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Full text of "A treatise of the Exchequer and revenue of Ireland"

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TREATISE 



OF THE 



Exchequer and Revenue 



O F 



IRELAND. 



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A 



TREATISE 



OF THE 



Exchequer and Revenue 



O F 



I R E L A 





By G. E. HOWARD, Esq, 



MOST HUMBLY INSCRIBED, 

To the TREASURER, CHANCELLOR, LORD 

CHIEF BARON, and the Reft of the BARONS 

of the Court of Exchequer. 



IM TWO VOLUMES. 



VOL. I. 



DUBLIN: 

PRINTED BY J. A. HUSBAND, FOR E. LYNCH, No. 6, SKINNER-ROW. 



M,DCC,IXXV1, 



SUBSCRIBERS NAMES. 



HIS Excellency Earl Harcourt, Lord Lieutenant of Ireland, 
6 Sets. 
Rt. hon. James Lord Liflford, Lord Chancellor of Ireland. 
Rt. hon. William Gerard Hamilton, Chancellor of the Exchequer. 
Rt. hon. John Lord Annaly, Lord Chief Juftice of the King's bench. 
Rt. hon. Richard Rigb}', Mafter of the Rolls. 

Rt. hon. Marcus Patterfon, Lord Chief Juftice of the Common pleas. 
Rt. hon. Anthony Fofter, Lord Chief Baron of the Exchequer. 
Hon. Mr. Juftice Robinfon, 
Hon. Mr. Baron Scott. 
Hon. Mr. Juftice Tennifon, 
Hon. Mr. Juftice Henn. 
Hon. Mr. Baron Power. 
Hon. Mr. Juftice Lill. 
Late hon. Mr. Juftice Malone. 



Adams, Mr. James, Commander 
of the Townftiend Revenue 
Cruizer. 

Agar, James, Efq; one of the 
Commiflloners of the Revenue. 

Annefley, Hon. Richard. 

Armfteed, Francis, Efqi 

B. 

Bellamont, Earl of. 

Barry, Gaynor, Efq; 

Eetagh, Mr. Henry, Attorney. 

Beresford, Rt. hon. John, one of 
the Commilfioners of the Re- 
venue of Ireland. 



Birch, Robert, Efq; 
Blakeney, Mr. Charles, Attorney, 
Blaquiere, Rt. hon. Sir John, 2 Sets. 
Bourke, John, Efq; one of the 

Commiflloners of the Revenue 

of Ireland, 
Browne, Hon. James. 
Burgh, Walter, Efq; 
Burke, Edmund, Efq; 
Burke, William, Efq; 
Bufteed, Jephfon, Efq; 
Butler, Hon. John. 



Charlemont, Earl of, 
Cloyne, Bilhop of. 



Caldbeck, 



SUBSCRIBE 

Caldbeck, William, Efq; 

Caldwell, Charles, Efq; 

Carleton, Hugh, Efq; 

Carmichael, Hugh, Efq-, 

Carroll, Mr. John, Attorney. 

Carr, Mr. Richard Cooban. 

Carfon, Mr. Robert, Attorney. 

Chapman, Benjamin, Efq; 

Chefter, Mr. Richard, Attorney. 

Clements, Rt. hon. Nathaniel. 

Colles, Mr. Richard, Attorney. 

Commillioners of the Imprefl: Ac- 
counts. 

Commillioners of the Revenue, 
Rt. hon. and hon. 

Connor, Charles, Efq; 

Cooke, Mr. Theodore. 

Copinger, Maurice, Efq; Second 
Serjeant. 

Coulfon, Henr)', Efq; 

Cravvfurd, Gibbs, Efq; Solicitor 
to the Stamps in England. 

Crookfhank, Alexander, Efq; 

Crowe, Mr. James, Attorney. 

D. 

Defart, Rt. hon. Lord. 
Dartrey, Lord Baron of. 
Darner, John, Efq; 
Darby, Jonathan, jun. Efq; 
Davis, Jofhua, Efq; 
Dennis, James, Efq; Prime Ser- 
jeant, 
Dobbyn, Robert, Efq; 
Dougherty, Mr. John, Attorney. 
Dunkin, William, Efq; 



Ellis, Rt. hon. Welborc, 2 Sets. 



Ferrall, Mr, James, Attorney. 
Ftnucane, Bryan, Efqj 



R S NAMES. 
Finucane, Matthew, Efq-, 
Fitzgerald, Robert, Efq; 
Fitzgibbon, John, Efq; 
Flood, Frederick, Efq; 
Flood, Warden, Efq; 
Fofter, John, Efq; 
Franklin, Alexander, Efq; 
Franks, Mr. Thomas, Attorney. 
Frazer, James, Efq; 
French, Robert, Elq; 

G. 

Glafcock, Mr. William, Attorney. 
God ley, John, Efq; 
Gordon, Robert, Efq; 
Gorges, Hamilton, Eliq; 
Green, Godfrey, Efq, 

H. 

Hamilton, George, Efq; 

Hamilton, Sackville, Efq; 

Hart, George, Efq; 

Hellen, Robert, Efq; Council to 
the Commiflioners of the Re- 
venue. 

Herbert, John, Efq; 

Hewitt, Hon. Jofepb. 

Holt, William, Efq; 

Hopkins, Francis, Efq; 

Howard, Rt. hon. Ralph. 

Howard, Hugh, Efq; 

Huband, Jofeph, Efq; 

Hughes, Francis Annefley, Efq; 

Hunter, Charles Orby, Efq; 

Huflfey, Dudley, Efq; 

Hutchlnfon, Rt. hon. John Hely, 
Efq; Provoft of Trinity college. 

J. 

Jackfon, Mr. William, Attorney. 

K. 

Keliher, Mr. William, Attorney. 

Kelly. 



SUBSCRIBERS NAMES. 



ZCelly, Thomas, Efq; 
Kingfbury, Thomas, Efq; 
Kirwan, Richard, Elqi 



Lane, William, Efq; 

Langrifrie, Hercules, Efq; one of 
the Commiflioners of the Re- 
venue of Ireland. 

Lees, John, Efq^ 

Lennon, Remigius, Efq; 

Levinge, Richard, Etq^ 

Lukey, Mr. George, Attorney. 

Lyfter, William, Efq-, 

M. 

Mountmorres, Lord Baron of. 

Macarthy, Dalton, Efq; 

Macartney, Rt. hon. Sir George, 
K. B. 6 Sets. 

Macartney, Mr. George, Attorney. 

Mc. Mollen, John, Efq; 

Mc. Nemara, Daniel, Efq; 

Malone, Rt. hon. Anthony. 

Malone, Richard, Efq; 

Mafon, John Monck, Efq; one of 
the CommilTioners of the Re- 
venue of Ireland. 

Maunfell, Thomas, Efq; Council 
to the CommiOioners of the 
Revenue. 

Montgomery, Vaun, Efq; 

Morgan, Richard, Efq; 

Morrifon, John, Efq; 

Murphy, David, Efq; 

Miiigrave, Richard, Efq; 

N. 
Nafh, Andrew, Efq; 
Norton, Brett, Efq; 

O. 

O'Brien, Sir Lucius, Bart. 
O'Brien, Mr. Dennis. 
O'Connor, Charles, Efq; 



O'Connor, John, Efq; 
Olborne, Rt. hon. Sir William, 

P. 

Paul, Robert, Efq; 
Plumptre, Francis, Efq; 
Plumptre, Polidore, Efq; 
Ponfonby, Rt. hon. John, 

R 

Ratcliflfe, Stephen, Efq; 
Reilly, Hugh, Efq; 
Ridge, John, Efq; 
Rowley, Clotworthy, Efq; 
Ryan, Matthew, Efq; 

S. 
Shelburne, Earl of, 2 Sets. 
Southwell, Lord Baron. 
Scott, John, Efq; Solicitor general, 
Sherlocke, John, Efq; 
Shiel, James, Efq; 
Simpfon, Mr. Richard, Attorney. 
Southwell, Hon. Thomas-Arthur, 
Smith, Ambrofe, Efq; 
Spring, Thomas, Efq; 
Stacpole, Jofeph, Efq; 
Staples, John, Efq; one of the 
Commiflioners of the Revenue. 
Steele, Sir Richard, Bart. 
Sterling, Edward, Efq; 
Stewart, Henry, Efq; 
Stuart, Hamilton, Elc]; 
Swan, Edward Bellingham, Efq;. 
Swan, John, Efq; 
Sweeny, Edward, Efq; 
Swift, Mr. Michael, Attorney.. 



Tighe, Edw?rd, Efq; 
Tifdall, Rt. hon. Philip, Attorney 
general and Secretary of State. 
Toler, John, Efq; 

Townfend, 



SUBSCRIBERS NAMES. 
Townfend, Richard, Efq; one of 



the Commiflioners of the Re- 
venue. 

Trant, Dominick, Efq; 

Tunnadine, John, Efq; 

U and V. 
Vernon, George, Efq^ 
Underwood, Richard, Efqj 

W. 

Waller, Richard, Efq; Solicitor 
to the Stamps in Ireland, 



Waller, Robert, Eft^; 
Wallis, John, Efq; 
Walfhe, David, Efq; 
Wefton, Robert, Efq; 
Whittingham, William, Efq; 
Williams, Adam, Efq; 
Willmott, Sir Robert, Bart. 
Wolfe, Arthur, Efq; 
Wolfe, Theobald, Efq; 
Wood, Attiwell, Efq; 

Y. 

Yelverton, Barry, Efq; 



PREFACE. 



PREFACE. 



MY only Intention, at firft, In colleding 
and compoling the following work was 
for my own priv^ate inftru6lIon and ufe ; for in 
the year 174-3, having been appointed attorney 
for the Kings rents in the Exchequer^ as I was in 
the courfe of fix or feven years more to others of 
thofe offices which I ftill hold in the feveral legal 
departments of the revenue *, I very foon per- 
ceived that the due and proper execution of them 
required an accurate knowledge of feveral matters 
of which I then was totally ignorant, and with 
which but very few were acquainted ; as the aBs 
oi fettlement and explanation on the rebellion in 

* And have been lately appointed Solicitor to the comminioners 
of the revenue. 

Vol. J. A this 



ii PREFACE. 

this kingdom in 1641, and the proceedings 
thereon ; the tru/Iee aB and the feveral after 
oBs on the fubfequent rebellion in 16S8, and 
the proceedings aUo thereon ; feveral branches of 
the revenue of this kingdom, with the inflitution 
and conftitution thereof, and the changes therein; 
as alfo of the feveral ofEces where the feveral 
records and archieves relating thereto were to be 
found. 

And being extremely uneafy in this flate of 
ignorance of the feveral bufinefles in which it 
was fit I fliould be knowing, I immediately fet 
about examining all the books and records in the 
feveral public offices of the kingdom for upwards 
of one hundred years before, which were in any 
fort converfant with the Exchequer and Revenue 
of Ireland ; and fome of the gentlemen who had 
been for a confiderable time deputies in the faid 
ofHces, having not only freely communicated to 
me every intelligence I requeued of them, but 
alfo furniHied me with copies ot all luch extracSl?, 
' ' minutes, ^c. as they had themfelves taken, or 
were in their poiTeiTion, relating to the matters 
which they found I was collecting. What with 
thefe, and the innumerable copies and extracts 
which I had myfelf taken, together with the 

many 



PREFACE. ,^ 

many fpecial cafes which happened in the court 
of Exchequer here, relating to my fevcral de- 
partments in the revenue, in the long courfe of 
three and thirty years experience, and which I 
likewife had from time to time colledled ; as alfo 
many fpecial cafes from EngUfli authorities ; the 
whole was at length fwelled to no lefs a bulk 
in the manufcript, than four very large folio 
volumes *, 

But as feveral arduous matters, not only in the 
common law, but alfo of the conftitution, (as I 
may fay) of this kingdom, far above my readings 
and knowledge, were difperfed through the whole, 
as I had collecSted them from various treatifes on 

* This enquiry brought to my recolledtion an irreparable lofs to 
the pubhc, of which I myfelf bad knowledge : Dudley Loftus, 
efq; who had exercifed fome high offices in this kingdom for many 
years during the reign of King Charles Ift, and the fuccelllve Kings, 
Charles lid, and James lid, a gentleman of great abilities and 
learning, having made collections of feveral important matters 
relative to the aforefaid aHs of felthment and explanation, as alfo to 
the rebellion in the year 1688, in feveral manufcript volumes, they 
fell into the hands of my mother, who was adeicendant from him, 
and file having married a gentleman in the army, and they not 
knowing the value of them, the whole, except one volume, was 
ufed as wafte paper upon all occafions in the houfe ; however, in 
this one only volume which happened to efcape, thers were a few 
curious matters relative to the aforefaid aUs of fettkmmt and expla- 
tiation, which are inferted in the following work. 

A 2 thefe 



iv PREFACE. 

thefe fubjeds, it never was my intention to pre- 
fume to commit them to the view of the public, 
until feveral gentlemen, not only of eminence, 
but of high ftation in the law, having at different 
times, within the period of time I have mentioned, 
not only in part perufed them, but got feveral 
extracts from them, prefTed me to do fo. 

This, at my time of life, but chiefly for the 
other reafons I have mentioned, I could not 
think of myfelf to attempt, but thereupon imme- 
diately offered to let the public have the work, 
if any gentleman of the bar, of fuflicient ability, 
would give his time and labour to the examina- 
tion of fo voluminous a colle6lion, and the in- 
numerable authorities from which a confiderable 
part of it had been colle6led, and in reducing 
the huge and indigefled mafs to fuch a degree of 
method and order as might render it fit for the 
eye of the publick ; and accordingly for that pur- 
pofe, I depofited the four manufcript volumes at 
the book flail in the hall of the four court?, 
where they remained for about nine months for 
the infpedlion of all fuch gentlemen of the pro- 
feflion, and others, as were inclined to perufe 
them. 

In 



PREFACE. 

In fome time after, counfellor Charles O'Neill, 
whofe learning, knowledge, and abilities, in his 
profeflion are fo univerfally known, that to ex- 
patiate on them here would be entirely needlefs, 
(after offers had been made by others who were 
ipeedily deterred from the attempt by the labour 
and diiEculty which it was conceived would 
attend it) of his own accord, molt kindly under- 
took to fit the work for the prefs ; and although 
it has greatly interfered with the bufmefs which 
his merit has fo juftly procured him, and of courfe 
his emoluments and. profits thereby, yet he hath 
flill perfevered ; wherefore, whatever approbation 
this produ6\lon (of which there never has been 
any thing of the fort before in this kingdom, to 
which it is peculiar) may meet with, to him, in 
a very great degree, the honour is due. I did 
think it would have made two folio volumes in 
print, but abundance has been omitted which he, 
from his very far fuperior knowledge and judg- 
ment, conceived had not fufficient authority to 
fupport it. 

At the fame time I mufi obferve to my readers, 
that had I met with the fame indulgence from 
fbme few other perfons in office, to whom, at 

the 



VI 



PREFACE. 

the time I have mentioned, I apphed for inftruc- 
tion and materials, as I did from thofe by whom 
I had been favoured as aforefaid, the work might 
have been advantaged ; but I not only met with 
refufals, but a furprizing ignorance, not only of 
the bufmefles of their offices, but even of records 
being in their poffeflion, which I knew to be 
there, and which from my enquiries they after- 
wards found to be fo. One would not let me 
take extrads without the order of government ; 
another conceived it would be difclofmg the 
arcana or fecrets of office, and this even in mat- 
ters which it would be a public advantage, as 
well that every man fliould be acquainted with, 
as to inform the officers themfelves, and their 
fucceiTors. It is otherwife in England : and that 
the matters or bufmefs of any public office (fave 
thofe immediately connedled with the ftate, 
where fecrecy may be abfolutely neceflary) fhould 
be concealed from the publick, feems nearly a 
paradox. 

Wherefore, I cannot help lamenting here, as 
1 have often done before, that there are not more 
public officers in this kingdom who are lefs at- 
tentive to the emoluments than to the knowledge 
of the biifinefs of their offices ; and that fkill, 

abilities. 



PREFACE. vli 

abilities^ and true merit, hath at times been Co 
h'ttle confidered in promotions to offices; and 
that the office had been ever fought out for the 
man, and not the man for the office. But of 
this I am fully convinced, that had the contrary 
been the pradlice in the revenue, and that the 
feveral officers employed therein, eipecially in the 
excife, had been raifed from one department to 
another, for their approved good condu£l only, 
there would have been an exertion in all, not 
only in the doing of their duty, but to excel ; 
and the encreafed produce of the feveral revenues 
of the kingdom would at this day have been fuch,, 
that not one half of the additional duties which 
are now in being, might at this day have been 
wanted. But where the falaries of offices are but 
fmall, (the moft of them being the fame as they 
were when one pound fterling of money would 
purchafe as much of the provifions of life as three 
will now,) and that ignorance, indolence, or de-- 
merit, fhould be preferred to and have the fuper- 
intendency of knowledge, (which comes not by. 
infpiration) integrity, and a6livity, than which, 
in the common tranfaclions of life, there is not 
any thing more mortifying, if the poor difpirited,. 
injured officer fhould in fuch cafe continue to be 
honeft, and merely execute his office, is it not , 

as 



VI II 



PREFACE. 

as much as may in reafon be expe6led of him ? 
I have often heard Sir Richard Cox, that very 
able revenue officer, who died a commiffioner, 
fay, that more than one third of the revenue of 
excife of this kingdom was not then colle6led, 
which might have been colle6led, and that much 
was owing to this grievance, which for many 
years before the time he mentioned this, had 
been the common pradice in the revenue. 

If ever there was a likehhood of a thorough 
reformation in this way, I think I may with con- 
fidence fay, it is in the prefent adminiftration of 
this kingdom; where the moft intelligent, worthy, 
generous, and accomplillied nobleman, who pre- 
fides in it, hath hitherto been (it is well known) 
as induftrious to make himfelf acquainted with 
the conftitution and bufmefs of the kingdom, as 
he is to feek for, and reward the deferving ; and 
if not impeded by fome of thofe illufive fpirits, 
(who, in this, as it is in another kingdom, under 
the alluring fliew of patriotifm, or from a little 
itch for popularity, a vice the inftant it is loughc, 
and is below the noble mind, are its grcatefl: 
enemies) would contribute cheerfully to make it 

fpeedily a very flourilhing one. 

The 



PR E. F A C E. 

The produce of the cafiial revenue alfo, might , 
beyond all doubt be improved feveral thoufands 
a year, and the execution of the public juflice 
of the kingdom (the far more material confide- 
ration) at the fame time forwarded greatly. This 
revenue arifes chiefly from forfeited recognizances 
acknowledged for the appearance and profecution 
of perfons guilty of breaches of the peace in 
outrages and violences of every kind; as alfo of 
fines and ariierciaments, impoied by the feveral 
courts of juftice in the kingdom, on their officers 
and others for negledl or breach of duty in the 
execution of juftice, and for other offences. 

Which recognizances, fines, ^c. being eftreated 
twice a year into the Exchequer, are iflued thence 
twice alfo in the year, in the three feveral pro- 
cefles, commonly called the procefs oi: green wax; 
the firft, according to magna charta^ againft 
goods only ; the fecond againft body, goods, and 
lands; and third againft them alfo, and againft 
heirs, executors, and adminiftrators, (a full ac- 
count of which is in this work) and direded and 
fent to the feveral ftierilfs of the kingdom, in 
order to lew the feveral fums therein, for which 
they are to account in the Exchequer, after they 
are out V of office, at certain times prefcribed by 
law for the purpofe. 

Vol, I. B Now, 



IX 



s PREFACE. 

Now, were the attention paid to this very im- 
portant department of the police of the kingdom, 
which, to promote its execution, ought to be 
paid to it, by thofe who are concerned in the 
feveral ftages thereof, befides increafing the ca- 
iual revenue very confiderably, it would be a 
principal means of promoting that due, that ab- 
folutely neceflary obedience to the laws, which is 
fo much wanting in this kingdom, and of courfe 
contribute greatly to the prevention of the many 
riots and violences of every kind, for which it is at 
prefent noted above all the other nations in 
Europe ; not one in twenty of which would 
happen, were it not tor the ignorance of fome, 
the negledl or mifconducSt of others, and, I much 
fear, the corruption of feveral among thofe who 
are employed in the condudt of this bufmefs, as 
] 'bink I can prove to an abfolute demonftration. 

For the purpofe, the evil originates often, 
indeed too often, with the juftice of the peace ; 
who, being informed, either upon the Examina- 
tion of the perfon injured, or the Infonnation of 
fome other, of fome outrage committed againft 
the peace of fociety, perhaps negleds to take 
down the place of abode, occupation, or other 
addition, of the Informant oiExaminant^ by which 

they 



PREFACE. 

tliey may be afterwards found, either in the 
examination, information, or recognizances, to 
appear and profecute; and if the offender happen 
to be brought before him, and that fureties are 
taken for his appearance, not only the fame ne- 
gledl or omiflion is committed, but perfons taken 
as fuch fureties, who are neither of credit, fub- 
ftance, or known reiidence, how flagrant or out- 
rageous foever the offence may have been. 

Then, let the juftices of the peace be ever fo 
careful in thefe matters, and of tranfadting them 
properly, and that fuch additions of occupation, 
place of abode, &'c. to afcertain the perfons,. 
fliall have been inferted in their recognizances, 
yet, when thefe recognizances, either at the af- 
fizes, or at the quarter feffions, are on default of 
appearance or.profecution, ordered to be eftreated, 
the feveral clerks of the Crown and peace of the 
kingdom (who are very material officers in this 
(I muft again repeat it) mofh important bufmefs, 
and have it much in their power to promote or 
defeat it, negled or omit to infert thofe additions 
in the eftreats which are to be returned into the 
Exchequer, notwithftanding the rule of the court 
of the 2 2d of June, 1772, for the purpofe. So 
likewife the fame negleds or omiffions are com- 

B 3 mltted 



361 



xH PREFACE. 

Tiiitted by thefe officers, where fines are impofed 
on tranfgrefTors and defaulters, not only at the 
affizes and leffions, but alfo in fuperior courts of 
record, commiffions of oyer and terminer, &'c. 
Nor is this all; many of thefe fines and for- 
feited recognizances, from favour, afFedion, party, 
partiality, or other improper confideration, are 
either not entered in the books of thefe officers, 
or, if entered, not extra£led therefrom, or in- 
ferted in their eftreats; and often thele eftreats 
are never returned. 

But when thefe eftreats have been returned to 
the court of Exchequer, they are iffued in pro- 
cefs to the feveral flierifTs of the kingdom, (as is 
before mentioned) to whom they are to be de- 
livered by the purfuivant of the court, after he 
has received them from the feveral other officers 
thereof, whofe bufinefs it is to deliver them to 
him, and for all which tranfaclions certain ffated 
times are appointed by rules of the court, that 
the flierifF may have fufficient opportunity, before 
the returns in the procefs expire, for the execu- 
tion thereof, which has often happened otherwife, 
through the negled or default, or other mif- 
behaviour, of the purfuivant. 

Now, 



PREFACE. ' xm 

Now, by the ilat. 1 2 Geo. I. c. 4. flieriiTs 
iliall have an allowance upon thefe accounts of 
I zd. out of every 20s. for every fum not exceed- 
ing lool, and 6d. for every 20s. over and above 
'the firft lool. of all money (except poft fines) 
which they fhall levy on the aforeiaid procefs of 
the pipe or green wax procefs ; but this allow- 
ance is fo greatly inadequate to the trouble and 
expence which muft of courfe attend the collec- 
tion of fuch a number of funis from fuch a num- 
ber of perfons, many of them wretchedly poor, 
and difperfed through the whole county, that 
the high flieriff leaves the whole tranfading of 
this bufinefs to his fub-flieriff, who generally 
delivers the procefs to the fheriff's bailiffs to be 
executed, who are ufually of the loweft of the 
people, and are not fworn to the execution 
thereof; fo that, perhaps, out of one thoufmd 
perfons which may be in one of thefe procefTes, • 
it frequently happens that a fiieriff, on his appo- 
fal in the Exchequer, may not account for ten 
of the fums therein, (except cuRodiam rents and 
poft fines, in which cafes only the court will not 
receive fuch a return, as the lands charged there- 
with cannot but be known, and the fums of 
courfe be levied therefrom) but on the contrary, 

pofitively 



XIV 



PREFACE. 

pofitively fwear, on the return of the bailiffs to 
them, that perhaps 950 perfons of the one 
thoufand have not either bodies, goods, or lands, 
in his county, although fuch perfons muft, in 
the cafe of recognizances, have appeared before 
the magiftrates who took the fame ; as alfo 
(frequently) in the cafe of fines in the courts, 
where they were impofed ; by which whole feries 
of mifcondu6l, this moft important and very ex- 
penfive procefs of juftice is rendered almoft totally 
fruitlefs, and his Majefty's cafual revenue is con- 
fiderably injured, to the real lofs of the public. 

^ui'J trifles querimonice 
Se tion fiipplicio culpa reciditur f 
^uid leges Jine morihus^ 
Vana proficiunt P 

HoR. lib. 3. Od. 24. 

Bui wherefore do we thus complain^ 
Ifjuflice wears her awful f word in vain P 
And what are laws unlefs oheyd 
By the fame moral virtues they were made f 

Francis. 

But now the queflion may reafonably be, 
what are the remedies for all thefe inconveniencies 
and mifchiefs ? 

In 



PREFACE. 

In the firft place then, it Is propoled, that by 
a law to be made for the purpofe, no perfon 
fliall hereafter be appointed a juftice of the peace 
in any county of the kingdom, who hath not an 
eftate of inheritance, or other freehold, or profit 
rent on leafehold interefts, in the fame county, 
of at lead 300I. a year, except any number not 
fo qualified, not exceeding four at a time, for 
the county of Dublin, to be approved of and 
appointed according to the prefent method for 
that purpofe, and that they only be appointed 
who are moft noted for their abilities, wifdom, 
and integrity. As to their qualifications, fee 
I Ed. III. flat. 2. c. 16. Eng. 34 Ed. III. c. r. 
Eng. 13 Ric. II. flat. i. c. 7. Eng. 2 Hen. V. 
ftat. 2. c. I. Eng. and 18 Hen. VI. c. 1 1. Eng. 
none of which have been repealed, and are of 
force in Ireland. 

And as by feveral flatutes, alfo, many ofi*ences 
are appointed to be tried by the juftices of the 
peace of the feveral counties of the kingdom, at 
their quarterly fefiions, as if the fame were regu- 
larly and properly held, fuppofe a law fliould be 
made for the more regular and effedual holding 
of thefe feffions, and for punifiiing by fine, or 

removal, 



XV 



xvi PR E FA C E. 

removal, fuch of the faid juftices as fliould abfent 
themfelves therefrom, without fufficient exciife ; 
as this would be a certain means of ridding the 
juftices of aflize and goal-delivery of a conft- 
derable part of that trouble which they have in 
the trials of inferior, petty offences, the un- 
doubted duty of the juftices of the peace, but 
which at prefent is almoft totally and fliamefully 
negleded by them, and enable the judges of 
aflize the more effe£lually to tranfa£l the more 
material bufmefs of the country, as it would at 
the fame time prevent that much to be lamented 
lofs of time of the labourers of the country, who 
are too much difpofed to be w^antonly idle, irt 
attending the aflizes feveral days, at the material 
feafons in the year of ploughing, fowing, and 
reapiiig, beftdes the coft and expences they are 
at, moft heavy to them. As to the powers of 
the peace juftices, fee the before-mentioned ftat. 
3^ Ed. ill. c. I. Eng. 36 Ed. III. c. 12. Eng. 
2 Hen. V. ftat. 1. c. 4. Eng. and 4 Elen. 7. c. i 2. 
Eng. none alfo of which have been repealed, 
and are likewife all of force in Ireland. 

To reduce, then, all thefe ftatutes into one 
fufficient and effectual a£l, for the regulation of 
this moft important office, and to impower the 

juftices 



PREFACE. 

jullices of the peace alfo, at their quarterly fellions, 
to try and finally determine all demands or alliens 
whatever, not exceeding 40s. value ; and for that 
purpofe, and for the accommodation and eafe of 
themfelves, and the other inhabitants of the 
county, to hold each quarterly fefiion at a diffe- 
rent town in the county, and four of the princi- 
pal ones to be fixed for that purpofe; and to 
have the fame fees upon all fuch actions as are 
now paid in fuits in civil bills ; I am convinced 
I may venture to pronounce with certainty, that 
after a very few years perfeverance in thefe mat- 
ters, as alfo in a cautious taking and due and 
faithful returning of recognizances, (than which 
there is not any part of the bufmefs more material) 
together with the neceflary afliftance of a pro- 
perly appointed and well regulated office of 
flieriff and its under officers, fuch an appellation 
as a White boy, an Oak boy, or an Heart of 
Steel, vi'ould not be heard of in a county in the 
kingdom ; and that good order, peace, induffry, 
and profperity, would be eftablilhed on a fure 
and permanent foundation in all. In England, 
although this office is not attended to or executed 
as it was formerly, and as it ought to be, yet it is 
far better there than it is here. That juftices of 
the peace may (as well as flieriffs, clerks of the 
Vol. I. G Crown 



XV 11 



xvlii P R E F A C E. 

Crown and peace, and others) be puniflied for 
their negleds or mifcondud in this bufmefs, hy 
fines impofed on them by the court of Exche- 
quer, there have been inftances; or the chancellor 
may fuperfede the commiflion and remove the 
perfons fo charged from the office, upon the mat- 
ter being properly laid before him by the Barons 
of the Exchequer ; but it is far better to prevent 
a mifchief than to have occafion to punifh the 
offender. 

The officer next in order, to be confidered, 
and a very principal one in the conduct of this 
bufinefs, is the fheriff of the county : he is (as 
has been juft mentioned) the coUedor of this 
branch, as he formerly was of all others of his 
Majefty's revenue, and as fuch is entruffed with 
the execution of the green wax procefs ; and on 
his fidehty and diligence therein depends in a 
great meafure the advantage which is to arife 
therefrom to the publick, in the prefervation and 
fecurity of the peace and happinefs of fociety, 
and the improvement of this branch of the King's 
revenue, which for the benefit of the publick, 
is applied in aid of other revenues to defray its 
expences. 

Wherefore, 



PREFACE. xix 

Wherefore, it is to be wiflied that none but 
the principal gentlemen of the firil reputation 
and credit, with fufRcient eftate, (at the leaft . 
500I. a year) in the feveral counties in the king- 
dom, were to be appointed to this ofBce of dig- 
nity, trull:, and authority; upon the due and 
proper execution of which, the property, the life, 
and the liberty of every individual, and the peace 
and fafety of the whole, abundantly depend, and 
for the defence of all which it was beyond all 
doubt originally infliituted, as may appear by the 
many excellent laws which have heretofore from 
time to time been made for the appointment, 
qualifications, and powers of this great officer ; , 
fuch as Artie, fuper chart. 28 Ed. I. c. 8 & 13. 
Eng. 9 Ed. II. ft. 2. Eng. 2 Ed. III. c. 4. Eng, 
4 Ed. III. c. 9. Eng. 5 Ed. III. c. 4. Eng. 14 Ed. 
III. c. 17. Eng. and 12 Ric. II. c. 2. But the 
high importance of this office will beft appear 
from a relation of fome of the ellential bufmefles 
with the execution of which this officer is cn- 
trufted, for the advantage of the community. 

Does he not, then, return the juries who are 
to try our lives, our properties, our liberties ? 
And if in this he is corrupt, would not this main 

C 2 pillar 



XX PREFACE. 

pillar of our freedom, this mofl valuable bleffing, 
(which of all the people on the globe they of our 
glorious conftitution only enjoy) be as tho' we had 
it not ? Is it not by this officer that our laws are to 
be finally executed? And if in this he is corrupt, 
(which from men of fcanty circumflances, or fmall 
reputation, there is but too much reafon to fear 
might be the cafe) would our laws be then any 
other than a mere dead letter, to the utter de- 
ftru6lion of credit and commerce ? But above all, 
is the high truft which is repofed in him on elec- 
tions of members for the legidature ; on his con- 
duct in which, our glorious conftitution chiefly 
depends *. 

At the fame time I muft obferve, that if any 
proceedings have happened in the appointment 



* To fuch a pitch is the abufe of this veiy eflential office at 
prefent arrived, that it is twenty to one if a writ be executed in 
any of the diftant counties of the kingdom ; or if it be that the 
plaintiff is not by the iniquity of an under-fheriff kept from tlie 
benefit of it until he is more wearied in feeking it from this fub- 
ordinate minifter of juftice than he was from his original debtor, to 
the almoll entire dcilrudion of credit; which verifies what has 
been Giid of our conftitution, " that we of all civilized nations have 
" the befl: framed, but worft executed laws." Nor is the Crown's 
revenue, fuch part as the flieriffs colled^, as aforefaid, more eafily 
got out of their hands. 

to 



PREFACE. Ixxx 

to this office, in the leaft degree inconfiflent with 
the aforefaid feveral ftatiites, or with the ftridteft 
adherence to the eftabUihed principles of our 
conflitution therein, it muft in this cafe have 
arifen (as it is well known it did on the E'xcife 
law,) from an abfolute neceffity, and from this 
unaccountable miftake, that the interefl of the 
Crown and that of the people can, in the true 
and real fenfe of the matter, in our conflitution, 
poflibly be inconfiftent ; from which it has often 
been as difficult to get fherifFs to return jury- 
men where the Crown has been concerned againft 

o 

the fubjeft, who were not biafled in favour of the 
latter, as it was alfo to get jurymen who were 
not fo biafled where flieriffs were really impartial ; 
wherefore, the complaints of grievances, which, it 
is alleged, have arifen to the publick upon thefe 
occafions, are in the general bellowed out by 
thofe, who, too ofteji, from their own improper 
proceedings, have been the caufe of any altera- 
tion, or change, which may have been in the 
proceedings in either of the two departments 
I have mentioned *. 

But 



* The method which has been for many years of appointing 
Iheriflfs is thus : The judges of ailize, on their fummer circuits, 
require the llierifls in office in the ieveral counties in the kirgdom, 
each of them, to return them the names of three perfons in each 

county 



xxli PREFACE. 

But to return, if flierlffs upon the execution 
of this procefs, inftead of i2d, which is ail they 
are now allowed on their accounts, as aforefaid, 
out of every 20s. for every fum not exceeding 
lool. were to be allowed 5s. and inftead of 6d. 
for every 20s. over and above the firft lool. to 
be allowed 2s. 6d. for all money, (except poft 
fines and cuflodiam rents, in which laft cafes to 
be allowed 6d. in the pound only) it has been 
conceived, it would Ipeedily have that moft falu- 
tary and much to be wifhed-for confequence, of 
greatly fecuring and preferving the fafety and 
peace of fociety, as the perfons fined or mul£led 
in this procefs could not then afford to tamper 
with the under officers employed by the flieriffs 
in the execution thereof; which procefs in many 
parts of the kingdom are, for the reafons I have 
herein mentioned, abfolutely held in contempt; 



county proper to fucceed them, which tliey accordingly do ; and 
at the meeting of the judges in the chancellor's chamber on the 
morrow of All Souls in the following Michaelmas term, the lord chan- 
cellor calls on them for their returns, which, when received, he 
dehvers to the lord lieutenant, who appoints one for each county 
out of each return. But note, the judges have a power before they 
make their returns to alter the perfons, or any of them, in their 
difcretion. All which is a good deal agreeable to the aforefaid 
ilat. 12 Ric. II, c. 2. But fee Blackft. vol. I. ^^g, i^c. 

fo 



PREFACE. 

fo that our laws are quite ufelefs, mere Ifruta 
fuhnina et vana., befides the lofs of feveral thou- 
fands a year to the cafual revenue ; for even after 
the allowance of this large poundage to flierifFs, 
the encreafe to this revenue would be confiderable 
from the col]e6lion of innumerable fums which in 
all likelihood, for the reafons before mentioned, 
might never have happened. What induced the 
lords to rejedl the bill for this purpofe, the laft 
feflion, after it had been approved of in all the 
other ftages through which it had pafled, is hard 
to conceive, unlefs it was occafioned by a few 
miftakes that were in it, which had been intro- 
duced in fome alterations which had been made 
in the original draft, which was prepared by me. 

At the fame time, the judges, who have the 
difcretionary power of impofmg fines for offences 
unaffeered per pares^ are ever to bear it in mind, 
that in an Britifli conflitution, an abfolute necef- 
fity only can warrant it ; and that of whatever 
benefit the tife of it may be to the publick, in 
thj ways I have mentioned, yet, that its ahufe 
might caufe us to wifh it had never exifted. To 
confider alfo, that no plea can be to the Eftreat 
of a fine which is not firft laid before the court of 
Exchequer for their . permillion. The recogni- 
zances 



xxiif 



xxiv PREFACE. 

zances ftand upon a difFerent footing, they are 
acknowledged by the parties thereto. 

Befides, as to this office of flierlff, this moft 
important as laborious office, for the fervice ol 
the publick, it is a matter well known, that 
what from the expence which flieriffs are at in 
the paffing of their patents, the heavy charges 
on them in feveral of the offices of the Exchequer 
on paffing their accounts, but above all on re- 
ducing of fines, which have been impofed on 
them by the court, for the negleds, defaults, or 
other mifbehaviour, or mifcondud, of the under 
officers, which they muft of neceffity employ, 
and chiefly in this bufmefs of the green wax 
procefs, they are, in the general, confiderable 
lofers by the office; and that not only they them- 
felves, but their families after them, have often 
been involved in the moft diftreffing difficulties. 

Even the indulgence they receive in the length 
of time which is allowed them by the court to 
account^ to pay their tots^ and to clear their ac- 
counts^ (the three ftages through which they arc 
to pafs in order to be difcharged and obtain a 
quietus,) being at leaft double Avhat it was 
forxnerly, as will appear by tlie books in the 

treafurer's 



PREFACE. 

treafiirer's remembrancer's office, (which alteration, 
and the millake on which it is founded, is fully 
fet forth in the following work) whereby, before 
the ilieriffs are compelled to account, their fub- 
llieriffs and their fureties may be rotten in their 



XXV 



graves. 



It has been the opinion of feveral of the firft 
in knowledge in this branch of the revenue, that 
the prefent courfe of the procels of green wax 
might be abundantly abridged ; or that one well- 
ordered writ might do inftead of the three which 
now ilTiie, whereby a prodigious expence would 
be faved to the Crown, as alfo very great labour 
and lofs to the fheriffs of the kingdom, and 
much benefit gained to the publick : whereas, 
by the prefent courfe, the Pipe^ or fecond procefs, 
without any colour of reafon, and againft a 
flanding rule of the court (23 Nov. 1685) ^^ 
the contrary, ifTiies twice ; and then the Treafu- 
rers re?nemhrancers procefs^ with the Prerogative 
writ^ alfo called the long writ^ annexed thereto, 
which, although it be againft every thing, body, 
goods, lands, heirs, executors, and adminlftra- 
tors, and an Inquiry to he held thereon^ yet is 
rather lefs effedive than any of the others ; nor 
is it to be wondered at, from the manner in 

Vol. I. D which 



XXVI 



PREFACE. 

which it is executed, which is thus ; the fub- 
Iheriff in fome httle town or village in the county, 
perhaps in a cabin on the road, where twelve of 
the loweft of the people, his bailiffs and others 
his creatures, are the jury, and a general inqui- 
fition returned Df neither body, goods, lands, 
heirs, executors, or adminiflrators in the whole 
county, as to every perfon contained in the pro- 
cefs, although by a ftanding rule of the court 
(14th May, ijij-f) the inquiry on this writ is to 
be held in every barony in the county ; fo that 
in a courfe of thirty years, for which period I 
have been Solicitor for the cafual revenue, I have 
not feen as many fums brought in thereby; and 
the fame nugatory proceedings have been of late 
upon the Pipe procefs. But as all thefe matters 
may be the better judged of from the whole of 
the proceedings, which are in the following work, 
with my occalional obfervations thereon, I fliall 
refer my readers thereto. 

Others have thought, that it might anfwer the 
purpofed ends much better, if the prefent mode 
of colle£ling the cafual revenue was to be changed, 
as that of the other revenues hath been, by trans- 
ferring it to the feveral colle6lors of Excife in the 
feveral diflridls in the kingdom inf^ead of the 

iheriffs, 



PREFACE. 

flienffs, with good allowance on colledion, but 
not by falary ; and efpecially as the books of the 
hearth-money colle6lors would be of fingiilar life 
therein, by which the places of refidence of the 
inhabitants of every county, who pay hearth- 
money, might eafily be known : behdes, copies 
of the fummonifler's procefs are fent out twice in. 
every year, to wit, in Hilary and Trinity vaca- 
tions, by the Solicitor for the cafual revenue * 
to the feveral colledlors of the kingdom, to en- 
quire of the feveral perfons therein, and of their 
perfonal effedls, and to make return thereof to 
him, or to the commiflioners of the revenue, 
that he may therefrom be enabled to cheque the 
feveral flieriffs on their accounts upon this pro- 
cefs ; fo that they have already a coniiderable 
part of the trouble which they would have, were 

* He is by this office fuperintendent of every other perfon 
concerned in the bufinefs of this branch of the revenue ; 
and fbould therefore with the greateft attention and diligence 
purfue the Inftriicliom he receives with his commiirion. This 
Office, it is to be obferved, was formeily held with that of the 
Clerk of the Infortnations in Dublin port, under the fame cominilTion, 
which was worded as if the bufineffes of both were conneded; 
whereas, no two in the revenue are more foreign to each other; and 
they were aUb held by perfons ignorant of the law, whereas attor- 
nies only are the perfons proper to conduft them, as the aforefaid 
InJlruSlions for both, (which are blended, bat may be eafily feparated, 
and annexed fo to the commiffion for each,) will fully evince. 

D 2 they 



xxvii 



xxviii PREFACE. 

they to be the colledors of this branch of the 
revenue. It is a matter very worthy of confide- 
ration, and would require the matureft. That 
it would deprive feveral officers of the Exchequer 
of large fees and profits, which they make by 
this branch of the revenue, and by the accounts 
offheriffs, Is moft certain; but this is a matter, 
which, if put in competition with the advantage 
of the publick, is fcarcely worth a thought, as 
they may be recompenfed by the publick, and 
efpecially as by the prefent mode of proceeding, 
a large expence is incurred with but little profit 
to the publick, whereas the advantages to it 
would be exceeding great were this bufmefs pro- 
perly conducted. 

The clerks of the Crown and peace, as well as 
the juflices of the peace of the kingdom, have it 
equally in their power to promote, as to poftpon?, 
or defeat the execution of its publick juftice, as 
alfo to improve, or reduce the income of the cafuai 
revenue. For inftance, if juftices of the peace 
would be careful in not fuffering any perfon to 
become fureties for the appearance of perfons 
charged with offences, but fuch as are of fome 
degree of credit and fubftance, and known refi- 
dence; if they would infert in the recognizances 

which 



PREFACE.' xxlx 

which they take, the places of abode and occu- 
pations of fuch, as it will appear by the follow- 
ing work they are bound to do, or may be fined, 
nay, removed ; if the clerks of the Crown and 
peace alfo would be as careful to do the like in 
their Eftreats, which they return to the Exche- ' " - 
quer, and as punctual in the returning thereof as 
they are alfo bound, under the like penalties, to 
do; if on all fines hereafter to be impofed in 
any of his Majefty's courts of record in Dublin, 
or elfewhere, commiffions of oyer and terminer, 
as alfo at the aflizes or feffions, and other courts, 
where fines or amerciaments are ufually laid or 
impofed, the feveral clerks of the Crown and 
peace, or other proper officer, would immedi- 
ately enter down the additions and places of 
abode of the perfon or perfons fo fined, (all 
which requifites the faid feveral officers alfo, by 
the rules of the court, as v/ill appear by this 
work, are bound to perform) and that the judges 
of affize would themfelves compare the Eflreats 
with their own private court-books, which thev 
fliould ever keep as a check upon thofe of the 
clerks of the Crown, and in which they fliould 
be mod: careful to enter every forfeiture and every 
fine they impofe, in order to prevent the grofleft 
offenders (from any intereft or improper influence, 

as 



XXX P R E F A C E. 

as has been often the cafs) from eicaping the 
puniiliment theyjuflly deferve; and to fee that 
true and faithful returns are made thereof, or elfe 
this moll important and expenfive procefs muil 
become a perfe6t nulUtj. 

Then, the oiEces of clerk of the Crown and 
peace are ufually in the fame grant, through the 
whole kingdom, fo that the deputation of the 
latter is as ufually purchafed or farmed ; the pro- 
bable confequential evils of which are fo glaring, 
it were needlefs to fuggeft them : wherefore, it 
has been conceived, it would be better for the 
publick if the offices were to be feparated. 

But there is another matter which alfo is mofl 
worthy of attention. In England, by feveral 
flatutes there, 37 Hen. VIII. c, i. 3 & 4 Ed. VI. 
c. I. and 1 Will. & Ma. flat. i. c. 21, the cujlodes 
rotulorum there have a power ot appointing clerks 
of the peace, yet notwithftanding that thefe 
offices, in this kingdom, are by the King's grants, 
and that there is no fuch flatute here, yet feveral 
lords lieutenant of counties (as they are here cal- 
led) have taken on them to appoint to this office 
of clerk of the peace, which is not only moft in- 
jurious to the legal patentee, (who is generally 

the 



PREFACE. xxxl 

the purchafer thereof) but alfo of much mlfchief 
to the publick. 

Then again, there are feveral corporate cities 
and towns in this kingdom to whofe corporations, 
all the fines, ranfoms, and amerciaments, for all ' 
crimes and trefpailes within fuch cities and their 
precincSls, and all recognizances, penalties, and '. 

forfeitures, of all the citizens and inhabitants 
therein, are granted ; who therefore have con- 
ceived that the clerks of the Crown and peace, of 
their jurifdidlions, are exempted from returning 
the eflreats thereof to the court of Exchequer, 
and orders of the court have been inconfiderately 
(I believe) conceived to that purpofe. But the 
better opinions feem to be, that thefe fines, &'c. 
ought to be eflreated for the fake of publick juf- 
tice, as alfo of the party on whom they were im- 
pofed, who if he conceives they were illegally or 
improperly impofed, may, on application to the 
court, be admitted to plead to the eflreat thereof, 
or they may be reduced, if foundation for favour 
fhould appear to the court, and partial proceed- 
ings prevented, where thefe indulgent grants are 
given. 

And 



xxxii P R 'E F A C E. 

And furely alfo, never did a fairer opportunity 
offer than in the prefent adminiftration, to pe- 
tition for fome law to reftrain the dally pra6tifed 
abufes and confequential grievous mlfchiefs which 
attend the obtaining cujiodiams upon outlawries in 
ci-vil anions between party and party ; which are 
injuring every day more and more the common 
fecurities of the kingdom, and deftroying its 
credit ; and all this moft abfurdly under the fic- 
tion of the prerogative of the Crown, which is 
no more really concerned therein (as I have before 
mentioned in the preface to my treatife on the 
Pieas-fide of the Exchequer, to which my readers 
are referred) than is the prerogative o^ a. Nabob of 
India ; yet, were it (o^ it was even faid by King 
Charles I. (who fell a facrifice to his zeal for 
what he thought the prerogatives of the Crown, 
and the rage of fanaticks) in his anfwer to the 
petition of rights, in the third year of his reign ; 
'"' That his prerogative was to defend the rights 
" and liberties of the fubjedl, as were the rights 
" of the fubjedl to ftrengthen his prerogative." 
Will any perfon, then, be hardy enough to (^j^ 
that this prerogative fliould ever be in fidion 
ufed to injure thofe rights ? And would not 
fuch a proceeding be rather an injury than an 
advantage to the prerogative ? And is it not an 

offence 



PREFACE. 

offence to our virtuous, pious Sovereign, whofe 
benign heart, I am convinced, it would grieve, 
were he to be apprized of the unfit ufe which 
is fo fi:equently made of his royal preroga- 
tive. But as I have in my laid former preface 
endeavoured to fet forth the whole of the very 
improper, nay, unjuft proceedings on this pro- 
cefs, 1 fliall only fum up here the many grievances 
which are the fure attendants thereon; nor fliould 
I have repeated any of them, but that thev more 
properly belong to the following work, as alfo 
the more ftrongly to inculcate them on the minds 
of thofe who may procure the redrefs. 

This procefs, then, which is againft bodv, 
goods, and lands, (and by which the unfortu- 
nate perfon againft whom it ifTues is proclaimed 
a contemnor of the laws, a rebel, and a fugitive, 
although not ferved with any procefs, fummons, 
or previous notice thereof whatever, and is vifible 
every day) may be ifTued for the fmalleft fums, 
for an uncertain, nay, for a fiditious fum, (as is 
often the cafe) for neither bond, judgment, note, 
affidavit, or other voucher is produced, or even 
required, as it is in every other cafe, as a foun- 
dation for this violent proceeding ; and yet it 
fball have preference to, and take place of every 

Vol. I. E other 



XXXIU 



XXXIV 



PREFACE. 

other procefs in the law, even in cafes where 
the moll folid fecurity has been given. 

The dowered and the jointured widow, the 
purchafer, the judgment creditor, the mortgagee, 
unlefs he be in the adual receipt of the rents *, 
and the every other real, fair incumbrancer, are 
often without the leaft notice (for almoft the 
whole proceedings are, as I have fet forth in my 
faid preface, as clandeftine as they are injurious) 
llript of their fecurities, put to great, to grievous 
trouble, and to moft unjuftifiable expence, the 
coft having been often many times more than 
even the fictitious fum ; the before milerable te- 
nants of the eftate eternally harrafTed, until driven 
to emigrate. The landlord, fhould it be a deri- 
vative intereft which is attached on this procefs, 
rendered incapable of bringing an Ejedment for 
non-payment of rent without the permiffion of 
the Exchequer, on a motion to be made by his 
counfel ; (which permiffion even cannot be applied 
for, without the confent of the Attorney general, 
as guardian of his Majefty's prerogatives, to be 

* Bat quaere, If the mortgagee be not in the adual podellion, 
on default of payment of the money on the day appointed by tlie 
deed, and if the mortgagor be not tljcreby ablblutcly tenant to the 
mortgagee for the lands. ^ \ 

previoufly 



PREFACE. 

previouily had for the purpofe) whereas, this 
unfortunate landlord may have no more to fay to 
the debt or demand than an inhabitant of Siberia,. 
and mufl: be a diviner to know the names of the 
many creditors of his tenant who have cuftodianis 
againll; him, as otherwife the fearch for them 
may be endlels, befides the heavy expence at- 
tending this motion, (for which fee my faid pre- 
face, and the chapter on Cuftodianis in the fol- 
lowing work) and all this under the aforefaid 
ficlion of the Crown's prerogative being con- 
cerned therein. 

Then, this fame moft unlucky outlawed pcr- 
fon (who perhaps on a fair trial might not owe 
tlie plaintiff a fliilling) is thereby put out of the 
protection of the law, fo that he is Incapable of 
fuing for his rights, or bringing any acStion for 
redrefs of injuries, and all his goods and chattels, 
without any committed offence, forfeited to the 
King; he is Incapable of being either a grand or 
a petty juryman ; and fome have thought (which 
I leave to the learned) of voting on an election, 
or filling any oiSce in the ftate, whilft this (per- 
haps moft unjuft) outlawry Is fubfifting againft 
him. 

E a And 



XX MV 



xxxvi PREFACE. 

And then, upon this proceeding, the creditor 
takes all, and by Elegit but a moiety; by this, he 
gets an adual pojfejjton^ on the fame fidlion that 
the King is concerned; by Elegit^ in the general, 
but a legal pofleflion. Suppoie then, that this 
procefs fliould never be permitted to ifTue but 
upon a pofitive affidavit of at leaft twenty pounds 
being juftly and fairly due by the defendant to 
the plaintiff; that no priority fhould be given 
to the execution thereon, but as it is now by 
. law between Elegit and Elegit-, and (as I have 
before mentioned) that £/i?^/V^ on judgments fhould 
reach the whole eftate, as is the cafe on thefe 
Cuftodiams, and on ftatutes of the ftaple ; and 
that the fair creditor fhould get an a£lual poffef- 
fion thereon, without the trouble, lofs of time, 
and expence of an Ejedment to get a fecond pof- 
feflion of the fame thing; or provide (as in other 
cafes) that all the aforefaid ftrongly interefted 
perfons fhould have real and lufficicnt notice of 
the opprefhve and diflrefling proceedings on this 
procefs ; would it not be better for all the perfons 
I have mentioned as inteuefted, which may in- 
clude the whole nation, except the Attornies and 
Officers of the courts who iiliic, and the flieiilfs 
and fub-iheriffs who execute them. It has been 

faid, 



PREFACE. 

faid, that the judgment creditor may prevent his 
being injured by this procefs, by extending 
immediately on an Elegit \ but every man who 
knows any thing of thefe matters, mufl: know 
that this would as efFedually deftroy this common 
jfecurity of the kingdom, as this procefs is efFe6l- 
ing it every day. 

Attempts have been made, and fome of them 
of my promotion, to relieve us from the dreadful 
ahufes which attend the proceedings on this pro- 
cefs ; but, alas! the private intereit of a it\N in- 
dividuals prevented it, as hath been too frequently 
the cafe in this unfortunate kingdom ; yet, old 
as I am, I will not yet deipair ot feeing it ac- 
compliflied; if not, I have this comfort, that I 
have done my part to the befl: of my abilities, 
and without any private gain or felfifli view. 
The paucity of cafes in the books (I mean the 
Englifli publications, for there are none here) 
will evince how very fparingly the procefs of out- 
lawry have been ever ufed in England ; and in 
one of them, i 2 Mod 413, there is a cafe, where 
a perfon having outlawed another in a civil a6lion, 
whom he knew was vifible, and might be eafily 
fervcd with procefs, was ordered to reverfc the 
outlawry at his own clvarges. And fome years ago, 
having written to an officer of the Exchequer in: 

Enrrjand, 



xxxvu 



XXXVlli 



P Pv E F A G E. 

England, ray acquaintance, for the proceedings 
upon Cujlodiavis^ and J nj unBious w^on fuch Out- 
lawries, in civil anions between party and party, 
he fent me the rules of the revenue fide ot the 
court of P^xchequer there, (which are yet in my 
pofTeflion) and among them, there is but one 
in anv fort relating thereto, which is of the 13th 
of May, 16*^9, and is, " That w^here any out- 
" lawry fhall be tranfcribed into the court, and 
" procefs made out thereon, and afterwards fuch 
" outlawTy fliall be reverfed, before any judgment 
" fliall be entered for removing the hands of the 
" Crown, and the party outlawed reflored to his 
*' polFeflion, the profecutor of fuch outlawry fliall 
'' be paid fuch cofl:s as fliall be taxed by their 
" Majeflies Remembrancer, or his deputy, for the 
" proceedings in the faid court." And at the 
fame time informed me, that he had been feveral 
years an Attorney of the court, and had never 
been concerned in any luch proceeding. And in 
2 Atkins, 408, it is mentioned, as if it were a 
fpecies of proceeding peculiar to this kingdom. 
In truth, it is a proceeding the ahufe of 
which is almofl: equal to the deflroying of 
the credit of a country, and is a difgrace to 
the juftice thereof. 

There 



PREFACE. xxxlx. 

There is yet another obje6l worthy of attention,. 
and that is the prefent ftate of the malt liquors ot 
this kingdom, that indifpenfible neceilary of life; 
a matter worthy of moft ferious confideration and 
attention, not only with regard to the great lots 
which the kingdom luRains by the prodigious 
fum which the vaft importation of this commo- 
dity takes from it yearly, and the great diminu- 
tion of his Majefty's revenue of Inland Excife; 
but chiefly to the health and morals of the lower 
fort of people, which are almoft deftroyed by the 
fubftitution and too general confumption of fpi- 
rltuous liquors; there being hardly a village, nay, 
even a large town or city, in the kingdom, where 
a drop of Irifli Ale or flrongbeer is to be had which 
the pooreft wretch can with fafety admit into his 
flomach ; nothing but Englifh Porter, which they 
of circumftances only canpurchafe ; and even this 
from the flownefs of its vent, and the adultera- 
tion it fuffers, is often hardly drinkable, to the 
extreme great prejudice of thofe two important 
ohje6ts, tillage and manufadures. 

In order the more fully to inveftigate this moft 
interefting matter,, it will be neceilary to take an 
aecount, which may be eafily obtained, of the 

quantity 



PREFACE. 

quantity of Englifli ftrong Beer and Ale Imported 
at prefent into this kingdom ; of the duty of 
cuHiom and excife, and other charges here thereon; 
the Inland Excife upon the Irifli malt liquors ; 
the expences of this manufadure ; the difference 
in thofe expences between the time the duties 
were impofed thereon and now, and the prices 
at which the Englifli and Irifli malt liquors are in 
the general fold at in boch kingdoms ; in which, 
we are alfo to take into confideration, the great 
advantages which the Englifh brewers have over 
thofe of this kingdom, from the prodigious bounty 
upon exportation ; in the meafure of their gallon, 
and in the hops to the brewers there and here, 
not only in price, but in the quality, as they 
have the firfl: choice, ^c. 

When all this fhall be done, I am inclined to 
think that, on a fair comparative view, it will 
appear that until the' brewers here have fome fur- 
ther encouragement for brewing better liquor 
-than they have at prefent, we may defpair of ever 
having it; as fome proof whereof, it muft be within 
the niemory of many, when good wholfome ale 
was fold in this city for two pence and excellent 
for two pence half-penny a quart ; fo that it was 
ufual for mechanicks, and others of higher rank, 

to 



PREFACE. xVi 

to (pend an evening over a cup of it; and there 
were feveral Brewers then extremely wealthy ; 
whereas, now It Is much otherwile, though there 
is not near the number in the trade that were then. 

But now, as to the benefit which may arlfe to 
the revenue of this kingdom from the encourage- 
ment and improvement of the Brewing trade cS 
it : The ftrong Beer and Ale imported here from 
England laft year, amounted to near 54,000 
barrels, of which thofe of ftrong Beer, called 
Porter, were not lefs than 53,000, for the im- 
portation has been encreaiing every year for fome 
years paft. For thefe 54,000 barrels about 
^56,700, Irlfli money, has been fent from this 
kingdom, at 21s. Englllli, a barrel, which is 
what the importing Irlfh merchant only pays for 
it, though {old for perhaps 30s. for confumption 
in England, as he has the benefit of the draw- 
back or bounty in England, upon exportation 
from thence ; fo that what with ^9,000 being 
the freight thereof, at 2cs. a tun, as alfq the 
coil: of infurance, and other charges, as for butts, 
hogllieads, barrels, &'c. not a lefs fum than 
^^70,000 is fent from this unfortunate kingdom, 
and mufi; increafe if not prevented by brewing 
better liquor here. 

Vo:.. I. F The 



:lil PREFACE. 

Tiie ckitles of Exclfe and Cuftom, then, upon 
the quantity {o imported, according to the pre- 
lent method of rating it on the contents of the 
Engh(h barrel, which being fome fmall matter 
under is. ^d. a barrel, amounts to very near, 
but not quite, ^4,500 per annum ; (which im- 
ported Beer is not liable to any Inland Excife) 
whereas, the duty upon the like quantity manu- 
factured here, which, from the late alteration 
made in the meafurement of the gallon, refpe6l- 
ing the additional duties, and the lots of Excife 
thereby, is at the rate of 4s. and fome fmall 
ira£tion of a halfpenny, per barrel, would 
amount to upwards ofj^ 10,800; fo that in this 
cafe, the increafe to the revenue of the kingdom 
would be j/^7,200, which would increafe with 
the confumption ; befides the increafe in the re- 
venue (and no inconfiderable fum) by the duty 
on the additional quantity of hops ufed in luch ^ 
brewing, which would be fupplied from England. 
And then whatever detriment the prevention 
hereby of the importation of inch Engliih malt 
liquor might be to fome individuals in England, 
it would be no lofs, nay, it would be a laving 
to the revenue thereof, as not only the whole 

Excife 



preface/ xliii 

Excife thereon, being 8s. a barrel, is drawn 
back upon the exportation of theU; hquors, but 
IS, premium given upon every banel lo exported, 
when barley is at 24s. a quarter, or under. 

It has occurred to fome perfons (if it could be 
done without injuring his Majefty's hereditary 
revenue, which fhould never be infringed vvhiHl 
we regard the prefervation of the conllitution of 
this kingdom; an allertion which may feem ftrange 
to fome, yet is moil: certainly true,) in order to 
encourage the Brewers, to take off fome of the 
duties upon malt liquors, and to lay an equal 
portion upon malt. This, on the other hand, 
has been obje£led to, as it might be lubjecting 
the Country gentlemen to the Excife laws ; but 
there is fuch a duty in England without any 
fuch inconvenience^ for by the A6t which induces 
it there, a compofition may be made for it ; 
and fo it might be here. 

It is true, the Brewers of this kingdom have 
lately had a very great advantage in the altera- 
tion which has been made in the mealure of our 
gallon, to wit, from 217 .t to 272 ^ cubical 
inches, fo far as it reaches, which is only to the 

F 2 Additional 



xliv PREFACE. 

Additional Duties^ not to the old Excije^ it bein^ 
the King's Hereditary Revenue^ and not to be in- 
fringed without his previous confent; the hiltory 
of which alteration is as follows. 

Sir James Shean and partners, to whom, and 
ten others, the Revenues of this kingdom had, 
in the year 1676, been farmed at the yearly- 
rent of j/^ 2 40,0 00, having obferved that the 
gallon by which their predeceflbrs * had re- 
ceived the duty of excile, did contain 272 \ 
cubical inches, when, at the fame time, the 
common gallon ale meafure, m. ad e ufe of through 
the kingdom, and which was authorized antl 
fealed by the feveral clerks of the market, did 
confift of no more than 217^0 cubical inches,, 
being juft 5 of the gallon by which they received 
the duty ; and this being a lols to the Farmers^ 
upon enquiry how the law was as to this pointf 
they found that by an IriHi a6l, 2S Hen. VI, 
c. 3. it is enabled, " That there fliall be but one 
meafure throughout the kingdom, that is to fay, 

* To witi John Forth, of London, alderman, to whom, and 
ten others, the faid revenues had before, in the year 1669, been 
farmed for feven years, at the yearly rent of ^219,500, as appears 
by the deed in the Rolls, 

the 



PREFACE. xl^ 

t?iie gallon, the pottle, the quart, the pint, and 
the half-pint, for ineafuring wine, ale, and other 
liquors ;" but it does not mention what the con- 
tents of the gallon ought to be. 

That in another Irifli a6i:, 7 Will. lU. c. 24. 
there is a gallon for meafuring corn appointed, 
containing 2 J 2, 1 cubical inches, which is anfwer- 
able to the Winchefter meafure ; this meafure 
was to remain in the Exchequer for a ftandard. 

The 10 Hen. VII. c. 22. makes all the laws 
in force in England to be fo in Ireland, the Farmer 
then enquired how at that period the gallon was 
afcertained in England, which was as follows, by the 
51 Hen. III. ftat. 2. the gallon was thus fettled, 
an Englifli penny, called a Jlerling round^ and 
without clipping, to weigh 32 wheat corns in^ 
the midfl; of the ear, 20 pwts. to make one 
ounce, I 2 ounces one pound, and 8 pounds one 
gallon of wine, and 8 gallons of wine to make 
one London bufhel, and 8 bufliels one quarter. 

In the 12 Hen. VII. c. 5. Eng. all the meafures 
in England were called in, and a new ftandard 
meafure was erected; and as before the faid flat, 

the. 



xlvi PRE F A C E. 

the gallon was to contain 8 pounds of wine, the 
gallon thus eflabliflied was to contain 8 pounds 
of wheat, of Troy-weight ; and as 8 pounds of 
wine put into a cavity that fhall juft receive it, 
and no more, is to another cavity that fliall con- 
tain 8 pounds of wheat, fo is 217 /^ cubical 
inches, the contents of 8 pounds of wine, to 
272 ^ cubical inches, the contents of 8 pounds 
of wheat. 

Thus the Farmers found out the contents of the 
liquid gallon in England in the 10 Hen. VIL 
and at all times before; and as the Irifli ufed that 
o-allon in the common ale raeafure, and as the 
Englifh Ad of 12 Hen. VII. was not made an 
A61 in Ireland, they confidered the gallon contain- 
ing 2 1 7 fo cubical inches, as the only legal ftandard 
meafure in Ireland, and upon a controverfy here- 
tofore between the Farmers of the Revenue, when 
it was fet to farm, and the Brewers, the matter 
was debated at a Council board, who gave their 
opinion in favour of the gallon 217 f^ cubical 
inches. 

The pradice of taking th€ duty of Excife 
upon Beer and Ale, by the fmall gallon of 2 1 7 ,*; 
cubical inches, continued until the 1 1 & 12 Geo. III. 

c. I. 



PREFACE. 

c. I. when the legiflatiire^ upon confidering the 
ad of 12 Eliz. c. 3. and the faid ftatute, 7 Wil. 
III. c. 24^ which mention the ale gallon as con- 
taining 272 ^ cubical inches, enadled in the money 
bill, that the Excife fhould be taken by the gal- 
lon containing 272 ^ cubical inches. The diffe- 
rence, then, between 217 f^ and 272^ is a fifth 
part, fo that the Crown lofes almoil: a fifth part, 
or near is. of the additional duty formerly re- 
ceived^ but it is in this only, for the alteration is 
not ufed in taking the Old Excife^ (although it be 
claimed by the Brewers) for the reafons I have, 
mentioned before *. 

r am 



* When Humphry French was lord mayor, an A£t pafTed, 9 Geo.. 
II. c. 19; §. 1. making ihe Dublin Brewers barrels to contain 40 
gallons, and the half barrels 20 gallons, according to the 217/a 
cubical inches, which accounts for the above aheration, that each 
gallon of the barrel of 32 gallons fnould contain 272^ cubical 
inches ; for 32 gallons of the latter are exadlly equal to 40 gallons; 
and fix tenths of the former dimenfions. 

The Dublin Society once had the moft important objedl of en- 
couraging by premiums or bounties the improving the malt liquors 
of the kingdom, which, at the fame time, woivld alfo much pro- 
mote its agriculture, (the primary cauTe of that noble inflitution,) 
g/eatly at lieart, as their then proceedings will (hew ; but a recent 



XlVll 



xlvili PREFACE. 

I am convinced, if the Revenue law^s of this 
kingdom were novv^ to be collecled, contraded, 
and properly digefted, and every law by which 
a forfeiture, or a penalty might be incurred, were 
to be promulgated as publickly throughout the 
kingdom, as poflible, it would be produdtive of 
much advantage to the Revenue, not only in the 
prevention of many frauds, but the faving cf a 
confiderable portion of the expences attending the 
many legal profecutions on account thereof The 
colle£lions of fuch of thefe laws as had been 
made antecedent to the ;^^ Geo. II. c. lo. by 
which the number mentioned in the ftatute of the 
31 ft. of the fame reign, c. 6. with thefe ftatutes, 
and the feveral laws fince made, form at this day an 
abfolute mafs of contradi6lion, confufion, and 
perplexity. And there is not a feflion of par- 
liament in which there are not as many new Ads, 
or clauies tor Acts, propofed as there are under 
ofScers, who wiili to have as little trouble in their 

!age in a I'qv (who ftldom fai! to attend, and influence others) 
for certain manufaftures which we cannot export, (! need not fay 
■more) hath foiTiuch engroiied their attention of late, that Agriadlure 
is becoms too much but a fubordinate coiifideration ^ and the 
reclaiming the Waftes oi the kingdom, (many millions of acres) 
thofe inexhauftible mines of population, wealth, and ftrength, (of 
whicii an Earthquake, or (ome fuch fpecial vifitation of Heaven, 
only could deprive us) aimofl totally flighted. 

employments 



PREFACE. xllx 

employments as poflible. It would be well worth 
while to pay generonfly fome gentleman of the 
bar to complete what I hav^e here mentioned 
againfl: the next lellion of parliament. 

And now to conclude; the mofl honourable 
and refpeclable lift of iublcribers to thefe my 
attempts, cannot but make me a little vain ; yet 
I tremble for their fuccefs, and, with great humi- 
lity, crave leave to hope, that whatever they may 
fall fliort of any expecSlations from them, that the 
moft favourable indulgence of my readers will 
confidcr, that they are the firlT: of the kind in 
this kingdom, nor have I met with, or ever 
heard of any upon the fame plan even in England; 
as alfo that the well-known multiplicity of buli- 
nefles in which I have been all along engaged 
(perhaps exceeded by none that ever was of the 
fphere I am in) will be kindly taken into the 
account. 

As to the omiflions in the body of the work, 
M'hich are fupplied at the end of it, the fearching 
for the Rules of the Court was very laborious, as 
the office books were not indexed or alphabetted 
(as it is called) for near fixty years after the time 

Vol. I. G from 



PREFACE. 

from which 1 took my fearch ; and after the firit 
volume had been printed, upon a fecond fearch, 
(which not till then occurred to me was neceiTary) 
I found that fome had been omitted in the 
Indexes, or mif-indexed„ and one new one after 
made. But in order to make amends the bell: 
way I can, I have, after the general Index to the 
work, given a particular fliort one of all the 
Rules only, of the Revenue fide of the Exchequer, 
which will be very fatisia6lory to the Court, and 
the Pra6litioners. Then, other matters occurred 
as worthy of infertion fince the firft volume was 
printed, and as the work is divided into chapters, 
they could not then be inferted in thofe to 
which they properly belonged. 

It is alfo requefted, that on receipt of the two 
volumes, the errata of the prels (iuch as are ma- 
terial, for which I muft for the fame reafons alfo 
plead for indulgence) may be corre6ied with a 
pen ; half an hour might do it effectually. 

But here I cannot help obferving, that not- 
withftanding the contents and propofals had been 
not only a confiderable time advertifed in feveral 
of the publick papers, but polled up in the halls 

of 



PREFACE. 

of the Four Courts, and in feveral of the publick 
Coffee-houfes in the city, yet, not even a fingle 
Merchant, nay more, not a Revenue Officer, 
fave the Commiffioners, their two fecretaries, and 
about four more, appears in the Hft of fub- 
Icribers, ahhough the work fo efpecially ap- 
pertaineth to them and their refpedtive bufi- 
nefles. 



G 3 CON- 



CONTENTS. 



VOL. I. 



CHAP. I. 

Page 
Of the Origin,^ yurifdiBiofty and Divijion of 

the Exchequer _ _ _ j 

CHAP. II. 

Of the federal and refpeSiive Oficers belong- 
ing to the Exchequer^ both fuperior and 
inferior - - - g 

CHAP. III. 

Of the puhlick Revenue of Ireland - 28 

CHAP. 



llv CONTENTS. 

CHAP. IV. 

Page 
Of the Kings Rents in Ireland^ and the an- 
cient and prefent Method of colkaing them 3 1 

CHAP- V. 

Of the Cnjloms and Impofl Excife, and Addi- 
tional Duties^ on Goods imported and ex- 
ported, and the Manner of colkBing and 
accounting for them 



60 



C HAP. VI. 

Of Prizage and Butler age - 74 

C H A P. VIL 

Light-houfe Duty - - o 

CHAP. VIII.' 

Of the Inland Excife, Ale, &c. JVine, &c. 
Licences ~ ^ 

CHAP. IX. 

Of Hearth-money - - ' ^^^^ 



CONTENTS. ;k , 

CHAP. X. 

Page . - 
Of other Inland Additional Duties - 91 

C H A P. XI. 

Of Seizures^ Forfeitures^ and Fines - 97 

CHAP. XII. 

Of the Manner of pajfng ColleSiors Accounts 99 

CHAP. XIII. 

Of Fines and Amerciaments^ and forfeited 
Recognizances ; and their Ejlreats 1 02 

CHAP. XIV. 

Of the Procefs which iffues to the feveral 
Sheriffs^ called the Procefs of Green M^ax 128 

CHAP. XV. 

Of Profits of the Hanaper^ Poft Fines^ Cuf 
todiam Rents.^ Firji Fruits^ Profits upon 
Faculties^ and Twentieth Parts - 135 

CHAP. 



Ivi CONTENTS. 

CHAP. XVL 

Page 
Of IVaifs,, Eftrays^ Goods of Fugitives and 
FelonSy Deodands^ H^rech^ Treafure- 
trovt^ and Gold and Silver Mines - 141 

CHAP. XVII. 

Of Efcheats and Forfeitures - 150 

CHAP. xviir. 

Of Lands pur chafed hy Aliens - 1^9 

CHAP. XIX. 
Of Forfeitures in Mortmain - j 6 1 

CHAP. XX. 

Of the Manner of faffing Sheriffs Accounts 1 6c^ 

CHAP. XXI. 

Of the Forfeitures in this Kingdom hy the 
Rebellion in 16^1 - - - 187 

CHAP. 



C O N T fe N T S. !V*'"^ 



ivii 



c^^^ir^^ ft xm •' 

Page 
0/* ^/^e Forfeitures "in this Kingclo?n by the 
Rehellton /// 1688 - - - 229 

C H A P. XXIII. 

Of Informations in the Exchequer - 252 

CHAP. XXIV. 

Of Informations in this Court on Goods feized^ 
otherwife Jlyled in Rem - 260 

CHAP. XXV. 

Of Informations before the Cojnmiffoners or 
Sub-conwiijf oners of Excife - - 273 

CHAP. XXVI. 

Of Debts due to the King^ and his Retnedies 
for Recovery of them - - 287 

Vol. I. H CHAP. 



Iviii CONTENTS. 

CHAP. XXVII. 

Page 

Of the fever al Remedies for the Recovery of 
the Kings Rents - - - 314 



CONTENTS. 



CONTENT S; 

V O L. II. 

CHAP, xxviir. 

Page 
Of Ofices or Inquifitions - - i. 

CHAP, xxix: 

Of the Suhjed's Remedy ogainjl the Crown 
hy Petition of Right y Monftrans de droit, 
and Traverfe - - - 13 

CHAP. XXX. 

Of Cnjiodiams - - - 25: 

APPENDIX. 

No. I. 

The Oaths of the Officers of the Court of 
Exchequer^ and fome others taken from 
the Red Book of the Exchequer - 47; 

No. 2- 

The CommiJJioners of the Revenues Patent 73 

H 2 No. 3. 



h CONTENTS. 



No. 3. 



Page 



T/je Powers granted hy Law to the different 
Boards of Excije and Ciijloms refpedhely^ 
and what particular Branches of the Re- 
venue of Ireland fall p'operly tinder each 
Board - - - 95 

No. 4. 
Of the Down and other S-urveys - 112 

No. 5. 

The Materials to he fought for on any ^u,ef- 
tion ahout Lands forfeited on the Rehellions 
in 1 641 and 16%^ - - 118 

No. 6. 

j4 Report of feme Deter?ninations in this 
Kingdom and in Great-Britain upon the 
forfeited EJIates in 1 6 4 1 and 1688 - 130 

No. 7. 

A Cafe deterfnined in the Court of Exchequer 
of Ireland in the year 1 768, (J« the Pound- 
age 



CONTENTS. 



ixi 



Page 



a^e Fee ar'ifing to the Vice treafurer of 
Ireland on Money ralfed^ zvith an Account 
cf the Poundage Fees claimed hy this Ojji-' 
cer and the Clerk .of the Pells^ and the 
late Refolutions of the Hotfe cf Commons 
for addrefftng his Majefy to grant them 
certain Salaries in lieu of Poundage I'ees 198 

No. 8. 

Of the Confitution of Ireland with regard 
to the Making of Laws - 223 

No. 9. 

The Manner of paffing the puhlick Accounts 
hefore the HquJc of Cofjimons^ and the 
prefent State of the puhlick Accounts 237 

No. 10. 

An EJiahliJljment or Lift containing ail the 
Payments to he made for Civil Lift Affairs 
for the Kingdom of Ireland, dated 2d of 
March, 1761, and conunencing 2t^t\\OSt. 
I76'v>, the time cf his prefent Majeflys 
Acceffion to the Throne - - 242 

No. II. 



Ixli CONTENTS. 



No. II. 



Page 



An AhJJraB of the Hereditary Revenue 
and Additional Duties for two Tears, 
from Lady day 1773 to Lady day 1775 252 

No. 12. 

A State of the Eflahli foment and other 
Charges of Government for two Tears, 
the Civil Lift ending the 25 th and the 
Military ending the 31ft c?/March, 1775, 
together with the Payjnents fnade hy the 
Vice treafurer, and the Arrears remain- 
ing unfatisfcd. - - a 54 

No. 1 3-. 

A general State of the National Account 
for two Tears, from Lady day 1773 to 
Lady day 1775 ~ ~ 2.57 

No. 14-.. 

The State of the Paflurage Refit of his 
Majejlys Park, called the Phoenix-park^ 
and of Port-corn Rents, which upon the 

Augmentation 



CONTENTS. kill 

Page 
Augmentation of the Chief Governor s 
Allowance^ in -the year 1763, 3 Geo. 
HI. was no longer to he in their Receipt., 
hit to he colleBed hy the Cofnmijfoners 
of his Adajefys Revenue., in like manner 
with his other Rents - - 259 

SeleB IVritSn, Entries.^ and Pleadings 279 

Addenda - - - 341 



N. B. Lord Chief Baron Parker's Reports of 
Revenue Cafes in the Exchequer In England 
having appeared flnce the two Volumes of this 
Work were finifhed, and it being apprehended 
that a few points therefrom may be acceptable, 
they are accordingly inferted after -page 345 in 
the fecond Volume. 

%* For the Errata fee the End of the fecond Volume. 



A TREA- 



r R E A T I S E 



OF THE 



EXCHEQUER and REVENUE 



O F 



IRELAND. 



CHAP. I. 

Of the origin, JURISDICTION, and DIVISION 
OF THE EXCHEQUER. 

IT is notdefigned in the following treatife to enter into 
a difquifition concerning the ancient conftitution of the 
Exchequer * in England ; or to fliow how it was formed 
from, and agreed with, that of Normandy : thofe who are 
defirous of receiving information on that fubje6t will find 
their curiofity amply gratified in the laborious and learned 
refearches of Mr. Madox, in his hiflory of the Court of 
Exchequer. 

* The common and mod probable derivation of the Name is from the old 
French word Eschequier, which fignifies a Chefs-board, or Chequer-work; and 
becaufe a cloth of that kind was laid upon the table, upon whicli the acconiptants 
told out the King's money and fct forth their accounts, it was called the Court of 
Exchequer. Madox 109. 

Vol, I. B It 



2 Op the exchequer axd 

Court of It is fufficient to obferve, that the Court of Exchequer 

ircian'd"^'^ ' ^^ Ireland, which is one of the four fuperior courts at 
formed from DubHn, was formcd after the Exchequer in England, pro- 

that of En?- ,,, , , , r 1 ■ ctt-'ti • 

land. bably about the I2th year or the reign or King John, viz. 

A. D. I2IO, at which time that King caufed all the laws 
and cuftoms of England to be eftablifhed, for the future, 
in Ireland ; as appears by a charter of Henry III. begin- 
Co. Lilt. 141. ning with thefe words ; " Rex, &c. Baronibus, militibus, 
b. Caiv'cafe^" " ^ omnibus libere tenentibus L. falutem. Satis, ut cre- 
*' dimus, veftra audivit difcretio, quod quando bonas me- 
" moriee Johannes, quondam rex Angliae, pater nofter, venit 
" in Hiberniam, ipfe duxit fecum viros difcretos & legis 
" peritos, quorum communi concilio, &ad inftantiam Hi- 
" bernienfium, ftatuit & precepit leges Anglicanas in Hiber- 
" nia, ita quod leges eafdem, in fcripturas redadas, reliquit 
" fub figillo fuo ad fcaccarium Dublin." 

and agrees And as the Exchcqucr in Ireland was formed from that of 

bu|-,n£fs'"i?. England, {o it agrees with it pretty much, as well in the 
names and duty of its officers, as in its bufinefs and prac- 
tice ; being, like that, inftituted to order and determine the 
rights and revenues, and to recover the debts and duties 
due to the crown. 

Divifion. According to the ufual divifion, this Court confifts, as 

it were, of two parts ; whereof the firft is called the judi- 
cial or fuperior part J and the other, the receipt or inferior 
part of the Exchequer. 

Jtidiciaior The judicial or fuperior part of the Exchequer is con- 

upeiiorpart. ^^^^^^^^^ cfpccially, in the judicial hearing and deciding of 
all caufes appertaining to the King's coffers ; and was anci- 
ently called, Scaccariu7?i computorum. And this part of 
the Exchequer is a Court of law and equity. 

The 



REVENUE OF IRELAND. • 3 



o 



The Court of law, or plea fide, is held, after the courfe A Court of 
of the common law, before the Barons. And here the 
plaintifFought to be farmer or debtor to the King, or feme 
way accomptant to him. And in this Court the Attorney- 
general brings his information for any matter touching the 
King's revenue. And the leading proccfs is either k writ 
of Subpena, or quo minus. 

The Court of equity is held before the Treafurer, Chan- And a Court ' 
cellor, and Barons ; but ufuaily before the Barons only. °' t-l""/- 
The proceedings are by Englifh bill, and in a great mea- 
fure agreeable to the pradice of the High Court of Chan- 
cery. And the plaintiff muft here likewife fet forth that 
he is debtor or farmer to the King. In this Court the 
clergy ufuaily exhibit bills for the recovery of their tythes. 
And here the Attorney general brings bills for any matters 
concerning the revenue. And any perfon grieved in any 
caufe profecuted againft him in behalf of the King, may 
bring his bill againfl the Attorney general to be relieved 
in equity. 

