will forego it(/). 
 
 The Inland Revenue Board consider sub-sec- 
 tion 2 of section 31 of the Finance Act, 1896 (/), 
 has the effect of imposing a limit to individual 
 liability to Land Tax, so that whatever hnais of 
 charge may be adopted by the commissioners no 
 
 (Z) 59 & 60 Yict. c. 28, s. 31. 
 c. B
 
 50 APPEALS. 
 
 assessment made upon any separate property ran 
 exceed in amount Is. in the upon the animal 
 value of such property as fixed by Schedule A., 
 and where the rate of Is. is chargeable, and a 
 reduction is subsequently made in the amount of 
 the Schedule A. value for any current year in any 
 assessment, a corresponding allowance may be 
 made in the Land Tax charge for such year on 
 the same property. 
 
 A- last g rouncl of appeal is that the Land Tax 
 on the property assessed has been redeemed. 
 This should be a matter of easy proof, but expe- 
 rience shows that such is not the case. The fact 
 is that by far the larger part of Land Tax redemp- 
 tions took place a great many years ago (m), and 
 in some cases no sufficient care was taken in 
 describing in the redemption certificate the pro- 
 perty redeemed, whilst in other cases the descrip- 
 tions have become obsolete. 
 
 The proper proof of redemption is the produc- 
 tion of the certificate of redemption (w), and 
 evidence to connect the property assessed with 
 that described in the certificate. If the certificate 
 has been lost a duplicate can be obtained from 
 the Land Tax Redemption Office in Somerset 
 House, where search can be made (free of charge) 
 of all redemptions in the parish. In the Land 
 Tax Redemption Office registers are kept of the 
 redemptions in every parish and registered under 
 the name of the owner redeeming. It may, there- 
 
 (TTI) Page 60. (n) Buchanan v. Poppleton, 27 L. J. C. P. 210.
 
 APPEALS. 51 
 
 fore, sometimes be possible to identify the property 
 in the office either through the owner's name or 
 through the name of the estate, and in either case 
 it will be the duty of the appellant to satisfy the 
 commissioners that the land in question was 
 included in some redemption. 
 
 It is, however, often found to be impossible 
 even in that office to identify the redemption 
 certificate connected with any particular field or 
 house; in such a case the best secondary evidence 
 that can be procured of the redemption must be 
 adduced ; for instance, evidence that the property 
 has not been assessed within living memory, or the 
 production of title deeds, leases, or other ancient 
 documents, in which it is specifically stated that 
 the land in question is free from Land Tax. In 
 all these cases such evidence may reasonably be 
 regarded as proving a strong presumption that 
 the property at one time formed part of an estate, 
 in respect of w r hich the owner had redeemed the 
 Land Tax. 
 
 There is another, but a very dangerous course, if an assc?s- 
 
 , , . P ment is made 
 
 open to a person who is assessed, in respect ot m respect of 
 
 that which was not in fact subject to Land Tax 
 
 at all ; he may treat the assessment as a nullity "i 
 
 as if it had been made in respect of property not altogether. 
 
 in his occupation (o). This, however, would be 
 
 an inconvenient, expensive, and generally a most 
 
 unwise course to adopt. 
 
 In all cases the commissioners will hear the The duty of 
 
 the commis- 
 
 (o) Charhton v. Alway, 11 A. & E. 993 ; and p. 40, ante. 
 E2
 
 52 APPEALS. 
 
 moncrewhen evidence adduced by the appellant, and .should 
 
 lira MULT L * 
 
 appeals. also call upon the assessors, if m attendance, to 
 substantiate their assessment so far as they can, 
 and then either confirm or discharge the assess- 
 ment or reduce it, as they may deem just, to 
 equalize the rate. 
 
 If a reduction is made on any appeal, and the 
 assessment shows an excess on the quota equal to 
 or greater than the reduction, then the assess- 
 ment is discharged and the amount thereof is 
 deducted from the excess. If, on the other 
 hand, after discharging an assessment or making 
 a reduction thereof, the whole of the net quota 
 payable is not then assessed, in such a case, the 
 commissioners have power to assess property that 
 has been omitted or insufficiently taxed, if any, 
 but if none, the deficiency has to be raised by 
 a fresh assessment of all the property liable to 
 assessment within the parish (p). 
 
 (?) 38 Geo. 3, c. 5, s. 84.
 
 53 
 
 CHAPTER V. 
 
 COLLECTION. 
 
 WHEN and so soon as the time for hearing Duplicate of 
 
 . .P the assess- 
 
 appeals against the assessment shall have expired, ment to bo 
 
 , . . , , IT delivered to 
 
 the commissioners must sign and seal one duph- the collector. 
 cate copy of the assessment, which is prepared 
 by the clerk in the prescribed form (a). 
 
 The commissioners shall deliver the duplicate, With a war- 
 
 i p i 
 
 together with a warrant lor collecting, to the collection. 
 
 collector of the parish, he having first completed After security 
 
 \ . complete. 
 
 any security required 01 him on his appoint- 
 ment (). 
 
 The Land Tax is payable on or before the Tax payable 
 
 - T . , ^ on or before 
 
 1st January in every year (c). 1st January. 
 
 It is the duty of the collectors, when the tax Collectors' 
 becomes due, to demand and collect the several 
 sums mentioned in the duplicate given him by 
 the commissioners from the persons charged 
 therewith at the place of their last abode or on 
 the premises charged with the assessment ('/), 
 except in cases in which certificates of remission 
 under the- Finance Act, 1898, have been 
 lodged (e). 
 
 The assessment does not say whether the land- Person to be 
 lord or tenant is the person charged with the tax 
 in the first instance, but both names are used. 
 
 (a) T. M. Act, s. 83, sub-s. 1. (c) T. M. Act, s. 82. 
 (5) T. M. Act, s. 83, sub- (d\ T. M. Act, s. 85. 
 ss. 2, 3. (e) Pages 56, 57.
 
 COLLECTION. 
 
 place, the occupier should be 
 instance. charged, because the assessment professes to be on 
 the inhabitants. The parish officer may not know 
 who is the landlord, or who has a rent-charge. 
 It is upon the occupier that the collectors should 
 take their remedy, and when paying his rent the 
 occupier will deduct the amount of the tax (/), 
 unless he has contracted with his landlord to pay 
 it(#). If the tenant docs not deduct the tax when 
 entitled to do so, he cannot afterwards recover 
 the amounts which he might have so deducted (//). 
 Collector to The collector must ffive a receipt for each 
 
 give receipts. . x 
 
 payment m the prescribed form (i). 
 Collector's jf a person refuses to pay the collector on 
 
 power to * r > 
 
 distrain. demand made after the 1st of January, he is 
 authorised and required, pursuant to the warrant 
 which he holds from the commissioners, to distrain 
 upon the messuages, lands, tenements and premises 
 charged, or to distrain the person charged by 
 his goods and chattels. If the distraint is regular 
 so far as issuing the warrant and levying is con- 
 cerned, no action of trespass will lie for taking the 
 goods, because the power of distress being legal 
 those who executed the warrant were entitled to 
 execute it and justified in so doing (/). The 
 distress must be kept for five days, and in default 
 of payment then sold by public auction (). No 
 goods are to be taken under any execution except 
 
 (/) Rex v. Mitcham, Calde- (j) SimpJcfn v. Robinson. A') 
 
 cott, Reports, 276. L. T. E. (N. S.) 221 ; Patchett v. 
 
 (y) 38 Geo. 3, c. 5, s. 35. Bancroft, 1 T. E. 367, and 4 E. R. 
 
 (/*) Spragg v. Hammond, 2 465 ; Allen v. Sharp, 17 L. J. 
 
 13rod. & Bing. 59. Ex. 209. 
 
 (i) T. M. Act, s. 85, sub-s. 3. (A-) T. M. Act, s. 86.
 
 COLLECTION. 55 
 
 at the suit of the landlord for rent unless the party 
 pays the arrears of tax due (Z). 
 
 It would appear that any question as to the 
 irregularity of the distress or otherwise must be 
 decided by the commissioners and is not the 
 subject matter of an action (w), and their judgment 
 is conclusive (M). 
 
 In the .case of tithes and tolls if the assessment Tax on tithes, 
 
 i n -I i how re- 
 
 is not paid within six days after demand the covered, 
 collector may seize, take, and sell, so much of the 
 tithes and tolls charged as shall be sufficient for 
 the levying the said tax or assessment (<?). 
 
 The tax on fairs shall be collected from the Tax on fairs, 
 tenants of the booths and deducted by them out 
 of their rents ( p). 
 
 Where woodlands are assessed and no distress Tdx , on , 
 
 woodlands. 
 
 can be had the collectors may cut and sell so much 
 of the wood (timber trees excepted) as shall pay 
 the assessment (<?). 
 
 If default is made in payment for ten days and Jf ajjjjjjj 
 no sufficient distress can be found, the commis- imprison- 
 
 ment. 
 
 sioners may commit the person making such 
 default to prison (r). 
 
