224 TRINIDAD. 



the party concerned a copy of the judgment in which the epoch 

 of payment is specified. In case the amount is not paid in due 

 time, a new writ is issued, with an order to the marshal to levy 

 on the property of the defaulter. 



For the recovery of the land-tax or ward-rates, the Court of 

 Intendant consists of the Governor as judge, his Honour Judge 

 Bowen as assessor, and of the Governor's private secretary as 

 escribano. 



Before the passing of the Wardens' Ordinance, landed pro- 

 perty paid only a tax of two per cent, towards the maintenance of 

 the public roads. After the passing of the ordinance, a ward 

 rate of six per cent, on the assessed value of land, and of seven 

 and a-half per cent, on the annual rental value of houses, was 

 levied for local purposes. 



The establishment of a land-rate was a novel feature in 

 our system of taxation, and many of the cottiers and small 

 proprietors did not at first fully understand its operation and 

 objects ; as a consequence, some became defaulters through mere 

 carelessness or incredulity, and had their properties put up for 

 sale ; others, who were incapable of paying the tax, or merely 

 improvident, became, in like manner, defaulters. Many were 

 actually defrauded by dishonest agents, who, instead of paying the 

 money intrusted to them, applied the same to their own uses 

 and purposes. These three classes formed at first the great mass 

 of defaulters a body more to be pitied than to be blamed or 

 punished. Some who had not got good titles to the land they 

 owned, became voluntary defaulters, with a view to securing indis- 

 putable possession by purchase before the doors of the Court. 

 Finally, a minority, misled by bad advice, and strongly imbued 

 with the idea that the government would not dare to enforce the 

 law, exhibited refractory dispositions, and were justly punished 

 by the sale of their properties. On the other hand, I ought not 

 to conceal that too many were actually spoliated through the 

 negligence of some of the wardens, or the malpractice of their 

 authorised agents, though they had bond fide paid their rates. In 

 proof of my assertion, I might mention more than one case, but 

 am satisfied with relating the two following : Mr. C. F. had his 

 property advertised for sale ; warned by a friend of the fact, he 

 took no notice of the matter, since he knew he had paid the rate, 

 and the property remained on the defaulters' list. Urgently 