And by a ftanding rule in the equity fide of the Court Rule as t* 
upon filing any bill againfl the Attorney general to be re- pr°«eding 
lieved againfl any information, fcire facias, or other mat- Attorney ge», 
ter, he fhall not be ferved with a fubpena to anfvver, but 
fhall be attended with an attefled copy of the bill, and an 
order defiring him to anfwer in four days after fuch fer- 
vice; which order the Chief remembrancer is to enter of 
courfe. And if the Attorney general fhall fail to anfvver 
within that time, upon affidavit made of fuch fervicc and 
motion thereupon, an order fhall be granted to flay pro- 
ceedings, until anfwer or further order of the Court. 
And his anfwer is ufuaily fworn to. 

B 2 And 



4 Of THE E X C H E O U E R and 

And the Attorney general may call upon any that are 
intereiled in the caufe, or any officer or otlicrs, to inftruifl 
him in the making of his anfwer, fo as that the King be 
not prejudiced thereby. 

By ficiion ail But now, by a ficflion, all kinds of perfonal actions may 
fue'here'™^ be profecutcd by any perfon in this court. For as all the 
3 Biackft. officers and minifters of this court have, like thofe of 
Dyet^%iS other fuperior courts, the privilege of fuing and being 
fued only in their own courts, fo aUb the King's debtors 
and farmers, and all accomptants of the Exchequer, are 
privileged to fue and implead all manner of perfons in 
the fame court that they themfelves are called into. So 
that by the fuggeflion of privilege, any perfon may be 
admitted to fue in the Exchequer as well as the King's 
accomptant; and the furmife of being the King's debtor 
is become mere matter of form and not traverfable. And 
the fame holds with regard to the equity fide of the 
court J for there any perfon may file a bill againft ano- 
ther upon a bare fuggeftion that he is the King's accomp- 
tant. 

What aaions Evcry adion, which concerns the King's revenue 
!^"'\^,^. immediately, muft be fued in this court; and if brought 

Wought here. -' ^ 

Hard. 193. in another court will be removed hither. As where an 
ejedment is brought by a perfon, whofe title is under an 

Hard. 176. extent out of this court, for debts in aid. So if a man 
be outlawed in a civil adion, and lands in his pofTeffion 
be extended, and a third perfon who claims a title to them 
brings his adion, it muft be in this court. 

Free. Ciia. So whcrc an extent in aid was taken out by the King's 

153. zVern. farmer of the hearth-money asainft his own debtor, 
420. J. *- J ij 

agamit 



REVENUE OF IRELAND. i 

againft whom a commifTion of bankruptcy was before 
awarded, and the affignees under the commifTion brought 
their bill in Chancery to fet afide the extent in aid ; the 
bill was difmiffed, for that the court of Chancery had no 
jurifdidion in cafes of this nature, which were only 
proper for the court of Exchequer, from which the extent 
iffued, and where it was examinable. 

So the officers of the revenue ought to be fued in this Bunb. 34. 
court for what they do in the execution of their office, 
and the court will remove an adion, commenced in ano- 
ther court, againfl; an officer, for feizure of a fhip, though 
no information for the fiiip be yet filed. 

So if trover be brought in another court againfl a Bunb. 309, 
cuftom-houfe officer, for tea and other goods feized by 
him, and condemned, and other articles are thrown into 
the declaration, to give colour to the adlion there; the 
court of Exchequer will remove the adion. 

But where an officer of cuftoms feized two cables, one Bunb. 306. 
of which was condemned and forfeited, and the owner 
brought trefpafs in B. R. againfl the officer for taking a 
large quantity of cordage generally, it not appearing but 
that the adion was brought for that cable only which was 
not condemned, the court of Exchequer would not 
remove the adlion. 

And where a perfon was fined and imprifoned by the Hard. 193. 
Commtirioners of Excife in England, and brought his 
adion for falfe imprifonment in B. R. the court of Exche- 
quer would not remove the adion, becaufe it did not 
immediately concern the revenue of excife, but was a 
penalty impofed for an offence committed in it ; and fo 

belonged 



N 



6 Of the EXCHEO^UER and 

belonged no more to the court than other like cafes, 
arifing upon fines and imprifonments. 

Jurifdiaion It appears that formerly the jurifdidion of this court 

°l j'^^jg'^^°yji was very defedive, in what feemed abfolutely rcquifite for 
ing pleas of the doing juftice to the fubjed, who, upon accounting, 
SomeTs^arg. "^'^^ P^^ to his petition for a writ or letter of the great or 
22- privy feal, for juft and reafonable pleas by way of dif- 

charge. But by the 5 Ric. 2. c. g. Eng. it is ordained, 
" that the Barons fhall from thenceforth have full power 
to hear every anfwer of every demand made in the Exche- 
quer 5 fo that every perfon impeached, by himfelf or by 
any perfon, fhall be received to plead, fue, and have his 
reafonable difcharge, without tarrying for, or fuing, any 
writ, or other commandment." 

The different In general the bufinefs and ads of the court of Exche- 
roiis ot the g^g^ were anciently entered or recorded in feveral 

court* ^ 

rolls ; the principal whereof, befides the plea rolls, were 
the Rotulis Annalis^ or great roll of the Pipe, and the 
Islemoranda. 

The great roll Amougft the rccords of the Exchequer, the great roll 
Mado?rs. of the pipe mult be placed firft, by reafon of its pre- 
eminent dignity. It was and is the moft ftately record in 
the Exchequer, and the great medium of charge and dif- 
charge of rents, ferms, and debts due to the Crown. Into 
it the accompts of the ancient royal revenue were entered 
through divers channels. And the authority of it was fo 
great, that when debts had been put in charge there, they 
could not be difcharged unlefs by judgment or award of 
the chief Jufticiary, or of the Treafurer, the King's Chan-, 
cellor, or his Council or the Barons. 

The 



REVENUE OP IRELAND. *j 

The records or bundles made up by the two Remem- ^tie Memo- 

r3 ndn. or ixc* 

brancers of the Exchequer, have been ufually called membrancers. 
Memoranda or the Remembrances. A Remembrance was Madox6i9. 
anciently wont to be made for every year in each of the 
Remembrancer's Offices. In thofe Memoranda there was 
anciently entered great variety of bufincfs ; for inftance, 
the King's writs and precepts of many kinds, relating to 
revenue tenures, commidions of Bailiwicks, cuftodics, 
ferms, &c. prefentations and admiffions of officers of the 
Exchequer, &c. pleadings and allegations of parties, 
judgments and awards of the Court, recognizances of 
debts, and conventions of divers kinds, accompts and 
views of accompts ; with feveral a£ts relating to accompt- 
ants; inquifitions of fheriffs, efcheators, &c. advents of 
fheriffs, efcheators, &c. and in general all thofe things 
which were comprifed under the term, Commimia^ or 
common Bufmefs. 

The other part of the Exchequer, called the receipt of The receipt 
the Exchequer, or the inferior Exchequer, or Treafury, is ^^ intMior"^' 
properly employed in the receipt and payment of money; Exchequer. 
and in England this is a diflintft court and wholly under ^a.^c.^^^' 
the Treafurer. And if any orders are fit to be aboliflied ^*ladox 179. 
in the Receipt, or any new orders to be made, It is done 
by the Lord Treafurer, and ufually with the concurrence 
of the Chancellor and under Treafurer. If the King 
thinks fit to command, by privy feal, that any new order 
or method fhould be obferved in any part of the receipts, 
k is ufually direifted only to the Treafurer, and the 
Chancellor, and under Treafurer. And if it be thought 
proper that it fhould be publifhed and enrolled in the 
Court of Exchequer, to the end that all officers and 
accomptants might the better take notice of it, the Lord 

Treafurer 



8 Of THE EXCHEQ,UER and 

Treafurer, and Chancellor and under Treafurer come into 
the court of Exchequer, and the Treafurer commands it 
to be publifhed and enrolled, together with his own afTent 
to it, and the affent of the Chancellor and under Treafurer; 
but no notice is taken of the Barons in any part of the 
hullnefs. 

The Barons It vvas determined by Lord Somers, on a writ of error 
er* cfve° ft°^" I^rought in the Exchequer-chamber, on a judgment in the 
Somers argu- Exchequer in England, in the cafe of Hornby, &c. 
46, bV ° againft the King, commonly called the bankers cafe (tho' 
contrary to the opinion of all the Judges, except C. J. 
Trcby) that the Barons of the Exchequer could not, upon 
the prayer or petition of a grantee of any branch of 
the revenue to them immediately, order the Treafurer or 
Chamberlain to pay out of the receipts of the Exchequer 
the arrears or growing payments; but that fuch grantee 
muft refort to his petition of right ; for that their power 
over the King's treafure is only hi trahfitii^ and that the 
law has intrufled the King himfelf only with his treafure, 
when once it comes into his cofiers. 

Iridi treafurer It appears from many inftances mentioned by MadoK, 

accomptable ([^^^ [\\e King's Treafurer in Ireland, in the earlieft times, 

thcExciie- accounted at the Exchequer of England for his receipts 

quer m Eng- q^- ^f j-}^g Kin^ s treafure at the Exchequer of Dublin, bv 

land. ^ ■^ . •' 

Madox 633. the counter-rolls of the latter Exchequer exhibited at the 
former. 

And King Edw. I. in the 21ft year of his reign, com- 
manded that for the future the accompts of Gafcony and 
Ireland, fliould be rendered yearly at the Exchequer of 
England, before the Treafurer and barons there ; viz. the 

former 



REVENUE OF IRELAND. 

former by the conftable of Bourdeaux, and the latter by 
the Treafurer of Ireland. 



CHAP. II. 

Of the several and RESPECT I VE OFFICERS 

BELONGING TO THE E X C H E Q_U E R, BOTH 

SUPERIOR AND INFERIOR. 

THE officers of the Exchequer may be diftinguifhed Officersofthe 
into thofe of the fuperior Exchequer, and thofe diftin^uifaed 
of the inferior Exchequer. 

The officers of the fuperior Exchequer, are as follow, into thofe of 

the fuperior. 

The Lord High Treasurer. 

He is the third great officer of the Crown in Ireland, Lord high 
and the highefl officer both of the fuperior and inferior ''"'^"^^f- 
Exchequer, and his office is as ancient as the eftablifli- 
ment of the Englifh government here ; he was in all an- 
cient writs and records called, Treafurer of the Exchequer. 
He is the chief judge in all caufes, that are inftituted by 
Englilh bill, in the chancery or equity fide of the cour.t. 
And by lo. H. 7. i. it is enadkd, that the Treafurer of 
Ireland, Ihould have as ample power in all things belong- 
ing to his office, as the Treafurer of England ; as to make 
cuflomers, comptrollers, farmers, and other officers, ac- 
comptants for the greater increafe of the King's revenue 
in Ireland ; and that he fhould every year make a decla- 
ration of his accompt of the revenue before the Barons 
of the Exchequer, and before fuch of the King's Coun- 
cil there, as fliould be appointed by the King's Lieutenant 

Vol. I. C or 



lo Of the exchequer and 

or deputy; the fame declaration to be certified into the 
Exchequer in England : and there the accompt to be de- 
termined before the Barons. But notvvithftanding this adt, 
the Lord Trcafurer enjoys very few of the privileges, 
which belong to his oflice. For the Vice Treafurer has 
the receiving and ifTuingof all the revenues, both annual 
and cafual; and all the faid offices are granted by the 
Chief Governors for the time being, by their own warrants, 
and not by the warrant of the Lord Treafurer. 

The Chancellor of the Excheouer. 

Chancellor of In the ancicnt Exchequer, this was a very great officer, 
qter^^'^''^" ^^ ^^^ °'''^ amougft the Juftices and Barons that ufually 
Madcx 139, fat there, and tranfa£ted feveral things in the Exchequer 
in fuch manner, as that we may fuppofe it to have been 
anciently part of his duty to affift there. He feems to 
have been a control or check on the Treafurer. He has 
the cuftody of the feal of the court, and is a Judge in 
matters of equity. 

The Lord Chief Baron, second, and third Baron. 

Barons. Thefe have judicial power in all caufes of law, equity, 

and revenue. In the two firft they govern themfelves by 
the common methods of proceeding in the courts of 
Chancery, King's Bench, and Common Pleas ; and in 
the laft by rules of their own, and in refped hereto the 
court is always open, as well out of as in Term. They 
are called Barons of the Exchequer, becaufe in England 
Barons of the realm were occafionally fummoned and fat 
there, with other great Officers of State. Upon their 
entrance into office, they take an oath not to rcfpite or 

protra(5l 



580, 4 IdO 
IC4, lie. 



RE VEN UE OF IRELAND. n 

protradt the King's bufinera, but to give it preference to 
all others. 

The Lord Chief Baron. 

He is at this day the chief Judge of the court in matters CMcf B«rop.. 
of law, information and pleas. Therein he anfwcrs tlie 
bar, and all fuitors 5 and gives orders for judgment 
thereupon. He alone fits as Juftice of Nil! Prius to try 
all iflues joined in this court for the city and county 
of Dublin ; but in his abfence one or both of the other 
Barons may be Judge or Judges of Nifi Prius. He 
takes recognifance for the King's debts, for appearances, 
and for obferving of orders. He takes the prefentatioa 
of all the officers in court under himfelf, and of the 
Lord mayor of the city of Dublin. 

The Auditor. General. 

He is an officer both of the fuperior and inferior Ex- Audftor Gc- 
chequer. In his office are entered Verbatim all * grants "^^^'' 
of land and offices, whereon any rent is payable to, or 
ftipend payable by the King; and from thence he makes 
out rolls of all the King's rents; with him arc lodged all 
the deeds of affignraent or purchafe of lands, ^c. out of 
which any rent or duty is payable to the King ; (other- 
wife the rent is always continued in the name of the for- 
mer proprietor ;) and he gives conftats or certificates of 
fuch rents v\;-hen demanded. In his office are likewife lodg- 
ed all the accounts of the Vice treafurer, and clerk of the 

• It was determined in the cafe of the King v. Daly 12 Dec. i~47, that a 
book from his office, in which patents and grants of lands are entered, is evidence. 
But it muft be proved by a clerk, of the office, to be a book belonging to the office, 
and brought from thence. 

C 2 hanaper. 



12 Of the EXCHEQ^UER and 

hanaper, and of money imprefted for any particular ufe 
or fervice j which accounts are made up by him, and 
pafled by the Commiffioners of accounts, after they are 
compared by them with the vouchers, and by the Auditor / 
with the books returned to him by the vice treafurer, 
chamberlains, and clerk of the pells. He collecfis a parti- 
cular of what rents are unaccounted for, and remain in 
arrear, and tranfmits the fame to the Treafurer's remem- 
brancer, to iffue proccfs for the levying thereof. 

The Surveyor General of Lands. 

Surveyor Ge- f^e has in his office all the furveys of the Kind's lands, 
(^c. and if any controverfy arife concerning the extent or 
boundaries of them, he appoints furveyors to fettle the 
mears, and bounds, and the quantity of fuch eftate, to- 
gether with the yearly value thereof (if required;) for 
which purpofe commilfions are ifl'ued by order of the Ex- 
chequer, on which inquifitions are taken by a jury ; and 
the efcheator fometimes affifts therein. 

When a grant is to be pafTed for any eflate, a warrant 
from the Lord Lieutenant is diredted to him, and to the 
Auditor general, to make out a particular of the eftate; 
the Surveyor general makes out the furvey in parchment, 
and gives the Auditor the particular j and, out of the fur- 
vey, he afcertains the rent payable to the Crown ; the 
furvey remains with the auditor, and the particular, when 
examined and figned, is tranfmitted to the Lord Lieute- 
nant under both their hands; upon which a warrant is 
made diredcd to the Attorney general, to prepare a fiat 
purfuant to fuch particular. 

The 



REVENUE OF IRELAND. 13 

The Remembrancers (Rememoratores,) 
Formerly called Clerks of the Remembrance. 

Of thofe there are two diftinguiflied by the names of Remembran- 
the King's or Chief remembrancer^ and the Lord trcafiirer'st ^^^' 
or Jecond remembrancer. 

The King's REMENrBRANCER, or Ciiikf 
Remembrancer. 

He is a principal officer of the court, of great truft. In his Kmg's re- 
office all bonds for ihc King's debts, alfo, all recognifaiicea "'^'''trancer. 
taken before the Barons for any of the fiid debts, for ap- 
pearances, and for obferving orders, &c. are entered or 
lodged ; and he makes out the necefTary proccfs thereon. 
All informations upon penal ftatutes, and upon forfei- 
tures, and efcheats, either at law or in equity, and the 
pleadings, and proceedings thereon, are filed in his office. 
All inquifitions upon commiffions out of this court fo 
find out the King's title to any lands, <^x. forfeited or ef- 
cheated to the crown, (efpecially to thofe which were for- 
feited by the rebellions of 1641 and 168S,) are returned 
thither: (fuch as are held upon commiffions out of the 
court of Chancery being in the rolls office;) as alfo fe ve- 
ra! of the proceedings upon the ads of fettlement and 
explanation; as the certificates of the commiffioners for 
executing faid a6ls, decrees of innocence, 6"^. and like- 
wife all inquifitions on levari facias ^ for the King's debt, 
znAcufiod'unnt and injundions, are thereupon made out by 
order of the court. All cngliffi bills in this court, and 
the pleadings and proceedings thereon remain in his office. 
He has the entering of all pleas, fuclgments, <b-'c. relating 
to the King-'s revenue. In his office' are all the books re- 

O 

lating to the cuftoms and excifc. He makes out proccfs 



againft 



t4 Of the exchequer and 

againft the colledtors of the cuftoms and excife, Gfr. for 
their accounts, not being by adt of parliament direded to 
be otherwife managed than according to thecourfeof the 
court. All difputes touching irregularities in the praclice 
and proceedings in the court are referred to him by the 
court. He has in his office all the reducements and 
abatements of quit rents, which were made by the Lord 
Lieutenant or other Chief Governor and Council, purfuant 
to the aO. of explanation. He has alfo all the reduce- 
ments of fines by the commiffioner of reducements. He 
reads in court the oaths of all the officers, attorneys, and 
minirters of the court, when they are admitted; and he 
alfo reads the oath of the Lord mayor of the city of 
Dublin, and of all the fheriffs in the kingdom ; writs of 
prerogative or privilege for officers and minifters of the 
court are made by him. All fums of money brought 
into court by order are lodged with him, although no 
fecurity is required of him, on hiseritring into office. He 
has in hiscuftody the red book of the Exchequetv 

He has under him five fecondaries, a filacer, and other 
affiilant officers. One of the fecondaries has the office of 
the law pleas of this department. 



Treafurer's 

Reiiieiiibran- 

C€r. 



The Lord Treasurer's, or Second Remembrancer. 

He takes notes of all rules and orders made in the court, 
relating to the King's revenue, except the cuftoms, excife, 
and other fuch revenues which are in the Chief remem- 
brancer's office. He makes procefs againft all fheriffs, 
efcliealors, receivers, and bailiffs for their accompts. He 
makes procefs o( fieri facias and extent for any debts due 
to the King either in the Pipe or with the Auditors. He 
makes a record, whereby it appears whether ffieriffs and 

other 



REVENUE OF IRELAND. 15 

other accomptants pay th&'w profers due at Eaftcr and Mi- 
chaelmas. And he makes another record, whereby it 
appears whether flieriffs and other accomptants keep their 
days of prefixion, or days appointed. Into this office are 
certified all eftreats of fines, ilTues, Gfc. fet in the fuperior 
courts at Dublin, or at the afllzes or feffions. And into 
it are returned all the inquifitions upon the writs oi levari 
facias and of feizures, which ifTue thereout for the King's 
rents, and alfo upon the writs of levari facinr which ifTue 
thereout for fines, forfeited recognifances, and other mat- 
ters eftreated into the ofiice ; as likewife the certificates- 
of fherifi's as to the goods of felons and fugitives, waifs, 
eflrays, &c. in their bailiwicks. All the pleadings, orders, 
and proceedings touching the reducing, exonerating, refpit- 
ing, or difcharging any of the King's rents, fines, i6'c. are 
in this office; as are alfo the certificates of the commif- 
fioners of reducements, which are fent thither by the 
Chief remembrancer, on which an order is entered here 
to be taken to the Clerk of the Pipe to make out the 
debet ; which debet is to be taken to the treafury, and, the 
money being paid there, an acquittance is given, which is 
to be brought to the Second remembrancer, whothereupoa 
enters an order for the abfolute difcharge of the fame» 
Formerly, tranfcripts of all the grants, that were pafTed by 
the crown, of any lands, civ. were brought in twice every 
year by the matter of the rolls, (as it is faid) and delivered 
to the court, and, by the court, tranfmitted into this office,, 
to be compared with the entries in the Auditor's office,, 
lefl any thing fhould pafs not entered by him; this office 
being a check to the Auditor's office as to the King's 
rents. In this ofiice likewife were, formerly, enrolled all 
claims of privileges, franchifes, liberties, (ic. licenfes of" 
alienation, pardons of alienation, grants of goods of felons, 

fugitives. 



i6 Op the EXCHEQ,UER and 

fugitives, and outlaws, waifs and eftrays ; but this docs 

not appear to have been pradifed fince Eafler term 1686. 

This officer has, likewife, under him two fecondaries. 

The Clerk of the Pipe. 

Clerk of ths He makes out the yearly roll, which is called the great 

^'pe- roll of the Pipe, of all rents and debts whatfoever, that are 

brought in by procefs to any of the other officers of the 
Exchequer, and accounted for in the court; and of all the 
debts that are in arrear and unanfwered for by the flieriffs 
on paffing their accounts. He alfo writes fummonfes to 
the flieriffs to levy the faid debts upon the goods and chat- 
tels of the debtors, and if they have no goods, then he 
draws them down to the Lord Treafurer's remembrancer 
to write extents againft their lands. He makes a charge 
to all fheriffs of the fummons of the pipe and green wax, 
and fees that it is. anfwered upon their accounts. All 

'■■ orders of difchargc and refpite whatfoever of any fuch rents 

or debts are entered with him. He makes out cuflodiams 

' upon feizure or fequeftration of any eflate, and outlawry 

eftreats upon procefs from the Treafurer's remembrancer's 
office; and, from time to time, renews procefs for all fuch 
arrears as ftand out upon the roll. He has the drawing 
and engroffing of all leafes of the King's lands. And in 
this office the flieriff's quietus efi is prepared, as being the 
laft office of account of the procefs. 

The Comptroller of the Pipe. 

Comptroller ^^ writes out fummonfcs twice a year to levy the farms 

•of ihePipe. and debts of the Pipe, which is called the fecond fummons, 

and is in the nature of a levari againft the body, goods, 

aud lands of the debtor; and he alfo keeps a comptrol- 

ment 



R E VENUE OF IRE LAND. 17 

ment of the pipe or counter roll of all arrears ; he is aflift- 
ing to the clerk of the pipe, and iffues out the fecond 
procefs of the pipe, by warrant from the clerk of the pipe, 
and counter-figns it with the clerk of the pipe. And he 
alfo, as well as the clerk of the pipe, takes down what is 
lAhilkd by the fheriff on his accounts, and the ftim he 
charges himfelf with. 

The Clerk of the Estreats and Summonister. 

Towards the reign of Edward III. the cafual revenue Clerk of the 
beiup; fo much increafed, that the clerk of the pipe could ^ftreats and 
not engrofs all the fums eftreated on his annual roll, and 
many of them being fmall, and paid on the firft demand, 
it was neceffary to make them part of the annual charge, 
in the fame manner as the other annual revenue of the 
King was; therefore a new officer was created, viz. the 
clerk of the eftreats; and inftead of delivering the eftreats 
of the Exchequer and other courts to the clerk of the pipe, 
they were, thenceforward, delivered to him, and he iiTued 
a diftin£t procefs from the fummons of the pipe, viz. the 
fummons of the green wax, which is the firfl procefs; and 
hence in this kingdom he is alfo called \XiQ, [ummonijler. 

And this officer, as well as the clerk of the pipe, receives 
the anfvver of the fheriff in court ; and the nibils are to 
be entered on the great roll. 

As clerk of the" eftreats, he has the care of all fines, 
amerciaments, and cafualties, that arife in any of the 
courts of record ; and of the fines and amerciaments that 
are impofed in the Exchequer, in the King's remembran- 
cers office and pleas office, or at the affizes or feffions, 
which are brought into the clerk of the eftreats, by the 

Vol. I. D refpe6tive 



i8 Of the EXCHEO^UER and 

refpedive officers of the courts, and clerks of the peace ; 
upon which he makes out procefs ; which is tranfmitted 
under the feal of the court to the fherifFs, to levy fuch 
fines, forfeitures, and debts; and this procefs is in the 
nature of a [cire facias, which notwithftanding the (herifF 
muft anfwer in his accounts, or take bonds from the party, 

to clear fuch debts in court. 

» 

The Transcriptor and Foreign Apposer*. 

Tranfcriptor He is an officer in the Exchequer, to whom all fheriffs 
appofeT'^" and bailiffs repair, to be appofed by him of their green 
wax, after they are appofed of their fums out of the pipe 
office; and from thence he draws down a charge upon 
them to the clerk of thf* pipe. His bufinefs is to examine 
the flieriff's eftreats with the record, and to afk the 
Iheriff what he fays to every particular fum therein; 
he fends the debts nihiUcd by the flieriff to the clerk of 
the pipe, which then being prefumed to be debts that 
will fland out for fome time, are by him entered on the 
great roll, and debet i thereof fent by him twice a year to 
the comptroller of the pipe; who fends out the fecond 
procefs of the pipe; becaufe having already been in pro- 
cefs on the fummons of the green wax, it hath anfvvered 
magna charta, g Hen. 3 c. 8. by which nofheriff or bailiff 
Ihall feize lands for the King's debts, (o long as theprefent 

• In Gilbert's treatife of the Exchequer, this ofKcer is faid to be called appofer, 
fdr the fame reafon thnt the fherifFs accounts of theii green wax were called a/z-s/rtA, 
viz. becaufe the flieriff was then apponere, or to place his items to account. And 
he h called the foreign nppofer, becaufe the account on which he fat. was ^foreign 
and dlflant account from that of the great roll, which was carried on by ilfelf; or 
becaufe this cafual revenue, not arifing out of originals fent into the court ftoill 
the Chancery, a'! the certain revenue did, which was the or/^/'/i/j/ jtirifdiiftion of the 
cou:t, but being fent into the Exchequer by eflreats out of Other courts, was 
therefoie called the/orc/fn revenue. See Madox 70S. 

goods 



REVENUE OF IRELAND. 19 

goods and chattels of the debtor fhall fuffice, and the 
debtor be ready to fatisfy the fame. 

The Glerk of the Pleas. 

In his office are all the proceedings at law between Clerk of the 
party and party, under the furmife or fidlion of the ^ ^^^' 
plaintiff's being the King's debtor, and not immediately 
concerning the revenue. 

■ 

The Serjeant at Arms. 



He is an officer attending this court, as likewlfe the Serjeant at 
houfe of Commons. To him is direded the laft procefs of *'""• 
contempt, on which a fequeflration is grounded. 

The Pursuivant. 

He was anciently a mefTenger attending the King in Purfulvant; 
liis wars, or at the council table, or in the Exchequer, to 
be difpatched upon any occafion or mefTage, All fheriffs 
and coroners, and all officers of the court (except the 
marfhal and ufher) for mifdemeanors, mif-execution, or 
non-execution of their office, and all perfons guilty of any 
fpecial contempt in this court, are committed to his cuflody. 

The Usher. 

It v^ras his duty to keep the Exchequer fafely, and to UiTier. 
take care of the doors and avenues of it; Co as that the ^'^^^^^7^^' 
King's records which were laid up there might be in 
fafety. It was alfo his duty to tranfmit the writ of fum- 
mons which iffued out of the Exchequer for the King's 
debts J that is, to caufe them to be delivered to the 

D z feveral 



20 Of the exchequer and 

feveral flieriffs to whom they were direfled. It is like- 
wife his duty at prefent to furnifli the court with books, 
paper, and fuch neceffaries. 

The Marshal. 

Marfhai, To this officer the court committed the cuflody of the 

Madox'727 King's debtors during the fitting of the term, to the end' 
that they might provide to pay the King's debts, or elfe 
be further imprifoned. Such offices as were found vhtute 
officii, and brought into the Exchequer, were delivered to 
him to be delivered over to the treafurer's remembrancer. 
He alfo appointed auditors to flieriffs, efcheators, cuf- 
tomers and colledors, for taking their accounts. 

But this office and that of the uflier are now exercifed 
by the fame perfon ; and yet in the patent to the ulher 
there is no mention made of the marflial. 

To the officers of the fuperior Exchequer may be added, 
as being attendant thereon, the King's Attorney general 
and Solicitor general. 

The Attorney General. 

Attorney ge- He has a fpecial charge of the revenue. No rent can be 
neral. difcharged or abated, but by his conceffion or confent. 

He puts into court, in his own name, informations of con- 
cealment of cuftoms, fcizurcs, &c. alfo of intrufions, 
wafle, and encroachments upon any of the King's lands, 
and upon penal ftatutes, forfeitures, &c. He ads in 
general by debet, conftat^ or certificate, from the proper 
officers, in whofe office the debt or matter, for which the 
information or bill is brought, is recorded. He prepares 

the 



REVENUE OF IRELAND. 21 

the fiats for all patents for lands, cftatcs, honours, ^c. 
He is made privy to all manner of pleas that are not ordi- 
nary, and of courfe, which arife upon the procefs of the 
court J and he is an officer of fuch dignity and confidence, 
that his confelTion binds the crown in all fuits and caufes 
wherein he is concerned. 

The Solicitor General. 

He is affifting to the Attorney general in all the matters Solicitor §«• 
aforefaid, as to pleadings in court ; and he, as well as the °^'^'* 
Attorney general, may prepare \}s\Q.fiats for patents. : 

The officers of the Inferior Exchequer, called the re- 
ceipt of the Exchequer, are as follow : 

The Lord Treasurer, 

Of whom mention has been already made amongft the Lord treafu- 
officers of the Superior ExcHEorER, being the Chief r^r. 
officer both of the fuperior and interior Exchequer, and of 
whom, as he now feldom ads, the whole buiinefs being 
done by the Vice treafurer or his deputy, there is no oc— 
cafion for adding any thing more. 

The Vice Treasurer. 

He is a principal officer of this part of the court, under vice treafu- 
the feveral apueilations of Vice treasurer, Receiver ■■"• 
general, Pay-master general, and Treasurer at 
War. 

He has the charge of all his Mnjefty's revenue, of what Has the 
nature or kind foever, and is to account for the fame. He ^^,"'^'^^5°'^ '^" 

or 



22 Or THE EXCHEQUER and 

or his deputy is to fign all receipts for money paid into the 
treafury, and received for him by the teller or cafliier; 
as alfo all orders and debentures for money paid out. And 
no acquittance that is not figned by the Vice treafurer or 
his deputy (except thofe given by the fhcrifts for debts 
iffued in green wax) is or can be a difcharge to the fub- 
jed for any fum paid in, &c. except where fome a6t of 
parliament, or the King, by letters patent under his great 
leal, fhall otherwife appoint. 

Pays tlie civil As Vice trcafurer and Receiver he only pays the civil lift; 

and military ^^^ what rcmaius, after the payment thereof, is tranf- 
ferred by him to the difcharge of the military lift, which 
he pays as Treafurer at war and pay-mafter. 

The civil lift The civil lift is paid by debentures made out by the 
bydeben- Auditor general, and figned by him purfuant to the King's 
^"'"' eftablifliment, a copy of which is lodged with the Vice 

treafurer. 

The military The military lift is paid by .warrants prepared by the 
liil by war- Commiftary general of the mufters, and figned by the Lord 
Commurlry Lieutenant or other Chief Governors, and counter-figned 
general. ^y. ^^^ CommiftTary general, and not by the fecretary at 

war, as is ufual in England. 

Payments on Payments on the head of the Concordatum * in the 
tJiehcadoF j,jyi[ \[{\^ are to be on warrants, to be moved for and 

hoTmldc!"" granted at the council board, and thefe warrants are to 

be 

* This is an annual fum of X5000, limited in the civil eftablifliment, to be paid 

as (liall be tigreeJ, (from whence it has its name) that is to fay, by Concordatums of 

the l.ord Lieutenant, Loid Deputy, Lords Juaices, or other Chief Governor or 

Governors and Council. . , 

Ana 



RE VENUE OF IRELAND. 25 

be figned by the Lord Lieutenant, or by the other Chief 
Governors, and a qnorum of the council ; and if the Vice 
treafurer exceeds, in his payments or warrants of Concor- 
dntum^ the fum hmited in the eftablilliment, he is liable to 
refund and to make all fuch overplus payments good to 
the King. 

And the general authority for all payments out of the Civil and mi- 
treafury of this Kingdom, is the eftablilhment of the civil I'tary lifts, his 

-' ^ . ^ . general au- 

and military lift; which is figned by the King, and Lords thority for all 
of the trea'fury, and tranfmitted over hithen And the f/~j;^! 
Vice treafurer cannot pay any warrant that comes to his ry. 
hands, figned by the King, or any warrant of privy feal, 
or warrant under the great feal of England, for any fum 
or fums of money not included in the eftablirt;iment, with- 
out being liable to have the fame chequed and difowned 

And this fum is, in the eftablidiment, expreffed to be for freight, tranfportation, 
carrying of letters, and other expenfes and rewards; fea fervice, repairing and 
upholding fufficiently, the King's houfes ; maintaining his forts ; finifliing need- 
ful unJeitakings of that kind, begun in apt places but not fiuilhed ; erecting of 
more fttength of the like nature in other fit and neceffary places; diet and charge 
in keeping poor prifoners, and fick and maimed foldiers in hofpitals; printing, 
liding, and travelling charges; prefts upon account, and all other payments j 
amongll which, the repairs of fortifications, and provifion of hofpitals are 
chiefly to be taken care of; and thefe Coricordatums ate to be every three months 
certified over to the privy council in England. .,,,,,. . 

And no payment or allowance is to be made by Concordatums, but by warrant 
drawn by the clerk of the council in Ireland, pafTeJ openly at the council board 
there, and figned by the Lieutenant, Deputy, or other chief Governor or Gover- 
nors, and by three or more of the officers following, 'viz. the Chancellor, Trea- 
furer, Vice treafurer, and Chancellor of the Exchequer, tl e two Chief JuRices, 
Chief Baron, Mafter of the rolls, and Secretary of Rate; and for default, either 
by exceeding the (unis limited, by anticipation, or by not oblerving the faid di ec- 
tion in every point, all the funis that ihall be othetwife allowed and paid there, 
fhail be fet infupcr. as debts upon the Lieutenant or any other Chief Governor or 
Governors of Irelaml, the under Treafurer, and all others that (hall fign ihe fame, 
to be defaulted, to the ufe of his Majefty, upon their feveial entertainments. 

upon 



54 Op the exchequer and 

upon his accounts; unlefs the payment he makes on fuch 
warrant be alfo purfuant to diredions in writing from the 
Lord Lieutenant, or the other Chief Governors, and a 
quorum of the council thereupon. 

Not to pay p]g jg pQ^ (.q p^y ^^y debentures or warrants on the civil 

debentuies or , . , ' ^ 

warrants or military lilt, or any other account, without entering 

without en- them with the clerk of the pells, and having them coun- 
tering them /• I 1 • • /- 1 

with the clerk ter-ugncd by him ; otherwife fuch payments will be dif- 
of the pells, allowed in his accounts; fo that he can neither receive or" 
pay without a control; by means whereof the King can- 
not be defrauded. 

To give Ex- For all money paid into the treafury, he or his deputy, 
GumanceTfor Js to give an acouittancc, wdiich is to be ligned and entered 
aiimoneypaiJ ^vith the Clcrk of the pells, Chamberlains, and Accountant 
general, and to be delivered to the party paying his 
money. And this is called an Exchequer acquittance *. 
And when thefe acquittances are returned by the Account- 
ant general or other perfon, as vouchers, they are to be 
filed of record with the Auditor general, where they are 
to remain, and are a charge on the Vice treafurer. 

His accounts ^is accounts afc not to be taken by the Barons of ths 
byConmiir- Exchequer, but by Commiffioners authorized under the 
iioncis. great feal of England or Ireland. And upon his account- 

ing before the Auditor and Commiffioners, he delivers in 
books containing tranfcripts of every individual receipt, 
and fum of money by him received; and the clerk of 
ihe pells doth the like ; which books remain with the 

* Formerly, a lift of thefe acquittances was brought weekly from the treafurj? 
to the Accountant general ; but this caufing great confufion in the accounts, as to 
dates, Wf. the prelent method is purfued of fending them to the Accountani; 
general to be entered as tiicy are paifcd. 

Audi-tor 



REVENUE OF IRELAND. 25 

Auditor general, as a difcharge both for the Vice trca- 
furer and the fubjed who paid his money. He alfo gives 
the Auditor general a fair tranfcript of all his payments 
under the feveral heads of the eftablifhment, exprefling 
at large the nature of the payments, and for what time 
&c. and when the Auditor general has examined and 
engroffed his account in parchment, it is brought with the 
vouchers to the CommilTioners of accompts, who fit, 
and examine and compare the fame j and they being fa- 
tisfied therewith fign it. 

When his account is thus paffed, his quietus e/i is a. his quietus, 
duplicate thereof figned by the faid CommilTioners, which 
he keeps 5 and the other remains with the Auditor ge- 
neral. 

. The Teller or Cashier. 

He receives all the King's money, and afterwards Teller or Ca- 
writes a bill in parchment for the party's acquittance who '"' 
pays it; which acquittance is tranfmitted to the Cham- 
berlains, who enter and fign it; and it is then delivered 
by them to the Clerk of the pells, to be entered and fign- 
ed by him; and is then delivered to the party. 

He alfo pays out the King's money upon debentures, 
and by orders from the Lord treafurer, and under trea- 
furer, which are diredted by the auditor. 

The Clerk of the Pells. 

He enters all the teller's bills into a book or parch- Clerk of the 
ment roll, called pellis receptorum. He figns, and enters ''*■"'' 
all acquittances that are given by the Vice treafurer, and 

Vol. I. E Receiver 



26 Of the exchequer and 

Receiver general or his deputy, for any rent, debt, or fum. 
of money paid into the treafury. With him are alfo 
entered all warrants of debentures, upon which the Vice 
treafurer or Receiver general makes any payment ; and 
hereby he is a perfed cheque upon the Vice treafurer, 
and ought to be able at any time to give a flate of his 
receipts and payments, and to know what money he has 
in his hands to anfwer the King's affairs. He returns 
into the auditors office, yearly, books containing every 
individual acquittance, pafled by the Vice treafurer, and 
Receiver general, or his deputy for that time j which the 
auditor compares with the like books returned to him by 
the Vice treafurer and chamberlains, that fo the King may 
not be prejudiced, but the Vice treafurer fully charged 
with all the money received by him during the time for 
which he accounts. 

The Chief Chamberlain and Second 
Chamberlain. 

Chamber- They are ancient and were great officers of the fupe- 

Mad'ox 732 ^^°^ Exchequer in England ; and fometimes fat and aded 
Somers arg. in pcrfon, and were numbered with the Barons there. 
But the office being fuch as might be executed by depu- 
ties the chamberlains by degrees made themfelves ufelefs, 
by leaving all the bufinefs to their deputies, and the 
office itfelf funk by degrees to little more than a name. 
Their bufinefs, at this day, is pretty much the fame 
with the Clerk of the pells, as to all receipts and pay- 
ments into the treafury; and their books, as well as thofe 
of the Clerk of the pells, are tranfmittcd yearly to the 
Auditor, not only to adjuft the charge of the Vice trea- 
furer and Receiver general, but to be compared with 
rent rolls in the auditor's office, whereby he afccrtains 

what 



5« 



R E V E N U E OF I R E L A N D. ,- -7 

what rents are received, and what remain in arrears, 
in order to the ifTuing out procefs for fuch as remain 
unpaid. 

The Auditor of Foreign Accounts and Imprests. 



He audits all accounts of money imprefted for the buy- Auditor of 

ing of arms, ammunition, and provifions, and all money ^°^^^"^ ^'=" 

ifTued by imprefl for the building of fortifications. impreib. 

Madox 729. 

He is alfo affiflant to the CommilTioners for the imprefl 
accounts, for the examining and making up all foreign or 
martial accounts or imprefls within the kingdom of Ireland, 
except the Treafurer's accounts for the wars. To thofe 
feveral ofHcers may be added, 

The Commissioners for the Treasury Accounts. 

They are the lord high Chancellor, the Chancellor of Commirtlon- 
the Exchequer, the lord chief Baron, and the Barons of pubiick 
the Exchequer for the time being, who are authorized '^<^'^°""'5- 
under the great feal of England or Ireland ; and before any 
three or more of thefe commiffioners, the Vice treafurer 
and Receiver general is to account, formerly but once, but 
now four times in every year; and they are to examine 
his accounts, and the vouchers ; and to compare them ; 
and, being fatisfied therewith, are to fign them : but before 
his accounts are fully cleared and difcharged, they are 
further fubjed to the examination of the treafurer or 
commiffioners of the treafury of Great Britain. 

Thefe Commiffioners had likewife formerly under (iieir otiicr ac- 
infpetlion feveral other accounts, fuch as thofe of tlie counts for- 

1 1 1 1 r I 1 II nierly under 

ordnance, the board or works, money advanced by govern- their iufpec- 

E 2 mcnt, "°" ''"' ""^^ 



28 Of the exchequer and 

uniJer tlie mciit by Way of imprefls, &c. But they are now con- 
Commiiiion- gj^gj merely to the treafury accounts: and all thefe other 

ers of foreign •' _ •' ' _ _ 

accounts. accounts are made fubjedl to the examination of five 
Commiffioners, conftituted for that purpofe, called the 
Commiflioners of imprefls and foreign accounts. But 
thefe are not properly to be confidered as ofiicers of the 
treafury. 



CHAP. III. 
Of the PUBLICK REVENUE of IRELAND. 

AS a preliminary introdudion to the prefent ftate of 
the revenue of Ireland, it might have been a matter 
of curiofity to have entered into an hiftory or detail of the 
ancient revenues of the crown, the feveral branches 
which compofed them, and the manner of levying, 
accounting for, and paying them into the Exchequer. But 
this fubjed I fhall leave to the antiquarian, who ha^ 
abilities and Icifure to make the neceffary refearches into 
the publick offices and ancient records of this kingdom j 
and fhall content myfelf with deducing an account of the 
Irifli publick revenue, from the reftoration, (foon after 
which the a6t of tunnage and poundage and the aO. of 
excife were made) to the prefent time. 

And this publick revenue may now be confidered as 
divided into, 1. The King's Hereditary revenue. 
II. The AnoiTioNAL duties granted for the better fup- 
port of government : And III, the AppRorRiATED duties. 



Hereditary And I. the Hereditary revenue, fo called from its being 

vefted in the King, his heirs and fucceffors, and which 

amounts 



iLvenuc. 



REVENUE OF IRELAND. 29 

amounts in grofs, at a medhim of the lafl 12 years preceding 
25th March i773, to a'oout £640,000 a year, is that 
which either is the ancient patrimony of the crown; or 
elfe was granted to King Charles II. by parhament, by way 
of purchafe or exchange for fiich branches of the King's 
inherent hereditary revenue as were found inconvenient 
or burdenfome to the fubjed; or perhaps in hcu of forfeit- 
ures which the crown was entitled to; the produce of all 
which belongs to the crown, to be applied, under the coa- 
flitutional truft, for publick fervices. 

Thefe may be confidered in the following order, viz. Ofwlutit 
The King's rents, cuftoms outwards and inwards, import '^°""'^5- 
excife, prizagc on wines, lighthoufe duties, ale, wine, and 
flrong water, licences, feiaures and forfeitures, hearth 
money; and the cafual revenue, confining of fines, 
forfeited recognizances, cuftodiani rents, together with 
fome other cafualtics, as waifs, ellrays, goods of felons 
and fugitives, &c. 

The ad of re-afTumption, viz. 11 Wil. III. Eng. makes Howfarchar- 
the crown rents, quit rents, and chiefrys, unalienable; gf.^^ie and 

n 11 r • r alienable. 

and ena£ls that they (hall for ever be and remain for the 
fupport and maintenance of the government of this 
kingdom. The ad of 14 and 15 Car. II. c. iS, granting * 
the revenue of ale licences, reftrains the crown from farm- 
ing it or charging it with gift, grant, or penfion. And 
the ad of i-f and 15 Car. II. c. 17. granting the hearth 
money, reftrains the crown from particularly charging it 
with grant or penfion. And thcfe feem to be the only 
branches of the hereditary revenue which the crown is 
reflraincd from charging or aliening. See 5 Mod. 46, 
54) &c. 

11. The' 



30 Of the exchequer and 



Additional II. The next head to be confidered are the Additional 

duties. Duties, which are granted, in aid of the hereditary 

revenue, for the fupport of his majefty's government; 
and are always granted for two years certain, beginning 
and ending on the 25th of December; and fo far as 
they are granted without fpecial appropriation, they are 
granted to the crown under the fame conftitutional truft 
with the hereditary revenue. 

Appropriated III. The laft head of the publick revenue are the appro- 
(.iuties. priated duties ; which are impofed for certain particular 

purpofes, to which they are fpecially applied by parlia- 
ment at the time of granting them; and thofe appropria- 
tions, at prefent fubfifting, are, the loan, the tillage, the 
linen manufadure, the Dundalk cambrick manufadure, 
the proteftant charter fchools, and the Lagan navigation. 

Paid as the And thcfe duties are paid into the treafury as all the 

others into others are : but it is only for convenience; they are feoa- 

the treafury. ' y ■ rr ^ ^ j-/r 

rately accounted tor, and illued by ditterent warrants; 
being paid, according to thediredions of the feveral ads of 
parliament, to the orders, or on the receipts of the corpo- 
rations, or private perfons refpedively interefted therein, 
without any warrant figned by the government. 



CHAP. 



REVENUE OF IRELAND. 31 



CHAP. IV. 

Of the KING'S RENTS m IRELAND, and the 

ANCIENT AND PRESENT METHOD of 

COLLECTING THEM. 



THERE are four feveral forts of rents in Ireland Rents payable 
referved and payable to the Kins;, to wit, Crown \V^^^^'"^', 
"J -r* airlerent kino's 

Rents, Port-corn Rents, Composition Rents, and of. 
QjjiT Rents. 

The Crown rents are ancient rents referved upon grants Crown rents, . 
made by the Crown of their demefne lands, and lands of ^^*^' 
inheritance. 

And the greater part of thefe rents, at this day, arife Out of what, 
upon grants made of the lands, tenements, hereditaments, '''«/ ^rofe. 
Gff. which formerly belonged to monafleries, abbeys, prio- 
ries, and other religious houfes, which, in the reign of 
King Henry the Vlilth, were either diffolved, fuppreffed, 
renounced, relinquifhed, or furrendered to his Majefty ; , 
and which, together with the fcites, ambits, circuits, and . 
precinds thereof, and all the lands, tenements, heredita- 
ments and appurtenances thereunto belonging, were after-- 
wards, by two feveral ads of parliament, 28 Hen. 8. cap. 
16. and 33 Hen. 8. cap. 5. given to, vefled in, and ad- 
judged to be in the very adual and real feifin and poflef- 
fion of his Majefty, his heirs and fucccfTors for ever ; in 
as large and ample manner and form as the then late ab- 
bots, priors, commanders, and other governors of the 
faid religious houfes had held and enjoyed the fame; to- 
gether 



32 Op the EXCHEO^UER an'd 

gather with all and every the rents, fervices, and rent-feek, 
and all other fervices and fuits which were due, to be paid, 
or done to any perfon or perfons from, or out of the pre- 
miffes, or any part thereof. 

O her Crown And the fents referved on all grants from the Crown, 
'^""- of fairs, markets, ferries, and fiftieries, are called alfo 

Crown rents. 

Rents on The rents referved on the grants of the fix efcheatcd 

grants in pur- counties * in the province of .Ulfter, are alfo called 
commiirions Crown rents, and are entered as fuch in the Kmg s rent 
rolls. 



of grace called 
Ciown rents. 



* There were fix counties efcheated or forfeited to the Crown, on the rebellion 
of the earl of Tyrone and others, to wit, Donegal, Tyrone, Derry, Fermanagh, 
Cavan, and Armagh. Thefe fix counties were planted with great judgment by 
Kln^ James the Firft, on a plan formed by Lord Chancellor Uacon, but much 
improved by Sir Arthur Chichefter, afterwards Baron of Belfafb, and Lord 
Deputy of Ireland, and who might be faid to be the real proprietor. On this plan 
the lands which were to be affigned for planting, were to be fo affigned either to 
the old chieftains, or inhabitants, or fervitors of the Crown, (who were the great 
officers of ftate, or captains and officers in the army) or elfe to Englilh and Scotch 
undertakers ; and different allotments were made to each of thefe, and encourage- 
ment given to them all, but efpecially to the fitfl:, to gain their good-will. 

The lands to be planted were divided Into three proportions, the greateft, of 
2000 Englift acres, the middle, of 1500, and the leaft, of loco; each and every 
county was fet out into thefe pioportions ; the one half of it afllgned to the fmalleft, 
and the other half divided between the other two proportions. 

And thefe eftatcs were granted by the King to thefe feveral perfons to be held by 
them and their heirs; the undertakers of 2000 acres held of iilni In capite ; thofe 
of 1500 by knights fervice ; and thofe of 1000 in common foccage. See Carte's 
life of theDuke of Ormond, vol. i. pag. 14, i j, 16; as to what obligations each 
of thefe were under as to building, planting, with freeholders, &c. 

On thefe donations of lands the following rents were referved to the Crown, viz. 
upon every 1000 acres (after three years exemption, and three years at half rent) 
a rent of 5J. 6s. 8d. frutn the undertakers and fuch fervitors as planted with 
Britilh tenants j of 81. from fervitors that planted with the IrilTi ; and of 
lol. 13s. 4d. from the natives, who were not obliged to build caftles. 

And 



REVENUE OF IRELAND. 



33 



And the yearly amount of the faid Crown rents is about Crown rents. 

/ 1 4800 a year. h^.ooI. a 

*>» ~ •' year. 

The Port-corn rent was a kind of rent formerly paid by Port-corn 

many of the tenants to the monafteries and abbeys before '^"f' ^'''*' 

... . . . . '>"" from 

their difTolution, as aforefaid, by fervice, or in kind, by whence it 

port-corn^ or marts, or by rendering of corn, and other *"'"• 
produce of the lands. And it is called port^ from forto to 
carry, or, quia ad portmn monaftcrii jacehatur. And the 
fpecies of corn fo referved, are wheat, here, malt, and 
oatmeal j but in one grant beeves are referved. 

And in feveral of the grants fo made by the Crown, Referved by 

after the difTolution of the faid religious houfes, and efpe- the Crown in 

•II r r\ • II r ■ • ^ r feveral grants, 

ciaily of rectories and tythes, and other the fpintual pof- together with 

feffions thereof, this port-corn rent has been referved, as a Crown rent. 
well as the Crown rent, or rent in money. 



And all thefe port-corn rents, which amount to about Granted to' 
/'400 a year, were, (liortly after the diffolution of the 'he Lord 

,1 7 • ^ -i A , T ■ r • Lieutenant 

abbeys, o'c. given by the Crown to the Lord Lieutenant, and other 

and to certain other great officers in Ireland, to wit, the S'^^' officers. 

Mafler of the rolls, the Lord Chief Juftice and the Lord 

Chief Baron, and the Prefidents of Munfter and Conaught ; 

and they were accordingly put upon the eltablifhment for 

the fame, in the 42d year of the reign of queen Elizabeth ; 

as appears by the rolls in the office of his Majefly's Auditor 

general, (where thofe allotted to the Lord Lieutenant are 

under the title, fiuord) and are faved and confirmed to 

them by the a£t of fettlement in the following words j 

*' Provided that neither this acS, nor any thing therein Referved bj 
*' contained, fhall extend to the difpofing or altering of any {-^(^jig^ie^^ t© 
Vol. I. F " impropriate 



3+ 



Of the exchequer and 



the Lord <« impropriate redories, or tythes, or rents, now, or lately 
other CMef ^ " cnjoycd or pofTcffed by, or leLtled on, the Lord Lieute- 
Governor, " nant or other Chief Governor or Governors of this 

&c. in right i ■ i r i • i • i ■ i • i 

of their places. " Kingdom lor the time bemg, or which at any time have 
" been, or are now enjoyed, poffeffcd, or received by the 
" Lords Prcfidents of Munfter and Conaught in right of 
" their reipedive places, any thing in this adl to the con- 
" trary in any wife notwithftanding. 

" And that the Lord Chief Juftice of his Majefty's court 
" of King's bench, the Lord Chief Baron of his Majefty's 
" court of Exchequer, and the Mafter of the rolls, or any 
" other of his Majcuy's officers of this kingdom for the 
" time being, fhall and may have and receive fuch port- 
" corn of the feveral redories which formerly have been 
" paid and referved." 



To be ren- And by the aforefaid grants, the faid port-corn is to be 

dered by the rendered at the principal town in the county named in the 

grants. ' . *' r r-> i • 

patent, on or betore the 2d day of February in every year, 
to fuch perfon or perfons as the Lord Lieutenant or other 
Chief Governor or Governors of the faid kingdom of Ire- 
land for the time being, fliall, from time to time, appoint 
to receive the flime. 

And what But in the faid grants there is ufually a claufe or provifo, 

the incum- ^ empowering the incumbent, or other proprietors of the fpi- 
proprietor ritual poffeffions thereby granted, on their producing a 
niay, on ren- j^j|j ^.j^^ yj^^ trcafurer, or Rcceivcr general for the time 

cienng il, de- '-> 

faik ot letain. being, teftifying the delivery of the grain, &c. to defalk 
or retain in their hands, for the faid grain, two fhillings a 
peck (modius), lawful money of Ireland. And by conftats 
from the rent rolls of queen Elizabeth in the Auditor ge- 
neral's office, the number of pecks charged on each deno- 
mination, 



REVENUE OF IRELAND. ~^ 35 

mination, are mentioned j and they are valued at a certain 
fum for each peck, as if fuch fum was to be received in 
lieu of the port-corn ; and the fum at which the faid pecks, 
payable out of each denomination, are valued, is the fame 
fum, which, by the faid grants, was to be fo defalked for 
the port-corn, delivered for fuch denomination, out of the 
Crown rent thereof. 

The faid ftate officers being fo entitled, they ufually 
farmed out the faid port-corn to certain farmers, at a cer- / ' 

tain yearly rent, faid to be £200. 

But fuch farmers having ufed great feverities and ex- Severities 
a£lions to the incumbents and proprietors of the fpiritual u*"';'^ by the 

. ,'., ' farmers 

livings, a doubt arofe, when the laid port-corn had not theieof. 
been delivered in kind at the times and places appointed 
by the grants, but had been fatisfied in money or other- 
wife by agreement with the Chief Governors for the time 
being, as was ufually the cafe, whether the incumbents or 
proprietors of the faid fpiritual livings were entitled to de- 
falk any fum in their hands by virtue of the faid grants, 
although they fhould bring a bill or note from the perfons 
entitled to the faid port-corn, or the farmers thereof, to 
the Vice treafurer or Receiver general, if in truth the faid 
corn had not been actually delivered according to the 
grants, but fatisfadion by agreement had been made for 
the fame. 

And complaints having been made of the faid exadl- 
ons and feverities, in order to remove all fuch com- 
plaints and grievances, it was mutually agreed upon, 

F 2 and 



6 Of THE E X C H E Q^U E R and 

and a * deed executed in purfuance thereof, bearing date 
the 7th day of March 1698-9, between their excellencies 
the Lord Duke of Bolton, and the Earl of Galway, the 
then Lords Juftices of this kingdom for themfelves, and 
as far as they could, for the Chief Governors that fhould 
be thereafter on the one part, and by Dr. John Bolton 
for himfelf and tlie other incumbents or proprietors of 
the faid redories, (he being by letter of attorney law- 
fully empowered fo to do,) on the other part, that for the 
year ending the fecond of February then laft, the faid 
incumbents or proprietors fliould pay for the faid port- 
corn, to the faid Lords Juftices, the fum of 5s. 6d. for every 
viodiiis grani referved by the faid patent, amounting in the 
whole to 269I. 1 8s. 3d. as in the fchedule thereunto annex- 
ed is expreffed ; and for every year after, at or before 
the fecond of February in each year, five fhillings per 
peck, which amounted unto 245I. 7s. 6d. per. annum; 
And it was alfo further agreed, on behalf of the feveral 
then incumbents, or that fhould be thereafter, and the 
proprietors of the faid redories, that none of them fliould 
afk, demand, or defalk any allowance on account of the 
faid corn, or by virtue or colour of their faid feveral pa- 
tents, but fliould pay the feveral yearly rents payable to 
the crown, as aforefaid, out of the faid redories, without 
any defalcation or dedudion whatfoever, faving never- 

• The rolls office, Auditor general's office, and council cliamber, have been 
fearclied for this agreement, but it is not be found; but it is entered in a book 
in tiie Auditor general's office. But in the year 1761, thefe matters having been 
laid before the Attorney general, and others of his Majefty's council, they were 
of opinion that the Lord Lieutenant, or his farmers cannot fue for the rents on 
the agreement of 169S; but that the proceedings muft be in purfuance of the 
grants, and for the port corn ; and that, tho' the port-corn payable by the proprie- 
tors, is by the eflablifliment alllgned to feveral great officers, yet that it dill 
remained payable to the King, and that the procefs muft ilTue in his Majefty's 
name, for the recovery of any arrears that may be due thercoa. 

thelefs 



REVENUE OF IRELAND. 37 

thelefs, all their right and title to the faid allowance of 
eighteen pence per peck, as in their rcfpedtive grants and 
patents are referved and expreffed, in cafe the faid 
agreement fhould at any time thereafter be broken or 
made void. 

And this port-corn may be recovered as others his ma- How recover- 
jefty's rents, (which fee hereafter,) to vi'it by diftrefs, ' 
feizure, or information. And, in all the grants thereof 
there is a claufe, that if the fame fhall be in arrear, the 
King, his heirs and fucceffors, may re-enter and take the 
iffues and profits thereof, to his and their own ufe, un- 
til the faid arrear fhall be fully fatisfied; and then, and 
not before, the tenants of the aforefaid fpiritual tenures 
to be reftored to the pofTeffion thereof. 

But by the King's letter bearing date the 20th of April Now paid to 
1763, it was direded that the rents ufually accruing to o''ne"Tthe 
the Chief Governor or Governors of Ireland for the port- revenue, 
corn throughout Ireland, fhould be no longer paid to the 
faid Chief Governor or Governors for their ufe, but to 
the Commillioners of his Majefly's revenue from time to 
time, for the ufe of his Majefty, his heirs and fuccefTors. 
And by the government's warrant dated the ift. of July, 
in the fame year, his Majefty's Auditor general was re- 
quired to make out one or more particular or particulars 
of the faid rents, and to put the fame in charge upon 
his Majefty's rent rolls, and to make a return thereof to 
the faid commiilioners in order to be colleded by their 
officers, in like manner as his Majef^y's other rents are 
coUeded. 

And the Auditor general thereupon returned feveral 
conftats of charges of port-corn, which appeared to have 

been 



3S Or THE E X C H E Q.U E R and 

been taken from a rent-roll thereof, made in the reign 
of Qiieen Elizabeth; which rent-roll is now the only 
evidence of fuch rent, where the denominations have not 
been granted away by the crown. 

Compofition The Compofition rents arc certain rents referved to the 

rents, what ,- • i • , i • r /-^ 

' crown upon a compolition made in the reign of Qpeen 

Elizabeth, between her majefly and the lords and chief- 
tains of Conaught, in lieu of cefTes, imprefs, and quar- 
terage of foldicrs. 

And how And the original of thefe compofition rents was in this 

the/aiofe. rnanner. Several lands in the province of Conaught and 
Munfler, and other countries in this kingdom, formerly 
held by Irifli cuflom, and not by tenure, according to 
Englilli laws, were charged with heavy ceffes and taxes, 
and fubje6t to the depredations of men of war; wherefore, 
at the firft quieting and fettling thofe parts under the 
Englifh government, the lords and chieftains of the faid 
provinces and countries petitioned her Majefty, by her 
then Lord deputy, to accept from them the furrender of 
all their lordfhips, manors, lands, tenements, and other 
their poffeffions, to the end it might pleafe her Highnefs, 
after the faid furrender fo made, to grant to them the 
fame their lands and poffeffions, to hold of her Highnefs, 
her heirs and fucceffors, by fuch tenures, rents, fervices, 
and attendance as fhould be thought meet and conve- 
nient, refpeding the quantity and quality of the faid 
lands, &c. 

Adt to enat)W And accordingly an ad of parliament was made, in the 
the crown to j ^j|j y^^^ ^f |.|^g reign of her faid majefty Qjieen 

of the lands Elizabeth, by which it was enaded, that patents ftiould 
accordingly. ^^ made out to fuch perfons, as fliould furrender to the 

Crown 



RE VENUE OP IRELAND. . 39- 

Crown their lands, fo held by Irifli cuftom, to be holden 
of her Majefty, her heirs and fucceffors, for fuch eftate, 
and by fuch tenure, rents, and fervices, as fliould be 
exprelTed and referved in the faid letters patent. 

And afterwards in the 27th year of the faid reign, a CommiiHoa 
commiiTion iflued giving authority to fir Richard Bingham compdhion, 
then governor of Conaught, and twenty-one other Com- between Q^ 
miffioners to make a compofition between the Oiieen and iJjJoTco'-* 
the lords and and their tenants of that country, and of naught and 
Thomond, for a rent certain to be paid out of every '"^^'^ '^"*" ^' 
quarter of land therein, in lieu of all manner of uncertain 
cefTes, cuttings, and other exadions, accuftomed to be 
borne to the Queen and her predecefTors for the martial 
government thereof^ and further the CommiiTion em- 
powered them to do all things as to their difcretion fliould 
feem beft, as well in the faid compofition, as in the 
divifions of baronies into manors, and to advife all other 
things that fhould tend to the general good and quiet of 
the country, and the good fubiedls of the fame. 

And accordingly, indentures bipartite were entered into indenfjres of 
on the 2d of September following, whereby it appears, [""JPrfuance 
ift. that the Lord Deputy Perrot did covenant on behalf thereof, 
of the Queen, that the chieftains, gentlemen, freeholders, 
and inhabitants, their heirs and alligns, fhould from the- 
date of the faid indenture be exonerated for ever from all 
cefTes, exactions, cuttings, impofitions, purveying, eatings, 
finding or bearing of foldiers, and from all other burdens, 
other than the rents, refervations and charges in the 
indentures fpecified, and to be enaded in parliament. 
In confideration whereof, the faid chieftains, gentlemen, 
freeholders, and inhabitants did grant to the faid Lord 
Deputy and his heirs, to the ufe of the Qjieen, her heirs 

and 



40 Of THE E X C H E Q,U E R and 

and fucceffors, a yearly rent charge of ten {hillings 
fterling out of every quarter of land within that province. 
2dly. they agreed not only to anfwer for ever to all 
hoflings, roads, and journies wjthin Conaught, where 
and when they fhould have notice from the government, 
50 able well armed footmen, upon their own charges, 
befides the rent aforefaid ; and to all general hoftings 
proclaimed within the realm, 20 well armed footmen, 
furniflied with carriages and vi6tuals, at their own cofts, 
during the time of the faid general hofting, if the govern- 
ment require it. 3dly. That the ftyles and titles of captain- 
ships and taniotfhips, and all other Irifh jurifdidions, 
together with all elections and cuftomary diviiions of 
lands, fliould be aboliftied, and that the lands and inhe- 
ritance fhould lineally defcend according to the courfe of 
common law. 4thly. That the chieftains, gentlemen, and 
inhabitants, fliould by letters patent have diverfe lands in 
the indentures fpecified to them and their heirs, free from 
the compofition, to be held by common knight fervice. 
And that they fhould have all goods and chattels of 
felons, and other cafualties and amerciaments. 

Errors in But it bcing afterwards found, that there were various 

them. errors and defeds in the faid indentures of compofition, 

and many erroneous proceedings in the execution thereof, 
LetterofKing in order to redlify thefe errors, and to remove all doubts 
hold" com- concerning the aforefaid compofition, and the non-per- 
miffion of formance thereof, and to remedy all the defeats which 

grace. 

might be in the feveral titles which were derived under 
the faid compofition, his Majefty King James I. by his 
letter dated 21ft. July 161 5, empowered furrenders to be 
taken from the faid inhabitants, and gave the following 
dircdions ; 

Firft, 



REVENUE OF IRELAND. 41 

" I ft, To inquire by commifTions, what quantity of 
" lands every of the faid inhabitants were feized of, and 
" upon return thereof, to accept furrenders of fo much 
" thereof as the faid perfons fliould offer to furrender, and 
" to caufe letters patent to be made thereof, with a 
" refervation to the King, and his fuccefTors, of the fdid 
" compofition royal mentioned in the indentures of Qiieen 
«' Elizabeth, and fuch other rents and duties as were then 
" anfvvered to the King, to be holden by common knights 
" fervice, with a claufe that no mention fhould be made 
" of the furrenders. 

" 2dly, That in the faid grants fhould be contained 
" feveral pardons and grants of their feveral intruflons, 
" fines for alienations without licenfe, mefne profits, 
" reliefs, fums for refpite of homage, concealed wardfhips; 
" or that the deputy give them fuch other effedual dif- 
" charges as fhould free them and their heirs from all 
" future trouble in any of the King's courts ; with a 
" provifo, that they fliould firfl make fomc moderate 
" compofition for their faid feveral intrufions with fuch 
" patentees, or their afTigns, to whom any grant had 
" been made of the fame; the fourth part of which 
" compofition was to be referved to the King". And 
afterwards feveral furrenders were made and letters 
patent granted in purfuance of the faid letter. 

But towards the end of the reign of King James I. it ^^^ deksis 
being difcovered that neither the furrenders or patents and omif- 
which had been fo made and pafTed, had been enrolled in vereV'^"' 
Chancery, by which means the title of the patentees be- 
came defedive, and the lands were fuppofed to remain 
flill vefted in the Crown, the King propofed to make a 

Vol. I. G plantation 



42 Of the EXCHEQ,UER. and 

plantation there, as had been done in Ulfler; though the 
omiffion was not fo much the wilful default of the pa- 
tentees as the negledl of the ofHcers, to whom they had 
paid near ^("2000 for the enrolments of the patents, which 
were never made. 

New compo- But King James died before he could complete this 
kin°g"chadesT fchcme. And in the third year of the reign of his fuc- 
and the pa- ceffor Charles I. a treaty was fet on foot and concluded 
between him and the patentees, by which, in confidera- 
tion of a fum of £1 20,000, agreed upon to be paid by them 
to his Majefty in gales, they were admitted to enrol the 
furrenders and patents made to them ; and fuch as had a 
mind to make new furrenders, were to have the fame ac- 
cepted and enrolled, and new patents palTed to them. And 
for their further fecurity, their feveral eftates were to be 
confirmed to them and their heirs by the next parliament, 
to be held in the kino-dom. 



tentees. 



't>^ 



And the pa- And fevcral a£ls of parliament were afterwards, though 

!:d"by°a"ft"o"f not without much difficulty and oppofition through the ar- 

parliament. bitrary councils of Lord StrafFord, made in this kingdom, 

for the purpofe of confirming patents pafled for thofeand 

other lands, under commiffions of grace, as they Vr^ere 

called. 

How thefe And the aforefaid compofition rents are in charge in the 

rents are in Kins's rent rolls as follow, to wit, for every quarter part 

charge in the ° a i /- V j 

King's books, of a town land, los. And for every cartron, 2s. od. 
But I do not find that it was afcertained what number 
of acres any of the faid denominations fliould contain. 

There 



REVENUE OF IRELAND. 43 



There were alfo other compofition rents which depended 0'!>er com- 
on a compofition made by the Lords of the pale, and the ^° ' '°" '^"'' 
inhabitants of the province of Munfter, with Sir William 
Fitzwilliams, who was alfo Lord Deputy here in the reign 
of queen Elizabeth, after Sir John Perrot ; but there does 
not at this day appear any diftind account of thefe rents ; 
and it i5 imagined they have pafTcd under the denomina- 
tion of quit rents. 

And the amount of thefe compofition rents is about Compofition 
/:1000 a year. year! '°°°''* 

Quit rent is a rent which arofe and was induced in this Quit rents, 
kingdom after the rebellion in 1641, by the ads of fettle- ^'h^^'j^jhow 
ment and explanation. And it isan acrable rent, according induced. 
to the Englifh flatute meafure, referved upon all the 
eftates in Ireland, which were forfeited by that rebellion, 
and granted by the Crown to adventurers, foldiers, and 
debenturers ; and on lands which were then feized, and 
afterwards reftored to innocent papifts by decrees and cer- 
tificates; or on lands given to them as reprifals; or to 
tranfplanters. 

And the rates according to which thefe rents were re- 
ferved were as follow, viz. 



For every acre in 



rLeinfter 
JMunfter 
/Ulftcr 
Conausfht 



^b' 



1. 


s. 


d. 








3 








2i 








2 








li 



And the yearly amount of thefe quit rents is about Amount ot 

£50840. quit rents. 

G 2 - Thefe 



44- Of the EXCHEQUER and 



The King's Thefe rents are paid to the feveral colledors of his 

rents to be _ , . _ , , -. . , _.. 

paid to the Majelty s revenue, whole receipts, by 9 VV, 3, 31. are 

coikaorsoF pood and valid in law againft the Crown, and as efFedual, 

to all intents and purpoies, as an Exchequer acquittance 

duly pafled and entered in the feveral offices of the 

Exchequer. 

Coileaors to And the colledors are thereby required, upon payment 
for^/i^^'g^y] of any part thereof, to give to the perfon fo paying the 
ments, &c. fame, a full receipt or acquittance for what he fhall re- 
ceive, in parchment under his hand, v/herein he fhall 
mention the fum fo by him received, and for what gales 
rent, and for what land, and on what account the fame is 
paid to him ; for which acquittance they are to receive, 
tor any fum above five fhillings, and not exceeding twenty 
iTiillings, fixpence; and for every fum above twenty fliil- 
lings, and not exceeding five pounds, onefhilling; and 
for every fum above five pounds, and not exceeding fifteen 
pounds, one Ihilling and fixpence ; and for every fum 
above fifteen pounds, two fhillings; and in no cafe to re- 
ceive any more for one acquittance than two fliillings. 



and tfaei; fees. 



Perfons And by SeCt. 4, where one perfon flands charged with the 

fevefaiM- payment of feveral and diftiuft fums,in refpedt of feveral par- 

tina fuins in ccls of lands, or where the fame is in char2;e in the name of 

>eiai parcels Other perfous, not in poffeffion offuch lands, the feveral 

of lands to collc^tors are thereby required, on receipt of the fiid rents, 

JlQVC one 3C" J M t ' 

quittance Or any part thereof, to give to the perfon in poiTcfTion 
*"'^- and paying the fame, one acquittance for what he fhall 

pay; which acquittance fliall diftindly mention as well 
tlie lands and tenements, as the rent paid, and for what 
gale the fame is paid, and by whom, for which one ac- 
quittance 



REVENUE OF IRELAND. 45 

quittance the colledors are to receive no greater fee than 
as aforefaid. 

Forfeited 

By flat. 1 1 Wil. III. ch. 2. Eng. the forfeited eftates in eftates in Ire- 
Ireland fhall, after fale thereof, be fubjed to fuch crown S'e'to"fuIh 
rents, quit rents and chiefries, as the fame were liable quit.Wc.renia 
to on the 13th of February 1688. bdor7 I'sTh 

Feb. 1688. 

But it is thereby provided that nothing therein con- ^oi^r, extend 

tained fiiall make void any grant of any quit rent, or to make void 

other rents, made in confideration of any juft debts re- quft 0^^1161 

leafed to the crown, to the full value of fuch grant; or rent inade in 

1 -1 ^ r in- I .. ,. r confideration 

make void any grant for reduction, or abatement or any ^f ^^y j^jj. 
quit rent, where the fame abatement hath been made in f^«bts releafed 

'^ ^ . . r 1 I r r r c , , to the Crown. 

confideration of the barrenncls or coarleneis ot any lands 
out of which the fame is iiTuing, or for the better 
i.mprovement thereof. 

By ift Ann. flat. 2. ch. 21. Eng. The truflees for for- Truftees of 
feited eftates, or any feven of them, with the confent of [°sin'iretn!iw 
three of the Commiflioners of the revenue in Ireland, may apportion quit 
apportion any quit rent, crown rent, or compofition rents°o"the 
rent, payable to the Crown, and charge the fame in par- <ame parcels 
eels upon the lands liable thereunto, fo that every part 
fold by itfelf, having regard to its quantity and value, 
may be liable to a certain proportion of the faid rents; 
which apportionment, fet down under the hands and 
feals of the faid truflees, &c. and CommilTioners, e^c. and 
enrolled in the Exchequer in Ireland, fliall be good in 
law, and be referved to her Majefty, ^c. in the purchafe 
deed 5 and the premifes fold difcharged from the reft of 

the 



46 Of TiiE EXCHEQUER and 

the faid rents, and flaall be liable to the faid referved 
rent in the fame manner as it was before to the whole 
rent. And if the truftees and Commiffioners fhall not 
agree in the faid apportionments, before the 24th of 
May 1703, or iTiall fooner difagree in them, the Chief 
Governor of tlie faid kingdom may make the like ap- 
portionment, wliich fhall be of the fame force as if made 
as aforefaid *. 

Arrears from By flat. 9. Wil. III. ch. 29. and 2. Ann. ch. 4. tlie fe- 

ZSth March 'i r -^ ,. .. c ^ j j ^ i, 

i6g2to25tli veral arrears or quit rent out or lands, &c. returned to 
March i'9,- have been wafle from the 25th of March 1692, to the 
""^^^ ■ 25th of March 1695, are difcharged, ©"c. 

Plus acres Bv fttat. 2. Ann. ch. 8. the lands called plus lands, 

what, in ' 1 r J ■ • r 

whom verted Of P'US acrcs, whicu are parcels or denommations of 

and to what 

quit rent lia- 

]5)g_ * On the plan of this power in the truflees of apportioning rents, which ex- 

pired as is above mentioned on the 24th of May 1703, the court of Exchequer 
1 ave fince pioqeeded in the apportioning of rents ; but always with a Jh/'vo jure 
coronas. 

But for this purpofe, a petition is to be preferred to the court, verified by 
affidavit, (notice being firft given to the folicitor for the King's rents,) who refer it 
to the Auditor general, and this order of reference is to be ferved on all the 
parties concerned i and when the Auditor general has apportioned the rents, his 
report thereon will, on motion of counfel, be referred by the court to the Attor- 
ney general, (notice being firft given to the folicitor for the King's rents as afore- 
faid.) who is alfo to make his report, which is generally a tranfctipt of the 
Auditor's report ; and upon his report an order is to be obtained for confirming 
it, unlefs caufe, which order is to be feived on all the other proprietors of the 
lands; and if no caufe be fliown to the contrary, on affidavit of fuch fervice, and 
certificate from the fecond Remembrancer of no canfe, and counfel's motion 
thereon, the report of the Attorney general is confirmed abfolutely. And note, 
caufe may be fliown either on affidavit, notice and motion, or by exceptions to the 
report, which are to be fet down to be argued, as in other cafes of exceptions to 
LiSTeport. Seethe cafe of his niajefly againft Nutley, 30 June lyV- Same 
againft Daly, 1 1 th December 1731, againft Morgan, 31(1 May 1745, and againft 
Kielly, Hill. 1748. 

lands 



REVENUE OF IRELAND. 47 

lands undlfpofed of, where the refiduc of fuch denomi- 
nations have been granted by patent, are vcfted in fuch 
perfons, who on the i ft day of Odober 1702, were in 
polTeffion of fuch plus acres by themfelves or thofe de- 
riving under them, in their right, or under colour there- 
of; whicli perfons fhall hold and enjoy fuch plus acres 
to them and their heirs, liable to fuch quit rent for the 
fame pro rata, as is payable out of the other part of 
fuch denominations. 

And by the faid a£t, reciting that there were fcveral, Undlfpofed 
denominations of land entirely undifpofed, which, acres coarfe" 
as alfo fome of the aforefaid plus acres, were fo coarfe f"'^ barren, 
and barren that they were not worth the quit rent diipofed of. 
they were liable unto, and therefore remained defolatc, 
it is made lawful for the Chief Governors and fix more 
of the privy council to demife or grant the fame to fuch 
proteftants, and for fuch term of years, as they AkiII 
think fit, at fuch a reafonable rent as may encourage 
I'uch perfons to plant and inhabit the fame. 

But it is thereby provided that nothing therein contain- 
ed fhall avoid any fettlement, leafe, charge, or other con- 
veyance, or encumbrance made by the perfons whofe 
eftates or pofTefTions are thereby confirmed, or by the 
perfons under whom they derive ; but that the fame and 
all other rights and titles, except of her Majefiy, to the 
faid lands, ihall be of the fame efFedt as if the faid atl 
had never been made. 

Rents are ufually put in charge two ways ^ to wit, by Rents put In 
the Auditor general, ex officio, from the King's grant; or <^|i»''ge two 
by the court of Exchequer upon a fcire facias on behalf of 
the Crown. 

In 



48 Of the E X C H E Q,U E R and 

By the Audi- In the firft cafe, where inquifitions have been taken 
TJofido!t'om either by fpecial commiffion, or by the efcheator ex officio, 
tiie King's and a particular thereof made out by the Surveyor general 
^'*"'' and Auditor general, a/i^l is then prepared by the Attor- 

ney or Solicitor general for the patent or grant of the lands; 
which 7?^^/^ is to be lodged in the rolls office; and when 
the grant is fealed and enrolled, it is not given diredlly to 
the party concerned, but brought, by one of the clerks in 
the rolls office, to the Auditor general, to be by him en- 
tered, who from thence afccrtains the rent, and inferts the 
fame in the roll of the King's rents; and the grant is then 
delivered to the party. 

Or on a fcire But whcrc any old rent is to be put into charge, which 
facias for his hath uot before been in charge in the King's rent roll, or 
where there is any difficulty with regard to the right, fo 
that it may be neceffary that evidences and proofs be pro- 
duced for the determining thereof, in fuch cafes the proper 
method of proceeding is to fue a fcire facias for his Ma- 
jefty, direded to the iheriff of the county v'shere the lands 
lie, to give notice to the party to anfwcr the charge 
thereon *. 

The proceed' And the appearance to this fcire facias is to be entered 

ings on fuch j^j ^j^jg j-^jg \jqq\^ [^ t^e fecoud remembrancer's office, from 

whence this writ is to iffue. And on this fcire facias rules 

to plead are to be entered, and fuch proceedings had, as 

on fcire facias' s on recognizances to the King. 



* So determined in the cafe of his Majefty againft John Daly, in tJiis court, 
Hillary teini, 1752. And in the cafe of his Majelly againft OBrien, afterwards 
Eatl of Thoniond, in Hillary term, lyqS, after many proceedings had been for 
feveial years in each cafe, on the Attorney general's report and exceptions therero. 

It 



REVENUE OF IRELAND. 49 

It lias often happened that the fame lands have been Dlfciaimer, 
granted by patent to different perfons ; in which cafe, if '"^hatcaies. 
it were upon the ads of fettlement and explanation, the 
lands were adjudged to the patentee who had the prior 
certificate; but yet as thefe lands were often mixed with 
other denominations in the fame patent, the patentee, 
who did not enjoy the lands fo doubly granted, was never- 
thelefs liable, as to his other lands, to the rent referved 
upon the lands which he did not polTefs. 

In all cafes of this fort the grantee of the lands is to file and how. 
a plea of difclaimer in the fecond remembrancer's office, 
wherein he is to fet forth his title to the lands in the grant 
which he doth poffefs, and then to difclaim the lands 
which he doth not poffefs ; and to this plea the Attor- 
ney general is to file a confeffion ; and thereupon the 
court will give judgment for exonerating the defendant, 
and the lands of which he is feized, from the rents fo 
charged upon the lands he hath difclaimed ; and this 
judgment is accordingly made up and enrolled among the 
records of the faid office. 

As to overcharges and double charges * which have Over charges 
happened in feveral cafes, as where more acres have been ^"'^ 'double 

■* ' chaiges in le- 

veial cafes. 

* In the year 1758, it appearing to the commlflioners of the revenue that feveral 
lands had, for many years, been returned by jhe feveral colleflors of the kingdom, 
in their lifts of arrears, as double charges, and that feveral perfons had, from time 
to time, been grievoully vexed by diftrcffes and otherwife for the fame, on the 1 ith 
of July in the fame year an order of the board was made, that the folicitor for the 
King's rents (hould caufe ail the faid double charges to be difcharged and (Irucic out 
of the rent rolls at the expenfe of the Crown, and without any expenfe to the 
fubjeft ; which v.'as accordingly done on conftats (hereof fiom the Audlior gene- 
ral, the confent of the Attorney general, and on motion thereon, by the folicitor 
for the King's rents without any other or further proceeding. 