 The tax is collected from the tenant (s] in the Tax to bo 
 
 i ii deducted by 
 
 first instance, as before explained, and he deducts the person 
 it from his rent(tf), unless he has agreed with his 
 
 (Z) T. M. Act, s. 88. (p) 38 Geo. .3, c. 5, ss. 125, 
 
 (m] 38 Viet. c. 5, s. 17 ; and 126. 
 
 as amended by Gl & 62 Viet. ^ 33 Goo. 3, c. 5, s. 41. 
 
 c. 22 ; and Simpkin v. Robinson, M T M Act s 89 
 45 L T E (N S ^ 2^1 
 
 , x * .', ' /.. (s} Itex v. Mitcliam, Caldecott, 
 
 (n) Paichett v. Bancroft, i 
 
 T. E. 367 ; 4 E. E. 465. Eeports, 276. 
 
 (o) 38 Gco. 3, c. 5, s. 42. (<) 38 Geo. 3, c. 5, ss. 17, 18.
 
 56 
 
 COLLECTION. 
 
 In case of 
 vacant pro- 
 perty. 
 
 Commis- 
 sioners to 
 nettle dif- 
 ferences. 
 
 Exemption 
 from Land 
 Tax when 
 the income of 
 the owner in 
 possession 
 does not 
 exceed 160/. 
 per annum. 
 
 Abatement 
 of half the 
 tax where the 
 income of 
 
 landlord not to do so(w), and a landlord may 
 again deduct a due proportion of the tax paid by 
 him from any fee farm rent, which he may have 
 to pay in respect of the land (x). 
 
 In case any property is unoccupied and no 
 distress can be found, the collector may at any 
 time afterwards distrain upon the lauds and houses 
 assessed where there shall be any distress to be 
 found ; and if the previous neglect to pay had 
 occasioned a re-assessment, then the money sub- 
 sequently recovered must be divided between the 
 persons who contributed to the deficiency, other- 
 wise it will form a part of the surplus for a pre- 
 vious year, and be accounted for accordingly. 
 
 Any differences which may arise between land- 
 lord and tenant concerning the tax shall be settled 
 by the commissioners as they shall think fit (#). 
 
 Where the oivncr in possession of the rents and 
 profits of any land or other property, on which 
 land tax is assessed, before the amount so assessed in 
 any financial year is paid, produces to the collector 
 of land tax, a certificate from the surveyor of 
 taxes that such owner has been allowed in that 
 year a total exemption from income tax by reason 
 of his income not exceeding 160/., the said amount 
 of Land Tax shall not be collected, and -if such 
 owner produces to the said collector a certificate 
 from the surveyor of taxes that such owner has 
 been allowed in that year an abatement of income 
 tax by reason of his income not exceeding 400/., 
 
 O/) 38 Geo. 3, c. 5, s. 35; and 
 see ante, p. 54. 
 
 (x) 38 Geo. 3, c. 5, s. 5. 
 (y) 53 Geo. 3, c. 5, s. 18.
 
 COLLECTION. 57 
 
 one half of the said amount of Land Tax shall the owner in 
 not be collected, and any amount of Land Tax does not 
 not collected by reason of this shall be remitted e 
 from the unredeemed parish quota of the Land 
 Tax for that year(V), and included by the col- 
 lector in his schedule of deficiencies. 
 
 Persons entitled to this exemption or abatement 
 should be careful to claim their privileges from 
 the surveyor of taxes for the district, and ascer- 
 tain that he has forwarded the proper instructions 
 to the collector. 
 
 If any assessment shall be imposed upon any Deficiency on 
 
 ^ J the quota, 
 
 person unable to pay the same, or upon any how provided. 
 empty house or void land where the same cannot 
 be collected, or if the assessment charged on a 
 parish happens not to be paid to the Crown, then 
 the commissioners shall cause all such sums to be 
 re-assessed upon the parish as to the commis- 
 sioners shall seem most agreeable to equity and 
 justice (). 
 
 Should there happen to be a surplus, over and 
 above the net quota payable, equal to or greater 
 than the deficiency, then the necessity and incon- 
 venience of a re-assessment can be avoided, and 
 the arrears carried forward and collected in the 
 next or- some subsequent year; because, where 
 lands or houses are unoccupied and no distress 
 found, the collector may distrain at any time 
 afterwards (b). 
 
 If the deficiency in the year of assessment was 
 not carried forward, but was raised by a new 
 
 (z) 61 & 62 Yict. c. 10, s. 12. (a) 38 Geo. 3, c. o, s. 18. 
 
 (6) 38 Geo. 3, c. 5, s. 40.
 
 58 COLLECTION. 
 
 assessment, then the collector is to distribute the 
 moneys subsequently levied for the original 
 assessment, proportionately to the parties \vlio 
 contributed to the tax of the unoccupied lands or 
 houses (). 
 Collector's it j s t} lc duty of the collector to pay over to 
 
 account und . > 
 
 the Government, at intervals as directed by the 
 commissioners (c), the tax collected by him. and 
 at the close of the financial year, he must satisfy 
 the authorities, that the whole of the assessment 
 has been collected and paid over, subject to any 
 allowances made on appeal, or remitted on account 
 of the owner having been exempted, either wholly 
 or in part((/), and subject also to any arrears 
 which cannot be recovered for want of goods on 
 which to levy, and which arrears may have to be 
 carried forward. 
 
 These allowances, remissions, and arrears arc 
 set forth in a Schedule delivered by the collector 
 to his commissioners, to which is attached an 
 affidavit made by the collector, in which he swears 
 that, subject to the assessments mentioned in the 
 Schedule, he has collected the total amount given 
 him in charge (e). 
 
 If a collector advances any Land Tax, whether 
 at the request of the party liable or not, he the 
 collector, may in default of repayment to him at 
 any time within six months after payment, levy 
 for and recover the same as if it had not been 
 paid(/). 
 
 (6) 38 Gco. 3, c. 5, B. 40. (e) T. M. Act, s. 1 14, sub-ss. 1 1 , 
 
 (c) Pago 21, ant<; 12. 
 
 (./) Page 56, ante. (/) T. M. Act, s. 87.
 
 COLLECTION. 59 
 
 All Land Tax in excess of the quota which is Surplus 
 
 iTii n 11 Land Tax. 
 
 given in charge, shall be collected and paid over 
 in the same way as the tax itself. 
 
 This excess was formerly appropriated in 
 redeeming a due proportion of the tax on the 
 parish which paid it according 1 to the laws of 
 redemption then in force ( g}. Now an account is 
 kept in the books of the Inland Revenue Board, 
 at Somerset House, for every parish, in which 
 account, credit is given for the surplus paid over 
 each year. This surplus is periodically paid by 
 the Inland Revenue Board to the commissioners 
 for the reduction of the National Debt, and from 
 the date of each periodical payment is deemed to 
 have redeemed so much of the unredeemed quota 
 of Land Tax in the parish as is equal to one- 
 thirtieth part of each sum of surplus so paid over (//). 
 The obvious result being that during- the next and 
 succeeding years the parish will have to raise so 
 much less to meet their liability to the Crown. 
 These sums in the course of years amount to a 
 considerable item, indeed, in some parishes they 
 amount to a sum equal to the parish quota, and 
 wherever or whenever this is the case the Land 
 Tax for that parish ceases to exist. 
 
 The effect of this method of dealing with surplus 
 Land Tax is purely and simply a purchase by the 
 parish from the Crown, annually, of a release of a 
 certain fraction of the quota or rentcharge payable 
 by the parish. 
 
 (//) 24 & 25 Viet. c. 91, ss. 39 (1C) T. M. Act, s. 114; and 59 
 to 44. & GO Viet. e. 28, s. 32, sub-s. 3.
 
 60 
 
 Land Tax 
 Redemption. 
 
 Progress of 
 redemption. 
 
 The present 
 practice as to 
 redemption. 
 
 Charging 
 
 or.ler. 
 
 CHAPTER VI. 
 
 LAND TAX REDEMPTION. 
 
 IN the year 1798 Land Tax was made perpetual 
 subject to redemption. At that time the owner 
 (and some others) of any land, could purchase of 
 the Crown a redemption of the Land Tax charged 
 thereon, by transferring a sufficient amount of 
 consols to the Crown. 
 
 In 1798 Stock stood at 56/., and during that 
 time 435, 885/. of the Land Tax in various parts 
 of the country was redeemed, an amount equal 
 to about one-fourth of the whole tax. This process 
 of redemption has been going on very slowly 
 during the last century ; down to 25th March, 
 1898, there had been redeemed 987, 857/., or 
 nearly one-half of the original charge (a). 
 
 At the present time, any person having an estate 
 or interest in any lands or tenements (except 
 tenants at rack rent, or holding under the Crown), 
 may contract for the redemption of the Land Tux 
 charged thereon, and may at the same time obtain 
 a certificate charging the property with the amount 
 of the capital sum paid for redemption, with in- 
 terest equal to the amount of the Land Tax 
 redeemed, and will be entitled to the charge as 
 if it were a mortgage secured to him by a mort- 
 
 (a) Inland Eevenue Report for 1898, p. 80.
 
 LAND TAX REDEMPTION. 61 
 
 gage deed (ad}. This charge may be a matter of 
 importance to lessees and other limited owners 
 redeeming the tax as it ranks in priority, when 
 registered (&), to all other charges or incumbrances, 
 so that in the case of a lessee or other limited 
 owner redeeming the tax the lessor or reversioner 
 will ultimately have to repay the amount paid for 
 redemption or allow the charge to remain an in- 
 cumbrance on the estate. 
 
