As to the power of the Commissioners and their officers to take proceedings under the Customs Acts, see below, p. 70.

There is no power to sue the Commissioners.

Any unpaid duties or other sum due to the Crown under any of the Revenue Acts are recoverable by information (see below, p. 172), apart from any statutory provision. It is the duty of the Commissioners to see to the recovery of any balance due to the Crown from officers in their employ (Public Accountants Act, 1800 (39 & 40 Geo. III.), s. 12).

The proper procedure for the recovery of any duty overpaid or improperly paid by a subject is petition of right (R. v. Commrs. of Inland Revenue, In re Nathan (1884), 12 Q. B. D. 461; 53 L. J. Q. B. 229). (See below, pp. 111, 117, 343.) In the case of petition of right the Limitation Act, 1623, does not apply (see below, p. 393, where the matter is fully discussed), unless there is some special provision to the contrary, as in the case of income tax (see below, pp. 66, 354).

Excise.

The general provisions set out above apply, and, in addition, attention may be drawn to certain special provisions. Where a penalty is imposed upon every person committing an offence, and the offence has been committed by several persons jointly, such persons jointly and severally incur the penalty, and it is lawful to proceed against them jointly or severally for the recovery thereof, as the Commissioners deem expedient. (Excise Management Act, 1827 (7 & 8 Geo. IV. c. 53), s. 70.)

Sect. 68 of the last-cited Act provides for election by the Commissioners between suing for triple value and for the penalty of 1007.

Appeals by officers of excise are provided for by sects. 82, 84, as amended by the Inland Revenue Regulation Act, 1890, s. 40 and Sched., and the Revenue Act, 1898 (61 & 62 Vict. c. 46), s. 17 and Sched.

Sects. 18, 19, of the Excise Permit Act, 1832 (2 & 3 Will. IV. c. 16), provide for the condemnation of goods seized, in spite of the production of a permit by the owner, unless the owner proves certain matters, and further provide that in any proceedings respecting such condemnation the owner or claimant must prove the identity of the goods seized with those mentioned in the permit. The production at the trial of a counterpart of the permit with the request note is to be evidence of the issue and contents of the permit.

Stamps.

By the Stamp Duties Management Act, 1891 (54 & 55 Vict. c. 38), s. 2, every person who, having received any sum of money as and for any duty, or any fee collected by means of a stamp, does not apply the money to the due payment of the duty or fee, and improperly withholds or detains the same, is accountable for the amount, and the same is a debt from him to the Crown and recoverable as such accordingly.

The Commissioners may sue out of the High Court in England or Ireland, or of the Court of Session sitting as the Court of Exchequer in Scotland, a writ of summons commanding any such person to deliver an account of every sum of money so received by him, and withheld or detained, and to pay the money to them, together with the costs of the proceedings, or to show cause to the contrary.

There seems to be no reason why the Attorney-General should not proceed by English information in such a case, if he prefers to do so. Such procedure is particularly appropriate in the case of a public officer who has failed to account for moneys of the Crown received by him. (See below, p. 239.)

By sect. 26 of the same Act, all fines imposed thereby or by any Act for the time being in force relating to stamp duties charged in respect of medicines or playing cards may be proceeded for and recovered in the same manner as any fine or penalty under any Act relating to the Excise.

By the Stamp Act, 1891 (54 & 55 Vict. c. 39), s. 121, all fines imposed by that Act are to be sued for and recovered by information in the name of the Attorney-General for England or Ireland or the Lord Advocate.

Appeals under the Stamp Act, 1891, by persons dissatisfied with the assessment of the Commissioners are, by sect. 13, to be by special case, which the Commissioners may be required to state within twentyone days of the assessment, and on payment of the duty assessed. It is to be filed at the King's Remembrancer's Department for hearing within seven days after delivery. If the appellant is successful, the duty is ordered to be repaid to him with or without costs. The Commissioners may be given their costs if they succeed.