Vol. I. H diffributed 



so Of the EXCHEO^UER and 

diflribufed and granted, than the lands forfeited, by the 
fiirvey and diftribution book, appear to contain ; or where 
there have been two grants at difixrent times to the fame 
perfon, or thofe deriving under him, of the fame lands, 
and the rents referved on each are both continued in charge, 
whereas the laft rent only ought to be charged; or where 
the fame lands are charged xn two diftrids, or charged 
twice in the rent roll ; or where part of the lands lie in 
one barony and part in another, but being in different 
diflrids are charged in the rent rolls in both; or where a 
perfon apprehends that the Crown has not a right to any 
rent with which his lands are charged, or that the lands 
are not liable thereto ; in fuch and the like cafes the 
party fo charged may, as well before as after any diftrefs 
or other proceeding is taken for the recovery thereof. 
The proceed- move the court by counfel on a petition fetting forth the 
ing. todiC- |-^ (which are ufually verified by affidavit) that it may 

charge them ' \ '' ■' ' •' 

b/ petition. be referred to the Auditor general to report thereon; and 
the court will make an order for that purpofe, with a 
refpite of proceedings in the mean time : but the ufual no- 
tice of this motion is to be given to the folicitor for the 
King's rents. Then an attefted copy of the order is to be 
brought to the Auditor general, who thereupon will, if 
required, iffue fummonfes for attendances on him, and 
proceed to make his report. 

And the Au- And whcn the Auditor general has made his report, the 
dicor's report p-irty, in whofc favour it is, may move the court by his 

releired to^^-'' .., - . ■' 

the Attorney counfcl that the Auditors report may be referred to the 
gcneiai. Atiomey general, who makes his report thereon, which is 

nfnally totuiem verbis with tlie report of the Auditor gene- 
ral *, (lor which his fee is two guineas); then a motion 

* or late the Attornc)- genera! examines into the matters contained in the report 
of the Auditor general, in prefejice of the folicitor for the Crown and the attornt / 
Jbi the petitioning party, and vaties the Auditor's tepoit as he fees fir, 

may 



REVENUE OF IRELAND. 51 

may be made by counfcl, without notice, to confirm the 
Attorney general's report; and the court will make an 
order for that purpofe, unlefs caufe be fhown to the con- 
trary in four days after fervice of the order. And if no 
caufe be fhown in thefe four days, the court, on certificate 
thereof and affidavit of the fervice of the order, will on 
counfel's motion make the order abfolute, and confirm 
the report. And if the report be in favour of the fubjedl, 
the court will alfo order the rent and arrears to be ftruck 
out of charge; and if a diftrefs be taken, or fecurities or 
money lodged in the hands of the coUedor or other 
perfon, they will order them to be reftored to the party. 

And either party may, if he thinks himfelf aggrieved Exceptions 
bv the report made by the Attorney general, take excep- ni'y be taken 

/ , r- , , ,- . -^ ^ , r , r to the Attor- 

tions thereto; and thele exceptions are to be let down as ney general's 
a caufe, and areued in court by the counfel for the Crown ^^9°'^^' ' 

, ■ no' to t -- 

and party; but no exceptions are to be taken to the the Auditor 
report of the Auditor general, as his report mufl be S«" ' 
referred to the Attorney general *. 

But if it be a matter of great nicety and difficulty, the 
court will not determine it upon thefe exceptions; but 
will leave the party to be relieved by traverfe, fcire facias, 
&c. according to the circumflances of the cafe. See the 
cafe of his Majefty againft the tithes of Jerpoint in this 
court, Trinity Term 1749, where in fuch cafe a trnveije 
-.was granted to the fubjed, although the King was in 
poffeffion by .virtue of an injundion on a cuftodiam, on 
giving fecurity by recognizance to be anfwerable for the 
poiTeffion and mefne rates, if adjudged againft the 

* So determined in the cafe of his Majefty again fl the right honourable P^rc^ 
VVyndham O'Brien afterwards earl of Tbomond, in Hill. Term 175S. 

H 2 traverfer, 



but 

hat of 



52 Qf ^he E X C H E O U E R and 

traverfer, &c. and afterwards an amoveai manus was 
granted. 

Petinons to By flat. 3 Geo. III. ch. 22. It is made lawful for every 

''u'effor'^dif- P^i^fo"' bodies politick and corporate, at any time before 
chargeofar- the 25th day of March 1770, to prefer their petitions to 
&ne°r!ts''""' '^'^ Majefty's court of Exchequer, thereby fetting forth, 
wheie none that all or fomc of the lands, redory, abbey, priory, or 
paidforL nionaftery lands, tithes, fairs, tenements and heredita- 
yeais befoie, ments whereof they are feized, are fubjedl or liable to 
fome certain quit rent, crown rent, compofition rent, or 
other chief rent, payable to his Majefty, which hath not 
been paid by them, or thofe under whom they refpedively 
derive, for 20 years next immediately preceding the 29th 
day of September 1764, particularly defcribing, in fuch. 
petition, the lands liable to the payment thereof, as well 
by their prefent as former names and denominations, and 
thereby fubmitting to pay all fuch annual quit rent, crown 
rent, compofition rent, or other chief rent, as fliall 
become due after the faid 29th day of September, and 
praying to have fuch lands difcharged from all arrears of 
fuch rent incurred, due before the faid 29th day of Sep- 
tember 1764; on which petition an order fhall be made 
by the court, that the Auditor general fhall fearch into 
the refpedive rent rolls, books and records in his oflice, 
and fhall certify to the court, by a certain day to be 
appointed by the faid court, whether any fuch rents, as 
are mentioned in fuch petitions, have been accounted for 
to his Majefty or his predecefTors, within the fpace of 
twenty years next preceding the faid 29th of September, 
1764. 

And the Auditor general is thereby required to certify 
to the court, whether it appears to him that fuch rents 

have 



REVENUE OF IRELAND. 

have been paid or accounted for to his Majefty or his pre- 
deceffors, within the fpace of 20 years next before tlie 
29th day of September 1764; for which fearch two 
fliilHngs and fix pence and no more, and for which certi- 
ficate fix fliilHngs and eight pence and no more, and for 
entry of a difchargc of fuch arrears out of the rent rolls 
three fliillings and four pence and no more, fliall be paid 
to the faid Auditor general. 

And if upon return of fuch certificate, and upon 
examining into the truth. of the allegations of fuch peti- 
tion, by the court, in a fummary way, it fiiall appear to 
the court that the allegations contained in fuch petition 
are true, or if it fliall appear that no quit rent, crown 
rent, compofition rent, or other chief rent payable to his 
Majcfiy, has been paid for or out of fuch lands, or has 
been accounted for to the colledors of his Majefty's 
revenue, for the diftridt wherein fuch lands lie, within the 
term of 20 years next before the 29th day of September, 
1764, in fuch cafe the court is by faid ad required to 
make an order on fuch petition, that the lands therein 
mentioned and the perfons who from time to time refpec- 
tively held and enjoyed the fame, fliall be abfolutely freed 
and difcharged of and from all fuch rents and arrears due 
or in arrear at any time before the faid 29th day of Sep- 
tember, 1764; and fliall order the faid Auditor general to 
give in charge fuch growing rents as the faid lands fliall 
appear to be charged or chargeable with, which fliall 
become due from and after the faid 29th day of September, 
1764, to the collcdors of the diftrids where fuch lands 
lie, to the intent that the fame may be duly colleded for 
the future ; and fuch order fliall be an efi:edual difchargc 
againft his Majefty, as to fuch publick arrears. 

The 



54 Of the E X C H E 0,1] E R and 

OIJ nieiliod The old method of colleding thefe rents antecedent to 

°h/king?"^ the year 1693 * (at which time the cftablifhraent of the 
rents. . kingdom was fettled) was thus ; 

The patents on which thefe rents are referved were 
originally, after they were enrolled, (as they are at this 
day) entered with the Auditor general of the Exchequer, 
who out of them made an abftrad of the rent referved, 
for what land, in what country, from whom, and of the 
date of the patent ; and thefe abftrads were reduced under 
the heads of the feveral counties where the principal 
denominations of lands, out of which the rents were 
referved, lay. 

By procefa of From this ofHce a rent roll was twice a year tranfmitted, 
(he pipe to fometimes to the fecond remembrancer's office, fometimes 
to the clerk of the pipe; which laft office, twice a year, 
viz. at Michaelmas and Hillary terms, made out procefs 
to the refpedive fheriffs of the feveral counties in this 
kingdom for the colledlion of them. 

v/ho ac- And the refpedive fficriffs for each county, once a year 

counted for when thcv paffed their accounts, accounted with the 

thein, 

court of Exchequer for thefe rents; and the whole rent 
roll for each county being in open court read over to the 
fheriff, he upon his oath gave his anfvver to each particu- 
lar; if received, he charged himfelf with it, which in the 
Exchequer language is called 'Tot, i.e. totiim i?2 mauibus .; 
if not received, he gave his reafons upon oath why he 

• The total amount of thefe rents at that time was {fi'^o'^z i6 3, out of 
which X'V^'^^4 'o were to be dcdufted for feveral of the faid rents granted to parti- 
cular perfons by K. Ja. II and K- Wil. and Q, Mary ; but they were afterwards 
made unalienable by the Engllfli a£l of 1 1 Wil. 111. as is before mentioned. 

could 



RE VENUE OF I R EL AN D. 55 

could not colled it ; which, ifjuft, were allowed by the 
court; if not, the court charged the rtieriff with it, and 
let him take a writ of affiftance to colled it for himfelf 

The arrears were fent out again by writ or by procefs 
to the fucceeding flierifF together with the rents of his 
time. 

The HierifF took a debet of the balances due on liis And took i 
account from the clerk of the pipe, and thereupon paid ''u'^^'f^k"' f 
the money into the treafury. the pipe, &c. 

This method of colleding was afterwards thought in- ihh mcihod 
convenient for the following reafons, viz. inconvenient. 

I ft, The rents came in but once a year, the flierifFs not The reafons 
being to account oftener ; and it was not convenient that ^^^^ 
fo large a fum as £30,000 or upwards, which was the 
firft half years rent after the eftablifhment was fettled, 
fliould lie in the hands of the feveral fheriffs of the king- 
dom until the year was out, when the King's occafiona 
required it before. 

2dly, They were never well brought in by the flierifFs; 
for they not being able to colled them themfelves but 
doing it by their bailiffs, feveral fums which were received 
were, either by negled or out of defign, not returned by 
the bailiffs as received; fo that, the (heriff not charging 
himfelf with them on his account, the fubjed, on the 
renewal of the procefs, was forced to apply to the Ex- 
chequer for redrefs to his great expenfe. 

3dly, Great arrears were found to be returned by 
the IheriiFs, they either out of favour to particular perfons, 

or 



56 Of the EXCHEQUER and 

or regard to perfons of quality, negleding to levy the rents 
from them. 

4thly, Great fums licing in the hands of the flieriffs or 
fub-flierifFs until their accounts were paffcd, they were 
thereby tempted to fpend or mifapply the money, which 
proved often the ruin of themfelves and their fecurities. 

Befides the charge of iffuing it in this method was in- 
convenient to the fubjed; for it generally happened that 
lands in feveral denominations, in diflant places, fometimes' 
in feveral counties, were paffed in the fame patent, and 
a certain yearly rent referved to be iffuing out of the 
whole; in which cafe, each parcel of land being by law 
liable to the whole rent, the Auditor general, in his rent 
roll or charge for the fheriffs collection, had given direc- 
tions for demanding and levying the whole rent only on 
the principal denominations of land in the patent, no 
notice being therein taken of the other denominations 
which were in the hands of other perfons and often in 
different counties; by which means the tenant of the 
principal denomination was forced to be at great trouble 
and expenfc to get in the proportions of the tenants of 
the other lands. 

This being the general cafe was very mifchievous, and 
not to be avoided but by apportioning the rent on each 
denomination of land in charge in the grant, and then 
iffuing diredions accordingly for the collcding from the 
particular tenants of each denomination their feveral 
portions, which was without prejudice to the King's re- 
medy upon the whole, in cafe any particular parcel of 
land fhould become unable to difcharge its portion of rent. 

Thefe 



old method 0/ 
CollctHon 



RE VENU E OF I REL AND. 57 

Thefe arc the rcafons commonly given for changing ihe Theprfncfpa 
method ofcolieding by (herifFs; but thcfe mifchiefs might changing the 
in a great meafure have been remedied without altering 
the courfe. And there is one more which was thought to 
be of greater force, and the chief motive of changing the 
old officers for collefling and managing the revenue through 
moft of its branches. In the year 1669 the whole reve- 
nue of this kingdom was fet to farm to John Fortli, of the 
city of London, alderman, and ten others, for feven years 
from the Chriftmas before, at feveral diftind yearly fums 
amounting in the whole to £ziC),^oo. As foon then as 
the farmers had got the receipt and management of tlic 
revenue into their hands, it was concluded, and with 
good reafon, that officers who de[)ended on them and the 
commiffi.o.ners of the revenue for their offices, and who 
were liable to be removed on the leaft apprehenfion of nc- 
gled or other default in them, would be more ftridi and 
circumfpe6l thaii fuch as had no dependance on them, 
and whofe office was rather a burden to them wiihout 
profit, as the fheriffs colle^Siion was; and who had legal 
cftates by patent in their offices, and whom confequentiv 
the farmers and commiffioners of the revenue could not 
control. 

And therefore the whole kingdom was divided into fe- New method 
veral diftrids, according as the land lay in compafs, for ^>"^'^"''"g 

' '^ J , ''"^ Kingdom 

the eafe and convcniency of the colledion ; the diviiion into diibias 
by counties being unequal; fome of them being of too "" *n^">'"'" 
great an extent for the colledion, and fome too fmall; and 
a particular colledor was a^ pointed for each diiiricl. 

And as the King received a certain rent from the Aclerfcofthe 
farmers, and was not concerned hovv- much the revenue su'^fei'sand 

' Accnniptan: 

Vol. I. I pifiducedj general. 



58 Of the E X C H E O^U E R and 

produced, the farmers were fuffered to manage it their 
own way; who thereupon flighted the courfe of the Ex- 
chequer, and appointed their own officers ; viz. a clerk of 
the quit rents, who made out the charge to the colledtors, 
and an Accountant general, before whom thefe colled'ors 
were to account ; both which fcrved inflead of the Auditor 
general. And thefe officers made out their charge, and 
fettled their books by the records in the Auditor's office, 
of which the farmers, by their patents, were to have the 
infpedion and ufe during their continuance. 

Subi'equent Eut fevcral alterations having been made in the quit 

"he^lenTroi'l" fcnts, fome upon commiffion for reducing them in feveral 

not taken no- placcs wherc they were too high, and others upon orders 

Auditor/"^ from the Exchequer, the alterations were entered with 

the farmers clerk of the quit rents, but not with the 

Auditor, nor any notice taken of them in his book. 

Befides, the change in ifluing of the charge from counties 

to diftri£^s, and the apportionment of the rents, made a 

vaft alteration in the rent roll ; Co that by thefe means, at 

^he end of the farms, the Auditor was not able to make 

out any charge for the colleilion of the quit rents, nor was 

there any certain rent roll or record for that part of the 

revenue, but it lay wholly in the bread of the clerk of the 

quit rents to the farmers, and his private books, on which 

there was no cheque. 

After iiip re- It continued thus after the end of the farms until the 
new'r'eni roll rcvoIution ; but fince that period the court of Ex'che- 
made. qucr, taking notice of the condition which that part of 

the revenue was in, thought it neceflary that there ffiould 
be a certain rent roll or record of the quit rents, to re- 
main as a charge to the collectors, and a cheque to the 
perfons concerned in the receiving the famej and did, 

•with 



REVENUE OF IRELAND. jjf 

with the encouragement and afllftance of the then go- 
vernment, out of the quit rent books and Auditors 
books, and by comparing them with the original patents, 
fix a certain and methodical rent roll of the quit rents, 
according to the prefent courfe of coUedion by diftrids,^ 
in the manner following viz., 

Under the head of each diftri£l are placed the particu- In what 
lar counties; and under them the baronies, tenants names, ™*"''^''' 
denominations of land, the number of acres of the whole, 
and the apportioned rent of each denomination, with 
the reduced rents, if there be any * reducements, each 
in diftind columns. 

The rent roll for each diftridt, according to its form, WiJch f/Tues 
ilTues out, once a year, to each colledor, and is his "„ the^coT- 
charge ; and he coileds thefe rents, and gives an ac- '«c''of. 
count to the commiflioners of this and the other branches 
of the revenue, which he pays into the treafury, from 
time to time, as there is occafion. And between Lady 

* Thefe reducements were, by virtue of a commiffion under the great feal of 
Ireland, direfted to his Excellency, Arthur Earl of Eflex, then Lord Lieute- 
nant of Ireland, and others, bearing date the 25th June 1676, grounded on his 
Majeftys letter under his royal fignet, dated at Whitehall the 3d of December » 
1675, whereby they were empowered to reduce and abate quit rents and arrears * 

thereof, due out of coarfe and barren lands in the Kingdom of Ireland, 
where the quit rent was equal to or near the yearly rent of the land. And 
thefe reducements weie engrofTed on roils of parchment, and are in the Chief 
remembrancer's office, and are readily reforted (o by means of the name of the 
perf )n in whofe favour the reduftion was made ; and other reducements were 
made feveral years before, by the Lords Jufiices of this Kingdom, by virtue 
of the King's letter, upon petitions of officers, foldiers, and others, to whom 
fuch coarfe and barren lands had been fet out. And the orders for thefe reduce- 
ments are in the offices of the Auditor general and Surveyor general ; and 
thefe matters were referred to thefe officers for their report, before the or- 
tTers were conceived. 

I 2 day 



6o . Of the EXCHEO^UER akd 

day ill M.^rch, and Lammas in every year, the fereral 
coiledors of the kingdom p:ils their accounts for the 
whole year, according to the time appointed by the com- 
miUl'-neTs for that purpofe, in the manner herein after 
mentioned. 



CHAP. V. 

Of the customs, and IMPORT EXCISE, an» 
ADDITIONAL DUTIES on GOODS IMPORTED, 
AND EXPORTED, AND THE MANNER of 
COLLECTING and ACCOUNTING for them. 

Cuftoms, ' g ''HE cuftoms are the duties of poundage and twi- 
* ^^' JL nage on goods imported, and of poundage on 

goods exported. 

Poundage old. Poundage is an ancient duty, payable to the crown on 
ji. ^ji j^^rchandize and wares imported into or exported 
from this realm, to be fold ; except wines and oils, 
which pay cuftom by way of tunnage. And this duty, 
which has been granted to the crown, by various ads of 
parliament, in England, from the reign of Edw. IIL 
and moflly after the rate of twelve pence in the pound, 
according to the feveral and refpedive values and rates of 
(he merchandize, is faid by Sir John Davies to have 
been firft granted to King Hen. Vlf. in this kingdom in 
the loth year of his reign for 5 years; and at the end 
of that term to him and his heirs for ever, after the rate 
aforefaid. And this is called the old poundage. 

* The word cutlom, which is denominated in the ancient barbarous latin 
(ujiunia, and not (onfueiuJa (ufage) feems to be derived from the french word 
(oujlum, or coutum, which fignifies toll or tribute, and owes its own etymology 
to the word ««/7, which fignifies price, charge, or «_/?. i. Blackft. Com. c. 8. 

And 



RE VENUE OF IR EL A N D. 61 

And by the 14th and 15111 Car. II c. 9. the fiiid duty of and new. 
I 2 pence in the pound on all goods imported and exported, 
(except wines and certain oils) is granted to the King and 
his heirs, to be paid according to the feveral and parti- 
cular rates and values of luch merchandize, as they are 
refpcclively rated in the book of rates annexed to the faid 
flatute. And in cafe of importation or exportation of any 
goods not mentioned therein, the poundage is direded to 
be levied according to the true value, to be affirmed upon 
the oath of the merchant, in the prefence of the cuflomer, 
colleilor, comptroller and furveyor, or any two of them. 

But out of this duty of poundage on goods imported Allowance 
there is to be, by the 8th rule of the faid ad, an allowance °"' *** "• 

Tunnage is a duty payable by the faid ftatute on wines Tunnage. 
and certain oils imported into this kingdom, viz. ., , 

1. s. d. 
For every tun of French wine imported 

by fubjetfts, 3100 

by {Grangers, 413 4 
For every pipe or butt of Levant, Spanifh, or 

Portugal wine, by fubjeds, 2 10 o 

by flrangers, 3 6 S 

For every awme of Rhenifh, by fubjeds, o 15 o 

by flrangers, 100 
For every tun of rape and linfeed oil, 

by fubjeds, 015 o 

by flrangers, 100 

For every tun of Spanifh &c. oil, by fubjeds, 2 12 o 

by flrangers, 350 
For 



6: Of the E X C K E Q^U E R and 

For every tun of fallet oil, by fubjedls, 330 

by ftrangers, 318 9 

For every tun of oil of Greenland, by fubjeds, 080 

by ft rangers, 010 o 

For every tun of oil of Newfoundland, 

by fubjecls, 060 

by ftrangers, 076 

Allowance But out oF tliis duty there is to be, by the 7th rule of 

leakage.' ""^ the faid a6l, an allowance of £10 per £100, for leakage on 

all wines imported; provided fuch wines have not been 

filled up on board the vefTel. 

Goods It has been determined that goods fhipped in foreign 

wrecked not pg^jg ^5 merchandize, and wrecked on the coafl:, are 

liable to cuf- " _ . , 

torn. not liable to the duties impofed by this ad ; as they 

L^Rayni'iBij could not be deemed imported within the meaning 
50'- of it. 

But goods But by the 6 Geo. I. c. 8. all goods which fliall be 

fayed, not faved out of anv veffel that fliall happen to be forced on 

being wreck- . -^ _ r i ■ < • i 

?d, liable. ihore or Irranded on the waltes or this Kmgdom, not 
being wrecked good.s, jet/an, Jlotfam, or /aga/i, {lull after 
all charges of falvage &c. be fubjed to the payment of 
cuflom as if imported. 

Xmpoft escife, The Im-poft excife * or vciv impofi is a duty of poundage 
grunted by 14 and 15 Car. II. c. 8. to the King and his 
heirs on all commodities, merchandizes and manufadures 
iinportcd, (jewels, bullion, corn, arms and ammunition 

* So called from the Dutch word cccife, wfiieh fignifies an affeffment up.on a 
rominodity j or from the word excifum, a part of the profit cut oft'fiom the whole. 
• iilb. Treat, of Exch. 252. 

excepted) 



RE V ENUE OF IRELAND. 63 

excepted) according to the rates they are valued at in the 
hook of rates annexed to the faid flatutc, viz. for all forts 
of drugs 2 fhiHings in the pound, for all forts of raw 
hemp, undiefs'd flax, tow, rofin, pitch, wax, cable, 
cable yarn or cordage, 6 pence in the pound.; for all 
wines, tobacco, fait, and other goods fpecified and valued 
in the faid book of rates, one fhilling in the pound; 
and for all other goods not fpecified or rated in the faid 
book of rates, one fhilling in the pound according to the 
book of rates for cuftoms; and if omitted there, then as 
they fliall be rated and valued by the fub-commiffioner 
coHedlor and fearcher for excife in the place where im- 
ported, or according to the highefl: market price. 

All which duties are to be paid by the firft buyer before To whom to 
his receiving them from the merchant importer ; unlefs the ^^ P*'''- 
merchant be a fhop-keeper, retailer, or one employing 

* It IS this impofition of the duty upon the buyer that conftitutes the efTential 
difference between cuftom and excife, properly fpeaking ; the former being a tax 
iiiimediateiy paid by the merchant, altho' ultimately by the confumer ; the latter, 
an inland impofition paid either upon the conlumption of the commodity, or upon 
the retail fate, which is the lad ftage before the confumption And the excife is 
doubtlefs the mod ceconomical way of taxing the fubjeft, and renders the commo- 
dity cheaper to the confumer ; for this obvious reafon, that the earlier any taxis 
laid on a commodity the heavier it falls upon the confumer in the end ; becaufe 
every trader, thro' whole hand it partes, muft have profit, not only upon the 
commodity, but alfo upon the tax itfelf. But this good etFecl of the excife is not 
produced by this claufe of the a£t which brings the duty one ftage neajter the 
confumptioner ; it being now generally paid in the fiift ftage, or by the merchant 
importer, on the terms herein after mentioned. So that the diftinftion in this king- 
dom between the cuftom inwards and import excife anfwers no other purpofe, than 
to make the colleiSion of thofc culloms much more intricate and complicated than 
it would be if they were both granted by one undiftinguilhing law, and levied in one 
manner, and by the fame rate, under the general term of cuftom And this diftinc- 
tion likewife fuiniihed a ftrong obje£lion agalnft the late meafurc of dividing the 
boards of cuftoms and excife; from the delay and additional expcnfe which mud 
arife to the merchants by the ngccflity of returning feparate accounts lo the two 
boards. 

them 



6+ 



A bond to be 
given for it by 
ihe impTrter, 
and an ac- 
count kept. 



Of THE E X C H E O^U E R anj> 

them for his own confumption; in which cafe the duties 
are to be paid by the importer, before he be permitted to 
carry the goods away froai the cuflom houfe or place of 
landing. 

And it is obfervable that wine pays cuflom by the mca- 
fure, viz. by tunnage; but excifc by value, viz. by 
poundage. 

But the duty of excifc not being payable until the goods 
are fold, a bond was by the ad direded to be given by 
the merchant importer, conditioned not to deliver any^of 
the goods to any of the buyers thereof, or to any fhop- 
kecper or retailer whatfoever, till fuch time as the excife 
lliould be duly paid by fuch buyer &c. and an import 
account was kept according to the a6l. 



But now an 

allowance 
made for 



aient 



But this being found very inconvenient, on the 21 ft 
prompt pay- Odober 1679 an agreement was entered into between the 
then commiirioners of the revenue (by virtue of a power 
in their patent {0 to do) and feveral merchants, by which, 
for prompt payment of the duties of excife, allowances of 
^10 per /,ioo in the excife and additional duties on wints 
and tobaccocs, and of £6 per ^ico on all* other goods im- 
ported, were given to the importer. And this agreement, 
thouc^h at firfl: but for one year and for the benefit of 
tJie merchants only who figned it, being found to be of 
equal benefit to the crown and fubjed, became general by 
ufage and is continued to this day. 



To wholcfale 

merchants 

onl/. 



But none but wholefale merchants arc entitled to thcfe 
dedudions or allowances. Retailers or confuniptiuners 

* But coals, fla'es, coaches, and chariots have always been dteiiied retailed 
goods, and excluded from the benefit of the £(> pet cent dtdutf ;on. 

are 



REVENUE OF IRELAND. 65 

are to pay down their excife, as the ad dlrcds, without 
any deduction. 

And the merchants who are entitled to thofe allowances Howobtained 
are generally well known. But where the merchant is '" ^u'^''"- 
not known, (if it be in the city of Dublin) he is to produce 
a certificate under the hands of fcveral known merchants, 
which is firft referred to the collcdor, who examines into 
the truth of it ; and if on inquiry he finds the perfon qua- 
lified, he makes his report accordingly; and the commif- 
fioners make an order for allowing fuch perfon the benefit 
of an wholefale merchant. 

But if this allowance be demanded in any of the diftrids How in the 
in the country, a certificate is to be produced to the com- """"y- 
miflioners, figned by fome of the principal merchants of 
the city or town in which the perfon claiming it refides, 
and alfo by the colledor and furveyor of the diftrids ; 
which certificate the commiflloners refer to the examinator 
of the import excife; and on his report an order for the 
allowance h made out. 

But befides the aforefaid perpetual duties of cuftom and Addinonsi- 
excife, there have been, from time to time, granted by ''"[^'^ °" 
parliament, and are now payable, various additional and poited and 
temporary duties on feveral goods and merchandizes im.- ^^P°"^'^- 
ported and exported ; the principal of which are thofe on 
tobacco, fpirits, and wine imported. And thefe duties 
are colleded and levied according to the ad of excife, viz. 
may be bonded by wholefale merchants, or paid down in 
ready money with the fame difcount allowance. 

The colledion of the ancient cufloms, antecedent to the Ancient me- 
aforefaid ads of cufloms and excife, was in this manner. Sna'tS" 
Vol. I. K. There cuftoms. 



66 Of the E X C H E (TV E R and 

There were then in every port a cuftomer, a comptroller^ 
and a fearcher ; and thefe three ofBcers took care of all 
goods imported or exported. They are mentioned in Cot- 
ton's records, 17 Edw. 3. fol. 38, &c. *. 

The cuftomer, who in Dublin port is called cuftomer 
SduTy"' ^"'^ colledor, was the moft ancient and at firft the fole 
officer who was the colledor of cuftoms, and accountable 
for them to the King; 9 Hen. 6. 12 b. and r Hen. 7. 4b. 
He was to make an entry of all goods and merchandizes 
imported or exported ; to rate or tax the original bills of 
entry; to receive the cuftoms ; and to fign all warrants 
for the charging and difcharging of goods. He was to 
charge himfelf upon oath, and to difcharge himfelf by 
tallies of payment; and upon his appointment to his office 
he was to give fecurity before the Chief Baron of the Ex- 
chequer, for his true accounting and anfvvering his balance. 

Comptroller, Then becaufc the cuftomer was accountable to the King, 

"'•''■ but could not be charged but by his own book of cockets 

or his oath, a comptroller was appointed as a check upon 

him; and his office was to rate another bill of entry of all 

goods imported and exported ; to take an account in his 



* Thefe feeni to be tlie ancient port ofiicers, and hold tlieir patents from the 
Crown; though by fevera! old ftatutes they fhould only be made during pleafure. 
And notwiihftanding the alteration which has bec-n fo made in the conllitution, 
condutl, and management of the revenue of Ireland, yet thefe officers are continued 
in kveral parts of the kingdom, and have falaties on the civil el\ablifhment ; to 
wit, there are in Dublin a cullomer, comptroller, and fearcher ; in Liintrick, the 
like; in Waterford ami Ro s, the Hkc ; in 'Kinfale, tlie like; in Youglral and 
Dungannon, the like; in Drogheda, D mdalk, and Carlingford, the like; in 
Cork, a cuftomer and a fearcher; in Galway, the like; in Carrickfergus, the like; 
in Strangford, the like ; in Wexford, a cuftomer and a comptroller; in Killybeggs, 
the -like; in Dinglcicouch, the like. 

book 



REVENUE OF IRELAND; 67 

book of the quantity and quality of all fuch goods, in the 
nature of the cul^omer's entry; and to counter- fign all 
warrants for the charging and difcharging of goods. 

Afterwards, in aid of the cuftomer, to find concealnaents SearcKer, . 
and fubftraflion of cuftoms and fubfidies, and to fcize all ^"''^"'y- 
merchandizes forfeited, the fearcher was appointed ; who 
in his grant of office was alfo called packer and gauger. 
He anciently received the warrants and cockets from the 
cuftomer and comptr(^ller to unlade or lade the goods. 
When the merchant hi'l paid his cuftoms to the cuftomer, 
he had a warrant from the cuflomer and comptroller 
to land the goods ; but if they were landed before the 
cuftoms were paid or compounded for, the goods were 
forfeited, and the fearcher was to make a feizure of them. 
If the goods were to be fhipped outwards, the merchant 
went to the cuflomer and comptroller and entered the 
goods, and paid the cuftoms or agreed for the cuftoms 
outwards, and when fuch payment or agreement was 
made, they received from fuch cuflomer or comptroller 
a licenfe to export fuch goods, which was called a cocket. 
He alfo viewed all the goods and examined the feveral 
fpecies of them, to fee if they agreed with the warrant of 
difcharge, which he entered in his book. 

Laftly, to difcover and prevent frauds in all thefe an Surveyor. 
officer called the fupervifor was eflablillied, who is now ^^P"^''°''' 

f^ ' his duty. 

called Surveyor general of the cuftoms of the whole king- 
dom. And he has deputies under him in each port, whofe 
bufinefs it is to furvey and overfee, from time to time, all 
and every the cuftomcrs, comptrollers, fearchers, and other 
officers to be employed in the ports, creeks, and havens, 

K 2 in 



68 



Of the exchequer and 



Ancient man- 
ner of ac- 
counting for 
tiie cuftouis, 
by ifTuing 
port booics 
yearly to the 
cullomers, 
&c. 



in and about the colledling, comptrolling, and furveying 
the cuftoms, fubfidies, poundage, and impofitions, and to 
fee that they and every of them did, from time to time, 
well and truly perform and difcharge their feveral duties 
in their faid feveral offices, in due colledlions and pay- 
ments of the faid cuftoms, &c. and in the keeping true 
books and records of the fame ; and in returning the faid 
books every half year duly into the Exchequer, in Mi- 
chaelmas and Eafter term, and to the Auditors for the re- 
venue ; and to fee that the faid books and accounts of the 
profits thereby arifing and growing due unto his Majefty 
were duly audited and certified in the faid court of Exche- 
quer ; and to caufe the faid officers and every of them to 
do and perform all and every thing whatfoever appertain- 
ing to their faid feveral and refpedive offices. 

And the manner of accounting for and paying in the an- 
cient cuftoms was thus. There ilfued yearly from the chief 
remembrancer's office parchment books, fealed with the 
fcal of the court of Exchequer, for each cuftomer, and for 
the feveral com.ptrollers of the feveral ports of the kingdom; 
on each of which books was endorfed the port for which it 
was; that it contained a certain number of leaves, and was 
for an entry to be made therein of all goods imported and 
exported, and the duties payable thereon, from fuch a day 
to fuch a day. 



Who were to Th c fc books wcre called port books; and from them 
iiuketeturns j.|^g f.,jj officers or tlieir dcDutics were twice in every year, 

upon o;itii ot ■ • j j 

the cuftoms to wit, in Michaelnias and Eafter term, to give and de- 
icceived and y j ^ accounts to the faid court of Exchc- 

to pay them . ^ .. 

into the trea- quer upon oath, of all and fingularthe cuftoms, fubfidies, 

^'"^'' impofitions, and funis of money, colIe£icd and received 

for hii nKijcfty's ufc ; and were alfo at the end of every 

rear 



RE VENUE OF IRELAND. 69 

year to return the faid port books ; and the refpedive cuf- 
tomers or coUedors were to pay all the money they had fo 
coUeded into his Majcfly's treafury. 

Thus it continued until the King's revenue was fet out Odicr officers 
to the farmers of the revenue, who (as has been faid before) tiKTnnerl'of 
appointed officers of their own to receive the duties, inftead the revenue. 
of the patent officers. But yet the patent officers were ne- 
ceffary at times in their employments ; for there were fe- 
veral other ads to be done by them which they only can 
do J efpecially where the feal of the office is required for 
the more authenticating any ad j as in cafes of cockets 
and certificates, 6'<^. for the commiffioners of excife have 
no feal, nor of courfe the coUedors appointed by them. 

The ad of excife and new import direds that there And by the 
ihall be commiffioners for that duty not exceeding five in ^^"'"''ST^h' 
number, and a furveyor *, to be appointed by the Lord revenue. 
Lieutenant or other Chief Governors of Ireland, who are 
to be managers and governors of the office of excife created 
by the faid ad; with a power, with fuch approbation of 
the Lord Lieutenant, &c. to appoint coUedors -f- in the 

feveral 



» I do not find that any fuch officer as furveyor of tlie excife at large has been 
ever appointed under the act. There is ftill indeed a furveyor general of the cul- 
lonis, fubfidies, poundage, and impofitions ; but the excife cannot be conftrued to 
come under any of thofe denominations, it being an entire diftinft duty. 

f The firft ftatute which mentions the coUeflor is the 3 Hen. 6. c. 3. Eng. But 
Lord Chief Baron Gilbert, in his treatife of the Exchequer, is of opinion that by the 
colIeClor mentioned there is not intended the coliettor of the cuftoms, (lor that 
that officer came in much latei) but ihe collector of the fubfidy of tenths and fil- 
teenths. But this feeiiis not agreeable to the very words of the ad. And the atl 
of poundage and tunnage, 1 4 and 1 5 Car. 2. c. 9. feems to confider the colledlor of 
the port or colleclor of the cuftoms as an officer before that time exilling ; though 
whether he were a diRind officer or one and the fame with iht cullo;ijer does 

nut 



70 Of the E X C H E O U E R and 

feveral ports of the kingdom to colled the revenue of 
excife. And by the patent of the commiffioners and go- 
vernors of the revenue who are feven in number, of 
whom five are efpecialiy to manage the excife, they are 
empowered to appoint, and do appoint (amongfl feveral 
other officers) receivers and colledors to receive 
and colled during his Majefty's will and pleafure 
(amongfl: others,) the faid revenues arifing by the faid 
ad of poundage and tunnage. And thofe revenues are 
accordingly colleded and accounted for, and paid in by, 
the collectors of the feveral diflricts together with the 
other revenues received by them "*. 

The 

not plainly appear. But It is faid that, in general, the faid coIleQors appointed by 
the comniitlioners of excife have been deputed by the cuftomer and other paten- 
tee officers to colleft and receive thecuftoms; and the accounts, in which the 
cuftoms and excife are blended, are always certified by the two patentee officers, 
the cudomer and comptroller ; for by the aft of poundage and tunnage the 
commiflioners of the cufloms have not any power to colleft the cuftoms, nor 
to appoint any officer for the purpofe ; fuch a power would have been to the 
prejudice of the cuftomer and comptroller, who had patents antecedent to the 
faid aft. 

* Notwithftanding the cuftoms are thus received and accounted for, yet the port 
books were for many years fent forth to the cuftomers and comptrollers from the 
Chief renienibrancei's office, who is entitled to a fee of los. for each book ; 
but no return having been inade by the faid officers for feveral years, as by their 
patents, it was faid, they were bound to do, and they and the commilTIoners of 
the revenue tefufing and declining any longer to pay for the faid books, a com- 
plaint was made thereof to the court of Exchequer, by one of the Chief re- 
membrancer's fecondaries, oji the iSth of November 17157, whereupon an order 
was conceived that they ihould Ihow caufe why they fhould not return the faid 
books. 

Upnn fervice of which order feveral affidavits were made by the deputies to 
feveral of the faid patentee officers, and particularly by the deputies to the 
comptrollers, bfc. of Londonderry and Galway, whereby it appeared that no 
fuch port books had been delivered to them for many years : and upon exa- 
mining of feveral of the patents it appeared, that there was no fuch claufe tbete- 
in for returning the faid books as had been fuggefted. 

But 



REVENUE OP IRELAND. 71 

The duty of the colledor of Dublin port is the fame Coileflor of 
with that of the patentee cuftomer and colledor, as to his duV'"' 
making entries and rating all goods imported and ex- 
ported. 

And after the goods have been fo entered and rated 
by the patentee cuflomcr and colledor, what they have 
fo done is to be examined by the examinator of the cuf- 
toms ; and if they be under rated, it is to be made good 
by the merchant or officer who rated the entry; if the 
miftake be to the prejudice of the merchant, he is to 
have an allowance or draw back in his next entry. 

And there are alfo in every dif^rid of the kingdom Surveyors of 
furveyors of feveral kinds, to wit of the port, and excife, ^"''' ' 
tide furveyors, &€. who are to dired, inftrud, and in- 
fpe6l the feveral officers inferior to them, in the diftridt, 
port, or place allotted to them, or which they have the 
condud and management of. 

But however, the faid order of the 17th November 1757 was notwithftand- 
ing made abfolute by an order of the nth of June 1758; and it was ordered 
that the feveral cuftomers and comptrollers of the feveral ports of the kingdom 
Ihould return yearly into the Chief remembrancer's office the feveial port books 
they fhould be ferved with by the purfuivant of the faid court of Exchequer, or 
be attached without further motion ; and that the purfuivant fhould deliver yearly 
to the feveral cuftomers and colleftors the feveral port books which ihould be 
delivered to him by the uflier of the faid court, and that he fliould return the 
names of fuch cuftomers, fjc. as fhould refufe to accept or receive the faid books, 
by the firft of the then next Michaelmas term. 

Accordingly they were delivered hy the ufiier to the purfuivant, and the pur- 
fuivant fent them out ; but he being entitled to a fee of 3s. 4d. on the delivery 
of each of the f.iid books, and the cuftomers and comptrollers retufing to psy 
the fame, he would not give them the books; and having made an affidavit of 
thefe fafts, and thereupon the faid matter being on the 26th of February 17S9. 
again brought before the couit, it was ordered to ftand over until the term fol- 
lowing; but nothing further appears to have been done therein. 

And 



7a Of THE E X C H E Q^U E R and 



Two prhzU And on the cuftom houfe quay in Dublin there are 
Duhiinnd' ^wo principal ones, who are to infped the other officers 
tilcif duty. employed, to inftruil them in their duty, and to fee that 
they do it; to take an account of all wine and tobacco 
difcharged; and to fee the difcharge of all goods inward 
and outward ; and if there be any excifeable goods, not 
in the book of rates, to value them in the excifc, after 
the cuftomer, comptroller, &c. have rated the cuilom 
thereof And when this is done, and the proper allow- 
ances made, the merchant is to draw three entries there- 
of as they are called, one for the coUeflor, who is to 
receive both the cuftom and the excife; one for the cuf- 
tomer and colledor ; and one alfo for the examinator of 
the cuftoms, who, if he finds any error or miftake therein, 
immediately puts a flop to any further proceedings of 
the merchant until the fame is rectified. The furvey- 
ors on the other quays are alfo to inftruct and direct the 
other ofiicers on the quays allotted to them, and to exa- 
amine all boats going up and down the river, &c. 

Sfore keeper, There are alfo a ftore keeper, furveyor and comptrol- 
furveyor and j j j^^ f^Qj-gg who are to examine all fine and other coods 

comptroller ' '-' 

of the ftorcs brought into the flores before they are difcharged, and to 
tieir duty. ^^^^ ^^ accouut of thofc that are not difcharged. 

Tkle waiters, The tide Waiter and land waiter, it is faid, were for- 
iheir duty,'^' Hicrly but fervants to the furveyor; but they are now 
cornmiffioned officers; and when the tide waiters are on 
fhore they ar<; to attend at the tide furveyor's ofnce, to 
be ready at all times to go with him on board fuch 
Ihips as he fhall think convenient to place them in; and 
when he fo goes on board he is to rummage the ffiip, 
and, if he finds any fine goods he is to fecure them and 

bring 



REVENUE OF IRELAND. 73 

bring them to the ftores, or to give them in particular 
charge to officers on board, and to fend an account there- 
of to the colle6lor and land waiter; and the tide waiters 
fo placed on board are to take an account of all the goods, 
as they are difcharging, and to take fpecial care that none 
be concealed or fecretly conveyed away j and that they 
are delivered to the land waiters, who are alfo to be care- 
ful to attend the difcharging thereof on the quay, and 
to fee that the goods and the notes thereof agree. 
And if there be any fine goods or fmall parcels in any 
boat or lighter, the land waiters are to take care that the 
fame be immediately put into the ftores. And they are 
not to permit any goods either to be laden in, or landed ' - 

from, any boat or fiiip, without warrant from the col- 
le6lor. except fuch fine goods, or fmall parcels ; and for 
thefe they are to have a furveyor's diredion. 

And they are to enter all their vi'arrants, and alfo all jerquer, his 
the difcharges in a ftock book ; and to keep the warrants '^"'^' 
by themfelves until the fhip is difcharged ; and then to 
deliver them to an officer, who in Dublin port is called 
the Jerquer -, who was originally inftituted in order to bring 
the mafters and commanders of fliips to a due method of 
invoicing; and for this purpofe he is to compare the 
tide waiters bill, land waiters difcharges, and ware houfe 
note for goods remaining in the ftore, with the mafters 
invoice, and to place all down in a jerquing book ; and to 
fee that they and the mafters entry do all agree; and if 
any difference be, to note it down, and to make a true 
return in his jerquing note to the commiffioners before 
fuch fhip be cleared, ^c. 

There are alfo four Surveyors general of excifc for the Surveyors 
whole kingdom, one for each province, who are to vifit ^^"j^^^^ "j^^j^ 
Vol. I. L the dut^.' 



•74 Of THE E X C H E O^U E R and 

the feveral diftrids of ihe feveral collectors given them in 
charge, as often as they podibly can, and therein ftridtly 
to examine the feveral officers employed ; to fee that they 
have aded properly, and with adivity in every branch of 
iheirduty, and to direct and affift them in all particulars 
of their bufinefs. 



CHAP. VI. 

Of P R I S a G E. 

Prifage what, T])RISAGE is an ancient duty payable to the Crown 
ableb^ne-" ^ by prcfcription ; and fignifies a certain quantity of 
land. wine taken for his Majefty's ufe, out of every fliip im- 

porting the fame. And in England it is due at the rate 
of I tun out of lO; for which the Crown pays the mer- 
chant 20 fhillings, by way of compenfation for freight. 

How in Ire- But in- this kingdom the fettlement of prifage is as 
land. follows, viz. when the quantity of wines imported ia 

any one fhip amounts to nine tuns, and under eighteen 
tuns, fingle prifage or one tun is taken ; when fuch quan- 
tity amounts to or exceeds eighteen tuns, double prifage 
or two tuns are taken ; but no money is paid to the mer- 
chant. 

In kind or in It is either taken In kind, according to its original in- 
nioney. flitution, or a certain fum is paid in lieu thereof by the 

importer. If in kind, half the quantity is taken by the 
proper officers before the mafl, and the other half from 
behind the mart. When not taken in kind, the following 
rates are fettled, by agreement, to be paid in lieu thereof; 
and are received and accounted for by the colledor of the 

port 



REVENUE OF IRELAND. 75 

port where fuch prifage becomes due, in like manner as 
any other duties due to the Crown. 

Rates fettled by agreement to be paid in lieu of prifage. Rates by 

agreement. 

French wine, 5^°"^ ^^"S[^ P""'.^^Se, £30 

(bor double prilage, 45 

Malaga wines rFor fingle prifage, 40 

and Sherries, ^For double prifage, 60 

Canary ^For fingle prifage, 50 

''^ cFor double prifage, 75 

Prifage wines taken in kind are fet up to publick fale 
by inch of candle, and the produce thereof paid to the 
colledor. There is alfo a cuftom of 15 ftiillings per tun 
payable on prifage wines by prefcription ; which cuflom 
is paid in lieu of all other duties whatfoever by the mer- 
chant importer, over and above the prifage or compofition 
for prifage, and not by the perfons to whom the prifage 
is due. 

This duty was remitted or altered by Ed. I. in England, Butierage. 
with regard to foreign merchants, by impofing a tribute 
of 2 fhillings on every tun of wine imported there, which 
was called buUeragc ; but this docs not extend to this 
kingdom. 

This duty was granted by King Henry II. in the Prifage 
year 1177 to Theobald the fon of Herveius Waher, to fX.'''°"'' 
whom the King gave the butlerfliip of Ireland, whereby 
lie and his fuccelTors were to attend the Kings of England 
at their coronation, and prefcnt them with the firrt cup 
of w-ine, fc)r which they were to have certain pieces of 
the King's plate; and from thence it is faid the name 
of Butler is taken. And this duty was confirmed to 

L 2 the 



7l Of the E X C H E 0,U E R and 

the faid family, afterwards earls, marquifTes and dukes 
of Ormond, by feveral after grants; particularly in the 
reigns of Edward III. Philip and Mary, and Car. If. and 
became veftcd in the late earl of Arran, by an ad pafT^d 
by the Britifli parliament in June 1721, enabling him to 
piirchafe the forfeited eitates of the late James duke of 
Ormond, his brother. 

Agreement But in procefs of time, thefe cuftoms being extremely 

k"b"ween troublefome in the colledion of them, an agreement was 
tiie crown and entered into between the Crown and the faid Jimes late 
ni[ly°" duke of Ormond in the year 1704, whereby the faid duke 

of Ormond was by deed or inftrument under his hand 
and feal to empower the commillioners of the revenue in 
Ireland, by their officers, to colled and receive to her 
Majcfiy's ufe and behoof the faid duties cf butlerage and 
prifage, for feven years from Michaelmas 1704; and in 
confideration thereof, the yearly fum of £3500 was to be 
paid to the faid duke of Ormond, his heirs, executors, 
adminiftrators and affigns, out of her majefty's revenues 
in this kingdom ; which agreement was accordingly car- 
ried into execution, and her Majefty's letter and grant 
accordingly had • and paffcd for the faid annual fum. 
Afterwards, the faid duke of Ormond executed a furtlier 
leafe to the then commiffioners of the revenue, on the 
fame terms with the former, bearing date the i6th day of 
Auguft 1707, for ten years and an half from Michaelmas 
171 1 ; and afterwards, by deed bearing date the jQth day ■ 
of November 1709, the faid duties were leafed for a further 
term often years and an half, to commence 25th March 
1722, for the like annual fum of ^3500, which expired at 
Michaelmas 1,732. And in the year 1733, the fame were 
leafed by the faid Charles earl of Arran, for three years 
from Michaelmas 1732, in confiderationof the yearly fum 

of 



RE VENUE OF IRELAND. 77 

of £4000, for which the faid earl had «:he King's letter 
and grant as aforefiid ; and they Co continued to be re- 
newed for 'three years, for feveral years ; but this being 
found very troublcfome, the faid carl of Arrau, in the 
year 1744, propofed either to colled thefe cufloms him- 
felf, or to fet them for a long term, or at the will of both 
parties; which laft propofal was agreed on; and accord- 
ingly his late Majefty K. Geo. II. by his letter, dated at St. 
James's, 9th April 1744, appointed a yearly fum of ^4000 
to be paid to his lordfhip for the faid cuftoms during his 
Majefty's pleafure. And this agreement ftill fubfifls be- 
tween the Crown and the heir of the faid earl. 

It is faid the Crown is a confiderable lofer by the farming 
of thofe duties of prifage and butlerage; for that they 
don't amount annually to near the fum which the Crown 
fo pays for them. 

A queftion has arifen, whether prifage wines, in the Wietkr 
hands of a fubjed, are liable to the duties ii-npofed on fn' ^^e hlndl 
wines by the adt of cxcife 14 and i 5 Car. II. c. 8. and the °* a fubjea 
additional duties by fubfequent ftatutes; for, by the ad of theexcii^and 
tunnage and poundage, prifage and butlerage are particu- additional 
larly excepted. This queftion depends on the conflruc- 
tion of the ad of excife, to which the other ads (by 
which the additional duties on wines imported are im- 
pofed) refer. By the firft claufe in the ad of excife 
relating to wines a duty is impofed on all wines imported; 
{o that, if it had refled on that general claufe, there 
would have remained no doubt but that prifage wines 
would have been liable. 

But the difficulty arifes on the fubfequent claufe, by 
which all the faid duties are to be paid by the firft buyer, 

before 



^6 Of the exchequer and 

before he receives the commodities from the merchant 
importer J or by the merchant importer, being a fhop- 
keeper, retailer or confumptioner ; and it may be laid that 
the grantee of the prifage is neither an importer, nor a 
l>uyer from the importer ; and that this claufe explains 
the former, and confines the duty to fuch wines only as 
are bought from the merchant importer, or retailed or 
confumed by him. 

However on confideration of the whole act and of the 
nature of prifage, it is holden by the beft opinions that 
the duty attaches immediately upon the importation of the 
wine; and that the latter claufe was not intended to dif- 
charge the duty impofed by the former, but only regulates 
the colleiiion, and the manner of payment of the duty in 
favour of the merchant. 

And as this confi:ru£tion feems to fatisfy the words of 
the a£l, fo it is conceived to be reafonable both with regard 
to the publick and the grantee. The defign of the law 
makers (as appears from the preamble) was to eftablifh a 
certain revenue for the defence and prefervation of the 
realm; and therefore it fhould feem that the ad is to be 
liberally conflrued for the benefit of the publick; and 
prifage being a cuftom due to the King for wines brought 
in by merchants, paying by prefcriplion 20 fhillings per 
tun, the grantee retains the full benefit of his grant againfl: 
the importer; fince his right of taking the prifage wines 
from the merchant at the prefcription price remains as it 
did, and is put on the fame foot with other fubjeds, in 
cafe of his own confumption ; but in cafe of fale, he is in 
no fort afieded by the ad, bccaufe the duty falls on the 
buyer; whereas a contrary conflrudion would lefTen the 
iuad dcligncd for the publick fcrvice, and tax the fubjcd 

to 



REVENUE OF IRELAND. 

to enrich the grantee, which it is conceived could not 
have been the intention of the legiflature. 

It is likewife apprehended that this conftrudion is war- 
ranted by the authority of the judgment in the cafe of 
Paul and Shaw, In the Exchequer chamber in England, in 
Hillary term in the 8 Ann, 2 Salk. 617. where the queftion 
came to be, whether the grantee of the prifage in England 
was liable to the additional duty charged on wines by the 
9 and 10 Will. 3. c. 4; in which cafe it was unanimoufly 
refolved that the grantee was liable. And it is not appre- 
hended that the different penning of the Englifii and Irifli 
a6ls, in relation to the payment of the duty, will vary the 
cafe as to the prefent queftion; the Englifli a£t requiring 
the importer to give fecurity for the payment of the duty, 
and giving him the advantage of lol. per cent, for prompt 
payment ; and the Irifh ad direding the payment to be 
made by the firft buyer ; or by the importer, being a fhop- 
keeper, retailer, or confumptioner. And it muft be ob- 
ferved that, though from the nature of prifage the grantee 
may in flridnefs be confidered as a buyer from the im- 
porter, yet he cannot in any refped be deemed an importer. 

However the duty, if any be due on the exclfe ad or 
additional duties, has not been paid. 



79 



CHAP. 



So Of the EXCHEQ^UER and 

CHAP. VII. 
LIGHT-HOUSE DUTY. 



Light-houfe T IGHT-HOUSE duty is a tribute of four pence per tun 
duty, what. | j payable to his Majeftv, by his prerogative, by fo- 
rei2;n fliips trading to Ireland, towards the fupport of his 
Majefty's light-houfes, which are eredted here for the fafe- 
guard of the lives of fea-faring men, and the prefervation 
of fhips and cargoes. 

Granted to King Charles the fecond, by letters patent in the 17th 

Reaciing^b Y^^i^ o^ ^is reign, in confideration of fervices done by the 

truftiorLadjr Countefs Dowagcr of Mountrath, then married to Sir Ro- 

ountrat . j^^^^ Reading, did grant unto Sir Robert, in truft for Lady 

Monntrath, a duty of one penny per tun inwards, and one 

penny per tun outwards, to be levied on ail fliips belonging 

to fubjedls ; two pence per tun in like manner upon all 

fhips belonging to ftrangers; ten fliillings yearly on fifliing 

boats; and upon all French fliips fuch a duty as Englifli 

fhips paid at Bourdeaux, provided that it flioiild not be 

lefs than twopence per tun inwards and outwards; upon 

condition that he fliould build and maintain lix light-houfcs 

in this kingdom. 

Another This patent was furrendered, and another granted in 

giant to the ^^^ j^}^ j. q{ ^j\^^ fame reign to Richard Earl of Arran, 

Earl of Artan ■> ^ ° ' 

under (lie for the term of flxty-one years, to the fame effed and on 
fame uuft. ^i^g ^.^^^^^ ^^^^^ 

Several 



REVENUE OF IRELAND. 8r 



Several petitions were afterwards prefented to the Houfe SuSjcfts (Kipi 

- ... _ - . afterwar'-is 

exempted. 



of Commons of England, particularly from Chellcr and *"^'^*''' 



Liverpool, complaining that the fiid duties were a griev- 
ance and burden to trade ; whereupon letters patent bear- 
ing date the 19th of July, 1672, were made out to Sir Ro- 
bert Reading, granting him a yearly fahiry of ^^500 out of 
the concordatum money; and Sir Robert obliged himfelf 
by deed not to receive the duties payable by fubjeds ; but 
the duty on foreigners was flill payable. 

In the feflion of 1703, the Houfe of Commons of this Rtffoiutions of 
kingdom, obferving this charge of ^500, made inquiry into l^^^ °^^'^ *** 
the execution of the covenants of the patent, (which was concerning 
then become the property of the Earl of Abercorn by his ' ""' 
marriage with Sir Robert Reading's daughter) and it ap- 
pearing that only two of the fix light-houfes were kept up 
and thofe very ill fupplicd and attended, they came to fe- 
veral refolutions which they ordered to be laid before his 
Grace the Duke of Ormond, then Lord Lieutenant. Thefe 
refolutions, in January following, were fent by his Grace 
to the commiffioners of his Majefly's revenue, with orders 
to make their report in relation to the fite and coft of two 
of the light-houfes ; and in z^pril, 1704, their excellencies 
the Lords Juftices gave the like orders in relation to the 
other four. 

In confequence of the meafures taken upon the commif- T!ie patent 
fioners report, the Earl of Abercorn furrendcred his patent: ''""«f''ff^'"<' 

r ^ r ' the Ciowii. 

and Queen Anne, by her letter <fated' 2 2d of November, 
170-!-, entered at the fignet office, did dired the manage- 
ment of the faid light-houfes to be put under the care of 
•he commilTioners of the revenue, and that the expenfes 
fliould be paid out of the revenue. But this letter gives 
Vol. I. M the 



Bz Of TiiE EXCHEO,UER and 

the board no power to erp(f!i or maintain light-houfes in 
any other places but there fpecificd. 

New light- In Septeo^ber, 1717, a memorial of the corporation, 

Loop^head. proteftant merchants, and citizens of Limerick was pre- 
sented to the Houfe of Commons of this kingdom, upon 
which they came to a refolution that the building a light- 
houfe on or near Loophead at the mouth of the river Shan- 
non would be of extraordinary ufe to the publick, by pre- 
venting fhipwrecks on the weftern coafts of this kingdom ; 
which refolution was laid before his Grace the Duke of 
Bolton, Lord Lieutenant, who referred all the papers to 
the commiiTioners of the revenue, with diredions to deter- 
mine the fitualion and expenfe of the intended light-houfe 
which was accordingly done; and his Majefly King George 
the firrt, by his letter of the 25th of April, 1720, entered 
at the fignet office, did order that the then commiffioners 
of the revenue fl:iouId defray the charge of maintaining of 
the fame out of the revenue at large. But neither doth 
this letter give any authority to the commiffioners for erect- 
ing or maintaining any new light-houfes ; and there are not 
any light-houfes now maintained out of the revenue but 
by virtue of thefe two authorities. 

Howtliediity The duty above-mentioned continues ftill payable by all 
is paid. foreign ffiips trading to Ireland, and becomes due immedi- 

ately upon their arrival in any port in Ireland. But no 
more than four pence per tun is taken for any one voyage, 
though feveral ports may be touched at in the courfe of it. 
The payment of it will appear from the receipt or certifi- 
cate of the collcdor receiving the light-houfe money, which 
is given to prevent any difputes that may poffibly arife 
about it, on their putting into any other harbour in the 
kingdom during that voyage. 

And 



RE VENUE OF IRELAND. 83 

And this duty at prefent amounts to about /400 or The amount 
jr500 yearly; and the expenfe of maintaining the feveral 
light-houfes amounts to above double that fum. 



CHAP. VIII. 

Of the inland EXCISE, ALE, &c. WINE, £fv. 

LICENSES. 

THE Inland Excise Is the duty upon beer, ale, and inland escife. 
ftrong waters, granted to the Crown by 14 and J 5 
Car. 2. c. 8. after the following rates, viz. 

For every 32 * gallons of ale and beer, of above fix On ale and 
fliillings the barrel price, brewed within this realm by the '*"'' 
common brewer, or in his veflels, or by any other perfons 
who ihall tap or fell out beer or ale, to be paid by the 
brewer, or fuch other perfons refpedivcly, two fhillings 
and fix pence. 

For every 32 gallons of fix fliillings beer or ale, or under 
that price, brewed by the common brewer, or in his vef- 
fels, or by any other perfons who fliall tap and fell fuch 
beer or ale, to be paid by the brewer, or fuch other per- 
fons, fix pence. 

For all aquavitas or firong waters, diftilled within this On flronf 
realm, whether of foreign or domefiick fpirits or materials, waters. 
to be afterwards vended, to be paid upon every gallon, by 
the fikft maker or difiiller thereof, four pence. 

* Which gallon is to contain 272 i cubical inches. 

M 2 Bcfidcs 



84. Of the E X C H E O U E R and 



Addlt'onal Befidcs wbich perpetual duties there have been fince 

tuties. granted, and are now payable, the following additional 



duties, viz. 



1. s. d. 



For every 32 gallons of beer or ale above 

fix fhillings price, O 2 O 

Fcr every 32 gallons of beer or ale not 

above that price 004 

For every gallon of aquavitas, 6v. 004 

Brewers and And all brewcrs and diflillers liable to fuch excife are to 
diftiiic's to niaj^e weekly entries on every Monday at the excife office, 

make weekly •' . -' -' 

eniiies. of the quality and quantity of all beer, ale, and Itrong 

waters brewed or diftilled the week before; and pay and 
clear the excife, on forfeiture of _^20 for the firft week's 
neglc6l, £40 for the fecond, and /60 for the third ; befides 
double the value of all liquors fo brewed or diftilled by 
them in fuch weeks. 

Power given And the commiffioners of excife have power given them 
the comnuf- to appoint fvvorn gaugers to enter, by night or by day, 
poi'nTgaugMs. into any houfes, &c. belonging to any brewer or diftiller, 
and to gauge their vefTels and take an account of their 
liquors. And the returns of fuch gaugers to the commif- 
fioners or their fubcommilTioncr fhall be a charge upon 
the brewer or diftiller, if it exceeds the quantity by them 
entered. 



roiimion 

bicvvcrs. 



Allowance to Comm.on brewers, in paying their excife, are by the a6l 
to be allowed 64 in every 704 gallons of beer, and 32 in 
every 672 gallons of ale, and Co in proportion for a greater 
or lefTer quantity by them brewed, free from all duties ; 

which 



REVENUE OF IRELAND. O5 

which is to be deduded from their payments, in refpc'fl 
of filling, wafte, leakage, returns or other accidents. 
But inftead of the above allowances, purfuant to a letter 
from Lord Wharton, then Lord Lieutenant, to the com- 
mifTioners, dated the 24 September 1709, an allowance of , 
2 gallons in 22 of ale, and 27 in 23 of beer, is now 
given. 

Here may be obferved a material difference between Dl.'^'etence 
the allowances in import and inland duties, Jn the firfl: aHowtnce i-r 
cafe, the dedu6lions are always made out of the duty 5 the import 
but in the laft, out of the quantity. In the firft, the duty txcife. "" 
is always charged, and the ^'5, £6, or ;(^io per £100, is af- 
terwards fubflradted; or if goods are entitled to any a- 
batement on account of damage received, the duty is 
always firfl: paid down, and the allowance is gi/en by 
way of drawback or repayment. In the laft, the pro- 
portional quantity of liquor is deduded out of the total 
number of gallons, and no more charged than what duly 
is really paid for. 



The gaugers likewife, on taking any gauge of warm Aliov^snceon 
Drt, make an allowance of on 
an article in their inftrudions. 



wort, make an allowance of one tenth part, purfuant to 



And by 11 Geo. III. 2. and continued by 13 Geo. III. 
2. a duty of one penny per gallon is to be paid out of 
all cyder which fhall be fold or tapped out by retail. 

The frauds and abufes pradifcd by brewers and diftil- 
lers require a more than ordinary circumfpedion, which 
has given occafion to numerous penal laws in relation to 
them too voluminous to infert here. 

The 



86 Of THE EX CHEQ.UER and 



The officers for managing and colleiling thofe duties 
are the gauger, furveyor, and colledor of the diflridl. 
The whole diftrid is divided into walks, to each of which 
there is a ganger alRgned. 

Gauger, Iiis The gaugcr goes round his walk, twice every week ; 

"'^' and takes an account of every brewing within it, and 

of the quantities of each fort of liquors made at each 

brewing in that compafs ; this he reduces into gallons, 

according to which the duty is chaiged. 

Surveyor, his The furvcyor of the excife goes after the gauger, 
"'■^" once in the month, and takes private notes, in his 

pocket book, of the feveral brewings in that month 
and the quantity and qualities brewed; which are com- 
pared with the ganger's book. And every month tliey 
both iitrn a return to the colledor, which becomes a 
charge on each perfon therein mentioned, according to 
which the excife is received by the colledor at his 
monthly office. 

Duplicates "of Duplicates of thofe returns, figned by the colledor, 
lent' to^the"^ g^ugcr, and furveyor, are fent monthly to the commim- 
comuiiiTio- oners of excife. They are then examined by an exami- 
ausmoiu /. j^^tor appointed for that purpofe, (called the examinator 
of the furveyor and ganger's books,) as to the computa- 
tion of gallons, and calculation of money. Whereupon 
the examinator makes out a charge againft the colledor, 
which he tranfmits to the Accoinptant general. 

The 



RE VENUE OF IRELAND, - R7 



The Ale and Beer Licenses, and the WrNi; and Aissndfec 
Strono Water Licenses form another branch of the ''""*^*^- 
hereditary revenue. The duties arifing from the former 
were granted by the 14 and 15 Car. II. 6, which enadls 
that none ihall keep any common ale houfe or tiphn,'; 
houfe, or ufe common felling of beer or ale by *" reta:l 
without a licenfe ; for which 20s is to be paid to the col- 
ledlor, for his Majefly's ufe, for every year that the perfon 
fhall be fo licenfed. And no fuch licenfe is to be granted 
for a longer term than a year from the Eaftcr preceding 
the date of it. 



Wine and Strong Water Licenses are founded on ^''"s. ^"■'^ 
the 17 and 18 Car. II. 19. which enafls that no perfon fhall jicenfes^* ' 
fell by retail any kind of wine, aquavitte, ufquebaugh, 
brandy, or other diftilled flrong waters, without a licenfe. 

The rate of wine licenfes is fuch a fum as fliall be Rate of wine 
agreed upon, not lefs than 40s yearly in any cafe, nor "^^" ^^* 
exceeding ^^"40 yearly within the city or county of the 
city of Dublin, nor exceeding jTao yearly in any other 
part of the kingdom. 

The rate of ftrong water licenfes was by 17 and 18 Rateofftrong 
Car. II. to be fuch fum as fhould be agreed upon, not lefs 
in any cafe than 40s, nor more than ^^lo yearly within 



* Which by 7 Geo. II. 3 is explained to be felling by any meafure lefs than a 
gallon. 

the 



83 Of tub EXCHEQ^UER and 

tlie city or county of the city of Dublin, nor more than 
/'5 yearly in other part of the kingdom. But by 3 
Geo. III. 27. the rate of ftrong water licenfes with- 
in the city of Dublin, ahd within four miles of the tholfel 
of faid city, was altered to fuch fum as fliall be agreed 
on, fo as none do pay lefs than £4, nor more than £10 
yearly. 

And no licenfe for felling wine or ftrong waters can be 
granted for any term exceeding three years from the Mi- 
chaelmas preceding the date of it. 

E7 wliom The power of granting fuch licenfes, and appointing 

collected. coUeilors of the duty, was by thofe Itatutes vefted in 
commiilioners to be commiffioned under the great fcal 
in each county, and nominated by the Chief Governor 
or Governors of the kingdom out of the juftices of the 
peace and others. But as no fuch commilfions were for 
many years paft fubfifting, the duty was ufually coUeded 
by the colledlors of excife ; which power is confirmed 
to them by 33 Geo. II. 4. by which it is made lawful for 
the commiffioners of excife or any three of them, and the 
colledlors of the excife in their fcveral diftrids, to grant 
fuch licenfes. 

Cyder Befides thofe licenfes for ale and beer, wine and 

liceiifcs, flrong waters, it is enabled by 1 1 Geo. III. 2 continued 

by 13 Geo. III. 2. for two years from the 25 December 
1773, that no perfon fliall fell by retail any cyder with- 
out a licenfe, and that fuch fellers Ihall pay a duty of 
ten fliillings yearly. 

. Thcfe 



nr 



REVENUE OF IRELAND. ^9 



Tlicfe licenfes and agreements are certified by the Certlfifd to 

t r ^ .1 -/T C T '''E coiiHiiilH- 

j^auger and furveyor, to the commiiiioners or exciie, ^^^^^^ ^^■ 
monthly, torethcr witli the inland excife, and are a 
charge on tlie colledor for the duty. 



C H A P. IX. 

Of hearth money. 

SO early as the conqueft, mention is made in domes- Fumnge. 
day book of fumage, (vulgarly called fmoke far- 
things,) which was paid by cuftoni to the King for every 
cliimney in the houfe. 

But its introduftion into this kingdom was by the flat. Hoanhmoney 
of * 14 and 15 Car. II. c. 17. and 17. and 18 Car. II. 
c. 18. by which a duty of 2 s. for each iire hearth (s'c. 
yearly, was granted to the Crown, in lien of the court of 
wards, payable on every loth of January, at one entire, 
payment, by the occupier, and recoverable by diftrefs and 
fale of his goods. 

* About tlie fame periotl, viz. 13 and 14 Car. TI. a like rfuty was granted 
by the Engliib leglflature to the Crown. But upon the revolution, hearthmoney 
was, by a ftarute of i VV. and M. Eng. declared to be not enly a great oppreili- 
on 10 the poorer fort, but a badge of flavery upon the whole people, expofing 
every mqn's houfe to bg entered by pcrfons unknown to him ; and therefore, 10 
erefl a lading monument of their Majefties goodnefs in every houfe in the king- 
dom, this duty of hearthmoney was taken away and abolilhed. But this tax, 
which was created at a time when the proper fubjeds of taxation wete not Co 
well underftood as they are now, (till remains a iiioft opprellive burden on the 
occupiers of the wretched hovels in manypaits oi this kingdom. 

Vol I. N And 



90 



Of the exchequer and 



Who exctnpt 
from it. 



Formerly 

farmed by 
counties. 



And from this duty no perfon is exempt, except thofe 
wlio live upon alms, and are not able to get their 
livelihood by work ; and except widows who fhall procure 
a certificate of two juftices of the peace in writing yearly, 
that the houfe which they inhabit is not of greater value 
than 8 s. by the year, and that they do not occupy 
lands of the value of 8 s. by the year, and that they 
have not goods or chattels of the value of £/i^ 

This duty was formerly farmed yearly by counties at 
cant to the higheft bidder, who gave fccurity by bond 
for the payment of his rent, and colle6ted the duty'him- 
felf ; and paid in his rent to the neighbouring colledor of 
the diftrid, who was charged with his bonds. 



Now coliea- But fince the year 1704, it has not been farmed, but 
ed by coiiec- j^gg been collected by colledors appointed for that purpofe, 

tors appoint- . •' i , -. ti 

ed by the which appomtment was by the 17 and 18 Car. II. 18. to 
of"the'^°""^ be by the lord lieutenant or chief governors, and council, 
nue. However they were conftantly appointed by the commif- 

fioners of the revenue, by virtue of a claufe in their 
patent for that purpofe. But fome doubts having arifen 
whether fuch appointment were flridly legal, by 3 Geo. III. 
21. all fuch appointments were confirmed, and a power 
was thereby given to his Majefly, by commifTion under 
the great feal, to authorize and empower the commiffioncrs 
of the cuftoms and excife, or any three of them, to appoint 
fuch officers and coUedors. 

Who pay It And thcfe colledors make returns of the number of 

tors ot'The^'^' h^^i^^'is to the examinator of hearthmoney accounts, who 
diibia. is under the dircdion of the commiifioners of the revenue, 

and 



REVENUE OF IRELAND. 91 

and from time to time pay their receipts to the colle£tors 
of the refpedive diftrids in which their walks He. 

The colledors of the diftri61s return the hcarthmoney Whorefurn 
accounts with the other quarterly accounts to the com- ''"''* ^^' , 

1 ■' . counts to the 

miffioners of the revenue, who fend them to the examina- conimiOioners 
tor of the hearth money, who returns yearly a certificate ° '^^^' 
of the charge or produce of each colledion to the Account- 
ant general, who lays the credit part of the account before 
the commiflioners of the revenue for their approbation ; 
after which it is brought into the general account of each 
colledion, and depofited in the Auditor general's office, 
with the remainder of the account. 

The annual produce of this duty at prefent 'amounts to 
about ^60,000. 



CHAP. X. 

Of other inland ADDITIONAL DUTIES. 

BESIDES thofe perpetual inland duties there are The federal 
now feveral additional temporary duties, which have "ar*"du't7e7''' 
been granted, from time to time, to the Crown ; fome for 
particular purpofes to which they are appropriated by 
parliament, and others for the fupport of government 
generally. 

And thefe are upon coaches and other wheel carriages; 
gold and filver plate; cards and dice manufadured in the 
kingdom j hawkers and pedlars ; and on ftamps. 

N 2 And 



92 



Of the EXCHEQ^UER and 



Duty on 



A I'econd. 



A third. 



And fifft, as to the duties on coaches and other wheel 
carriages, of which there are three. 

By the firft, there is payable for 7 years, from 25th of 
March 1772, for every coach, chariot, &c. with 4 wheels, 
not ufed for hire, 20 fhillings, to be paid yearly on the 
loth day of January during the faid term ; and for every 
chaife, chair, £jc. with 2 wheels, not ufed for hire, 5 
fliillings yearly, payable as before. The produce of which 
duty is to be paid by the Vice treafurer to the comiriifli- 
oners of the inland navigation, for the improvement of 
tillage and other ufeful purpofcs. 1 1 and 12 Geo. III. c. 4. 

By the fecond, there is payable for one coach, chariot, 
C^r. with four wheels, which any perfon fljall keep in his 
pofTeinon, 10 fhiUingsj and for every coach, chariot, (d>-v. 
exceeding that number, which any perfon (liall keep in 
his poffeffion, except hackney coaches and ftage coaches, 
from 25th December 1773 to 25th December 1774, or 
from 25th December 1774 to 25th December 1775, 20 
fliilhngs, and for every chaife with 2 wheels, 10 fliiliings. 
But no perfon fubjed to the greater, is to be fubjed to 
tlic leffer duty. 13 and 14 Geo. Ill- c. i. 

By the third, there is payable for every coach, chariot, 
&V. with four wheels, which any perfon fhall keep in his 
poflefTion, except hackney coaches and llage coaches, at 
any time during the faid years, 20 fhillings. 13 and 14 
Geo. III. c 2. 



Hnw col- 
leftcd. 



And for the better colledion of thofe feveral duties, 
every perfon keeping fuch coach, O'c. is within a limited 
time to certify to the coUcdor of the diflrid an account 

of 



RE VENUE OF IRELAND. 93 

of every coach, 6v. which he fliill keep; and the 
feveral duties are to be collected and levied by the collec- 
tors of the hearthmoney, or by luch other perfons as fhall 
be appointed for that purpofe, in the fame manner as the 
duty of hearthmoney is colleded and levied. 

As to the duty on gold and filver plate, there is payable Duty on gold 
for feven years, from the 25th of March 1772, out of all pi'n'te' m/nu- 



e. 



gold and filver plate which (hall be made or wrought in the faftured hei 
kint;dom, 6 pence for every ounce troy, to be paid by the 
makers and workers thereof Which duty is to be paid to 
the commiffioncrs of the inland navigation. 11 and 12 
Geo. III. c 4. 

And no goldfmith or lilverfmith is to expofe to fale any To be afTayed 
gold or filver plate, until it be aflayed by the affiiy maftet; bJ^lIl""alfa/ 
and if it be found conformable to the ftandard, then it is maikr. 
to be touched by the wardens of the company of gold- 
fmiths, and marked with the marks ufed for that purpofe; 
and then the faid duty is to be paid by the perfon bringing 
it to be affayed and touched ; and the affay mafter is, upon 
receipt of the duty, to ftamp or mark it with fuch ftamp 
Of mark as the commiffioncrs of the revenue fhall from 
time, to time appoint, ibid. 

And the aflay mafter is to make entries, in a book, of the ^^ho .'? to r?.* 

feveral quantities of plate {o llamped or marked by him, "d p!iy'^ft"to 

and the duties received by liim, Gfc. and once in every the Vice tiea- 

month to pay all the money received by him to the Vice "^"' 
treafurer. ibid. 

As to the duties on cards and dice, there is payable Dik^s on 

during the faid term of feven years from 2;th of March "rdsanddicc 

1772, tor every pack of cards made in the kingdom 5 s. here 

to 



94- Op the E X C II E Q^U E R and 

to be paid by the makers; which duties are to be paid to 
the commilFioners of the ialaud navigation, ibid. 



caius 



AfeconiJon And there is payable a further additional duty of 6 
pence for every pack of cards made in the kingdom, 
between the 25th of December 1773 and 25th of December 
1775. '3 ^""^ H Geo. III. c. 1. 

To be paid to And the makers of cards in Dublin, Cork, and Limerick, 
ct the pons. ^"^ of dice in Dublin and Cork, to which places refpec- 
tively the exercife of thofe trades is confined, are during 
thofe terms, once in every 14. days, to make a true entry 
upon oath with the colledors of thofe ports * refpedively, 
of all the cards and dice by them made within that time; 
and are once in 28 days to clear all duties owing by 
them, by paying the fame to the colledor. 11 and i2_ 
Geo. III. c. 4. 3 Geo. II. c. 12. 

Cards and And during the continuance of that term no cards or 

marked o'T ^''^^ ^""^ ^^ ^^ ^°^'-*' °^ cxpofed to fale, or played with, until 
ftamped. fuch markupon the dice, and fuch fcal or flamp upon the 
paper and thread enclofing every pack of cards, and fuch 
mark upon one of the cards of each pack, fiiall be put, as 
the commilFioners of the revenue fliall appoint in writing, 
according to a power given them, 1 1 and 12 Gzo. III. 4. 

Duty on As to the duties to be paid by hawkers and pedlars ; 

hawkers and there iis to be paid by every hawker, pedlar, &c. (except 
perfons in the ad excepted) travelling on foot or otherwife 
between 25th of March 1774 and 25th of March 1776, 
a doty of ivventy fhillings by the year j and by every 

* It fiiould feem more .igreeable to the nature of the duty to make the entry 
■.ith the coili-5^or3 o! tbe.eacife. 

perfon 



REVENUE OF IRELAND. ■ 95 

perfon (o travelling with an horfe or other beaft drawing 
burden 20 s. by the year, over and above the faid firft 
mentioned duty of 20s. which duties are to be paid by 
the Vice treafurer to the incorporated fociety for promot- 
ing Englifli proteftant fchools. 13 and 14 Geo. III. c. 

And every pedlar fo travelling is, before the 25th of Licenfestobe 
March in each year, to deliver to the coUedor of exciie ^iien!"from fhe 
for the diftrid a note in writing how and in what man- coiieftois. 
ner he intends to travel; for which he fhall then pay the 
duty; and thereupon obtain a licenfe from fuch colleClor 
to travel or trade, ibid. 

As to the ftamp duties ; they are a duty impofcd upon ^'*"'P <^"'ies, 
all parchments, vellum, and paper, whereon any legal 
proceedings or private inflruments of almofi: any nature 
are written or engrolTed, between the 25th of March 
1774, and 25 of December 1775, "PO" ^H almanacks, news- 
papers, advertifements, and pamphlets of certain forms 
andfizes; and thefe imports are very various, according 
to the nature of the thing ftamped ; from fix pounds to 
one half-penny. 13 and 14 Geo. III. 

For the better levying and colleding which duties ComminTo- 
power is given to his Majefty, or the Lord Lieutenant cm°Jbeap- 
or Chief Governor of the kingdom, to nominate com- po'n'ed for 
miffioners or officers for ftamping and marking parch- *"'^'"2' 
ment, vellum, and paper, and managing the duties 
thereon, who are to keep their head office in Dublin, 
and they are empowered to appoint other inferior officers, 
with the confent of the Lord Lieutenant, &c. for that 
purpofe, and for the colleding and levying the duties, 
ibid. 

And 



96 Of the E X C H E Q^U E R and 

Parchment And all vcllum, parchment and paper, chargeable 

and paper 10 -.i ^i /- ■ i i • • ■, r r i 

bccarriedto With the laid duties, IS, before any or the matters or 
the office to ihhigs in the ad mentioned, (hail be thereon engroffed or 
\vritten to be brought to the ftamp office, to be ftamped 
and marked; which the commiffioncrs or officers are re- 
quired to do^ on being paid the duty. ibid. 

No parch- And if any pcrfon (liall engrofs or write upon any 

brwritten on ^'^^J^-'^-Tj parchment, or paper, any of the matters or 

till ilaiiiped. things for which the faid vellum, parchment, or paper, 

of iio^.'^"^ '^ is chargeable with the faid duty, before it be flamped, or 

upon any vellum, parchment, or paper, that fliali be 

marked for any lower duty than the legal duty, there 

fiiall be anfwered and paid his majefty, for every fuch 

deed, inflrument or writing, the fum of £\0; and no 

I'uch record, deed, inilrument, or writing, Ihall be 

pleaded or given in evidence in any court, or admitted 

to be good or available in law or equity, until as well the 

laid duty, as the faid fum of /lo, Ihall be firfl paid to 

his Majcfly's ufe, and a receipt produced for it under 

the hand of fome of the officers appointed to receive the 

dutiesv gild until the vellum, parchment, or paper, be 

llamped. ibid. 

How the duty And all the officers concerned in the levying and col- 
byti,eon«r! letting thofe duties are to keep fcparate and dillindi ac- 
whocoikct counts thereof. And the perfons employed to coiled and 
levy them in the city and county of Dublin are to pay 
the fame into tlie treafury on the firft monday of every 
month. And the perfons employed to cnllcdt and levy 
them in other parts of the kingdom are to pay them to 
the fevcral colledors of the inland excifc of tl;c refpec- 

tive 



RE VENUE OF IRELAND. 97 

tlve diftrids. And every ftamp officer, in fix days after 
his making any payment into the treafury, or to any of 
the faid colledors, is to give notice of the amount of fuch 
payments to the commilfioners of {lamps, ibid. 

