Concerning the Commissioners of the Land Tax for the City and Liberties of Westminster, and Offices Executed in Westminster-Hall
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1745 |
| Date | 01 January 1745 |
| Court | Exchequer |
English Reports Citation: 145 E.R. 717
IN THE COURT OF EXCHEQUER
Explained, In re Holburn Land Tax Assessment, 1850, 5 Ex. 551.
[74] hcoakv term, 20 uko 2, 1746. CoNCEHNiNC the commas toners of the land-tax for trio city and libektces of westminster, and OmcES executed in we.stnhnsteu-hall, in the Year 1745.-The commissioners ought to charge the land-tax upon the several divisions within the city of Westminster, in proportion to the sums assessed upon them respectively by the Land-Tax Act, : W. & M. [Explained, Lure Ifollmrn Land Tiu' Axses.tine,nt, 1850, 5 Ex. 551.] By the Land Tax Act, IN (xeo. 2, 1745, the sum of G:i,092l. Is. 5d. was to be raised and levied for the city of Westminster and liberties thereof, and offices executed in Westminster-Hall. 718 IN RE WESTMINSTER LAND-TAX COMMISSIONERS PARKER, 75. The commissioners, at ;i general meeting, made an order to discharge the inhabitants of St. Margaret, St. John the Evangelist Westminster, St. Clement Danes and St. Mary la Strand, St. Paul Covent Garden and St. Anne, of ( 4(i01. I7a. 9d. and laid it upon the inhabitants of St. Martin in the Fields, and St. George Hanover Square, and St. James Westminster, in the proportions therein mentioned; but the suit-divided commissioners for the last mentioned parishes only raising the usual sums, there was a deficiency of the said 64601. 17s. 9d. [75] Upon the motion of Mr. Solicitor General, and reading several clauses in the Land-Tax Act, 18 Geo '2, and the duplicates made pursuant to the statute of 4 W. & M. and upon the affidavits of Sir .lohn Bosworth and others, verifying these facts, the court, on the '27th January last, made an order that the commissioners should shew cause why they had not assessed, charged arid raised, or caused to be, charged, assessed and raised, upon the said city of Westminster, and liberties thereof, and offices executed in Westminster-frail, the sum of 6:5,0921. is. f)d. according to the directions of the said act ; and also \vhy they had not delivered duplicates to the receiver-general, and transmitted the like duplicates into the King's remembrancer's office, according to the directions of the said act; and the court would then make such order therein as should be just. Upon shewing cause against this order it was insisted by Sir Thomas Bootle, Mr. Starkie, and others, that by the Land-Tax Act of the 18th of His present Majesty, fa. .'(1, 31, it is provided, that there shall be a general meeting of the commissioners, and that they shall ascertain and set down in writing the several proportions which ought to be charged upon every hundred, lathe, wapentake, rape, ward, or other division respectively, for and towards raising the whole sum charged upon the whole county, city, &c., by charging in proportion to the sums which wore assessed on the same hundreds or divisions respectively, by the Land-Tax Act, 4 W. & M. that the commissioners may subdivide themselves: and the commissioners within the several hundreds, lathes, [76] wapentakes, rapes, wards, or1 other divisions, or any two or more of them, are authorized and required to cause the several proportions charged on the respective hundreds, lathes, wapentakes, rapes, wards, or other divisions, as aforesaid, for1 or towards the aid hereby granted, to be equally taxed and assessed within every such hundred, lathe, wapentake, rape, ward, or other division, and within evei'y parish and place therein...
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