1805.] 



New Aas of theBritiJh Legijlature, 



1G7 



medying the fame ; and generally fhall re- 

 port on the ftate and management of the 

 laid offices, and fuggeft any fuch regula- 

 tions for the better carrying on the pub- 

 lic fervice therein as may appear to them 

 conducive to the public intereft ; and 

 they (hall alfo enquire into and Hate any 

 delays that have arifen in the examining 

 and auditing the public expenditure, and 

 into the mode of condufling public bufi- 

 neft in the office, and fuggeft any regula- 

 tions that may appear to them mod effec- 

 tual for enfuring a regular auditing of all 

 public accounts in future. 



But the commiflioners are not compelled 

 to enquire into abufes that no longer 

 exift. 



ComnnifTioners are alfo to report on the 

 means of preventing abufes and frauds in 

 expendituie of public money in the Welt 

 Indies. 



The commiffioners are to meet where 

 convenient, and to fend precepts for per- 

 Ibns, papers, and records. 



And the commifTioners are to examine 

 on o.'th. 



And if any perfons fumnioned to appear 

 before the faid commiflicnsrs, (hall negleiSl 

 ot" refufe to appear, or to produce any ac- 

 counts, books, papers, writings, or records, 

 or fhall refufe to be fworn, or to affirm, on 

 any queftion, the uid conimidioners are to 

 ilTiie their wairant, for taking antl appre- 

 hending fuch perfun, and comjiiitting him 

 to fuch prifon, as the commiin^jners fliall 

 think fit, there to remain without bail, 

 until he fliall f.ibmit to be examined. 



But no perfon (hall be compellable to 

 anfwer any queftion, or to produce any 

 accjunt, book, paper, or writing, which 

 may criminate, or tend to crimimte fuch 

 perfon, or to expolie fuch pcrlon to any 

 pains or penalties. 



A writ of habeas corpus may be award- 

 ed for bringing perfons in cuftody in Eng. 

 land before the coinmiinaners to be ex- 

 anriiied. 



Ptrlons giving falfe evidence are to be 

 punidied for perjury. 



And no commifTioner i: 1 3 held any civil 

 office of profit during hi» Majefty's plea- 

 fure. 



This aft fliall continue in force for the 

 fpace of two years, and (rom thence until 

 the expiration of fix weeks alter the com- 

 mence nicnt of the then next fedion of Par- 

 liament. 



The above are the moft material claufes 

 in the ail ; ami it ii ex|'e<5led that i's ope. 

 radian will uUinid'cly etfedl a complete re- 

 turin of the widely extended abuCts 

 wukh are now known to prevail in the fc- 



veral departments to which the commif- 

 fioners are todireft their enquiries. 



The next aft, which relates to the 

 management and colleftion of the old and 

 new duties on property, is too long to be 

 noticed in detail in this Magazine ; it con- 

 fids of 113 pages in folio, and befides, a 

 large fcheduie contains 227 claufes. Its 

 title is as follows, viz. 



" An Aft to repeal certain Parts of an Aft 

 made in the Forty-third Year of his prefenc 

 Majefty, for granting a Contribution on the 

 Profits arifing from Property, Profeffions, 

 Trades, and Offices, and to confalidate and 

 render more efteiSual the Provifions for col- 

 leAing the faid Duties. 41; Geo, iii, cap, 

 49." (PatTcd 5th June, 1805.) 



Although from the extreme length of 

 this Aft it is not our intention to enter in- 

 to a minute abllraft of its feveral daufe's, 

 yet there is one, which from its extraor- 

 dinary inquifitorial charafter, appears to us 

 to be fo extremely partial and unjuft (by 

 reKfon of its operation being confined to 

 one clafs of the community only) that it 

 is impofTible to pafs it over witli^ut no- 

 tice. 



The iS7th claufe of this Aft (rhe fec- 

 tion here alluded to) is to the following 

 effeft. 



[Where the income returned (liall be un- 

 der fixty pounds, and fhall arifeas herein- 

 after defcribed, the exemption in refpeft 

 thereof fliall be granted according to the 

 following rules : 



Whenever the afTcfTors fhall have receiv- 

 ed any declaration of claim to any ex- 

 emption, wherein the income fliall wholly 

 arife from profits within the fame paiilh as 

 iefs than fixty pounds per annum, they 

 fhall deliver the fame, if in England, to 

 the churchwardens and ove:'feers, and if in 

 Scotland, to one of the elders of the faid 

 pi.rifli, and fuch churchwaiden or overfeer 

 and eider rel'peftively fliall forthwith call a 

 veff ry or meeting of the principal inhabi- 

 tants to inquire into thi truth of fuch de- 

 clarations on their oaths (which oaths the 

 faid churchwarden or overleei' and elder i$ 

 required to adminlffer to n> t in any cafe 

 exceeding feven) diligently to inquire and 

 make true prefentments of the amount of 

 income of the refpeftive clainants ; and 

 the faid churchwarden or oveil'eer and el ler 

 may examine fuch claimants, and may re- 

 quire the attendance ol any competent ()er- 

 ibns to give evidence, and may examine 

 fuch perfons touching the income of fuch 

 claimants, a.id after I'uch intiuiiy ilic jury 

 fliall afi:ertaui by tluir verdift, or the ver- 

 diit of the major part ot them, the full 

 amount 