And none of the faid duties are to be received or col-' Their ac- 
leded by or paid to the faid commilfioners of ftamps; jca to the cjc- 
and the feveral perfons who (hall be employed in recciv- amir.ation of 

11 ri- • .1 r -J j «.• • the conmilili- 

ing, coUectmg, or paying the laid duties are, once in oners of im- 
every year, to exhibit their accounts thereof to the com- p''^^ ac- 
miflioners for taking impreft accounts, who are autho- 
rized to examine upon oath the faid perfons accountants 
concerning the money raifed or collected by them, and paid 
by them into the treafury or to the coUedor of inland 
excife; and they are to produce proper vouchers for any 
fum raifed received and paid. ibid. 



CHAP. xr. 



Of SEIZURES, FORFEITURES, and FINES. 



UNDER this head is comprehended all the revenue The revenue 
arifing to the crown, by its moiety or fiiare of the [L°'"JiJ""^ 
produce of all feizurcs, which are condemned and fold 
as forfeited under the ad of tunnage and poundage, and 
the ad of import excife; as well as of fines impofed for 
breaches of thofe laws; to which the fubfcquent ads 
creating the additional duties ufualiy refer. 

Vol. I. O And 



.jS Of the exchequer and 

Otfer.ces And the offences committed againft the former a£l are 

asviinft the determinable in the court of Exchequer, by information or 
and excife a6iion, unlcfs when otherwife dircded by fubfequcnt ads. 
But offences againft the ad of excife are tried before the 
commiiTioners or * fub-commililoners appointed according 
to that ad ; from vThofe judgment there lies an appeal to 
the Lord Lieutenant, or other Chief Governors and privy 
council, or fuch as they rtiall appoint under the great feal, 
who are called commiffioners of appeals. 



wheie triable. 



demiied how 
fold. 



Gnot's cf n- And in the former cafe goods condemned are fold by 

publick cant; in the latter by inch of candle. But the 
ancient courfe with regard to goods condemned in the 
court of Exchequer was, alter they were appraifed, to fell 
them to fuch as would give moft above the value appraifed 
at. 



duty 



Regifler of There is an onicer called the clerk or regifler of feizures 

feizureshis jp^ j.]-,g pp^t of Dublin, who takes an account of all feizures 
and of the produce of them. And when any feizure is re- 
turned to him, under the ad of cuftoms, by any feizing 
ofEcer, he is forthwith to fend a copy of the return (com- 
monly called the feizing note) to the commiffioners of the 
revenue, who dired their folicitor to prepare an informa- 
tion in the Exchequer; when under the ad of excife, he 
fends it to the clerk of the informations for Dublin port, 
who brings it to the folicitor, who prepares an information 
before the commiffioners of excife. 



* The rub-commidioners are ufuall;' ilie colkftors of the ('iflKiSl, the lurvfyors 
of the ccaft, port, aric excife, and the burvej-or genera) of excife. 

The 



REVENUE OF IRELAND. 99 

The regiller of the feizures receives the informer's moiety To whom the 
of all fines and feizures for breaches of the excife laws in p^-j"" '* 
Dublin port, for which he gives a particular receipt; and 
the King's moiety is afterwards paid to the colledor, who 
gives a receipt for it. And he makes up and paffcs his 
accounts quarterly with the commiffioners of the revenue, 
who examine it with the book of information of falcs, 
which is attefled by the furveyor of the flores and ftorc- 
keeper. But in all other ports or diftridts the collectors 
receive the whole, and, after dedudling the ncceflary 
charges, divide the remainder between the King and in- 
former. The King's moiety of the money arifing from fines 
or the falcs of fei.zures condemned in the court of Exche- 
quer is paid by the chief remembrancer, who fells fuch 
condemned goods, into thetreafury; and the informer's 
moiety is in like manner paid by him to the informer. But 
the modern ufage is for the chief remembrancer to pay the 
whole to the commiflioners of the revenue, whodiftribute 
it as above-mentioned. 



C H A P. XII. 

Of the manner of PASSING COLLECTORS 

ACCOUNTS. 

ALL the branches of the revenue hitherto treated of Coileflors sc- 
are accounted for by the colle6tors of the feveral "d"X'eTc- 
diflrids in the kingdom in the following manner. turned. 

Every collector is to return vveekly and monthly ab- 
ftrads, to the commilTioners of the excife and cuftoms, of 
his receipts and payments; and at the end of every quar- 
ter he is alfo to return, upon oath, a general account of 

O 2 the 



loo Of the exchequer and 

the receipts and payments for that quarter; which quar- 
terly accounts are to be compared and examined by the 
Accountant general, and the examiner and comptroller of 
the collcdors accounts of incident's. And at the end of 
the year, to wit between the beginning of Eafcer and the 
end of Trinity term, the whole is to be drawn out ; and, 
Paired before when thus drawn out, he paffes it firft before the Account- 
the Account- gj-jj- nreneral, aOifted by the clerk of the quit rents, where 

aiu peneral, , . , , , . ; ^ i .1 . n 

and how he IS charged, as to the quit, O'c rents, by the rent roll 

ciiirged.as to ^j-j record in the Auditor general's office; and he is to give 

quit, &c rents. ^ • ^ i r • 1 r 111 

an account of every particular ium received, tor what land 
due, and from whom ; the rcfidue makes up the charge- 
He alfo gives a particular account of the arrears in the 
fame manner, with the reafons why they are not coUeded, 

Astocuftoms As to the cuftoms and import cxcife, he is charged with 
and import ^\^q quarterly returns of entries made to the commiflloners 

of the revenue, figned by the cuftomer, comptroller, and 

himfelf. 

As to inland As to the inland excife, and wine, 6'^. and ale, G?r. 11- 
eiciie, hcen- ^enfes, he is charged with the monthly returns fent to the 

Ic3 CiC. 

commiffioners of the revenue, figned by the ganger, fur- 
veyor, and himfelf, 

Astofelzures. As to the feizurcs, his charge is the clerk of the feizures 
quarterly accounts, made up and compared by the com- 
miffioners of the revenue, and his receipts for the money 
arifing from them. 

As to health- As to the hearth-money, he is charged with the accounts 
nuney. q£ j^|^g ccllcdors of thc hearth-money, made up with the 

Aecomptant general, and the vouchers for payment made 
to him by fuch colledlors of hearth-money. 

The 



RE VENUE OF IRELAND. lor 

The difcharge of the colledor of the diftrid on all thefe How d!f- 
branchci are Exchequer acquittances produced for payment ^^'^'"S^^' 
into the treafuryj the arrears returned, wliich go in 
charge to him for the enfuing year; the falaries to the 
commifTioners and to other under officers; and all fuch 
allowance as the commiffioners of the revenue are by their 
commiffions empowered to make; as for fuits at law 
where there is occafion, and the like. 

The account thus flated by the Accountant general is The account 
from him returned to the Auditor general with the original ^fturned by 

. ° . ■^ the Account- 

voucners and other matters relating to it. ant general to 

the Auditor 

The Auditor general re-examines and abftradls it under whoexa- 
eeneral heads and engroffes it on parchment, and brings minesamien- 
the colledor to fwear it before the Barons of the Exche- 
quer, as is before mentioned. 

The account thus engroflcd and fworn is filed of record And files it In 
in the Auditor general's office, and the balance on the J|'[^J)ff^(, 
foot of the accounts is a charge on the collector in his next 
account. 



vorn. 



C H A P. 



102 Of the EXCHEQUER aku 



CHAP. XIII. 



Of FINES and AMERCIAMENTS, and FORFEITED 
RECOGNIZANCESi and their ESTREATS. 

Cafual reve- ' i ^ H E cafual revenue confifts of fines and forfeited 

nueofwhat J|^ rccognizances, (commonly called the green wax) 

com ing. cuftodiam rents, profits of the hanaper, &c. together 

with fome other cafualties, as waifs, eftrays, felons and 

fugitives goods, <6'c. And as none of thefe are coUedled 

by the commiffioners of the revenue or their oflicers, but 

are all (except the profits of the hanaper) colleded by 

the feveral fhcrifFs of the kingdom, and accounted for by 

them, and paid immediately into the treafury, it will 

be therefore proper to treat of them diftindly. Befides 

the matters relative to thefe cafualties are chiefly tranf- 

aded in the court of Exchequer, where there are feveral 

rules and orders made concerning them, in no fort relative 

to the other branches of the revenue. 

Fines or FiNES (anciently called ohlata or offerings) and amer- 

ohlatas what ciaments made in the early ages a very confiderablc part of 
Madox 273. the Crown revenue. The former were originally offerings 

or gifts to the Crown, for grants and confirmations of 
Madox 315. liberties and franchifes of fundry kinds; for liberty to hold 
Madox 320. ^j. -^^ certain oflices or bailiwicks: by tenants in capUe 
Madcx 327. for licenfes to marry, or that they might not be compelled 

to marry; for liberties relating to trade or merchandize; 

for the King's favour or good will, and that he would 

reuiit his anger and difpleafure; for the King's protedion, 

aid 



REVENUE OF IRELAND. ic-^ 

a!. I or mediation ; to have fcifin or rcflitution of lands or -Madox 329, 

chattels; and that perfons might not be dideifed; to be fj^j^x •" 

difcharged out of prifon, and replevied or bailed to the Matiox 34J. 

cuftody of lawful men; for acquittals of various crimes, JMaJos 3^4- 
even homicide; and for a variety of other matter. 

But the nioft remarkable head of this branch of the On law pro- 
revenue was the fines paid to the crown for proceedings in feedings. 
the King's courts of juflice; as fines to have juflice and Madox 293, 
right ; for writs, pleas, trials and judgments ; for expedition ^^adox -08, 
pleas, trials, and judgments, or for delay thereof; fines 3"9- 
payable out of the debts to be recovered. 

Upon confideration of the nature of which feveral fines Formerly 
on law proceedings, it feems as if juftice or right was pur- \^'^ oppref- 
chafed from the Crown. Againft which milchiefs a Madox 314, 
remedy was provided by that claufe of mag?ja charta, r.iiUi 
vendetnus, nulli negabimus aui diff'eremus return veUjufiitiam j 
which claufe feems to have its efted ; for though fines 
for writs and procefs of law in many cafes were always a 
part of the Crown revenue, viz. from the time of the 
conqueft or foon after ; and were conftantly paid after the 
making the great charter, as before, yet they were after- 
wards more moderate than they ufed to be before; and 
the ad^ual denying of right and the flopping and delaying 
of it, which before, upon paying of money or fines, ufed 
to be pradifed, were by thofe charters quite taken away, 
or by degrees brought into difufe. 

So that of this great and indeed monf^rous branch of the -^^^^ reduced' 
revenue, arifing from fines or oblatn in this fenfe, all that '" p"^''''^ "^ 

,,. -r 1/^ r r \- the hanaper 

rcmam are the duties ariiing to the Crown tor fcaling and poiUmes. 
patents and original writs, now ufually called tlie profits of 
the hanaper which are treated of hereafter; and poft 

fines 



104 Of the EXCHECtUER and 

fines, Co called with refpedt to the fines on the original 
(or premier) fine, which are paid to the Crown on every 
fine levied of land, pro Ikentia concordandi ; which are as 
much as the premier fine, and half as much more. 

Amercia- The rcvcnue arifing from Amerciaments or mifcricor- 

iiun(s or nu- ^y^^, ^^,^„ ancieutlv fo like that which arofe from fines or 

Icricordias. ... 

Alaaox 305. oblatas, as to be fcarce diftinguifhable from it. But they 
were generally fet for mifdemeanors or trefpaffes of dif- 
ferent kinds; for difieifins ; for breach of aflize ; for 
defaults or non appearances ; falfe judgments ; on hundreds 
for m.urder or man llaughters, for not making hue and 
cry, ^c. 

In civil ac- But the amerciaments mofl necefTary to take notice of 

a'ffeered and ^^^fs are thofe which w^ere fet by the court of common pleas 

eftrcated. jn civil adions, either on the plaintiff, pro falfo clauiorc, 

°' ^^' ■ or on the defendant, for detaining a juft debt, by giving 

judgment quod fit in inifcricordia. And thefe judgments were 

delivered fo the clerk of afilze, and by him to the coroner 

of the county, who, according to the diredion of magna 

charta, c. 14. affeered or affeffed the amerciaments, and 

afterwards delivered them back to the clerk of the alTizej 

and the judges eflreated them into the Exchequer. 

Now inco.nfi- But in proccfs of time the coroners in all civil adions 
derable. j^^p^ ^^^ certain rule of amerciament, which became fo in- 

confiderable a fum as not to be worth the affeering; and 

therefore they are now never levied. 

Fines in cri- Fines in criminal proceedings (which is the fenfe la 

ceedings, i^c. which they are ufually confidered at this day, and not in 

that of oblata or offerings) were originally fet by the 

King's bench andjuflices iri eyre, as ranfomsfrom imprifon- 

mentj 



RE VENUE OF IRE LAN D. loj 

mcnt ; and are ufually impofed by courts of jnftice as a 
commutation of corporal puniHiment for crimes and mif- 
demeanors ; or for defaults or contempts of parties in fuits, 
jurors, &c. or for neglcd of duty or milbehaviour of 
officers of juftice. 

All courts of record, where the fines are not granted Edreats of 
away by letters patent, tranfmit the eftreats of them to """ 
the treafurer's remembrancer's office ; and thefe, with the 
fines and amerciaments impofed in the Exchequer, were 
delivered to the clerk of the pipe formerly, who put 
them amongft the nova oblata on the great roll. 

Another branch of the cafual revenue arifes from Porfeired re- 
FoRFEiTED Recognizances, which are bonds or obliga- cognizances, 
tions of record acknowledged to the King, conditioned 
ufually for appearance at the court, to profecute felons, &c. 
to preferve the peace, &c. 

No recognizances were taken to the King by the Recogn'zm- 
ancient confervators of the peace, nor by the Iheriffs or "s not taken 

. , by coiiler- 

conftables ; but, in cafes that were bailable, the flierifF or varors of the 
conftable took an obligation in his own name, but not any ^~''"' '^'^' 
recognizance to the King. And the fherifF bailed to 
a{)pear at his own torn, and the conftable to appear at the 
view of the frank-pledge. 

But when jaftices of the peace were appointed, they Butbvmdices 
ifTucd their warrant to apprehend the offender; and if it «' the peace, 
were a bailable offence, they by 3 Hen. VII c. 3. Eng. 
bound him by recognizance, cither to appear at the affizes 
or quarter feffions, and likewife bound over the evidence 
to profecute ^ and, if the offender or profecutor did not 
appear, the recognizance v/as forfeited, and the clerk of 

Vol. I. P the 



io6 Of the exchequer and 

the feffions or of the peace refpedively eftreated it into 
the Exchequer. 

And of for- Alfo recognizanccs taken for the King in his courts of 
^^MnJr°^' record, or befoie jufliccs of the peace, are to be eflreated 

into the court of Exchequer when forfeited, tliat procefs 

may ilTue on them. 

No recogni- But there are no recognizances eflreated out of the 
tre"?edoutof P^^ty bag into the Exchequer, becaufe fuch recognizances, 
chancer}'. being for performing decrees of the court of Ciiancery, are 
taken to one of the maflers of the court, and not to the 
Crown ; and therefore are fucd there, and nothing is 
eflreated. And the flatute ftaple and ftatute merchant 
are eftreated into chancery by the flatute, and from 
thence execution is to go. 

Fines witii re- Fines with regard to their eflreats may be confidered as 
gard to their ^£- j^^,^ ^^^^^ jj^g ^^.^ ^j.^ called foreign fines, viz. fuch as 

foreign. are impofed by the other fuperior courts of juftice, or by 

inferior courts, as the affizes and feffions, S'c 

Or tiiofe i.n- The fccoud fort are thofe impofed by the court of 
pofed by the £xchequer, in fuits commenced between parties there; as 

court or hx- i . . ' . 

chequer. alfo on officcrs of juflice, &c. feme of which are in the 

picas fide or in the chief remembrancer's fide, as on fherifi's, 
coroners, the purfuivant, 6'^. for not returning writs or 
procefs, or for not bringing in the bodies of perfons whom 
they have returned taken; others are impofed in the 
treafurer's remembrancer's fide; as on flieriffs for not ac- 
counting, not paying their tots into the treafury, or for not 
clearing their feveral accounts when flated ; as alfo for not 
returning writs ; and on clerks of the Crown and peace, for 
not returning the efireats of the affixes and feffions, &c. 

And 



RE VENUE OF IRELAND. 107 



And if thcfe fines be not refpited or reduced, (or more Hjw 
properly difcharged) they are eftreated by the Exchequer, 
and the eftreats of them arc made up by the refpedtive 
officers. And fuch as are on the pleas fide are to be 
deHvered to the clerk of the eftreats or fui-nmonifter, 
who is to ilTuc them in procefs to the feveral Iheriff.-. 
But thofe in the Chief and fecond remembrancer's offices 
are to be delivered to the clerk of the pipe, in order to 
be written in charge and ifiued in procefs. And thefc 
laft fines are of more confequence than thofe of the 
pleas or Chief remembrancer's office, and the parties on 
whom they are impofed, generally entitled to much lefs 
indulgence; and yet thefe fines are feldom levied, and 
little or no money is paid into the treafury for them, 
as they are generally reduced (or more properly taken 
off") on paying fome fmall fum to the poor box of the 
court. 

The eftreats from the court of common pleas are Eftreats from 
delivered to the Barons ia open court, by the hands of '^^'^■"'"0" 
the judges of that court, the laft day of each ifTuable 
term. And in thofe eftreats' are not only all fines and 
amerciaments in that court, but all poft fines on alienati- 
ons and all the outlawries in that court; and thefe eftreats 
are by the Barons delivered over to the fecond remem- 
brancer and by him fent down to the clerk of the eftreats ; 
except the eftreats of the outlawries, which remain ia 
the fecond remembrancer'; office. 

And the court of King's Bench, having boih a civil Eftreats from 
and criminal fide. ou2;ht to deliver eftreats not only of '''« K'''3s 

.* ... bench. 

fines fet on fherifts and other officers, in the civil fide of ' 

the court, but alfo of fuch fines as have been fet on perfons ' 

P .2 for • 



loS Of the EXCHEOUER and 

for criminal offences. Bift from the acceffion of his late 
Majefty Geo. 1. no eftreats were returned on eitlier fide, (it 
is faid) for many years; and on both fides they are ftill on 
fome years unreturned. And in general eflreats are by no 
means returned as regularly and pundually as they ought 
to be, nowithftanding the following general rules and 
orders which have been made from time to time for the 
remedy of this grievance. 

Rule igth. Ordered that the clerks of the Crown and peace, and 

168^^^^ clerks of the markets, fhall enter their deputations with 
the clerks of the eftreats, and in the fecond remembran- 
cer's office. 

Kule 2d, Whereas it is obferved that the fherifFs, on their 

1684. appofals, return many of the clerks of the Crown and 

peace to have no iilues to anfwer the fines on them for 
not returning their eftreats in time, whereby his Majefty 
is m.uch damnified; for prevention thereof, it is ordered, 
that the clerk of the rolls do fend a lift of the names of 
the clerks of the Crown and peace to the fecond re- 
membrancer's office, that purfuivants may iflTue ; and 
that their feveral deputies be required to enter their de- 
putations in the faid fecond remembrancer's office, that 
it may be certainly known againfl: whom to iffue attach- 
ments. 

Rule zStii, ' Ordered that the feveral clerks of the Crown and peace 
1692!"' " f^o enter the-ir patents and deputations in the fummon- 
ifters office; and that Mr. Chetwood do give them 
notice having undertaken to do it; and that the Chief 
remembrancer do certify the names of fuch of the clerks 
of the Crown and peace as have entered their patents 

with 



REVENUE OF IRELAND. 109 

with him, or iheir deputations with the fccond remem- 
brancer and fummonifter, and a lift of thofe who have 
not entered them. .. 

Ordered that all the clerks of the Crown and peace Ru'e 30th, 
do return their eftreats to the fecond remembrancer, " ' 
and that he deliver them to the clerk of the eftreats ; 
and that after fo returning them the fccond remembran- 
cer do forbear further fining; and that, when the clerks 
of the Crown and peace move to take oft", the fines im- 
pofed before the returning the eftreat to the fecond re- 
membrancer they produce a certificate from the fum- 
monifter. 

The court taking notice that, for fome time paft, the ^"'f, ^^fl'. 
leveral eftreats or lines forteited recognizances, cTt'. re- 
turned into this court, have been firft lodged in the fum- 
monifter's ofiice, whereas regularly the fame ought, by the 
ancient method of the Exchequer, to be firft delivered 
into the fecond remembrancer's office, and entered there, 
and to be tranfmitted by the fecond remembrancer, to 
the fummonifter, and procefs to iftTue from thence firft 
thereupon, and fo forwards to the other offices; it is 
thereupon ordered by the court that, for the future, all 
eftreats of fines and forfeitures whatfoever be returned 
into the fecond remembrancer's ofiice and entered there, 
and from thence transferred to the fummonifter, who is ' 

to give a receipt for the fame, and to iftTue procefs as 
ufual. And it is ordered that the fummonifter do not 
receive any eftreats, nor iftTue any procefs thereon, until 
the fame are firft tranfmitted to him from the fecond 
remembrancer. 

Thf. 



no Of the EXCHEOUEP. and 

Rule, 22d The Lord Chief Baron havin? taken notice of the in- 

^ ov^eni er, coH veniencics that are occafioned by the negle£l of the 
clerks of the Crown and peace, and alfo of the conimif- 
fioners of oyer and terminer, in not returning the feveral 
eftreats of fines impofed at the affizes and fcinons in the 
feveral counties in this kingdom; it is this day made a 
{landing rule of the court that all the commiffioners of 
oyer and terminer, and the clerks of the Crown and peace 
of the feveral counties of this kingdom, do return the 
eftreats of all the fines impofed at the feveral affizes and 
feffions into the fecond remembrancer's office, the next 
term after the fame are impofed; that is to fay, the fines 
of Lent affizes and feffions before the lafl day of Eailer 
term follov/ing ; and the fines impofed at the fummcr 
affizes and feffions in Michaelmas term following; or in 
default thereof the fecond remembrancer is ordered to 
move the court the firft day of the following term to have 
them fined for their negled. 

And in purfuance of this rule it appears that the protho- 
iiotary and clerk of the Crown have been fined in the Ex- 
chequer for their negled in not returning thefe eftreats. 

Power given And by flat. 12 Geo. L c 4. it is made lawful for the 
the court to garons of the Exchequer to amerce clerks of affize, clerks 

amerce cicrlcs 

ofafllze, isc. of the pcace, or other perfons to whom it may belong to 
for negieding j^ake rctums of cftreats into the faid court of Exchequer, 

to return . . ... 

eftreats. for negledin^; or omitting to perform their duty in return- 

ing the faid eftreats, and to caufe the faid amerciaments to 
be levied by fuch means as other amerciaments fet in the 

faid court have been ufed to be done. 

And 



REVENUE OF IRELAND. . /u 

And the court will amend the eftreat of a fine In feme Eilreats 
cafes, as was done in the cafe of the King againft John acco"ul?o't" 
Henderfon; who beingfined ^30, for a mifdemeanor, by the themiftakeof 
juftices of the county of Down, which was afterwards re- 
duced by them to ^15, but by miftake of the clerk of the 
peace the whole was eftreated, it was ordered by the court 
that the procefs be amended according to the juflices order. 
4th May, 1678. 

A man who lived within the liberty of the archbiHiop of Or when 
Canterbury was fined by the judges of oyer and terminer coXoa^„Tn(i 
in Southwark for a mifdemeanor in court, which fine was ^y- 
eftreatcd ; but no notice was taken in the eftreat of what "" ■*" 
place the man was; therefore Sir Conftantine Phipps 
moved that the eftreat might be amended by adding the 
place where the man lived, that the archbifhop who had 
the grant of the fines tarn iategre tenent'ium qnam non iniegre 
tenent'mvi infra^ &c. might come before the foreign a ppofer . - . 

and claim this fine by virtue of his grant ; and faid that a 
man had been indided and fined in EfTex, which fine was 
eftreated here, and fuch an amendment made upon appli- 
cation ; but to this it was faid, there was an addition in 
the indidment which was a guide to the court, being a 
record to amend the eftreat by ; but here is a record for 
the King, and nothing but an affidavit on the other fide; 
and the court refufed to do any thing on the motion. June 
26th, 1718, in the Exchequer in England. The King 
againft the archbifhop of Canterbury. 

So the party has been in feveral cafes admitted to plead Plea to an 
or demur to an eftreat. As where a perfon pleaded to «'^f'^^'°f» 
the eltreat of a recognizance, that the juftice of the peace 
did not take it in the county where he was a juftice; fo 

which 



If a Of the EXCHEO^UER and 

which the Attorney general demurred generally; and the 
defendant joined in demurrer. Mich. 1663, in the reve- 
nue fide of the Exchequer here. The King againft Mc. 
Cleary. 

The like. So where Oliver Keating, being fined, as clerk of the 

peace of the county of Longford, for not returning efireats 
of the fefllons, applied to the court for liberty to plead to 
the eftreat, upon afiidavit that another perfon, and not he, 
was clerk of the Crown and peace of faid county; and the 
court granted it. Michaelmas 1668, in the fame court. 
The King againft Oliver Keating. 

Demurrer to So whcre the defendant demurred to a fine of ^^500 
an eftreat of ^^ him impofcd Iq the court of common pleas 1 and it 

a fine, and » -, . i-n/r-j->> 

luie for the appearing by amdavit that his Majeuy s Attorney gene- 
Attorneyge- j.gj ^^^g attended with a copy of the demurrer, a day was 

reral to join ^ ^ - _ 

indeiimrrer. appointed by the court for the Attorney general to join in 
demurrer. Same term> the King againft Henry Nugent. 

A plea to an Arthur Ward was fined for not attending as a jury-man 
eihfatofa at the general fefllons of the peace held for the city of 
t"'Jr£li Dublin at the tholfel of the faid city ; which being eftreated 
that the de- into the Exchequer, the faid Arthur Ward pleaded to the 
noTwkhrnTiie ^^^cat that hc was an inhabitant of St. Mary's abbey in 
jurifdiaion of the county, not within the jurifdidion of the court, and 
therefore not bound to attend. To this plea the Attorney 
general replied, that the faid Arthur Ward was, at the 
time of the faid fine, an inhabitant of Mary's abbey in the 
parifh of St. Michan, ward of Oxmantown, and county of 
the city of Dublin, and within the jurifdiilion of the 
court ; and judgment and execution were afterwards had 
againft the defendant for want of a rejoinder. Trin. 26 



Car 2. King againft Ward. 



Mat hew 



RE VEN U E OF IRELAND. , . 113 

Mathew Halley, clerk of the p.^ace for the city and Pieaofmarter 
county of Londonderry, was fined the 16th of Odober, °neau3^tof» 
1674, for not appearing and attending his ollice at the fine im^ofed 
felTions of Newtownlimavaddy in the faid county; which 
being eftreatcd into the Exchequer, he pleaded a grant by 
letters patent of the office of clerk of the peace of the ci;y 
and county of Londonderry; alfo a patent to the corpora- 
tion of Derry to hold the feffion of the peace there and 
not elfcwhere, and that it accordingly had been fo held ; 
that three jullices of the peace iffued a precc[)t to the 
Iheriffs of the city and county of Londonderry for a felfions 
at Derry, and that other juftices had iffued another pre- 
cept for a feflions at Newtownlimavaddy, and that he at- 
tended at Derry. And upon the Attorney general's exa- 
mining the plea and the patents; and it appearing to liuii 
therefrom, and from the eftreats of the other juftices, and 
affidavit of the clerk of the peace, that the feveral fads in 
the plea as fet forth therein were true, he caufed a noli 
profcqui lobe entered on the record. Trin. 27 Car. 2. Tl:s 
King V. Mathew Halley. 

So, in the fame year and term, the fherifFs of the city and 
county of Londonderry were in like manner fined by the 
fame juftices for not attending them as aforefaid, and like 
proceedings had. 

And in the fame term and year feveral fines to tfie 
amount of ^2220 having been impofed on the fherifts of 
the county of Londonderry, and others, at the felfion of - . 
the peace held at Nevv'townlimavaddy in the faid county, 
it was ordered by the court that the eftreats of the faid 
lines fhould be ilaid from the file tjU further order ; and 

Vol. I- O on ■ 



iH Of the EXCHEQ^UER and ' 

on the 9th day of December following, on motion of his 
Majefty's Attorney general, they were ordered to be filed. 

And on the 14th day of February, 1674, it was ordered 
that the faid fines fhould not ilTue in procefs until the 
fecond day of the then next Eafter term, by which time 
the defendants were to plead thereto. 

A like plea John Euflace and Maurice Euftacc, clerks of the 

to an eftreat r \ r^ > r^ n \ 

of a fine pcace ot the Ojieen s County, were fined by two of the 
inipofed at a iyf^jces of the peace for the faid county, in a confidera- 

fellion, 11/- r • 1 

ble uim, for not attending a general feifions of the peace 
held in and for the faid county, on the loih day of 
January 1675, to do their office ; which being eftreated 
into the Exchequer, the faid John and Maurice pleaded 
to the faid eftreat, that they on that day attended the 
feffions held before other juftices; whereupon the like 
proceedings were had as in the former cafe Trin. 1675, 
the King againft John and Maurice Eufiace. 

So, in Hillary term in the fame year, John Sandes high 
fheriff of the faid county, was in like manner fined by the 
faid two juftices for not attending them ; and the like pro- 
ceedings had. 



Plea to an Thomas Rochc having been bound in a recognizance in 

eftreat of a , ^^ .,,,.-.., , 

foT'eited re- the King s bcnch m Michaelmas term, 1754, to appear in 
cognizance the fame term, and profecute Peter Hamilton in the faid 

taken m ri- i i/v j^^j 

K. B. court lor divers charges and oitences, and not to depart 

the court without licenfe; and having made default, in 
not appearing purfuant to his faid recognizance ; and the 
fame having been therefore eflreated into the Exchequer; 
the defendant made fpecial application to the court for 
liberty to plead to the recognizance, and to the eftreat 

and 



REVENUE OF IRELAND. ^ 115 

and procefs grounded thereon, and tliat the faid procefs 
might be ftaid; which motion came on in Hillary term 
1755. And ahhough the queftion then was whether 
the defendant had a right t6 plead, and not whether tlie 
plea he fliould plead was maintainable or not, yet the 
latter was firft entered into: and it was urged on behalf 
of the defendant, that the recognizance had not been for- 
feited, for that the defendant had appeared purfuant 
thereto in the faid court of King's bench in Michael- 
mas term 1754, and was then and there ready, day after 
day, to profecute the faid Peter Hamilton for the faid 
charges and offences, but was not during the whole term 
called upon for that purpofe; and that the recognizance 
dropped for want of being continued ; and that the court 
could not continue the recognizance againfl the confent 
of the bail, nor extend the time in the condition; that 
the fubjed has a right to plead to fines and amercia- 
ments, and by flat. 5 Rich. II. Eng. to any debt due to 
the crown; (by flat. 33 Hen. VIII. Eng. he may plead 
an equitable plea,) that the recognizance was not eftreated 
truly or fully enough ; that it was imperfed, in not fay- 
ing when default was made; that fuch pica would not 
be an averment againft the record, for tliat the efireat is 
not a record; that eftreats and procefs have been both 
{laid and amended ; and that a Jclre faciaf fliould have 
firlt iffued, to fliow caufe why execution fliouid not 
iffue, and it was compared to the cafe of fines in fenef- 
chals courts; that there is no necelTity of fliowing to the 
court what is intended to be pleaded ; for when the plea 
comes in, if it be frivolous, it may be fet afidc, or de- 
murred to; if not fo, it may be replied to ; and Hard. 
409, 471. Sav, 53. 2 Leon. 55. i Ld. Raym. 243 Lane 
55. 4 Co. 71. Comb. 385, Maddox 367. 370, and the 
cafes before mentioned were cited. 

Q, 2 On 



ii6 Of the exchequer 



AND 



On tlie fide of the Crown it was argued that the appli- 
cation was unprecedented; that none of the cafes quoted 
came up to the prefent one; for they all were either 
I ft, where there was a defeat of jurifdidiion in the court 
below; or 2d, where fome matter of excufe in pais was 
to be pleaded which was not an averment againft the 
record ; or 3d, cafes of fines impofed, which ftand upon 
other principles. 

I ft. The cafe of M'Cleary, in 1663, was a plea to the 
eftreat that the juftice of the peace who took the recog- 
nizance did not take it in the county where he was 
juftice ; that this turned on its being no recognizance for 
want of jurifdidion, and did not contradid the judges 
certificate. The like of the cafe of the King againft 
Ward, 26 Car. II. a fine impofed at the fefilons of the 
city of Dublin on an inhabitant of St. Mary's Abbey, 
which was alleged not to be within the jurifdidion; and 
the cafe in Hard. 471. was of a fine in a court leet for 
breach of a by law. 

That in the prefent cafe there was not any queftion of 
the jurifdidion ; the court eftreating, though called by the 
other fide the court below, being the fuprcme criminal 
court of the kingdom; and that though this was men- 
tioned to be like fines of fenefchals courts, and the 
counfel for the defendant were for treating it with the 
fame refped only, yet the cafes were widely different ; 
the prefumption being in favour of fuperior courts; other- 
wife of inferior courts; and therefore it muft be taken 
that the Kings bench had power to make the eftreat, and 
have done rightly ; and that their proceedings cannot be 
reverfed by any court in this kingdom. 

adiy, 



REVENUE OF IRELAND. 117 

2dly, That Savil 53. was a plea of a matter « pnis^ 
which was an excufe, and did not contradi^fl or aver againil 
the record ; and fo were all the precedents out of this 
court. That what was here defired was exprefsly aa 
averment againft the record; which, though it may be as 
to inferior courts, cannot as to fuperior. Thus, to a pre- 
fentment delivered in a fefTion and received, no averment 
lies that it was not afTented to by 12 •, but it is otherwifc 
of the prefcntment of a court leet ; for the party diflrained 
may aver that it was not prefented by i 2. i Hawk. 130. 
2d. ditto 162. Lib. affize 38. 21. Bro. abr. tit. record, 
pi. 45. a record of outlawry of divers perfons was certified 
into the Exchequer, among whom one was certified who 
was really not outlawed; and, on his goods being taken 
in procefs, he came, and faid that he was not outlawed ^ 
and parcel of the record came by writ of Chancery out of 
the court of King's bench into the Exchequer ; and Green, 
one of the juftices of the King's bench, faid he was not 
outlawed, but that it was a mifprifion of the clerk. 
Shipwith (who was then chief Baron) faid " although all 
the juftices fhould record the reverfal they fhall not be 
believed, when we have the record that he is outlawed." 
4 Co. 71. Hyne's cafe, one of the refolutions is that there 
can be no averment againft the record, though any miy 
be taken which ftands with it; for the record fhall not be 
tried by fats. 

That the efireat, though perhaps not a record to- all 
purpofes as in cafe of fines, for as to them it is only a 
minute of the judgment. Lane 55, (as where on a con- 
viclion of recufancy, prout pntet per eflreat was pleaded in 
abatement, it was held ill, i L, Raymond 243.) yet, as to 
others, it is a record for the revenue ; it is a record of the 

default 



ii8 Of the EXCHEdUER and 

default below, the only record of it. That 4. Co, 71. fays 
nothing of an eftreat. The fad of appearing or not can 
be no other way tried than by the record ; nor can any 
fcire facias lie on the recognizance for this forfeiture even 
below; fo that the council for the defendant muft raif- 
take in faying they could Have pleaded to. a /ci/vy^c/,^/ 
below. That this cafe of non appearance ftands on 
another footing than other forfeitures, as it is a fad im- 
mediately within the knowledge of the court, and there- 
fore requires no further information; confequently no 
fcire facias neceffary, as where the forfeiture is occafioned 
by an ad not within their immediate knowledge; and that 
the fame holds where an excufe is to be pleaded. So if the 
recognizance be for appearance, and in the mean time to 
be of good behaviour, this forfeiture muft appear on fcire 
facias^ or by conviction on an indictment, before it can 
be eftreated. So where colUteral matter of excufe is 
pleaded, as death of principal, Savil 53. or his being 
forceably taken away, Hunt's cafe Comb. 385. but that 
thefe are not like the prefent cafe, for they all are con- 
fident with the record in admitting the non-appearance 
and excufing it. 

3d^y, That the cafes of fines impofed are not applica- 
ble, for the record is not contradidied by tiie plea, which 
admits the impofition of the fine though it difputes the 
caufe or authority of impofing it. 

That the application was therefore prifr.a; impreffohh, 
and its never having been made is an unanfwerable reafon 
againft making it now. That of necellity credit mult be 
given to the relation of courts of their own ads ; it is 
the only proper proof and there never was an inftance of 
3 jury's trying; it. That many judgments have been given 

by 



REVENUE OF IRELAND. ' -in 

by default, and many writs of error brouglit on them, 
and fometunes errors in fa6t afTu^ned ; but it never was 
affigned for error that defendant did not make default, 
nor can it be afligned; for how can it be tried but by the 
record ? and that has fet it out to be fo ; fo that a certiorari 
would fignify nothing; but that there is a diflindtion 
as to inferior courts. That Beaumont's cafe, 2 Leon 55. 
was thus; Note, it was holden by all the barons of the 
Exchequer, that a duty, which is not naturally a debt but 
by circumflances only, as debt upon a bond for per- 
formance of covenants or to fave harmlefs, may be 
affigned over to the Queen for a debt ; but in fuch cafe 
a prefent extent fhall not iffuc, but a.fcire facias fhall iffue 
forth, to know if the party hath any thing to plead againft 
fuch affignment. But that was not like the prefent cafe; 
for what averment is there in it againft a record ? the party 
before affignment would have had a right to plead ; for 
the plaintiff muft have fued and declared i but that no 
fuit could have been on this eftreat below. That this 
diftindion of pleas was confiftent, and would rule and 
account for all the cafes. 

That an application to the commiffioners of reducements 
is the ufual method to mitigate both fines and eftreatcd 
recognizances; but they never do it, till the parties ftand 
a trial ; which was the true rcafon of this extraordinary 
application. 

As to the objection that the recognizance was not 
eftreatcd truly or fully enough as it does not alledge when 
the default was, it appears that the condition was to 
appear in Michaelmas term, when it was refpitcd to 
Hillary term, and the default was then ; and as to what 
was faid of its having dropped for want of being continued, 

the 



120 Of the EXCHEO^UER and 

the rule fliowed the fad to be otherwife : that if the party 
be not difcharged the recognizance continues of courfe, 
the condition being not to depart without Hcenfe. Farrefly 
97. Owen and others of the city of Coventry were 
bound by recognizance, and appeared for two terms, 
and no profeculion being againft them, it was moved 
to difcharge their recognizance, or difpenfe with their 
appearance; but the court faid they could not do it, 
and that all they could do was to refpite their recog- 
nizance continued for more than a term. Regina verfus 
Redpath. Fortefcue 358. Ca. law and equity, 152. And 
that as to the objedion that the court could not continue 
the recognizance againft the confent of bail, that is true, 
if bail deliver the principal in court and defire to be 
difcharged, which was not this cafe; elfe the court may 
continue them. That polTibly the defendant might have 
applied for a pardon, and that therefore, fince fome things 
may be pleaded and others cannot, a previous application 
for leave to plead and ftop the procefs becomes neceflary ; 
and it muft on fuch application be fhown what plea is 
intended, as on leave to plead double matter; but that the 
plea mentioned by the counfel for the defendant being a 
dired averment againft the record ought not to be received. 

That as to what was infifted on, that it need not be 
fliown to the court what is intended to be pleaded; for 
that when the plea comes in, if frivolous, it may be fet 
afide or demurred to ; if not, it may be replied to; in 
anfwer thereto, the application for leave proves the 
granting it difcretionary, and the flopping the procefs is 
confclTcdly Co, and therefore the difcretion of the court 
inuft be determined by the eonfideratioa whether the 
party be entitled to relief; and this nccefTariiy obliges 
him to inforiT) the court what his exculo or cafe is, or, in 

other 



REVENUE OF IRELAND. '^2i 

other words, what pica he intends to put in. If the 
plea, being true, will he a good one, he ought to be ad- 
mitted to plead; but if the plea oflered be fuch as by 
law he cannot be admitted to prove, (which was the pre- 
fcnt cafe) or, being true, is no foundation or caufe to 
relieve, the court in either of thefe cafes ought not to 
receive the plea or ftop the procefs ; and that even 
fuppofing fuch fliam plea fliould be admitted, it is not 
a confequence that the procefs fliould be flopped. 

That if this be a matter of favour the party fhould 
be in court to afk it. Where parties are convided the 
court never TufFers motions in arreft of judgment or for 
new trial but in the prifoner's prefence, in order that 
if the motion goes againft him the court may have him 
in their power. 

Upon the whole, the court were of opinion that the 
plea ought to be laid before the court; which was ac- 
cordingly done, and ferved on the folicitor for the Crown ; 
to whereupon, and on hearing counfel on both fides, and it 
being admitted that pleas in fuch cafes had been received, 
the court were of opinion it was reafonable in this cafe, 
and accordingly ordered it to be received, and that all 
things fhould ftop till further order. 

The plea was, that the defendant had appeared in the 
faid court of King's bench purfuant to the condition of 
his faid recognizance, and was then and there ready to 
profecute the faid Peter Hamilton as he was alfo bound 
to do. It was then confidered whether the plea was to 
be replied or demurred to ; and upon confulting Sir 
Robert Henley then Attorney general of England there- 
on, he was of opinion that the plea was bad and fliould 

Vol, I. R be 



122 Of the EXCHEQ^UER and 

be demurred to; that it tended to falfify the record ot 
(which is more abfurd) to join ilTue upon a matter in 
law to be tried by the country ; for that it Teemed to 
be intended to try the effedl of the recognizance by a 
jury. That if the eftreat was irregular it fliould have 
been fet right by an application to the court; but that 
it feemed to be regular, and upon the whole of the cafe 
the recognizance to be forfeited. 

Accordingly a general demurrer was afterwards filed, 
and the plea with leave of the court w^as afterwards 
amended; but the defendant having confented to judg- 
ment, and applied for a nolH projequi, and the Attorney 
general here being made acquainted therewith, and con- 
fenting to the procefs being flayed, the fame was flayed; 
and in Trinity term 1770, an order was conceived on 
a motion made by the Attorney general for the defend- 
ants, on the warrant of the Lord Lieutenant that the 
fame fliould be received, and that fatisfadion fliouId be 
entered on the record of the judgment againft the de- 
fendant and his bail, and that tlieir recognizances fhould 
be difcharged purfuant to the faid order. The King againft 
E.oche. 

May be re- But all thefe fines, h'c as well foreign, as thofe im- 

beforeor " pofcd by the Exchequer in fuits commenced in either 

after they are fide of the court between party and party as aforefaid, 

e rcatc . ^^^^ j^^ reduced as well before as after they are eflreated. 

Heducements But if the foregoing fines cannot be reduced by the 

cnerrof"re- court of Exchequer, as the court of Exchequer, they 

dncements. may be reduced by the commilTioners of reducement, 

who are tlie Lord High Treafurer, Chancellor and 

Barons of the Exchequer, in prefence of one of the 

King's 



RE VENUE OF IRELAND. m 

King's council, and are appointed by commifHon under 
the great feal ; and upon a petition to them, they at their 
difcretion reduce the faid fines, generally to a very fmall 
fum, often to fix pence; which being paid into the * 
treafury, and the feveral ofiicers being fatisfied their fees, 
the party is no further troubled or moleftcd *. 

And the fines impofed by the court of Exchequer are J''","J'^P°JJ."^ 
entirely under their own power ; and are either refpited quer, how 
or reduced (more properly difcharged) on confents from f^^^^^^^- 
the attornics concerned, and upon motion thereon. But 
if they are reduced (or rather difcharged) it is upon pay- 
ing fome acknowledgment into the poor box of the 
court J which was originally intended for the ufe of the 
poor, but afterwards came to be equally divided among 
the Barons, except fuch part as they thought proper to 
give among the poor. And originally the court ufed to 
barter with the attornies for they fums the fliould pay on 
difcharging thefe fines; which feldom exceeded a piftole, 
or at moft two or three, be the fum to which fuch fine 
amounted ever fo great. But in the year 171 6, the 
court thinking it below their dignity thus to barter with 
the attornies for the poor box money, a rule or declara- 
tion was made (as it is before faid, tho' no fuch rule is to 
be found in the fecond remembrancer's office,) that none 
of thefe fines fhould be reduced for the future unlefs 



* In the cafe of the King againft Thomas, Eafter term 1752, the Chief Baron 
faid that where a fine is properly impofed, but there are fufficient rerifons for 
reducing ir, this muft be clone by petirion to the comiiiinioners of reducements ; 
but that where there is a millake in the eftreating of any fum either by fine or 
recognizance, the court, as the couvt of Exchequer, may upon motion and 
affidavit of the fa£ls, and witliTut any petition, order it to be difcharged ; and 
this Older is to be entered on the roll. 

R 2 fixpcncc 



124 ^F "THE EXCHEO^UER anxs 

fixpence per pound were paid to the poor box for the 
firft hundred pounds, and threepence per pound for every 
other hundred pounds, of fuch fines. But in a commit- 
tee of the Houfe of Commons of this kingdom, on the 
6th day of November 1723, it was refolved that this 
rule was obtained from the court of Exchequer by fur- 
prife and was a grievance to the fubjed; fince which 
time the poor box money on fuch reducement is paid 
much in the fame manner as it was originally and before 
the faid rule of court was ma<le. 

No part of But no part of thefe fines is ever paid into the trea- 

into"he"trea- ^"""y) ^xccpt they are iffiied in procefs and levied by 

fury, uniefs the fiicrifts, which (as is faid before) very feldom 

Sheriff. ^ ' ^ happens ; and even in this cafe, the clerk of the pipe 

feldom debets them, but lets them remain a continued 

charge on the fheriffs. But the court of Exchequer 

may reduce or difcharge them, even after they are 

eftreated by them, upon confent of attorney and upon 

motion thereon, or for fuch other reafon as they fhall 

think meet. 

Often icept on But thefe laft mentioned fines are often kept on foot 
nagemenT*' ^°'" Y^^t'Si by the management of attornies in procuring 
confents for refpites; which refpites are often kept by the 
attornies, and revived from time to time, as occafion re- 
quires; and, it is feared, have been fometimes fiditious. 
Thefe improper proceedings not only take up much of the 
time of the court molt unnecefTarily, but are alfo pro- 
dudive of great mifchief and inconvenience to the pub- 
lick by the delay and failure of juftice, which muft of 
courfc be the confcquence. Befides they often have 
been very prejudicial to high fheriffs, who are generally 

flrangers 



REVENUE OF IRELAND. 125 

Grangers to thefe refpites until the fecurities for their 
fub-lherifts, by management between the fub-(heriffs and 
the attornies of the courts, become infufficient ; therefore 
when thefe fines amount to forty pounds, or fome certain 
fum, they fhould never be refpited further than the next 
fitting of the court, and fhould then be taken off or abfo- 
lutely efireated. 

Ordered by the lord chief Baron and the reft of the Rule 21 Nor. 
Barons, that all and every perfon and perfons that (hail ' "■*' 
hereafter obtain any rule cither for refpite or difcharge, 
fhall take out their orders the fame term, or at the fartheft 
before the laft of the eight days after every term, and 
enter the fame with the officers where the faid debts are 
in charge; otherwife no orders (hall be drawn thereon ; 
except upon further motion the court fliall give order for 
the fame. 

Ordered that all parties do take out their orders of re- Rule 8 Dec. 
diicemcnt, and pay in their money in fix weeks, or lofe '^^°- 
the benefit thereof. 

Ordered that in all orders of difcharge, or orders of Rule 17 Dec 
refpite, there be inferted a claufe, that the faid orders be *' 
entered with his Majefty's commiffioners of the revenue, 
without paying any fee for the fame, or they to give out 
any copy thereof to the prejudice of the treafurer's 
remembrancer's office. 

Ordered that all perfons who fhall obtain any order for Rule 5 Mar. 
refpite, reducement, or difcharge of any charges which ^^^^' 
have iffued in procefs againlt them be obliged to profecute ' 
and pay fuch reducements the fame term fuch rules are 
obtained, or within eight days after; and that fuch rules 

as 



•126 Of the EXCHE0,UER and 

as are obtained after term be profecuted as aforefaid by 
the lall: day of the term following, or to have no benefit 
of the faid rule ; whereof all officers and perfons concerned 
are to take notice. 

Rule iS Nov. Ordered by the court that for the future no fines 
'''^^" impofed on any fherifts for not returning writs direded 

to them fhall be reduced, without producing an affidavit 
affigning the caufe wherefore they delayed returning the 
fame ; and this to be a ftanding rule on every fide of the 
court. 

• Rule 24 July Ordered that all confents and afiidavits for the refpiting 
'''7^* of fines impofed by this court upon fheriffs, officers, and 

minifiers of the court, and others, for their negleds and 
defaults, fliall be filed in the fecond remembrancer's office 
on or before the day but one next preceding the firfi re- 
venue day after every ifiTuable term. 

This branch of the caTual revenue is of much more 
confequence to the publick than it is generally underftood 
to be ; and if more attention was, than is at prefent, given 
to the management of it in its feveral ftages, by thofe 
who are concerned therein, it would, befides the increafe 
of this branch of the cafual revenue, much contribute to 
-promote that due execution of the laws which is fo much 
Vk'anted in this kingdom, and to the preventing the many 
riots, bloodfheds, and murders, for which it is at prefent 
noted ; but as in many other inftances it happens that the 
wifeft regulations have been fruflrated and rendered nuga- 
tory by the neglecfl of fome fubordinate fpring, which in 
the grand machine feemed fcarcely worth attending to, 
fo it is in regard to thefe fines and recognizances j for it 
too often happens, from want of due attention to the 

latter, 



RE VENUE OF IRELAND. 127 

latter, that neither the addition or places of abode of the 
parties who are bound to profecute offenders, are inferted 
therein ; or that if they are, they are omitted in the eflreats j 
or that perfons of no property, credit, or repute, and 
often perfons under fiditious names are taken as bail for 
the mofl atrocious offenders ; fo that procefs is ifTued 
againft them, at great expenfe to the Crown, to no pur- 
pofe, and the publick juftice of the kingdom, in this 
mofl efTential branch of it, either abfolutely defeated or 
greatly obflruded. 

Now the prevention of this mifchief is much in the 
power, and indeed is a part of the duty of the juflices of 
the peace, by being careful to afcertain the profecutors of 
offenders brought before them, by their additions and 
places of abode, and binding them in a fufiicient fum to 
appear and profecute ; and by taking due care not to 
accept any perfons as bail without full knowledge of their 
credit and fufficiency. And it is alfo to be wifhed that \ 

the fame caution and precifion were ufed, whenever a - 
perfon is fined for an offence by a court of juflice. 

And for the enforcing of this a late rule has been 
made, viz. 

Ordered, upon motion of Mr. Attorney general, that Rule 2 June 
the feveral clerks of the Crown and peace of the kingdom, '772' 
do for the future infert in their eftreats the additions and 
places of abode of the feveral perfons mentioned therein, 
who have either been fined or have forfeited recog- 
nizances. And that when fuch additions or places of 
abode have not been mentioned in the recognizances 
Vv'hich have been taken by the juflices of the peace, 
they do fo mention it in their returns, with the names of 

the 



128 Of THE EXCHEQUER and 

the juftices who took the recognizances. And that on all 
fines hereafter to be impofed in any of his Majefty's 
courts of record inDubhn or elfewhere, commiffions of 
oyer and terminer, as alfo at the affizes and feffions, and 
other courts where fines or amerciaments are ufuallylaid or 
impofed, the feveral clerks of the Crown and peace, or 
other proper ofiicers, do immediately enter down the 
additions and places of abode of fuch perfon or perfons fo 
fined, and return the fame in their eftreats ; and that the 
Solicitor for the cafual revenue do caufe this order 
to be ferved on the feveral clerks of the Crown and peace 
of the kingdom or their deputies. 



CHAP. XIV. 

Of the process which .ISSUES to the SE- 
VERAL SHERIFFS CALLED the process 
OF GREEN WAX. 

THE metliodoT ifTuing this-procefs out of the fum- 
monifter's ofiice, the pipe office, and treafurer's re- 
membrancer's office, all which are ufually called the green 
wax procefs, is as follows, viz. 

Summonif- The clcrk of the efircats and fummonifter ifTucs in pro- 

ters procefs. ^cfs twice every year, viz. in Trinity and Hillary vaca- 
tions, all fines and amerciaments, forfeited recognizances, 
'(s'c. which are eflreated and returned into the ofiice from 
the courts of King's bench and Common pleas, and from 
the feveral clerks of the Crown' and peace, which firft pro- 
cefs (fometimcs particularly called the green wax procefs) 
is.againft the goods only, and is returned by the fherifFs 

yearly, 



REVENUE OP IRELAND. 129 

yearly, when they come on their accounts ; and, after they 
have compared with the fummonifter, they bring them to 
the tranfcriptor and foreign appofer, who thereon appofes 
the flierifFs in court on their accounts. 

And the foreign appofer makes out a tranfcript in parch- Procefsofthe 
ment of all the fums for which the flieriffs do not * tot, ^'^'^' 
which are called [] nils^ which he fends down to the clerk 
of the pipe, and fends a tranfcript or copy thereof to the 
comptroller of the pipe, who, in the vacation of the ifTuable 
term after the appofal of the fheriff, fends them in procefs 
under the feal of the Exchequer to the fcveral flierifls ; 
which procefs is called the § fummons of the pipe, and is 
againft body, goods, and lands ; and upon the flieriffs 
accounts he appofes the flieriff in court thereon. 

And fuch fums as the flierifFs are not thereon charged Second pro- 
with, which are called nils, as aforefaid, if they are not ^^^'"^"fthe 
reduced or difcharged by order, the clerk of the pipe 
tranfcribes out of the great roll into what is called a 
paper book and fends them to the comptroller of the pipe, 



* Tol, J. e. Tolum in maniius. |] Ni!s, Or ni/jjls : i. e. nihil in tnanihtis. 

§ Lord Chief Baron Gilbert, in his Treatife of the Exchequer, page 133, fays 
that the procefs of the pipe is certainly an unnecefTary procefs, and fpends a great 
tieal of time to no purpofc ; fince thefe fums have been already in cliaige by the firll 
procefs, and coming out of that o&ce nihiU'd, that would have been fufticient au- 
thority for the clerk of the pipe to tranfniit them in Jcbedala fifite ; for may^na charta 
is fatisfied, fince it appears on the faid 5rft procefs that they had no goods or chat- 
tels; and therefore to iffue the fummons of the pipe is unneceflary. But however 
that may be the cafe in England, it fcems not to hold here; for tlie procefs of the 
pipe there is againft goods and chattels only, and in the nature of a fid i facias ; 
whereas in this kingdom it is agaiafl goods, chattels, body, and lands: fo that in 
faift it is the fubfequent procefs, viz. the fecond remembrancer's, that feeius unne- 
celTary; at leaft where the debtor himfelf is living. 

Vol. I. S who, 



I30 Of the EXCHEO^UER and 

who, in the Trinity vacation next following, again iffues 
them in in § procefs to the (herifK 

Second re- ^ And what are JtU'd in this procefs the clerk of the pipe 
pioceis. ^^^'^ makes a fcheduie of, which is called the fchedule of 

the pipe, and fends it once a year to the treafurer's re- 
membrancer, who, every Trinity vacation, iffues the fame 
in procefs, which is called the ;j; treafurer's remembrancer's 
procefs, and is againft body, goods, lands, heirs, executors> 
and adminiftrators. And what fums the fheriff tots for 
upon this procefs are by the fccond remembrancer certified 
to the Auditor general, who draws a tranfcript thereof, 
which is called the fheriff's * foreign account, and fends 
it to the pipe for the purpofc of making out the debcts. 

Which u fed And what was not totted for by the fheriff in this laft 

to^conti- procefs ufed to be renewed and continued to be iffued in 
procefs by the treafurer's remembrancer until the debts 

§ This fecond procefs of the pipe feems to be a mod unnecefTary, fuperfluous 
procefs, and is diredlly in oppofition to the rules of 25th November, 1685, and of 
28th November, J 709. 

:J This is alfo called the long writ or prerogative writ, and is not tfTued till a 
nihil is returned upon the funimons of the pipe ; which was fettled to be a part of 
the liberty of the fubjeft by magna charm c. 8. nos iiero 'vel balli'vi nojiri ron feifie- 
mu! terrnm ali^iinm fef reddilum pro debila aliijuo, quanidiu catalln debiloris pra- 
fentia fuficiunt ad dehitum redJinduni, e! debitor if/e paratus Jit inde Jalisfacere. 
Gilb. Treat, of lixch. izj. And yet as the rtieriff is bound to hold an inquifition on 
this writ, whether the debtor had any goods and chattels, before he extend the 
lands, or take the bodv of the debtor, it fliouid feeni as if this writ might be ufed in 
the firft inflance without any violation of magna charta; aijd thereby the perfons 
againft whom thefe procefs ifTue prevented from making fraudulent fales or remov- 
ing themfelves and their goods into other counties. 

• So called becaufe it Is made up from matters not in the pipe, fuch as the 
chief remembrancer's conftat of 15 (h. for fines for profersy the foreign appofei's 
tQnJIal, and the IherifF's certificate of waifs and eftiays, i^c. 

were 



nU' 



REVENUE OF IRELAND. 131 

were paid or difcharged by pardon or by reducement, 
(which may be at any time before the money is adually 
paid into the treafury;) or until he was otherwife diretlcd 
by the court. But this having been attended wiih great 
expciife to the crown, a rule was made the 28th of Novem- 
ber, 1709. (which fee hereafter) that this procefs (hould 
iiTue but once unlefs by particular order. 

And note that all thefe procefs and tranfcripts are ifTued Thefe fev<?r,d 
by the refpedive officers ex officio, without any fee or fees P^o"*"'. ■''"'■■'^ 
bemg ever paid by the Crown to any of them for making 
out or ifTuing the fame, other than the ancient fees due to 
them on their patents or the eftablifliment, and allowed 
by the Crown ; to wit, to the clerk of the pipe 5 5I. annu- 
ally, to the comptroller of the pipe 7I. to the fecond re- 
membrancer 7I. 15s. 6d. and to the foreign appofer 15I. 

Hence it plainly appears that upon the lirft procefs of SheriiFcanr^ot 
the green wax the flieriff muft either tot or 7;;7 according c"a°"'''^r 

"^ . o nrlt procels 

as the cafe is and cannot § o'w; for the whole account muft or on the re- 
appear upon the pipe roll that the clerk of the pipe may brancer's'pr'o- 
iffue dcbets for the payment of the fums fo totted for into "i*. 
the treafury ; unlefs they be before difcharged by order of 
the Exchequer. Befides, many of the fums in this pro- 
cefs being fmall and paid upon the firft demand, they 
were part of an annual charge in the fame manner as the 
other annual revenue of the King was. Nor can he o'/ii 
on the fecond remembrancer's procefs as the procefs ends 
there ; and as all that is poffiblc has been done to get them 
in by holding an inquiry upon the prerogative writ. But 
he may o'/ii in the comptroller of the pipe's procefs as this 
is a tranfcript or duplicate of the pipe procefs. 

§ 0'«», i. c. Oniittur nifi hahiat fufflcitntem extntrationem. 

S 2 And 



132 Of the exchequer ani. 

Sums o'md And the fums fo o'ni'd for therein are continued in 

irchar^e"^ charge againft the fherift' until he clears his accounts; 
againft the which if he negled^s to do, fines are impofed on him in 
manner as is hereafter mentioned. But a tot in the fecond 
remembrancer's procefs, as well as in "the fummonifter's 
procefs, for any fine that is reducible, is confidered as an 
o'?/z. 

Rule 2-tii Ordered for the future that none of the officers of this 

\t^-'^^^'^^' court do ifiue procefs but once ; and after that draw them 
down to tlie fecond remembrancer, to the end the preroga- 
tive writ may iffue where the flieriffs on their appofal re- 
turn neither body, goods, or lands. 

Rule 22d Memorandum, it is this day ordered that the procefs to 

^f!^T^^^'' ^^^ ilTued for the King be made returnable the third return 
of Trinity term ; the court confidering the inconveniency 
which attended the refpedive flieriffs returning a Tarde -^ 
and to prevent their having any pretence that the procefs 
came late to their hands. 

Rule 2',ih The court this day taking notice that the feveral flieriffs 

February, of this kingdom do from time to time make very ill and 
^^" infufficicnt returns on the procefs of the pipe, do hereby 

order that every flierifl' of this kingdom fliall for the fu- 
ture call a jury for their better information on their faid 
procefs of the pipe; and that the comptroller of the pipe 
do for the future infert a memorandum at the bottom of 
their procefs, requiring each fheriff of the kingdom to be 
informed as aforefaid. 

R.iie 28th Mr. Solicitor general on behalf of her Majefly informs 

Noveiiiber, x\\t court, that the procefs of green wax iffuing firfl againft 

the 



7.-9. 



REVENUE OF IRELAND. 133 

the goods from the fummoniftcr's office, and on the «/// 
returned by the refpe6tive fheriffs on that procefs, the fe- 
veral fums charged in that procefs and fo nill'J, are by 
the fiimmoniftcr transferred to the pipe, and from the pipe 
are iffiied in procefs againfl body, goods, and lands; and 
all the refpeclive charges which on that procefs are hill'd 
by the refpedive fheriffs on their accounts are therein 
drawn down to the fecond remembrancer's office, and that , '', 

thereon the fecond remembrancer iffues forth procefs 
againft bodies, goods, lands, heirs, executors and admi- 
niftrators of the refpedtive perfons, for the rcfpedive 
charges fo drawn down from the pipe office to the fecond 
remembrancer's office; from whence the procefs iffues for 
feveral years, though the rcfpedive fheriffs, botli by the 
inquifition held and returned on that procefs and likewifc 
on their account, on their oaths, do return that there are 
not fuch perfons, goods, lands, heirs, executors or admi- 
niftrators to be found in their refpedlive bailiwicks; and 
that procefs continuing to iffue becomes very voluminous 
and chargeable to her Majefly whereas really her Majefty 
derives no advantage thereby; and therefore on behalf of 
her Majefty prays that for the future procefs fhall not 
iffue more than once out of any office againft goods, bodies, 
lands, heirs, executors or adminiftrators of any of the 
perfons charged in the faid refpedive procefs ; and ihat on 
the return of the refpedive fheriffs on the procefs out of 
the fecond remembrancer's office, an cxannual roll may 
be made up to lie by, and not be iffued in procefs, but by 
particular order of the court, againfl any of the perfons, 
their heirs, executors or adminiffrators ; and that commif- 
fions do iffue, when the court fnall think fit, to commif- 
fioners to be appointed by the court on faid cxannual roll, 

to 



134 Of THE EXCHEQ,UER and 

to inquire and find out what may be had or levied thereon; 
court ordered accordingly *. 

Rule 14th ^11 f]jeriffs fliall hold inquiries on the fecond remem- 

brancer s proccis ui every barony in their relpective coun- 
ties at their peril. 

All procem-s -p|^g fevcral procefTes that iffue for all fines efireated, 

lor lines ei- , « . ' 

treated to be both foreign fines and fines impofed by the court of Ex- 
deiivered to chequer, are to be delivered to the purfuivant, who is to 

the purluivant p. ^ . , ' . 

and by iiim to deliver them to the feveral flierifiis of the kingdom. 

tlie (herifFs. 

And the time and manner of delivering thefe procefTes 
we find fettled by the following rule: 

Rule 4th The court being informed by Mr. Attorney General 

February, f r» r i 11 • 1 i- • i /- 1 

1709, rorlter or the great delays m delivering the feveral pro- 

cefTes of green wax ifTuing out of the court to the feve- 
ral flierifTs of this kingdom, which is of great cofl and 
prejudice to her Majefty; the faid flierifTs not having 
fufficient time to execute the fame; It is ordered, that 
all fuch procefTes be delivered to the purfuivant, in three 
weeks after the end of every ifTuable term, by the feveral 
ofHcers of this court ifTuing the fame; and that the 
purfuivant do deliver them to the feveral flicrifTs of this 
kingdom in three weeks after the delivery of them to 
him. 



Notwithftanding the above rule, yet where a flieriff ncglefls to account, in 
_rder that procefs may not be wanting in the feveral dcpnrtaienls feveral names 
and fums are taken by the fecond remembrancer out of the paper book for 
the year before, for the comptroller of the pipe's procefs, and tuo of the roll 
before the paper book which is called by fome tlic eiannual toll for the fecojid 
reinembrancei's oftjce. 



o 



And 



REVENUE OF IRELAND. 



135 



And thefe fines, (ic. uncolletfted are, as has been before Fines uncoi- 

faid, continued in the areat roll, and ifTued yearly to le^^d contl• 
, V- .^, . ^ ., . , . •' ■' nued rn the 

the menfts in proceis, until fuch time as the court of great roll, and 
Exchequer fliall think fit to ftrike them out of the !'''"''' >T'^ 

1 . in pioceff. 

annual charge and place them in the exannual rolls as 
defpcratc debts; but before that is done, a commilTion 
ought to ifiTue, directed to difcreet men, to inquire and 
return on their oaths whether any thing is to be gotten 
of thefe debts. But however it is generally pradifed 
otherwife ; for when thefe fines, 6^. have been in all the 
procefs in the manner before mentioned, fo that there ap- 
pears no likelihood of getting any thing, the clerk of his 
own accord leaves them out, but lays them up carefully in 
his oflice as defperate debts; yet they may at any time 
afterwards be renewed, and again ifiTued in charge. 



CHAP. XV. 

Of profits of the HANAPER, POST FINES, 
CUSTODIAM RENTS, FIRST FRUITS, 
PROFITS upon FACULTIES, and TWENTIETH 
PARTS. 

PROFITS of the Hanaper *. This is adutyarifing to profits of tlie 
the Crown for fealing patents, and for original writs, hanaper what. 
viz. for all patents or grants of lands or ofiices, ^i Ss. 3d. -f-, 

* So called from the hamper or balket, in which original writs relating to the 
bufinefs of the fubje£ti and the returns ot them, were according to the funplicity 
of ancient times kept, as weie others, relating to fuch matters wherein the Crown 
is immediately or mediately concerned, in a little fack or bag, in parijn boga; 
from whence has arifen the diftindion of the hanaper office, and petty bag office, 
which both belong to the common law court in chancery. 3 Black. 49. 

f Of this X ' 8 s. 3 d. the King hath 1 5 s, (unlcfs it be for patents of offices; 
in which cafe he hath but is 6d,) the chancellor 2 s. for a doccjuet i tire 
fnafter of the tolls 5 s. the cittk of the hanaper 6 s. 3d. 

and 



136 Of the EXCHE0,UER and 

and for original writs, differently according to the nature 
of the writ. But the § moiety of thefe is granted to the 
Lord Chancellor for the fupport of the dignity of his office^ 

How ac- The clerk of the hanapcr pafTes his accounts before the 

counte or. comniiirioners of the imprefl accounts ; before whom the 
books of entries of patents and writs fealed are produced, 
which are a charge on him for all money received by him; 
■ and he likewife fwears to the truth of the charge. His 
difcharges are the receipt of the Lord Chancellor for his 
moiety, and his warrants for difburfements for the ufe of 
the Chancery court, which the Chancellor has a power to 
make for all or any part of this fund, and Exchequer ac- 
quittances for payments into the treafury. And his ac- 
count is to be figned by the Lord Chancellor yearly. 

Poft-lnes. Post Fimes are, as has been mentioned in chap. 13, a 

duty to the King for a fine acknowledged in the court of 
Conunon pleas, to be paid by the cognizee, after the fine 
is fully paffcd; being fo much and half fo much as was 
paid to the King for the prce-fine ; and they are eftreated 

§ The firft grant of this moiety that I can find was by letters Patents dated 
eth of May i James I. to Adam Lord Vifcount Loftus of Ely, then Lord 
Chancellor of Ireland, for the fupport of the dignity of his office, duiing his 
continuence therein ; and is exprelfed to be of one full moiety of all the fines 
payable to the Crown on original writs, as alfo of all the profits and emoluments 
arifing therefrom ; which grant was confirmed to the fame chancellor by further 
letters patents, dated the 5th of IVhiy, in the firft year of the reign of King 
Charles I. but I do not find that this moiety has been exprefsly granted in 
any of the patents to fubfequent chancellors, altho' it has been conftantly paid 
to them, unlefs it comes under the general words which haw« been in all the faid 
iubfequent grants ; to wit, to have, hold, enjoy, poffefs, and exercife the faid 
office, togetlier with all and fingular the powers, authorities, juriftli£lions, immu- 
nities, privileges, penfions, fees, falaries, allowances, b;nefiis of the the fcal, and 
finable writs, and all othsr benefits, commodities, emoluments, and advantages 
v/hatfoever, to the faid office belonging, incident or in any manner appertaiiiing, or 
v;!th the faid ofEce, at any time heretofore had, held, or enjoyed. 

by 



RE VENU E or 1 R E L A ND. 137 

by the court of Common picas into the Exchequer, and 
levied by the flieriff of the county ofFof the lands of which 
the fine was paffed, and anfvvered by liim in his account. 

CcsTODi AM Rents. Thcfc are fuch rents as are re- J^^^J^ff^^^. 
ferved to the Crown on cuflodtauu^ or leafes under the lawries in 
Exchequer feai ; which are mnft commonly made of fuch <=""' ^^^'^'''S- 
lands, 6'V. as are feized into the hands of the Crown upon 
outlawries in civil adions, whereon, upon motion of the 
plaintiff" in the adion to tlie court of Exchequer, the 
ciiflod'uun is given to him towards the fatisfa6iion of his 
debt, and a fmall rent is likewife referved to the Crown. 

And fuch cnflodunns are aifo "ranted bv the court of 9'^^°"^,*^" 

~ - due to the 

Exchequer for debts due to the Crown ; and upon feizures Ciown. 
far rents referved on grants from the Crown of lands, rec- 
tories, tithes, ^c. And in thefe cafes either the folicitor 
for the King's rents, or the col!e61or of the diftrid, is ge- 
nerally the cuftodee. For the fecuring the payment of 
thefe cuflodiam rents the cuflodee gives fecurity by recos;- 
ni'zance before the Chief Baron of the Exchequer, who 
ligns the cuflodimn, which is the warrant for its paffing 
under the Exchequer fcal. 

Thefe rents are all in charge in the pipe, and from In char-e m 
thence procefs iffues to the refpedive flieriff^ for colieding ''''= P'P"^- 
them as he does other fums, on which procefs the (bcriff 
is appofed at the paiTing of his accounts, and anfwers for, 
and pays them together with the money colledled by him 
on the procefs oi the green wax. 

For more of this matter fee chap. Custodiams. 

Vol. I. T First 



138 Of the exchequer and 

First Fruits and Twentieth parts were alfo 
branches of the cafiial revenue-, but they are not Co 
at this clay. However it may not be amifs to mention 
fliortly from whence they arofe, and when and how they 
were difpofcd of. 

Prnfirs upon Profits UPON FACULTIES, Thcfe are ancicnt pro- 
acuiies. ^jg arifing to the Crown, being a part or portion of taxes 
upon the granting of faculties or difpenHitions, according 
to the allottment thereof by the flatute of 28 Hen. VJII. 
c. 19. revived by flat. 2 Ehz. c. i. to be received and 
accounted for by the clerk of the faculties ; for accord- 
ing to the faid ad the King is to have I of I which 
amounts to /"3, and the remaining parts are to be di- 
vided among the feveral officers in the laid adl men- 
tioned. 

Howilifpofed Of this ^^S onc moiety was granted by letters patent, 
°*' dated loth of April, 20 James I. to Chriflopher then 

archbilhop of Armagh and his fucceflbrs in that fee; fo 
that there remained but £1 los. to be accounted for to 
the Crown. And by letters patent, dated 27th of March 
1727, I Geo. If. one fourth of the money payable for 
taxes of faculties, rated at and above _^4, and which, 
according to the computation aforefaid, and in the faid 
ad, is the fum remaining to the Crown, was granted to 
dodor Marraaduke Coghill, then judge of the prerogative 
and faculties, in confideration of his great diligence and 
trouble in executing the faid office, and in regard the 
fame was an office of great dignity and confequence, and 
required conflant attendance, and that no fallary was 
annexed thereto; to hold to the faid Marmaduke Coghill, 
during fuch time as he ihould continue in the faid office 

of 



REVENUE or IRELAND. 159. 

of judge or commiffiry of the courts of prerogative and 
faculties ; under the colour of which grant (for none other 
appears) the faid fourth part has been ev^r iince received 
by the rcgifters or conimifTarir-s, fuccellors in the faid 
office, and no part of it accounted for or paid to the 
Crown. 

The first fruits, pnmJt'Ke or annater^ are a charge ^''^ft f'uits 
upon admilFion into church livings; being the firrt year's 
profit of every ecclcfiallical benefice or promotion in this 
"kingdom. And tliey are payable in two years by four 
gales ; for which bonds are taken to the Crown by an 
officer called the remembrancer, clerk and receiver of the 
firft fruits; who receives thofe dues and formerly paid them 
into the treafury ; but if default be made in the payment 
of them to this ofiicer, procefs iffues for the levying them 
as other bmids to the Crown- 

The Twentieth parts were alfo a cliarge upon all Twentfefh 
church livings; being the twentieth j)art of every year's P*"^ ^''^f- 
profit of every ecclefiaftical benefice or promotion. 

And thefe profits of the firft fruits and twentieth parts Ori^inaliv 

were originally a part of the papal ufurpations over the P^P'-*' "'""'■pi. 

clergy in this kingdom. And when that power was transferred ta 

abolifhed, and the King declared the head of the church, |'^^ ^'^'"S ^^ 
, 11/-. , , /^ ^ "ss'' "f tiie 

they were annexed to the Crown by the (tat. 26 church. 

Hen. VIII. Eng. which is in force here by the 28 
Hen. VIII. c. 8. and a valuation was made of them 
by commifiion grounded on this a£t, which v;as entered 
in what was called the King's book, which was formerly 
lodged in the chief remembrancer's office in the Exche- 
quer, but now this and all the records belonging to them 
are in the office of the clerk or remembrancer of them. 

T 2 But 



140 Of the EXCIIEOUER and 



But no part But neither of thefe are at this day any part of the 

cue of the rcvcnuc of the Crown ; her Mujcily Ojieen Anne having 
Crown now. by patent, dated the 7th of February in the tenth year 
of her reign, rcleafed to tlie birtiops and clergy and their 
• fuccefTors the faid twentieth parts; and having by an- 
other patent, of the fame date, granted to the feveral 
perfons therein named and their fuccefTors all the firfl 
fruits (which are therein faid to amount to about £^^0 
a year) in truR for the building and repairing of church- 
es, and purchafing of glebes, where they fhall be want- 
ing, and of impropriations, where the benefice fhall not 
fufRce; and for the more liberal maintainance of the 
minifler who has the cure of fouls. And thefe patents 
■were by the flat, of 2 Geo. I. c. 15. confirmed ; and fince 
the patent and ad of parliament, the firft fruits are paid 
by the clerk or receiver of them to the truftees. 



CHAP. 



REVENUE OF IRELANP. i^i 



CHAP. XVI. 

Of waifs, ESTRAYS, GOODS or FUGITIVES and 
FELONS, DEODANDS, WRECKS, TREASURE- 
TROVE, AND GOLD AND SILVER-MINES. 



w 



TAIFS, bona ivav'inta, are goods ftolen and waived WiJt's. 



or thrown away by a thief in his flight for fear of ' ^j-^'^''- '^- *• 
being apprehended. Thefe are given to the King by law 
as a punilhment upon the owner for not himfelf purfuing 
the felon and taking away his goods from him. But 
waived goods do not belong to the King till feized by 
fomebody for his ufe; for if the party robbed can feizi3 
them firlt, though at the diftance of twenty years, the 
King fhall not have them. And if the goods are hid by 
the thief, or left any where by him, fo as that he had not 
them about him when he fled, and therefore did not 
throw them away in his flight, thofe are not waived goods, . 
and the owner may have them again when he pleafes. 

EsTR AYS are fuch valuable animalsas are found wander- Eiirays. 
ing in any manor or lordfhip, and of which no man knows ' ^^^'^'^- '^- ^• 
the owner; in which cafe the law gives them to the King 
or his grantee as derelid goods. But in order to vefl an abfo- 
lute property in the King or his grantees they rnuft be 
proclaimed in the church and two market towns next ad- 
joining to the place where they are found ; and then if no 
man claims them after proclamation and a year and a day 
paflTed, they belong to the King or his grantee without re- 
demption. If the owner claims them within the year and 
day, he muft pay the charges of finding, keeping, and pro- 
claiming them. 

Goods 



H2 Of the E X C H E O^U E R and 

Goods of fu- Goods of Fugitives are the goods of a perfon who is 
Foihr 272. found upon record to have fled for felony, whether he be 
found guilty of the felony or not, which are forfeited to 
the King as a punifhment for his having done what in him 
lay to flop tlie courfe of publick juftice. But the juiy 
very feldom find the flight ; the forfeiture being looked 
upon, fince the very great encrcafe of perfonal property 
of late years, as too great a penalty for an ofTence to which 
a man is prompted by a natural love of liberty. 

Goods of Goods of Felons are the goods of perfons conviOed of 

felons. felony or treafon, or put in the exigent, for which fee. 

chap. 17. 

Not to be By the flat, of i Rich. III. c. 3. Eng. it is enatSed that 

ieifed until neither flieriff, &c. or any other perfon fliall take or fcizc 

conviction. ' . 

I Hale 365, the goods of any perfon arrefted or imprifoned before he 
be convided of the felony, (under which term Sir M. Hale 
is of opinion treafon is comprehended, but qu.) or before 
the goods be otherwife lawfully forfeited, upon pain o£ 
forfeiting the double value of the goods Co taken. 

Except where Eut by the flat, of 25 Edw. III. c. 14. Eng. which is not 
a fecond repealed by the laft mentioned a£t, where a perfon is in- 

awarded, dided of felony, (under which Sir M. Hale fays treafon is 
I Hale 365. comprehended) in the fecond capias there fliall be com- 
prifed a precept to the flierifl' to feize his goods and keep 
tlicm till the day of return of the writ; and if he be not 
found then the exigent is to be awarded and the goods 
forfeited. 

James 



REVENUE OF IRELAND. 143 

Tames late duke of Ormond beins attainted of high \^'rit of 

. , icizure 

trcafon by an ad of parliament in Great Britain, a quef- awardcdupon 
tion arofe-in the Exchequer here, whether a writ of « pariiv 

. inentary at- 

feizure could regularly ifTue to feize his perfonal euate, tninderin 

until an inquifition was taken and returned. And Lord G.-cat Bntam. 

Chief Baron Gilbert declared that when a writ of fcizure 

iffucs it is only to remind the flierifF of his duty; for from 

the inftant of a perfon's attainder his goods are forfeited 

to the Crown, and the (het'iff virtnte officii may feize them ; 

and that by the Duke's attainder in Great Britain he was 

attainted through all the King's dominions; and therefore 

a writ of fcizure was awarded with a claufe of inquiry. 

29th of February, 171 5. 

A perfon having been outlawed for treafon, a fpecial CourtofKB. 
writ of capias ut Ingntum iffued out of the King's bench ""."itoTwn- 
againft him ; and the fhcriffs having thereupon returned dukmex/'t.nas 
that he was poffcfTed of a cutter lying at one of the quays of an ou°/aw, 
in Dublin, which they feized for his Majefty's ufe ; an ap- 
plication was made to the court for a venditioni exponas for 
the fale of the cutter ; but the court held that they could 
not grant fuch writ, nor do any ad for difpofing of the 
veflel, it having become part of his Majcity's property, 
over which the court of Exchequer only had jurifdidion. 
It thereupon became a queftion in what manner the pro- 
ceedings ill juld be removed into the Exchequer; whether 
by cftreat, or by certiorari from the court of Chancery to 
remove the proceedings into that court, thence to be Tent 
by mittimus into the Exchequer. And the court held that 
it might be either way ; but that as tbe former method 
was the more expeditious and lefs expeniive, it was there- 
fore the more eligible. And the outlawry was accordingly 
eftreated. The King againft Connor in the K.B. 1771. 

And 



J44 Of the E X C H E O^U E R and 

And afterwards upon motion In the Exchequer upon 
the faid eftreat, by the folicitor of the cafual revenue, a 
writ oi "Venditioni exponas was awarded. 

Dfodands. Deodands. By thefe are meant any moveable goods 

I B'ack. c, s. which are the immediate occafion of the death of any hu- 
1 Hale 4iy. ^^^ creature, which are forfeited to the King to be applied 
to pious ufes and diflributed in alms by liis high almoner; 
ihougii formerly deftined to more fuperftitious purpofes. 
They feem to have been originally defigned in the blind days 
of popery as an expiation for the fouls of fuch as were 
fnatched away by fudden death ; and for that purpofe 
ou2,ht properly to have been given to holy church, in 
the fame manner as the apparel of a flranger who was 
found dead was applied to purchafe malles for the good of 
his foul. 

