1798;" stat. 53 G. 3. c. 142., "to explain and amend 1853. The QUEEN V. LAND TAX SIONERS. 1853. V. LAND TAX SIONERS. Division," to wit &c.: the writ then set out the names The QUEEN of the parishes and places, which included Christ Church and Old Artillery Ground. That the total amount of land tax, which on 25th March last past, and from thence until and at the time of the meeting of the Commissioners on 2d April last past, hereinafter mentioned, was and still is chargeable and charged upon the said part described as aforesaid as The rest of the county of Middlesex, amounts to 107,6027. 11s. 7d., whereof, during all the time last aforesaid, and at the time of the said meeting on 2d April last past, the proportion chargeable and charged on the said division amounted and amounts to 29,9647. 15s. Od., whereof 10,740l. 1s. 101⁄2d., during all the time last aforesaid, had been and is redeemed. That, before and on the said 25th March last past, and from thenceforth continually until and at the time of the said meeting, the total value of all and every manors, &c., and all other yearly profits, and all hereditaments of what nature or kind soever they be, situate, lying and being, happening or arising, within the Tower Division upon which the land tax, during all the time last aforesaid, hath been and now is, pursuant to the statutes in such case &c., chargeable, and not redeemed or exonerated during all the time last aforesaid, was and now is 472,4277., by the year, being the aggregate of the annual values of all and every the said manors, &c., and all other yearly profits, and all hereditaments &c., situate &c. within the Tower Division, then and now chargeable as aforesaid, and not redeemed, in the said several parishes and places respectively: which said several annual values, in the said parishes and places respectively, during all the time last aforesaid, were and still are as follows, that is to say: the said parish &c. (stating the respective values). That an equal taxation and 1853. V. LAND TAX SIONERS. assessment of the land tax, during all the time last The QUEEN aforesaid, and now chargeable and charged upon the said Division, and unredeemed, made, pursuant to the statutes &c., within the said Division, and within every parish and place therein liable to be assessed &c., would cause all and every the said manors, &c., and all other yearly profits, and all hereditaments, &c., situate, &c. within the Tower Division, respectively chargeable thereto as aforesaid, in the said parishes and places respectively, and whereon the land tax has not been redeemed, to be taxed and assessed in that behalf after a rate not exceeding one shilling in the pound on the annual value thereof respectively, to wit after the rate of ten pence halfpenny in the pound on the annual value thereof respectively. That the defendants "are in possession of certain documents purporting to be assessments of land tax in the said several parishes and places in the said Division, in certain former years, according to certain quotas and proportions; and that the said last mentioned quotas and proportions, when taken in computation to be the quotas and proportions of the assessments of land tax on the said several parishes and places for the year commencing on the 25th day of March now last past, cause the land tax chargeable and charged on the said Division as aforesaid to be unequally taxed and assessed, within the said Division and within. every parish and place therein liable to be assessed as aforesaid; that is to say" &c., stating the rates in the pound in the several parishes and places, which varied from 6d. to 2s. 7d. in the pound, and amounted to 1s. 8d. in Christ Church and to 2s. 2d. in Old Artillery Ground, "on the several annual values of the respective manors," &c., "and all other yearly" &c., "and all 1853. The QUEEN V. LAND TAX other hereditaments," &c., "situate," &c. "within the said Tower Division," "and whereon the land tax had not been redeemed." That the Commissioners did, on 2d April last past, duly meet for the purpose of doing all such things as should be requisite, pursuant to the statutes, for taxing and assessing the proportions of land tax chargeable on the said Division for the year commencing 25th March last past, and well knew the aforesaid amounts, values, calculations and premises, and had notice thereof, and knew the same to be true, and were then and there requested by Joseph Ledgold Whittle, on behalf of himself and the other inhabitants of Christ Church, chargeable to the land tax within the Division, and by Thomas Robinson, on behalf &c. (in respect of Old Artillery Ground), "to cause the said proportion of land tax then chargeable and charged on the said Division as aforesaid to be then and there equally taxed and assessed within the said Division, and within every parish and place therein liable to be assessed as aforesaid, according to the best of your judgments and discretion, pursuant to the statutes in such case" &c. But that the Commissioners present, disregarding the statutes &c., did not cause &c., "but then and there wholly refused and neglected so to do, or to exercise any judgment or discretion whatsoever for, in or towards the causing the said proportions of land tax to be equally taxed or assessed within the said Division, and within every parish and place therein liable to be assessed as aforesaid: but, on the contrary thereof, did theu and there, under colour of the said former assessments and quotas, by certain pretended assessments, then and there made contrary to the form of the statutes in such case" &c., "assume to cause the said proportions of land tax, then charged on the said Division as aforesaid, to be taxed and assessed within 1853. V. LAND TAX the said Division, and within every parish and place The QUEEN therein liable to be assessed as aforesaid, according to the quotas and proportions of the said assessments for former years, without any regard to or consideration of the annual or other value for the time then being of the manors," &c., "and all other yearly" &c., " and all other hereditaments" &c., "situate," &c. "within the said Tower Division, then respectively chargeable" &c., "and whereon the land tax then had not been redeemed" &c. “in the said several parishes" &c.: the Commissioners well knowing that by the said pretended assessments they caused the proportions to be unequally taxed and assessed. And that the Commissioners hitherto neglected and refused, and still &c., to cause the proportions &c. to be equally taxed and assessed, to the damage of divers inhabitants rateable to the land tax within the Division: "as We have been informed by the complaint" of J. L. Whittle, an inhabitant of Christ Church, charged in respect of a house there, and of T. Robinson, an inhabitant of Old Artillery Ground, charged in respect of a house there. The writ then commanded the Commissioners to meet, "and cause the proportion of land tax charged on the said Division to be equally taxed and assessed within the said Division, and within every parish and place therein liable to be assessed as aforesaid, according to the best of your judgments and discretion, pursuant to the statutes in such case" &c., "for the year commencing" 25th March 1852: and to enter an adjournment if necessary, and do other things requisite, "in order that the said proportions of land tax charged on the said Division may be equally taxed and assessed:" or shew cause &c. |