notice of the fact must be given to the local assessor, or Surveyor of Taxes, otherwise duty will be payable for the whole year. A house is "unoccupied" when it is unfurnished and incapable of being occupied as it stands, though it may be in charge of a caretaker.
Incoming Tenants.—Where a person comes into occupation of a house which was unoccupied at the time the assessment was made, he will only be charged from the end of the preceding quarter, if he gives notice of his occupation to the local Surveyor of Taxes within twenty days of his entry; otherwise he will be charged for the whole of the year, and be liable to a penalty of £5. Notice must similarly be given in the case of a newly- built house.
Payment of Duty.—If the duty be not paid, it may be recovered in the same manner as income tax in arrear (as to which, see p. 1952).
Appeals against Assessment.—Where a person is dissatisfied with regard to the amount of assessment he may appeal to the Commissioners in the same as in the case of appeals against income tax (see p. 1952).
JURY, Persons liable to, or exempt from, service on—
In criminal cases the Grand Jury decide whether there is a true bill of indictment against a person, that is to say, whether there is sufficient evidence to justify his being tried. The petty jury decide the actual issue whether the person against whom such bill has been returned is, in fact, guilty or not. Juries for the trial of civil actions are petty juries, inasmuch as their functions are to try issues between the parties.
In Counties, etc.—Unless entitled to exemption, as being within one or other of the classes mentioned hereafter, any of the following persons are liable to serve as common jurors on a petty jury at the Royal Courts of Justice, and at the Assizes or Sessions for a county, division or riding, namely:—
Any person between the age of twenty-one and sixty, residing in any county in England or Wales, who has, within such county (1) in his own name, or in trust for him, £10 a year, clear of deductions, in freehold or copyhold lands or tenements, or in rents issuing out of such lands or tenements, or in such lands, tenements and rents taken together, either in fee simple, or for his own life or during that of some other person; or (2) has £20 a year, clear of deductions in lands or tenements, held on a lease for a term of not less than twenty-one years, or for a term of years determinable on a life or lives; or (3) is a householder, rated or assessed to the poor rate, or to the inhabited house duty, on a value of not less than £2O (or, if in Middlesex or the County of London,
Aliens who have been domiciled in England or Wales for ten years or upwards are liable to serve, if otherwise qualified.
Special juries.—If desired, a civil action in the Superior Courts may be tried by what is known as a special jury, that is to say, by such persons only as are of a certain standing and position. The following are qualified and liable to serve a special jurours:—
Every person whose name is in the jurors' book for the county, and who is legally entitled to be called an esquire or is a person of higher degree, or is a banker or merchant, or occupies a private dwelling-house rated or assessed to the poor rate or to the inhabited house duty, on a value of not less than £100 in a town containing 20,000 inhabitants or upwards, or not less than £50 elsewhere, or who occupies premises, other than a farm, rated or assessed at not less than £100, or occupies a farm rated or assessed at not less than £300.
No person is exempt from serving as a common juror by reason of his being on a special juror's list or being qualified to serve as a grand juror.
In liberties, cities or boroughs possessing a jurisdiction of their own, either civil or criminal, the jury lists are prepared according to custom, provided
- Including the County of London.