.. , f . , But thev are not forfeited till the death be found, which 

fSot forfeited J r \ r 

tiiithedeath is rc^ulatly by the coroner; but may before the commif- 
Hale" I fioners of gaol-delivery, oyer and terminer, or of the peace, 
if omitted by the coroner. And the inquifition ought to 
inquire of the goods that occafioned the death, and the 
value of them ; and the villata where the mifchance hap- 
pened fliall be charged with procefs for the goods or iheir 
value, though they were not delivered to them, 

Cannot be But whcre a man was killed by a fall from a horfe, and 

inquired of f|^g coroucr having not taken any inquifition upon the 
jurfat^an" death, the lord of the manor finiling hinifelf likely to lofe 
affize lecretly. j,,jg (^godand madcliis application at the airizes, where the 
'* '' (ury found an inquifition or prefentment of the hid; the 

court of King's bench in Weftminfter-hall quaflied tlie 
prefentment, as being a prcft ntmcnt of entitling tranfaded 

iU 



REVENUE OF IRELAND. 

in fecret, and which tlie grand jury had no authority to 
make, at leaft under their general charge from the judge. 

And as this forfeiture fecms to have been originally a forfeiture 
founded rather in the fuperflition of an age of extreme T"' favnu.ed 

1 • 1 ■ • 1 r r 1 /- '" courts ot 

Ignorance than in the prmciples or found reafon and true law. 
policy, it hath not of late years met with great counte- ^'';^- '^^^\ 
nance in Weftminfter hall ; and when juries have taken 
upon them to ufe a judgment of difcretion, not flridly 
within their province, for reducing the quantum of the 
forfeiture, the court of King's bench has refufed to inter- 
pofe in favour of the Crown or lord of the franchife. 

Wreck. This, by the ancient common law, was w'^recH tlie 
where any (hip was loft at fea and the goods or cargo were prog'efs of 
thrown upon the land \ in which cafe thefe goods {o regarTto " 
wrecked were adjudged to belong to the King; for it was ''""'" 
held that by the lofs of the fhip all property was gone out 
of the original owner. But this was undoubtedly adding 
forrow to forrow, and was confonant neither to rcafou 
nor humanity. Wherefore it was fiift ordained by King 
Henry I. that if any perfon efcaped alive out of the fliip it 
fliould be no wreck. And afterwards King Henry II. by 
his charter declared that if either on the coafts of England, 
Poi(51ou, Oleron, or Gafcony, any fliip fhould be diftrefTcd, 
and either man or beafl fliould efcape or be found therein 
alive, the goods fhould remain to the owners, if they 
claimed them within three months ; but otherwife fliould 
be efleemed a wreck, and fhould belong to tlie King or 
other lord of the franchife. This was again confirmed 
with improvements by King Richard I. Vvho in the fecond 
year of his reign not only efiabliflicd thefe concefTions by 
ordaining that the owner, if he was fhipwrecked and 
efcaped, '■'■ omncs res fitas libera^ et quiet ar babertt ;" but 

Vol. I. U alfo 



146 Op THE EXCHEaUER ani> 

alfo, that if he periHied, his children, or in default of 
them his brethern and fifters, fliould retain the property; 
and that, in default of brother and fifter, the goods 
fhould remain to the King. And tlie laws fo long after 
as the reign of Henry III. feems flill to have been guided 
by the fame equitable provifions ; for then if a dog (for 
inftancc) efcaped, by wliich the owner might be difco- 
vered, or if any certain mark were fet on the goods, by 
which they might be known again, it was held to be no 
wreck. And this is certainly moft agreeable to reafon ; 
the rational claim of the King being only founded upon 
this, that the true owner cannot be afcertained. 

Tl;e prefent But aft^rwards, in the ftatute of Weftminifler the firfi, 
oT\he'in!"" ^^^ ^^"^ 's ^^•'^ down morc agreeable to the charter of 
King Henry li. and upon that ftatute hath ftood the legal 
do6trine, of wrecks to the prefent lime. It enads that if 
any living thing efcapc, a man, a cat, or a dog; (which» 
as in Bradon, are only put for examples) in this cafe, 
and as it feems in this cafe only, it is clearly not a legal 
wreck; but the flierifF of the county is bound to keep 
the goods a year and a day, that if any man can prove a 
property in them, either in his own right or by right of 
reprcfentation, they fhall be reftorcd to him without 
delay ; but if no fiich property be proved within that 
time, they then fliall be the King's, if the goods are of 
a pcrifliable nature, tlie fhcriff may fell ihcm, and the 
money Ihall be liable in their ftead. 

Often frrnnted This revenuc of wrecks is frequently granted out to 

Crowii.^ ' ^ lords of manors as a royal franchifc; and if any one 

be thus entitled to wrecks in his own land, and the King's 

goods are wrecked thereon, the King may claim them 

at any time, even after the vcar and day. 

It 



RE VENUE OF IRE L A ND. 147 

It is to be obferved that, in order to conftitute a legal Jeifam 
wreck, the goods muft come to land. Jf they continue li'J""^^^ 
at Tea, the law diflinguHies them by the barbarous appel- 
lations of jetfarn^ Jiotfam, and ligan. Jetjam is where 
goods are caft into the fea and there fink and remain 
under water. Fhtj.im is where they continue' fwimraing 
on the furface of the waves. L'-giin is where they are 
funk in the fea but tied to a cork or buoy in order to bo 
found again. Thefe are alfo the King's if no owner ap- 
pears to claim them; but if any owner appears, he is 
entitled to recover the pofTelTion. For even if they be call 
over board without any mark or buoy, in order to 
lighten the fhip, the owner is not by this ad of necefTi- 
ty conftrued to have renounced his property ; much lefs 
can things Ligan be fuppofed to be abandoned, fince the 
owner has done all in his power to affert and retain his 
property. Thefe three are of admiralty jurisdidion, and ac- Of admi'raitjr 
counted fo far a diftind thing from the former, that by i"^'^^''''""- 
the King's grant to a man of wrecks, things jttjaui 
jlotjam and I'lgau will not pafs. 

Wrecks, in their legal acceptation, are at prefent not ^^r^c^^s not 

r . ■ II • 1 , !• • frequent. 

very frequent ; it rarely happening that every hvme crea- 
ture on board perifhes •, and if any fhould furvive, it is 
a very great chance, fince the improvement of com- 
merce, navigation, and corrcfpondence, but the owner 
will be able to affcrl iiis property within llie year and a 
day limited by law. 

And in order to preferve this property entire for him. By means of 
and if poflible to prevent wrecks at all, our laws have '^ "^S*- 
made many very humane regulations; in fpirit q'lite 
oppofite to thofe favage laws which formerly prevailed 

U 2 in 



148 Of the EXCHEO^UER and 

in all the northern regions of Europe, permitting the 
inhabitants to feize on whatever they could get as law- 
ful prize. For by the ftatute of 2 Ed. III. c. 13. if 
any fliip be lofl: on the fhore, and the goods come to 
land, (fo as it be not legal wreck) they fliall be pre- 
fently delivered to the merchants, they paying only a 
reafonable reward to thofe that faved and preferved them, 
which is called falvage. And by the 4 Geo. I. c. 4. and 
17 Geo. n. c. II. further falutary regulations are made for 
the encouragement of the affiftance and falvage of fhips 
flrandcd or in diftrcfs. 



Treafure TREASURE TROVE is moncy, or coin, gold, filver, plate, 

1 Black, c. 8. or bullion, found hidden in the earth, or other private place, 
the owner thereof being unknown ; in which cafe fuch 
treafure belongs to the King ; but if he that hid it be known, 
or afterwards found out, the owner and not the King is 
entitled to it. Alfo if it be found upon the earth, or in 
the fea, it doth not belong to the King, but to the finder 
if no owner appears; fo that it feems it is the hiding, not 
the abandoning of it, that gives the King a property; 
and this diftindion clearly appears from the different in- 
tentions which the law implies in the owner. A m.an 
who hides his treafure in a fecret place evidently does not 
mean to relinqufli his property; but referves a right of 
claiming it again when he fees occafion ; and if he dies 
and the fecret dies with him, the law gives it to the King 
as part of his royal revenue. But a man who fcatters 
his treafure upon the publick furface of the earth, or into 
the fea, is conrtrued to have abfolutely abandoned liis 
property, and returned it into the common ftock, with- 
out any intention of reclaiming it ; and therefore it be- 
longs, as in a ftate of nature, to the firft occupant or finder; 
unlefs the owner appears and allerts his right, which then 

proves 



REVENUE OF IRELAND. 149 

proves tliat the lofs was by accident, and not with an 
intent to renounce his property. 

Gold and Silver Mines are another branch of the ^°'<^ ^"*^ 

, 1-11 • • • I r 1 T^- > filver mines. 

royal revenue, which has its original rrom the Kings i Black, c. 8. 
perogative of coinage, in order to fupply him with ma- 
terials. By the old common law, if gold or filver be 
found in mines of bafe metal, according to the opinion 
of fome, the whole was a royal mine, and belonged to 
the King. But now by the flatute of 4 Anne c. 12. 
no mines of copper, tin, iron, or lead, fhall be adjudged 
to be a royal mine, allho gold or filver may be cxtratfted 
thereout. And all perfons tliat (hall be proprietors of 
any mines wherein any ore fliall be difeovercd, and in 
which there is copper, tin, iron, or lead, fliall hold and 
enjoy the fame; but the King is to have the ore at cer- 
tain prices in the ad flatcd. 



C II A P. 



150 Of the EXCHEQ^UER amd 



CHAP. XVII. 

Of escheats anp FORFEITURES. 



Efcheat3 T^r SCHEAT is one of the fruits and confequenccs of 

^ f^['^j^j- J y fcodal tenure, being the determination of the tenure, 

c. I J. or diiTolution of the mutual ties between the lord and 

tenant, from the extindion of the blood of the latter, by 
either natural or civil means. If he die without heirs of 
his blood, or if his blood be corrupted and flained by 
commiirion of treafon or felony, whereby every inherita- 
ble quality is entirely blotted out and aboliflied ; in fuch 
cafes the land efcheats or falls back to the lord of the fee, 
that is the tenure is determined by breach of the original 
' condition exprefled or implied in the feodal donation. Jti 
the one cafe there are no heirs fubfifling of the blood of 
the firft feodatory or purchafer, to which heirs alone the 
grant of the feud extended; in the other, the tenant by 
perpetrating an atrocious crime fliows that he is no longer 
to be trufled as a vaflal, having forgotten his duty as a 
fubjedl; and therefore forfeited his feud, which he held 
under the implied condition that lie fhould not be a 
traitor or a felon ; the confequence of which in both cafes 
is, that the gift being determined refults back to the lord 
who gave it. 

Ofiwo forts, Escheats are frequently divided into thefe proptfr 

ibid. dejcilum fat/^nihis, and \\\o{(t propter deliQinn tei.cr.tis -^ the 

one fort, if the tenant dies without heirs ; the other, if his 

blood be attainted. But botli thefe fpecies may well be 

compre- 



R E V E N U E o F I R E L A N D. 1 5 r 

comprehended under the firft denomination only, for he 
that is attainted fufiers an extiniSiion of liis blood as 
well as he that dies without relations. The inheritable 
quality is expunged iiv one inftance and expires in the 
other; or as the do6^rine of efcheats is very fully exprell- 
ed in Fleta " Dominus feodi loco heeredis habetur, qioUcs 
" per dcjcdum vd dcli^um extinguitur faf!guis tsi.cid'u," 

Escheats arifin? merely upon deficiency of the blood, Thro- defici- 

■^ ' er.cv 01 

whereby the defcent is impeded, are firft, when the te- tlood, ibid. 

nant dies without any relations on the part of any of his 

anceftors ; fecondly, when he dies without any relations. 

on the part of thofe anceftors from whom his cftate de- 

fcended ; thirdly when he dies without any relations of 

the whole blood. In two of thefe cafes, the blood of 

the firft purchafer is certainly, in the other it is probably, 

at an end; and therefore in all of them the law direds 

that the land flaall efcheat to the lord of the fee. For 

the lord would be manifeftly prejudiced, if, contrary to 

the inherent condition tacitly annexed to all feuds, any 

perfon ftiould be fuffered to fucceed to lands, who is 

not of the blood of the firft feudatory, to whom for his 

perfonal merit the eftate is fuppofed to have been 

granted. 

By attainder for treafon or felony tlie blood of the Or by cor- 
perfon attainted is fo corrupted as to be rendered no L'r'^^oj^" "uj 
longer inheritable. 

But this'fpecies of efcheat muft be diftinguillied from Ttils to he 
forfeiture of lands to the King; which, by reafon of f,'o,',"^"orfei. 
their fimilitude in fome circumftances, and bccaufe the ture. ibid. 
Ciown is very frequently the immediate lord of the fee, 
and therefore entitled to both, have been often confound- 
ed 



152 Of the EXCHEQ^UER and 

ed together. Forfeiture of lands and of whatever elfe the 
oftcnder pofTelTed was the doflrine of the old Saxon 
law, as a part of the punifhment for the offence, and 
does not at all relate to the feodal fyftem, nor is the con- 
fcquence of any figniory or lordfhip paramount ; but, 
being a prerogative vefted in the Crown, was neither 
fuperfeded nor diminiflied by the introdudiion of the 
Norman tenures ; a fruit and confequence of which ef- 
cheat muft undoubtedly be reckoned. Efcheat therefore 
operates in fubordination to this more ancient and fupe- 
rior law of forfeiture. 

How it is oc- The doctrine of efcheat upon attainder, taken fingly, is 
vd°"^''' this; that the bloodof the tenant by the commiffion of any 
felony (under which denomination all treafons were for- 
merly comprized) is corrupted and ftained, and the original 
donation of the feud is thereby determined; it being 
always granted to the vaffal on the implied condition of 
dwiibcne Je gejjcrit; upon the thorough demonftration of 
■which guilt by legal attainder, the feodal covenant and 
mutual bond of fealty arc held to be broken ; the eftate 
inftantly falls back from the offender to the lord of the 
fee; and the inheritable quality of the blood is extin- 
guiflxcd and blotted o"ut for ever. 

Ar.d operates In this cafe the law of feodal efcheats was brought to 
vdkdr^bid. England at the'conqued, and in general fuperadded to the 
ancient law and forfeiture; in confequence of which cor- 
ruption and extiudion of hereditary blood the land of all 
felons would immediately revert in the lord, but that the 
fupcricr law of forfeiture intervenes, and intercepts it 
in its pailage ; in cafe of treafon for ever; in cafe of 
other felony, for only a year and a day; after which 

time 



R E V E N U E OF I R E L A N D. 153 

time it goes to the lord in a regular courfe of efcheat, as 
it would have done to the heir of the felon, in cafe the 
feodal tenures had never been introduecd. And that this 
is the true operation and genuine hiftory of efcheats will 
moft evidently appear from this incident to gavel-kind 
lands, which feem to be the old faxon tenure, that they 
are in no cafe fubjed to efcheat for felony, tho' they are 
liable to forfeiture for treafon. 

Hitherto we have only fpoken of eflates.vefted in the And as to in- 
oftender at the time of his oftence or attainder. And inheriting, 
here the law of forfeiture flops ; but the law of efcheat '^"^• 
purfues the matter ftill farther, for, the blood of the 
tenant being utterly corrupted and extinguiflied, it fol- 
lows, not only, that all he now has fhould efcheat from 
him, but alfo that he (liould be incapable of inheriting 
any thing for the future. 

This may further illuftrate the diftinflion between for- Diftinflion 
feiture and efcheat. If therefore a father be feized in f"tu,'e^and''" 
fee, and the fon commits treafon, and is attainted, and efcheat 
then the father dies ; here the land fliall efcheat to the ibid."'^ ' 
lord ; becaufe the fon, by the corruption of his blood, 
is incapable to be heir, and there can be no other heir 
during his life; but nothing fhall be forfeited to the 
King ; for the fon never had any intereft in the land to 
forfeit. In this cafe the efcheat operates, and not the 
forfeiture; but in the following inftance the forfeiture 
works, and not the efcheat. As where a new felony is 
created by a£l of parliament, and it is provided that it 
fhall not extend to corruption of blood; here the lands 
of the felon fhall not efcheat to the lord, but yet the 
profits of them fhall be forfeited to the King fo long as 
the offender lives. 

Vol. I. X There 



154 Of the E X C H E Q,U E R and 

Corruption There is yet a further confequence of the corruption 

ftruasdef- and extindion of hereditary blood which is this; that 
cent, ibid. {{-jg perfon attainted (hall not only be incapable himfelf 
of inheriting, or tranfmitting his own property by heirfhip, 
but fliall alfo obftrud the defcent of lands or tenements to 
his pofterity, in all cafes where they are obliged to de- 
rive their title through him from any remoter ancefton 
The channel, which conveyed the hereditary blood from 
his anceftors to him, is not onlyexhaufted for the prefent, 
but totally dammed up and rendered impervious for the 
future. This is a refinement upon the ancient law of 
feuds, which allowed that the grandfon might be heir to 
his grandfather, tho' the fon in the intermediate genera- 
tion were guilty of felony. But, by the law of England, 
a man's blood is fo univerfally corrupted by attainder, 
that his fons can neither inherit to him nor to any other 
anceftor, at leaft on the part of their attainted father. 

confidered as This corruption of blood thus arifing from feodal 
rnd^ul°uil''* prii^ciples, but perhaps extended farther than even thofe 
ibid. ' principles will warrant, has been long looked upon as a 
peculiar hard{hip; becaufe the oppreffive parts of the 
feodal tenures being now in general abolifhed, it feems 
unreafonable to referve one of their moft inequitable 
confequences ; namely that the children fliould not only 
be reduced to prefent poverty (which however fevere is 
fufficiently juftified upon reafons of publick policy) but 
alfo be laid under future difficulties of inheritance, on 
account of the guilt of their anceftors. And therefore, 
in moft (if not all) of the new felonies created by parli- 
ament fince the reign of Henry the VIII. it is declared 
that they fhall not extend to any corruption of blood. 
But as in fome of the ads for creating felonies, (and 

thofc 



RE VE NU E OF IRE L A N D. 155 

thofe not of the moft atrocious kitid) tliis faving was 
negleded or forgotten to be made, it feems to be highly 
reafonable and expedient to antiquate the whole of this 
dodrine by one general law. 

The natural juflice of Forfeiture, or confifcation of Forfeiture on 

^ ■'- . r ij 1- r \ ■ *^hat founded 

property for tieafon, is founded on this conlideration, ^ Black, c. 
that he who hath thus violated the fundamental piinci- ^9' Black, 
pies of government, and broken his part of the original 
contrad between King and people, hath abandoned his 
connexions with fociety, and hath no longer any right 
to thofe advantages which before belonged to him purely 
as a member of the community ; among vvhich focial ad- 
vantages the right of transferring or tranfmitting proper- 
ty to others is one of the chief. 

Forfeiture is twofold, of real and of perfonal cfta- of real efta- 
tes. Firft, as to real eftates; by attainder in his-h treafon !!'' '?L'^°"'' 

• •— ' mon itivvi A, 

a man forfeits to the King at common law all his lands Black, c 29, 
and tenements in fee fimple ; and all leafes for lives or ' ^^^' 
freeholds defcendable ; (and all rights of entry thereon) 
which he held at the time of the offence committed, or 
at any time afterwards. This forfeiture relates back- 
wards to the time of the treafon committed, fo as to 
avoid all intermediate fales and encumbrances. But it 
does not take effedl unlefs an attainder be had, of which 
it is one of the fruits ; and therefore if a traitor dies 
before judgment pronounced, or is killed in open rebel- 
lion, or is hanged by martial law, it works no forfei- 
ture of his lands ; for he never was attainted of 
treafon. 

X 2 And 



156 



Of THE EXCHEO^UER and 



In wliat cafes 

vefted in the 

King without 

office, 

2 Hawk. 448. 



And the lands Co forfeited by attainder are adually 
vefted in the King without any office j becaufe they 
cannot defcend, the blood being corrupted ; and they 
cannot be in abeyance. But by the common law fuch 
lands v/ere not vefted in the adual pofTeffion of the 
King during the life of fuch offender without an 
office. 



By ftatute. By the 28 Hen. VIII. c. 7. every offender convid of 

high treafon by prefentment, confeffion, verdidt, or pro- 
ccfs of outlawry, fhall forfeit to the King all lands which 
fuch offender (hall have of any eftate of inheritance 

1 Hale. 240. (under which words eftates in tail are comprehended) at 
the time of fuch treafon committed or after ; faving to 
every perfon other than the offenders, their heirs, and 
fucceffors, all rights, &c. 

And by 27 Eliz. c. r. all offenders convidl of any 
high treafon, by any ad of parliament, confeffion, ver- 
did, or procefs of outlawry, lliall forfeit as well all fuch 
rights, entries, and conditions, as alfo all fuch lands, te- 
nements and hereditaments, which any fuch offenders 
fhall have of any eftate of inheritance, in ufe or poffeffi- 
on, by any right, title, or means, at the time qf any 
fuch treafon committed, or at any time after. And the 
King ihall be adjudged in adual and real poffeffion of all 
fuch lands, tenements, &c. of the offenders fo attainted 
without any office or inquifition to be found of the fame ; 
faving to every perfon other than the offenders in any 
treafons, their heirs and fucceffors, and fuch perfons as 
claim to any of their ufes, all fuch rights as they fhali 
• have at the day of the committing fuch treafons, or at 
any time afore, as if this ad had never been made. 

Secondly, 



REVENUE OF IRELAND. 157 

Secondly, as to perfonal eftates. The forfeiture of goods Forfeiture of 
and chattels accrues in every one of the higher kinds of eiUtes.^ 
offence; in high trcafon or mifprilion thereof, petit 4 t^'ack. c 29. 
treafon, felonies of all forts, whether clergyable or not, 
felf murder or felony de fe^ and in petty larceny. 

There is a remarkable difference or two between the 
forfeiture of lands and of goods and chattels. 

Firft, lands are forfeited upon attainder, and not before; Land3 for- 
soods and chattels are forfeited by convidtion ; becaufe in '^ °"'/ 

° ■' , upon attain- 

many of the cafes where goods are forfeited there never der, goods by 
is any attainder, which happens only where judgment of ""^"^^'<^"- 
death or outlawry is given; therefore in thofe cafes the 
forfeiture mufl be upon convidlion, or not at all ; and being 
neceffarily upon convidlion in thofe, it is fo ordered in all 
other cafes; for the law loves uniformity. 

Secondly, in outlawries for treafon or felony lands are In outlawries , 

forfeited only by the judgment ; but the goods and chattels ^^°^\ *V^h' 

are forfeited by a man's being firft put in the exigent, judgment, 

without flaying till he is qumto exatlus, or finally out- uJ'e f.Ten:''^ 
lawed ; for thefecreting himfelf fo long from juftice is con- 
ftrued a flight in law. 

Thirdly, the forfeiture of lands has relation to the time Forfeiture of 
of the fail committed, fo as to avoid all fubfequent fales ''^"«|s relates 

' r 1 to the time of 

and encumbrances; but the forfeiture of goods and chattels thefaa, of 
has no relation backwards, fo that thofe only which a ccnj^on''^^ 
man has at the time of convi*.^ion fliall be forfeited. 
Therefore a traitor or felon may bona fi-.k fell any of his 
chattels real or perfonal, for the fuflenance of himfelf and 
family, between the fad and conviction; for perfonal 

property 



J 58 Of the E X C H E O^U E R and 

property is of fo fluctuating a nature that it pafTiiS 
through many hands in a fliort time, and no buyer could 
be fafe if he were liable to return the goods which he had 
fairly bought, in cafe any of the prior vendors had com- 
mitted a treafon or felony. Yet if they be colluiively and 
not bona fide parted with, merely to defraud the Crown, the 
law will reach them ; for they are all the while truly and 
fubflantially the goods of the offender; and as he, if ac- 
quitted, might recover them himfelf, as not parted with 
for a good confideration ; fo, in cafe he happens to be 
convicted, the law will recover them for the King. 

Ot forfeitures Befides thofe forfeitures in criminal cafes, there is a for- 
on outlawries feiturg upon outlawries in civil cafes : for the retiring from 

in CI V il cafes. ■* o 

3 Bac. abr. the inquiry of juflice is hold fo criminal in the eye of the 
7S4- Jaw that it is punifhed with the lofs of the offender's 

goods and chattels, and the iflues and profits of his real 

eftate. 

The King But by fuch outlawry the King has no eflate, but only 

quTres^oni^y a ^ pernancy of the profits, nor can he manure or fow the 

pernancy of ground ; and his intcrefl continues no longer than the 

ibid.^^"*"^ party hath an eflate, and determines with the party's 

death ; and being originally introduced to compel the 

defendant to come in the fooner and anfwer the plaintiff's 

demand, it may moreeafily be fuperfeded or reverfed, and 

thereby the King's pernancy of the profits difcharged, 

than an outlawry in a capital cafe. 

Cattle of a And the cattle of a ftranger, levant and couchant on lands 

beTalen'on^a extended on an outlawry, may be taken for the King upon 
levari fot the a levari facias^ as the ilTues and profits of the lands ; for 
SaTk! 39S, Other wife there might be no iffues at all, or the perfon 

outlawed 



REVENUE OF IRELAND. 

outlawed might defraud the King of the whole by letting 
the land to paflurage. 



59 



By the bare outlawry the parly immediately forfeits his Goods for- 

perfonal goods, and they are veftcd in the King; but he omuJ'ry.'but 

does not forfeit tlie profits of his lands nor his chattels profits of 

real till inquifition taken. And therefore an alienation (eu 'rea"! ^noT 

bona fide, after outlawry and before inquifition, is good to till inquifition. 

bar the King of the pernancyj but if the outlaw make a Hard.'^ol. 

feofFiiient after inquifition, the feoffee has the eftate, and ^i*^- 

the King fliall have the profits. * ^'" ^^' 



CHAP. XVIII. 

Of lands purchased by ALIENS. 

AN alien born may purchafe lands or other eftates; An alien may 
but not for his own ufe, for the King is thereupon P"fc'iafe for 

. , , , TP 1- 1J • ^ the benefit of 

entitled to them. If an ahen could acquire a permanent the Crown. 

property in lands, he muft owe an allegiance equally per- 'Black. c.io. 

manent with that property to the King of Great Britain, 

which would probably be inconfii^cnt with that which he 

owes his own natural fovcreign ; befides that thereby the 

nation might in time be fubjed to foreign influence, and' 

feel many other inconveniencies. 

But there muft be an office or inquifition found, to in what cafe 
entitle the King to fuch purchafe ; for fince the freehold is 'li^re muii be 
in the alien, and he is tenant to the lord of whom the lands found. 
are holden, it cannot be divefted out of him but by fome Co. Lit. 2. 
notorious ad, by which it may appear that the freehold is 
in another. But if an alien who purchafes lands die, then 

the 



i6o Of the EXCHEQ.UER and 

the freehold is in the King, without office found; becaufe 
no man can take it as heir to the alien, and therefore the 
freehold is cafl upon the King. Rut if an alien purchafe, 
and afterwards is made a denizen and then has iffue and 
dies, the iffue (hall inherit till office found; becaufe 
there is a perfon in being to take as heir to the denizen, 
upon whom the law cafts the freehold, which is not to be 
divefled out of him without the folemnity of an office. 

An alien nier- An alien Cannot purchafe a leafe for years of lands ; but 

take an'houfe '^ ^^ t)e a merchant he may take a leafe of an houfe for his 

for bis abode, habitation for years only ; and this is for the encourage- 

P^ph'j5f' ■ ment of commerce; but if he depart the kingdom or die, 

it goes to the King, and not to his executors or admini- 

ftrators ; becaufe it was only a perfonal privilege annexed 

to the alien as a merchant, and which confequently mufl 

expire with him. 

The Crown The King has the fame right to the aid of a court of 
has a right lo gquify fg^ a difcoverv of the fads on which his title is 

a dilcovery in » •^ « . _ , . 

a court of grounded as the fubject has m ordmary cafes, and founded 
^^^^^y- on the fame principle of juftice, viz. that it is againft con- 

fcience for one to enjoy another's property by concealing 
his property. So determined in the court of Exchequer 
in Weltminfter-hall, in the cafe of the Attorney general, 
againft Rofe Dupleffis, Michaelmas 1751, upon an infor- 
mation in the nature of an Englifh bill for an eflate 
devifed to the defendant who was an alien, and afterwards 
confirmed upon an appeal to the houfe of lords. 



CHAP. 



REVENUE OF IRELAND. 



1 6-1 



CHAP. 



XIX. 



Of forfeitures in MORTMAIN. 



T'HE Clergy in former days had fo great an afcendant Occafion of 
over the people by inftilling into them notions lhefta"u«:'of 
of purgatory, and had fo wrought on them by their art magnacbarta 
and management, that they prevailed on them to be very g°vi'ng\ands 
liberal of their poiTeffions, and efpecially at their deaths '» religious 
todifpofe of them to thofe only who could promife them °" *^' 
happinefs in another world. This proving very preju- 
dicial to the lords, who thereby lofl the advantages of 
wardfhipsj marriage, relief, efcheat, ^c. (lands in the 
hands of a religious houfe or perfon being confidered as in 
a dead hand, manus mortua^ yielding no fruits to the lord) 
occafioned the claufe of the ftatute of magna charta 9 Hen. 
III. c. 56. by which it is enaded, that it fhall not be law- 
ful for any one to give his lands to any religious houfe 
and to take the fame lands again to hold of the fame 
houfe, ^c. 

But aggregate ecclefiaflick bodies found means to avoid How evaded, 
this ftatute by purchafing lands holden of themfelvcs, and ta'rds7a'nher 
by taking long leafes. Alfo all ecclefiaftical folc corpora- enforced by 
tions, as bifhops, ^c. thought themfelves out of this ^ ''■ '" 
ftatute. To meet therefore with thefe evafions the 7 Ed. I. 
Eng. called the flatute of mortmain, was made. By which 
it is provided, that no perfon, religious or other, fhould buy 
or fell or receive, under colour of a gift or term of years, or 

Vol. I. Y any 



i(^2 Of the EXCHEQ^UER and 

any other title vvhatfoever, nor fliould by any art or inge- 
nuity appropriate to himfelf, any lands or tenements in 
mortmain, upon pain that the immediate lord of the fee, 
or on his default for one year the lords paramount, and 
in default of all of them the King, might enter thereon. 

Further arti- The clcrgy when they found themfelves prohibited by 

ficeofthe magna charta from purchafing lands, and perceived that 

elude the their evafion of that law was provided againft by 7. Ed. f. 

rta°utes by began to apply the judgments of the courts to their own 

feigned reco- advantage againfl the intention of the law; for they 

venes. brought their /"■<?«)!)£■ againfl the tenant who had agreed 

either to give or fell them the lands on demand, and pro- 

fecuted the fuit as if it had been really an adverfary one; 

till the tenant according to the precedent agreement 

made default, which was always looked upon as fuflicient 

ground for a judgment in favour of the defendant. And 

the judges, prefuming all recoveries juft and lawful which 

were profecuted in the ufual courfe of law, would not 

bring thofe covinous ones within the ftatutc, though they 

were apparently injrmuiem legis, and attended with all 

thofe inconveniencies which thofe ftatutes were made to 

prevent. 

icilrained by But thc clcrgy wcrc quickly flopped in this courfe; for 32 
13 Ed. 1. Vv'eflm. 2. 13 Ed. I. Eng. made thefe recoveries by default 
to be mortmain ; and the expofition of this ftatute by the 
judges has been carried as far beyond the letter as their 
expofition on 7 Ed. I. feems to have fallen fliort of the 
meaning and intention of that law; for though the letter 
of this ad extends only to recoveries by default, yet they, 
and with good reafon, have extended it to all other re- 
coveries, whether by demurrer or verdidl or otherwife; 
for if thefe lliould not be within the meaning of the ad 

an 



R E V E NU E OF I R EL A N D. 163 

an ifTue miglit be taken fo much in favour of the clerg)', 
and the evidence offered might be fo weak, that the 
whole intention of the fiatute would be eluded, 2 Inft. 
75. 429. 

Afterwards they found out the method of conveying to Further eva- 
ufcs, which was firft introduced to evade tlie ftatutes of '■""contrived 

__ by the ciergv 

mortmain and ferved them cffedually ; for they gene- by conveying 
rally fitting in Chancery, where ufes were folely cog- " "'<^'- 
nizable, obliged the feoffee to execute the ufe according 
to the truft and confidence repofed in him. 

But this mifchief was provided againfl: by the fiat. 15 Remedied hj 
Rich, II. cap. 5. Eng. by which it is declared that if any be '5 ^'c. 11. 5. 
feized of any lands or other poffefiions to the ufe of 
any fpiritual perfon, with purpofe to amortize them, and 
whereof fuch fpiritual perfon takes the profits, they fliall 
caufe them to be amortized by the licenfe of the King 
and other lords, or difpofe of them to fome other ufe; 
otherwife they fhall be forfeit, according to the form of 
the fiatute of 15 Rich. 2. as lands purchafed by people of 
religion ; and that no fuch purchafe to the ufe of fuch 
fpiritual perfons lliall be thereafter made upon like piin. 
And that the fame law fhall likewife be of lands or other 
poffeffions purchafed to the ufe of guilds and fraternities. 
And that lands purchafed by corporations, or to their ufe, 
fhall be within the compafs of the faid fiatute ^le rcligiofis. 

And whereas the ftatutcs had been eluded by purchaf- 
ing large tradts of land adjoining to churches and confe- 
crating them by the names of church-yards, fuch con- 
trivance is alfo declared to be within the compafs of the 
llatutcs of mortmain. 

y 2 But 



i64 Of the E X C H E O^U E R and 



FeofFments But durins; the times of popery, feofFments and other 

to the uies of I r J ' 

bodies not afTurances were frequently made of lands, 6'^. to the ufe 

corporate for Qf pariHi churches, chapels, fraternities, and other bodies 

fuperftitious '^ ^.^_.. _ i-ii 

piupofesre- not Corporate, for fuperftitious purpofes ; which though 

ftrained by pQj flpidlv alieuations in mortmain were within the fame 

23 Hen. VIII. 

10. Eng. mifchief; to prevent which, by the ftat. 23 Hen. Vill. 



c 



c. 10. Eng. it is enaded that all fuch ufes fliall be void. 
Saik. i6z. And the' there is no ftatute to that effed in force in this 
kingdom, yet it is holden that the King as head of the 
church and ftate is intrufted by the common law to fee 
that nothing be done in maintenance or propagation of a 
falfe religion, and to dire6l and appoint all fuch fuperfti- 
tious ufes to fuch as are truly charitable. 

Whether a A devife to a corporation is not, it fhould feem, within 

devife be a jj^g ftatutes of mortmain fo as to entitle the Crown; for 

conveyance . i r ■ 

in mortmain, fuch devife IS by the .flat. 10. Car. I. Sefs. 2. c. 2. void; 
and therefore the lands fo devifed fhall defcend to the 
' heir at law *. Sec Hob 136. 

Whether It fecms not clearly fettled whether long leafes for years 

leafes for gj-e within the ftatutes of mortmain. Brook in his abridge- 

vpcirs tire ^^ 

within the mcut fays that a leafe for 400 years is, for that 7 Ed, I. 
ftatutes of mentions a term amongft other contrivances of eludina: 

mortmain. o . . . 'J 

the law; but that a leafe for 100 years is not within the 
ftatute, being an ufual leafe. Br. mort. pi. 39. cites 29 
Hen. VIII. And in another place he fays that a rent charge 
for 80 years is within the ftatute. Ibid. pi. 39 cites 
4 Hen. 6, 9. 

• See the proceedings on the will of doflor BaUlwyn, formetly provofl of Trinity 
college, in the appendix. 

CHAP. 



laortmain. 



REVENUE OF IRELAND, 165 



CHAP. XX. 

Of the manner of passing SHERIFFS ACCOUNTS, 



"^HE fhcrifF is the King's bailifF of his county, and The (Tierlff 
was anciently the receiver of all the Kins's revenue '''«»"<=!"' 

-" o receiver ot 

arifing therein. There were feveral farms of the county tiic King's 
that were under his particular care, that is to fay, all cIirEx 144. 
thofe farms that were held of the King as of his county. Madox643. 
Thefe were under the furvey of the fheriff, and he was 
charged with them, being obliged to anfvver them in all 
wants; and for thefe he pays in his * profers, brcaufe they 
were reckoned part of the profits of his bailiwick. But 
the receipt of all the ordinary or certain part of the re- 
venue is long fince turned into other channels, and he is 
now accountable to the King only for what is called the 
cafual revenue. 

Every fheriff before he takes upon him the exercife of HisrecognJ- 
his office is to enter into a recognizance of ;^50o with two ^^"<=^- 
fufficient ij: fureties, conditioned that he fhall by himfelf 
or his attorney make his profers^ at the Exchequer, on the 
morrow of the clofe of Eafler and St. Michael, of the 
ifTues and profits of his bailivt'ick ; and at Eafler term, 



* The prtfer was a pre-payment made by the ftierifF out of the iiTues of his 
bailiwick. Madox 644. For this the (heiiffs now pay 15 ft. 

t But it does not appear that the fecurity has been fued whilft the flieriff hat 
been fufficient. 

before 



i65 Of the E X C H E O^U E R and 

before the Afcenfion, make a § view of his accounts of 
the iffues and profits of his faid baihwick, and fatisfy at 
the receipt of the Exchequer all fuch fums of money as 
fhall grow due to his Majefty upon the faid view, before 
the end of the faid term 3 and alfo that he fhall appear 
as aforefaid before the Barons, on the morrow of All 
-Souls, to make a true account of the ilTues and profits of 
his faid bailiwick, and fatisfy and pay all fuch fums of 
money, goods, and other cafualties and things, as he fhall 
receive or levy in refpe<Sl of his Majefty's revenue, or 
cafualties whatfoever, '^c. 

Times of And the manner of the fheriff's accounting at this day 

iiruing the ■ follows. There ifiue twice in every year, viz. in 

leveial pro- _ ^ . 

cefstohiui. Hillary and Trinity vacations, the fummonifter's procefs 
and the procefs of the pipe, to the feveral fheriffs of the 
kingdom ; the former for the levying all fines, amercia- 
ments, pofi-fines, forfeited recognizances, and fuch like, 
which come by eftreat into the Exchequer; and the latter 
for levying fuch fums as were nil'd on the fummonifter's 
procefs, and formerly for all the certain revenue of the 
Crown, fuch as the Crown rents; as it ftill does for 
cuftodiam rents, though ihefe are accounted a part of 
the cafual revenue. 

And what is nil'd on the fecond fummons of the pipe is, 
as is before mentioned, fent down in the fchedula pipo' inio 
the ofiice of the fecond remembrancer, who thereon, once 
a year, viz. in Trinity vacation, fends out the long or 
prerogative writ againfl; goods, body, lands, heirs, exe- 
cutors and adminiftrators. 

§ The view was the entrance or forepart of the fherirt's account, which flood 
lie bene effe, whilft he was purifying or liquidating it, by producing his warrants and 
vouchers, whereby he was to have an allowance or difcharge of any fums charged 
CQ him. Madox 644. 

And 



REVENUE OF IRELAND. 



167 



And the feveral fheriffs of the kingdom are prefixed on Daysof pre- 
their accounts as follows. ^'''°" f° ">« 

leveral 
flierifFs, 



Michaelmas Term. 



County of Dublin, 
City of Do, 
County of Kildare, 
County of Mcath, 
Town of Drogheda, 

County of Carlow, 
King's County, 
Queen's County, 
County of Kilkenny, 
City of Do, 

County of Weftmeath, 
County of Louth, 
County of Wexford, 
County of Wicklow, 

County of Longford, 
County of VVaterford, 
City of Do. 
County of Cavan, 



on the morrow of All Souls. 



in eight days of St. Martin* 



on the morrow of St. Martin. 



in fifteen days of St. Martin. 



HlLLARl' 



i68 



Op the EXCHEQ^UER and 



Hillary Term. 



County of Tipperary, "1 
County of Rofcommon, 
County of Leitrim, 
County of Down, 
County of Monaghan, 
County of Armagh, 

County of Tyrone, 
County of Donegal, 
County of Limerick, 
City of Do. 
Town of Carrickfergus.' 



Y in eight days of St. Hillary. 



on the morrow of the Puri- 
fication. 



County of Mayo, T 

County of Fermanagh, | 
County of Sligo, 
County of Galway, 
Town of Do. 
County of Antrim, J 



County of Cork, 
City of Do. 
County of Clare, 



y in fifteen days of St. Hillary. 



/ in ei 



ght days of the Purifi- 
cation. 



Easter Term. 



City and county of 

Londonderry, 
County of Kerry, 



in fifteen days of Eafier. 



This 



REVENUE OF IRELAND. "169 

This prefixion bein? in the nature of a fummons to the The pro- 
flierifF to come in and make his profers and account, if he againft thera 
make default, the prefent courfe is to give him four days f*^'' '^ef'^^lt. 
further, under a piin, to attend. And formerly the prac- 
tice was to enter thofe fines from four days to four days 
until three fines, viz. £10, £10, and ^^40, were fet on 
him for his default j and then, if he did not attend, an 
attachment to the purfuivant ifTued againft him. But 
now no more than one fine is impofed in every iffuable 
term, which is a great indulgence to fherifts *. 

When a fherifF attends to account, he is to be fworn in Matters pre 
court by the chief remembrancer to give a true and iuft P,*"^°'V? 

- t> J the ihentr s 

account of all fuch fums of money as he has levied or accounting. 
lawfully might have levied to his Majefty's ufe. (See 
Dalt, ch. 123.) When this is done, the treafurer's remem- 
brancer enters a rule of courfe for a day for the fnerilT's 
being appofed in court. But before liis appofal lie is to 
prepare for the palfing of his accounts in the foUovving 
manner, viz. 

He is firft to make a copy of all the procefs which has Making copy 
iffued to him from the feveral offices in a book for that °* Pfo^is. 
purpofe. 

Then to go to the fummonifter and to compare with Comparing, 
him all the procefs iiTued from that office, and to mark ^''^- with the 
the fums he tots himfelr with ni the margm of his book. 

• Anciently it feems in this kingdom (and it is faid the courfe is now fo in England) 
if the flierifF did not attend his day of prefixion, £c, per day being fet on hini as a 
fine for four days together for his default, then an attachment, and alfo a feizure 
nomine dijlriaionis iflued againft him for his non-attendance. See Madox 644. 
Gilb. Treat, of the Exch. 146. 

Vol. I. 2 Then 



170 Of the E X C II E O U E R and 

And with tf.e Then he IS to brin? the fame procefs to the foreign 

foreign ap- j 1 j •. -.l U" 

pofer. appofer and compare and lodge it with him. 

And with the Then to bring all the procefs of the pipe to the clerk of 
cierj. or the ^|^g ^-^^^^ ^^^^-^^^ ^^ aforefaid. 

And with the Then to bring the fame procefs to the comptroller of 
comptroiiir. .jj^g pjpg gj^j compare with him, totting as aforefaid, and 
lodge the procefs with him. 

And with the Then to bring all the procefs iffued from the treafurer's 

rcmem"^ remembrancer and compare with him, tottifig as aforcfiid, 

brancer. and to lodge the procefs with him, as alfo an inquilition 

which the fherifF muft take in the county, <^c. 

And with the Then to go to the firfl fruits oflice, and if he has any 
fidl^^uit'''^ procefs from thence he is to examine and lodge them there. 

Giving notice And he is to give notice to each office as he pafles 
ofhisappoial. through, as alfo to the Auditor general, and the clerk or 

Solicitor for the cafual revenue, of the day of his 

appofal. 

Auditor ge- The Auditor general is to fit in court during the appo- 

nerai's (luty {^\ of the flierifF to takc an account of the tots in the fe- 
appufai. veral procefs, and to caft them up, and to give in the 

total film to the treafurer's remembrancer, who enters it 

in his book. 

Thecoert And during the account the court will give fuch orders 

vMilgivene- gg ^j.^ requifite for the fecuring of the faid debts, or for 

ttilaiyorders. K . n ■ n- 1 

tlie relcale of the fubjed. If the merifi make an infuffi- 
cient or an unfatisfadory anfwcr they will order him to 
tot for fuch charge. But in fuch cafe the fheriff may have 

a writ 



REVENUE OF IRELAND. 171 

a writ of afTiftancc to levy the moneys as he may in all 
cafes where he charges hirafelf with any money he has 
not received. 

After he is appofed, he is to get a conjfnt of his fines and Conpts to be 
profers from the Chief remembrancer, a conftat from the ^"cnfFafcer 
treafurer's remembrancer of the fums charged in his pro- appofal. 
cefs, a conjlnt from the fummonifler and clerk of the 
cftreats of attainders, if any, if not, that there are none; 
and a conjlnt from the clerk of the firft fruits; which four 
conjlats muft be lodged with the Auditor general, together 
with his own certificate of what waifs, eftrays, felons or 
fugitives goods, if any, came to his hands, or if none, a 
negative certificate. Then he is to get a tranfcript upon 
thofe conJ}ati and certificate from the Auditor general, and 
a tranfcript alfo from the foreign appofer of what he 
charged himfelf with in the fummonifter's procefs; which 
two tranfcripts are to be figned by tlic three Baron-^, and 
the tranfcript from the Auditor is to be entered with tlie 
fecond remembrancer. Then he is to get his certificate of ' 

* allowance from tlic fummonifler and clerk of the eftreats, \ 

and a con/lat from the comptroller of the pipe of the fums > 

charged in his procefs ; all which are to be fixed together , 

and lodged with the clerk of the pipe, who tlien makes 
out the (heriff's -f- debet thereon, which fliows what money ' , 

Z 2 he 



* This is an allovvance of i;l. 2S. each feflions for treating the ju dices and clerk 
of the peace at the quarter feilions ; provided that eigiu of the jultices certify at llie 
Joot of the eftreat that the flierifF expended fo much. And this allowance is lo be 
out of the felTion fines if fo luucli be folvtnt j if not, the deficiency is to be out of 
his own pecker. 

■\ It is worth obferving that the cicik of the pipe oniitc infertitig in i\\o(e debcts all 
fuch funis which the fheiiifs lot for in the fummonifler 's procefs, and which he con- 
ceives to be difchargeable or reducible j which not onlv is a conGdcrable lofs to the 

cafual 



172 



Old prnclice, 
as to com- 
pelling flierifF 
to pay his 
tots trV. by 
fine and at- 
taclinient. 



No (herlff to 
be attached 
for any ne- 
gleft relative 
to his account 
but by writ, 
or warrant. 



Of .THE EXCHEdUER ani> 

he is to pay. Then he is to bring the debet to the trea- 
fury, pay in the money, and get an Exchequer acquittance 
for it, which he is to bring back to the pipe office, to be 
annexed to his account. And if there be no charge fland- 
i/ig out on his account he may have his quietus-, but if 
there be, he cannot have it until he has fully cleared his 
account.- 

Formerly the fheriff after appofal had but fix days by 
the rules and courfe of the court to bring in his accounts 
from the feveral offices, to get his debet from the pipe office, 
and pay his tots into the receipt of the Exchequer. And 
if he negleded to pay his tots accordingly, the clerk of 
the pipe having certified his default to the treafurer's re- 
membrancer, the courfe was to fet three fines upon him, 
giving him four days between each fine; and if he flill 
negleded, then there went an attachment to the purfui- 
vant againfl; him. 

And the pradice was, when the fheriff was brought 
in on fuch attachment, to make him account in cuftody 
and not depart till he had finiflied it. * 

And 

cafual revenue, but tends to frullrate the execution of juflice, ns forfeited recogni- 
zances and fines inipofed on officers of juftice for breach of duty, and on other of- 
fenders, are contained in this procefs, Befides, feveral of thefe funis have been aftu- 
ally levied, and are in the hands of the Ihetlffs ; and the delinquents, from the length 
of lime flieiilTs have to pay in their tots, have had full opportunity of applying to 
reduce or difcharge them. Wherefore, it feenis proper, that the clerk of the pipe 
fhould include thefe tots in the fummonifter's procefs in the dehet, as well as others, 
or as the fums which are totted for in the procefs of the pipe, and of the fecond 
remembrancer, if not difcharged or reduced at the time he delivers his debet; as 
by not doing fo, the tots in this procefs are attended with the fame mifchief as the 
pnies in the pipe procefs, -viz the keeping the accounts of flieriffs (landing out for 
years. Nate, pod fines for licences to accord are alfo in the fummonifter's procefs. 

* Formerly when an attachment ilfued to the purfuivant agalnft a flieiiO' for not 
accounting, not paying his tots, or not clearing his accounts j he could not be dil- 

charged 



REVENUE OF IRELAND. 



'73 



And by a general rule, {lieriffs who neglected to pay Ibidem, 
their tots, or finifh their accounts in due time were to 
ftand committed, and the purfuivant was to take them 
into cuftody, without further order, to prevent which 
there is a claufe in the ftat. 12 Geo. I. c. 4. that no 
iheriff or lubiherifF lliall be attached by any officer of 
the court of Exchequer or other perfon, for not being 
appofed on any writ or procefs, for not finifhing his ac- 
counts in due time, or for any contempt or negledl re- 
lating to his account, but by -writ under the feal of the 
court, or by warrant for that purpofe to be figned by the 
Lord Chief Baron, or in his abfence by either of the 
other Barons, to be executed by the purfuivant of the 
court or his deputy, in which warrant the name of fuch 
fherifF, 6"^. fhall be particularly inferted and his offence 
particularly fpecified. 

Afterwards * this pradice was altered, and when the Altered to 
feveral fherifFs came upon their accounts, the court gave ^^^^ '"'^' 
them four days for paying into the treafury the feveral 

funis 



charged therefrom but by a fuperfedeasy In confequence of an order of court for 
the purpofe, on his (hewing, by the treafury acquittance or clerk of the pipes 
certificate, that the tots were paid, and lodging the fame with the fecond remem- 
biancer ; as appears amongft others, by the rules of this court of the 31 Jan. 
1737, 2, and 25 July 1739 ^^^ ^S Apr 1740. Whereas of late years the pur- 
fuivant lias taken upon him to difcharge fuch perfons from attachments, without 
fuch authority, upon lodging the money with him; whereby the accounts in (uch 
cal'es have ftood uncleared for years ; and the money all the time remained in 
the purfuivant's hands. 



* It may be here obferved that until the year 1704, it feldom appears that 
more than three fines were impofed upon IheritFs either for not accounting, not 
paying their tots, or not finifliing their accounts, but then the fines began to be 
more excellive, and the procefs of attachment was neglefted ; and from the year 

1709, 



174 Of the EXCHEQUER and 

funis with which they had totted themfelves} which if 
they failed to do, the court at the inftance of the fecond 
remembrancer, the firft of the eight days after each HTu- 
able term, entered of courfe a conditional fine of five 
pounds on them, unlefs they paid their tots in four days; 
which if they negleded to do, that fine was made abfo- 
lute and a further fine impofed, which was always double 
the lafl: ; and at the end of the term thefe fines ifi"ued 
in procefs to the fucceeding flieriffs. If the fherifl^s did 
not pay in their tots before the following iffuable term, 
the court on motion began to fine them de novo, and con- 
tinued fo to do every fuch term, until their tots were 
paid in and their accounts cleared ; which fines have 
fome times amounted to ^1200 and upwards, and were, 
as the former, iffued in procefs to the fucceeding (heriffs. 



1709, until lately, fines were fet on (lieriffs without end for their neglefl, and no 
other procefs whatfoever ifl'ued to compel them to this part of their duty. This 
praftlce was of great prejudice not only to the revenue but likewife to the (herilFs; 
for after they had been appofed in court they frequently left the profecuting their 
accounts to their fubftieriffs, who having got the king's money into their hands 
neither finiflied their accounts nor paid the tots into the treafury. And fines only 
being fet on them for their negleft, and thefe going in procefs to the fucceeding 
flierifFs, the fublheriffs for the time being, to indulge the preceding fublheriffs, 
without the knowledge of the flieriff againft whom the fine iflued, oni'd on their 
accounts for ihofe fines from time to time ; by which means the Crown was not 
only kept out of thejii, but fometimes by the death of the flieriifs or their fureties 
they were entirely loft, and the flierifts being often deceived by their fubflierifFs, 
who informed them that every thing had been done, never heard of the fines 
asanft them until perhaps the fubfheriff and his fureties died or became infol- 
vent; fo that the fheiitf found himfelf loaded with heavy fines, and was left 
to pay his tots and difcharge his account at his own expenfe; all which would 
have been prevented, if the regular prccefs of the court had iffued againft 
him. 

But 



REVENUE OF IRELAND. 175 

But fince the flat, of 23 Geo. 11. c. 13, the fecond re- Latepraflice. 
membrancer does not iflue any fine againft a fheriff for 
not accounting, not paying his tots or not clearing his ac- 
counts, until fix months after his appofal, and even then not 
but in an ifTuahle term ; fo that if the appofal be in Hillary 
term, the firft fine will not be until the Hillary term fol- 
lowing; and as an attachment is not to ifiue until after a 
third fine is eftablifiied, and as the fines are impofed but 
every ifluable term, it will be upwards of two years be- 
fore the attachment ifTues. The firft fine impofed is /lO, 
the fecond £zo, and the third £40. But this pradice, 
which is productive of very great inconvenience and delay, 
feems to be founded on a mifconftrudion of this adt, 
•which relates to jubjherffs only. 

The flicrifii"s in their accounts totting themfelves with Proceedmgs 
fome particulars, and in others o/;)7V;a-, the courfe has "S^"'"^- 'l^^"*- 
been, to give them to the etid of the next illuable term onid, 
after their appofal to procure receipts and other vouchers 
in difcharge of the fums /' / for-, and if they do not 
procure them within that time, then fuch fines are en- 
tered and fuch procefs are fent againft them, as where 
they do not account or pay their tots; and for impofing 
fuch fines and ifluing fuch procefs againft them for fuch 
their negled, the clerk of the pipe's certificate is the trea- 
furer's remembrancer's warrant *. 

By 

* Here likewife has been of" late great neglf fl in not purfuing the ufual me- 
thod, and taking the regular procefs for compelling the (hetiffs to clear their 
accounts ; (for proceeding againft them by fines only has been found inefFeflual, 
as the Ihefitfs, to whom fuch fines ilTued in procefs, oni'd for them, and their luc- 
ceffors might uni for them again, and fo on (idHnfinitum ;) whereby the Crown is 

defrauded,. 



1)6 Op the EXCHEQ^UER a.nd 



■Poundage at- By the flat. 12 Geo. I. c. 4. all fheriffs who fhall levy- 
lowed the 1 I , 1 • / o /- \ 1 
iheriff on any debts, duties, or money, (except polt fines) due to 

debts to the }^ig Majeftv, bv procefs to them directed upon the fum- 

Crown col- -i / / ^ r n 1 ; • r i 

leaedbyhini. mons 01 the pipe or green wax (_orJ by levari out or the 
Exchequer, fhall have an allowance on the accounts of 
i2d. out of every 20s. for any fum not exceeding £100 
by them levied and colleded 5 and of 6d. for every 20 s. 
over and above the firft hundred pounds; and for all 
debts, duties, and fums of money, (except port fines) 
due to his Majefty, by procefs [on] fieri jacias^ and ex- 
tent ilTuing out of any of the offices of the court of 
Exchequer, one fhilling and fix pence out of every 20 
fhillings for, any fum not exceeding one hundred pounds 
by them levied or coUe6ted, and I2d. for every 20 s. 
over and above the firft £100 * provided fuch fherifF 
fhall duly anfwer for the fame upon his account by the 
day on which he ought to be difmiffed the court, or in 
fuch time to which he (hall have a day granted to finifh 
his account. 

When 



defrauded, and the publick greatly injured. For the fums ufually o«/V for, being 
fines and amerciaments fet on iheriffs and other officers by courts of jufticefor ne- 
glefts and mifdemeanors, and recognizances forfeited in the King's bench and at 
aflizes and felTions, which were intended as punifhments, are by means hereof 
rendered vain and fruitlefs. And fometinies in faft thefe fines oni'd for have 
been received by the fteriffs, and by negleiSl of calling on them regularly to 
clear their accounts are funk in their pockets and converted to their own ufe; 
but this inconvenience has been in a great meafure remedied by a refolution 
lately made by the court of Exchequer, of not permitting fheriffs to o«« on their 
accounts for former fheriffs, but making them either tot for fuch fines, or re- 
turn inquifitions finding the ellates of the perfons fo fined. 

• This claufe, by not being faithfully copied from one in the flat. 3 Geo. I. 
c. 15. Brit, of which it was intended to be almoft a tranfcript, is not fenfe; 
the word or being thro' raiftake omitted, and the wctd and being fubftitutcd 



RE VEN U E oi' 1 R EL A N D. 177 

When it apiiearcd to the court that the ful^flieriff had Penaitle? on 

recejved the King s money on ilie procels ar.d ncgleUea cevin^ Kind's 

to pay it, it has been ufual for the court, at the inftancc ""'"ey and 

and in aid of the flicrift, to grant an altacnmcnt againlt j^g 
the fubflieriff. 

And by the 23 Geo. II. c 13. if any fheriff of any As aifo on 
county, or county of city or town corporate, fliall pay his ^.f ii^^^i^l 
fubfheriff or attorney any money, in order to be by them 
paid over in difcharge of the accounts of fuch flieriff, 
and fuch fubfherift or attorney (hall negled to pay over 
into the treafury the fums fo to them intrufted, or which 
fuch fubfheriff fliall receive on account of fuch fiieriff, and 
to procure to be taken off, at their own cofls and charges, 
all fines laid on fuch fheriff, on account of his not paying in 
the fums fo received, within fix months from the time that 
any fuch fums (hall be fo paid to fuch fubflieriff or attorney, 
fuch fubflieriff, or attorney, (hall for ever after fuch failure 



in place of on. Whereby an inftance is created amonglV many others that might 
be produced, of the inattention too often given to the fiaming and wording Irirti 
ftatutes. In the lad fellion of Parliament, heads of a bill were bi ought into the 
Houfe of Commons and pafleJ there, /or the im['ro'vement of the caj'ual revenue and 
for tht teller execution of fublick jujlice, by giving Iheriffs, as a further en- 
couragement to colleft thefe branches of it, five fhillings in the pound, for the 
fums fo collected ; but thefe heads of a bill were thrown out by the Hoiife of 
Lords. Such an aft, it is thought if properly framed, belides iinpiovlng tlie cafual 
revenue, would be a great means of reftraining the many riotous difordcrs and 
flagrant breaches of the publick peace throughout the kingdom. It would 
encour.ige the (heriffs to colltft thefe cafualties, which would in time prevent the 
offences, inllejd of tru'ling this mod important matter wholly to their bailifts, 
as is the cafe at prefent, and fwearing a pofiiive oath upon their appofal, on the 
return made by thefe low peoplej who, as well fubilierili's (it is well known) 
make largely thereby. 

Vol. I. A a or 



,^8 Of the exchequer and 

or negle^n, be difablcd to take or execute llie office of 
fublheriff. 

Time may be But it is thereby provi'ded, that if any fubfherifF or at- 
g,ante.i upon j (^^.^^ .^.ySy j,., motion to the court to enl.ir-e 

his time for paying in luch money, ana taking ott tucli 
fines, the court may, upon proof by affidavit that the 
fheriff to be affccled by fuch motion had ciue no'Jce of 
fuch intended application, examine into the matter, and 
thereupon grant to the perfon fo applying fuch further 
time fv.r paying in the fums, and taking ofF the fines be- 
fore mentioned, as to them fliall appear reafonable; and 
in cafe the fums fo received ihall not be paid in, and all 
fuch fines taken off, within the time fo allowed by tlic 
court, every fubfheriff and attorney fhail be liable to 
the penalties and difabilities aforefaid. 

Forfeiturefor y^,-,(j if any perfon wlio Hiali incur the difabilities afore- 
office^aTj'er'^ faid, or either of them, fliall take upon him the ofEce of 
incuring the fubflieiiff of any county or city, and be thereof con- 
"* " '^ ' vided, he fliall for every fuch offence for.'.-it £$co, one 

moiety to his Majefly, and the other to fuch perlbn as 

fhall fue for the fame. 

Procefs to Henry Clarke, Efq; late flieriff of the county of Louth 

i|Tue againft j^^yj^j^ jj^^j jp^ office, ordered that fcire facias do iffue 

isfc ofiTieiiffs againft his executors or adminifirators to compel them to 

''•^'"^" enter on his accounts, 23 Jan. 17 10 *. 



♦ So where there are joint flieiiffs, as in corporations, ami one only has afled, 
upon an affidavit thereof the aftiiig flieriff only fhall be admitted to account ; 
fo where one has died who never afted, the furvivor upon fuch affidavit fliall alfo 
be ad[uittcd to account, without an^ fcire facias againft the executors or ad- 
iiiiniftiators of the deceaied. 

N. Loftus, 



REVENUE OF IRELAND. 



79 



N. Loftus, Efq; late flieriff of the county of Wexford Sheriff ad- 
having been in a bad ftate of health, during his flieriff- J,"'y'„^, ^'^, ^^* 
alty, and llill continuing Co, and not liaving intcrmcd- lubiliciiir. 
died with the green wax proccfs, or any other bulincfs of 
his office, which his Majefty was entitled to any account 
of, upon affidavit thereof, and that he was willing to pay 
all liis tots, and fuch other demands as his Majctiy might 
have on account of the faid office, his pcrfonal atten- 
dance w-as difpenfed with, and his fubffieriff admitted to 
pafs his accounts, his Mijefty's attorney general confcnt- 
ing thereto; which it feems the court required, altho* 
the officer faid that he had not known an inllance before 
where, in fuch cafe the confent of the attorney general was 
required. 22 June 1765 -|-. 

Upon an application of the late iheriffs of the county sscrlffs not 
of the town of Drogheda, to be excufed from appearing excufed from 

dn' I ■ 1 1 < • . . accountin?, 

accounting, on an affidavit that they had not received the procefs 

any of the King's procefs, the court refufed the rno- not i^eJ^g ds- 

T-> n I r ■ 1. ^.„. livered to 

tion ; baron rower obferving that every ffieritl 13 an- them by the 
fwerable fab 7io7nwe vice co'nitis for, and mufl pay in his P^'iu'^a"'- 
proffers^ and iffues, whether be receives any of the 
procefs or not ; and all v^'aifs, eftrays, goods of felons, 
and fugitives, &c. not granted away by the Crown, muft 
likewife be accounted for by him as Hieri'T. Every flie- 
riff therefore, as the King's ancient bailiff of his reve- 
nue, is bound by law to account, though lie liappen not 
to have received any of the procefs ; but the not re- 



f See Maddox 6;g, 659, fcfc. feveral inftances where fiierilFs and other officer* 
accoinptants to the King, were adinitted to account by their attoinie;, and fee 
th; torin of the Ihsrilfs recognizance before. 

A a 2 ceiving 



i8o Of the EXCHECXUER and 

cciving fuch procefs is an excufc for not collecting thofe 
fines and other debts which can only be levied under 
fuch procefs: But if, on account of the neglecfl of the 
purfuivant in not delivering any of the procefs, to 
the flicriff the court fliould excufe the ll?erifF from 
appearing and accounting, not only the certain annual 
revenue paid unto the Crown (anciently and at this day 
called the fherifFs proff'crs) but the aforefaid cafualties in 
fi.veral inftances would be loft, and many other obvious 
ill confequcnces highly prejudicial to the cafual revenue 
would follow. Mich. 1772. 

Sheriff having By the flat. 7 W. III. c. 13. every flierift* who (hall 

obtained his /- i • , i i i • ■ /; i ■ i ■ 

4j uiet us nono P^i^ hisaccouuts, ?ina \\?Lve h\s qutettis cjt , his heirs, exe- 
be called In cutors, <b'c. fhall be difcharged of all fnms of money 

queftion after i • i i n ii i i • • • i . i i 

four years. \'' hich he ihall liave levied or received, and pretended not 
to be accounted for, unlefs fuch (heriff fliall be called in 
quedion within four years after the time of fuch account 
palTed, and quietus eft. And every officer, who fhall fend 
out any writ or procefs, or by whofe default any writ or 
procefs fhall be fent out, contrary to the ad, fhall for 
every fuch ofl'ence forfeit to the party grieved /"40, with 
hvs cofls and damages, to be recovered in any of his 
Majclly's courts of record in Dublin. 

Perfons ob- And by the ,12 Geo. I. c. 4. if any ofHcer or other 

ftiuain-; le- pfj-fQpi concerned in the paffing fheriffs accounts, fh^iil 

HITS in the ' r o ' 

paffing tfieir wilfully retard or hinder any flieriff in the paffing hip ac- 
make"nuis-° couuts, or by his wilful negled, abfence or other undue 
faftion. means, prev,.nt any fheriff from being appofed or caft 

out of court in due time, or, after payment or tender of 
their due fees in faid ad afcertained, fhall negledf to en- 
rol, make out, fign, and deliver his cjuicfns in due time, 
in every fuch cafe the perfons fo offending Ihull make 

fuch 



RE VEN UE OF IR E L A ND. . i8t 

fiich rccompence to the party aggrieved, as fhaH bo order- 
ed by the barons, upon complaint exhibited to them iix 
a fummary method. 

Whereas the ufual pradicc of the court is, that allj, '^"'^' '9'^ 
fhcrifFs of the kingdom fiioiikl p.iy in or legally difcharge ' "^^' ' 
all fuch fums of money as upon their appofal they t'jt 
themfelves with, within fix days of their being fo ap- 
pofcd, and the court taking notice that the feveral fherifFs 
do, after their being fo appofed, ncgled profecuting, pay- * 

ing, or difcharging their faid tots^ for conliderable times, 
&c. to his Majefty's apparent prejudice, cfc. It is ordered 
that every fhcritF, who, within lix * days after appoling 
as aforefaid, does not pay or legally difehargc his tots as a- 
forefaid, ftand attached by the purfuivant of the court, 
until the further order of the court; whereof the faid 
purfuivant is not to fail, but to attach the faid fheriff by 
virtue hereof, as often as occafion fhall require as afore- 
faid. 

Whereas by former -f rules of the court the (hcrifFs Rule, ijtii 
of the feveral counties, cities, and towndiipsof this king- ^^^^ '^7^* 
dom were required to enter the names of their feveral 
attornies, and file their warrants of attorney in the couir, 
to the end his Majefty's officers may know when to call 
for fuch returns from faid Ihcriffs, as they make on his 
Majefty's procefs, which the faid fheriffs hitherto failing 
to do. It is now ordered for the advancement and fur- 
therance of his Majerty's fcrvicc, that every attorney of 

• This rule is not now puifued, fee before, p. 172. 

+ Upon the ftrideft fearch for feveral years before, I cannot find any rule 
to this purpofc. 

the 



iS2 Op the exchequer and 

(he court, who is appointed for any of llie faid flieriffs, do, 
within fix days after the receipt of their warrant of at- 
torney file the fame in this court ; and every attorney that 
f]:inll fail tlicrein is to forfeit unto his Majefty the fum of 
jj(^5 ftcrl. as a fine. And it is further ordered that all fherifls 
who (liall fail in cleding and making their attornies, and 
granting and fending them fuch warrants as aforefaid, fliall 
be proceeded againil: according to the flatute in that cafe 
made and provided, 

Rule, 2ftk Upon motion of the attorney for the commiflioners 

May 16S4. p£ }_jjg Majefty's revenue, that feveral of the (hcuffs of 
this Kingdom, are very flow and remifs in profccuting 
the clearing their accounts, or paying in their tots af- 
ter they are appofed, tho' the court never gave them 
above fix days after their appofal to pay in their tots, &c. 
Ordered that if any fherifF, who fhall be appofed after 
this day, fliall be remifs, and not pay in his tots in fix 
days * after appofal, that then attachments to the pur- 
fuivant (hail of courfe iflue againft him that fhall be fo 
in contempt as aforefaid. 

Rule. 26th It is this day ordered by the court, that their Ma- 

April 169-, jefjy'g Auditor general do, for the future, upon the pafl!"- 
ing any flierifF's accounts, give notice to Mr. Richard 
Thompfon, and Mr. Chetwood, who are concerned for 
the commiflioners of his Majefly's revenue, upon the 
pafling the IherifFs accounts in the faid ofiice, to the end 
the faid fherifFs may be fully charged for the cattle, &c. 

• Vide ante. 

Upon 



RE VE NUE OF IRELAND. 1S3 

Upon motion of Mr. Howard, folicitor for the cafunl R"'e, 3d 
revenue, it is ordered for the fuiure, that the fnerilTs of '''"■' ''^'' 
this kingdvim do give notice in writing to -the foHcitor 
for the c'lfual revenue, of their palfing their accounts, to 
the end that the faid Iheriffs may be fully charged. 

Where a fherifF hath totted or on'i'd for a former flieriff, ^"^[i^ of. 
or charged himfelf in his accounts, for any perfon what- "MlTl,'^ 
foever, and hath not levied the fums he {o cliarged fi>'^['<f ^hea 
himfelf with, he may apply to the court for a writ of 
Afuftancc, which is granted upon the motion of an 
attorney and an affidavit at the foot of the fchedule, 
from the pipe roll, of the feveral fums the fheriff charg- 
ed himfelf Avith, that fuch fums nor any part thereof 
have or hath been received by him, or by any perfoti 
for his ufe, but are ftill fianding out ; and fuch writ 
of a^iftnnce is in the nature of an execution, to en- 
able the fherifF to levy the fame, of the body, goods, 
and lands of the perfons for whom he fo ow'V, or cliarg- 
ed himfelf, and an enquiry may be held thereon; and 
if lands be found upon fuch inquifition returned, a 
cuftodiam fhall be granted. 

But thefe oji'ics for former fheriffs feldom happen of 
late, as inquifitions finding their eflates are now cxpe(2- 
ed by the court upon the procefs of the pipe, purfuant 
to the aforefaid rule of the 24th of February 1695, 
which rule had a long time been neglcdled, and thefe 
oi'tes carried on from IherifF to fherifT for a courfe of 
years, to ihc great difirtfs and lofs to feveral flieriffs. 



And 



i84 Of the E X C H E vO U E R and 



inquifitlon^ And tills Inquifition and the cuflodiam thereon are to 

am thaeon' ^^' P^'oceded upon ill the fame manner as all others are; 
and when the Iheriff is fatisfied the fums for which the 
writ of ajfiflaine ifTued, either by having received them, 
by their having been difcharged by the court, or pakl 
into the trcafurv by the perfons chargeable therewith, 
the cuflodiam may be diffolved on a confent of the at- 
torney for the flierifF at whofc fuit the writ of aj- 
fi/lnace had ifTued, the rule of which is entered of 
courfe. 

Cuaodiani a- So, wherc the cuftodiam is upon procefs at the fuit 
rrifotS of the Crown, againft the (herifF for not clearing his 
iog their ac- accounts, ou the fhcriffs againft whom the fame had 
counts. iflued, difcharging the fines and reducing the recogni- 

zances for which the OKies were, and paying the reduced 
fums into the treafury, an order is conceived, on con- 
fent of the folicitor for the cafual revenue, 'that the 
cuflodiam fliall be diffblved, whicli rule is alfo enter- 
ed of courfe. 

Fines impof- So, where fines have been impofcd on flierifFs for non- 
ed on (heriffs, exccution, or for mif- cxecution of any procefs direded 

how reduced. r i l j i ^ i 

to them from any or the courts above, and that the 
fame have been eftreated and ilTiied in procefs, they 
may upon fufficient caufe fhewn, or by confent of tlie 
attornics who iffued the writs, be reduced by the com- 
miffioners of reducement to whatever fums the faid 
commidloners may think proper; and then, upon mo- 
tion of the flieriff's attorney, an order is conceived th^t 
the clerk of the pipe do make out a debet of the fum 
to which the fines were reduced, for paying of the 

fame 



REVENUE OF IRELAND. 185 

fame unto his M ijcfty's receipt, and on payment thereof 
that the faid fines be abfolutely difcharged ; and if fuch 
fljerifF hath taken any bonds, bills, or any other fecuri- ' 
ties for, or on account of, the faid fines, he is to re- 
liore the fame ; or if he hath the body of the Iheriff on 
whom they were impofed in cuftody for that caufe only, 
he is on fight of the faid order to enlarge him, and the 
prefcnt Iheriff is to be thereof exonerated on his ac- 
counts. But note, this application to the court of 

reducements is not necelTary but in the cafes of foreign 
fines, which (as has been faid before) are fines for the 
fame caufcs, impofed by the other two fuperior courts 
of record, and cftre^ted into this ; for the fines im- 
pofed in fuch cafes by this court, where the writ has' 
iffued from it, may be difcharged, on fuch confent as afore- 
faid, of the plaintiffs attorney, he being one of its own 
officers, on paying fome fmall fum, as is before menti- 
oned, into the poor box. 

Whereas it appeared, on the appofal of the nieriffs Rule, ;Sth 
of the counties of Leitrim, and Rofcommon, that the ^'■■^- '7H- 
green wax procefs, which iflucd out of the proper offi- 
ces had not been delivered by the purfuivant to them, 
and the court being informed that by a fianding rule '* 
thereof, affidavits Ihould be made of the delivery of 
the procefs to the refpedive fheriffs ; it is therefore 
this day ordered, that the purfuivant attending this court 
do on the firft day of every Michaelmas term file an 



* Mr. Hownrd, who fearched the books for above an hundred years could not 
find fuch a rule. 

Vol. I. B b f affidavit 



iG6 Of thb EXCHEO^UER and 

•f- affidavit in the proper office, fetting forth the re- 
fpeclive times when, and to whom, the faid green wax 
procefs were dcHvered by him or his racffenger. 



t It is InipofTible for the piufuivant to make this affidavit unlefs he delivers 
them himleif, v/hich is almofl iiiipoHible; and that his mefTengers fliould make 
fuch affidavits, would be attended with no fniall expenfe ; and if the purfuivant 
does his duty they are unneceflary. 

N. B. This rule ffiould have been in chap. 14, but was not known when that 
*!»pt^r was in the prels. 



CHAP. 



REVENUE OF IRELAND. 1S7 



CHAP. XXL 

Of THi FORFEITURES m this KINGDOM by the 
REBELLION in 1641. 

THERE were two confiderable forfeitures in this J^°fO"<"- 
. , derable tor- 

kingdom, which, as they were attended with very fehures in 

peculiar circumftances, and as feveral ads of parHament this king.iom. 

were made relative to them, imdcr which a great part of 

the landed property of this kingdom is derived, deferve a 

more particular enquiry. 

Of thofc two forfeitures the firft was occafioncd by the At wl.it 
rebellion which broke out in this kingdom on the 23d of 
Odober, 1641 ; the other by the rebellion in 16S8, after 
the abdication of King James and the revolution in favour 
of William III; and Opcen Mary. 

The former of thefe rebellions was begun and carried The rtkrioa 
on, whilil the civil war was fubfifting in England between '" '^•*'' 
Kin£» Charles I. and his fubjeds ; and was afterwards 
quelled, and the kingdom reflored to peace, during the 
ufurpation of Oliver Cromwell, and before the reftoration 
of King Charles II. by the contributions and afRftance of 
feveral of his Majefty's fubjeds both in England and 
Ireland. 

And numbers of perfons, who had eftates in land and Aftofc? 

, .... , J 1 • Cnr. I. Eng. 

Other properties, having been engaged and concerned in fo, -heen- 
this rebellion, the forfeitures to the Crown were fo confi- couragcinent 
derable that the interpofition of the bnglifh piriiament g^,^ - 
was by it judged ncceffiry ; and accordingly by an ad 

B b 2 paiTcd 



j88 Of the E X C H E (lU E R and 

pafied there, 17 Car. I. it was amongft other things 
enadcd, that all fuch rights, tit-les, inlercfts, &c. as 
the faid rebels, or any of them, on the laid 23d of Odober, 
1 641, had, or afterwards fl-iould have, in any lands or 
other hereditaments, fliould be forfeited to his Majefty, 
and fliould be deemed, adjudged, ve!kd, and taken to be 
in the adual and real poftelTion of the faid King, his heirs 
and fucceflbrs, without any office or inquifition thereof to 
be found. 

And reducing And fof reducing the rebels, and diftributing their lands 
the lebtis. amongft fuch perfons as fhould advance money and become 
adventurers in the redudion, two millions and a half of 
acres were to be affigned and allotted in this proportion, 
viz. each adventurer of ^Taoo was to have 1000 acres in 
Ulfter 5 of £300, 1000 acres in Conaught ; of jC45'^» 
1000 acres in Munfler; and of /^6oo, 1000 acres in 
Leinf^er; according to Englilh meafure. And the bogs, 
woods, loughs, and barren mountains, were to be call 
into thefe two millions and a half of acres, and io thrown 
into each man's divifion. 

Quit rents. And out of thofe acres there was to be a yearly quit-rent 

referved to thsCrov/n, viz. one penny in Ulfler, three half- 
pence in Conaught, two pence farthing in Munfler, and 
three-pence in Leinfter. 

Survey and And by the faid ad a commifiion was to ifTue to furvey 

aiionncnidi- aj[ [\^q lands of the rebels that fliould be forfeited, and to 
meafure 625,000 acres in each province, cafling in bogs, 
mountains, (sc. as above. And thefe lands were to be 
divided amongft the adventurers by equal lot by tlie 
commilTioners appointed under the great feal ; and each 
allotme-nt was to be returned into the high Court of 

Chancery. 



RE VEN U E OF IRE L A ND. JS9 

Chancery. And every adventnrer, by fuch allotment, 
was to be in adual feizin of his fliare. 

And by the ad every perfon within three months after Adventurers 

11 1/1111 -T-A °'^ certain 

allotment that fliould have 1000 acres in JLeinlter, 1500 quantity to 
in Munfter, 2000 in Conaught, or 3000 in Uiflcr, was l^'*^ manors^ 
to have power to ered a manor, with a court baron and a 
court leet, with all other privileges belonging to a manor, 
and with deodands, fugitives goods, &:. 

In the year 1652, the kingdom being reduced and the Ordinance, 
rebellion ended, the Englilh parliament publilTied an of the^^riih^ 
ordinance, called, an ordinance for the fettling of Ireland ; '"w/our 
in which, declaring that it was not their intention to 
extirpate the iv'^olc nation^ almoft all the papitls of the 
kingdom who were worth lol. were divided into four 
clafTes. 

Firfl, all perfons who before the loth of November, Fltft ciafs ex- 
1642, had contrived, aded, or aided the rebellion, mur- HfcLtdeaat'e. 
ders, or maffacres, which began in Odober, 1641, and 
all jefuits, priefts, h'c. who had any way contrived, aided, 
or abetted, and all perfons who fince the ift of Odober, 
1641, had flain any perfon not bearing arms for the 
Englifli, or who, not being then maintained in arms under 
the command and pay of the Irifh againfl theEngliQi, had 
flain any perfon maintained in arms for the Englifh, and 
all perfons, who being in arms againft the parliament of 
England, ihould not lay them down in twenty-eight days, 
and fubmit to their authority, were excepted from pardon 
of life or ellate. 

Secondly, all perfons (not being comprehended in any Second dafs 
of the former qualifications) who had born command in "^''«''»n'*=<i, 

•*• ' and forfeit 

the two lhif«i9. 



iQo Of THE EXCHEOUER anIV 

ihe war of Ireland againft the parliament of England, 
were to be baniflied during the pleafure of the parliament, 
and to forfeit two thirds of their eftates; and their wives 
and children to be afligned lands to the value of the other 
third, where the parliament fhould appoint. 

Tliirdclafsto Thirdly, all psrfons of the popifli religion (not beinp; 
comprehended in any or the rormer quaiincations) wlio 
had refided in the kingdom, at any time from the ift of 
Odober, 1641, to the ifl: of March, 1650, and had not 
manifeftcd their conftant good affediou' to the interefl: of 
the commonwealth of England, were to forfeit one third 
of their eftates, and to be alligned lands to the value of 
the other two thirds, where the parliament fliould appoint. 

Fourtliclars Foiirthlv, all othcr perfons who rcfided ifl Ireland within 
the time aforefaid, and had not been in arms for the par- 
liament, or manifefled their good afFedions to its interefl:, 
having an opportunity to do fo, were to forfeit one fifth 
of their eftates. 

Ordinance for By an Ordinance made in the year 1653, for the fatis- 
doVof'advTn- f-i'^i'-'^n 0^ tli*^ adventurers and foldiers, the forfeited lands 
turers and in thc couuties of Limsrick, Tijipcrary, and Wa^terford, 
in the province of Munfter ; the King's and Queen's 
Gountie?, Eafl and Weflmeath, in the province of Leinfler; 
Down, Antrim, and Armagh, in the province of Ulfterj 
together with the county of Louth if neceffiry, except 
the baroiny of Athcrd^^e, were to be charged with the fuiTiS 
due to the adventureps and foldiers, according to the ra-tes 
before-mentioned; and to be divided between them by 
baronies moictively by lot. 

And 



to (^ileit a 
fifth. 



foldiers. 



REVENUE OF IRELAND. 191 

And for the fatisfad^ion of the arrears of the forces there, Satls'afliori 
\vho fliould be immediately diibanded, feveral other pro- i,°mJeyfor'ce» 
portions of forfeited lands were fct out; partieiilarly, inihemile- 
ihe forfeited lands beginning at the end of one itatutc 
mile round the town of Sligo, and lb winging upon the 
coaft, nor above four miles diftant from the feaj which 
was called the mile-line. 

Purfuant to this ordinance, commiflioners were appointed CommifTTon- 
for putting it in execution, and for taking a furvey of the ""PP°'^' •• 
forfeited lands, and for appointing a court for receiving 
and hearing claims. 