In these proceedings the Commissioners appear as respondents. The parties exchange points of argument before the hearing (see Conservators of the River Thames v. Inland Revenue Commrs. (1886), 18 Q. B. D. 279; 56 L. J. Q. B. 181), but this is merely a matter of convenience, and the points are not to be regarded as in the nature of strict pleading. The case is now heard by a single judge. The appellant begins and the Crown has, as usual (see above, p. 12), a

right to a general reply. (Marquis of Chandos v. Inland Revenue Commrs. (1851), 6 Ex. 464; 20 L. J. Ex. 269; Potter v. Inland Revenue Commrs. (1854), 10 Ex. 147; 23 L. J. Ex. 345; N. M. Rothschild & Sons v. Inland Revenue Commrs. (1894), 10 R. 204; 10 T. L. R. 328.) It is the duty of the Court to fix the amount of stamp duty exigible in respect of the matter under appeal, whether it be greater or less than that assessed by the Commissioners, but not to deal with other matters not the subject of appeal. (Bray v. Lancashire JJ. (1889), 22 Q. B. D. 484; 58 L. J. M. C. 54; Maxwell v. Inland Revenue Commrs. (1866), 4 M. 1121.)

The time for appealing from the order is fourteen days. (Ord. LVIII. r. 15, and Onslow v. Inland Revenue Commrs. (1890), 25 Q. B. D. 465; 59 L. J. Q. B. 556.)

Land Tax, Inhabited House Duties and Income Tax.

Penalties. By the Taxes Management Act, 1880 (43 & 44 Vict. c. 19), s. 21, all penalties exceeding 207. imposed by that Act, the Acts relating to income tax and inhabited house duties and the Land Tax Acts, and after the expiration of twelve months all penalties under these Acts, are to be recoverable in the High Court, and are to be sued for by information, and may be recovered with full costs of suit. See also sect. 111 of the same Act and sects. 21, 22 of the Inland Revenue Regulation Act, 1890, above, p. 60, and the Finance Act, 1907 (7 Edw. VII. c. 13), s. 23. The joint effect of the above sections is that penalties under the Acts above referred to are only recoverable elsewhere than in the High Court within twelve months and in the High Court within three years. (See L. A. v. Sawers (1897), 25 R. 242; 3 Tax Cas. 617.)

By sect. 19, all Commissioners and officers executing such Acts are exempt from all penalties other than those imposed by the Acts.

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Appeals. Appeals with respect to income tax and inhabited house duty are regulated by sect. 59 of the same Act. Immediately upon the determination of any appeal by the General Commissioners or the Special Commissioners under the Income Tax Acts or by the General Commissioners under the Acts relating to inhabited house duties, the appellant or the surveyor may, if dissatisfied with the decision as being erroneous in point of law, declare his dissatisfaction to such Commissioners and require them by notice in writing within twentyone days to state a case. The case is to be filed at the King's Remembrancer's Department, Royal Courts of Justice, within seven days after receipt, and notice given to the other party, whether surveyor or appellant. The party requiring the case must pay the clerk to the Commissioners a fee of 20s. On the hearing the Court shall reverse, affirm, or amend the Commissioners' determination, and make such

order as it thinks fit as to costs and otherwise, and may, if it thinks fit, send the case back for amendment.

An appeal lies from the High Court to the Court of Appeal and the House of Lords, and, in Scotland, from the Court of Session as the Court of Exchequer to the House of Lords. The duty assessed is to be paid pending the hearing of the case, and is to be repaid in whole or in part to the appellant with such interest as the Court allows, or the balance, if any, is to be paid by the appellant, according to the event.

An appeal is only allowed on a question of law (Peninsular and Oriental Steam Navigation Co. v. Leslie (1900), 82 L. T. 137; 4 Tax Cas. 177; British India Steam Narigation Co., Ltd. v. Leslie (1900), 17 T. L. R. 104; 4 Tax Cas. 257). As to the general procedure, see the cases cited above, pp. 63, 64. The procedure in cases under the present section is the same.