 If an estate be about to be converted into a Ta . x n 
 building estate, or if old buildings are to be pulled tates or on 
 
 down and more valuable ones erected, or other 
 alterations made which will materially increase redeemed. 
 the annual value of the property ; it is a matter 
 of the greatest importance to the owner that he 
 should redeem the tax before commencing to make 
 the alterations, otherwise the tax which this year is 
 charged upon the present annual value, will, when 
 the alterations have been completed, be charged 
 upon the annual value of the new buildings. 
 
 In preparing the redemption papers it is very Preparation 
 important to accurately describe the property, papers. 
 and to do so in such a manner as to insure its 
 identification at any future time. The extent of 
 the land and boundaries should be given, accom- 
 panied with reference to the tithe commutation 
 map of the parish in country cases ; or perhaps pians most 
 the best plan of all is to supply a tracing from d 
 the ordnance map showing the land in question. 
 
 This description, with two copies of the plans Clerk's 
 
 certificate. 
 
 (aa) 59 & 60 Viet. c. 28, 8. 33a. 
 
 (ft) The charge must be registered in pursuance of 51 52 Viet. c. 51 .
 
 C2 
 
 LAND TAX REDEMPTION. 
 
 Attendance 
 before the 
 clerk. 
 
 Certificate of 
 apportion- 
 ment. 
 
 (if any) should be forwarded to the clerk, who 
 will, upon- request, prepare from the materials thus 
 supplied, a certificate describing the property and 
 certifying the amount of the last assessment made 
 in respect thereof (b). In due course the clerk, 
 having prepared his certificate (bj and other 
 necessary papers, makes an appointment for the 
 person redeeming, to attend before him and sign 
 the application form (bb). 
 
 The application form must be signed before 
 the clerk in person ; but if it is not convenient for 
 the person redeeming to attend in person, thru 
 he may appoint in writing his agent to sign for 
 him, and such agent will attend personally before 
 the clerk and sign. 
 
 If a limited owner wants a charging order he 
 must claim it when applying for redemption, and 
 at the same time sign the form to be found on 
 p. 84, post. 
 
 The papers having been thus perfected, arc 
 forwarded by the clerk to the Land Tax Ivc- 
 demption Office at Somerset House in London, 
 from which office the person redeeming will 
 receive direct all further communications in the 
 matter. 
 
 Where it is desired to redeem a portion only of 
 any property which is charged by the current 
 assessment in one sum, application should be 
 made to the Land Tax Commissioners to make 
 an apportionment of the same (c). Notice of the 
 
 (b) For form of certificate, 
 see Appendices XI. and XII., 
 pp. 88, 89. 
 
 (bb} See pp. 8284, post. 
 (c) 42 Geo. 3, c. 116, s. 35.
 
 LAND TAX REDEMPTION. 63 
 
 intended application should be served on the 
 clerk and collector, which latter officer will in 
 due course give the applicant notice of the place 
 where, and time when, the application will be 
 heard. At the hearing the applicant should 
 furnish evidence as to the annual value of that 
 part of the property in respect of which the 
 certificate is asked, upon the basis of the annual 
 value of the whole, as assessed in the then current 
 Land Tax assessment. The application is then 
 heard, and in due course a certificate of appor- 
 tionment issued (d). 
 
 Where it is desired to redeem a property which Redemption 
 
 , . . of property 
 
 is not included in the last assessment, application omitted from 
 should be made to the commissioners to settle the meat*. 8 e 
 proportion of Land Tax which ought to be paid 
 in respect of such property (e). The procedure 
 in such a case is the same as above described in 
 case of apportionment, except as to evidence of 
 value. The annual value of the property, the 
 subject-matter of the application, must be proved, 
 but it must be arrived at upon the same basis as 
 that which was adopted when making the then 
 current assessment. 
 
 The price of redemption is thirty times the The price O f 
 amount of the assessment last made and signed, 
 after deducting the increase of the assessment (if 
 any) over and above the amount necessary to pay 
 the quota (/). The redemption money may be 
 
 (d) For form of certificate of (e) 42 Geo. 3, c. 116, s. 3u. 
 apportionment, see App. XIII. , (/) 59 & 60 Viet. c. 28, s. 32 ; 
 p. 90. and see p. 36, ante.
 
 LAND TAX KEDEMPTION. 
 
 paid by annual instalments with interest at 3 per 
 cent, on the balance from time to time due. 
 The redemption money may be paid : 
 
 (1) In one sum. 
 
 (2) By four equal annual instalments, each 
 
 of which must not be less than o/. 
 
 (3) By annual instalments of not less than 
 
 GO/, in any period, exceeding four years 
 and not exceeding sixteen years. 
 
 A copy of the instructions issued for the use of 
 the public in connection with Land Tax redemp- 
 tion will be found in the Appendix (//); copies of 
 these instructions can be obtained from the clerk. 
 
 The clerk is entitled to the following fees from 
 the Crown in respect of redemptions (/<), but is 
 not entitled to receive any fee or reward from 
 the public : 
 
 (1) Where the Land Tax to be redeemed by 
 
 one contract does not amount to 2d. ; 
 
 For each certificate upon which a con- 
 tract is based, a fee to the clerk preparing 
 such certificate of Is. 
 
 (2) Where the Land Tax redeemed amounts to 
 
 not less than 2(L :-- 
 
 (a) For each of the first ten assessments 
 
 included in the certificate a fee of Is. 
 
 (b) For each subsequent assessment in- 
 
 cluded in the same certificate Gd. 
 The minimum fee for a certificate in Class 2 is 
 2s. 6d. and the maximum fee 11. 
 
 (g) For form of Land Tax redemption instructions, see Appen- 
 dix IX., p. 81. 
 
 (A) Board's letter of 20th August, 1896.
 
 65 
 
 APPENDIX. 
 
 No. 1. Suggested Form of Oath for County 
 Commissioners. 
 
 I, A. B., do swear (or do solemnly and sincerely declare) that I 
 truly and bond fide am possessed of, in my own right, and in the 
 actual enjoyment or receipt of the rents and profits of lands, tene- 
 ments, or hereditaments of the clear yearly value of IOOL over 
 and above all ground rents and incumbrances, which lands are 
 of freehold [or copyhold, or leasehold] tenure, and are situate in 
 the parish of in the county of , and are shortly described 
 
 as follows : 
 
 Sworn [or declared] by 
 
 at in the county 
 
 of this day 
 
 of 189 . 
 
 Before me, 
 
 Name of deponent in full. 
 Description. 
 
 Address. 
 
 A Land Tax Commissioner. 
 
 No. 2. Form of Oath for Borough Commissioners. 
 
 I, A. B., do swear (or, being one of the people called Quakers, 
 do solemnly affirm) that I truly and bond fide am possessed of, in 
 my own right, and in the actual enjoyment or receipt of the rents 
 and profits of lands, tenements, or hereditaments of the clear yearly 
 value of 40/., or possessed of a personal estate to the amount of 
 
 1,000/. 
 
 60 help me God. 
 
 Any Land Tax Commissioner may administer the oath to any 
 other. 38 Geo. 3, c. 48, s. 1, and T. M. Act, 8. 32. 
 
 0. F
 
 66 APPENDIX. 
 
 No. 3. Form of Instructions for Land Tax Assessors. 
 LAND TAX. 
 
 ASSESSORS' APPOINTMENT, WARRANT, AND INSTRUCTIONS, 
 
 For the Year 189 , ending 24th March, 189 . 
 To and Inhabitants of the Parish or Place of 
 
 in the Division of in the County of 
 
 We, the undersigned, being Commissioners of Land Tax, acting 
 in and for tho division and county aforesaid, do hereby appoint 
 you, the above-named persons, to be assessors of the Land Tax for 
 the said parish or place, for the year above mentioned. 
 And we do hereby certify, that the gross 
 quota or sum in charge against the said 
 parish or place, in respect of lands, 
 tenements, and hereditaments, under 
 
 the Act 38 Geo. HI. c. 5, is 
 
 And that by the application of surplus 
 Land Tax such gross quota has been 
 reduced by the sum of 
 
 And that the net quota remaining in charge is 
 
 Whereof the proportion exonerated under the pro- 
 visions of the Land Tax Redemption Acts is .... 
 
 Leaving to be raised by assessment, subject to any 
 remission of the unredeemed quota under sect. 31(1) 
 of the Finance Act, 1 896 (see Instructions, par. 3) . . 
 
 Your several assessments must be made according to the 
 instructions hereon, and the printed forms of assessment with 
 which you will be supplied, and you are hereby required to appear 
 before us, or such other commissioners as shall be present at 
 on day, the day of , 189 , at o'clock in tho 
 
 forenoon, and then and there deliver in your said assessments ; and 
 you will take notice, that if any person appointed assessor shall 
 refuse to serve, or shall make default at the time appointed for his 
 appearance, not having any lawful excuse, or shall not perform 
 his duty, or shall be guilty of any fraud or abuse in the execution 
 of his office, such person shall forfeit such sum as the commis- 
 sioners shall think fit, not exceeding forty pounds, to be levied by 
 distress and sale of his goods in case of neglect to pay the same. 
 
 Given under our hands and seals, the day of in tho 
 
 year of our Lord 189 . 
 
 1 
 Commissioners.
 
 FORMS. 67 
 
 INSTRUCTIONS. 
 
