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Assessment may be levied by Distress and Sale, or upon a Complaint to be made to a Justice who shall summon the Party.
In default of Appearance, Goods of Party may be distrained.
Power to proceed by Action or Suit.
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LXIII. If any Person so rated and assessed as aforesaid shall refuse or neglect to pay the Assessment charged upon him for the Space of Ten Days next after the same shall be due and demanded by the Collector, it shall be lawful for the Collector to levy the same by Distress and Sale of any Goods and Chattels of such Person which may be found either on the Premises chargeable, or on any Premises within the Town rented or possessed by the Person so assessed, rendering to the Owner of such Goods and Chattels the Overplus (if any) after deducting the Expenses of distraining, not exceeding Twelve-pence in the Pound on the Sum for which such Distress may have been made; or in case the Collector shall not think it expedient to proceed by Distress, then it shall be lawful for him to leave at the Dwelling House of the Party chargeable for or in respect of such Premises a Notice, bearing Date the Day and Year of serving the same, subscribed with the Name and Abode of such Collector, requiring Payment of the Sum applotted within Ten Days from the Date of such Notice, and expressing that within Ten Days the Money demanded may be paid to the Collector at his House or Office; and if such Money be not so paid within such Time, then it shall be lawful for such Collector to prefer a Complaint to any Justice of the Peace having Jurisdiction in such Town, and such Justice shall summon the Party so complained against to appear before him, or any other Justice of the Peace sitting in Petty Sessions, and answer the said Complaint, and shall, at the Time specified in such Summons, examine into the Matter of such Complaint on Oath, and shall direct the Payment to such Collector of such Money as he shall find due and payable under such Assessment by the Party complained against, together with a Sum certain for such reasonable Costs and Charges as to such Justice shall seem meet; and in default of the Appearance of such Party, or upon his or her Refusal or Neglect forthwith to pay the Sum or Sums so by such Justice directed to be paid, it shall and may be lawful for such Justice, or for any Justice of the Peace having Jurisdiction in such Town, to issue his Warrant authorizing and empowering the said Collector to levy the Money thereby ordered to be paid, by Distress and Sale of any Goods or Chattels of the Party so complained against, which may be found within the Town, rendering the Overplus (if any) to him or her, the necessary Charges and Expenses of distraining being thereout first deducted, as directed by such Justice; and the Collector shall be bound to preserve the Warrants of such Seizures or Sales, and enter in a Book to be kept for that Purpose the Names of the Parties proceeded against, the Assessment due, the Expense of the Proceedings, and the true Proceeds of each Sale, which Book shall be open to the Inspection (without any Fee) of all Parties interested for Three Months after the Date of each Sale respectively; and at any Time within that Period it shall be competent to any Party considering himself aggrieved to complain to any such Justice of anything done unjustly or oppressively in regard of such Seizure or Sale, such Complaints being made in the Form of Petitions subscribed by the Complainer, and the Decision of such Justice shall be final; or otherwise the Collector shall be and he is hereby authorized and empowered to sue for and recover all or any Part of such Assessment in arrear by personal Action or by Suit before the Civil Bill Court of the Assistant Barrister having Jurisdiction in that Behalf as to such Town, or otherwise according to Law; and no Misnomer, Mistake, or Informality committed in any Proceedings for Recovery of any Assessment under this Act shall prejudice the Recovery of such Assessment and Expenses, nor shall such Proceedings abate by the Death, Resignation, or Removal of the Collector instituting the same, or by any Change in the Persons holding Office as Commissioners, but it shall be lawful for the Collector for the Time to prosecute and follow forth Proceedings commenced and carried on in the Name of any previous Collector in all respects as if such Proceedings had been taken by himself: Provided always, that it shall not be competent for any Person to sue, nor for any Court of Law to entertain, any Action or Proceeding against the Commissioners, or the Collector or Officers or other Persons employed in executing any Warrant in reference to any Assessment under this Act, by reason of any Mistake, Informality, or Misnomer, if the Goods or other Effects seized or sold under such Warrant were bonâ fide the Property or in the lawful Possession of the Person actually liable to Payment of such Assessment under the Provisions of this Act.
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