The costs will follow the event, except in special circumstances, and the Crown's costs will include a fee for a Law Officer, who appears, even though he is paid by salary (L. A. v. Stewart (1899), 36 S. L. R. 945).

As to land tax appeals, see below, p. 187.

Arrears. By sect. 111 of the Taxes Management Act, 1880, any duties contained, charged or assessed in or by any assessment thereof made under the Acts relating to income tax or inhabited house duties, or under that Act, may be sued for and recovered with full costs of suit and all charges attending the same from the person charged therewith in the High Court as a debt due to the Crown, or by any other ways or means whereby any debt of record, or otherwise due to the Crown, can or may at any time be sued or prosecuted for or recovered, as well as by any statutory summary

means.

A schedule of arrears delivered on oath or affirmation by a collector and certified to the High Court by sect. 105 (6) of the Act, and a schedule of defaulters made or purporting to be made in pursuance of the Act and certified under the hands of the Inland Revenue Commissioners to the High Court, shall be sufficient evidence of a debt due to the Crown, and sufficient authority to a judge of the High Court to cause process to be issued against any defaulter named in such schedule to levy the sum in arrear.

Such schedule shall be sufficient evidence that the sum therein mentioned has been duly charged and assessed upon the defaulter therein mentioned, and of the same being due and owing and in arrear and not having been paid to the Crown.

Re-assessments.-The enactments for recovery of income tax, inhabited house duties and land tax apply to the enforcing of the

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payment of any sum assessed or re-assessed by the Commissioners for duties or costs (Taxes Management Act, 1880, s. 113).

Insupers.-By sect. 112 of the same Act, if there is a failure to assess or charge the duties or land tax in any parish, or to return the duplicates of the assessments of the duties or land tax made for any parish, or to raise or pay the several sums charged upon any person for the duties or land tax in any parish, the Inland Revenue Commissioners may at any time after such failure, set insuper all sums so appearing in arrear, and may return such failure to the High Court by certificate thereof, containing the particulars mentioned in the section, and delivered to the King's Remembrancer, who shall enrol it. Such enrolment shall be a record in his office as valid and effectual to authorise the issuing of process against the county, division, parish and person. Such process shall be forthwith, and from time to time as there shall be occasion, issued out of the High Court on the application of the Commissioners against such of the commissioners, officers, or persons who have made such failure. (See In re Bromley (1817), 5 Price, 5.)

For an application for a distringas against collectors to enforce the re-assessment of the amount of deficiency on motion of the AttorneyGeneral on behalf of the Commissioners, see In re Assessed Taxes (1823), 12 Price, 153.

Claims for Repayment of Income Tax.-By sect. 10 of the Income Tax Act, 1860 (23 & 24 Vict. c. 14), no claim for repayment of duty under that Act, or any former Act relating to the income tax, shall be allowed, unless it shall be made within three years next after the end of the year of assessment to which the claim shall relate. But in certain cases shorter periods of limitation have been fixed: by the Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 133, and the Revenue Act, 1865 (28 & 29 Vict. c. 30), s. 6 (both now repealed by the Finance Act, 1907, s. 24), in the case of profits which turned out to be in fact less than the amount computed (see R. v. Commrs. for Special Purposes of Income Tax (1888), 21 Q. B. D. 313; 57 L. J. Q. B. 513; 2 Tax Cas. 332; Russell v. North of Scotland Bank (1891), 18 R. 543; 3 Tax Cas. 14); by sect. 61 of the same Act, in the case of allowances under Sched. A., Rule V., and by sect. 134, in the case of death or cesser of trade during the year of assessment; by the Income Tax Act, 1853 (16 & 17 Vict. c. 33), s. 18, in the case of rent lost by landlords in Ireland assessed under Sched. A.; by the Customs and Inland Revenue Act, 1878 (41 & 42 Vict. c. 15), s. 12, in respect of diminished value of machinery or plant by reason of wear and tear; by the Customs and Inland Revenue Act, 1890 (53 & 54 Vict. c. 8), s. 23, in