 In order that your duties as assessors may be effectually 
 executed in the manner prescribed by the Acts of Parliament 
 relating to the Land Tax, we hereby require you to comply with 
 the following instructions : 
 
 1. The Land Tax, formerly charged on and paid in respect of 
 many properties, has been redeemed, whereby such properties are 
 exonerated or exempted from all future payments in respect of 
 Land Tax ; but notwithstanding such exoneration, the law requires 
 that so long as any part of the quota charged on any place remains 
 payable in any such place, the exonerated properties and sums 
 redeemed in respect thereof shall be inserted in the assessments to 
 be made for each year for the parish or place, and therefore in 
 making your assessment you will insert all such properties ; describing 
 the same according to the particulars given thereof in the contract of 
 redemption, and placing opposite thereto and in the column provided 
 
 for that purpose, the sums redeemed and exonerated in respect of such 
 several properties. 
 
 2. In case any property, after the redemption of the Land Tax 
 thereon, shall have been, or shall be divided by sale or otherwise, 
 into two or more distinct properties, you will insert the same 
 separately in your assessment, bracing them together, and placing 
 opposite thereto the sum of Land Tax redeemed in respect of the 
 whole, without altering or apportioning the amount. 
 
 3. Under the provisions of the Finance Act, 1896, no greater 
 amount of Land Tax can be assessed than the amount that would 
 be produced at one shilling in the pound on the Schedule A. 
 (Income Tax) Annual Values of the unexonerated properties ; and 
 if the unredeemed quota stated on the other side cannot be raised 
 except by a rate exceeding one shilling in the pound on the 
 Schedule A. (Income Tax) Annual Values, you are to assess the 
 unexonerated properties at the limited rate of one shilling in 
 the pound on those annual values ; and the portion of the quota 
 which will thus remain unassessed will be remitted in accordance 
 with sect. 31 (1) of the Finance Act, 1896. 
 
 4. If the unredeemed quota can be raised by a rate less than 
 one penny in the pound on the Schedule A. (Income Tax) Annual 
 Values, you are, nevertheless, to make your assessment at a rate of 
 not less than one penny in the pound on those annual values, 
 except where such assessment would produce a net sum exceeding 
 the amount required for the redemption of the whole of the 
 unredeemed quota, in which case the assessment shall be at such 
 rate (being less than one penny) as will produce a net sum equal to 
 that amount. 
 
 5. The expression " Schedule A. (Income Tax) Annual Value" 
 in the preceding paragraphs means the gross annual value as 
 determined by the Income Tax Commissioners, less any deduction 
 
 F2
 
 08 APPENDIX. 
 
 allowed by them in respect of Land Tax, drainage and sums 
 expended for sea walls, and rates on tithe rent-charges, but not in 
 respect of the allowance for repairs (ith or jth) made under the 
 provisions of the Finance Act, 1894. 
 
 6. You will observe that the "Schedule A. (Income Tax) 
 Annual Value " is only required to be taken as the basis of assess- 
 ment in parishes in which a remission of Land Tax is authorized 
 and required to be made under the provisions of the Finance Act, 
 1 896, and in parishes where the unredeemed quota is required to 
 bo raised by a rate of not less than one penny see paragraphs 3 
 and 4. 
 
 7. As the law does not authorize the raising of a greater sum 
 for Land Tax, within any place, than that remaining unexonerated 
 and payable for such place, you will take care to assess the 
 respective occupiers by such an equal pound rate according to such 
 annual value as will produce as nearly as possible the amount 
 remaining unexonerated and payable within the limits of your 
 parish or place. In cases where any greater sum is assessed, the 
 collectors will be required to account for the same in like manner 
 as for the quota, and the surplus will be applied as authorized by 
 the Acts. (NoTE. If the annual value adopted for Land Tax 
 purposes exceeds the annual value charged to income tax, you must 
 be careful not to assess any property to a greater extent than one 
 shilling in the pound, calculated on the annual value of the 
 property as assessed to income tax under Schedule A.) 
 
 8. In order to raise the said sum so remaining payable within 
 your parish or place, you are to assess all manors, messuages, lands 
 and tenements, and also all quarries, mines of coal, tin and lead, 
 copper, mundic, iron and other mines, iron mills, furnaces, and 
 other iron works, salt springs and salt works, all alum mines and 
 works, all parks, chases, warrens, woods, underwoods, coppices, 
 and all fishings, tithes, tolls, annuities, and all other yearly profits 
 issuing out of any lands, and all hereditaments of whatsoever 
 nature or kind situate within the said parish or place, and all and 
 every person or persons, bodies politic and corporate, having or 
 holding any such manors, messuages, lands, tenements and here- 
 ditaments, with as much equality and indifference as is possible by 
 an equal pound rate, according to the annual value thereof, so that 
 the sum charged upon your said parish or place as aforesaid, and 
 no more, shall be completely and effectually assessed, collected, and 
 paid, according to the true intent and meaning of the said Acts ; 
 and the property assessed, whether exonerated or not exonerated, 
 must be fully and correctly described by you in the column of the 
 assessment provided for that purpose see paragraph 1 . 
 
 9. You are to assess separately every proprietor's houses, lands, 
 and tenements, distinguishing the Christian and surnames of each 
 landlord and tenant, and the proportion that each proprietor or 
 tenant is charged with.
 
 FORMS. 69 
 
 10. You are not to assess lands or tenements of any poor person 
 which are not of the full yearly value of twenty shillings. 
 
 1 1 . You are not to assess any college or hall in either of the two 
 Universities of Oxford or Cambridge, or the colleges of Windsor, 
 Eton, Winton, or Westminster, or the corporation of the governors 
 of the charity for the relief of poor widows and children of 
 clergymen, or the college of Bromley, or any hospital in England, 
 Wales, or Berwick-upon-Tweed, for or in respect of the sites of the 
 said colleges, halls, or hospitals, or any of the buildings within the 
 walls or limits of the said colleges, halls, or hospitals. But, never- 
 theless, you are to charge and assess all the houses and lands which 
 are held by lease or grant from the said corporation or any of the 
 said hospitals or alms-houses, for so much as they are yearly worth, 
 over and above the rents reserved and payable to the said corporation, 
 or to the said hospitals or alms-houses ; and all tenants of any of 
 the houses or lands belonging to the said colleges, halls, hospitals, . 
 and alms-houses or schools, or any of them, who by their leases or 
 other contracts, are obliged to pay and discharge all rents, taxes, 
 and impositions whatsoever, are to be assessed on the annual value 
 of their holdings. 
 
 12. You are not to assess any lands or tenements which have 
 hitherto been treated as exempt or exonerated simply because you 
 cannot find or identify the particulars thereof in any contract of 
 redemption (see paragraph 1). The fact of no Land Tax having 
 been assessed for a considerable number of years may reasonably 
 be regarded as presumptive evidence that the property at one time 
 formed part of an estate in respect of which the owner had redeemed 
 the tax or had otherwise been exonerated. 
 
 13. The Land Tax assessments for past years may be inspected 
 in the office of the clerk to commissioners, and any further informa- 
 tion you may require in connection with your duties as assessor 
 may be obtained on application to the clerk.
 
 APPENDIX. 
 
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 72 
 
 APPENDIX. 
 
 No. 5, Form of Notice of Assessment. 
 
 YEAK 189 . 
 LAND TAX NOTICE OF ASSESSMENT. 
 
 PABISH of 
 
 To or the Occupier of the Property. 
 
 I beg to give you notice that an assessment has been made upon 
 you by the commissioners for putting into execution the Land Tax, 
 for the year 189 in respect of the property described below : 
 
 
 
 
 Particulars of the Assess- 
 
 
 
 
 ment. 
 
 No. of 
 
 Christian and Surnames 
 
 Description of 
 
 
 
 
 Assessment. 
 
 of Owner. 
 
 Property. 
 
 Annual 
 Value. 
 
 Bate in 
 the. 
 
 Amount 
 of Land 
 Tax. 
 
 
 
 No. of 
 
 
 
 
 
 . d. 
 
 
 
 House. 
 
 
 
 
 
 I further give you notice that the day for hearing appeals against 
 such Assessment is fixed for the day of ,189 , 
 
 at at o'clock in the forenoon. If you intend to appeal 
 
 you must give me due notice thereof and attend at the time and 
 place mentioned. 
 
 Dated this 
 
 day of 
 
 , 189 . 
 
 , Assessor.
 
 FORMS. 
 
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 76 APPENDIX. 
 
 COLLECTORS' WARRANT. 
 
 To and , two of the inhabitants of the parish or 
 
 place of , in the division of , in the 
 
 county of . 
 
 "Whereas you the above-named persons were on the day 
 
 of last, duly appointed by the Commissioners of Land Tax, 
 
 acting in and for the division aforesaid, in the county aforesaid, to 
 be collectors of the Land Tax for the aforesaid parish or place in 
 the said division and county, for the year 189 , ending the 24th 
 day of March, 1 89 . 
 
 And whereas, by virtue and in pursuance of the powers and 
 authorities of the several Acts of Parliament relating to the Laud 
 Tax, We, the undersigned commissioners, have signed and allowed 
 the assessments of the said duty for the said year upon the several 
 persons chargeable with the same within the said parish or place 
 aforesaid, and have set our hands and seals to the duplicate of the 
 said assessments, which said duplicate is herewith delivered unto 
 you. 
 