And' by the inftrudions given to the commifTioners, the irliTi (obe 
fecond and third claffes of the Irifli above-mentioned, who |o'conaua|,\ 
forfeited one third or two thirds of their eftates, were to and Clare. 
be tranfplanted into the province of Conaught and tlie 
county of Clare, for the proportions to be allotted to them, 
except the mile-line 5 which line was intended to cut off 
thecommunicationof the Irifli with thefea, astheShannoa 
was to cut them off from the refl of the kingdom- 

Purfuant to thefe ordinances and inflrudions, com- 
iniffioners of delinquency fat at Athlone, to determine 
the qualifications of papifts •, and upon their decrees other 
commiffioners who fat at Loughrea fet out the tranf- 
plantations. 

Many of the papifts did not take out their decrees, and Tranfpianu- 
the tranfpiantation was not eompleated at the reftoration ; '"p" not com- 

Dicncti fit the 

although all the papifts lands were feized and fequeflercd, reftoraiion. 
and the furveys were in hand and adually taking ; and 

being 



iga Of the EXCHEQ^UER and 

bein?- thus feized and feqneftered on account of the re* 
beilion, the ad of fettlernent afterwards vefted them in 
the Crown. 

Thus floocl the fettlernent between the parliament of 
England and tlie rebels. But, for a clearer explanation of 
the ads of fettlernent and explanation, it is neccfTary to take 
a fliort view of the feveral tranfadions and treaties be- 
tween the Kin" and the rebels. 

CeffatJonof About the 15th of September, 1643, there was a cefTa- 
arms between ^j p arms agreed upon and declared between the Kin? 

the King and » r ■ 

rebels. and the rebels J and the 30th of July, 1646, articles of 

peace were agreed upon between his Majcfly and them, 
which were afterwards broke by the interpofition of the 
Pope's nuncio. 

Peace fon- Afterwards on the 17th of January, 1648, peace was 

eluded be- again concluded between them, which the Earl of 

twc£n them* • 

Antrim, O'Neill and others m Ulfter, refufed to fubmit to; 
feveral of thofe who had fubmitted to the King laid down 
their arms, and upon the general tranfplantion were allotted 
to their proportions, according to the ad for the fettlement 
of Ireland, in the province of Conaught and Clare. Others 
•of them attended KingCharlesII. in his exile, after the peace, 
and v/aited his refloration for a reflitution of their eftates. 
There was alfo another fet of men to be provided forj 
and thefe were the proteftant officers who had always 
continued loyal, and had fcrvcd in his Majefly's army, 
and under his authority, from the beginning of the war 
101649; whofe arrears had never been paid, on account 
of their loyalty, when Cromwell affigned lands to fatisfy 
the refl of the army. The King likewife thought himfclf 

in 



REVENUE OF IRELAND. - i^ 

in Tome fort obliged to take care of the interefts of thofe 
adventurers who had lent their money upon the credit of 
ads of parliament to which his father had affcnted •, and 
likewife of tlic oflicers and loldiers who had lands fct out 
for fatisfadlion of tlie arrears of their pay. 

And, in order to fatisfy all parties he, on the 30th of King Cliarie* 

November, 1660, fia;ned his declaration for the fctllc- J.'^^ .';ecla^a- 
' ' ^ _ _ lion tor tiie 

ment of Ireland. In which he confirms, in the fir ft place, feniemeiu of 

to the adventurers all the lands poffeffed by them on the p7ot"fion 

7th of May, 1659, and allotted to them according to the "^a^e for the 

a£t of 17 Car. I. as to Englifli or plantation meafure; and ^ '''^"'"'tia. 
engaged to make good the deficiencies of fuch as made 
proof of them befoie a certain day. 

He next confirms the lands poffefTcd by the foldiers And for the 
and allotted them for their pay before the 7th of May, ^'''^"^"• 
1659; excepting church lands, and fuch eftates as were 
either procured by bribery, forgery, or perjury ; or fet out 
by falfe admeafurement ; or which belonged to any of the 
regicides and halberdiers; or to others who had fince his 
refloration endeavoured to deflroy the publick peace, or 
manifefted an averiion to his reRoration and government, 
or which had been decreed by the court of claims or Ex- 
chequer to any perfon. 

The ofHcers who had ferved before June 5th, 1649 AnJ for the 
fexcept fuch as had received lands for their nay due to '"J'X "'"« 
them fince that day) were to be fatisfied for their refpcttive 
arrears out of forfeited lands in fcveral counties therein 
named. 

Vol. I. C c Proteflants, 



/- 



194 Of the EXCHEQUER a:<b 

And for pro- Piotcftants, whofc cftatcs had been given to adventurers 

l^.u'rreilues or foldiers (except fuch as had been in rebellion before the 

had been ccfTation, or had taken out decrees for lands in Conaught, 

given to ,,, . ^ . , . - ^ 

adveniurers. or Clare, jn recompenie or their rormer eltales, were 
to be forthwith reftored, and the others reprifed. 



And for in- Innoccnt papifls, who had been difpofTefred, altho' they 

r.apifts. Ii3d fucd out decrces and were poirefTed of lands in Co- 

nauglit or Clare, in lieu of their former eflates, were 
notwiihflanding to be rcftored to their formej: eftates ; 
and the adventurers or foldiers removed to make room for 
fuch papifl were to be forthwith reprifed. But there 
was an exception as to i innocent papilla difpoffefled of 
tilates in corporations, who were to be reprifed in for- 
feited lands near fuch corporations. 

And for re- Rcbels, who had fubmittcd and conftantly adhered to 

beis, who j]^g peace, and remaining at home, had fued out decrees 

had fubmit- r ' . ^ o _ ' 

ted and ad- and obtained poiTclTion of lands in Conauglit, were to 
peace ^° '''^ be bound tliereby, and not be relieved againft their own 
ad. But if they had ferved faithfully under his Ma- 
jefly's enfigns abroad, and had not obtained decrees and 
lands in Conaught, they were to be reftored to their former 
eflates ; but not until the adventurer or foldier who was 
to be removed had a reprife affigned to him, it being 
more inconvenient to the latter than to the former to 
wait for reprifals. 

<Juit rents And every fuch adventurer and foldier fo fettled, and 

reic-ivec. evcry perfon fo reftored or reprifed, was thereby to pay 
to the King, his heirs and fucceffors, a rent of three- 
pence for every acre in the province of Leiniler, two- 
pence 



REVENUE OF IRELAND. 195 

pence farthing for every acre ia Munfter, three-half- 
pence for every acre in Conaught, and one penny for 
every acre in Ulftcr, according to the Englifh meafure. 



(lio- 



By a commiffion under the great feal ot this kingdom, Comm! 

I • 1 icA-i'i 1 /-!• • ""^fs appoint- 

bcaring date 30th ot April in the 13th year ot his reign, edforT 



• execut- 



his Majefty appointed Commiffioners for puttin? into mg the deda- 

..,'* , .,.,... , , , ration, and 

execution the leveral matters contained in his laid decla- inftruftions 
ration, and gave them inftrudions for that purpofe, by S'/*^" ''^^'"■ 

'-' r I ' J How to pro- 

which they were to caft up the whole debt and demand of ceedastothe 

the adventurers, as well thofe who were fatisfied, as adveinuters- 

thofe who were in part or the whole deficient, as alfo all 

the forfeited lands afligned to or for the adventurers, 

according to the furvey commonly called Do(!^or Petty's 

Down admeafurement ; and they were to compare the 

faid demands and lands together, and what the fciid 

lands fell fhort of fatisfying the adventurers, according 

to the rates, meafures, and proportions, of which all 

or any of the adventurers were poffefTed on the 7th 

of May 1659, they W'Cre to fet apart fo much of the 

forfeited lands in the counties of Lowth, Catherlough, 

Kildare, or fome other convenient place, for their 

fatisfadion. 

And in order to the more particular apportioning or Pmciamntion 
dividing the faid lands amons; the adventurers, they were '"*'" '"="'« 

J^ . t) . ' •' tor tlic ad- 

to caufe proclamation to be made in all places in Ireland, ventures to 

diredin? every adventurer, his afii^nec, or accnt, who ''11!:" TV • 
D J ' o ' t ' catrs ot their 

had received any fatisfadion in land for his adventure, ailotn.ent. 
within 40 days after fuch proclamation, to deliver to the 
commiirioners, in writing under his hand and feal, a 
certificate of the houfes, lands, i6)'c. poiilfied by him, 
together with the content of acres, both profitable and 
unprofitable, as the fame were admeafured to him; and 

• Cc z if 



196 Of the EXCHEOUER and 

if fuch adventure were for houfes in any city, fuch adven- 
turer was to deliver in not only the particulars fet out to 
him, but alfo the value of them. 

And the ad- ^j-jd fuch of the faid adventurers and fokliers as had 

venturers and ^ r r t • t 1 • 1 

loidieis to re- taken iurveys or their lands were at a certain day to 
turn the lur- brine; in to thc commiffioners fuch furveys, or duplicates 

\eys oi their ^- ^111 1 i-i 1 

lands. thereoi, together with the held books ; which the com- 

mifRoners were carefully to compare with the furveys 
taken by order of the late pretended powers; and if any 
confiderable difference fliould be found, they vvere to 
afccrtain fuch adventurer's and foldier's poffeffion, by fuch 
of the faid furveys as fhould be moft for the King's ad- 
vantage; yet fo, that if the foldier or adventurer fhould 
find himfclf aggrieved, they were to appoint fworn fur- 
veyors to re-furvey the lands in queflion, &c. and if 
information fliould be made to the Lord Lieutenant, &c. 
that profitable lands were enjoyed for unprofitable, the 
fame was to be inquired of by a jury ; and the profitable 
fo enjoyed was to be re-afi'umed for reprifals of others. 

Tliecom- And thc faid commlfTioners were out of the f^iid certifi- 

niake up catcs and furveys to make up books of what was due to 
hooks, fJc. each adventurer, and toafcertain the pofTefTion of fuch to 
whom lands were affigned, therein exprefling who was 
the former proprietor, the town-land or denomination, 
liiv. the content, number of acres, the parifh, barony, 
county, and province in which fuch lands lay ; and where 
it appeared that any adventurer or his affignee had more 
lands than were fulFicient to fatisfy his debenture, and 
that fuch pcrfon was in any other place deficient, or had 
purchafed the right of any deficient adventurer, fuch 
overplus was to be alTigned unto him towards fatisfadion 
of fuch deficiencies. 

And 



RE VENU E OF IRELAND. 197 

And in the refioring of innocents to their cftates the The quaiifi- 
commifTioners were to obferve the following dired^ions, inmcent 
viz. not to reftorc any as an innocent papilt, that, at I'^i^'^s. 
or before the ccfTation which was made upon tlie fifteenth 
day of September, 1643, ^'^^^ o^ ^^^ rebels party; nor 
any, who being of full age and found memory enjoyed 
their eftates real and perfonal in the rebels quarters} 
(provided that, where any citizen or inhabitant of the 
eityofCork, or of the town of Youghal, or any other 
perfon, was not permitted to live in the English quarters, 
but was expelled from thence, and driven into the quarters 
of the rebels, then and in fueh cafe, fuch inhabiting 
in thofe quarters, and there receiving any benefit of their 
eftates, fliould not be conftrued or adjudged any bar or 
impeachment of their innocence;) nor fuch as entered 
into the Roman catholick confederacy, at any time before 
the articles of peace concluded in 1648; nor fuch as at 
any time adhered to the nuncio's or clergy's party, or 
papal power, in oppofition to the King's authority ; nor 
fuch as had been excommunicated for adhering to the 
King's authority, and afterwards owned their offences for 
fo doing, and were relaxed thereupon from their excom- 
munication ; nor fuch who derived their titles to their 
eftates from any who died guilty of any the aforefaid 
crimes; nor fuch as pleaded the articles 'of peace for their 
eftates; nor fuch as, being in the quarters which wtre 
under the authority of the late or prelent King, held cor- 
refpondence with, or gave intelligence to, fuch as were 
then in oppofition againft the late or prcfent King in 
Ireland; nor fuch as before any of ihe peaces in 1646, or 
1648, fat in any of the confederate Roman catholick 

aftcmblics 



1.9^ Of the E X C H E O U E R ano 

aflemblies or councils, or a£led upon any commiflions or 
powers derived from them, or any of them; nor fuch as 
empowered agents or commifTioners to treat with any 
foreign papal power beyond fcas, for bringing into Ireland 
foreign forces, or were perfons who a£ied in fuch negotia- 
tions ; nor fuch perfons as had been wood-kerns or tories 
before the marquifs of Clanrickard's leaving the govern- 
ment of that kingdom. 

Adventurers And the faid commiiTioncrs were to take care that ad- 
to'^be'^remifed Venturers and foldiers in the poffeflion of the eftates of any 
forthwith. innocent proteftant, or papift reflored to his eftate, fhould 
be reprifed in lands of equal value. 

To prepare a Thc commilfioncrs were to prepare a particular of all 
fbr't^i^tu'r«ln ^hc forfeited lands in the counties of Wicklow, Longford, 
the counties Leitrim and Donegal, and alfo of the forfeited lands, ^c. 
^^^^ ' "^ ' not already difpofed of, in Conaught and Clare, being 
within a mile of the Shannon, or of the Sea, commonly 
•called the mile line, and within any corporation in Ireland; 
and they were to get the fame valued, deducing the 
value of the improvements by building or repairing houfes, 
on any leafes or contrads for leafes in any of the corpora- 
tions aforefaid, the value of which improvements were to 
be afcertained. 

How to pro- Tiie commiffioners were tlien to prepare an. account of 
credastoiiie [\^Q perfonal arrears of fuch officers, as fcrved in Ireland 
490 Lets. {jgfQj-g t]jg 5th of June, 1649, and had not received any 
lands or money in fiitisfudion of their arrears, before or 
fiiice the faid 15th of June, 1649, and the commiffioners 
were to make an cltimate o{ the refpeclive fecurities 
appointed for the fatiiifadion of fuch officers; in order to 

which, 



RE VE NUE OF IR E L A N D« 199 

which, they were to value tlie houfcs, lands, iij'c at 
eight years purchafe, dcduding the value of the improve- 
ments, and if the faid fccurity (hould not extend to fatisfy 
twelve lliillings and fix pence in every pound of the faid 
arrcar, they were to proportion the fatisfadion according 
to the fecurity ; then the faid fecurity v.-as to be fold by 
publick file to the beft bidder, not under ciglit years 
purchafe, dedu6tions being made for the improvements *. 
And by thefc inftrudions 18 pence in the pound of the 
value of the houfes fet out in the 49 fecurity, were to be 
referved to the crown. 

And for the better quieting and fettling the feveral Patents to be 
perfons intended to be provided for by the declaration and cmi^ficates" 
this act, the chief governor for the time being, upon ''g"ed by the 

._ ^ 111 • rr n cominiflioiiers 

certificates iigncd by the commiiiioners, or any five or \^c. 
more of them, exprefTmg the names of the perfons, the 
quality of their eftates, the number of acres, the barony, 
county, and province in which fuch eftates lay, and the 
rent refervable to the Crown, was authorized, at the requeft 
of the perfons ^o concerned, to caufe efFedual letters 
patent under the great feal to be paffcd to them, without 
any further or other orders from the King. 



* Yet note, that this fecurity v.-as afterwards made up Into lots, and part in 
certificates and patents to certain truftees, in truft for the feveral perfons concerned 
ill the lots, according to their refpeftive debentures, their proportions being men- 
tioned in the patent of every lot ; and every pcrfon concerned had a right in 
equity to compel the faid truftees or patentee^ to coiivey unto him his proportion of 
the lot, being eftimated according to the proportion of his debt. But many of the 
inferior officers have been to this day without latisfadicn, and the whole has been 
fwallowed up b/ the truftees, who generally were 'the principal peifous concerned. 



Tl 



le 



100 Of THE EX C HEOU E R and 



Where (lie Tlie commiffioners, having fully executed their commir- 

books were "ons, werc to dchver up their books unto the Auditof 
to be depofit- general, and duplicates of the fame to the Surveyor general, 
to remain there as of record. 

Complaints The King's declaration for the fettlement of Ireland, 

King's deda- though intended to provide for all interefts, did not fatisfy 
raiioii. all parties. The adventurers and CromwelHan foldiers had 

220. indeed all that they could afk granted them therein ; but 

the officers who ferved before 1649, and whofe loyalty 
only had hindered their being paid in the time of the 
ufurpation, were treated with great inequality, with re- 
gard as well to the quantity of their debt (a provifion 
being only made for the proportion of 12s. 6d. in the 
pound) as the fecurity afllgned to them, which was not 
likely to hold out to anfwer even that proportion. What- 
ever reafon they had to complain, their duty and aftedion 
to the King made them declare themfelves ready to be 
concluded by his Majefty's pleafure. But the h-iHi were 
more clamorous ; and thofe who were entitled to the 
benefit of the articles of the peace in 1648 thought it 
very fevere treatment, that their rcftitution fhould be 
poflponed till reprizals were found out and affigned to the 
adventurers and foldiers who had got poffcirion of their 
eflates. They complained flill more heavily againft the 
inilrudio.n given to thofe commiffioners, in which the 
qualifications for innocency were made fo very firitl. 

Reafon of One of thofe marks of delinquency, viz. enjoying their 

mTrk^drde- cftates in the rebels quarters, was certainly rigorous; but 

Jjntjucnc)'. the reafon upon which it was grounded was, that the 

rebellion being almoll twenty years before, and the Irifh 

having. 



REVENUE OF IRELAND. aoi 

having, it was fuppofed murdered all the Englifli, or 
driven them away, it was not pofliblc to procure, at that 
dirtance of time, witneffcs to prove particular ads of 
rebellion againft moft of thofe who were therein con- 
cerned- 

The commifTioners for executing the declaration fat at Proceedings 
Dublin, and publiHied proclamations, requiring all adven- nlifiionerTin- 
turers, '^sc. within forty days to bring in the particulars of cfFetiual. 
llicir eftates, and all perfons to enter their claims before ^^^^'^' 
the firft of May. But very little was done in thefe refpecls, 
/or want of a law to warrant the proceedings of the com- 
milfioners; and the judges having declared their opinion, 
that the declaration, being only an ad of flate, was no 
warrantable rule to walk by in the difpofing of mens 
cftates, very few or none of the Irifli entered their claims. 

In order therefore to remove fome objedions to the Aa of 
King's declaration, and carry it into legal execution, the '^"'^'"^"'• 
famous a6t of fettlement, 14 and 15 Car. 11. was made, 
of which it will be neceflary to give an abflrad of the 
general claufes, with fome obfervations and points adjudged 
thereon. 

And by this a6l all manors, cables, houfes, lands, 6'C T.andsnmife- 
which at any time from and after the 2^d day of Odober "C'"e"'S' F'f- 

/■ - . , . n , • , . , ^ fcized or le- 

1641, were leizeci or fequeitered into the hands of, or to queikred 
the ufe of King Charles I. or II. or otherwife difpofed of, "°'"\"'^a'-tcr 

- ^ . ^ _ ' ' 2', Oct. 16 I, 

or let out to any perlon or perfons, ufe or ufes, for adven- £?V. 
turers, arrears, reprizals, or otherwife, whereof King 
Charles I. or II. or any * adventurer, foldier, reprizable per- 

fon 

• Theffi foldiers and adventurers were obliged to cl.iioi In order to divert the 

lands which by the vefting ciaufe were in the King; which Is plain from the two 

V L. I. D d claufeg 



202 Of the E X C H R O U E R and 

fon or others, refpejfiively, had and received the rents and 
profits, by reafon or upon account of the rebelHon or war; 
or whereof the adventurers, officers and foldiers then or 
formerly of the EnghTn army in this kingdom, or -f- tranf- 
planted or tranfplantable pcrfons, their heirs or alFigns, or 
any other perfon vvhatfoever, upon account of the faid 
rebellion or war, were in feifin or pofTeffion, on the 7th 
day of May 1659; on which were fet apart or referved, 
towards thefatisfadion of any the faid adventurers, fuldiers, 
or other perfons, in confldcration of any money or pro- 
vifions advanced or furniflied, or for arrears of pay, or in 
compenfation of any fervice or other account whatfoever* 
or referved in order to a reprizal for fuch incumbrances as 
were or fhould be adjudged to any perfons out of the faid 
lands, or for any other purpofe whatfoever; or whereof 
any cujlodiam^ leafe for years, or other grant whatfoever, 
had been made ; or unto which the King's father, or 
himfelf were then anywife entitled, upon account of the 
faid rebellion or war ; or which were then wrongfully de- 
tained or concealed by any perfons whatfoever ; as alfo 

claufcs of making out certificates ; for by tbefe, the comminioiiets were empowered 
to make out their certificates according to every man's intereft; and on fuch certi>- 
ficates the chief governors, \ic. were to order letters patent ; fo that the ibldier and 
adventurer being to begin a title from the King, was to make out his right before 
the commilTioners, and the patent was to be granted not in the ufual way, where it 
was ex gratia by letters from the King, ^nA fiat to the chancellor ; but this was to 
be ex debiio juJUiirr, and founded only on the certificate of the cotuiiiiffioners, 
without any order from the King. Gilb. rep. 242. 

•f- Tranfplanters were fcveral Irifii proprietors of the popidi religion, who, by the 
late ufurping powers during the difotder of the times, were dirpofitfTcd of their 
eftates, merely for being papifts ; and many of thefe, having afterwards fued out 
decrees, were put in poflcllion of lands in the province of Conaught and county of 
Clare, in compenfation of their former eftates. Now, in the recital or preamble 
of the aft of fcttlenient, it is faid, that tho', as thcfedecrees were aifls ol their ow.i, 
they ini£;iit without any injulUce be denied relief, yet they are lelloted fubjeft to 
the provifoes and conditions thetcLn mentioned, 

all 



RE VENUE OF IREL A N D. - zo$ 

all chantries, and all manors, lanfls, rents, tithes, pen- 
lions and other hereditaments whatfoever to them belona:- 
ing, which were in the fciiin or pofTcinon of, and out of 
which any rent or duty was referved, by any, who by the 
qualifications of the aQ. lliould not be adjudged innocent 
perfons ; as alfo all lands and tenements belonging to any 
ecclefiartical perfons in their politick capacity, and that 
had formerly by them been let in fee farm, the right ., ,■ 

whereof was in any perfons who fbould be not adjudged in- 
nocent; as alfo all leafes that had been made by any eccle- 
fiaftical perfons of any lands or tenements belonging unto 
them in thv;ir politick capacity, or to any perfons who 
Ihould not be adjudged innocent, were adjudged and 
declared, as from the faid 23d day of Odober 1641, for- Declared for- 
feited to the King his heirs and fucceflbrs ; and were from ^f'lf ^ from 23 
that time veiled and fettled in the real and adlual poffenion 
of him his heirs and fuccelTors; without any office or in- 
quifition thereafter to be found * ; notwithflanding the for- 
mer proprietors or reputed proprietors of the faid eflates, 
or any of them, were not attainted for the faid rebellion 
or war. 

But it is declared that the ad fhould not extend to the ^ottdi-neai 
avoiding of any conveyance or difpofition of forfeited ance» by'pro- 
\ands, ^c. made fmce the 2';d day of October 1641, by tei'tants, ed- 

* ^ venturcn or 

any protellant adventurer, or ioldier, or other perfon, of or foidien, iSc, 
from fuch perfons whofe ellates, if they had not fo dif- 

* The nonoiPanie in the clofe of this feCuOn was by th? Iri/h popifh proprietors 
thought fevere; but in anfwer to this it was faid, that if there were no attainder of 
the Irilh, it was in favour to them ; that (o they might not be corrupted in blood, 
but left capable to inherit or putchafe afterwards ; and that tlia complaint had been 
much more juft; if they had bees attainted by adt of parliament, without further 
proccfs, as had been dons in leifer rebellions. Rep. of fir Hen. Finch. Cart* 
». 2. app. 76. 

D d 2 pofcd 



2C4 Of the exchequer and 

pofed of them, would have been confirmed to them by the 
rules in the act limited. 

Nor to per- Ngr to the avoiding of any contradt for lands in Conanght 
planted 10 the Or Clare, fet out by decrees, made by proteftants or others 
province of ti^at purchafed any lands from the perfons tranfplanted 

t-onaiight or , . * ~- • , , tt-- i r^ c 

county of thither; nor to entitle the King to the mean profits ot 
Ciaie. ^f^y Qf j]^g f^ij forfeited lands, fince the day aforefaid fet 

out to any adventurers, foldiers, or perfons tranfplanted 
into the faid province or county ; or let by the late ufurpers 
for yearly rents, or granted by them, and confirmed by 
the King's declaration aforefaid, and by the avll ; other 
than fuch of the faid rents then in arrear and unpaid, and 
other than forfeited lands concealed. 

Nor to lands Nor to be conftrued to forfeit and veft in the King any 
belonging to honours, manors, lands, o'C on the 23d day of Odober 

tlie college of , , . , . ^ r t^ ? i- 

Dublin, or to 1641, belonging to the univeriity or Dublin; or to any 
thechurch,or archbifhoD, bifhop, dean, prebend, dean and chapter, or 

to any corpo- f ,- n • 1 r • 1 • 1 ■ • 1 • 

ration, or to Other cccleiiaitical perlons in their politick capacity ; or 
fone particu- ^^^ other College, hofpital, church collegiate or parochial ; 

Jar peiions , , , j j -/i,- c -n 

therein or to the church wardens and parilnioncrs ol any parilh 

named, church for the ufes thereof; or to any guild, corporation 

or fraternity ; or to any parfon, re6tor or vicar of any 

parilh church ; or to fome particular perfons therein named. 

Nor to fnno- ^o"* ^o vfft in the King, or take away any eftate, right, 

cent protef- (j^'c. from any * protefiants, their heirs, executors, adminif- 
tants. • ' ■• 

* Tliefe innocent proteftants and papifls were likewife obliged to claim in purfu- 
ance of the aft, becaufe they were obliged to make out the qualification of inno- 
cence ; but when they made that appear, ll.cy were not enforced to take out any 
new patents, becaufe they were not to bt-gin any new title from the King, but 
weie remitted to their old title to fuch lands as they claimed; and the lands came 
put of the Crown, not by any patent, or new grant, but by ths diveiling claufe in 
the aA. Cilb. rep, 

trators 



RE VENUE OF IRELAND. * &o$ 

trators or alfigns, who did not join with the faid rebels 
before the 15th day of September 1643, whereof upon the 
faid 23d day of Odober 1641, they were fcizedor [KilTcffed 
or entitled ; (other than fuch eftate as they were fcized or 
polTfiTed of, to tlie ufe of the faid rebels) nor to any 
judgment or decree obtained by them in the late courts of 
claims, or in any of the four courts in Dublin ; or for which 
any judgment or decree fhould be confirmed or made by 
the commiffioners appointed by the King for the execu- 
tion of his faid declaration and inflrudions. 

Nor to any eftate, right, &c. of any innocent papift, Nor to mna- 
or their innocent heirs, executors, adminiftrators or ""' p^plAs, 
affigns. 

All perfons their executors, adminiftrators, and affigns, Perfons to 

to whom any lands belonging to fuch proteftant or inno- ^^'''?'" '^""^^ 

cent papift had been alfigned or diftributed, to be firft pro'ciiams or 

reprized before any other. p^p'ids were 

* ■' alLgneii, lirfl: 

to be rcpiized. 

All the manors, lands, 6'c. fo vefted and fettled in To remam in 
the King, (except before excepted or provided for as afore- [jj^ ^,'",V'* 
faid) to remain to the King, his heirs and fucccftbrs, to ciared by ii,e 
the intent to be fettled, confirmed, reftorcd, or difpofed SIu^ll,"" ^ 
to fuch ufes, and in fuch manner, as in and by the faid 
declaration and inftrudions and by the acl are declared and 
appointed; and the faid declaration and inftruflions are 
thereby, with the additions and alterations thereby made, 
ratified and confirmed. 

And the manors, lands, tenements and rents whereof Ecdefiaflical- 
any archbiihop, bifliop, dean, dean and chapter or any j^*'^"^"^ ^'^" 
other ecclcfiaflical perfons whatfoever, iu tlicir politick 
capacity, were actually feized, or poiTcfTcd in the year 

1641, 



2o6 Of the E X C H E Q^U E R and 

1641, and through the fury of the times had bcendifpof- 
fefled, were to be forthwith reftored, and delivered into 
iheir quiet and peaceable poiTcffion. 

Saving rights Saving the rights of all others (other than fuch pcrfons 
who fhould not be adjudged innocent papids) by this ad. 



vt' c-thers. 



LeafesTor And ieafcs granted for any certain term of years unex- 

ftops, he' pired, by any archbilhop, &c. or any other ecclefiaflical 
forfeited, _ perfons, of any lands to them belonging, and whicii were 

civen to tlieir , , _. ^ _ . , n 1 • 1 xr- r .1 

uipeaive by tiie act iorleitcd or velted in the Kuig, are tor the re- 
^^■"- mainder of the term unexpired of fuch leafes, given and 

confirmed unto the refpedive fees or bodies politick to 
whom the reverfions belonged; except they lay within the 
fecurity of the 49 officers ; and except all forfeited leafes, 
that exceeded the term of 60 years, of any chantry lands 
or houfes lying within the fecurity of the faid officers, and 
which were not furrendered nor fcntenced to be fur- 
rendered to the church in or before th.e years 1640 or 
1641 ; the remainder of fuch term unexpired being 
efteemcd part of the fecurity of the faid officers. 

ChuTcli lands And out of the lands belonging to any archbifhop, 
}^ianted in fee ^jfjjQp ^c. Or othcr ecclefiaftical perfons, which had 

iarni, and for- r' _ r ' ^ 

ieited, to be been granted in fee farm, and were by the ad forfeited 
w'aTo't'au?- ^'^^ vefted in the King, feveral yearly fums were to be al- 
nientation to jotted and fet out for the better fupport and maintenance 
b^ftopr.^'bi-" of feveral archbifhqps and biiliops therein named, and their 
fkops, isv. fucceflbrs, for ever. And to the provoH of Trinity college, 
college" r\c?^x Dublin, (out of the forfeited lands in the arch- 

bifhoprick of Dublin) and his fucceiTors for ever £300 per 

an«»um. 

And 



RE V ENUE OF IRELAND. 207 



And all impropriations or appropriate tithes forfeited or Impropria- 

_ . , [r- I • I • ] r rr i i • n tioiis or im- 

veited in the King, his Iicirs ana luccellors, by this aa, or propriate 

othervvife forfeited and efchcatcd to him in riaht of the tithes lor- 

Crown (if there were no lea(cs thereof in being unforfeitcd, fettled on in- 

or as foon as fuch leafes fliould expire, or be otherwife '^'V^^^;"'s »"'* 

»^ ' their luceel- 

determined) are thereb* giyen to the church for ever, and fors, where 
fettled upon the incumbents and their fucccfTors, bavins: ''^^^ ''""^^*"= 

r _ _ ' & or do arile, 

the adual cure of fouls in thofe parirties where fuch im- 
propriations were, and fuch impropriate tithes did arife ; 
referving fuch portion thereof to be fettled upon the vicars 
and choir-men of each cathedral church for the increafe of 
their maintenance, as the Lieutenant, &c\ and council 
fhould think fit; they the faid incumbents and their 
fucccfTors paying to the King, his heirs and fuccefTors, 
fuch rents and duties as were formerly paid for the fame, 
with fuch increafe of rents as by the faid Lord Lieutenant 
and council fhould be adjudged reafonaWe ; or from the 
expiration of the faid unforfeited leafcs refpedlively *. 

* For the explanation of the feveral claufes relating to Impropriations it is to be 
obferved, that although the granting words are as full as the claufes about augmen- 
tations and the college, yet the feveral bifhops of the diocefes wliere thofo impro- 
priate tithes lay thought it advifable to pafs patents lor them in trull for their 
clergy; upon which, and not before, the fcveial incumbents enjoyed the dune as 
foon as the old leafes from the Crown expired. 

Several refloties being appropriate to religious houfes, they fo continued until the 
dlfToiution, and then they came by the King's grant into lay hands, or continued in 
the Crown, who made long ieales of them to feveral pcrfons Now, fuch as weie 
the inheritance of the fubjeft, and were forfeited by this rebellion, the King gives 
abfolutely by the a£l to him who had the vicafage, as an augmentation of his living : 
and fuch as were in leafe to proteilants, or unforfeiting perfons, he grants iikewilc 
to the vicars, or thofe who had the cure ; and foon after the expiration of the un- 
forfeited leafes, the Duke of Orniond had many of thefe leafes ; but as foon as they 
were expired they came to the clergy, their biihops having before paffed patents ibr 
the ufe of their clergy. 

Provided 



«o8 Or THE E X C H E O^U E R and 

Lord Lieii'c-- Provided that notluns; in the a<^ (hould extend to the 

"he"bidrpre- difpofing or altering of any impropriate redories or tithes, 

liJeiits of or rents, enjoyed by, or fettled on the Lord Lieutenant, &€. 

Cmiiu^'iirriot or enjoyed by the lords prcfidents of Muufler and Conaught 

ta be preju- in rigiit of thcir places. 

diced as to 

pI.'eTao- And that the Lord Chief Juflice of the King's bench, 
ries, tfc. and Lord Chief Baron of the Exchequer, and maftcr of 
the roll-;, or any other of the King's officers, fhould and 
Saving fnr might have and receive fuch X port-corn of the fevcral 
port-corn. rcdories which formerly had been paid and referved. 

Loid iJeiite- The Lord Lieutenant, &c. to allot fuch perfons (who 

cTict; tv to by ^he rules of this ad fliould be refbred unto the faid 

allot recom- rcdorics impropriate, in cafe no fuch annexation fhould 

fto"rabieper- ^^ made) fuch recompcnfe out of the fame impropriations 

fons for their 33 fllould be tllOUght fit. 
reiftories iiii- 

ll7cd\'o '"'" All adventurers, their heirs and affigns, and all other 
churches. perfons claiming to have any lands or tenements as original 
Adventurers, advcnturcrs, or under adventurers, were to pay to the 

topavoneOf. -, . ^ ,, , , ^ , ^ .^, . ' •^ - 

year's piofit King oue tull year s value or the pronts iiium-g out or the 
of their land ]ands poffefTed and enjoyed as aforefaid, to be paid by two 

to tlic Km?. i*^ .... _ ^ Aiii 

equal payments withm the Ipace or two years. And all 
foldiers, their heirs or alligns, or any claiming under them, 
were to pay an half year's value of the profits ifluing out 
of the lands pofTelicd and enjoyed by them, in fatisfacflion 
o! arrears, to be paid at one entire payment. 

Etafmus Provided that ail lands fettled or conveyed before the 

Smvih, lifq; fiid day of May, 1662, on Erafrous Smyth, Efq: for any 

thelandsfwt- . -^ ■' , . ' ,, , , r 

iedonhlmfot pious or otlicr ctiaritable ule, Ihould be exempted trom 
anypiousufes p;iyi,ior the year's rent herein before impofed S. 

exempted i - .-> .; r J a 4 

from fuch t For port corn fee chap 4. And 

payment. § '1 his liratmus Smyth was a cnnfiJeiable adventurer, and concerned in the ad- 

vcrituies upon the douUin^ ordinance in 1643, b which all ihey who adventured 

money 



REVENUE or IRELAND. 209 

And forfeited leafes of any mefTuagcs or lands not ex- R^fiJue of 
ceeding 31 years or three lives, from the 20th day of ijfeafor^t 
Odiobcr, 1641, the immediate reverfion, &c. whereof y'^^''^"'' tiircc 

III, . ~ -n • I 1 lives, wheie 

belonged to any innocent proteitant or papilt, inight be the immedi- 

granted by the Lord Lieutenant, &c. unto fucli innocent '"cievetfion 

re verfi oners, who by virtue thereof fhould hold and enjoy noccnt pro- 

the faid leafes airainft the Kine, his heirs and fucceflbrs, '<-:'^='nt."y P»- 

, ° ^' • pift, might l,e 

and all otlier pcrions. granted by the 

Lord Lieute- 

Providcd that no undifpofcd or unconfirmed lands in reveifior.er. 
the province of Ulfter, which had come, or fhould come to Lands in 
the King's hands, fhould be fet out in fatisfadion of defi- rerer'ved°for 
cient adventurers ; but that the fame fliould be wholly re- fcpriiais. 
ferved and difpofed of for reprifal according to the full value 
and worth ; unlefs the forfeited lands in other provinces 
fhould not be found fufficient to fatisfy thefe deficiencies. 

money on pretence of carrying on the war in Ireland (though it really was for the 
ufe of the parliamenl in England againft the King) v/ere to have double fatisfaftion in 
lands in Ireland. Now tho' by this aft thefe adventurers were only to have fatis- 
faction for the fums they really paid, yet they had fo much favour (liown them, that 
they might apply the deficiencies of foldiers or adventurers to the overplus, and fo 
continue their pofleflion. This Erafmus Smyth, then being an old batchelor, made 
the then Duke of York believe that he fhoulc: have the remainder of all his 
fortune in cafe he died without iiTue, and there being then little probability of his 
having iffue, the Duke became agent for him, and got him all the favour poffible 
in the aft of fettlement. But the pretence was, that feveral publick pious ufes 
ftiould be performed by the faid Erafmus Smyth after he had palTed patent of his 
efiate, which was valued at four or five thoufand a year. The Duke required 
him to fettle the eftate according to his promife, which with much ado he fettled on 
the Duke in failure of ill'ue of himfelf, and at the fame time founded a fchool in 
Tipperary, another in Drogheda, and a third at Galway, all which were far fhort of 
the value of what he propofed to fettle to pious ufes ; however he was connived at 
for the reafons before-mentioned ; but he afterwards married and had fcvcral fons, 
and his defendants have ever fince enjoyed the eftate, fo that the Duke of York 
was difappointed, and the intended pious ufes not executed. 

Vol. I. E e And 



2IO 



Of the exchequer and 



Lands granted 
by the King, 
dfc. to (land 
charged with 
fuch rents as 
the lands of 
adventurers 
and foldiers. 



Where 
greater rent 
was referved 
in the patent 
than the quit 
rent would 
amount to 
then iuch rent 
to be paid, 
and no other 
quit rent. 



And it was enaded that all the lands in Ireland granted 
by the King under his great feal of England or Ireland, 
and any way ratified by the ad, fhould ftand charged 
with a year's rent, or a year and an half's rent, and fuch 
other like quit rents and annual payments wherewith any 
the lands of adventurers or foldiers flood charged, to be 
raifed, levied, and paid as other the like rents and pay- 
ments by the ad are appointed to be paid. 

Provided that where a greater rent was referved upon 
any fuch grants and letters patent than the quit rents 
referved by this ad would amount to, then the rent 
referved by the letters patent fliall be duly paid, and no 
other quit rents ; faving to the King, his heirs and fuc- 
cefTors, all right and title to any manors, lands, C^c which 
he or his father had on the 22d day of Odober, 1641, ia 
right of his Crown of Ireland; and which were then, or at 
any time within ten years before, in charge in the Exche- 
quer, (otherwife than by inquilition of lands in Conaught 
found and returned in the time of the Earl of Strafford's 
government) and which were not fince difpofed by the 
King, or his father, by letters patent under the great 
feal of England or Ireland; and other than fuch rights and 
titles as in and by a' certain ad of parliam.ent pafTed in 
England, entitled, An ad of free and general pardon, 
indemnity, and oblivion, were mentioned or intended to 
be barred or extinguiflied. 



Eftates of 
papills,reftor- 
able, to be 
charged with 
an half year's, 
if they took 
no lands in 



And the Lord Lieutenant, &c. and council were 
empowered to charge, for the ufe of the King, the 
efiates of papifls refforable by the ad, not exceeding 
the proportions following, viz. all papifls who took no 
lands in Conaught, one half year's value, and fuch as took 

lands 



REVENUE OF IRELAND. 21I 

lands in Conaught, one year's value of the cftatcs nnto Con^iugiu, 
which they were or fliould be reftored ; to be paid into the L.^r's vaiu\ 
receipt of the Exchequer for the fatisfying unrcftored it'theytook 
perfons for want of reprifals ; or for the purchafing of re- to enlarge the 
prifals, adventures, arrears, incumbrances, or other allowed '""^' for re- 
intcrefts by this ad, from fuch as fliould be willing to fell 
their rights ; whereby the land defigned for reprifals might 
the better hold out to anfwer the ends of the King's de- 
claration. 

The a£t of fcttlement was far from giving fatisfadion to Aa of fettle- 
all parties; it was much complained of by the Irifli, and "Sio^y'^' 
by none more juftly than the 49 officers, whofe merits did Carte.v. 258. 
not admit of a difpute, and who were the only perfons that 
could in flrid juftice demand the payment of their arrears. 
They were many of them ancient inhabitants of the king- 
dom, and of the mod confiderable and befl interefted per- 
fons therein ; had loft great eftates by the rebellion, and 
had diftinguilhed themfelves by their loyalty. Notwith- 
ftanding which feveral grants and provifoes had been 
obtained from the King, and inferted in the ad, which 
intrenched upon the fecurity allotted for the payment of 
their arrears. 

A bill of explanation was prepared by the Lord Lieute- g;]] ^f e^pj^. 
nant and council, and fent over to England in September, "^''O" '"^"^ 

,^ , ri-i T- iT^) from Ireland, 

1663; the purport or which was to explam tlie Kmg s and irs pur- 
meaning in fome claufes in his declaration, to affign a better port, ^'afte, 
fecurity to the 49 officers, to prevent the reftitution of the 
Irifli to lands and houfes in corporations, (which was done 
for reafons of ftate, upon a reprefentation from the commif- 
iioners of the multitudes fo reftored) to take away a fixth 
part of the foldiers and adventurers lands, and thereby to 
iocreafe the ftock of reprifals, and to make provifion for 

E e 2 fome 



V. 290 



212 , Of the EXCHECtUER and 

fome eminent perfons who were cut oft from all manner of 
relief by the power of the court of claims being determined. 
There had been four thoufand claims of innocency entered 
in that court, yet they had not time to hear fix hundred of 
them at the day their commilfion ended. The claims of 
all innocents that had been tranfplanted into Con aught 
were, by the commiir:oners inftru6tions, not to be heard 
till thofe of innocents who had no land were firft ad- 
judged ; fo that not one of them had been heard. There 
was in the bill fomething done for thefe, and for the 
people of all forts, towards their fecurity and fettlement, 
beyond what was done by virtue of the former ad. To 
increafe the ftock of reprifals, the want of which was the 
great obftru6lion of the fettlement, there was a claufe in- 
ferted for refuming into the King's hands all eflates which 
had been obtained by bribery, forgery, perjury, fuborna- 
tion, falfe admeafurement, and other undue means, or 
were enjoyed by perfons that had by any overt adt oppofed 
his majefty's reftoration, or had fince endeavoured the 
diflurbance of the publick peace. 

obic-afons But feveral objedions being made on all fides to the bill, 

H>ade to It. ^1} parties grew weary of the unfettled condition in which 
they found themfclves, and grew difpofed to relax fome- 
thing of their feveral pretenfions. To this difpofition in 
different interefts there were other confiderations which 
feemed to render a general agreement pradicable. Upon 
examination of the pretended a6ls and ordinances of the 
late times, and the feveral books of fubfcriptions, and the 
times when they were made, it was difcovered that one 
entire moiety of the adventurers money was fubfcribed and 
paid after the doubling ordinauce, and confequently half of 
the lands fet out to them ought to be retrenched, they 
being to receive only fimple fatisfadlion for fuch money as 

they 



REVENUE OF IRELAND. 



21' 



they really and bona fide advanced. And yet the adven- 
turers who demanded reprifals were moft of this fort. 

There were likewife grofs abufes difcovered in the 
manner of fetting out the adventurers fatisfadion -, for 
they had whole baronies fet out to them in grofs, and then 
they employed furveyors of their own to make their ad- 
raeafurements ; and thofe finifhed, they had never fince 
brought in their furveys or field books into the Surveyor 
general's office, or to publick view. Thus they had ad- 
meafured what proportions they thought fit to mete out 
to themfelves ; and what lands they were pleafed to call 
unprofitable they had returned as fuch, let them be ever 
fo good and profitable. In the moiety of the ten counties, 
wherein the fatisfadion of the adventurers was fet out, 
there were 245,207 acres fo returned. Several perfons, 
in cafe the King would grant them fee farms of all thofe 
lands held as unprofitable in five of thofe counties, ofl'ered 
to give an higher rate for them, one with another, than 
was paid him in quit rents for the profitable ; and it was 
probable that others would do the like in the other five 
counties. The lands held by the foldiers as unprofitable, 
and returned as fuch into the Surveyor's ofiice, amounted 
to 665,670 acres, as appeared by a particular recital thereof 
in the certificates of the proper officers. 



Abufes dif- 
covered in 
the manner 
of fetting out 
the fatisfac- 
tion of the 
adventurers. 



Befides the dedudions to be made on this account, if 
the lands both of the adventurers and foldiers were re- 
duced, as they ought, to Englifli meafurc, according to 
the ads, above 500,000 profitable acres would be faved to 
his Majefty for a fund of reprifals. 

When 



214 Of THE EXCHEaUER and 

Ptopofaii of When the bill of explanation was taken into confide- 
Roman^Ca- f^tion in England, propofals were mace by the agents for 
thoiicks, the feveral interefts. The Roman Catholicks, bi. fides a 

Cajte, V.2. ^^p^,^j ^^ ^^^ Englilh ads of 17 and i 3 Car I. and all at- 
tainders fince October, 1641, and the eflablilhment of the 
Down admeafurements, and Earl of Strafford's furvey, the 
confirmation of all the decrees of the court of claims, and 
fatisfadion to polTefTors for improvements, propofcd that 
all the lands belonging to the Roman Catholicks in 1641 
fliould be vefled in his Majefty, who thereout fhould 
aflign 1,000,000 acres of profitable lands, plantation mea- 
fure, to the adventurers and foldiers, in full fatisfadion of 
all their pretences to lands for adventures or arrears ; to 
the 49 officers their fecurity, if it did not exceed their de- 
mand ; to innocents adjudged by the court of claims, the 
lands decreed them ; and the refl: to be fet out for fatis- 
fadion of publick debts, provifions, &c. before the cefTa- 
tion, and to provide for the nominees not already reflored, 
in fuch proportions as his Majefly fhould think fit, till 
after the fubdivifion and diflribution of the refl among the 
feveral interefts j and then one moiety thereof to be ap- 
plied for the benefit of fuch proteflants, intended to be 
provided for in the fettlement, as fhould by the alterations 
thereof be mofl prejudiced in their refpedive fatisfadions, 
in fuch proportions as his M:ijefly fhould think fit ; the 
other to be diftributed to fuch of the Roman Catholicks 
as fhould be the greatefl fufFerers by the faid alteration. 
Thefe moieties were to be taken refpedively out of the 
lands affigned to the Irifh and Englifli by the ad of fettle- 
-ment; each party fupi)lying wliat was to be diftributed to 
the fufFerers of their denomination. They propofed like- 
y/ifc to advance his Majefty's revenue by quit rents and 

fines 



V. 2. 30j. 



REVENUE OF IRELAND. 215 

fines payable out of lands to the fum of /^ 200,000 a 
year J to which all the other interefls readily agreed. 

The foldiers defired that the Earl of Strafford's furvcy, fropofals or 
and Sir William Petty 's, might be compared and adjufted, fo !^°J3'"dVnm 
as to form thence an authentick rule and flandard, rers, Carte, 
whereby to know the proprietors quantities, qualities, 
and values of the lands; and that all the lands whereof 
the Roman Catholicks were pofleffed in 1641 being vefted 
in the King, two fifths might be reilored to them, and 
the other three fifths diftributed among the feveral En- 
glifli interefls. The adventurers complaining that they 
had loft above 200,000, acres by the decrees of the 
court of claims, defired that the reft of their fecurity 
might be continued to them. But thefe propofals 
being oppofed by the Irifli, all the Englifli interefts 
agreed in making another, viz. that all the decrees and 
fettlements already made to the Irifh fhould be confirmed 
to them, as fully as they were decreed, unlefs the Irifli 
defired a review; and that 400,000 acres more fhould 
be fet a part for nominees, but all the reft of the lands 
vefted in the King to be continued and diftributed among 
the feveral Englifh interefts. The Irifh objected to 
the uncertainty of this propofal, as not mentioning 
where the 400,000 acres were to be fet out, and as 
being very far fhort of giving fatisfadion to many 
hundreds of innocents yet unheard, whofe rights were 
faved by the ad of fettlement, as well as to the nomi- 
nees; computing this deficiency at 170,000 acres, 
with regard to tranfplanted perfons in Conaught, 
befidcs what would be. requifite tofatisfy other per- 
fons provided for in the former ad, but yet unre- 
ftored. This gave occafion to various computa- 
tions 



2i6 Of the EXCHEQ^UER and 

tions and difputes about the materials and flock for rc- 
prifals; and to leffcn the uncertainty and difficulty of 
that matter, the adventurers and foldiers confented to be 
reprifed in quantity of acres only, and not in value, 
worth, and purchafe. 

Final agree- The Roman Catholicks at laft to end all difputes pro- 
parties, Carte, po^ed, that if, for the fatisfadiion of their interefts, 
V- 2- 303- the adventurers and foldiers would part with one third of 
the lands refpe£tively enjoyed by them on "May 7th 1659, 
in coniideration of their adventures and fervice, they 
were ready to agree to it ; this propofal was in fine ac- 
cepted, and one third of all the King's grants (except 
thofe made to the Duke of York, and fome others) being 
like wife retrenched, all matters of any confequence were 
thereby adjufted. 

And bill of Thus was the fettlement at lafl effeded by the com- 
expianation ^^^^ confent of all the feveral intercfls concerned: and 

agreeable ..^ .. ' 

thereto, Carte in confequencc thereof the Englim council, on May 18th 
T. 2. 304. 1665, ordered that the adventurers and foldiers fhould 
have two thirds of the lands whereof they flood pofTefTed 
on May 7th 1659, that the Conaught purchafers fhould 
have two thirds of what was in their pofTefTion in Sep- 
tember 1663, that what any perfon wanted of his two 
thirds fhould be fuppiied, and whatever he had more 
fliould be taken from him; that the adventurers and 
foldiers fhould make their eledion where the overplus 
fhould be retrenched; and the 49 men fhould be 
entirely eftabliflied in their prefent pofTeflions. And 
upon thefe refolutions the a6t of 17 and 18 Car. II. feCs. 
5. ch. 2. or ad of explanation of the ad of fettlement, 
was drawn up and received the royal afTent. 

And 



REVENUE OF IRELAND. 



217 



And by this ad the lands, tenements, liereditaments, Lands, ^c. 

-, n.-iTr-ii n r r ^ j vefted in the 

tsc. veued in the King by the a6t 01 lettlement, are de- King by the 
Glared to be veiled in him freed and difcharg-cd from all act ot letile- 

I 1 r 1 nient dilchar- 

eiiates tail, and from all conveyances made betorc the ed from efta- 

23d of Odober 1641, by any tenant in tail, and from '" tail, tifc. 

all titles and eftates derived by, from, or under fuch 

conveyance, and from all remainders, reverlions, rights, 

titles, interefts, c^r. to be difpofed of and fettled to 

the ufes limited and declared by that and the prefent 

ad. 

And it is thereby declared that no perfon, who by the Perfons not 
qualifications in the former ad had not been adjudged .^ud^ed'inno- 
innocent, fhould be thereafter adjudged innocent, fo as to cent barred, 
claim any lands, £e?c. but fhould be for ever barred and 
excluded from all claims, Gfc. 

And it is enaded that the adventurers and foldiers Adventurers, 
who on the 7th of May 1659, were feized or pofTeffed of g.^ 'oidiers. 
any Lands, <b'c. towards the fatisfadion of adventures or confirmed in 
arrears, and all deficient adventurers fhould hold, and enjoy, '^'° ''^"^'^^• 
and be fettled in fo much of the forfeited lands vefted in 
his Majefty, as fhould amount to two thirds of what they 
had, or ought to have had, on the 7th of May 1659, to 
be computed by Irifh meafure, according to the Down 
furvey, where the Down furvey had been taken, and 
where the Down furvey had not been taken, by the 
StrafFord furvey, or by fome other furvey to be taken ; 
wherein the unprofitable land fhould be caft in together 
with the profitable ; which two thirds fhould be held 

Vol. I. F f and 



2i8 Of the EXCHEQ^UER and 

and enjoyed by them, in full fatisfadion of any right 
or claim they might have by virtue of the former 
a£t. 

Adventurers, And no adventurer, foldier, forty nine officer, or pro- 
to bTreprifed tcftant purchafer, in Conaught, or Clare, before the ilt 
two thirds, of September 1663, in poffeffion of lands reftorable 
poiTeffed. was to be removed until he fhould have as much other 

forfeited lands fet out to him, as fhould amount to two 

thirds of the lands fo to be reftored. 



Direftions to 
be obferved 
when the ad- 
venturer, fol- 
dier, l5fc. was 
in pofTeirion 
of more or 
Icfs than his 
two thirds. 



Ail deficient 
adventurers 
to be fatisfied 
in the fame 
barony or 
County. 



And in order that there might be as little change or 
alteration of poffeffion as fhould be confiflent with the 
end of the a€t, it was direded that where any adventu- 
rer or foldier fhould be found to have in his poffeffion 
more lands undecreed away, than his two thirds fliould 
amount to, he might continue poffeffion of fo much as 
the commiffioners fhould adjudge his two thirds to 
amount to, and the overplus to be cut off at his or their 
elcdion. And the like rule to be obferved in the re- 
trenchment to be made from the proteflant purchafers ia 
Conaught, and Clare. And where any adventurer or fol- 
dier fliould be found to be poffeffed of lefs land than his 
or their two thirds fhould amount to, that then he might 
continue in poffeffion of what he had, and the refidue to 
be fet out and made up of other forfeited land, to be 
allotted and fet out as near as might be to the lands in 
his poffeffion. 

And it was further direded that all deficient adventu- 
rers, who were to be fatisfied for two thirds of fuch their 
deficiencies, and all the adventurers, foldiers, and pro- 
teffant purchafers in Conaught, and Clare, to whom lands 
were to be fet out for the making up their two thirds, 

ffjould 



REVENUE OF IRELAND. 2ig 

fliould be fatisfied in the fame barony or county, or 
in the next neareft in value, it" it could be conveniently 
done. 

And the commiffioners for execution of the ad were Rooks to t.e 
thereby diredled to caufe books to be made, in which commiiHo-^ 
fhould be entered the portions allotted to each adventu- "'-•rs and re- 

, . , ,. /.-> r- 1 • I • 1 1 turned into 

rer, and loldier, C5f. ror their two third parts; and to re- ,|,e Exche- 
turn a duplicate thereof into the court of Exchequer, 'i"er. 
there to remain of record. 

And upon a certificate under the hands and feals of Patents to be 
the major part of the Commilfioners, of the lands fo al- f^',ifi',ltTo" 
lotted, with convenient defcriptions and denominations thecom- 
thereof, and prefented to the Lord Lieutenant, 6'^. he *"' '°'*'^^" 
the Lord Lieutenant, &c. was thereby authorized and 
required, to caufe letters patent to be pafTed of fuch 
lands, without any further letters or warrants from his 

Majefty. '^'here eftate 

•^ •' for lite onlf 

recovered by 

And where the eftate in any lands recovered by any an iriih 
Irifli claimant, by any decree by this ad confirmed, per'fonagaina 
fliould not be greater than for the life of fuch claimant, ^^^i^'" 'lie 
the commiffioners were to give the perfon againft whom nl^^giu 'take^ 
the decree fliould be made his eledion to take the re- f''^. reverfioi! 
verfion in fee of fuch lands, expedant upon the deter- thirds in 
mination of fuch eftate for life, in lieu of his full two °'^" '^"'^s. 
thirds; or to have his fuH two thirds fet out to him eilatrfoMiTe 
prefently out of fome other forfeited lands. And where only left in 
the eftate fo recovered by an Irifli claimant fliould be againft whom 
fuch a remainder, or reverfion, as fliould leave to the decree, irv. 
perfon againft whom the decree fliould be made an the fa;iie in 
eftate for the life of fome other perfon onl;, the com- fatisiadion of 

* •" .^ oneot the 

t t 2 millioners thirds. 



220 Of the EXCHE0,UER and 

miflioners were to give the perfon againft whom the de- 
cree (liould be made his eledion to continue the pofTef- 
Hon of the land during the life of fuch perfon, in fatisfac- 
tion of one of his third parts, together with an allotment 
of another third part, or to have his full two thirds fet 
out to him out of fome other forfeited lands. 



Such letters 
patent con- 
tirmed againfl: 
the King dif- 
charged of all 
eftatcs, isfc. 
not tlierein 
faved. 



49 officers 
confirmed in 
lands not de- 
creed away, 
ifc. 



Proteftant 
purchafers 
Irom^anf- 
planted per- 
fons to hold 
two thirds. 



And all letters patent granted by virtue thereof are 
thereby confirmed unto the feveral perfons therein named, 
according to the eftates therein granted, againft the King, 
and all other perfons claiming by, from, or under him, 
difcharged of all forfeitures for non-payment of money, 
or not putting in of claims, i^c. and of all eftates tail, and 
all other eftates of freehold or inheritance, and all rever- 
fions, remainders, titles and interefts whatfoever, not 
decreed or already allowed, other than what were intended 
to be preferved by this ad, and fhould be referved in the 
faid letters patent. 

And it is thereby further enaded, that the proteftant 
officers ferving before 1649, and not excluded by the 
former ad, and who had received no lands or money for 
their pay due to them for their fervice, fhould hold and 
enjoy, and be continued and confirmed in all and Angular 
the lands, &c. not already decreed away by the commif- 
lioners, and in the benefit arifing from the redemption of 
mortgages, ftatutes and judgments, &c. > 

And it is thereby enaded, that proteftant purchafers 
before ift September 1663, from tranfplanted perfons in 
Conaught and Clare, fhould hold and enjoy and be con- 
firmed in two thirds thereof, to be allotted them by the 
commiffioiiers, and to be entered in books and pafted by 
letters patent, as in the cafe of adventurers and foldiers. 

And 



REVENUE ov IRELAND. 2ii 

And it is further enaded, that neither adventurer, NTo perfons to 

foldier, 40 officer, proteftant purchafer in Conau^ht or ''^ repnfea 

^'' ^ ^ o above tv.o 

Clare, tranfplanted perfon, or any other perfon, entitled thirds. 
to rcprifal, fliould be enabled to demand further than 2 
full third parts. 

And it is further enaded, that all lands by this or the All l.mds 

former ad vefted in the Kin?, or reftored by virtue of any \^.^^^ '" ''^^ 

'-',./ •' ''^'ng, or re- 
decrees, or by virtue of any claufe in this or the former ftored, fubjeft 

ad, and not particularly, by exprefs words, excepted from jn'^^^'J^'"^^ 

quit rents in the fame claufe, fhould be fubjtd and act. 

liable to fuch quit rents, to be paid his Majcily, ab in the 

former ad is direded*; faving only that the lands in the 

province of Ulfter, which by the former ad were charged Lands In 

with one penny the acre quit rent, fliould be thenceforth ^^^" '*' two 

, , . . , . pence the 

charged with two pence the acre quit rent. acre. 

But a power is thereby given to the Lord Lieutenant Power given 

and council, within the fpace of three years, to make fuch 'o '•!« council 

. /- 1 • ,1 '° ^ozie quit 

moderation or abatement of the quit rent as they mould rents. 
think fit, where the quit rent fhould be fo near the value 
of the land as to difcourage improvement, which order of 
council, enrolled in the Exchequer, is thereby made as 
efFedual as if thereby enaded. 



confirmed. 



And decrees made by the commiffioners under the for- Decrees of 
mer ad, whereby any proteftants had been declared irfno-^ innocency 
cent, are thereby confirmed. And -J- decrees whereby 

• On this claufe chiefly it was determined in tliis court, in the cafe of the King 
V. Dardis, Hill. 1667, that the eftates of innocent papills fhould be fubjcd to quit 
rents. 

t The decree of the commilHoners could not reduce the eftate of an innocent 
papift, fo as to give him a lefs eftate than what he had before, for the decree did 
not make a title to the innocent papift as it did to the adventurer or foldier. 
Gilb. rep. Kcllet v. Mc.Carty Moore. 

any 



222 Of the EXCHEQ,UER and 

any papifts had been declared innocent, and which fhould 
be taken out within a certain time, are thereby likewifc 
confirmed, with fome exceptions and reftridiions; but the 
perfons fo declared innocent and reftored are thereby 
debarred from fuing for mean profits. 

Decrees of And wliereas many perfons had put in their claims 

^a"«"/"«f%ot before the former commiffioners, as innocent perfons, 
toentitis thereby demanding fo nc fmall parcel of land only, or 
any other deriving a title to fomc fmall part from fome Irifh papifl, 
lands. and thereupon no oppofition being made, the commilfioners 

declared the claimant, or the perfon under whom the 
claimant derived, to be innocent quoad hoc-, after which 
the claimants, 6'^. alleging themfelves to be declared inno- 
cent, entered upon great eftates in feveral counties, as 
ciivefled out of the Crown by fuch judgment of innocence, 
whereas if the whole eftates, to which the claimants pre- 
tended, had been then in queftion before the commiffioners, 
the adventurers and foldiers therein concerned would have 
been fummoned, and might have produced proof of their 
nocency ; it is therefore enaded, that no fuch decree of 
innocency quoad hoc fhould give fuch perfon any title to 
enter upon or enjoy any other lands, than what were 
particularly mentioned in fuch decree. 

Innocents left And becaufe feveral perfons had been decreed innocent, 

to law, the but ]^^^ ncvcrthelcfs not been reftored, but had been left 

agaliiii them, fo the courfc of * Ihw for the recovery of their pofielHons, 

by trying their titles, it is thereby enadedj that the defend- 

* Tliis was where a papift was innocent, and pretended a title to land, and 
fummoned the proprietor to appear before the commiflioners, and the proprietor 
not only denied tlie innocence but likewife the title of the papiil claiming the eftate, 
there if his innocency was found, he was found innocent at large and left to the 
law to try his title to the eftate. 

ants 



RE VENUE OF I R EL AN D. 225 

ants in fuch claims fhouid within three months make 
their tlcdion, whether they would relinquifli the poflcf- 
fion of the lands in controverfy to the King, and refort 
to other forfeited lands for their two thirds, &l\ or abide 
a trial at law ; and if they fhouid eledt a trial, and the Irifli 
claimant fhouid fail to profecute his title, or a verdidt 
and judgment fliould pafs againft him, then the adven- 
turer, foldier, <S?t". was to hold the land to him and his heirs ; 
but if a verdiiSt and judgment fhouid pafs for the claimant, 
or no fuch election fliould be made, then the adventurer, 
foldier, &c. was to be excluded from demanding his two 
thirds. But it is thereby directed that no other title fhould 
be given in evidence by fuch Irifh claimant, but fuch as 
was alleged in the claim exhibited before the com.mif- 
fioners. 

And the aci further directs, that in cafe of doubts or Doubts 
defects arifins: or appearing therein, the commiflioners ^f'""'"? '^ j^*' 

C' rr o explajned by 

might, within two years next after theirfirftfetting, acquaint Lord Lieute- 
thc Lord Lieutenant and council therewith, and that fuch "^"'^"^ 

' council. 

order of amendment or explanation as they fhouid make 
in writing, within the faid two years, and enrolled in 
Chancery, fhouid be as effedtual as if it had been part of 
the a£t. 

And in confequence of the lafl: mentioned claufe in the doubts by 

foregoing aO., and of certain doubt"? propofed to them by ^°'^'^ Lieute- 

the commillmners, they did by an order of council, bearing council, 

date 9 April 1666 and enrolled in the court of Chancery, EftatesTef/ed 

order and declare, firft, that all efcates, (sc. which did on the requeilered, 

23d of Oflober 1641, or at any time fiice, belong to any taken°andad- 

Irifh papift, or which had beeo returned by the civil fur- judged for- 

ir>. r 11- 1/1 -nj *eircd to and 

vey, or Down furvey, as belonging to any Jriln papiU, nnd yefted in his 
which at any time after the 23d of October 1641 were Majefty, 

•' -' ' . , without lur- 

feiZCd, ther proof. 



224 Of the exchequer and 

feized, or fequeftered, or vefted in his Majefty, upon account 
of the rebelhon (excepting fuch eflates as had been decreed, 
to innocents, and belonged to them on the 22d of Od^ober 
1 641, and excepting fuch lands as iiad been reflorcd to 
the former proprietors by fome claufe in either of thofe 
ads, and excepting any lands for which lome judgment 
or decree was had by a proteftant in the late court, or 
pretended court ©f claims, or in any of the four courts, 
before the 22d day of Augufl 1663) fhould at ail times 
thereafter in the four courts fitting in Dublin, and in all 
courts of juttice, and in all trials, adions and fuits, both 
in law and equity, as well between his Majefty and any 
of his fubjeds, as between party and party, without any 
further proof, be always conftrued to have been feized, 
fequeftered, and from the 23d of Odober 1641 forfeited to 
his Majefty, without any inquifition or office found, ^c. 

After adjudi- And fecondly, that after the commiflioners for executing 
"inland the faid ads fli'all have adjudged any of the faid lands, fo 
alter certih- vcftcd or forfeited to his Majefty, to any perfon or perfons 

^gnt paiiedr ^^^® ^Y ^^^^ ^''"'^ ^^^ ^^^ * entitled thereunto, and fhall have 

the rights of granted their certificate accordingly, and letters patent 

(except aT' ^1^11 be thercon paflTed, the rights, titles, and interefts of 

herein are ex- ^n perfons whatfocver who had not been adiudaed inno- 

cepted) for . 

ever con- cent, as vvcll fuch as were proteftants as papifts, (hould 
eluded and {^g thereby concluded and barred for ever; other than 

barred, ■' ... . . 

fuch rights and titles which ftiould be referved in the 
letters patent ; and other than fuch rights as arc the proper 
ad of the party, to whom fuch letters patent fhall be 
granted, or of thofe under whom he claims as heir, 
executor, or adminiftrator; and other than luch debts, 

• By i/je ferfotis entitled muft be underftood perfoni entitled by the a£l to receive 
ccitificates. Gilb. ante 216. 

leafes. 



REVENUE OF IRELAND. 225 

Icafes, and payments whereunto the fame are by the faid 
a(3s made liable; and that the faid lands, 6'f. in the faid 
letters patent contained, fliould be by the faid ads con- 
firmed, according to the feveral eflates thereby granted, 
againfl the King and all other perfons bodies politick and 
corporate. 

And thirdly, that all adventurers and foldiers, their heirs What ettaie 
and affigns, fliould have and enjoy an eftate of inheritance JerVat'cMo"- 
in fee fimple in fuch lands as fliould be certified to belong fliers (hall 
to them; unlefs fome leflTer eftate fliould be therein ex- lamiVibad^ 
prefsly limited ; and that in cafe fuch lefier eftate fliould j"'%ed, b'c. 
be fo limited, the party fliould be reprifed out of other 
lands, fo as to make up his two third parts, by the faid 
ads intended to him, equal in worth and value to others 
who fliould have eftates in fee fimple certified and granted 
to them. 



Upon the conftrudion of thefe ads, a confiderablc 
queftion arofe, whether the eftates of innocent papifts 
reftored were liable to quit rents. When the fettlement 
of Ireland was under confideration before King Char. II. 
previous to the palling the declaration, the Irifh papifts 
urged that they fliould only hold by their old tenures, and 
pay their old rents ; but the agents on the other fide 
(amongft whom was the earl of Orrery) infifted that as the 
rebellion was begun by the papifts, whereby the King was 
fo long deprived of his ancient revenue, the papifts ought 
to contribute equally with the new interefts for its future 
augmentation. After the declaration, and when the ad of 
fettlement was before the council, the papifts again urged 
this point; but the commiflloners from the lords juftices 
anfwered that this matter had been fettled by the declara- 
tion, and the former arguments were ufed in fupport of 

Vol. I.- Gg the 



Determina- 
tions relative 
to the quef- 
tion wiiethec 
eftates of in- 
nocent pa- 
pifts were 
liable to quit 
rents. 



226 Of the EXCHEdUER and 

the charge, and the bill pafled without alteration as to 
this point. 

But when all the decrees of innocence were paffed under 
the a6l of fettlement, and the eftates put in charge for the 
quit rents, it was made matter of doubt, whether under 
that a6t they were liable. And the point was brought 
under confideration of the court of Exchequer in Eafter 
term, 1665, in the cafe of the King againfl Gerald Dardis, 
which was as follows : 

He, being charged for fome lands in the county of Weft- 
meathjcame in and pleaded his decree of innocence ; the At- 
torney general replied, that he would notprofecute further, 
and did not deny the lands being put out of charge, with 
a faving for the arrears before the 15th day of June, 1663-, 
the court accordingly gave judgment of exoneration : And 
the lands of innocent papifts were taken out of charge, 
and fo continued until after the ad of explanation *. 
When that adt pafled they were again put in charge ; 
and the point came again into queflion in Hillary term, 
1667, in the cafe of the King againft the fame Gerald 
Dardis, as follows: 

After praying oyer of the charge, Dardis pleaded, that 
before the charge, viz. 22d of Odober, 1641, he was 
feized of thcfe lands in his demefne as of fee ; that being 
fo feized, ifl of May, 1652, the lands were feized and fe- 
queflered ; he then pleaded the ad of fettlement, and the 
exception in favour of innocent papifls ; and his decree of 
innocency, and the former difcharge, and the ad of ex- 

* Thofe rents amounted at this time to ;f 10,000, as appears by a letter of the 
Duke of Ormond to King Charles 11. Carte, i vol, app. p, 87. 

planation. 



REVENUE OF IRELAND. 

planation, confirming the decrees of innocency. The 
Attorney general replied, admitting the feveral matters fo 
pleaded, that the claufe in the a£l of explanation by which 
all lands veiled in the King by, or reftored by virtue of, 
any decree, or by virtue of any claufe in either a6l, and 
not particularly excepted from quit rents in the fame 
claufe, fliould be liable to quit rents, and averred, that ths 
lands in queftion are not exempted by exprefs words, and 
that the rent in queflion was a quit rent, according to the 
rule in the ad of fettlement. Dardis demurred; apd the 
Attorney general joined in demurrer ; and after many ar- 
guments, and great deliberation, the court gave judgment 
for the charge : for that the lands of innocent papifts were 
vefted in the King, and reftored by virtue of decrees, and 
thofe decrees confirn:ied by the a-<S of explanation, and 
confequently they fell within that claufe in the a(fl which 
charges quit rents; and there are not in eithfMr adt any 
exprefs words to exempt them, as there are with regard to 
innocent protectants. 



22-7 



mas 



And afterwards, Michaelmas term, 1670, upon motion Michael 

made by John Temple, knight, fetting forth, that in the term, 1670 

roll tranfmitted by his Majefty's late commifTioners for the lands of 

executing the a6ts of fettlement and explanation, for the innocent pa. 

, . , n r ■ • r, , P''t5 mould 

charging the eltates or mnocent papilts, there were many be put in 
lands left out of charge, and others unduly charged with charge. 
more acres than were in the Down furvey; and therefore 
defiring that fuch lands fo omitted out of the roll, and in- 
cluded in the refpedivc decrees of the faid innocent papirts, 
might be brouglit in charge, by his Majefty's Surveyor ge- 
neral, and that where any fuch miftakes Ihould be in the 
roll of innocency the fame might in like manner be certi- 
fied. It was ordered that his Majefty's Auditor general 
-fhould, upon certificate of the Surveyor general, bring in 

G g 2 charge 



228 Of the exchequer and 

charge all fuch lands fo decreed to any innocent papift, and 
fo omitted out of the faid roll in charge ; and that he like- 
wife, upon the like certificate from the Surveyor general, 
fhould afcertain where any miftake fhould be in the faid 
roll, fo that his Majefty's rents might be thereby afcertained ; 
whereof the Auditor general, Surveyor general, and all 
other officers of the court were to take notice. 

Innocent pro- And on the 13th of December, 1673, in the cafe of the 
riving under King agaiuft Malonc, the queftion being, whether an in- 
iniiocent pa- noccnt protcftant derivin? under an innocent papift fliould 

pills liable to , ,. ,,^ • , r ■ - i i 

«uititnt. be liable to quit rent, the court were or opmion that he 
was, and gave judgment for the King. 

By the ftatutes of 10 Will. III. c. 7, 10 Will. III. c. rS, 
and 2 Ann, fefs. i. c. 9. there are feveral provifions made 
for quieting poffeffions under the a£ls of fettlement and 
explanation, and barring ancient claims ; but thefe ads, 
being now of little ufe, are not necelTary to be inferted 
here. 



CHAP. 



REVENUE OF IRELAND. 229 



CHAP. xxir. 

Of the forfeitures in this KINGDOM by the 
REBELLION in 1688. 

VERY fliortly after their Majefties, King William and The_[«y'^e"'^* 
Ojieen Mary, had accepted the Crown of thefe 
realms, which was on the 13th of February, 1688, a re- 
bellion broke out in this kingdom in favour of the late 
King James II. encouraged and afTifledby the French King; 
which, after it had raged for near three years, was quelled, 
and the Irilh reduced to obedience, at the expenfe of the 
people of England ; for which reafon, and as the forfeitures 
were very confiderable, (many perfons of this kingdom of 
large properties having been engaged in the rebellion) the 
parliament of England, notwithflanding the royal pre- 
rogative, and the right claimed by the Crown to the 
difpofal of thefe forfeitures, took upon them to difpofe of 
them as they thought fit j and even to re-alTume almofi: 
all the grants which the Crown, in virtue of this preroga- 
tive and right, had made to feveral perfons of feveral of 
thefe forfeitures. 

Now the ftate of thefe forfeitures upon this rebellion, Theftateof 

,, . I'll ,•/-/-!£• the forleit- 

and the manner in which they were diipoied or, were as ures.andhow 
follows, as appears by a report made by the commifTioners ^iifpofed of,, 
of the revenue to the lords juftices the 3d day of June, 
1693. 

Sooa 



2 20 



Of the E X C H E O U E Pv anb 



Commiflion Sooii after the redudion of Ireland, their Majefties 
Long^ord^and granted a commiflion to the Earl of Longford, and others, 
otheis. for feizing and fecuring all forfeited goods, chattels, and 

eftates, dated the 12th of July, 1690. 



And fepre- 
Icntation 
againft it by 
the coiDiiiif- 
fianers of the 
revenue. 



His Mijefty's 
order thereon, 
by which the 
comralflioners 
01 thefeizures 
were to (eize 
and to tranl- 
iiiit to the 
cominiflioners 
of the leve- 
uue. 



And feveral 
returns ac- 
cordingly 
tianfmitted 
by thcni to 
t!ie coniiiiif- 
iioners of the 
icvenue. 



Upon which the commiffioners of the revenue, by their 
letter of the 17th of July, 1690, to Sir Robert Southwell, 
reprefented to his Majefty that they were empowered by 
their commiflion, as well as by particular directions of the 
lords of the treafury, to take care of the forfeited eftates 
and efFeds belonging to rebels in this kingdom; and that 
the management thereof by them, and their colledlors, 
within their refpedive diftrids, would be much more 
effedual and lefs chargeable than by others. 

His Majefty by his order of the 23d of July, 1690, fig- 
nified his pleafure, that the faid commiflloners of feizures 
fliould neverthelefs continue to a£l by virtue of their com- 
miflion, but that all feizures that were made by them 
fhould be tranfmittcd to- the commiflloners of the revenue, 
to the end that fuch forfeited goods as were perifliable 
might be difpofed of; and that the houfes and lands might 
be fet for a year by the faid commiflloners of the revenue; 
the produce thereof to be paid to their Majeflies receiver 
general. 

And purfunnt to this order, and to a fubfequent order 
of the lords jufliccs, dated the 29th of September, 1690, 
the commiflloners of feizures did tranfmit to the commif- 
fioners of the revenue the returns of lands and goods 
feized by their fub-commiflloners, contained in feveral 
Ichedules or lifts; which the commilfioners of feizures 
certified to be true copies of the returns made to them by 

their 



REVENUE OF IRELAND. 231 

their fub-commiinoners. But this was not done till the 
months of Odobcr, November, December, 1689, and Ja- 
nuary, 1690, as appears by the dates of the feveral tranf- 
mits figned by the co m ml ITi oners of feizures, 

Thefe fchedules being; fo tranfmitted, the commifTioncrs ^^1'° (eit; 
of the revenue caufed fuch of them as related to perfonal latedTo p^er- 
eflates to be tranfcribed, and fent to the feveral collcdors fon^' eftates 
in whofe diftridts fuch perfonal eflates were, with inftruc- colkdon^*^'* 
tions, which were approved of by the lords juftices, to 
them to demand and receive the goods, flock, &c. therein 
mentioned from the fub-commiffioners, (giving acquit- 
tances for the fame) and alfo to difpofe of them, when re- 
ceived, as therein direded. 

The commiiTioners of feizures being fuperfeded by war- The commlf- 

rant under the great feal, dated the 6th day of February, /(.^"ules'fu- 

1696, it was then thought necefTary for their Majefties perfeded, and 

fervice, that the original returns of the fub-commiffioners, rcm^nl^onhe 

then in the hands of the difTolved commiliioners, fhauld be fe'^urss 

lodged in the Chief remembrancer's office in the Exche- Excheqiiet-"^ 
quer, there to remain on record, as a check upon all fuch 
perfons as had been concerned in the forfeitures ; which 
was done accordingly. 

And purfuant to the before-raentioned inftrudions the '^'he coi- 
feveral colledlors demanded from the feveral fub-commif- ^oodl^^c^^ 
lioners the goods, corn, flock, Gfr. wherewith they were ^f""" tj'f 'un- 
charged in their faid fchedules, and made inventories of andmurncd* 
fuch part thereof as they received ; which, with the ac- inventories to 

£• .1 • J- r *• ^ i- 1 thecoiumif- 

counts or their proceedings trom time to time, they re- fionersofthc 
turned to the commiffioners of the revenue. revenue. 

But 



1%1 



Of the E X C H E O U E R and 



Reafons re- 
turned bi the 
fub-coiiimi("- 
fioners why 
but a fmall 
part of the 
goods could 
be received. 



But though the returns made by the fub-commiffioners 
were very large, and carried with them an appearance of 
confiderable quantities of forfeited goods, 6v. yet by the 
reafons entered in the margins of the faid rf^turns by the 
fub-commiffioners themfelves, it appeared that but a fmall 
part of them could be expeded to be received by the col- 
le6lors ; thefe reafons fetting forth that the goods fpecified 
were either claimed by perfons under protedlion, or de- 
tained by proteftant landlords for rent due to them from 
forfeited tenants, or were feizcd on and embezzled, or de- 
liroyed by the army. 



Thefub-com- 
iiiifiioners not 
accounting 
fairly for the 
goods, ISc. 
perfoiial in- 
terrogatories 
exhibited to 
tlieni. 



The commiffioncrs of the revenue finding by the re- 
turns of their coUcdors, and by other informations, that 
there neverthelefs remained with feveral of the fub-com- 
miffioners confiderable quantities of forfeited goods, flock, 
&c. which they ought to have delivered or accounted for, 
did in Michaelmas term, 1691, confult with their Ma- 
jeflies council, and foon afterwards with the Barons of the 
Exchequer, what method would be moft proper to bring 
the fub-commiffioners to a full and particular account j 
upon which it was refolved that perfonal interrogatories 
fliould be exhibited to them, and that upon perufal of 
their anfvvers fuch further profecution fhould be made as 
the court iTiould think fit. 



interrooato- Accordingly, interrogatories were on the roth day of 
Ties filed, and February, 1601, filed, and feveral of the fub-commif- 

fhort anfwers "^ " - , 

fioners, and perfons employed under them, examined 
thereon; but upon perufal of their anfwers the King's 
council found them fliort and evafive, and that there was 
rcafon to proceed againfl fome of them in another method, 
which it was refolved fliould be by informations in the 

Exchequer; 



thereto, 
whereupon 
infoiiiiations 
adviled. 



RE VENU E OF I REL AND. 233 

Exchequer, and the profecution was preparing and carry- 
ing on, when the late commillioners of the revenue were 
fuperfeded in Auguft 1692. 

When the revenue was committed to the manage- The reafon. 
ment of the commilfioners, it was declared at the fame 
time, that there would be very fooa a parliament in 
Ireland; and the commiffioners had fcarce entered upon 
the reft of the bulinefs, and began to inquire into the 
nature and condition of thefe forfeitures, when (the elec- 
tions being over) it appeared that feveral of the com- 
miirioners and fub-commiffioners were chofen members 
of the houfe of Commons ; and the commilTioners be- 
lieving it not fit for them to give any trouble to the 
members at the time of their fitting, they concluded it 
beft to refpite all proceedings of that kind till the rifing 
of the parliament. 

And upon the prorogation of the parliament there A new com- 
ifTued immediatelv a new commifRon to inquire exprefslv ""!'^^. '" ">" 

. . . ' ' •' quiie into 

into the perfonal forfeitures, which in that branch fuper- peifonai 
feded that to the commiiTioners of the revenue, fo that *'^'''=''"'"- 
for thefe reafons they did not at all intermeddle in the 
faid matter. 

This is the fum of the proceedings between the com- 
mifHoners and fub-commiilioners of forfeitures, and the 
commiflioners of the revenue, concerning thefe forfei- 
tures. 



