The Sun.
London, England, 1859-02-22 00:00:00

THE SUN, LONDON, TUESDAY EVENING, FEBRUARY 22, 1859.

the year, or as soon after as possible, make a return
of the rentable value of his parish, viz., the gross
assessment on all property, to the Government, the
sheriff, and the local authorities or vestry, so that
the Government of the country, knowing its neces-
sities, may be able to estimate with precision the
rate of tax required on the gross assessment ; so the
Sheriff in county matters, policy, &c., and so also
the local authorities, to estimate the amount re-
quired in local matters.
11. That all owners being occupiers of houses or
land shall pay on a double assessment, also all
public companies, as banks, railways, assurance,
steam shipping and navigation companies, funded
property, public charities, and all other associa-
tions, without exception, being protected and main-
tained securely by the laws and government of this
land, shall submit to be assessed and contribute to
the upholding of those laws, and that protecting
machinery of the land in which they flourish. The
religious, educational, charitable and bene-
volent institutions, as alms-houses and hos
pitals, should pay on a single, instead
of a double assessment. That the assessment
of all public companies shall be entered by,
and paid to, the collector in whose district its shares
or dividends are paid to the shareholdeis.
12. That all the rates, both general and local, be
paid to the collector within two months from the
date of issue of the tax papers. All rates or taxes
standing against owner or occupier beyond six
months are to be urged without favour or lenity—
the owner in all cases to be responsible when the
occupier is a defaulter.
The proceeds of the local assessment to be vested,
as fast as collected, in the hands:of the parish autho-
rities or vestry. The national tax shall, as fast as
collected, be handed over to the churchwardens, or
rector, vicar, or curate, &c., of the parish, who shall
be held responsible for its transmission to the Chan-
cellor of the Exchequer, if within 50 miles, or to
the sheriff of their respective counties, if beyond
50 miles from the Exchequer. The sheriff to trans-
mit the same at his earliest occasion.

13. That the duty of the county assessor shall be
to regulate alone, or with the aid of the ratepayers
in the vicinity, all disputed values and assessments,
re-assess or re adjust assessments when property
had changed in value, and to see after and enter
suits and take process against all non-payers, and
to see that all the taxes were justly and fairly
collected and transmitted, and to communicate
between the collectors and the Exchequer.

14. That no person should hold the appointment
of collector and registrar until he has given to the
Government of the country a money security, which
shall rest in his name or his securities, at good
interest, as a national security fund. This money
security shall vary in each case as the value or re-
sponsibility of the collector's district varies.
15. That hereafter all persons paying an assess-
ment of £2O to local taxes, or paying £3 in assessed
taxes (as through funded or share property), and
giving proof that such taxes have been paid up to
the last quarter or issue of tax calls, as by stamped
certificate from the collector of his district in case
of county voting, which certificate or vote paper, so
verified by the collector's book, shall constitute a
cheque to the just right and title of every rate and
tax payer in this land (to the extent) to freedom of
voting.
16. That all taxes shall be paid at the office or
residence of the collectors or receivers of taxes, and
not collected as heretofore from house to house.