 Now we, the undersigned commissioners, do hereby require you, 
 the above-named collectors, or either of you, to make demand of 
 all and every the sum and sums of money contained in the said 
 duplicate, of the parties themselves, as the same shall become due, 
 if they can bo found, or else at the places of their last abode, or 
 upon the premises charged with the assessment ; and if any person 
 shall refuse or neglect to pay the sum or sums of money charged 
 upon him, her, or them, upon demand, duly made by you, or either 
 of you, then we hereby enjoin and require you, or either of you, 
 for non-payment thereof, to distrain for the same, according to the 
 directions of the said Acts, by virtue of this our warrant, without 
 further authority. 
 
 Given under our hands and seals, the day of in the 
 
 year of our Lord 189 . 
 
 \ 
 
 Commissioners of 
 Land Tax.
 
 FOKMS. 77 
 
 No, 8. Form of Instructions to Collectors Specially 
 Applicable to the Land Tax. 
 
 1. You being appointed collectors of the rates and assessments 
 contained in the duplicate of the assessments for the year, are 
 hereby required, within ten days after the said commissioners shall 
 give you notice of the times and places to be appointed by them to 
 hear and determine the appeals of persons who shall think them- 
 selves aggrieved by being over-rated by the assessors appointed by 
 the said commissioners, to cause public notice to be given of the 
 time and place so'appointed for hearing and determining of appeals 
 as aforesaid, by affixing such notice in writing upon or near the 
 door of your parish church or chapel of ease, on the Lord's day, 
 that all persons who shall think themselves over-rated, may know 
 when and where to make their appeal. And you are to inform 
 every person intending to appeal against the said assessment, that 
 he is required to give notice, in writing, to one or more of the 
 assessors of the parish, tithing, ward or place wherein he is rated, 
 of such his intention to appeal, that such assessors may, if they 
 think proper, there and then attend to justify the said assessment. 
 And you are also required upon application of any person, who 
 shall think himself over-rated to the said rates or assessments, to 
 permit such person, or his steward, or bailiff, or other proper repre- 
 sentative, to inspect the duplicate of such rate or assessment at 
 all seasonable hours of the day, without any fee or reward for 
 the same. 
 
 2. You are further required to levy and collect of the several 
 and respective persons mentioned in the said duplicate, the several 
 and respective sums of money on them respectively rated and 
 assessed ; except in cases in which certificates of remission under 
 the Finance Act of 1898 are delivered to you, and you are also 
 required to demand all and every sum and sums of money taxed 
 and assessed, of the persons themselves, as the same shall become 
 due, if they can be found, or else at tho place of their last abode, 
 or upon the premises charged with the assessment. 
 
 2a. "Where the owner in possession of the rents or profits of any 
 land or other property, on which Land Tax is assessed, produces to 
 you a certificate from the surveyor of taxes that such owner has 
 been allowed, in that year, total exemption from income tax by 
 reason of his income not exceeding 160/., you will not collect the 
 Land Tax so assessed ; or if the owner produces a certificate from 
 the surveyor of taxes that such owner has been allowed, in that 
 year, an abatement of income tax by reason of his income not
 
 78 APPENDIX. 
 
 exceeding 400/., you will only collect one-half of the Land Tax so 
 assessed. You will include the sums so remitted in a schedule of 
 deficiencies, annexing thereto the certificate of the surveyor. 
 
 3. If any person shall refuse* or neglect to pay, upon your 
 demand, any sum of money whereat ho or she shall be rated and 
 assessed, you are authorized and required, for non-payment thereof 
 (but not until after 1st January], to levy the sum assessed by distress 
 and sale of the goods and chattels of such persons so refusing or 
 neglecting to pay ; or to distrain upon the messuages, lauds, 
 tenements and premises so charged with any such sum or sums of 
 money ; and the goods and chattels then and there found, and the 
 distress so taken to keep for the space of five days, at the cost and 
 charges of the owners thereof ; and if the said owners do not pay 
 the same, within the five days, the said distress is hereby directed 
 to be appraised by two or more inhabitants where the same is taken, 
 or other sufficient persons, and by you to be sold for payment of 
 the said money, and the overplus coming by such sale (if any be 
 over and above the tax and charges of taking and keeping the said 
 distress) you are immediately to return to the owner thereof. 
 
 4. To enable you to levy the money assessed by such distress and 
 sale, you may, after obtaining a special warrant for that purpose 
 from two of the commissioners, lawfully break open in the daytime 
 any house or premises, calling to your assistance the constable, or 
 other peace officer, within the said parish, tithing, ward or place 
 where any refusal, or neglect, shall be made ; and they and every 
 of them are to be aiding and assisting you, as they will answer the 
 contrary at their peril. And if any person or persons shall neglect 
 or refuse to pay his, her, or their assessment, by the space of ten 
 days after demand as aforesaid, or convey away any of his, her, or 
 their goods, or other personal estate, whereby the sums of money so 
 assessed cannot be levied as aforesaid, you are to give notice thereof 
 to two or more of the commissioners for executing the said Acts 
 acting for the said hundred or division, to the end that their 
 warrant may be obtained for taking and carrying such person 
 (except a peer or peeress of Great Britain) to the common gaol, 
 there to be kept, without bail or mainprize, until payment shall be 
 made of the money assessed, and the charges for bringing in the 
 same be paid, and no longer. 
 
 5. In case any lands or houses in your collection shall be unoccu- 
 pied, and no distress can be found on the same, by reason whereof 
 the said parish or place is forced to pay and make good the tax 
 assessed upon such land lying unoccupied, it shall and may be 
 lawful at any time after for you, with the constable or other peace 
 
 * NOTE. Should any person refuse to pay your demand, on the ground that 
 the lands charged have been exonerated from assessment under the provisions 
 of the Land Tux Redemption Acts, you will immediately report the cace to the 
 commissioners for your district and obtain their directions for your guidance.
 
 FORMS. 79 
 
 officer, to enter and distrain upon the said lands or houses, where 
 there shall be any distress thereupon to be found, and the distress 
 (if not redeemed within five days by payment of the tax and charges 
 of the distress) to sell, rendering the overplus to the owner thereof ; 
 and you are hereby enjoined to distribute the money raised by the 
 said distress and sale, proportionably to the persons who contributed 
 to the tax of the said unoccupied lands and houses. 
 
 6. Where any woodlands are assessed, and no distress can be 
 had, you are to give notice thereof to two or more of the said com- 
 missioners, to the end that they may authorize and empower you, 
 with the constable or other peace officer, at seasonable times in the 
 year, to cut and sell, to any person or persons, so much of the wood 
 growing in the woodlands so assessed (timber trees excepted) as 
 will pay the assessment or assessments so behind and unpaid, and 
 the charges incident thereunto, rendering the overplus (if any be) 
 to the owner thereof. 
 
 7. Where any tax or assessment is charged or laid upon any 
 tithes, tolls, profits of markets, fairs, or fisheries, or other annual 
 profits not distrainable (in case the same shall not be paid within 
 six days after the same shall be demanded), you are to give notice 
 thereof to two or more of the commissioners, to the intent they may 
 authorize and empower you, with the constable or other officer 
 thereto to be appointed, to seize, take and sell, so much of the said 
 tithes, wheresoever they can be found, tolls, and other profits so 
 charged, as shall be sufficient for the levying of the said tax or 
 assessment, and all charges occasioned by such non-payment 
 thereof, rendering the overplus (if any be) to the owner. 
 
 8. The several and respective tenants of all houses, lands, tene- 
 ments, and hereditaments, taxed or rated in the said assessment, 
 are to pay the sum or sums of money so rated upon the same, and 
 to deduct out of the rent so much thereof as, in respect of the rent, 
 the landlord ought to pay and bear. But the tax or assessment 
 which is made or imposed in respect of any house or tenement 
 which any ambassador, resident agent, or other public minister of 
 any foreign prince or State, doth inhabit or occupy, is to be paid by 
 the landlord or owner of the said house or tenement respectively. 
 
 9. If any collector wilfully neglects or refuses to perform his 
 duty, or is guilty of any fraud or abuse in executing the same, he is 
 liable to a penalty not exceeding 40^., to be inflicted on him by the 
 commissioners. 
 
 10. To the end that the due application of any moneys which 
 shall or may be collected by the collectors for any parish or place, 
 over and above the quota or proportion by law payable, may be 
 duly secured under the provisions made for the same, all and every 
 the powers and provisions contained in the said Acts for raising the 
 Land Tax, shall be put in execution, for the levying, securing, and 
 the recovery of the excess or surplus money to be collected by the 
 several collectors or other persons receiving the same in manner
 
 80 APPENDIX. 
 
 aforesaid, and in aid of such parish or place, to all intents as if the 
 assessments including such excess of moneys contained no more than 
 the quota or proportion of land tax payable by such parish or 
 place; and all collectors or other persons wilfully detaining or 
 withholding any part or portion of the moneys so collected, or mis- 
 applying the same, or disobeying, or disregarding the warrants 
 directed for payment of such excess of moneys, shall be subject to 
 the like process, and to the same penalties and forfeitures as are 
 provided by the said Acts, or are otherwise authorized in cases of 
 misapplication or default in accounting for and paying over or 
 withholding the Land Tax. 
 
 12. By the Act 53 Geo. III. c. 123, the inspectors and surveyors 
 of taxes have power and authority, under the direction of the Com- 
 missioners of Inland Revenue, to inspect the several Land Tax 
 assessments in the custody or possession of any person whatever, 
 and to make copies of, or extracts from, such assessments ; and the 
 collectors of Land Tax are required on demand to produce the same 
 to such inspectors and surveyors respectively, and to permit them 
 to make copies of or extracts from the same, as they shall think fit ; 
 and if any person shall obstruct any inspector or surveyor, or shall 
 withhold any assessment or paper relating to any assessment of 
 Land Tax, he shall forfeit and pay the sum of 100/.
 