Now the manner in which the colledors accounted The manner 
for the fame to the com.mifTioners of the revenue was coiIcaoVa'. 

as follows. counted to 

TT- T TT 1 n the comniifTi- 

VOL. 1. H n As oners ot t! C 

, rever.ue. 



234 



Of the exchequer and 



As to the 

petfonal 

eltates. 



Charge liow 
afcertained 
on the col- 
lea s. 



How dif- 
charged. 



As to all the goods, corn, ftock, &c. which came to 
any of the colledtors hands, they at feveral times return- 
ed up particular accounts thereof, in the charge part of 
which they made thcmfclves debtors, according to the 
feveral inventories to the faid accounts annexed, for all 
the goods, O'c. which came to their hands, whether the 
fame were received by them from the fub-commiffioners, 
or feized by themfelves, or received from the commif- 
faries general of provifions by orders of the govern- 
ment ; and in order to afcertain the faid charge the better 
upon them, they were required to make affidavit that 
their faid accounts contained all ihe goods, &c. that had 
refpedrvely come to their hands. 



The difcharge parts of the faid accounts contained the 
manner how the faid goods in particular were difpofed of 
under the following heads, viz. 

Goods delivered, by orders of the government, or by 

orders of the court of Exchequer, and the late commifTi- 

oners, to perfons that made out a right to the fame; 
eflimated at about ^5000. 

Bread, corn, hay, and oats, and other provifions, 6'f. 
delivered by order of the government to the commiffarics 
general of provifions. 

Bullocks, oxen, or horfes, fit for carriage, or draught, 
delivered by like order to William Robinfon, and Francis 
CuiTc, Efquires, for the ufe of the train of artillery. 



Goods, 






REVENUE OF IRELANR 

Goods, &c. fold by publick cant, purfuant to the iii- 
ftrudions before mentioned ; as to which the coHcdlors 
were required to make oath, that the fame were fold for 
the particular rates charged in their accounts, for their 
Majefties bcft advantage, without any private benefit to 
themfelves. 

Goods remaining undifpofed, being for the mofl part 
lumber, and goods of fmall value, which the collec- 
tors by order of the commifuoners of the revenue deli- 
vered to the commiflioners of infpcdion. 

Several of thefe accounts pafTed upon oath in the Ex- 
chequer, as the refpedive collectors could be fpared to 
come up to pafs their general accounts. 

The commiflioners of the revenue alfo received from Several bonds 
the commiflioners of forfeitures feveral bonds, taken by f"o ^«i'^'"ed 

. . - , . ^, . •' by the com- 

them or their fub-comminioners, amounting to £i82C)0, miffioners of 
fome whereof were from proteftants in pofliirion of lands f'"= ^°f*^^'f- 

r _ r ures to the 

by mortgage from the forfeiting proprietors, amounting commiffio- 
to ;^5900. The condition of the bonds was to account to "gvenu" ''^ 
their Majeflies for the overplus profits of fuch lands •, hut and how Jif- 
by the calamity of the times, the lands were not found ?*'*"■ 
worth the interefl of the money; others were from pro- 
teftants not forfeiting, or papifts under protedion, laying 
claim to goods which had been feized, amounting to 
;^I2390; the condition to anfwer the value of the goods 
therein mentioned, if their Majefties title fhould be made 
out in a fliort time limited; but this condition putting 
the proof upon the King made the bonds of little or no 

H h 2 v.due ; 



236 Of the EXCHEO^UER and 

value; fome few of thefe bonds were lodged in the Ex- 
chequer in order to profecution, the reft were delivered 
to the commilfioncrs of infpedion as aforefaid. 

The goods It is to be obferved, that all the goods for which the 

bond's wVre ^ faid bouds Were taken were likewife returned as a 
taken aifo charge by the late commilTioners of forfeitures in their 
charge. fchcdules of forfeited goods, which fwelled their accounts 

by two charges for the fame thing, amounting each to 

the funi of ^^12390. 

Proceedings Having thus given an account of the proceedings of 

of the com- j.]^g j^^g commiflioncrs of the revenue concerning; the 

iii'li;oners or /-in rr-i i-n/t-n- • 

Che revenue pcrfonal eftates forfeited to their Majenies, it now re- 
as to real niains to eivc an account alfo of the real eftates. 

eltates. ^ 

Older to fet The order before mentioned from the lords juftices, of 
the lanes for ^^ ^j^ ^ September, 1600, which direflcd the com- 

one yesii. ^ r ■' . . 

miffioners of forfeitures, to deliver to the commifli- 

cners of the revenue lifts or fchcdules of all the lands 
feized by them or their fub commiflioncrs, did alfo diredl 
the commiffioners of the revenue to fet the fame for one 
year, for their Majefties beft advantage, purfuant to 
certain methods propofed to the lords juftices, and ap- 
proved of by them. 

Further order The lifts or fchcdulcs of forfeited eftates, which were 
to fu t e £j.[^ delivered to the faid commiflloners, appearins; to them 

lands for one , , - . . • "i i 

year. to be very faulty and dencient, in not returning lands of 

perfons forfeiting, and in returning lands of pcrfons not 
forfeiting, upon reprefentation thereof to the lords jufti- 
ces, their lordftiips did by their order of the 7th of 
October, 1690, direct the commiftloners of the revenue 

to 



RE VENUE OF IRELAND. 237 

to fet all fuch lands for one year as fhould appear to them 
by information, or otherwife, to be forfeited to their 
Majefties, not tieinaj themfelvcs up to the returns of the 
commiffioners only. 

But in fome cafes, where the faid commifTioners per- Adjournment 
ceivcd a combination among the bidders for fome of the where com- 
faid lands to be fet, they fometimes adjourned felting bination was 
the fame till a further day, whereof they then ordered 
further publick notice, to procure more bidders for the 
lands; particularly in the cafe of fome baronies of the 
Earl of Antrim's eftate, and other lands. 

And fometimes they received fpecial orders from their Some lands 

Mnjcfties and the government, to fet particular lands at o^rde'r^ o? did! 

a certain rent without canting, the yearly value of which Majerties, not 

at the time they were fet, amounted to about the fum of ^ '^"^* 
£7428, tho' adually fet but for ;('557r. 

Thefe orders were granted, either purfuant to a claufe Purfuant to 
in his Majefty's declaration, for perfons that would come tia'^rSon or 
under his proteiflion, wherein it is declared that they ^°J '""^^ ^^r- 
fhould be allowed out of their forfeited eftates a propor- 
tion for their maintenance according to their qualities, or 
elfe for fome fcrvices done. 

But as well for the year 1691, as the year 1692, How t!ie 
there were feveral parcels of lands pofted by the com- "["'pitted, 
miffioners to be fet as aforefaid, for which no bidders «J ^'h<=fe no 
appeared; of thcfe lands the commifTioners caufed lifts oel','cd/^" 
to be drawn out, and font them to the refpe(5tive collec- 
tors in vvhofe diftrids they lay, to fet them for one year 
for their beft advantage, which the collcClors did, as to 

fuch 



2-;S Of the exchequer ani> 



■■:) 



fuch as they could get tenants for ; but in feveral counties, 
the country being fo full of rapparces, the improve- 
ments for the moft part deftroyed, and the lands wafte, 
(particularly in the counties of Longford, Limerick, 
Tipperary, and in the moft part of Conaught, &c.) no 
tenants for one year could be had for them : but for fuch 
of the faid lands as were fet by the colletSlors, or inhabited 
by any tenants, the coHedors charged themfelves with the 
produce thereof, in their accounts upon oath in the 
Exchequer. 

Tiie commif- The commiffioners of the revenue, the firft year they 

fionersot the ^^^^ j-jjg f^[^ lands, .took care to increafe the rents thereof, 

created the according to the number of acres forfeited, and the corn 

lents accord- ^^^j fallow that appeared to them to be on each parcel of 

mg to the corn ' ' . ^ . . . * 

and lailow. land, by the propofals of the perfons bidding, or by other 
informations; and added a claufe in the leafes, that if 
there appeared any more corn or fallow than what was 
valued and included in the rent of each leafe, the leffee 
fliould pay at the rate of 20s. per acre of corn, and 5s. 
per acre for fallow, for fuch overplus, and the colle6iors 
had diredions to inquire and return in their accounts, 
where they found any fuch overplus ; but the greatefl 
part of the corn and fallow returned by the fub-commiifi- 
oners of feizurcs, to be fown, or made on the forfeited 
lands, did appear not to be forfeited, but to belong to the 
under tenants, who fowed and made the fame, and who 
were generally either proteftants, or papifls under protec- 
tion, who could pay no more than the rent refervcd on 
them, where they had leafes from the forfeiting perfons, 
or the cuftom of the country for the flanding thereof, 
where they had none. 

In 



REVENUE OF- IRELAND. 239 

Jn the leafes made by the commiffioners, there was a And referved 

claufe that the rent therein referved fliould be paid to '^le rents clear 

» over and 

tlieir Majefties, clear, over and above all taxes, charges, aSove all 
&c. whatfoever; whereas other landlords did allow their 
tenants the militia money, and otlier extraordinary charges 
which at that time lay heavy upon the country. 



taxes. 



And the commiffioners did in feveral cafes (when they And obliged 
could) oblise the tenants that took the faid lands, the '"'-^ ■^"■'"'s to 

' D 'be account- 

firft year, to be accountable for the arrear due thereout able for the 
before they took them ; and where they could not, before'they 
they gave it in their inftrudlions to levy, from thofe took. 
that enjoyed the faid lands before they were fet,. all fucli 
arrears, or fo much thereof as could be got, which the 
colledlors in their accounts on oath charged themfelves 
with. 

Laftly, feveral of the leafes made of thefe lands by the New order 
commililoners havin? determined the firft of November, for ""ettingthe 

. " . . lands. 

1602, and the commiffioners bavins: informed the then 
chief governor thereof, he ordered them to fet the fame 
for three years ; but when they were going to proceed 
thereon, he countermanded the order, direding them to 
give notice to the faid tenants, that they fliould refpedlivcly 
continue to hold the lands for the half year ending at 
May following, upon giving fecurity for payment for the 
faid time, after the rate they paid by their expired leafes; 
to the end that all the leafes that fliould thenceforth be 
made of the forfeited lands might coiymence from May 
day, 1693, which they did accordingly by publick 
notice. 

But 



2,p 



Of 



THE 



EXCHECLUER and 



Biubefore ilie 
L'oinniillion- 
ers of the re- 
veaue fee 
tliem, a coiii- 
inllTion iffued 
to infpeft and 
inquire into 
tiie forfeited 
lands. 



But before the time came for their making fuch kafes, 
a new comniilTion iffued to commiflioners, empowering 
them to infpedt and inquire into tlie value and manage- 
ment of all the faid forfeitures, and to fet all the forfeited 
lands, with many other powers; as may appear by the 
enrolment of the faid commifTion in the rolls office of this 
kingdom "*. 



Differences 
between the 
King and 
lioufe of 
Comnions 
concerning 
thefe for- 
feitures. 



But great differences foon after arofe between his 
Majefly and the Englifli houfe of Commons, concerning 
thefe forfeitures; it having been refolved by them that a 
bill fliould be brought in, for attainting the perfons who 
had been in rebellion in England and Ireland, and for 
confifcating their ef^ates, and applying the fame to bear 
the charges of the war, referving to the King a power to 
difpofe only of a third part of them ; which was confi- 
dered by the court party as a violation of the right of the 
Crown, for that his Mnjefly had an undoubted right, in 
virtue of the prerogative, to difpofe of thefe forfeitures as 
he fhould think proper. 



The King 
grants them 
away as he 
thought fit. 



However, as this bill was likely to lie long before the 
lords, many petitions having been offered againfl it, the 
King, in order to bring the feffion to a fpeedy conclufion, 
had promifed that the matter fliould be kept entire until 
the next feffion ; which paffing away without any proceed- 
ing in it, his Majefly thereupon granted away all thefe 
confifcations as he thousrht fit. 



• There are three of thefe coniminioners enrolled In the rolls office of the fol- 
lowing dates to wit, 12 November, 4 Will. in. 29 iVIarch, 7 da. and zjFebrnarj, 
C do. 

It 



REVENUE OF IRELAND. 



2^-1 



It was tlicn immediately alleged that thcfc forfeitures Debates fn 
would yield a million and a half in value. Great objcdions [J ''^" ' 

J ■> concernir^ 

were made to the merits of fome who had the largcfl: thcfegranre, 

fliare in thofe grants. Attempts had been made in the fu^p,io" ' 

Irifli parliament to obtain a confirmation of them ; but the thereof. 

earl of Athlone's only was confirmed ; fo that it became 

a popular fubjcdl; of declamation to arraign both the grants 

and thofe who had them. Motions had been often made 

for a general reaffumption of all grants made in this 

reign; to which it was anfwered' by the court party, 

that fince no fuch motion was made for the reafTumption 

of thofe made in the reign of King Charles If, notwith- 

ftanding the extraordinary profufion of them, and the ill 

grounds upon which they were obtained, it fhowed both 

a difrefped and ingratitude, if, while no other grants were 

reafTumed, this King's only fhould be called in queftion ; 

and they propofed, that if the retrofped were carried back 

to the year 1660, they would confent to it, and urged 

that what would arife by fuch a retrofped would be worth 

while. But the infinite perplexity that would be occafioned 

by the unravelling, after fuch a length of time, the many 

fales, mortgages and fettlements, which had been made 

purfuant to thofe grants, was an unanfwerabk objedtion to 

this propofal. 



But at length a more efFedual method was taken ; for An aft by 

in the loth and iith years of his Maiefty's reisn an adt which a com' 

. •' . mifiion IS 

of parliament pafTed in England, whereby a commifTion granted to 

was given to feven perfons named by the Commons, to , .^" P^^'"" 

o r J ' to inquire int< 

inquire into the value of the forfeited eftatcs fo granted thefe for 

away, and into the confiderations upon which thefe grants ^""'^'•• 
were made. 

Vol. I. li. Accordingly 



into 



2|2 Of the exchequer and 

Zaai of the Accordingly thefc commiffioners, namely, the earl of 

commiiTioners Drogheda, "prancis Annefly, John Trenchard, James 

ing the value Hamilton, Henry Langford, Sir Richard Levinge and Sir 

ot the grants, ppa^^^ig Brcwller proceeded in the execution of this corn- 
ana aepreciat- i r ^ r \ r ^ 
jng the uietit mifTion, in which they fhowed that out of the fale of the 

ot^^the gran- confifcatcd cftatcs £1,699,345 might be raifed. They 
difagreed in fome points, which caufed the report to be 
HvTed tl^ihe delivered to the houfe by four only of the feven commiffi- 
iiouiebyfour oucrs ; the Other three, namely, the earl of Drogheda, 
^^^' I^ir Richard Levinge and Sir Francis Brewfter, refufing to 

fign it, thinking it falfe and ill grounded in feveral parti- 
culars, of which they fent an account to both Houfess 
■ but no regard was paid to their memorial, nor any inquiry 
made into their objedlions ; the fpecious propofal of raifing 
fuch a large fum towards difcharging the publick debts 
prevailed fo with the houfe, that no complaints againft 
the proceedings of the commiffioners could find admit- 
tance, and all the methods ufed to difgrace the report had 
the contrary effed *. 

The 



* The report confifted of ninety articles, the chief of which are thefe. 

The number of acres in the feveral counties belonging to forfeiting 7 ^ ^g^ 
perfons. 5 

Which being worth £211,623 a year, at fix years purchafe for a I ^^ gg ^ 
life, and at 13 years for an inheiitance, amounted to j ' )> •> 

Out of thefe lands, the eftates reftored to the old proprietors by the-* 
art'icles of Limerick and Galway are valued at £''24,923> and/ 
thofe reftored by royal favour at /26o,863, after which and^ ii'.^99>J43 
feveral other allowances, the grofs value of the eftates forfeited! 
fince the 13th of February 1688 amount to ■* 

The No. of grants and cuftodiams fince the battle of the Boyne under the great 
feal of England are 76, fome of the principal of which are nientioned, viz. 

Acres. 
To the lord Romncy 3 grants of ■49'5'7 

To the carl of Albermarle 2 grants of 108,633 

To 



REVENUE OF IRELAND. 24: 



The Commons, having examined this report, came to Refoiutions 

an unanimous rcfolution, that a bill fliould be brought in °f Commons 

to apply all the forfeited eftates in Ireland, and the grants upon the re- 

thereof fmee the 13th of February 1688, to the ufe of the ["he fo"fei"ur° s 

publick ; and grants. 



To William Denticle (lord Woodftock) 135.820 

To the earl of Athlone (occafioned by the parliament of Ireland) 26,480 

To the carl of Gaiway 3^>'48 

To the earl of Rochford two grants of 30, ^iz 

To the lord Conningfh/ S>9^6 
To colonel Guftavus Hamilton, for his fervices in wading through the ■\ 

Shannon, and ftorming Athlone, at the head of the Englifii (. 5.382 
grenadiers J 
To fit Thomas Prendergaft for the moft valuable confideration of 1 

difcovering the affaflination plot J 7,082 



The report alfo obferves. that feveral of the grantees had raifed great fums of 
money by fale of iheir lands, amounting in all to £68,155 J particularly the earl of 
Athlone (his grant being confirmed by afl of parliament) has fold to the amount of 
j^i 7,084, the lord Ronmey £30,147, and the eatl of Albemarle / 13000. 

In tbefe and men; other articles all the commifiioners agreed ; but a difFerence 
arofe amongft them on account of King James's private eftate, granted to him when 
duke of York. This eftate three of the commilTioners, and particularly Levinge, 
would not allow to be forfeited, and confequently ought not to be reported. 
Whilll the houfe had this matter under debate, Mr. Arthur Moore, a member thereof, 
fcnt the commillioners a letter of his own private motion, wherein he direftcd them 
to make a feparate article of the Lady Orkney's grants, becaufe that might reflefl: 
rtpon/ome body, meaning the King. Mr. Montague having learned the contents of 
Moore's letter, and being zealous to vindicate the King's honour, which he thought 
ftruck at in the letter, complained of it to the houfe. Mr. Moore, being prciTed to 
tell his author, at firft excufed himfelf, alleging that he was under a private 
obligation not to reveal what had paffed in private converfation, but the houfe 
infifting upon it, he named Lord Chancellor Methuen, who was alfo member of the 
houle, who denied pofitively that he had mentioned any fuch thing. The houfe 
therefore refolved that the report was falfe and fcandalous, and a motion being 
made that the four commiiTioners for Irifh forfeitures, who figned the report, had 
acquitted themfelves with underftanding and integrity, a warm debate arofe, and in 
the event it was refolved in their favour, and that fir Richard Levinge had befn the 
author of the groundlefs and fcand^ous afperfions caft upon the four commiffioners, 
K. I i 2 and 



244 Of the E X C H E 0,U E R and 

publick ; and ordered a claufe to be inferted therein, for 
ereding a judicature for determining claims touching the 
fame. They likewife refolved, that they would not re- 
ceive any petition from any perfon whatfoever, touching 
the faid grants or forfeited eftates ; and that they would 
take into confideration the great fervices performed by the 
commilfioners, appointed to inquire into the forfeited 
efiates of Ireland. They alfo refolved, " that the advifing, 
" procuring, and paffing thefe grants had occafioned great 
" debts upon the nation, and heavy taxes upon the people, 
" and highly reileded upon the King's honour; and that 
" the officers and inftruments concerned in the fame had 
" highly failed in the performance of their truft and 
Andprefented " duty." And thcy votcd, that the faid refolution fhould 
totheKingin |,g prefentcd to the King in form of an addrefs ; which 

} 01111 ot an r ■, rr- r t ,L ^ ^ i 

addiefs, and being donc, the Kmg anfwered, that he was not only 
the King's u j J j^ inclination, but thought it juftice, to reward 

anlwer ihere- J ■,,.■, n ■ i i • i i r*- 

to. « thofe who had ferved well, particularly in the reductioa 

" of Ireland, out of the eftates forfeited to him by the 
" rebellion there; that the long war occafioned great 
" taxes, and had left the nation in debt, and that the 
" taking juft and efFedual ways for leffening that debt, 
" and fupporting the publick credit, was what, in his 



and he was committed to the tower ; however, the grant to the countefs of Orkney 
was placed at the end of the report under thefe terms, viz. " a grant under the great 
feal of England, dated May 30th 1695, palfed to Mrs. Elizabeth Villiers, now 
countefs of Orkney, of all the private eftates of the late King James (except a 
fniall part in grant to the lord Athlone) containing 95,649 acres, worth yearly 
/25,995 iRs. value £337,943 ; out of which is payable j^ 2000 a year to Lady 
Sufanna Beiafyfe for her life, and £' 000 a \ear to Mrs Godfrey for her life; and 
alinoll all the old leafes determine in May 1701, when the filiates will anfwer the 
values above mentioned." This report was animadverted upon by many political 
iiafls, and more efpecially in one entitled jus Regium, or the King's right to grant 
forfeitures, wheiein tlie value of the Irilh conlifcations are reduced to ;£50o,ooo 
and the report of thefe coramiflioners m\ich expqfed. 

*• opinion 



REVENUE OF IRELAND. 2+5 

" opinion, would bcft contribute to the honour, intercft, 
" and fafety of the kingdom." 

This anfwer fo provoked them, that tliey refolved, Re-afTump- 
" that whoever advifcd it had ufed liis utmoft endeavours retiu'tion" 
" to create a jealoufy between the King and his people." paired by the 
They then paffed the bill of realTumption ; and ordered 
the report of the commiflioners for Irifh forfeitures to be 
publifhed ; and that the refolutions of the i Sth of January 
and 4th of April 1690, relating to the forfeitures, the 
King's fpeech of the 5th of January 1690, the addrefs of 
the houfe of the 4th of March 1692-3, and his Majcfty's 
anfwer thereunto, be alfo reprinted with the report. 
And they refolved, that the procuring or paffing exor- 
bitant grants, by any member now or formerly of the 
privy council, in this or any former reign, to his ufe or 
benefit, was a high crime and mifdemeanor. 



In the realTumption bill little regard was {hown (o the Noregardhai 
purchafes made under the King's grants, and to the great '" 'he re-af. 

• , , ^ 1 r 1 1-1 *""'Pt"On bl 

improvements made by the purchalers and tenants, which to the im- 
were faid to have doubled the value of thofe eftates. provements 

luaoe. 



biil 



However, that fome juftice might be done both to pur- Truftees ap- 
chafers and creditors, thirteen truftees were named, in po'nfedofthe 
whom all the forfeitures were veued, with authority to eftates and 
hear and determine all juft claims relating to thofe eftates, ^'"^'^ p»wets. 
and to fell them to the beft purchafers ; and the money to 
be raifed to be appropriated to pay the arrears of the army. 
They alfo refolved, " that no perfon Ihould be a truftee 
" who had any office of profit, or was accountable to the 
" King, or was a member of parliament ; and that the 
" truftees be chofen by balloting; which being done, 
*' the choice fell upon Francis Anncfly, James Hamilton,^ 

" John 



24^ 



Of the exchequer 



AND 



" John Baggs, John Trenchard, James Ifham, Henry Lang- 
" ford, James Hooper, Sir Cyril Wyche, John Cary, Sir 
" Henry Sheers, Thomas Harrifon, Wilham Fellows, and 
" Thomas Rawlins." 



TJJie re- 
affuiuption 
bill confoli- 
tlatcd with 
the money 
bill, and 
raffed into a 
law. 



Eftates for- 
feited in the 
rebellion in 
i683. 



The contefls were very warm about pafTing the bill, 
and in the end it was confoHdated with the money bill, 
which was to pafs for payment of the fleet and army, and 
under the title of a bill, " For granting an aid to the 
" King by the fale of the forfeited and other eftates in 
" Ireland, and by a land tax in England." It was then 
fcnt up to the lords, and after feveral conferenees between 
them, and much difference, was paiTed into a law *. 



And by this a£t, viz. ii and 12 Will. III. fefs. 2. c. 2. 
Eng. all honours, manors, lands, tenements, rents, and 
reverfions, in Ireland, whereof any perfons who flood con- 
vidled or attainted of high treafon or rebellion in Ireland, or 
of other treafon committed in foreigrv parts, fince 13th 
February, 1688, or fliould be convided or attainted before 
the end of Trinity term, 1701, or who flood convided or 
attainted by reafon of being found by inquifition to have 
died or been flain in adual rebellion fince the faid 13th 
of February, 1688, were feized or poffcfled or interefted 
in, or entitled to, or any in truft for them, on the faid 
1 3th day of February, or at any time after ; or whereof 



* Among all the hardfliips of this bill the cafe of the Earl of Athlone was mod 
fingular ; the Commons had been fo fenfible of his good fervices in reducing Ire- 
land, that the.' addreffed the King to give him a recompenfe fuitable thereto ; the 
parliament of Ireland had confirmed a grant made to him of between 2 and 3c>ool. a 
year ; and he had fold to thofe who thought they had purchafed under an unquef- 
tionable tide, yet no regard was had thereto, and the eftate was thrown into the 
heap. 

the 



for the ufcG 
in the ail- 



REVENUE OF IRELAND. n+7 

the late King James II, or any in truft for him, was feized ^l whereof 

n 1 • 1 • m 1 «-> I- T> I 1 King James 

or interelted in at his acccliion to the Crown or bngland, 11. was fei^ej 
are veflcd and fettled in the real poffeffion and feizin of the ^' '"^ ^"'^'* 
truitees, and their heirs, executors, Cifc. according to the vcned in 
feveral * eftates and interefls which the faid perfons, &c. 'fuftecs- 
had therein on the faid 13th of February, or at any time 
afterwards ; to the end the fame may be fold and difpofed 
of for the ufes mentioned in the act. And wlicre any of To be fold 
the faid perfons were feized of an eftate tail only in the 
faid honours, manors, &c. the fame are thereby enaded to 
be velted in the faidtruftees, and their heirs, in fee fimple, E'^afes tail 
to be fold and difpofed of as aforcfaid ; with a faving for ^^uft^esyflc." 
perfons comprifcd within the articles of Limerick or Gal- 
way. 

And all grants, demifes, furrenders, releafes, cuftodiaras, All grants. 

6fc. or difpofitions, fince the faid 13th of February, 1688, fa ki forfeited 

made or granted under the great feal of England and Ire- eftates, iffc. 

land, or feal of the Exchequer in Ireland, or by acl of par- of February, 

liament in Ireland, or otherwife, of any of the faid for- *^^'' *°''^- 
feited or forfeitable eftates or interefts, or of the eftate of 
the faid late King James, or of any of the quit rents, 
crown rents, compofition rents, or chiefries, belonging to 
the Crown of Ireland, are thereby declared null and void. 



* In the cafe of Ellis and Segrave, in the court of Chancery here, Mich. I75S» 
aqueftion arofe, as a principal point in the cafe, as to what eftates were veiled in 
the truftees by this a£l. Lord Bowes was of opinion that only the eftate or in- 
tereft, which the perfon convifted or attainted had in the lands, was vefted in the 
truftees; and on this opinion granted an ifTue. But on appeal to the Houfe of 
Lords of Great-Britain, they were of opinion that the lands of fuch peifons are 
vefted generally ; and that all perfons, having reverfions, remainders, or incum- 
brances, were to claim them within the time prefcribed, or to be without remedy; 
and that the judgment of the truftees was to be condufive. 

And 



248 



Of the EXCHEO^UER amo 



Rewards to And a power was given the truftees to reward difco- 

dffa!ve"ci°of vcrers of any fuch forfeited ellates concealed, by giving 

forfeited them fuch proportion of the value, after fale thereof, as 

eftates con- , ^ 1 ■ 1 • 1 r ^ 

ceaied. they ihould thu:ik nt. 



Claims to be 
made of 
eflates, 
charges, l^c. 
on the lands 
veiled. 



The trullces 
to be a court 
of record. 



And all perfons whatfoever, bodies politick and corpo- 
rate, having any eftate, right, title, intereft, Gfr. charge 
or incumbtance whatfoever, in or to the lands, tenements, 
6v. vefted in the truftees, before the 13th of February, 
1688, by reafon of any fettlement, judgment, <lyc. afFed- 
ing the faid eftates, were thereby directed, on or before 
the loth of Auguft, 1700, (which time was by 12 and 13 
Will. III. c 10. Eng. enlarged to the 25th of March, 1702,) 
to enter their claims and demands thereto before the truf- 
tees; or in default thereof, every eftate, right, title, in- 
tereft, ^c. in or to the faid premifes, was to be void, and 
the cftates fo liable thereto difcharged of and from the 
fame. And the truftees were to hear and determine fuch 
claims before the 25th of March, 1701. 

The truftees to be a court of record, and their judg- 
ments or decrees to be entered of record in books of parch- 
ment to be provided for that purpofe, and to be final, 
notwithftanding any difability in the claimants. And all 
infants, feme coverts, idiots, perfons of infane memory, 
or beyond the feas, corporations, and all other perfons, 
bodies natural and politick, their heirs and fucceffors, and 
tlieir interefts were to be concluded by fuch judgment *. 

And 



* It was determined in the King's bench here, in the cafe of Dixon and Anneiley, 
and the judgment affirmed, upon a writ of error in the King's bench in England, 
Hill, 5 Ann. that the truftees bad no power to determine what lands were vefted in 

them ; 



RE VENUE OF IRELAND. 249 

And that the truftees, upon allowing fuch claims, for Claims may 
the better fecurity of fuch claimant, his heirs, executors, and a copy' 
Gff. fliould give certificates under their hands and feals, good evi- 
containing the fubftance of fuch claim, and the allowance 
thereof; (which certificate, or a copy of the entry of the 
decree or judgment in their books, was made evidence, in 
all courts, of the allowance of fuch claim) and that fuch 
eftate, right, title, intereft, i^c. or incumbrance, fo al- 
lowed, fhould never after be called in queftion by the 
King, his heirs or fuccelTors, or by the truftees, or any 
claiming under them, or any of them ; fubjedl, neverthe- 
lefs, to the power herein after given to the faid truftees 
concerning the fame. 

And, after the expiration of the time for making fuch The lands, 

claims, the truftees were thereby diredted, before the 25th ^f; !° ^\^ 

of March, 1702, to fell the eftates and interefts vefted in truftees by 

them, and not claimed, and the eftates and interefts P"'''"^'' ""'• 
claimed, as foon as the claims fhould be determined; fuch 
fale to be made to any perfons, bodies politick or corpo- 



tlieni ; for that no lands were intended to be vefted in them but fuch lands as be- 
longed to forfeiting perfons, or to King James II. which was a matter they could 
not determine ; and that their power to inquire which were thofe lands was only in 
the nature of an inquifition : and that therefore if an innocent perfon claimed an 
eftate of inheritance before the truftees, and his claim were difallowed, he was not 
precluded from trying his title at law; for that their determination as to that matter 
was coram non judice. But it feemed to be admitted that their determinations as to 
claims of particular eftates, charges, or incumbrances, were final and conclufive. 
Holt's, rep. 372, 394. 

But by 6 Ann, c. 34. Eng. all perfons claiming right or title to any of thofe 
eftates, or any incumbrances thereon, as not being vefted in the truftees, or on any 
other pretence, were limited to profecute thjir claims in two years from the 24th of 
June, 1708, in any court of record, or othcrwife to be barred. 

Vol. I. K k rate. 



50 Of the EXCHEQ^UER anb 

rate, by cant or audion. And the power to the truftees 
to fell was afterwards, by I Ann, c. 13. Eng. enlarged to 
the 24th of June, 1703. 



fiMch as re- 
mained un(o!d 
the24thjune, 
i"!03, veiled 
in the Crown 
under the iiia- 
iiagement of 
the commif- 
fioners of the 
revenue. 



And by i and 2 Ann, flat. 2. c. 21. Eng. all eftates 
vefted in the truftees to be fold, and which were not fold 
before the 24th of June, 1703, or otherwife difpofed of, 
purfuant to the former a(S, were vefted in the Crown for 
the ufes intended by the a£l aforefaid, fubje£t to fuch 
orders as fliould be given by the parliament of England in 
that behalf; and from that day all powers given to the 
truftees were to ceafe, and the truftees were to deliver up 
to the commiflloners of the revenue, by indenture to be 
enrolled in the Exchequer here, all deeds, records, and 
papers, in their cuftody, touching the premifes : and after 
that day the faid commilTioners were to levy and colledl 
all the rents and profits of the faid forfeited eftates, and 
pay the money arifing thereby, after all charges, into the 
Exchequer, there to be kept apart from all other the 
King's treafure, to be applied for the ufes aforefaid, ac- 
cording to the orders of the parliament of England. 

But the com- But it IS held that the commiflloners of the revenue 
miirioners cannot make any eftcduai leafe of any part of thofe for- 

cannot make •' -^ » 

leafesof felted eftates which remain undifpofed of, they having 
only a power to levy and colled the rents, &fc. and that 
fuch leafe muft be made by letters patent under the great 
feal. 



them. 



Whether Although the encouragement given to the difcoverers 

e'lveTre- of Concealed forfeited eftates, by the power given to the 

waidtodii- tfuftecs of allowing to the difcoverers a fourth part of the 

"^"'^'" value 



REVENUE OF IRELAND. a^i 

value of what (hould be fo difcovered, be not continued 
by the laft mentioned ad, nor that power transferred to 
the commiffioners of the revenue, yet it is thought that 
the commifTioners may, by his Majefty's diredions, make 
an allowance for fuch difcoveries, it being a neceffary and 
incident charge relating thereto. 



.^t r.rl*. 



K k 2 fHAP. 



t^Z Of the EXCHEQ^UER ai-td 



ii:3V3-i : 



CHAP. xxiri. 

Of informations in the EXCHEQJJER; 



Informations /% N information on behalf of the Crown, filed in 
what'.' """ XjL this court, is a method of fuit for the recovery of 
money or other chattels ; or for obtaining fatisfadion in 
damages for any perfonal wrong committed in the lands 
or other pofTeffions of the Crown. And it is grounded 
merely on the intimation of the Attorney general, who 
gives the court to underftand and be informed of the 
matter in queftion. 

The different The mofl ufual informations are thofe of intrufwn, debty 
^'"'^''' and devenerunt ; which latter is the Crown's adtion of 

trover. But there is alfo a particular kind of informati- 
on, ftyled hi rem^ when any goods are fuppofed to be- 
come the property of the Crown, and no man appears 
to claim them, or difputc the title of the King. 

The procefs Upon the above general kinds of information the At- 

to liTue torney general may have an attachment for the firft procefs 

if he requires it; upon which the defendant is to put in 

bail if it be required. But the moft ordinary courfe is 

by 



REVENUE OF IRELAND. 253 

by fubpcena, and procefs of contempt; and if it be againft 
a lord fpiritual or temporal, or a corporation, procefs of 
dijlringas is to go. 

" If the King be feized of lands or tenements he cannot information 
be difTcized or ejeded, but if any one enters he will be ^!i,e"e7t Hes. 
an intruder upon the King's polTefTion ; and therefore 
if a man enters upon the King's demefnes, and takes the 
profits, it will be intrufion ; fo if he enters upon a pof- 
feflion cafl: upon the King by defcent, efcheat, ^c. before 
entry by the King; or if a man enters upon a farmer, or 
committee of the Kiri^ ;'or if the King's tenant hold over 
his term; or if :a man bufts the King's Itflee for years; 
all thofe are intrufions on the King, for which an infor- 
mation will lie. ftamf. prae. 56. b. Co. Litt. 277. a. Sav. 
7. 69. 

An information of intrufion likewife is the proper For recovery 
remedy for the recovery of efiates forfeited to the Crown, °4'd"'^^ *f'' 
upon attainders of high treafon, or which the Crown is cheated. 
entitled to by efcheat. But tho' by 33 Hen. VIII. c. 20. 
all lands, Qfc. forfeited to the Crown by an attainder of 
high treafon are ip[o fado vefted in ,the Crown, without 
any office or inquifition found, yet in fuch cafe it is ne- 
cefl'ary, for afcertaining the certainty of the lands, to have 
them found by office, by which they may be put in 
charge; which is called an office of inftru6lion. 

The King by his prerogative may enforce the defend- The defend- 
ant in informations of intrufion to plead his title fneci- ^"' "'V!^ ., 
ally ; and the ancient courfe or the Exchequer has been, fpeciali/. 
that if in fuch informations the defendant plead " not 
" guilty," he fiiall lofe the pofixlfion. And it is faid 
that the reafon of this courfe is, for that regularly the 

King's 



254 Of THE EXCHEQ.UER AND 

King's title appears of record, and therefore the defend- 
ant may take knowledge thereof ; and the rather for that 
in every information of intrufion it is fpecified of whofe 
pofTefllon the lands, ^c, were ; but if the defendant 
pleads " not guilty," the King's counfel cannot know 
the defendant's title to provide to anfwer the fame, as the 
defendant may do the King's title. 4 inft. 116. Dyer 
238. Hard. 451. 

But not But now by 15 Car. I. c. i. where the King, or thofe 

Kili^t^f under whom he claims, or others claiming under the 
has been out fame title, hath or have been or fhall be out of poffeflion 
forTwemy" by the fpace of twenty years, and hath or have not taken 
years, tVje profits of any lands, (^c. within that fpace, before any 

information of intrufion brought to recover the fame, 
in every fuch cafe the defendant may plead the ge- 
neral iflTue, and retain the poflTeflion until the title be 
tried, and found or adjudged for the King. 

And m fciri And by that ftatute, where fuch an information may 
{'rou'h^li''^ aptly be brought on the King's behalf, no fcire facias 
fuch cafe Ihall be brought, whereunto the fubjed fliall be forced 

to a fpecial pleading, and be deprived of the benefit 

of the ad. 

Plea muft The pica of a fpecial title in the defendant muft 

concludewith conclude with a traverfe of the intrufion laid in the in- 

a traverie O' ^ . ni j n 

the intiufion. formation. Plowd. 548. 

Replication. If the plea alleges feveral fads, the King by his pre- 
rogative may in his replication traverfe them all, tho' a 
common perfon ought to traverfe but one. Sav. 10, 64. 

If 



REVENUE OF IRELAND. 255 

If the plea alleges a title which avoids the pnffefllon 
in the King, fuppofed by the information, the King need 
not maintain the information, but may traverfc the title 
alleged by the plea. Sav. 61, 64. Cr. Ja. 4.81. 

But it is fufficient if the King by his replication tra- 
verfes fo much of the title as encounters the information, 
without anfwering to the whole title alleged by the defend- 
ant. As if to an information of intrufion in the moiety 
of a manor, the defendant fays, A. was feized of the whole, 
and died feized of the whole, by which there was a 
defcent to the defendant, it is fufficient to traverfe that 
he died feized of fuch a moiety. Sav. 6r. 

The judgment, in an information of intrufion, for the judgmedc. 
King is, " that the defendant be convided of the intru- 
fion, &c. and be removed from the polleffion, and be 
attached to make a fine ; and fometimes that the lands, ^'c. 
be taken into the King's hands, and the defendant 
attached ©"£•." and upon fuch judgment, every party to the 
information or claiming under him fhall be removed from 
the pofleffion ; but a flranger to the information (hall not 
be debarred from his entry by fuch judgment ; for it does 
not include any judgment that the king recover the feizin. 
I Co. 40. a. 22. a. Plowd. 561. a. Sav. 35 a. Hard. 460. 

It is faid in Sav. 49, that upon an information for in- 
trufion and cutting trees, or taking other valuable things, 
there is judgment for damages ; but the reporter adds a 
qusere. 



ition 



The King may alfo, at his eledion, proceed by informa- infofmatio 
tion by Englifh bill in equity for the recovery of" lands to b/Engiiflibill. 
which he is entitled ; and in this cafe the bill is alfo to be 

in 



256 



laformations 
in debt. 



On penal 

ftatutes. 

3 Blacks. C. 17. 



A penalty not 
appropriated 
miiil be fued 
in Exch. 



Of the EXCHEdUER and 

in the name of the Attorney general, and the proceedings 
are to be the fame as in other EngUfh bills in this court. 
And it is often thought more advifable to purfue fuch 
method, as well for difcovery of evidence, as to avoid the 
partiality of juries. 

The King may alfo proceed againfl his debtor by way 
of information of debt, in the name of his Attorney 
general, or if his debtor die, the like remedy may be pur- 
fued againfl his executors, or heir and terre-tenants. 
Comyn. 437. Hard. 440. 

This information is likewife brought for any forfeiture 
to the Crown, upon the breach of a penal ftatute. And 
the information by the Attorney general is mod commonly 
ufed to recover forfeitures occafioned by tranfgreffing thofe 
laws, which are enaded for the eflablifliment and fupport 
of the revenue; others, which regard mere matters, of 
police and publick convenience, being ufually left to be 
enforced by common informers in qui tarn informations, or 
adions, which may be fued for in other courts as well as 
the Exchequer. But after the Attorney general has in- 
formed upon the breach of a penal law, no other infor- 
mation can be received. Hardr. 201. 

If a penalty is infli£led by ftatute on any offence, and 
there be no appropriation of it, nor any method prefcribed 
by which it fhall be recovered, the penalty is to be confi- 
dered as a debt to the Crown, fuable for in the Exchequer ; 
and no indidlment will lie for the oficnce. Stra. 828. 



Where a pe- And whcrc a penalty is vefted in the Crown only, the 
naityveftedin cgurt of Kind's bcncli will not grant an information ; but 

the Crown "0 ^ ^ . 

information it mult be filed by the Attorney general. Stra. 1234. 

All 



B. R. 



REVENUE OF IRELAND. 



^$r 



On an information in debt for non-payment of duties, informatlonE 
evidence may be jriven of an importation on a different ^°^ non-pa>- 

•'V ' inent of du- 

day from that laid in the information -, but, upon an appli- ties, evidence 

cation to the court by tiie defendant, they will make an o7a diftl'rer!^ 

order for confining the evidence to a certain time. <Jay. 
Bunb. 223. 

So on an information in debt for the duties of goods Or of fevcraf 
imported on a day certain, evidence may be given of ''^>'^* 
feveral importations at feveral times. Bunb. 262. But in 
this cafe the plaintiff had given the defendant a note of 
the times of the importations. 

In an information for not making a true report, contrary Information 
to the ftatute, the importation was laid to be within the port faiVe"'re''orf ' 
of London; upon evidence it appeared that the importa- m"ft be laid 
tion was at Cowes in the county of Southampton. It was ponltion^""" 
objeded for the defendTnt that, though the information ^'^'s- 
might be brought in Middlefex, yet they ought to have 
alleged the importation to have been according to the fad, 
viz. at Cowes. And of this opinion was the Chief Baron. 
Bunb. 261. 

An information upon a ftatute muft fet forth every Infortnatlon 
thing requifite to bring the offence within the ad; and °" A f^*'^/^ 

. , 1 r mult bring the 

the words " contrary to the form of the lUtute" will not offence v.ithia 
help it; for that is only a conclufion from the premifes. ^"^^ ^^'"^^• 
Bunb. 129, 177. Hard. 217. 

All informations, as well thofe brought by the Attorney informations- 
general, as thofe brought by common informers, are to be ^^^^^ ^^ ^^ 
filed in the pleas office in the Chief remembrancer's office; 
but where a penalty is fued for in this court by way of 

Vol. L L 1 adion, 



25S Of the EXCHEQ^UER and 

allien, and not by way of information, it is to be filed in 
the pleas office in the law fide of the court, where adions 
are brought between party and party. 

The rules to And upon thofe informations in the Chief remem- 
plead. brancer's oflice, the fecondary is to enter three rules to 

plead in four days ; and when the three rules are expired, 
judgment is entered by default on a certificate of no plea. 



Offences 
aejaiiift the 
adlof cuftoms 
determinable 
by the Ex- 
chequer. 



By fiat. 14 and 15 Car. II. c. 9. commonly called 
the act of cuftoms, all offences againft that adt are thereby 
directed to be heard and determined by the barons of 
the Exchequer. And one moiety of all fines, penalties, or 
forfeitures, is thereby given to the King, and the other to 
him that fhall feize or fue for the fame in the faid court. 
And all profecutions under the a6l muft be within 12 
months after the offence committed. 



cife by the 
comniilTion 
ers, i^c. 



Thofeagainft But by 14 and 15 Car. II. c. 8. commonly called the 
the aft of ex- excife ad, all offences as;ainfl that ad are to be tried 
before the commimoners of excife, or their fub-com- 
miffioners. And as many breaches of the cuftoms are 
likewife offences againft the ad of excife, few informations 
for penalties under the ad of cuftoms have of late yearS 
been brought on the ad of cuftoms. 

Offences only The following offenccs however of the ad of cuftoms, 
cieterminabic gj.g ^^^ included in the ad of excife, and can therefore 

111 Exchequer. .... . 

be only prolecuted in this court, viz. 



Receiving 
floods on 
boani before 
ileclaration, 
or failing be- 
fbre out- 
voice. 



No mafter, 6v. fhall receive on board any goods to be 
exported, before he fhall have declared to the cuftomer, 
cfc. his intention to lade, and the port lie is bound to; 

nor 



REVENUE OF IRELAND. t§f 

nor fhall fail before he fball have outvoiced upon oath j 
under the penalty of ^Tioo. 

No mafler, Gfc, (hall break bulk until he fhall invoice Breakingbulfc 

upon oath, and enter into bond that he fhall not fail with- l'ng°'/n[J"'g;\^* 

out being cleared and difcharged by the colledtor, &c. bond, ijfc. 
under the penalty of £ioo. 

If any perfon mall refufe to permit the colledor, &c. Refufing to 
to fecure or take out of any vefTel any fine goods of P^™" *^"s 

' JO goods, or 

fmall bulk, to be put into the warehoufes of the cuftom- goods not un- 
houfe, till the duty be paid ; or to unlade and fecure all ''i^^" "'''''" 

' / r ' _ _ 28 days to be 

goods which fhall not be unladed or difcharged within brought on 
twenty eight days after the arrival of the velTel, he fliall 
forfeit £ioo. 

If after the clearing of any (hip or difcharging the Having con- 
officers from on board, there fhall be found on board any "^'^'^ Z°°^^ 

, aboard alter 

goods which have been concealed from the otncers, and clearance, 
for which the cuflom has not been paid, the mailer (hall 
forfeit £ 1 00. 



LI 2 CHAP. 



i6o Of the EXCHE0,UER and 



CHAP. XXIV. 

Of informations in this COURT on GOODS 
SEIZED, OTHERWISE STYLED IN REM. 



Seizure of dc- /\ N D firft it IS to be obferved, that this proceeding of 

for the°° * JlJL feizing goods and merchandizes for the non-pay- 

Crown. raent of cuftoms, and the hke, is termed in the law a 

Exc. iHo,ijc. profecution in rem. For the better underftanding of which, 

we are to confider that, where there was no property in 

lands or goods, they belonged to the Crown ; and hence, 

if a man died without heir, and there was no tenure of 

his lands from any particular lord, the efcheator feized 

them for the Crown. So all wrecks, waifs, and eftrays 

were feized by the fherifF for the Crown ; and in thofe 

cafes, on fuch feiznres, they ufed to make proclamation; 

and if, upon the fecond proclamation, no body came in 

to claim the lands or goods, they were prefumed to be 

derelidt. 

So that upon every feizure they were wont to file in- 
formations in the courts of record, and then to make the 
lirft proclamation, in order to condemn fuch lands or 
goods to the King's ufe. And then there iflued a com- 
niilhon of appraifement, in order that the fame might be 
valued, and that the flierifF might anfwer the value 

thereof 



RE VENUE OF IRELAND. 261 

thereof to the King's ufe ; and upon the return of the 
commifTion of appraifement there was a fecond proclama- 
tion made ; and then, if no body put in his claim, they were 
prefumed to be derelid, and forfeited to the Crown. But 
in the cafe of eftrays there was an abufe, by the fherifi's 
taking up horfcs and fheep, and getting them appraifcd 
and proclaimed, and forfeited to the Crown as derelid; • 

and therefore a year and day was given to the owner to 
claim before fuch prefumption took place. 

When they conftruded penal laws by way of forfei- Forfeuurcs 
tures, the forfeiture was appointed /'« ref/i, and likewife "aws^dtduced 
a penalty was laid upon the perfon tranfgrefTing the law; therefrom. 
and hence it was that, upon feizures, fuch goods were 
often derelid, becaufe the owners would not come in to 
claim them, left they fhould be fubjed to a perfonal in- 
formation •, and therefore the two informations were 
entered ; and upon the firft proclamation a writ of ap- 
praifement went out, that the officer or perfon that 
feized might be anfwerable for the King's part, as the 
claim was always entered upon the fecond proclamation. 

But the proceedings in the court of Exchequer on goods Proceedings 
feized, 6'c. at this day, arc thus : '" ^^^ ^•'"^''^" 

•' ' quer on goods 

feized, (ifc. 

When the commiffioners of his Majefty's revenue have By informa- 
diredled the profecution, the folicitor of the revenue is to "°"- 
file an information in the office of pleas in the cliicf 
remembrancer's office, in the name of fome fictitious 
perfon ; but in thefe cafes, no procefs whatfoevcr is to 
ifiue, either before or after the information is filed, 
as the feizure is deemed to be fufficient notice to the 
proprietor and every perfon concerned. 

And 



26z Of the EXCHEQ^UER and 

Rules to And upon thefe informations the fecondary is to enter 

^" ■ rules to plead, as upon informations qui tant^ &c. upon 

penal ftatutes ; and the proceedings to judgment, are the 

fame, for want of a plea. 

Prodama- And when the information is fo filed, the follcitor of 

the revenue may caufe the ufual proclamations to be made, 
which are thus, viz. 

" If any perfons will claim property to, or fliow caufe 

why the fhip or vefTel called with her furniture, 

&c. lately feized at <^r. being imported contrary to the 
ftatute, fliould not be forfeited, let them come forth, and 
they fhall be heard." 

And on the fecond or third day afterwards, inclufive, 
the like proclamation is to be made ; and in the fame 
time afterwards a third; and thefc proclamations are 
made in the Exchequer, fitting the court, and entered 
in the rule book; and the firfl of them is generally 
made immediately after the information is filed, and 
before any rule to plead is entered thereon ; tho it is 
fometimes otherwife. 

Judgment for ^^^ immediately after the third proclamation is made, 

want of a pica and ou the fame day, judgment being firft entered upon 

the goods and the information for want of a plea, a motion may be made 

writ of deli- by lYiQ counfel to the commilfioners for a day to be ap- 

very .. 

pointed for the fale of the feizure, which the court will 
order. And on that day the counfel to the commifll- 
oners is to move an the faid order, that the feizure may 
be fold purfuant thereto, which the court will alfo order j 
and then the feizure is to be fet up to cant, and the 

highefl 



REVENUE OF IRELAND. 263 

liigheft * bidder is declared the purchafer, and thereupon 
an order is entered of courfe for a writ of delivery to 
iiluc for the delivery of the goods purchafed to the pur- , 

chafer, on his paying the money to the Chief remem- 
brancer; but generally the counfel to the commiffioners 
moves the court, at the fame time, that the Chief re- 
membrancer may pay the money to the folicitor of tlie 
revenue, which the court will alfo order. 

And note, in the general, where there is no claim, ^^'!\ of ap- 
and efpecially if the goods be of a perifliable nature, for ihe'peti- 
the folicitor of the revenue moves for a + writ of ap- foi'^N '" 
praiiement, which is granted 01 courle. 

If 



* In Bunb. 7-. it is faid, that if there be 3, condemnation without a trial, the 
bidder muft ftand to all hazards; but if after trial the bidder fuffers by delay, th« 
the court often difcharges the bidder. But the reporter adds a quccre. And it ii 
likewife there faid that the court had fome doubt what execution to order againft 
a bidder not having paid his bidding, the procefs of the pipe being, that which 
fliould regularly iiTue upon an informatio nof the feizure ; but that that being long 
and tedious, they ordered a fieri facias; as is ufual in the cafe of a perfonal infor- 
mation. And, in a note there, two cafes are cited, where, in fuch cafes, thecourt 
upon affidavit iflued attachoieats againd the bidder. 



f In Bunb. 30. it is faid, that after a feizure of goods, th« regular fteps are to 
file an information, and then take out a writ of appraifenient, upon the return of 
which the defendant is to enter his claim, and then may move for his wiit of deli- 
very. If the profecutor delays filing an information, or docs not fue out a writ of 
appraifement, the defendant, upon entering his claiin in the book in the office, may 
move for a writ of delivery. 

And in Bunb. 59. it is held that writs of appraifement are a neceffary part of 
the information upon a feizure, by the courfe of the court; befuies the aft of 
tonnage, and poundage direfts a moiety of the rates to be anfwered to the King, 
which Ihews there is a necetrity for a valuation, 

And 



264 Of the EXCHEQ^UER and 

Claim of If any perfoti would claim the goods, he may do Co 

SQOtIs Icized , ■ , r 1 ir-> r r 

and form ^^ ^^Y ^^^c berorc the rule for judgment lor want or a 

thereof. plea is made abfolute; and the claim is to be entered in 

the office of pleas in the Chief remembrancer's office in 

the appearance book, thus; " A. B. mafter of the fliip 

or veflel called o'^. this day appeared by E. M. 

his attorney, and claims the property of, &c. at the fuit 
of, &c. who as well, C^c." 



Appearance So that at the fame time the claim is entered, an ap- 
pearance 
attorney. 



wiih it!"'^"^* pearance is to be alfo entered for the defendant by his 



Rule, 24th By a rule made in the office of pleas, in the Chief 

April, 1716, , , ^, 1 r A •! ^ • 

recognizances remembrancers orhce, the 24th or April, 17 10, it was 
in what caies ordered, that upon all informations to be exhibited for 
ihips, wool, or other goods thereafter feized, no perfon, 
or perfons, be thenceforth admitted to claim property in 
the fame, before he, or they, enter into a recognizance, 
with good fecurity, to pay the appraifed value of the 
fame, the penalties in the a£ls of parliament made in 
fuch cafes, and alfo all fuch cofls and damages, as lliall 



And in another cafe there, after a condemnation and fale upon a feizure, it ap- 
pearing to the court that the fpecies of the goods had not been defcribed with fuflicient 
certainty in the writ of appraifenient, the court made a rule to thow caufe, why 
the condemnation fhould not be fet afide, and why an attachment (hould not go 
againft the feizers. Bunb. 89. 

Where it appears to the court that the appraifement is at more than the goods 
are worth, the court will order a re-apptaifement; for othcrwife the feizing officer 
might be undone, who mull pay the King's moiety, according to the appraife- 
ment. Bunb. 4y. 185. 

be 



REVENUE OF IRELAND. 265 

be awarded on the profecution of any information, to be 
brought for the fame; unlefs the party, or parties, wlio 
claim property, fliall make it appear to the court by afli- 
davit, that fuch fhip, wool or other goods arc really and 
truly his or their property. 



'J. 

ad- 



And by another order alfo made there the 5th of Rale, 5th 
June, 1 7 16, it was ordered, that where any perfon, or ..""pe'fon^; 
perfons, come to claim property in fliips, wool or other '"^"ed to 
woollen goods feized, or thereafter to be feized, he or they he'makeari"i- 
fo claiming property fhall make it appear to the court davit of the 
by affidavit, that before and at the time of fuch feizure, ^ ^ 
the property of the faid fhip, wool or other goods, was 
in him or them; and he or they are likevvife to make 
It appear to the court by fuch affidavit, how he or 
they came to have the property of fuch fhip, wool or 
other woollen goods ; otherwife no perfon, or perfons, 
to be admitted to claim a property in the fame. 

Now, in the cafe of Forder qui tmn, 6'<^. againfl eight The claim t« 
hogfheads of fugar, in this court, the 25th of November, ^^ ^^ ^'"'^* 
1734, and the iSth of June, 1735, a queftion arofe 
upon the aforefaid two rules, whether the claimant was 
not to appear in court in perfon, and claim the goods; 
and it was debated feveral days, but no determination 
was made by the court ; but the pradlice is now to enter 
the claim by an attorney in manner before mentioned. 

If the claimant would have a writ of appraifement, Writ of ap- 
he may; but he is firft to apply to the folicitor of the ^^^'^o^be 
revenue for his confent for that purpofe, for which he is obtained. 
to have two guineas; and then upon counfcl's motion, 
and on producing the confent, the court will award the 

Vol. I. Mm writ. 



£66 Of the E X C H E O U E R and 

writ. If it be in vacation time, the Chief Baron, or 
either of the other Barons in his abfence, will upon fiich 
application to him at his houfe make the like rule for 
a writ of appraifement ; which rule the Chief Baron in 
this cafe is to fign in the book. 

Proceedings And thcn thc claimant's attorney is to ferve the foil- 
in appointing •» r i • i i r r 

theappraifers citor ot tlie revcnuc With the names or tour mer- 
and in ex- chauts, or othcr perfons of credit, fkilied in fuch affairs, 

editing and .- ...... . -^ .. ^ . 

leturning the ^^ appraiicrs J and the iohcitor is to Itrike out two or the 
^f'^- names, and let two fland ; and then he returns the fame, 

with four named by him on behalf of the revenue, and 
. of thefe four the attorney for the claimant alfo ftrikes 
out two; fo that two are left ftanding on each fide ; and 
to thefe four, whofe names are left ftanding, and are to 
be lodged in the pleas office in the Chief remembrancer's 
office, thc writ of appraifenient is to be direded; and 
they are to fummon a jury, and to hold an inquiry 
thereon, as to the value of the fhip, goods, wares, or 
merchandizes, which have been feized ; and this writ 
with an inquifition annexed to it is to be returned into 
the faid office. See the forms of tlie faid writ and 
inquifition in the appendix to this work. 

If the folicitor of the revenue negleds to return the 
names of appraifers in due time, the officer of the court 
will ftrike names for him, according to the method 
pradifed in the proceedings in the equity fide of this 
court. 



And 



RE VENUE OF IRE L AND. 267 

And upon this return of the writ of appraifement, Wtitofdeif- 
and upon a confent for that purpofe from the foHcitor of turnoftlfe 
the revenue as aforefaid, for which he is alfo to have v.ritof ap- 
two guineas, and upon counlel s motion thereon, a writ 
of * delivery will be granted upon the claimant's giving 
fufficient fecurity as is ufual. And thereupon the claim- 
ant, after the rule' is fo obtained for the writ of delivery, 
is to enter into fecurity by recognizance before the Lord 
Chief Baron if in town, if not before either of the 
other Barons, in double the value of the appraifement, 
conditioned that the claimant fliall perform and fulfil the 
judgment of the court upoH any information brought, 
or to be brought, againft the fliip or goods felzed. 

And this writ of delivery is to be direded to the llore To whom to 
keeper, coUedor, furveyor, or other ofHcer, in whofe 
cnftody the goods feized are; who, upon receiving the 
faid writ, is to deliver the fliip or goods under feizure to 
the claimant or perfon for that" purpofe named in the 
writ. See the form of this writ in the appendix. 

If the folicitor of the revenue fliould on fuch appli- Tlie procecd- 

cations, either for a writ of appraifement, or a writ of Jhffoiic"or 

delivery, refufe his confent, then the counfel fur the of" the revc- 

claimant may, on affidavit thereof, and notice given to re't'urs lii's 

confent either 
to a writ at' 

• In Bunb. 21. It is held that there are. two reafons for grantin:; wiits of deli- Jl^'-', , '''" ' 

^ , . Of o; uelivery. 

very, viz delay of profeculion, and that tiie goods are periihablcj but ihat thole 

writs are difcretionary in the court. Bunb. 74. it was granted for gold watciies, 
the llfel work being perifliable; and in Bunb. 30. It is f.iid that no certain rule is 
laid down wliat ihall be called delay; but that what v.-as moft generally agreed 
upon was, that where a feiy.'Jtc was in the vacation time, and there is no informa- 
tion filed in the term fdllowi.ig, if the profecutor could have C.'ied it liut term, 
this would be a delay to g.ound a wiit of delivery upon. 

M m 2 the 



z68 Of the EXCHEQUER awd 

the folicitor of the revenue, make fpecial application to 
the court, and they will either grant or refufe the writ 
as they fee caufe. 

v/ritofde- In the cafe of Forder qui tarn againft John and Jamej 

c'atlTc't"ui^d.''' Wolfe, in this court, the 23d of November, 1734, a writ 

of delivery was refufed, as the evidence for the feizure 

depended in a great meafure on the manner of packing 

and making up the goods. 

Plea to the When the goods are fo claimed the defendant is alfo to 

and'the"°ro- P^^^d to the information 5 and if it be an iffuable plea, as 
cfcdings to it ufually is, then the record is to be made up, and the 
after proceedings are, as on informations qui tarn upon 
penal ftatutes, pretty much the fame with the proceed- 
ings in the common law fide of this court between party 
and party. 



tiiai, 



Few uifor- But as Has been already obferved, moft of the ofFences 

'"""'r^ '", under the adt of cuftoms beina likcwife offences under the 

into the F.x- ad oT excife, informations on feizures in this court are very 

dH-quer, and ^,^^.^ _ ^j^^^ [^^j^^ moflly brought before the commiffioners 

or fub-commiffioners of excife. 

O.Tcnce of The following offence under the ad of cuftoms, however, 

Svl^^oods feei"ns to be cognizable only in the court of Exchequer, 

coaftwife viz. that of (hipping nitivc commodities coaftwife, with- 

Sd!"-^" o^it making a declaration to the collcdor, &V. of the con- 

tio;i, only tcnts, valuc, G?f. and giving a bond conditioned to dif- 

ihlrr'""'* charge them in the realm; by which a forfeiture of fucb 



goods is incurred. 



By 



RE VENU E OF I R EL AND. 269 

By the a6t of cunoms there is a provifion, t!:at, for Seizures to be 
the avoidino; of fraudulent compofition, no adlion, bill, ^g'^^'^ed ami 

O r ' ' ' lecured in the 

plaint, or information be exhibited or proceeded on Ki.ig's ware- 
againft any goods, wares, or merchandizes feizcd, until a°y'procc7d- 
fuch feizurc fhall be regiflered and entered with the inas by bi.i, 
regifler or officer to be apppointed for that purpofe in 
the port of Dublin, and certified by him to be fo en- 
tered and regiftered ; and until fuch goods, wares, and 
merchandizes, be fecured or laid up in his Majefly's 
ware-houfe, at the curtom-houfes of the refpedive ports. 
And in cafe the commilfioners of the cuftoms fhall be dif- 
fatisfied, or apprehend any negled or delay in any perfon Perfons nc- 
or perfons to fue for or profecute in any adion, bill, plaint, ^dfyhf/io 
or information, as aforefiiid, that it fliall and may be law- f^s, the 
ful to and for the faid commiiTioners to appoint any other n^ay'ap'pob" 
perfon or perfons, whom they fhall think fit, to profecute ; ^ profcciitor, 
which other perfon or perfons fhall be and are thereby dc- daKci'ihe' 
clared to be true, proper, and lawful profecutors or feizers '^^"^"j' l^'^'^'"' 
to all intents and purpofes whatfoever, and to whom the the moietv of 
moiety of the faid feizures and forfeitures fhall be due ^^'^ 'eizure. 
and payable, and to none other; any thing in the faid act, 
or any other law, ftatute, ufage, or cuftom, to the con- 
trary thereof, notwithflanding. 

By rule 36, annexed to the ad of cufloms, nil officers Officers to be 

whom it may concern in their refpedivc places, fliall be "'J.'a'ny° 

diligent and careful to make ftay and feizurc of 2,oods, goodsbrou^ht 

wares, and merchandizes, that fhall be brought in, or out'conna'ty 

carried out, or intended to be carried out of this realm, t'^ '■''■•^"• 
contrary to ihe laws of the fame. 

And 



270 



Of the EXCHEQUER and 



Goods felxed And by rule 37, all goods and merchandizes that fhall 
(he ware-" ^^ fcizcd or ftaid {liall, prefently after fuch feizure or 
iiou(e, and ftav, be dcHvercd into the charge of the vvare-houfe 

tiisre kept 

until reieafed keeper at the cuflom-houfe of the port where fuch ftay or 
by lufficient feizurc fhall be made, there to remain until fufFicient 
warrant and difcharge fhall be brought for releafe and de- 
livery thereof. 



warrant. 



And by rule 3S, every officer, who fhall make any 
feizure, fliall thereupon forthwith acquaint the commif- 
fioners of the cuftoms therewith, and likewife certify the 
fame to the regifter of feizures in the port of Dublin for 
the time being, together with the quantity and quality of 
theregirterof the goods fo feizcd, the time when, the ground whereupon 
he feized the fame, with fuch other circumftances as are 
fit to be known, for exhibiting informations in the Ex- 
chequer againfl the fame. 



Officers mak- 
ing feizures 
lortliwitli to 
acquaint the 
cominlirioneis 
therewith, 
and to certify 
the lame to 



No officer to And by rule 39, no officer or other perfon fhall make 

compound a ,-. . . r i f ■ r 

feizure with- ^'ly compoiition or agreement for the feizurc or for- 
cut licenfe or feiiure of any goods, without * licenfe out of the court of 
w'lrrant. Exchequer, or other lawful warrant firfl had and obtained. 

And 



• I ilo not find that the taking out of thefe licenfes hatli hten praftlfed here 
tliefe many years. Lord Chief Baron Gilbert, in his treatife of the court of Exche- 
quer in England, page i S6, i^c. gives the following account of them : 

V/he.i a fuit (fays he) was commenced, even between party and party, they couM 
not compound the fame without leave of the court, which was the original of all 
fines concerning lands and tenements ; and the reafon was, becaufe the K ' 

an mtereft in every fuit in his court fince there was an amerciament in 
ment; much more in informations, where the King hinifelf was party, 
bad (ach an iutctell that the informers could not compnind without leave 



RE VE N UE OF I RE L A N D. ^71 

/\nd by role 40, all licenfes, compofitions, jfines, rceo- J-'""''"; ^«- 

^ , ^ . . for forfeirurcs 

venes, warrants, orders, and other difcharges, to be had, tobeentered 
made, or sjrantcd for or upon the aforefaid Tcizurcs and ^-.''h 'i^^ f<=■ 
inrormHtions, are to be entered with the rcgifttr aiorefaid, the money 
and the money or monies thereupon due and payable to K;^J°„^h* 
the ufe of his Majefly to be paid to the colic6lors of the pai/to the 
refpedlive ports. '°'''^''"'- 

And by rule 41, all appraifements of goods, wares, and Appraife- 
merchandizes, feized as aforefaid, are to be fhovvcd and "eLlire" to he 
delivered to the regifter aforefaid, before they be returned iJehVered to 

the regrlTer 

for exi.niina- 

I • r 1 1 • 1 1 n- 1 tionandentry.. 

court ; but yet in many caies, where penalties were great, and the offenders poor, 

it would have been exceedingly hard if the law had been inexorable, and the informer 
might not have compounded with the offender ; and it would have ftill been more 
derogatory to the honour of the Crown if the informer had compounded, and there 
had been no method found out to have made a compofition for the Crown. From 
hence it is that there is a (landing privy feal, by which the commillioncrs of the trea- 
fury, High tieafurer, Chancellor, Under treafuter, Chief Baron, Barons of the Coif, 
and Attorney general, or any one of them, are enipow-ered to give a licenfc to com- 
pound ; provided no fine be fet lefs than half fo much as the informer flial! or is to 
have for his part. In order to fee that the King's part be at lead equal to one half of 
the inforniet's, there mull be an affidavit made by the informer of what he rcce'ves 
upon fuch compofition, and then they go back to the ofHcer, and the compofition is 
fet, and then it is carried to be figned by the commitfioners of the treafury, Lord 
High treafurer. Chief Baron, Attorney general, or any two of the.ii, who by the 
faid privy feal are entitled to compound the fame. 

This pov/cr was abufed by offenders againil penal flatutes ; for after fnch tranf- 
grefltons they ufed to fet up fham informers in order to get rid of the penally, and 
fo compound with them for a little, and diminifh the King's part alnioft to nothing ; 
for this caufe it was that by the rules of the court the chtillian and furnames, with 
the addition of the parties, are to be put into the licenfe, together wlih the place of 
their abode; the licenfe is to be (igned by a fwoni clerk, and entered in a book 
before the fame is figned by a Baron. 

And how long this licenfe to compound is to be in force, how the compofit;o;i 
fhall be recorded, the fine rated and paid, and a writ of delivery obtained thereon, 
and hov/ this vnit is to ill'ue wheic the fine is paid, and how where fecuiity is given, 
fee ibid. pag. i8S to 191. 

into 



272 



Of the 'EXCHEQUER and 



If tlie goods 
arc under- 
valued a new 
jppraifement 
to be made. 



Coaft bonds, 
for wliicli 
cerlificates 
are returned, 
to be deli- 
vered quar- 
terly into the 
Eschequer. 



into the Exchequer, to be by him examined and entered. 
And if the goods be too much undervakied, the faid regifter 
is to make flay thereof, and to acquaint fomc of the Barons 
of the Exchequer therewith, to the end that a review and 
new appraifement may be made of the goods. 

And by rule 42, all bonds taken for fhipping goods to 
the coads, for which certificates are returned, fhall be deli- 
vered quarterly into the Exchequer, with the certificate 
thereunto annexed and endorfed alfo thereupon ; and every 
term, after the accompt of the ofiicers that did take them 
is pafl, the faid bonds fh:ill be delivered to every perfoa 
that fliall fue for the fame, paying the ufual fees. 



All other 
bonds to be 
deliveied into 
the Exche- 
quer after the 
fcreach of 
conditions to 
be put in fuic. 



And by rule 43, all other bonds taken by the colledors 
that be expired, and all other bonds for which no certifi- 
cates are returned, according to their conditions, fhall be 
delivered likewife into the Exchequer quarterly, after the 
breach of fuch conditions, that procefs and execution may 
be had thereupon according to the due courfe of law. 



CHAP. 



REVENUE OF IRELAND. 273 



CHAP. XXV. 

Of informations sEroRE the COMMISSIONERS oa 
SUB-COMMISSIONERS of EXCISE. 

BY 14 and 15 Car. 2. c. 8. commonly called the ad of Commif- 
excife, an office is created in the city of Dublin, to exdrr^eated 
be called by the name of the office of excife or new import, in Dublin, 
and to be managed by commiffioners not exceeding five in 
number, and alfo a furveyor ; all to be appointed by the 
Lord Lieutenant or Chief governors of the kingdom. 

And the like offices, and in them fuch fub-commif- and fub- 
Coners or colledors, are thereby direded to be appointed 5°'"'"i'^"'"ef5 

' _ J r r in the coua- 

in all the counties of the kingdom, and in all other cities try, 
and places thereof, as the commiffioners fhall think fitting, 
to be approved of by the Lord Lieutenant or Chief go- 
vernors of the kingdom. 

And the commiffioners or colledors of excife in their to hear and 
refpedive diftrids, or fuch other perfons as fhall be autho- offences"^ 
rized thereto, together with fuch fub-commiffioners or againiithe 
colledors, are thereby authorized to * hear and determine 
all offences and breaches of any claufe in faid ad, other 
than fuch as are otherwife thereby appointed ; and are, 



* When a day of trial is appointed by the comminioners or fub-commiHioners, 
the conftant praftice has been to give the claimant eight days notice thereof, exclu- 
five of the day on which the fummons or notice of trial is ferved, and inclufive of 
the day of trial, as on trials by niji prius in the four courts in the county of the city, 
or county of Dublin. 

Vol. I. - N n upon 



aft of excife,- 



274 Of the E X C H E Q^U E R and 

upon notice or information, to proceed to examination of 
the matter in fad, by fummoning parties and * witnefTes 
to appear before them, and examining witnefTes upon 
oath in the prefence of the party accufed, if he appear ; 
and in cafe he fhall negle£t to appear, they are autho- 
rized to proceed as if he were prefent : and upon proof of 
the fad, by the confelTion of the party, or oath of one 
credible witnefs, they are authorized to give judgment, 
and iffue a warrant for levying any forfeiture, fine, or 
penalty, inflicted by the ad, by diftrefs of the party's 
goods, or in default of fufficient diflrefs, to commit the 
party to prifon until he pay iL 



But all informations for any penalty incurred by this 
ad are to be made within fix months after the ofFence 



Informations 
for penalties 
to be within 

fix months. fhall bc Committed. 



An appeal 
given to the 
Lord Lieute- 
jiant, or com- 
iniliioners of 
appeals. 



And it is thereby provided, that if any perfons fhall 
judge themfelves aggrieved with any proceedings had by 
the commillioners, &c. it fhall be lawful for every fuch 
perfon to make his -f- appeal to the Lord Lieutenant, <irr. 
or fuch as he fliall appoint by commiffion under the great 
feal ; who are empowered to fend for parties and wit- 
nefTes, and ail writings, &c. and to examine upon oath 
and determine all appeals, and confirm or reverfe all judg- 
ments given by the commillioners, &c. and to difcharge any 



* By 33 Geo II. c. ro. witnefTes may be fummoned to appear before them ttio' 
refiding in another diftricl ; provided that no Inch luninions fhall iffue until it fliall 
appear by aflidavit before One of the commifiioners, or fub-commiflioners, that the 
perfon fummoned is a material witnefs. 

i ^y 33 Geo, II. c. 10. fuch appeal muft be brought within two calendar raontlis 
after the fentence given. 

perfon 



RE VEN U E or I REL AN a . 27s 

perfon committed by the commilTioners, Gfr. and to miti- 
gate all fines, penalties, and forfeitures, impofed by them; 
provided that in the mitigating fuch fine, &c. the informer 
may be duly encouraged for his pains and difcovery, ac- 
cording to the nature of the fraud difcovercd. 

And it is thereby enadted, that if any goods feized fhall ^''°'^^ ''«'^«" 

I 1-11 I-1- 1 1 ^"° "°f 

not be claimed or cleared within twenty-one days, the ciain.ed in 

commiffioners or fub-commiffioners, <l2'c. appointing a ge- j" p^^- '** 

neral day of fale, and giving publick notice thereof, Ihall 

caufe the goods to be appraifed by two fworn officers, or 

others, and afterwards fell them by the candle to the 

higheft bidder. 

And of all feizures, fines, forfeitures, and penalties, One moiety 

mentioned in this ad, the neceffary charges for recovery o^ 'he fines, 

thereof being firlt deduced, one moiety is to be to the ufe King, the 

of the KinsT, and the other to the perfon who fliall feize, ?'''" '° '^^ 
■ r r 1 1 ^ r- informer. 

or give any inrormation or and prove any breach of any 
claufe therein. 

When a feizure is made of any goods upon the a6l of Thepro- 
cxcife, if it be in Dublin, the feizing officer is to bring "^dingsupoir 

' n r feizure 

them to the ftores at the cuiiom-houfe, and to make a under this 
return thereof in writing to the commiffioners, and alfo ^^ 
to the regilter of the feizures ; and if any petition be pre- 
ferred to the commiffioners, it is referred to the feizing 
officer, and on his report it either is or is not ordered to 
ftand a feizure. Then the feizing note is fent by the re- 
gifter of the feizures to the clerk of the informations in 
the faid port, who, if it be a general or common cafe, 
either as to goods exported or imported, is to prepare an 
information according to the general forms ; Vvhich fee 
hereafter in the appendix. 

Nn 2 If 



I'-jG 



Of the EXCHEQ^UER and 



Seizures not 
claimed by 
the proprietor 
within twenty 
one Jays tbr- 
t'eited and 
■nay be told. 



If a penalty 
fued for there 
muft be a fe- 
parate infor- 
mation. 



Proceedings 
before fub- 
commiirio- 
ners the fame 
as before the 
commiirio- 
ners. 

The fame 
proceedings 
in all cafes 
lelating to 
the inland 
excife. 



If it be a cafe attended with any fpecial circumftances, 
it is to be brought to the foHcitor or to the commiffio- 
ners, who is thereupon to prepare inftru6tions for the 
eounfel for the commiffioners to draw a proper informa- 
tion thereon. For forms, or precedents, fee the ap- 
pendix. 

If the owner or proprietor of the goods do not claim 
them within twenty one days, the courfe is to colled all 
the feizures of the fame kind unclaimed, and to infert 
them in one information, and to enter judgment thereon 
for want of a claim, and then to fell at the next general 
fale to be appointed by the commiffioners, or fub-com- 
miffioners. But this method of inferting many feizures 
in one information feems liable to great objedions. 
And if on any of the feizures a penalty is recoverable 
and fued for, a feparate information mufi: be entered 
for thefe goods, and a judgment of condemnation had 
thereon, to be ready to be read in evidence on the trial 
for the penalty. 

If the feizure be in any other port than the port of 
Dublin, the informations and proceedings are to be the 
fame before the fub-commiffioners as before the com- 
miffioners of excife. 

And in the cafes of brewers, vintners, ale-houfe keepers, 
diftillers, or retailers of flrong waters, and all cafes 
whatfoever relating to the inland excife, the like pro- 
ceedings are to be againft offenders, by information, fum- 
mons, &c. 

By 



BE VENUE OF IRELAND. 277 



By the 33 Geo. II. c. 10. it is recited that claims had When a 

been frequently made of goods feized by perfons who nicn't'ionT to 

never appeared after making fuch claims, but left the be made at 

kingdom or the diftrid where the feizure was made, ,he claim of 

and were not to be found, fo as to be ferved with a 'o'ne houfe, 

r r • 1 11 1- f-L 1 r vvitliin the 

notice or fummons ror trial as the law directs j by realon diftria, where 
whereof feveral parcels of goods had remained under notice fhall be 
feizure for many years, and until they periflied, on ac- 
count of not being duly condemned, to the prejudice of 
his Majefty and the informer; for remedy whereof, it is 
thereby enadled, that in all cafes where a feizure lliall be 
made of any goods, G?f. and a claim fhall be tendered 
by the owner, or proprietor thereof, or by any perfon. 
deputed to make fuch claim, that the perfon tendering 
fuch claim fhall at the foot thereof mention fome par- 
ticular houfe within the diflrid where the goods arc 
feized, where notices or fummonfes fhall be left or ferved -, 
and in default thereof that the claim fhall not be deemed 
legal or received, but it fhall be lawful to proceed to the 
condemnation of fuch goods, in fuch manner as by law 
may now be done for want of a claim ; and that all 
notices or fummonfes ferved or left for fuch claimants, 
with any perfon above the age of fixteen years refiding 
at fuch houfe as fhall be fo mentioned or expreffed at 
the foot of faid claims, or pofled on the door eight days 
before the time appointed for determining the claim, if no 
perfon refides therein, fhall be as valid and effedlual as 
if the perfons making fuch claim were perfonally ferved 
with fuch notices or fummonfes. 

And 



27S 



Of the E X C H E aU E R and 



Difputes con- 
cerning lights 
of fei/ure. 



Commiflio- 
iiers and fub- 
conimiflioners 
in their dif- 
tricts to de- 
termine the 
light to fei- 
zure, l^c. 



Sub comniif- 
fioners to take 
an oath be- 
fore hearing 
a cau(e (if 
required) that 
they are not 
interefted in 
the feizure. 



And by the faid adl of 33 Geo, II. c. 10. reciting 
that, where two or more perfons have been concerned as 
informers or difcoverers, feveral difputes have arifen be- 
tween the parties pretending to be the real informer, and 
difcoverer, to the great detriment of his Majefty's reve- 
nue, and difcouragement of fuch informers; and that 
a juit diftribution of the rewards given to fuch infor- 
mers would be a great encouragement to the trade of 
this kingdom, it was enaded, that in every cafe, where 
two or more perfons fhall claim any right to any reward, 
for or on account of any feizure, penalty, or forfeiture, 
they may be entitled to, the commiffioners, or fub-com- 
miffioners in their feveral diftrids, who fhall hear and 
determine fuch feizures, fhould hear the feveral claims 
and demands of fuch perfons, as may think themfelvcs 
entitled to any reward, for, or upon account of any in- 
formation, or difcovery, and give or diftribute the fame 
in fuch manner, or proportions, as they fhould order 
and dired ; which order, or fentence, fliould be final 
and conclufive to the faid parties. 

And it is by the faid a£l enaded, that the fub-com- 
miffioners, colledors of excife, and other perfons that 
may be authorized, and appointed to hear and determine 
the matter of complaint mentioned in fuch information, 
and every of them, fliall, if thereto required by the party 
or parties againfl whom fuch information is made, take 
an oath that he is not interefted, diredly or indiredtly, in 
the matter or complaint then depending before them, and 
that he is not to gain or \o(e thereby on any account 

whatfoever j 



REVENUE OF I REL AN D. -279, 

whatfoever; which oath the clerk or regifler of the 
feizures and forfeitures in the particular diftri6t is there- 
by authorized and required to adminifter; and if fuch 
fub-commiffioner, colledor of excife, or any other perfon, 
to be fo appointed fliall refufc to take the faid 
oaths, fuch fub-commiffioner, colledor, &c. fliall be dif- 
qualified, and rendered incapable to hear, determine, or 
give judgment upon the matter then depending before 
them, and contained in fuch information, and all 
proceedings to be had before them after fuch refufal fliall 
be null and void. 

And by the faid a€t, reciting that the profecutions No judgment 
before the commiffioners of appeals, tho' carried on in a mimoneTsTr 
fummary way, purfuant to the laws in force in this king- fub-conimifli- 
dom for that purpofe, had been artfully delayed by perfons ci'JrtoV^re- 
profecuting the laid appeals, upon account of fome in- verfed for in. 
formality, or defect of form in the proceedings, to the °'"'*"^' *■' 
great difcouragement of the profecutors, or informers, 
it is enaded, that no judgment, or fentence of the 
commiffioners, or fub-commiffiioners of excife, fhall be 
reverfed for any informality, imperfedion, or defed in 
form, either in the information, proceedings, or judg- 
ment brought before or given by the faid commiffioners, 
or fub-commiffioners refpedively. 