 FORMS. 81 
 
 No, 9. Copy of Instructions as to Redemption. 
 REDEMPTION OF THE LAND TAX. 
 
 Any person having an estate or interest in lands and tenements (except 
 tenants at rack rent, or holding under the Crown) may contract for the redemp- 
 tion of the Land Tax. charged thereon. 
 
 Where any person redeems Land Tax by payment of a capital sum, the Com- 
 missioners of Inland Revenue will, on his application at the date of the redemption, 
 grant to him a certificate charging the property with the amount of that sum, 
 and with interest equal to the amount of the Land Tax redeemed, and he will 
 be entitled to the charge as if it were a mortgage secured to him by a mortgage 
 deed ; and such charge, when the certificate is registered in pursuance of the 
 Land Charges Registration and Searches Act, 1888, will have priority over all 
 other charges and incumbrances, and any money authorised to be invested in 
 real security may be invested on the security of any such charge. 
 
 Any person entitled to contract for the redemption of the Land 
 Tax charged upon his property, and being desirous so to do, must 
 (either personally or by his authorised agent) attend before the 
 clerk to the Land Tax Commissioners for the division" In Irhich the 
 
 Property is situate, and In his "presence sign one of the forms of 
 eclaration hereinfter mentioned, producing at the same time either 
 a full description of the property proposed to be exonerated, giving 
 its area and boundaries, and any other details which will assist in 
 its future identification, or the tithe or ordnance numbers relating 
 to it, or else a plan showing the extent and position of the property. 
 If a plan be used as is preferable, though not obligatory it must 
 be in duplicate, one copy to accompany the certificate of the con- 
 tract, and the other to be attached to the registry thereof at the 
 Land Tax Redemption Office. 
 
 The clerk will thereupon attest the signature to the declaration, 
 and, on a special form, certify the amount of the Land Tax charged 
 upon the property proposed to be exonerated. 
 
 Both documents with plans (if any) will be forwarded by the 
 clerk to the registrar of Land Tax, who will prepare a certificate of 
 
 C. G
 
 82 APIENDIX. 
 
 the contract to be signed by the Commissioners of Inland Revenue, 
 provided the documents- are made out in accordance with the 
 requirements of his office. 
 
 The contract so entered into will, under the provisions of the 
 Land Tax Redemption Acts, be binding upon the contractor. 
 
 In due course the registrar of Land Tax will notify to the con- 
 tractor, or his agent, the amount of the consideration, which must 
 be paid or remitted to the Accountant-General of Inland Revenue, 
 at Somerset House, London, W.C. No payment thereof can be 
 legally made except in pursuance of such notice, and to the officer 
 named therein, no other person having any authority to receive the 
 money. 
 
 Upon the money being paid, the contract will be registered, after 
 which it will be forwarded to the contractor, or his agent, further 
 endorsed with a certificate of registration, and of the period from 
 which the property will be exonerated from Land Tax. 
 
 No person is authorised to charge the public with any fee for 
 certificates of assessments, or other proceedings, in the redemption 
 of Land Tax. 
 
 N.B. The Acts of Parliament do not authorise the declaration 
 in any case to be attested by an assistant clerk, but in the absence 
 of the clerk it may be attested by one of the commissioners of the 
 district, and the certificate of charge signed by two of such com- 
 missioners. 
 
 ( The forms of declaration and certificate are supplied to the clerics 
 to commissioners.) 
 
 A. PAYMENT IN ONE SUM. 
 
 Where the consideration is intended to be paid in one sum, it 
 must be thirty times the amount of the Land Tax assessed on the 
 property proposed to be exonerated. 
 
 Form of Declaration. 
 
 I (or we) do declare, that I (or we) am (or are) desirous of 
 redeeming the Land Tax contained in the annexed certificate, in 
 the mode and on the terms above described. 
 
 "Witness my hand (or our hands) this day of 189. 
 
 Signed in the presence of clerk to the \ 
 
 Commissioners of Land Tax for the > 
 division of in the county of )
 
 FORMS. 83 
 
 B. No. 1. PAYMENT BY ANNUAL INSTALMENTS IN FOUR YEAES. 
 
 Where the consideration is intended to be paid by four annual 
 instalments, it must be thirty times the amount of the Land Tax 
 assessed on the property proposed to be exonerated, and must be 
 paid by annual instalments of not less than 51. each. 
 
 Interest at the rate of three per cent, per annum on so much of 
 the consideration as remains unpaid must be paid with each instal- 
 ment of the consideration. 
 
 form of Declaration. 
 
 I (or we) do declare, that I (or we) am (or are) desirous of 
 redeeming the Land Tax contained in the annexed certificate in 
 the mode and on the terms last above described. 
 
 Witness my hand (or our hands) this day of 189 . 
 
 Signed in the presence of clerk to the 
 
 Commissioners of Land Tax for the 
 division of in the county of 
 
 B. No. 2. PAYMENT BY ANNUAL INSTALMENTS EXCEEDING 
 FOUR YEARS. 
 
 Where the consideration is intended to be paid by annual instal- 
 ments exceeding four years, it must be thirty times the amount of 
 the Land Tax assessed on the property proposed to be exonerated, 
 and must be paid within a period not exceeding sixteen years, the 
 period to be regulated by the amount of the consideration. The 
 money to be paid in any year must not be less than 601. : For 
 instance, if the whole consideration amounts to 960/., the period 
 may be sixteen years ; if it amounts to 9001. , fifteen years, and so 
 downwards ; but any period within the limit above mentioned may 
 be chosen by the contractor. 
 
 Interest at the rate of three per cent, per annum on so much of 
 the consideration as remains unpaid must be paid with each instal- 
 ment of the consideration. 
 
 Form of Declaration. 
 
 I (or we) do declare, that I (or we) am (or are) desirous of 
 redeeming the Land Tax contained in the annexed certificate in the 
 mode and on the terms above described in years. 
 
 Witness my hand (or our hands) this day of 189 . 
 
 Signed in the presence of clerk to the 
 
 Commissioners of Land Tax for the 
 Division of in the county of
 
 84 APPENDIX. 
 
 GRANT OF CERTIFICATE OF CHARGE. 
 
 If the contractor desires to be granted a certificate under 
 sect. 33 (a) of the Finance Act, 1 896, charging the property with 
 the amount of the consideration for the redemption, and with 
 interest equal to the amount of the Land Tax redeemed, he must 
 also, at the time of signing the form of declaration, sign the following 
 form. 
 
 Form of Application. 
 To the Commissioners of Inland Revenue. 
 
 I (or we) hereby apply for a certificate under sect. 33 (a) of the 
 Finance Act, 1 896, charging the property described in the annexed 
 certificate with the amount paid as the consideration for the re- 
 demption of the Land Tax assessed on the said property, and with 
 interest equal to the amount of the said land tax. 
 
 "Witness my hand (or our hands) this day of 189. 
 
 Signed in the presence of clerk to the \ 
 
 Commissioners of Land Tax for the \ 
 
 rlivisinn of . in t.hft prr 
 
 \jwafaumuausm ui xjtuiu .LUX. lur me ; 
 division of , in the county of ) 
 
 NOTE. Upon the certificate of charge being registered in pursuance of the 
 Land Charges Registration and Searches Act, 1888, the charge will have 
 priority over all other charges and incumbrances, and any money authorized to 
 be invested in real security may be invested on the security of any such charge.
 
 FORMS. 85 
 
 No. 10. Copy of Instructions for the Guidance of Clerks 
 to Commissioners of Land Tax as to Redemption 
 of Land Tax. 
 
 EEDEMPTION OF LAND TAX. 
 
 Any person having an estate or interest in any lands or tenements 
 (except tenants at rack rent or holding under the Crown), may 
 contract for the redemption of the Land Tax charged thereon. 
 
 DECLARATIONS OF DESIEE TO REDEEM LAND TAX. 
 
 1. A form of declaration of the party's desire to redeem the Land 
 Tax upon his property must be signed as follows, viz. : 
 
 A. When the consideration is to be paid in one sum. 
 
 B. No. 1. When the consideration is to be paid by four equal 
 
 annual instalments, each of which must not be less than 51. 
 B. No. 2. When the consideration is to be paid by annual 
 
 instalments of not less than 60/. in any period, exceeding 
 
 four years and not exceeding sixteen years, to be chosen by 
 
 the contractor. 
 
 2. If the declaration is signed by an agent, that fact must be 
 stated after his signature, together with his address. His authority 
 for acting should be in writing, and signed by the contractor, and 
 should be delivered to the clerk to the Land Tax Commissioners, 
 and by him annexed to the form of declaration. 
 
 3. If a clerk to the Land Tax Commissioners is desirous of re- 
 deeming Land Tax in the division for which he is clerk, his signa- 
 ture to the declaration must be attested by a Land Tax Commissioner 
 for the division. 
 
 CERTIFICATE OF LAND TAX TO BE REDEEMED. 
 
 1. The certificate must set out the contractor's Christian name 
 and surname in full, and also his style and title and place of 
 residence. 
 
 2. The property must be described in such a manner that its 
 identification shall be insured at any future time, and with that
 
 86 APPENDIX. 
 
 view the contractor must either state the extent of the land and the 
 boundaries thereof, and any other details which will assist in its 
 future identification, or the numbers on the tithe commutation map 
 of the parish, or on the ordnance map, or else furnish a plan of the 
 property showing the extent and position thereof. 
 
 If a plan be furnished as is preferable, although not obligatory 
 it must be in duplicate, in order that one copy may accompany 
 the certificate of contract and the other be attached to the registry. 
 
 Both copies of the plan must be marked as exhibits to the certi- 
 ficate, and be attached thereto. 
 
 3. If the contractor is not named in the assessment as proprietor, 
 his interest in the property must be stated. 
 
 4. If the assessment for the current year has been made and 
 signed by the Land Tax Commissioners, the clerk must certify the 
 amount of the Land Tax assessed therein upon the property pro- 
 posed to be exonerated. 
 
 If, however, the assessment for the current year has not been made 
 and signed by the Land Tax Commissioners, the clerk must certify 
 the amount assessed upon the property by the assessment for the 
 preceding year. 
 
 5. In any case in which the assessment made for any parish 
 would, but for sub-sect. 2 of sect. 32 of the Finance Act, 1896, have 
 been at a rate less than Id. in the , the amount that would have 
 been charged upon the property, but for that sub-section, must be 
 certified. 
 
 6. "Where a person wishes to redeem the Land Tax on a portion 
 only of any property which is charged by the assessment in one 
 sum, the Land Tax Commissioners should, pursuant to sect. 35 of 
 the Act 42 Geo. HI. c. 116, apportion the amount assessed by the 
 assessment last made and signed, and certify the proportion of the 
 Land Tax assessed upon the whole property that ought to be 
 borne and paid in respect of the portion thereof proposed to be 
 exonerated. 
 
 7. Where a person wishes to redeem the Land Tax that ought to 
 be borne and paid in respect of any property not assessed in the 
 assessment last made and signed, the Land Tax Commissioners 
 should, pursuant to sect. 35 of the Act 42 Geo. III. c. 116, settle 
 and adjust the proportion of Land Tax that ought to be borne and 
 paid in respect of such property, and certify the same accordingly. 
 
 8. If *a clerk to the Land Tax Commissioners desires to redeem 
 Land Tax in a division for which he is clerk, the certificate must in 
 all tases be given by two of the Land Tax Commissioners.
 
 FORMS. 87 
 
 CERTIFICATES OF CHARGES UNDER SECTION 33 (A) OF 
 FINANCE ACT, 1896. 
 
 Where any person redeems Land Tax by payment of a capital 
 sum, the Commissioners of the Inland Revenue will, on his applica- 
 tion at the date of the redemption, grant to him a certificate charging 
 the property with the amount of that sum and with interest equal 
 to the amount of the Land Tax redeemed, and he will be entitled to 
 the charge as if it were a mortgage secured to him by a mortgage 
 deed ; and such charge, when the certificate is registered in pur- 
 suance of the Land Charges Registration and Searches Act, 1888, 
 will have priority over all other charges and incumbrances and any 
 money authorised to be invested in real security may be invested on 
 the security of any such charge. 
 
 Any person desirous of obtaining a certificate charging the property 
 with the amount of the consideration paid for the redemption, and 
 with interest equal to the amount of the Land Tax redeemed, must 
 sign a form of application to the Commissioners of Inland Revenue 
 accordingly. Such form must be signed in the clerk's presence at 
 the time of signing the form of declaration of desire to redeem the 
 Land Tax.
 
 88 
 
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 rietors.
 
 INDEX. 
 
 ABATEMENT, 
 
 of the tax in certain cases, 56, 57. 
 on appeal, 44. 
 
 ADVANCES by collector, 58. 
 
 ALLOWANCE, 58. 
 
 of assessment, 41, 44. 
 
 ANNUAL VALUE, 29, 33, 34. 
 
 APPEALS, Chapter IV., 4352. 
 
 commissioner's decision final, 44. 
 counsel may attend, 47. 
 date for hearing, 45, 46. 
 notice of, 18, 19, 43, 73. 
 on ground of exemption, 47. 
 
 of substantial omission, 48. 
 
 of unequal rate, 47. 
 
 when the rate exceeds Is. in , 49. 
 solicitors may attend, 47. 
 when heard, 43. 
 where heard, 43. 
 
 APPELLANT, 
 
 duplicate to be produced by collector to, 43. 
 to give notice to assessor, 18, 43. 
 
 APPOINTMENT of 
 
 assessors, 15, 17. 
 clerk, 15, 16. 
 collector, 19. 
 officers, 1623. 
 
 APPORTIONMENT, 
 certificate of, 62. 
 form of certificate of, for redemption, 90. 
 
 ARREARS, 58.
 
 92 INDEX. 
 
 ASSESSMENT, Chapter III., 24 42. 
 
 defect in, 42. 
 
 form of, 70, 71. 
 
 good when signed, 39. 
 
 must include redeemed properties, 39. 
 
 notice of, 36, 47, 72. 
 
 on parish in excess of quota, 39. 
 
 on tithes, 32. 
 
 preparation of, 37. 
 
 property of commissioners, 42. 
 
 to be kept by clerk, 17, 42. 
 
 to be signed and sealed by two commissioners, 41. 
 
 when to be made, 24. 
 ASSESSORS, 
 
 appointment of, 15, 17. 
 
 fine on refusing to act, 17, 18. 
 
 liability, 19. 
 
 may inspect rate books, 37. 
 
 must sign assessment, 41. 
 
 remuneration, 18. 
 
 two, to be appointed, 18. 
 BALANCE charged on land, 7. 
 BANKING ARRANGEMENTS, 21. 
 
 BASIS OF ASSESSMENT, what and when compulsory, 33. 
 BASIS OF VALUE, 29, 30, 31, 33. 
 BOROUGH, 
 
 oath for commissioner of, 14, 15, 65. 
 
 qualification of commissioners for, 14. 
 BUILDING ESTATES, 61. 
 CANUTE, Land Tax in time of, 2. 
 CASES, vii. 
 
 CERTIFICATE of 
 
 apportionment, 62. 
 
 apportionment for redemption purposes, form of, 90. 
 
 assessment for redemption purposes, form of, 88, 89. 
 CHARGE, 
 
 amount given in, 17. 
 
 on parish, 10. 
 
 on "Westminster, 7, 8, 9. 
 
 CHARGING ORDER on redemption, 60, 61, 62, 84. 
 CHURCH-DOOR, notices as to appeals, 43. 
 CHURCH LIVINGS, some exempt, 29.
 
 INDEX. 93 
 
 CITY COMMISSIONERS, 14. 
 oath of, 14, 15, 65. 
 
 CLERK TO COMMISSIONERS, 
 appointment of, 16. 
 
 certificate for redemption purposes, 61. 
 duties of, 16. 
 
 fees on redemptions, 17, 64. 
 form of instructions as to redemption for, 85 87. 
 remuneration of, 17. 
 to keep assessments, 17, 42. 
 to prepare duplicate, 20, 53. 
 
 COLLECTION, Chapter V., 5359. 
 by Inland Eevenue Board, 20. 
 
 COLLECTOR, 
 
 account of, 58. 
 advances of the tax by, 58. 
 appointment of, 15, 19. 
 costs of action against, 22. 
 demand of tax by, 53. 
 distress by, 54. 
 
 duplicate of his assessment, 19. 
 duplicate of assessment, form for, 74, 75. 
 indemnity of, 22. 
 instructions for, form of, 77 80. 
 remuneration of, 22. 
 schedule of, 22, 58. 
 security of, 20, 53. 
 to give notice as to appeals, 43. 
 to produce duplicate to appellant, 19, 43. 
 to return counterfoils, 16, 22. 
 warrant, 53. 
 form of, 76. 
 
 COLLEGES, as to exemption of, 27, 28. 
 
 COMMISSIONERS OF LAND TAX, 13. 
 clerk of, 15. 
 
 costs of action against, 23. 
 decision of, final, 44. 
 duties of, on hearing appeals, 44, 51, 52. 
 form of oath for, for borough, 65. 
 form, of oath for, for county, 65. 
 liabib'ty, 16, 41.
 
 94 INDEX. 
 
 COMMISSIONERS OF LAND TAX continurd. 
 meetings of, 15, 16. 
 oath of, 14, 15. 
 
 for borough, 14, 15. 
 for city, 14, 15. 
 for county, 14, 15. 
 for London, 14, 15. 
 for Westminster, 14, 15. 
 penalty of, 15. 
 
 power of, over landlord and tenant differences, 56. 
 powers, 45. 
 powers of, as to distress, 44, 45. 
 
 on irregular distress, 44, 45, 55. 
 qualification of, 14, 15. 
 for borough, 14. 
 for city, 14. 
 for county, 14. 
 for London, 14. 
 for Westminster, 14. 
 
 COMMONWEALTH, Land Tax in time of the, 1. 
 COMPULSORY basis of assessment in certain cases, 31, 33. 
 COPYHOLD lands may qualify, 15. 
 
 COSTS OF ACTION, 
 
 against collector, 22, 23. 
 against commissioner, 23. 
 
 COUNTY COMMISSIONERS, 
 form of oath for, 65. 
 qualification of, 14. 
 
 COUNSEL may be employed on appeal, 47. 
 COUNTERFOILS to be returned by collector, 16, 22. 
 COVENT GARDEN LAND TAX, 9, 11. 
 
 DANEOELD, 1, 2. 
 
 DATE for hearing appeals, 45. 
 
 DEDUCTION, 
 
 for drainage, 32. 
 
 for sea-walls, 32. 
 
 of tax from landlord, 54, 55. 
 
 when assessing tithes, 32. 
 
 DEFECTS in assessment, 42.
 
 INDEX. 95 
 
 DEFICIENCY on quota, 57, 58. 
 
 when discharged, 12, 31, 35, 49. 
 DEFINITION of Land Tax, 6. 
 DEMAND by collector of tax, 53. 
 DESCRIPTION of property, 25. 
 
 DISTRESS, 
 
 by collector, 54. 
 
 powers of commissioners, 44, 45. 
 
 DIVISION of tax, 10. 
 DRAINAGE deductions, 32. 
 
 DUPLICATE, 
 
 form of collector's, 74, 75. 
 prepared by clerk, 20, 53. 
 to be returned by collector, 16, 22. 
 
 EQUALITY and indifference, 29. 
 EVIDENCE on appeal, 48, 50. 
 EXCESS on quota, 39, 59. 
 
 EXEMPTION, 27 29. 
 
 appeal on ground of, 47. 
 
 church livings (some), 29. 
 
 colleges, 27, 28. 
 
 extraordinary tithe, 29. 
 
 from tax for owner in possession ia. certain cases, 56. 
 
 hospitals, 28. 
 
 poor person's land, 29. 
 
 EXEMPTIONS, 2729. 
 
 Ex OFFICIO COMMISSIONERS, 13. 
 
 EXPENSES of collecting rents not allowed in estimating value, 34. 
 
 EXTRAORDINARY tithe exemptions in certain cases, 29. 
 
 FAIRS, tax on, 55. 
 
 FEE FARM KENT, deductions of tax from, 56. 
 
 FEES to clerk on redemptions, 64. 
 
 FIFTEENTHS, 2. 
 
 FINANCE ACT, 1896... 12, 31, 35, 36, 49, 59. 61, 63. 
 1898... 53, 57. 
 
 FINE on assessors refusing to act, 17, 18.
 
 96 INDEX. 
 
 FORM of, 
 
 assessment, 70, 71. 
 
 certificate of apportionment, 90. 
 
 assessment for redemption purposes, 88, 89. 
 clerk's instructions as to redemptions, 85 87. 
 collector's duplicate, 74, 75. 
 
 warrant, 76. 
 
 instructions for assessors, 66 69. 
 to collector, 77 80. 
 as to redemptions, 81 84. 
 notice of appeal, 73. 
 
 assessment, 72. 
 
 oath for borough commissioners, 65. 
 county commissioners, 65. 
 
 FREEHOLD LAND may qualify, 15. 
 GROSS ANNUAL VALUE, 31, 32. 
 HIDE, 1. 
 
 HOSPITALS, exemption of, 28. 
 IDENTIFICATION of redeemed property, 51. 
 IMPRISONMENT in default of distress, 55. 
 INDEMNITY to collectors, 22. 
 INEQUALITY of tax, 10. 
 
 INLAND EEVENUE BOARD, 
 as collectors, 20. 
 Report for 1897... 11, 30, 36. 
 1898... 36, 60. 
 
 INSPECTOR may examine assessments, 1722. 
 INSTALMENTS of redemption, 63. 
 
 INSTRUCTIONS OF INLAND EEVENUE BOARD, 31. 
 as to assessors, 6669. 
 as to redemptions, 81 84. 
 for assessors, 17, 6669. 
 for collector, form of, 77 80. 
 
 JUSTICES OF THE PEACE, 13. 
 LANDLORD AND TENANT differences. 5f>.
 
 INDEX. 97 
 
 LAND TAX, Chapter I., 112, 
 as at present, 6. 
 commissioners, 13. 
 definition of, 6. 
 history of, 1 12. 
 in time of Canute, 2. 
 in time of Commonwealth, 1. 
 in time of William and Mary, 2, 3. 
 officers, 1623. 
 rate of, 35, 38. 
 surplus, 39, 59. 
 
 LEASEHOLD LANDS may qualify, 15. 
 
 LIABILITY, 
 
 of assessors, 19. 
 
 of commissioners, 16, 41. 
 
 of parish, 20, 21, 38. 
 
 LONDON COMMISSIONERS, qualification of, 14. 
 
 MAXIMUM BATE, 31, 35, 38. 
 
 at present, 12. 
 formerly, 12, 38. 
 
 MAYORS are commissioners, 13. 
 MEETINGS of commissioners, 15, 16. 
 MINIMUM BATE, 31, 36, 38. 
 MINUTES to be kept, 16. 
 
 NAMES, 
 Act, 13. 
 in assessment, 25. 
 
 NOTICE 
 
 form of, on appeal by appellant, 73. 
 form of notice of assessment, 72. 
 
 OATHS, 
 
 of Commissioners, 14, 15. 
 
 of borough, 14, 15. 
 
 form of, 65. 
 of city, 14, 15. 
 of county, 14, 15. 
 
 form of, 65. 
 
 OCCUPIER to be charged, 54. 
 
 C. H
 
 98 INDEX. 
 
 OFFICERS 
 
 of the Land Tax, 1623. 
 
 appointment of, 16. 
 
 OWNER in possession exempt in certain cases, 56. 
 PAPERS, redemption, 61. 
 
 PARISH, 
 
 liability of, 20, 21, 38. 
 quota, 8, 10, 38. 
 
 PENALTY ON COMMISSIONERS, 15. 
 
 PERPETUAL, Land Tax made, 7. 
 
 PERSONAL ESTATES charged, 7. 
 
 PERSONS to be charged, 53. 
 
 PLANS, on redemption, 61. 
 
 POOR PERSONS, land exempt in certain cases, 29. 
 
 POOR KATE ASSESSMENT, 30. 
 
 POUND RATE, 29. 
 
 PRACTICE as to redemption, 60. 
 
 PRODUCTION of duplicate, 19. 
 
 PROPERTIES, 
 
 omitted from assessment, redemption of, 63. 
 
 to be assessed, 25, 26. 
 QUALIFICATION OF COMMISSIONERS, 14, 15. 
 
 of borough, 14. 
 
 of city, 14. 
 
 of county, 14. 
 
 of London, 14. 
 
 of Westminster, 14. 
 
 QUESTIONS, as to distress, 55. 
 QUORUM, 15. 
 QUOTA, 8, 10, 38. 
 
 deficiency on, 57, 58. 
 
 excess on, 39, 59. 
 
 of parish, 8. 
 
 BALL WAYS, underground, 27. 
 BATE, 
 
 at which Land Tax levied, 48, 1012, 35, 38. 
 
 maximum, 31, 35, 38. 
 
 minimum. 31, 36, 38.
 
 INDEX. 99 
 
 BATE-BOOKS, inspection of, 37. 
 
 EE-ASSESSMENT, 51, 56, 57. 
 on Appeal, 44. 
 
 EEDEEMED, 
 
 property, identification of, 5t. 
 
 must be included in assessment, 39. 
 remedy when assessed, 40, 51. 
 
 BEDEMPTION, Chapter VI., 60 64. 
 
 charging order in case of, 60, 61, 62, 84. 
 
 fees to clerk on, 64. 
 
 form of instructions as to, 81 84. 
 
 of property omitted from assessment, 63. 
 
 papers, 61. 
 
 payment of money for, 63. 
 
 price of, 63. 
 
 present practice as to, 60. 
 
 progress of, 60. 
 
 proof of, 50. 
 
 EEMISSION of tax, 53, 56, 57. 
 EEMISSIONS, 58. 
 
 EEMUNERATION, 
 of assessors, 18. 
 clerk, 17. 
 collectors, 22. 
 
 EEPORT OF INLAND EEVENUE BOARD, 
 for 1897. ..11, 30, 36. 
 1898... 36, 60. 
 
 SALARY 
 
 of clerk, 17. 
 collector, 22. 
 
 SCHEDULE A., 
 
 assessment, 31, 49, 50. 
 
 SEA -wall, deductions for, 32. 
 
 SECURITY, 
 
 by collector, 20, 53. 
 to the commissioner, 20, 21. 
 Crown, 20.
 
 100 INDEX. 
 
 SOLICITORS may be employed on appeal, 47. 
 STATUTES, viii. 
 SUBSIDY, 1. 
 
 SURPLUS 
 
 Land Tax, 39, 59. 
 on quota, 44, 57. 
 
 SURVEYOR 
 
 of taxes may inspect assessment, 17, 22. 
 
 SWANSEA, 11. 
 
 TENANT 
 
 entitled to deduct tax cannot recover afterwards in default of 
 
 so doing, 54. 
 to bo charged primarily, 54. 
 
 TENTHS, 2. 
 
 TITHES, assessment on, 32. 
 
 T. M. A., viii. 
 
 TOLLS, assessment on, 26, 27. 
 
 UNEQUAL RATE, appeal on the ground of, 47. 
 
 VALUATION, 29. 
 of 1692... 3. 
 
 VACANT property, 56. 
 
 WARRANT, 
 
 for collector, 53. 
 form of, 76. 
 
 WESTMINSTER, 
 
 charge on, 7 9. 
 
 commissioner, qualification of, 14. 
 
 WOODLAND'S, tax on, 55. 
 
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