And whereas it often happens that the claimants of Periniai)ie 
goods feized by the officers of his Majefty's revenue, on go°^s je'^ed 
condemnation thereof by the chief commiffioners or fub- twenty one 
commiffioners in their refpedive diflrids, enter appeals ^*y^ ^'^^f j'^e 

r ^ rr condeninatioa 

againft fuch judgments of condemnation, in order to notwithftand 
delay the fale of fuch goods fo condemned as aforefaid, peai^"^ '^" 
that they may thereby perifli, and his Majcfly and the 
feizing officer lofe the benefit of the faid feizure, for 

remedy 



e 



2So Of the E X C H E O U E R and 

remedy thereof, it is by the faid ad enacled, that all 
perifliable goods, and commodities, which fliall be feized 
by any of the officers of his Majefty's revenue, or other 
perfon, or perfons, and condemned as aforefaid, ftiall and 
may be fold as the law direds, at any time after the ex- 
piration of twenty one days after the condemnation 
thereof, by order of the Chief commiflioners of his 
Majefty's excife, notwithftanding any appeal brought, or 
to be brought, from the faid fentence of condemnation, 
fix days notice being previoufly given in manner herein 
before mentioned to the claimant, or left for him at his, 
or her ufual place of refidence, and an affidavit being 
And the pro- thereof made ; and the produce arifing by or from fuch 
fccoun°tecrfor ^^'^ ^o be accountcd for and paid to fuch perfon and 
and paid to perfous as Ihall be by law entitled thereto, in ten days 
arare'k-g'a'iiy after the time given by law for appealing fliall be elapfed, 
entitled to the or in cafe of any appeal in ten days after the fentence 
of condemnation fhall be affirmed, or the appeal dif- 
miffed ; and that in cafe of a revcrfal of fuch fentence of 
condemnation, the produce arifing by or from fuch fale 
fhall, in ten days after fuch revcrfal, be accounted for 
and paid to the owner or owners refpedtively of the 
goods fo feized and fold, in full fatisfadion for the goods 
fo feized. 

All forfeit- And it is by the faid ad alfo enaded, that all the for- 

uresandpe- fgiturcsand penalties thereby inflided (other than fuch 

edby this aft as are otherwife thereby appointed) fhall and may be fued 

tobefuedtor £qj. ^^^ recovcrcd, Icvicd and applied, in fuch manner and 

as prelcnbed r \ rr ' 

by the aft of form, and by fuch ways and methods, as are prefcribed 
and appointed in and by the ad of excife. 

By 



excife. 



R E V E N U E 01 I R E L A N D. 281 

By fjiatute .1 Geo. 111, c. 7. the aforcfaicl ad of ihc 33CI Ad of 3^ 
Geo. II.. and all and every the claufe and claufcs iheicin 9''°]'- ^°'*' 
contained (except fuch claufe or claufes as are thereby 
altered or repealed) are continued for tlic fpace of two 
years from the 24th day of June 1762 and to the end 
of the then next feffion of parliament. 

And by the faid ad it is enabled, that it fliall and may Commiflion- 

be lawful to and for the commifTioners of appeal, under auti^orized^^o 

their hands and feals, from time to time, to authorize g'^Qt com- 

and empower fucli perfon or perfons as they fhall think Jakin'g afiida- 

fit, in the feveral counties of this kingdom, to be com- vits in the fe- 

•.>_ ^ ^ t 1 • n- 1 • • vera! counties 

miiuoners to take and receive arhdavits, concerning any ;„ the king- 
caufe depending, or other proceedings in caufes of appeal, '''^"'• 
before the commilfioners of appeal; and all affidavits 
taken as aforefaid, fliall be of the fame force, as affidavits 
taken before Uie faid commillioners of appeal arc, or 
may be ; and for the fwearing and taking of every fuch 
affidavit, the perfon fo empowered, or taking the fame, 
fhall receive a fee of one fliilling and fix pence, and no 
more. 

And no affidavit taken by any commiffioner, autho- Direftions 
rized as aforefaid, fliall be read or made ufe of before the concemmg 

the caption or 

commiffioners of appeal, unlefs the commiffioner or fuchaffi^a- 
perfon that takes the fame, mention in the caption there- ^"^" 
. of the day of the month when, and alfo the place and 
county where, the fame fliall be fworn, and that he knows 
the deponent, or has been credibly informed that he is 
the real perfon mentioned and defcribcd in fuch affidavit. 

And whereas by the aforefaid a£l of cxcife, or new 

impofl, all goods and merchandizes feized for being run, 

Vol. I. O or 



2§2 Of the exchequer and 

or intended to be run, were to be brought to the oiKce of 

cxcile next adjoining to the place where fuch goods were 

fo feized, there to be detained and kept, until the fame 

Ihould be condemned or difcharged, in manner as by the 

faid ad of excife is provided, which had, in many cafes, 

been attended with inconveniencies and damage to the 

owners of fuch goods and merchandizes, by lofitig their . 

market, before a trial could be had thereon ; and many 

difadvantages had alfo arifen, by the detention of fhips 

or veflcls laden with fuch goods and commodities, thereby 

preventing them from proceeding on their intended 

Owjiers of voyages; for remedy thereof it is enaded, that it fhall 

and mafte'tTof ^"^ ^^Y ^^ l^wful to and for the ownejs of any good?, 

veffeis fei7,ed, feized for being run, or intended. to be run, and to and 

the exctfc ° ^'^^ ^^^^ maftcr or commander of any fhip or veffel feized 

laws, may ap. for the breach of any of the laws of excife, to apply (as by 

of appraife- I'lw may now be done, in cafes to be heard and determined 

ment, as in i^i the court of Exchequer) for a writ of appraifement, to 

heard and de- valuc and appraife fuch goods and mercJiandizcs, and fliip 

'h™F "h'" ^^ vfffel fo feized, on which fuch proceedings fiiall and 

quer. may be had, as have been ufual in cafes where by law 

writs of appraifement have ifTued; and that on return of 

Andon return the ai^praifemcnt, or value of fuch goods and commodities, 

cognlza'nce'to ^nd of fuch flaips and veffeis, the party or parties applying 

be entered in- for fucK Writ of appraifement, together with two fufficient 

to in the court ~ . n ii • • , • ^ - • n /r • n • 

of Exchequer, furctics, fhall enter into a recognizance to nis Majefty m 
double the value of fuch appraifeiment, before the 
Chancellor, or one of the Barons of the court of Exche- 
quer, or before fuch perfon or perfons as they, or^ any of 
them, fliall appoint by commilhon to be iffucd out of the 
faid court of Exchequer, conditioned to pay fuch appraifed 
value, and aU. other penalties and fo.rfeitures attending 

fuch 



REVENUE 6 p IRELAND. 



2S.^ 



fuch feizure, in cafe the fame (hall be condemned; and 

tliat thereupon the chancellor, or any of the barons of the WritofD.-ii- 

faid court of Exchequer, lliall award a writ of Delivery ^■'^'■•'■' 

in the ufual manner for fuch goods and merchandizes, and 

the fhip or vcffel fo-feizedas aforcfaid. 

Provided always, that upon the acquittal of fuch goods On acquittal 
and fhips or veffels from fuch feizure as aforefaid, by the zancT'to'"be 
chief commifTioners of the revenue, or their fub-comraif- vacated. 
fioners, in their fevcral and refpedive diftrids, or by the 
commiffioners of appeal (in cafe an appeal fliall be brought) 
and due proof made thereof before the faid Chancellor, or 
-any of the Barons of the faid court of Exchequer, and 
notice given to liis Majefly's Attorney general for the 
time being, that then the faid Chancellor, or any of tlic 
Barons of the faid court of Exchequer, fhall and may 
order the faid recognizance to be vacated; and the fame 
fhall afterwards be null and void to all intents and pur- 
pofes whatfoever. 



And by the faid ad it is alfo enaded, that all the forfei- 
tures and penalties inflided thereby fhall and may be fued 
for and recovered, levied, and applied in fuch manner 
and form, and by fuch ways and methods, as are pre- 
fcribed and appointed in and by the ad of excife. 

And the aforefaid ftatute, as to the feveral matters 
herein before-mentioned, is to continue and be in force 
for two years, from the 24th day of June, 1762, and from 
thence to the end of the then next felTion of parliament. 



Penalties ■•nJ 
forfeitures in- 
fliaed by thi» 
aft to be fued 
for.asdirefted 
by the aft of 
eicife. 



Oo 2 



And 



2S4 



Of the E X C H E 0,U E R and 



The faiel i>.c1 
and the (lat. 
33 Geo. II. 
further con- 
tinued. 



And by the ftatute of 3 Geo. III. c. 21. the aforefaid 
a61, as alio the ftatute 33 Geo. II. c. 40. are furtlier 
continued for two years frorxi the 24th day of June, 
1 764, and from thence to the end of the then next 
feflion of parliament. 



One commif- And by the faid ad it is enaded, that it fhall and may 
fioner of ex- j lawful to and for anyone or more of the chief commif- 

cueenipovver- -' 

edtohearand fioncrs ofexcifc to hear and determine all complaints, and 
com'b'in'ts ^'^ '^^Y ^'^ forfeitures that fliall be made or incurred by or 
for felling againft any perfon or perfons felling * fpirits without 
cut'iiceTife'* licenfe, in the fame manner, and as eftedually, to all in- 
tents and purpofes, as any three of the faid chief commif- 
fioners were then empowered to do, with fuch remedy of 
appeal as is therein mentioned. 



The three lad 
a£ls conti- 
nued. 



The four lail 
afts conti- 
nued. 



And by the flat, of 5 Geo. III. c. 16. the faid three 
lart ads, and all and every the claufes therein refpedively 
contained, (except fuch parts thereof as are altered or 
amended by this ad) are continued for two years from 
the 24th of June, 1766, and from thence to the end of 
the then next feffion of parliament.. 

And by the flat, of 7 Geo. III. c. 27. the faid four ads 
are continued for two years from the 24th day of June, 
176B, and from thence to the end of the then next fclfion 
of parliament. 



licenfe. 



Or, by 13 Geo, HI. c. 8. wine, cyder, beer, or ale, hy^ retail wlthoutrj 



By 



REVENUE OF IRELAND. 285 

By flat. 1 1 Geo. III. c. 7. it is enaded, that no writ of N" writ of 

I • ■ r 1 1- ■ r i- n II replevin, de- 

rep/evpj, writ 01 ae/tverance, or writ or re-caption, ihall, at hwrance, or 
any time hereafter, without leave firft obtained for that '-e- <:"?"<"' ^^ 

• /r ■ n t r T^ I L executed 

purpofe from his Majelty s court of Exchequer, be exe- for goods 
cuted for any sioods or chattels fcized by any officer of [^'^'^'^,*°- 

JO J J _ breach or ex- 

excife, for being run, or intended to be run, without pay- cifelawswith- 
ment of duties due an'd chargeable thereupon, to his Ma- °h"e' cour't^^'of' 
jefty ; or for goods and commodities detained to anfwer Exchequer, 
the payment of duties, due and chargeable thereupon, to 
his Majefty, unlefs fuch goods and chattels fhall be firfl 
acquitted by due courfe of law. 

And by faid a£t the fiid five former a£^s (except fuch The five laft 
parts thereof as are thereby altered, repealed, or amended,) ^^^^^ 
are continued for the fpace of two years from the 24th 
day of June, 1772, and from thence to the end of the 
then next feffion of parliament. 



afts conti- 



And by flat. 13 Geo. III. c. 7. the faid feveral ads (ex- Thefixiaft 

afts c 
nued. 



cept fuch parts thereof as are altered, repealed, or amended '"^^ '^°""* 



thereby) are continued for the fpace of two years from the 
24th day of June, 1774, and from thence to the end of 
the then next feffion of parliament *. 

• One can fcarce avoid lamenting that any necedity (Iiould ever have happened 
to caufe the inllitution of a judicature, which fo much feenis to clafh with the fpirit 
and genius of the Britifh conftitution, as that which is created by the excife laws; an 
inftitution by which that bulwark of Britilh liberty, a trial by jury, is partly fub- 
verted ; and the determination of property, foraetinies to a great amount, transferred 
from the eftablilTied courts, to peifons who in the general, cannot either from their 
courfe of education or experience, be fuppofed to be acquainted with the modes of 
legal reafoning, or the proceedings of julHce. 

Wherefore, the comniilfioners and fubcommiflioners who are the judges appoint- 
ed by ihofe laws, are ever to bear it in mind, that although thofe revenues are to be 
duly collefled, and although none of fhe rights of toe Ctown are to be remitted, vet 
that the fcale of juftice is to be holden with an even hind, between the Crown and 
the fubjeft, and that the rights of both are to be determined according to the lules 
of lav/ and juftice, lor the fafety and advantage of-both, 

O o 3 Another 



•S6 Of the exchequer and 

Another ciicumftance attending the trials upon thefe laws, apparently re- 
pugnant to the ordinary courfe of proceedings in the fuperior courts of juftice, 
is that of admitting the telliniony of the informer, who is to receive a moiety of 
the penalty or forfeiture, as he is fwearing un>ler one of the ftrongell temptations 
to perjury J and yet, were it not fo, and that the officers were not to feize on in- 
formation, or deteflion of frauds until they couiJ procure perfons to attend tlieiii 
for evidence, there would be but very few conviftions on thefe laws. Wherefore 
alfo the judges upon thefe trials, when the party fo interelled is the only evidence 
to be had, «re to aft with all the caution their prudence and difcretion can fuggeft 
to them, and elpecially as the advantage is not reciprocal, the tellimony of a trader,' 
even of the fairefl repute, being never to be admitted where he is himlelf the 
defendant upon any trial on thefe laws; nor in truth ouglit it to be, as the fame 
necelity cannot be urged on the one fide as on the other. ' 

Not that whilft this moll important office fliall be exercifed by men of liberal 
and generous minds, a contrary conduct can be apprehended ; yet fliould it happen 
othcrvvife, and that any of thefe perfons indifcreetly warmed by the zeal of otli.e, 
or influenced by any other as improper motives, fnould confider themfelves not 
merely niinifters of juftice, but fervants of the Crown, and as fuch in duty bound 
to multiply forfeitures ; or (hould negle£t the modes of legal proceedings, it 
is eafy to conceive what injury might be the confequence of their decilions, and 
how far thefe revenues (which are in fact granted for the publick) might then be- 
come what never was the intention, an engine of oppreffion to the fair trader, 
and be nearly as great an injury to thofe revenues as fuffering tranfgrellbrs toefcape 
with impunity. 

It is true, an appeal is given to other commifTioners who are generally of the 
ptofelfion of the law ; but when the delny, the heavy expence, which cannot but 
attend fuch a flep, with the frequent confequcntial lolFes, are confidered, as alfo, 
that the appellant has the whole weight of the revenue to contend with, and that 
no coll is to be paid (which is the cafe on both fides in thefe fuits let the litigation 
be ever fo groundlefs) it mud be confefled, that the conteft may be very unequal 
and the remedy not adequate. Befides, although aftions for damages have been 
maintained, wheie the fentence below has been againft the informer or leiz;^r, yet 
it is otherwife on the reverfal of fuch fentence when in his favour ; it having been 
always deemed a reafonable foundation for the profecution on thefe laws. So deter- 
mined in the cafe of Reynolds againft Kennedy, ift Wilfon, 232, B. R. which fee, as 
alfo, the cafes therein cited with the realons at large. 

It is alio to be wilficd on the other hand, that in cafes where the conftiturional 
mode of proceeding hath been prelerved, juries would Icriouily confider, that the 
prevention, refiraint, or punifliment of frauds or impofitions in the payment of the 
duties, is not only a benefit to the publick by the augmentation of the revenue, but 
likewil'e to the lair trader, who, (hould fuch frauds be permitted, or the punidiment 
of them eluded, could no longer fubfift; and that informers and feizing officers, who 
are ablbiutely necefT.iry for thefe purpofes, ate only blamable for what they illegally 
and wantonly or wickedly do in the execution of their olficcs; and when that is the 
cafe, every unprejudiced perfon cannot but admit, that the injured party is moft jullly 
entitled to an adequate rccompenle in daiuagcs upon any aclion or fuit for the purpofe. 

C H A P. 



REVENUE OF IRELAND. 287 



CHAP. XXVI. 

Of debts due to the KING, and his REiMEDIES for. 
RECOVERY OF THEM. 

THIS being a fubjed not very diftindly treated of in 
law books, and the flat, of the * 33 Hen. VIII. c. 39. 
in England, which is not in force in this kingdom, having 
made feveral alterations in the common law there with 
refpedl to this matter, it will be neceiTary to confider it 
with great caution, advancing nothing but what is fup- 
ported, or feems to be inferred from the beft authorities, 
and leaving a full difcufTion of the fubjecl to abler hands. 
And for the fake of method and perfpicuity it will be 
neceflary to arrange what feems moft material on. this head 
undet the following particulars, viz. 

* A doubt lias been lometimes entertained whether this i.Q. be not in force In this 
kingdom, (o far as it relates to the prerogatives of the Crown, by virtue of an aft „ \7jit' 
made here in the fame year of that King's reign, by which the King of England, his r /- 
heirs and fiicceflbrs, are to have the ftyle, title, tfc. of Kings of Ireland, with all 
pre-eminences, prerogati'ves, dignities, l^c. to the eftatt ' and majefty of a King 
imperial appertaining. But this notion is deftitute of any foundation ; the latter 
JUtute plainly being intended to change the eftate and dignity of Lord of Ireland to 
that of King, without enlarging in any refpeft hrs legal- prerogatives ; much lefs 
thofe which he derived under a ftatute not then exilling; rhe leliion of parliament in 
which the Irilh aft was made having commenced the i 5th of June, 1541, and ended 
the 2oth of July following; whereas the feilion of parliament in which the Englilh adt 
was made did not commence until r6th of January following. And furely whoever 
confiders the fpiu't of tyranny and inconfiftency which marks ihe Englilh laws of 
•hat reign, would not be very ftrenuous to contend tor their cxiftence in this king- 
dom by any drained inference.- The one in queft ion particularly contains feveral 
claijfes which feera very obfcure and almoft unintelligible, 

Firft, 



2SS Of THE EXCHEO^UER and 

Firft, of the King's debtors and his remedies againft 
them. 

Secondly, of the King's precedence with regard to 
execution. 

Thirdly, of the King's prerogative with regard to the 
debtor of his debtors. 

And as to the firft particular, viz. of the King's debtors 
and his remedies againft them, it appears by the ancient 
ufage of the court of Exchequer, that from the earlieft ages 
the Crown claimed and cxercifed feveral very great prero- 
gatives with regard to the recovery of its debts. 

King could The King could grant a writ of protedion to his debtor, 

debtof'"^ that he fliould not be fued or attached until he paid the 
King's debt. But this was produdive of great inconveni- 
ence ; for, to delay other creditors, the King's debts were 
the more flowly paid. For remedy whereof, by 25 Ed. 
Ill, c. 19. Eng. it was enaded, that other creditors might 
have their anions againft the King's debtors, and proceed 
to judgment; but not to execution, unlefs fuch creditor 
fliould take upon him to pay the King's debt, and tlien 
he might have execution for both debts, i Inft. 131 b. 
F. N. B. 28. Dyer 32S. But fuch protedion would not 
lie after a fuit commenced. Hard. 26. Nor could the 
debtor avail himfelf of this privilege without having the 
writ of proledion. Cr. Car. 389. And fee Hob. 1 1 5. where 
it is faid that the reflraint of the fubjed, as to proceeding 
to execution, impofed by the ftatute, relates to executions 
on lands and goods, and not of body, 

And 



REVENUE OF IRELAND. 2^9 



And the King's debtor could not make a will to difpofc H's tiebfor 

r , • , II I'- J •!• iji- couM not dif- 

of his chattels to the king s prejudice; nor could his exe- p^j^ ^,.- j,jj 
cu'-ors have adminiftration of his chattels without permif- chattels by 
fion from the King, or from the juflicier, or the barons of King's preju- 
the Exchequer; which they obtained upon giving fecurity '^^«- 
to pay the King's debt : and if the debt claimed by the 
King were a doubtful one, the King would fomctimes 
command the executors to retain in their hands Co much 
as the fum amounted to, till the matter was difcuflcd in 
the Exchequer. Madox 663, 664, 665. 2 Ro. ab. 158 H. 

If one died indebted to the King, and it were doubtful KingconU 
whether the chattels of the deceafed would amount to '^'z-'heciiat- 
latisfy the debts due to the King and to other perlons, it dtbtor de- 
was ufual for the King to feize into his hands the chattels "a'"«''- 
of the deceafed, in order to have a fatisfadion of his debt, 
before any other creditor of the deceafed was paid, or the 
chattels were eloigned, or applied to any oiher ufc. But 
when he fo feized them, he allowed a competent part for 
the decent funeral of the deceafed. Madox 665. Sec 
magna charta, c. 18. 2 Inft. 32. 

At common law, if a common perfon obtained a judg- Kiirr could 
ment for debt or damages, he could not have the debtor's •'.^^''^ execu- 

I t 1 - 1 1 I -^ I • !•<- • ■ tion againit 

body or his lands during his life m execution ; but the body, lands, 
body, * lands, and goods of the King's debtor were liable. a"'J g'^^ds. 
3 Co. 12. 



* But in Palm. 167 it is doubted wlietlier it is not merely by the cu.^om of 
the court of Exchequer that lands can be extended for the King's debt, and not 
upon the judgments of any other courts, except the debt be cftreated into the 
Exchequer. 

P p The 



290 



Of the EXCHEOUER and 



A^ainft iieiis, The King might levy his debt not only againfl the 
executors,b?f. party himfelf, his lands and goods in his own hands, but 
in the hands of liis heirs and terre-tenants, and againft his 
executors and adminiftrators, or if he had no executors or 
adminlflrators, then againft the poffeflors of his goods. 
Dyer 160, a. 11. Co. 93. a. Bunb. 322. But this muft 
be underftood, as to goods, where they were not aliened 
bona fide before the tejle of the execution. S Co. 171. 

Procefs rt(/ And therefore where an officer and accomptant of the 

hy'a''lTrft"" King died in arrcar to him, the fherifF having returned- 
terre-tenant?, that there werc no executors or adminiftrators, procefs ad 
cornpiitandum ifTued againfi; the terre-tenants of his lands, 
although no judgment had been againft himfelf in his life 
time. Dyer 524. And in Plowd. 321 a. where this cafe 
is cited, it is laid down ftill more generally, as held therein, 
that if any perfon be accom.ptant to the King, or if any 
money, goods, or chattels perfonal of the King come 
to the hands of any fubjed by matter of record or matter 
in deed, the lands of fuch fubjedl are by the courfe of the 
Exchequer charged with the debt, and fubjed to the 
King's feizurc, in whofever's hands they ftiall come after- 
wards, whether it be by defcent, purchafe, or otherwife ; 
and that the law of the Exchequer is confidered in fuch 
cafe as the general law of tlie realm, and not as the law of 
the Exchequer only. But this feems to be laid down too 
largely, and is not at all warranted by the determination 
in Dyer *'. 

• See Favel's cafe in tiie time of Ed. III. Dyer 160. a. where it being found that, 
after he was appointed a collector, being languidui in extremis, he alien'd his lands, 
goods, l^c. and died without heirs or executors, procefs ad computnndum was 
iflued againft the terre-tenants and the pofleflbrs of his goods. But it fhould feeni 
that tills was on a fuppofition that the alienation was ia order to defraud the King. 

Kfcire 



REVENUE OF IRELAND. 291 

Kfclre facias iffued againft coramiflioncrs of prize goods, Scirtfndns 
grounded upon an inquifition, whereby they were found "J^^'"^"'^"^', 
indebted to the King in a fum of money for prize goods, per proccfs 
and to fliow caufe why the King fhould not have execu- Ki'ngVdd)t 
tion for this debt. And upon demurrer it was infifted is not deter- 
that a fcire facias ad jatisjacknduvi^ which is a judicial 
writ, does not lie before the debt be determined upon 
record ; for that it is uncertain what the debt is, by rea- 
fon of the allowances that are to be made ; that * procefs 
of the pipe would not lie, which is not fo ftrong a pro- 
cefs ; (for, by this courfe, body, goods, and lands might 
be taken into execution, when perhaps nothing was due;) 
and that the auditing and ftating accounts is a judicial ad, 
which ought to be done by the Barons, and not by inqui- 
fition. And by Hale, Chief Baron, ^. dijlringas ad compu- 
ta^dum is the ufual procefs. Hard. 22S. 

All debts to the King on record bind the debtor's lands King's debts 
from the time they are contraifled : for all lands beins; u"^'^'^u^'* 

, . ,^. ^ bind the 

held mediately or immediately from the King, when any debior'slands, 
debt was recorded of any perfon it laid the eftate as liable 
to fuch debt as if it had been a refcrvation on the original 
patent or firft feudal donation. And therefore as the King 

• Summons of the pipe iiTued againft a man to levy X 5°° upon a fufer (et upon 
tim by a colle -Or ; and a motion was made to fuperfede it, becaufe it could not 
be pleaded to, and it was fupeifeded : for, by Lord Chief Baron Hale, fummons 
of the pipe ought not to ilFue but for a debt upon record, or a debt fiated and 
determined, and not for money due by matter in pais, as this cafe is ; v/herefore 
if a colieQor in chief charge his under coHeflor in account, or an accountant 
(fharge another together with himfelf for goods of the King's fold to hiin, and 
not paid for, fiuiunons of the pipe /hall not ifl'ue in tliofe cales, but a Jcire 
facias, or a ilijlringai ad compulanaumy to wln'ch the party may plead ; for that 
thefe debts are not debts of record, hut aiife upon the accountant's charge only; 
and fo here ; and 7i /cite facias ad contfnilaniium ■WAa.y:i.x<}iiiii. Hard. 322. Samt 
point determined, Hard. 504. 

P p, 2 could 



Cilb. Exc. Sis'. 

122. 



292 Of the exchequer and 

could feize the land for non-{)ayment of the referved rent 
or fervice, fo he could feize it for any debt with which it 
was charged. 

A trufl In fee A trud in fee of lands is liable to the King's debts by 
Sriw'r°' the courfe of the Exchequer; for the writ of cxtcv.ii facias 
debt. for levying the King's debts is of the debtor's lands, or of 

any land of which any other perfcoi was feized to his ufe ; 

tho' fuch an eftate does not efcheat in the cafe of felony, 

becaufe there is a tenant to anfwer the Lord's fervice. 

Hard. 495. 3 Chan. rep. 35. See 1 Vent. 132. 

Or a term at- Whcrc 3 term is attendant on the inheritance, if the 
fe.idani on K-in? cxtcnds the inheritance, he fhall have a rij-ht.to 

the inhent- ° t> s 

ance. the term ; but if the term be mortgaged to one who has 

no notice of its being attendant on the inheritance, the 
' mortgagee fhall hold it againfl the King. Prec. Cha. 125. 

2 Vern. 389. 

Where land The King's receiver being indebted to him for arrears 

granted by ^f j^jg receipt?, and being feized in fee of land, conveyed it 

the King fhall ' ' o _ . . ■' 

not be ex in fee to I. S. who conveyed it to the King in fee ; and 
tended fora ^-^^ receiver took it again from the King to him and his 

oebt due to . . 

him. heirs; and afterwards the receiver became further indebted 

upon his account to the King. It was held in the court of 
wards that tliis land was not extendible for any of the faid 
debts ; becaufe the land itfelf was never chargeable in itfelf, 
but in refpcd; of the perfon who was debtor, as in the cafe- 
of a flatute ftaple ; (o as, when the King took the lands, 
the debt was not thereby difcharged, but might be reco- 
vered againft the debtor himfelf; but the land in the 
King's hands was not chargeable ; and then when the 
King conveyed the land over he could not againft his own 
conveyance charge the land. But the Chief Baron doubted 

it; 



-93 



REVENUE OF IRELAND. 

it ; and therefore the court decreed for the difchargc of 
the land, without prejudice to the ufe of the Exchequer 
for the King's debt there. Hob. 45. But querc of this 
cafe, for it leems a ftrange determination. 

A pcrfon being feized of lands made a conveyance with Lands con- 
a power of revocation, and afterwards died indebted to pov.erofre- 
the King, and without having revoked it; it was held vocation ex- 
that the land was extendible for the debt. 2 Roll. 295. 
Godb. 2b'9. 

But it was reckoned an abufe of the feudal prerogative Klngreftraln- 
if the King feized the lands or pcrfon of his debtor where ^.t^/J""^"" 
there were goods fufHcient to anfwer the debt : wherefore jeizing lands 
it was enaded by iruigna chartn, c 8. and declared as part ^j^^^^" ' 
of the liberty of the fubjcd, that the King or his bailiffs 
fhould not feize any land or rent for any debt, whilft the 
•chattels of the debtor are fufncient to render the debt, 
and the debtor is ready to fatisfy it. 

By.thefe means the abufe of the prerogative was totally wiifch mtro- 
hindered, and the King could not levy his debt on the <juced the 
land, whilft there were goods fufficient to anfwer it. From the pipe.^ ° 
whence it became neceffary to iiTue the fummons of the 
* pipe againft the debtor, which is a procefs againfi: the 
goods only i and when any thing was nlhiird on the fum- 
mons of the pipe, then, and not before, the fecond re- 
membrancer's procefs, fometimes called tlie long w^rit, or 
prerogative procefs, ifTucd, which is againd body, goods, 
and lands, 6v. heirs and executors. Gilb. -Exc. 124. 

" But though tiie nature of the procefs of the pipe is fo clearly pointed out, In this 
kingdom the luininons of the pipe is againft boiiy, goods, and lands. When this 
practice cjuunenced, which feeiiis 10 have been originally through the luitlake or 
ignorance of the ofticers, 1 have not been able to leain. 

And 



294 Of the E X C H E O^U E R and 



Alteration of And tlius the iaw flood in England until the 33 Hen. 
thfs rd"pea VIII. c. 39. by which it is enaded, that every fuit for the 
by 33 Hen. King's debts, recognizances, obligations, or fpecialties, 
fhall be made in the feveral offices and courts of his Ex- 
chequer, and other courts of revenue, under the feal of the 
faid courts, by capias, extendi facias, fnhpxna^ attach- 
ment, and proclamation, if need fliall require, or any of 
them, or otherwife, as unto the faid courts fhall be 
thought by their difcretion expedient for the fpeedy reco- 
very of tlie King's debts. 

From the time of making this ftatute of 33 Hen. VIII. 
c. 39. Lord Chief Baron Gilbert fays the pradtice com- 
menced of making caftas, fieri facias^ or extents, at the 
difcretion of the court, to levy the King's debts. 

Prerogative Lord Coke fays, that after this ftatute, the ufual pro- 

t^'be'^^nTo-^'^ cefs to the flierifF was, " that you diligently, by the oaths 
ducedbythe of good and lawful men of your bailiwick, (£c. inquire 
^\^^\n what goods and chattels, and of what price, he the faid 
I. S, had in your bailiwick, ^c. and you fhall take them 
all into our hands, to the value of the debt aforefaid, and 
thereout caufe to be made the debt aforefaid, h'c. and if 
it fliall happen that the goods and chattels ,of the afore- 
faid I. S. fliall not be fufficient for the payment of the 
debt aforefaid, then you fhall not omit by reafon of any 
liberty, but you fhall enter it, and by the oaths of good 
and lawful men diligently inquire what lands and tene- 
ments, and of what yearly value, the faid I. S. had or was 
fciztd of in your bailiwick aforefaid, ^c. and all and fin- 
gular the aforefaid, in whofe hands foevcr they fliall be, 
you fhall extend and take into our hands, £j?r. and you 
fhall take the aforefaid I. S. fo that you have his body to 
fatisfy us of the debt aforefaid, ^c." 

But 



RE VENUE OF IRE L A ND. 295 

But Lord Chief Baron Gilbert, with great rcafon, 
tliinks this writ might have been ufed before the fiatutc, 
without any violation of inngna chnrta-, becaufe it feenis nut feems ta 
fo contrived that an inquifition fhould be found wheiher f-c before, 

• Cjiib cxc 

the debtor had any goods and chattels ; and if upon the i^s. 
inquifition there were not fufficient found, then to extend 
the land, and take the body ; and that therefore it feems 
to be a writ that was ufed in cafes of neceflity, before 
33 Hen. VIII. but that fince that ftatnte there may be a 
capias, levari, or cxteht, without any inquifition touching 
the goods. 

There are, according to L. C. J. Holt, five feveral forts 
of executions for t!ie King. Firft a capias ad liitisjacieiuium, 
which commands the flierifF to take the body of the The feveral 
debtor. Secondly, a yf^'? /^c/'^j-, to fell his goods. Thirdly, executionsfor 
an extendi facias, to extend his lands, &c. Fourthly, a writ, ' ^ '"^' 
called the * long writ, comprifing all the former. Fifthly, 
a levari facias, to levy the rents, ifiTues, and profits of the 
lands, as in cafe of forfeiture of ifiues or of profits to be 
taken upon an outlawry ; and upon this latter writ only, 
the cattle of a Granger levant and couchant upon the land 
may be taken. Comyn 51. i L. Raym. 306. 

The writ of extendi facias or extent commands the 

fheriff to feize the lands and tenements, goods, chattels, 

and debts of the debtor, and to appraife them and extend _, 

, , 1 • , iz • ) . 1 -1 , o 11 . The nature of 

and take them mto tlie King s hands, until he Uiail be the extent for 
fatisfied his debt ; with a provifo that be fell no goods, '"^^ ^'"S- 
until further procefs. It is faid to be grounded on the 
aforefaid ftatute of 33 Hen. Vllf. and is fo mentioned to 

* But note, this feems to be a different wiit from the long writ, or treafuret'a 
remembrancer's procefs. 

be. 



295 Of the E X C H E Q,U E R and 

be in the end of the writ. It iflues from the equity fide 
of the court, which is always open, and ufed formerly lo 
lit much longer than it does now. Wlien the court does 
not lit, they are made out, in England, upon the fiat of 
a Baron, which is in the nature of an award of the court, 
and they cannot be ante-dated before the fiat, 2 Strang,e 
749. Bunb. 62. 

BonJs to the Before the time of Hen, VIII. there were few bonds 

Crown when ojyc,-j jq j[-,e Crowu. But recoguizauces might be taken 

Cilb. Exc.95, to the Crown; for they were matters of record, and the 

"^■'* King could not take but by matter of record. But towards 

that time, as the revenue increafed, and merchants were 

obliged to make payments, the cufiomers and colledlors 

received bonds from the parties to the King. Thefj col- 

ledors were no more than bailiffs or receivers, and not as 

juftices between the King and the party; and therefore 

the acknowledgements before them were not in a court of 

record ; and there is this difference between them and 

bonds of record, that thefe were immediately levied by 

levari-, but thofe not of record could not be levied by 

levari, but a Jcire facias was to ilTue thereupon. 

Difference And the reafon of the difference is, that where an obliga- 

between ^- ■ jid^Qowledg-ed In a court of record, fuch rccogni- 

bonds to the ♦ O ' c 

Crown and zance is the fame as a judgment, the conufor bemg 
recognizan- perfonally prefcnt, and the court fuppofed to know him 
Gilb. Exc 97. as much as a defendant againft whom they give judgment. 
And hence it is that the levari ilTues, and all the other 
prerogative procefs ; and that the debt cannot be difcharged 
until there be a receipt upon record. But where the 
King's minifterial ofHcer takes an obligation to the King, 
fuch obligation is not of record ; but when the officer 
delivers fuch obligation into court, the time of fuch deli- 
very 



RE V EN U E OF I R EL AND. 297 

very is recorded; Co that if the obligation be jufl and the 
conufor has nothing to fay againft it, nobody can contro- 
vert the time of its A>«; becaufe the delivery is of record, 
and therefore it ought to bind from that time. But the 
obligation is no more than a warrant of attorney for the 
minifteiial or other perfon to delivery it of record ; for 
being an act in pais, and not of record, the conufor may 
come in upon the return of the fcire facias and traverfe 
the obligation ; but in this it differs from a \Yarrant of 
attorney ; for if a man forge a bond, and warrant of 
attorney, and then confefs judgment, the defendant can 
never deny the deed, if a Jcire facias iffue after the year; 
but in this cafe there is no judgment upon the bond, for 
the bond is only delivered on record, and the judgment 
arifes only on the Jcire facias. 

When a bond or recognizance to the Crown is to be Proceedings 
put in fuit, it is to be lodged in the Chief remembrancer's *'" ''°".'^^ °'" 

rr- 1 r i r-ii- r t r- /,• recognizances 

oince, and from the time ot delivery of the former (which to the Crown. 

is to be recorded by him) it binds the lands of the obligor. 

And thereupon fcire facias iffues thereon, direded to the 

proper county, or two to the fheriffs of the city of Dublin, 

let the place of abode of the party be where he will, to 

fummon him to fhow caufe, if any he can, why execution 

fliould not be. 



If the flierifF returns a fcire feci, then the officer is to 
enter rules to appear and plead thereon, as on an informa- 
tion ; and the proceedings are as on fuch writs in fuits 
between party and party ; with this difference, that when 
the three firft rules to plead are expired, a fourth rule is 
entered, viz. that the defendant plead in four days, or that 
judgment be entered againft him, without further motion; 

Vol. I. Q,q- and 



On fcire feci 
returned, 
rules to plead. 



SqS Of the EXCHEQ,UER amd 

and if no plea be filed in thefe four days, judgment may 
be entered without procuring a certificate of no plea. 

On two «//;■/// If the flieriff returns two vibils^ the officer will upon 
frHudgment! application enter a rulc of courfe for judgment, if no plea 

in four days, which is the quarto die pojl, for two 7:ihils 

are deemed prefumptive notice, and equal to a fcire feci; 

and if no plea be filed in thefe four days, he will enter 

the judgment. 

No judgment But upon thefe fcire facias, no judgment is ufually 

uiuaiiy en- entered, which is lefs prejudicial to the debtor, for then 

he may obtain leave to plead ; and it is as beneficial to the 

King to have an extent upon the bond or recognizance 

itfelf as upon a judgment. 

Leave may be If judgment fliould go upon two nihils, and the defend- 
giventoplead ^^^^ makes afiidavit that he has a reafonable and juft 
nient. defence to make, and that he is ready to make it, the 

court will, upon motion, give him liberty to plead *, 

Upon defend- If the defendant plead to the fcire facias, procefs is to 
ants pleading, fl-jy jjU ^jjg pjg^ jg determined: but if goods or lands be 

proccls to . 

itay. extended, procefs is not to ftay without fpecial order of 

Glib. Exc. ^[jg court, upon bringing into court the goods or th^e value 

* In the cafe of tlie King againft Thompfon, in tills court, 26th November 1 74S, 
and 29 June 1750, the defendant having executed a bond to the King for perform'- 
ance of covenants to keep barracks in repair, writs oi fcire fncias iiFued thereon to 
the flieriits of tiie city of Dublin in the ufilal manner, and two nihils l)eing returned, 
the King had judgment, and a writ of levari ifl'ued ; but it appearing to the court 
upon a motion for the defendant, that the defendant lived at Waterlord, and there- 
fore w:is not fummoned, and the bond not being for the payment of money but for 
performance of covenants, which appeared by affidavits to have been performed, 
the court ordered the judgment and levari wliich ifl'ued thereon to be fet afide, and 
that the defendant fhould be ar liberty to plead to x\\t fcire facias, although the ap- 
plication was made upwards of four months after the levari bad iffued. 

thereof, 



REVENUE OF IRELAND. 299 

thereof, or the mefne rents of the lands, or giving fccurity 
to abide the order of the court ; and the reafon is, becaufe 
when a man pleads in d.fcharge of the fcirc facias, he 
pleads in difcharge of the debt, and therefore the debt is 
in fufpenfe till the plea is determined ; but where the 
lands and goods are extended, and he comes in to plead, 
it is to difcharge an execution executed ; and therefore 
.nothing is to be ftay'd, until fecurity be given to anfwer 
the goods or the mefne profits of the lands. 

If a bond be entered into to the Crown with a war- P-ce^ilngs 
rant of attorney to confefs judgment, the warrant is vvHh „arrai«. 
brought to the officer, who enters a confent in his book 
ofjudaments, that judgment be forthwith entered up for 
the King, and that execution fiiali ifiTue : In this cafe there 
is 2Ljcire facias made out, figned by the officer and filed, 
but never fealed; which is in the nature of a declaration- 
at common law, and the judgment is made up as thofc on- 
the plea fide by cognovit aclioaem ; becaufe they would not 
fiay the return of two fdre facias, to delay the King's 
execution, nor clog the rolls with two writs and two- 
returns from the fiierifi. 

Upon the writ of extent the fiieriff'is to hold an inquiry Proceedings 
ia order to find the lands, &c. and the yearly value ;>?---- 
thereof by examination of witnefi-es; which finding he is 
to return,' and that he hath feized the lands into his hands 
for his majefty's ufe. 

And- immediately upon his return, by the pradice in AndW/in. 

En-land a levari ifTucs, to levy the mefne rates half (^'Ip^^l-,,. 

yeady, or oftener if it be required, until the principal .70. . 
debt, with cods and damages, as the court fhall think fit. 



-500 Of the EXCHEQUER and 



J 



be fatisfied ; but the party may come and plead at the 
return of the extent, before any profits be adually levied. 

Uov! the And when the kvari goes out, the remembrancer's 

lands are put rr ■ iii-i i- , r 

in charge. oitice vvritcs the lands in charge to the pipe, and from 
G1ib.exc.171. thence forward they are in charge on the fummons of the 
pipe, and the fheriff returns the iffues and profits of them 
annually; fo that it feems, that upon the firfl iffues he 
anfwers to the kvari before the Barons, and thofe iffues 
are drawn out into the pipe, in order to charge the fheriff, 
that the next year the fummons of the pipe may go out 
for the fame iffues, becaufe the lands are then within the 
complete charge of the fiieriff. 

Piaftice here But the pra61ice here is very different; for upon the 
/ujhMamu return of the extent (which is here called a levari^ and 
feems to be confounded with it) thefolicitor for the Crown 
is to move for a cujiodiam and injunction; and the court 
will order that the clerk of the pipe ^(:> make out a cujiodiam 
of the lands, which is thereupon made to the colledor of 
the diftrid, or of late more ufually to the folicitor, on 
account of the frequent changes of the colledors, in trult 
for the King, during the King's pleafure, at the yearly 
rent of * five fhillings ; and the court will at the fame time 
order that the chief remembrancer do iffue an injunction, 
for putting the cuffodee or his affigns into the poffeffion of 
the lands. But for the further proceedings hereon, fee 
chap. 30. oi ciijiodiams. 

* It is likewife ufuai to infert in the reddendum, thefe words, " over and above 
the yearly reiat and arrears of the premil'es payable thereout to the King," but the 
infertion of thefe words feems to arife either from confounding the cujlodiams 
granted upon thefe levaris, with thofe granted upon feizures for arrears of the 
King's rents, or from a caution leaft the lands ftould be fubjcft to a crown or quit 
•rent. 

But 



REVENUE OF IRELAND. " 301 

But in England, by the flat, of 33 Hen. VIII. 39 a bond nomis to the 

to the King is in tlie nature of a ftatute ftaple, and p|,^^7am'rin 

the Crown may iffue an * immediate extent upon it, at nature o( fta- 

any time within a year after the bond was given. But if an'rimmed!- 

it be doubtful whether the condition be forfeited, or if it ate extents 

be profecuted after a year, a fcire jncins iffues. But the ^ ' 
crown may, even in fuch cafes, have an immediate 
extent, upon an affidavit made before a Baron, that the 
King's debt is in danger. 

If goods be feized, and the extent returned, the court FenJiiioni t>.- 

• 11 • r y r y- ■ r ^^ n> J Ponns, when 

•Will, upon motion of the folicitor for the Crown, award j^ jfj-^,. 
a writ of -j- 'venditioni exponas to fell them. But Lord Chief 
Baron Gilbert fays, that in England, on return of the 
extent, a rule of fix days is to be given ; and if the de- 
fendant do not appear at that time, then a venditioni 
exponas is iffued ; but that if he appear and plead, a further 
rule of four days is given. 

If two extents iffue againft a perfon bearing different Ittwoer.tenrs 
tejies, and be delivered to the flieriff, and that which iJjJ'n'SJ',;, 
bears the lateft tefle be delivered firft to him, he fliould lieU on that 
take an inquifition on that which bears the earlicfl tcjie, °,^J^ 
and make the common return upon it, viz. that he had 
feized the goods found into the hands of the King; and 
the fame goods being found by the fecond inquifition, to 

• It is faid tlwt tliofe immediate extents have been formerly, upon particular occa- 
fions, ifTued in this kingdom; but as they arc founded, ns has been already men- 
tioned, upon the a Hen. VUI. Eng. the legality of fuch proceeding here may be 
juftiy queftioned. 

f In England, terms for years are foLl by venliiioni exponas, upon extents for 
tbfi King's debts. Bunb. 105, But fee Bunb. 71. where fuch wilt was lelufed. 

return 



301 Of the E X C H E O U E R and 

return upon that, that they were feized upon the firft in- 
quilition; otherwife, if he return upon both inquifitions, 
that he has feized the goods, a venditmii exponas might 
iffue upon each, and he may be liable to be charged witlt 
both. Bunb. 323. 

King's debt As to the fecoud particular, viz. Of the King's pre- 

co'rd'bindTt'iie cedcnce in executions. If the King's debt be prior on 

lands of the rccord, it binds the land of the debtor into whofe hands 

Giib°Exc 19. foevcr it come; becaufe it is in the nature of a feudal 

charge on the land itfeif, and therefore muft fubjed every 

body that claims under it. Rut if the land were alien'd in 

the whole, or in part, as by granting a jointure, before 

the debt contraded, fuch alienee claims prior to the 

charge, and therefore is not fubjeded to it. 

Butifthefub- But if the fubjed's debt be by judgment or recognizance, 
jeft's debton ^^^ -^^ ^^ ^.j^g Kind's debt, and the King extend the 

record be pn- r t? ' o 

or, the Kings lands fiift, the lubjedt fhall not by any after extent take 

prefmed''un- ^^^^"^ ^^^ ^^ ^""'^ hands: But if fuch judgment be extended, 

lefs it be after and poffefTion delivered to him by a liberate, he fhall hold 

a^W.r«/., j^ difcharged from the King's debt. But if the King's 

extent come before the poffeffion by liberate^ the King's 

extent fhall be preferred, and the fubjed wait till the 

King's debt be fatisfied. 

Thereafonof The reafon of the difference is, becaufe the King's debt 
Ibid'**''^'^'"^^' ^^ ^" ^^^ nature of a feudal charge, which, if it come on 
the lands before the property of them is altered, feizes 
them as it might have done for the original fervice at firft 
impofed; but if there had been a lawful alienation before 
fucli debt, there it is not the feud of the tenant, and 
therefore fueh charge cannot affcd it; therefore if there 
was a precedent judgment or recognizance and a liberate 

purfuant 



' RE VENUE OF IRELAND. 303 

purfuant, before the King's extent comes down, tlicrc it 

cannot charge the lands, for the property is complv°tely ., 

altered by the extent of the fubjedt, which relates to the 

time that the judgment was firft given, or recognizance 

acknowledged, and is only an execution of it; but if the 

King's extent had come before the liberate, he had charged 

the land whilfl it was in the hand of iiis debtor, and then 

his charge would be fatisfied, as if it had been in the firft 

feudal donation. And the lien upon lands by the fubjed's 

debt came in by the flat, of Well. i. for before that the 

judgment did not bind the land ; but the King's debt bound 

the land before that ftatute, and the ftatute does not touch 

the prerogative ; and therefore the King has a power to 

levy upon the lands, notwithftanding the preceding lien 

by judgment •, and therefore may feize lands that are 

bound by a preceding judgment, whilft the lands are in 

cuftody of the law on the elegit^ and before the poflef- 

lion is adually delivered to the creditor, as a fatisfadiou 

for his debt. 

If A obtain judgment againfl B, and B afterward enfeoff in wiiat cam 
C of his land, and then A aliigns his judgment to the King, ex?eS"buff 
in this cafe the King fliall extend but a moiety of the lands moiety. 
in the hands of C. But if A had afllgned the judgment to ^'"^•^-'■"^■94- 
the King, before B had enfeoffed C, the whole lands had 
been liable; for the King by his prerogative could extend 
all the lands of the debtor for his debt; but the feoffment 
being made to C, before the affignment of the judgment to 
the King, they were the lands of C before B became in- 
debted to the King, and therefore the prerogative of the 
King, which makes it a feudal charge, never affeded 
thofe lands, but they are fybjeil to the fame lien only to 
which they were when it was only a debt due to A. 
3 Leon. 239. 4 Leon. 10. 

A executed 



S04 Of the EXCHEQUER At<i> 

Where the A cxccutcd a bond to B, and C afterwards obtained two 

Kings debt iudfrments of the fame term a2;ainft A, and B affifrned his. 

(lull noi be J o to a ^ 

prricrrsd, debt to the King; C took out two elcgits upon his jadg- 
ments, and extended both moieties of A's lands; and then, 
procefs iffued out of the Exchequer for the debt afllgned to 
the King J and the queftion was whether the King's debt 
fhouldbe preferred in this cafe, and it was determined that 
it iTiould not. But the reafons upon which the determi- 
nation was founded don't appear clearly from the reporter. 
One reafon afTigned is, that the King's debt fhall be pre- 
ferred when it is in equal degree, otherwife not. But 
this is a diftin6tio-n that does not feem to hold univerfally. 
Another reafon which feeras a better one is, that the fub- 
jed's title was prior to the King's, and executed. But it 
was likewife faid that the 33 Hen. VIII. c. 39. which 
enafls " that the King's fuit fhall be preferred before any 
perfon's, and that he fhall have execution before any 
perfon J fo that his fuit be commenced before the other 
perfon's," abridged the prerogative in this refped. Hard. 
23, 6'c. 

The King's As to the King's execution of goods, it relates to the 

b^ndrgoods time of awarding thereof, which is the te/ie of the writ, 
from ihe /^/f. as it W3S in the cafe of a common perfon before theftatrvte 
of 29 Car. II. c 3. Eng. and 7 Will. III. c. 12. Irifh. For 
though by that ftatute no execution fhall bind the pro- 
perty of goods but from the time of the delivery of the 
writ to the flierifF. Yet, as this ad does not extend to the 
King, an extent of a later * tejie fuperfedes an execution 
of the goods by a former writ. 

• Bunb. 39, admitted, per curiam, that an extent binds from the tejli. t Strange 
580. S. P. 

And 



REVENUE OF IREL AND. 305 

And therefore, where an extent ifTued upon a flatute '^houg'' after 
ftaple at the fuit of a fiibjcd, and the flierifF fcized the ihefuitoftlie 
conufor's eoods, and after the day of the return, but ["''.i'^'^' "? - 

c ' r ! I Iwerale being 

before an adual return, and before a liberate, a preroga- given. 
tive writ iffued againft the conufor for a debt due to the 
King, it was preferred. Dyer 67. b. 2. Ro. ab. 158. 

But a fale of a chattel, honafide^ by the King's debtor But not if 
fhall bind the King, fo that his extent fhall not reach it in ^j^" ""^ 
the hands of the alienee. 8 Co. 171. 

K fieri facias, tefted 3d April, iflued againft a perfon, by An extent 
virtue of which the fherifF levied the goods, ^c but be- goi'dsfelzed 
fore a fale, or the return of the writ, an extent came to upon ^ fieri 
the fherifF at the fuit of the Crown to levy the goods of 'no'\"(o\si!^^ 
the debtor, bearing iejie 2d May 5 the fheriff returned the 
fpecial matter, on ihe fieri facias ^ and likewifc upon the 
extent, in which it was faid that the debtor was pofTefTed 
of the goods upon 30th April ; upon application to 
the court of Exchequer, he was obliged to amend his 
return, tho' there had been an inquifition taken ; and in 
this cafe it was taken for granted that tho' the goods were 
levied by virtue of the fieri facias^ three days before the 
tejle of the extent, yet that was no bar to the Crown. 
But the reporter adds a quaere, if they had been fold, 
becaufe then execution had been executed. Bunb. 8. 

An extent having ifTued againfl a tenant, the landlord An ment 
diflrain'd for rent : the next day the extent was executed, "^'" "^7 

' ■' . place or a 

and the inquifition found the goods then in the pofTefTion landlord's 
of the tenant i it was moved that the landlord might have ft^t'^ofSAnn! 
the benefit of the flat, of 8 Ann. for his rent, notwith- Eng. 

R r ftanding 



3o6 Of the E X C H E 0,U E R and 

ftanding this extent j but it was denied by the court, 
Bunb, 269. 

Goods dif- Upon a demurrer by the Attorney general to a plea to 

not"i"oid Habie an inquifitjon upon an extent, the queftion was, whether 

to the King's the goods in the inquifition were legally feized into the 

wife"of goods King's hands, having been two days before diftrain'd for 

pawned. rent, but not fold. And it was determined by the court 

of Exchequer that they were, for that by the diftrefs they 

are in the cuftody of the law, and the property of them 

is not altered ; and till an alteration of the property they 

are liable to an extent at the fuit of the Crown, But it 

was admitted that it would be otherwife of goods pawn'd 

before the tejle of the extent, becaufe the pawning is an 

alteration of the property. 2 Vefey 288. 



Extent being 
tefted on the 
fame day as 
an aflignment 
by commif- 
fioners of 
bankruptcy 
fhall be pre- 
ferred. 



The goods of 
a colleftor of 
the land tax 
feized by the 
commiflloners 
liable to the 
King's debt 
in preference 
to the af- 
fignees under 
a conimiifion 
of bankruptcy 
iffued againll 
him. 



So where a man being indebted to the King by bond, 
an extent ifTucd againft him, and an inquifition found him 
poffeffed of goods ; a third perfon pleaded that a commif- 
fion of bankruptcy had iffued againft him, that the goods 
were feized by virtue of a warrant from the commiffioners, 
and that the commiffioners had affigned to the affignees, 
on the day of the teJle of the extent; on demurrer, 
judgment was given for the King ; becaufe the extent and 
affignment being on the fame day the extent is to be pre- 
ferred. Trem. P. C. 637. 2 Show. 481. Bunb. 33. 

The colle£lor of the land tax being indebted to the 
commiffioners of the land tax, and having become a bank- 
rupt, they by virtue of a power given them by ad of par- 
liament iffued their warrant, by which his goods were 
feized, and an affignment was in three days afterwards 
made of his effecfts by the commiffioners ; and on an adion 
of trover brought by the affignees, it was held by lord 

Hardwicke 



RE VENUE oiMR ELAND. 307 

Hardwicke and the court of King's-bencli, that the col- 
ledor was to be confidered as the King's fervant, and' 
indebted to him, it being the King's money that he 
collcdted, and the allowance to him being made by the 
King; and that tho' the warrant was not to be confidered 
as equal to an extent, fo as to bind the goods from the date, 
yet that until an affignment the property was in the bank- 
rupt, and the crowns hands were upon the goods, and 
created a lien before the affignment ; and that the Crown 
was not bound by the ads relating to bankruptcy, not 
being named ; and that upon this fcizure all the right 
which the affignees had was to redeem the goods upon 
payment of the money, they being a pledge in the hands 
of the commiffioners for that purpofe. 2 Strange 978. 

A deputy poft-mafter became indebted to the Crown, Affignees of 
and an extent iffued againft him ; he afterwards became •'ankniptcy 

o ' _ not relieved 

a bankrupt, and the affignees under the commiffion againft an ei- 
obtained an order, that on payment of what was due upon 'a" ';'„'' a' debt 
his bond, the extent fhould be difcharged : upon motion to <.iue to the 
difcharge the order, it appeared by affidavit that the £°|,^"p''tV'''' 
bankrupt had promifed alfo to difcharge a debt due from father, whick 
his father (who was alfo deputy poft-mafter and was fince ,|f;(-g^ (0^037. 
dead) to the Crown, and for which a diem clauftt extremum 
had iflued, and therefore it was held by the court that 
the affignees who flood in his place ought not to have 
the benefit of this order, unlefs they would pay both debts 
purfuant to his promife. Bunb. 337. 

It has been already obferved that if the King's debtor Of the pre- 
died, his debt was to be preferred in payment : But this Kingrd°b^'^ 
muft be underftood, where the King's debt is on record ; by executors. 
and therefore the King muft be firft fatisfied debts by 
judgments, ftatutes, recognizances, fines or amerciaments, 

Rr 2 in 



3o8 Of the EXCHEQUER and 

in his courts of record ; and it would be a devaflavH in 
the executor to pay other debts before them. But debts 
due to the King, not of record, feem not neceiTary to be 
fatisfied before debts due to other perfons, where there is 
no notice given of the King's debt j as where money is 
due to the King for wood, tin, eftrays, zd'c or for 
amerciaments in a court baron or other court not of record, 
Comyn 438. 

The King As to the third particular, viz. of the King's preroga- 

rfffgnment o" ^Jve with regard to the debtors of his debtors, it is to be 

a debt due to obfervcd that the King, by an ancient prerogative, could 

Giib. Exc. take from his debtors an affignment of any of their debts ; 

'^7- which was not allowed in the cafe of a common perfon ; 

becaufe it would have promoted maintenance j but it was 

not prefumed that the King would maintain an unjuft 

fuit. 



Or extend 
fuch debt In 
aidof his debt. 
Madox, 666, 



And by another prerogative, if the King's debtor was 
unable to fatisfy the King's debt out of his own chattels, 
the King could betake himfelf to any third perfon, who 
was indebted to his debtor, and recover of fuch third 
perfon the debt due from him, in order to ^et fatisfad^ion 
of the debt due to the Crown ; and upon fuch recovery 
had, fuch third perfon was acquitted againft the King's 
debtor, and the King's debtor was acquitted againft the 
King dc tanto. 



The Kings Likewife, by the ancient ufage of the Exchequer, the 

debtor might j^jng's debtors or accomptants were wont to have writs 

have aid ot => i • i r 

the Crown to of aid, whcrcby to recover their debts of fuch perfons as 

[iebts" '"^ ^'^^''^ indebted to them, in order to enable them to anfwer 

Madox 66S. the debts they owed to the King. 



And 



REVENUE OF IRELAND. * -oo 

And the King may likewife have extents againft the King may 
debtor of the debtor of his debtor, and fo on as far as |n™/J- 
dcbts can be found j becaufe the fecond debtor, when his mtum. 
debt is feized, is a debtor to the King, fince the King can 
feize a chofe in a&ion^ and then the King may have an 
extent to feize the choje in adion due to fuch fecond debtor. 
But fee 4 Inft. j 15. 

But no obh'gation, recognizance, 6'^- for performance Bonds forper- 
of covenants, though it be forfeited, or for any other co™^am3°^ 
matter than a debt due, can be affigned to the King by 
his debtor. 4 Inft. 115. 4 Leon. 9. 

And it is faid that thefe aflignments of debts to the Affignments 
King are not favoured in law, v/hen the King's immediate \-^^ '^^^^ ^ 
debtor is able to pay the debt ; for by the affignment at the favoured. 
King's fuit, the body, lands and goods of the debtor to 
the King's debtor are hable to the Kingj whereas at the 
fubjed's fuit, he could have had but his body, or goods, 
or half his lands. 4 Inft, 115. And fee 2 Leon. 31. 
4 Leon. 80. 

When any debt is found by -f- inquifition, and feized Sdre/hd^na 
into the King's hands, either at the profecution of the Jbts,'anc["he 
King, or in aid of his debtor, procefs o£ fcire facias is to form of it. 
be awarded againft the party; w\\\c\\ fcire Jacias fets forth f''*^' ^"'^ 
the original debt, and then fets forth the inquifition taken 
of the debt due to the King's debtor, by virtue of fuch 
extent in aid. 



f Debts are not bound by the ieJU of tJi€ extent, but by the caption of thj 
inquiruion, Bunb, 265, 

Proceedings 



J 



lo Of the EXCHEaUER and 



Proceedings Proceedings of this nature are very rare here, though 

rare heie." frequent in the Exchequer in England, where feveral 

rules have been made concerning them, to prevent abufes, 

which would be proper guides to follow herej for which 

fee Gilb. Exc, 173. 

Rules con- By thofe rules, he who affigns a debt is to take an oath 

i^^ En"|and!'" ^^^^ ^^^ ^6^)1 affigned is a juft and true debt, and has not 
been formerly put in fuit in any other court ; and that it 
is his own proper debt, originally due to him, bona fide ^ 
without any truft ; and that he hath not received the 
fame nor any part thereof, except ^c. 

And by another, he who defires any debt to be found 
by inquifition in his aid, is to take an oath that he is 
juftly indebted to A, one of the farmers of the King's cuf- 
toms, and that the fame is a juft and due debt, originally 
due unto the faid A, bona fide, without any manner of truft ; 
and that B is juftly indebted to him originally and bona 
fide, without truft ; and that the faid debt hath not been 
put in fuit in any other court ; and that he hath not 
received the fame, and that C is much decay'd in his 
eftate, fo that unlefs a fpeedy courfe be taken againft the 
faid C the faid debt is in danger of being loft. 

And by another, no further procefs is to be taken for 
debts in aid, than to inquire and feize the lands, debts, 
and perfonal eftate of him that is debtor to the King's 
debtor, or accomptant, unlefs it be by fpecial order made 
in open court. 

The 



RE VENUE OF IRELAND. ' 311 

The reafon of thofe rules, Lord Chief Baron Gilbert fays, And the rea- 
was becaufe they made a flate of the procefs; for many f°''of''ie»" 
perfons indebted to the King alFigned their own debts to 
the King, in order to get immediate extents againft their 
debtors; and therefore the court took care, that they 
fhould fwear them to be juft debts, and likewife that they 
flioukl proceed no farther than an inquiry and feizure, 
and not to fell goods, without fpecial order of court. 

By another rule there, no debts without fpecialty lliaU Other rules. 
be affigned to the King; otherwife in the cafe of debts 
in aid. 

By another, no debts without fpecialty fhall be found 
by inquifition for debts in aid, unlefs it be by order, upon 
motion in open court, and except it be for debts due to 
the King's farmers. 

And by another, no immediate procefs of extent is to 
be awarded for debts in aid, but in cafes of extremity, 
and upon oath to be taken, as aforefaid.. 

The reafon of which is, becaufe no debts can appear to And therea- 
the court to be due to the King's debtor, without a ^ono^'bem, 
fpecialty; and the prerogative of the King fhould not be 
abufed, by the afTignment of fimple contrad debts before 
they are tried ; but where fuch debts are found to be upon 
extents in aid, there they are recorded upon the oath of a 
jury; but the court will not let fuch extent in aid ifTue, 
before they are fatisfied that they are jufl debts, and 
necefTary to be got in by the King's debtor, 

1^ 



312 



Of the exchequer and 



Sureties may If the principal debtor to the King fail, and his fureties 
SrSf* P^y t^^e debt, they (hall have the prerogative procefs 
againft prin- againft the principal. Comyn 390. 

CJpal. 

But as thefe immediate extents do not feem to have 
been pradifed in thofe cafes in this kingdom, it will be 
fufficient to refer to Hard. 404. Bunb. 58, 127, 221, 225, 
300. Comyn 388. where feveral points are determined 
concerning the iffuing them. 

King's debtor A farmer of excife having taken out an extent in aid 

obtaining a againft a debtor of his that had failed, by which means 

tent in aid the Other creditors of his debtor were defrauded, upon a 

obHged to re- jji^ brought againft him in Chancery to be relieved, it 

appearing that he had fufficient cftate of his own to 

fatisfy the King's debt, he was decreed to refund, i Vern. 

469, 



But fuch 
matters are 
not cxamina- 
'h\e in the 
court of 
Chanserj. 



But in a later cafe, where one of the King's receivers 
took out an extent againft himfelf, and had a fimple 
contrad debt due to himfelf found, and took out a pre 
facias againft the executor of the fimple contrad debtor ; 
and the executor brought his bill in Chancery to be 
relieved, fuggefting that the proceedings were fraudulent, 
and on purpofe to gain a preference of creditors in a 
fuperior degree, and that the receiver was able to pay the 
King's debt himfelf; the receiver pleaded the proceed- 
ings in the Exchequer in bar to the relief prayed, but 
confeflcd that he was able to pay the King's debt at the 
time of the extent j and the court allowtd the plea. 
Prec. Cha. 47. 



So 



REVENUE OF IRELAND. 313 

So where an extent in aid was taken out by a farmer 
of the hearth-money, againft his own debtor, againft whom 
a commilTion of bankruptcy had before iffued, but before 
the aflignment of his cfFedls ; and the aflignees brought 
their bill in Chancery to be rehevcd againft the extents ; 
the bill was difmifTed, for that the court of Chancery had 
no jurifdidion in thefe cafes; and that any irregularities 
in the extents were properly examinable in the court of 
Exchequer, from whence they iffued. Free. Cha. 153. 
2 Vern. 426. 



VoL.I. Sf CHAP. 



314 Of the E X C H E Q^U E R and 



CHAP. XXVII. 



Of the several REMEDIES for tke RECOVERY 
OF THE KING'S RENTS. 

THE remedies for the recovery of the King's rents 
are either I. by diflrefs, II. by feizure, or III. by 
information. 

The King And firft, as to the remedy by diflrefs ;. if the King has 

for^hisren" ^ ^^"^ fervicc, rent charge, or rent feck, arifing out of 
on any lands lands, he may diftrain for it in all the other lands of his 

tenant, of whomfoever they be holden. 4 Inft. 119. 

2 Inft. 132. 



ot" his tenant. 



Whiift in the But this is to be underftood, where the lands fo dif- 
h°3 «nant.°' drained are in the adual poffeffion of the King's tenant, 

and not in the poffeffion of his tenant for life, or years, 

or at will, ibid. 

Tho' the rent And the King may referve a rent out of a franchife or 
fraiK:hrfe°t^* matter incorporeal, as well as out of lands, and may 
1 Will. 307. difirain on any other lands of tiie tenant for it. 

may diihain ^^ ^ ^^"^ ^^°'<^ °^ ^^^ K.ing by rent, and arrears incur, 

the goods of and the tenant make leafe to another, the King may 

nantoftthc diflrain the goods of the under-tenant for the arrears, 

land. in a,iy place off the land holden. 

1 Ro. ab. 670. ^ "^ 

2 R. ab. 159. By 



REVENUE OF IRELAND. 315 

By the flat, of 53 Hen. III. c. i;. Enn:. it is declared 
that it fhall be lawful to no man to take diftrefs out of 
his fee, or in the high- way, nor in the common ftrcet, 
but only to the King or his otHcers, having fpecial autho- 
rity to do fo. 

And by the flat, of 28 Ed. I. c. 12. Eng. it is further Diilrefs for 

provided, that all diftreffes which are to be taken for the ^'^^t'^Sobe 

King's debt fhall not be made by beads of the plough, made by 

fo long as a man may find other-, and that too great dif- J^^g," ^^^ 

trefs fliall not be taken for his debts, nor driven too far; too g^reat dif- 

and that if the debtor can find furety, until a day before ^'^^' "'''^"' 
the day limited to the fheriff, the diftrefs fliall be releafed 
in the mean time. 

It is obferved by Mr. Barrington in his obfcrvations Great abufes 

upon the ftatute dejcaccarlo, that at this time the flierifi"s fl,°eTiilfs"^vilio 

generally farmed the King's revenue, and confequently farmed the 

were guilty of thofe enormities and cxadions which the '^^^""^• 
farmers of the publick revenue have in all countries been 
juftly charged with. 

Replevin does not He againft the King, nor where the Replevin Kes 
mg IS party, nor wliere the taking is in right or the the King. 
King, and yet it is lawful in fuch cafe for the flie riff /ri.'/. 7/ 
facie to grant replevin, but when it is fliewn that the King 
is party, or that the taking is in right of the King, there 
the flieriff fhall ceafe, Br. repl. p. 33. 

And Lord Chief Baron Gilbert aiTigns this rcnfon; for The reafon 
that thcdiflrefs for the King's debt is in the nature of a 
levan, which is a writ of execution ; and that confequently 

S f 2 no 



whv 



3i6 Of the E X C H E Q^U E R and 







no replevin lies againft the King, any more than it does for 
goods taken in execution at the fuit of common perfons. 

Attachment And In the cafe of a conftable, who being fined by the 

eii' agaldtThe commilfioncrs of the land tax, and diftrained, afterwards 

party fore- replevied, it was held by the court of Exchequer in 

P evying. England, that if there be a diftrefs for any duty to the 

Crown, the perfon diftrained cannot replevy; and that if 

he does, an attachment fliall be granted againft him for 

the contempt. Bunb. 14. 

Oragainftthe And in the cafe of the King againfl: fir Thomas Denny 
'^"''^- in this court, 28 May 1756, a diftrefs being taken for an 

arrear of quit rent, alleged to be due to the Crown, by 
virtue of a warrant from the colledor of the diftridl, was 
replevied by the flierifF of the county, whereupon an at- 
tachment was awarded againft the fherifF; although it 
was infifted that no rent was due at the time of the 
diftrefs. 

And in the cafe of the King againft the fiierifFof the 
county of Rofcommon, &c. Eafter term 1757, on a like 
application, an attachment was awarded, unlefs caufe; 
but no further proceedings were had, the flieriff having 
made a proper fubmiffion. 

Tiie proper Rut if the party, whofe goods are diftrained for the 
[he'pmyTn king's debt, have any matter of relief to fiiow, the 
iiich cafe. ufual method is to depofite the fum for which the diftrefs 
is taken, and then to apply to the court by counfcl, on 
affidavits of the fads; and if it appears to the court that 
the diftrefs was taken improperly or unjuftly, they will 
relieve the party, by ordering the fherift'or other officer 
of the Crown, by whom the diftrefs was taken, to return 

the 



REVENUE OF IRELAND. 317 

the money, or by attaching him, according to tlie circum- 
ftances of the cafe. Sc 
Lord Ikerrin Trin, 1746. 



ftances of the cafe. See the cafe of the King againil 



Secondly, as to the remedy by writ of feizure ; hereto- Wrftsoffe!- 
fore where lands, out of which a rent was payable to the '"'*• 
Crown, were returned as wafte, the Crown was under 
great difficulty in the recovery of the rent; which being 
reprefented to government, on the 2ifl of February 1661, 
the following order was made, viz. 

Whereas feveral lands in Ireland, liable to pay his Rule of 21 
Majefty's new quit rents, are by the commiffioners ap- Feb. i66i,as 
pointed for afTeffing the faid lands returned wafte, to the where lands ' 
leflening that branch of his Majefty's revenue; which af^^^t^fieti' 
being made known to the lords juflices and council, their 
lordihips by their order of the -f- 22 February inf}. did re- 
quire and dire(5t the Lord Chief Baron and the rcfl of the 
Barons of this court, to caufe all fuch lands to be feized 
into his Majefty's liands, and difpofed of for his advantage 
and benefit, until the quit rent with the arrears thereof 
be difcharged, as by the faid order remaining of record in 
the Lord Treafurer's remembrancer's ofHce of this court 
appeareth; in purfuance whereof it is ordered by the 
court, that the faid remembrancer do forthwith iffue * 
feizures to the fherifts of the refpedive counties of this- 

kingdom 

f So In the original, but the date mud be a miftate. 

* It does not feem very dear, in what light thefe feizures are to be confidered, 
or upon what legal authority they are founded; for an order of government foiely 
cannot be deemed fuch. if they are to be cor.fidered as a prerogative proccfs, in 
the nature of an immediate extent or lei'ari, for the levying ths debt due to the 
Crown, they feem not wananted by (he laws of this kingdom ; fuch procefs being, 
as has been fhown in the laft chapter, grounded on the ftat. of 33 Hen. 8, 39. Eng. 
and even in England, it feems to be held that a levari ought not to iilue for a fee 

far.Ti 



31?^ Of the exchequer and 

kingdom v.herein fuch lands do lie, to feize the fame into 
Ans Majcfty's hands, returnable the next Eafter term ; and 
in order thereunto his Majefty's Auditor general is to re- 
turn to the Hiid remembrancer a full and perfect lift of the 
lands fo returned wafte, to the end that his Majefty's re- 
venue may the fpeedier be * performed. 

And the conftant ufage hath been fince, if a fufficient 
diftrefs be not to be had, upon a proper affidavit of the ■ 
fad, and upon a confiat from the Auditor general of the 
charge upon the lands, and the arrear due, and upon 
counfel's motion thereon, for the Court to award a writ of 
feizure, without ^ fcire facias^ direded to the fherifF, to 
feize the lands. 

Seizure of So likewife if the arrear be out of the rent of a redory, 

thin^^""^"' tithes, fair, ferry, fifliery, or other incorporeal thing, of 
which there can be no diftrefs, upon fuch conjlat and 
motion the court will grant a writ ot" feizure. 



.Conjiataiiht KwA x\\t coujlat is deemed a fufficient finding of the 

lent in liei 
an ofiice. 



lent in lieu of King's title upon record to fupply the want of an office. 



which in fuch cafes has been held neceftary to entitle the 

King. 

Selzurewhere It has been doubted whether upon a refcue of a diftrefs 

I'cfc'ue'd'^ taken for the King's rent the court could grant a writ of 

feizure ; but in Trin. term, 18 July, 1750, in the cafe of 

farm rent; but that a diftrefs is the proper remedy. Bunb. 348. If theyareconfidered 
as a re-entry by the Crown, for a breach of condition, in non-payment of the rent, it 
may be queftioned whether there ihould not be a previous inquifition finding the rent 
to be due. See 2 Inft. 20J. Cr. El. 2zo, S55. Cr. Car. loe. Poph. 53, 5 Co. 
56. b. z. Ro. ab. 184, 215. 

• So in the original. 

the 



RE V ENUE OF I RE L A ND. 319 

the Kins; againft the lands of Clonbeg, it was determined 
that in fach cafe a writ of feizurc is a proper remedy to 
recover the arrcar ; for that where the diftrcfs is refcued 
the lands are in effed as wafte ; and it was like wife held 
that it is not neceffary in fuch cafe to give notice to the 
tenants before the ifTuing the writ ; for that the diftrefs 
and refcue are a fufficient notice that the rent was due ; 
and that if a conditional order were made, the punduality 
and nicety required in ferving it, and the opportunity- 
given thereby to the parties to conteft the fervice and the 
charge, would put the Crown to more expenfe than the 
value of the arrearj fo that the King would lofe by reco- 
vering his rents. 

And the court will alfo in fuch cafe grant attachments And attach- 
againft the perfons committing the refcue; as was done '"^"^' 
3d Feb. 1756, in the cafe of the King againft the lands of 
Bonanc in the county of Sligo. 



The affidavit of the diftrefs and refcue is generally Upon afflj?.- 
made by the collector's driver, who is to fwear that he V^.°^'''* 

, cirivcr 

was authorized and empowered by the colledor to diftrain 
the land ; and this affidavit is to be filed in the fecond 
remembrancer's office. 

Formerly it was ufual for the colIe£lors of diftrids, by Ru!eof4Dcc. 
order from the comrnilfioners of the revenue only, and n-^'-''. ^*; 

' Itraining the 

Without a writ of feizure, or any writ or procefs from the comminion- 
court, to feize rectories, tithes, (^c. for arrears of Crown fJ;l;''°'"fc-^ 
rent, and to fet them to tenants. But by a rule made in 
this court, 4 Dec. 171 1, it was declared that fuch practice 
was contrary to law, and the ancient and conftant ufage 
and courfc of the Exchequer : for that when any redory, 
vicarage, or lands, are in arrear to the Crown, the commif- 

fioncrs 



3<jc) Op the EXCHEQ^UER and 

fioners cannot feize them, but mull apply to the court of 
Exchequer in the ufual manner, who thereon iflue their 
feizure, direded to the {herifF of the county where the 
hinds He ; on return of which the court grants a ciijlodiajii 
thereof to fome perfon in truft for the Crown until the 
arrear be paid. And the court declared that the commif- 
fioners ought for the future to proceed on all fuch occa- 
fions according to the ancient ufage of the Exchequer. 

Attachment In fom5 fpccial cafes the court have diic<5ted the attach- 

Inci wrk of'^' ment to i Tue to the fherifF; as was done^ in two cafes 

afliaanceto or Nov. 1688. And they will upon fpecial application 

futvant''"'" order a writ of afTiftance to ifTue to aid the purfuivant. 

Proceedings Upon the Writ of feizurc, as upon a levari facias, the 

cntheieiziiie {};iei-iff jg to Call a jury, and hold an inquiry, in order to 

cujiiduun, find the lands, V)'c. and their value ; which finding he is to 

and injunc- ^gj^^j.j^ \^^q ^^,5 court, and alfo that he has feized the lands, 

6't". into his hands for his M.ijcfty's ufe ; upon which 

return and finding a cu/iodiam is to be made out, and an 

injundion ilTued, as is mentioned in the lall chapter. 

wiietlier the And it is faid that on this injumflion the fherifF may 

tenants in rcmove and tum out cvcry tenant on the lands, although 

iMyte°r"e- they fliould havc legal interefts fubfifting prior to the 

Hovedbythe fgi2ure; for that the King's feizurc is in this cafe in the 

injuniSion. ' r ^ r 1 ^ j 

nature of a re-entry for the non-payment or the rentj and 
that the King comes in then by title paramount to all 
leafes made by his tenant. However this power is rarely- 
put in execution, and only in defperate cafes ; the ufual 
method being to get an order for the tenants to pay their 
rents or fet out their tithes as the cafe is. 

And 



REVENUE OF IRELAND. 321 

And when the cuftodee of the Crown is put into pof- Cudodeemay 
feffion of the lands, &c. he may fet them to tenants during J^out''"?' 
his intereft therein, without any order or further power ther order. 
from the court whatfoever; and the ufual method is by 
pubHck cant, after pubHck notice given, from year to 
year. But if they be fet at an under value, or there be 
any improper methods ufed in fetting them, the court 
upon proper application will relieve the party injured. 

Thirdly, the King may have remedy by information in Of the re- 
debt, in the name of his Attcuney general, againft the fornfation'b 
grantee or alienee of the land, or againft his heir, or <^ebt. 
againft an incumbent of a redory, &c. for rent accrued 
during their time; as he may likewife againft the Exe- 
cutor, &c. of the grantee, for arrears due in the time of 
the teftator; or againft the heir, if the Executor, &c. has 
not aflets fufficient ; and upon judgment obtained in fuch 
information, the Crown may have a levari. 

Or an Englifh information may be brought in the equity OrEngliii, 
fide of the Exchequer, againft the heir, executor, or ad- * 
miniftrator of ihe grantee or alienee, for rent incurred in 
the time of the anceftor; which is the more eligible 
method, becaufe the Crown may thereby have a difcovery 
of affets*. 

• Mr. Howard having, in the exercife of the duty of his office, had frequent 
occafions to take the opinions of the mod eminent council, as well in England as 
this kingdom, with regard to the proper methods of proceeding for the recovery of 
the King's rents, under different circumftances, and thofe opinions having received 
tiie fanftion from time to time of judicial determinations by this court, he appre- 
hends it may not be ufelefs to infert here an abfttadl of them. 

Vol. I Tt And 



322 Of the EXCHEQ^UER and 



And It was holden, that the cattle, isfc. on the lands out of which the rent is 
due, in the hands of the heir of the grantee, may be diflrained for rem due, as well 
in the time of his anceflor as in his own time ; and that the cattle, i^c. on other 
lands of the heir in his poffellion may be diftrained for rent incurred in his own time. 
And that the fame holds as to the alienee and his heir. 

That where a diftrefs is to be taken on other lands of the King's tenant, than 
thofe which are charged with the rent by the grant, and in another diftrift, in fuch 
cafe, as the colleflors are confined to their feveral diftritls, fo that the collettor of 
that where the lands charged lie cannot diflrain the other lands, nor tlic colleflor 
of that where the latter lie cannot diftrain for rent not given in charge to him, it is 
proper that the commidioncrs of tlic revenue do give a Ipecial authority tor the 
purpofe to the collector of the diftrift where the diftrefs is to be made. 

That where the King grants a reftory or tithes to a bifhop and his fucceflor.s, in 
truft for the incumbents having cure of fouls in his diocefe. the King may diltram 
the cattle of the incumbent in any lands in his aftual poffeilion (though no part of 
the glebe land, or any land belonging to the reftory) for any rent which became due 
during his incumbency, but not for any arrear which accrued in the time of his pre- 
decelfor ; but that the glebe lands may be diftrained for the arrears due in the tmie 
of bis predecelFor. 

That where a grant is made by t! e Crown of impropriate or appropriate tithes, 
under the a'l of fettlement, to a bifhop and his fuccelfors, to the ufe of the incum- 
bent and his fuccelfors, " the bilhop, Uc. to permit the incumbents to take the 
tithes, C3°f the incumbents, Is'c. from time to time indemnifying the bifliops," by 
which words it ihould feem to be the intention of the grant, that the bifhop Ihould 
be liable, yet as the a£t of fettlement (ante 207) vefts the tithes in the incumbents, 
and the rents are referved from and payable by the incumbents, who fhould there- 
fore be confidered in confltui5lion of law as having thofe tithes, and as fallins^ under 
the defcription of the /e'vari, which mentions fuch lands, <Sfc. as the deb'or had, ' 
yc (Godb. 294), and as there is a clear remedy againft the incumbent, no attempt 
fliould be made to recover the tent from the bifliop. 

In the year 1762 fevetal large arrears of Crown rent for fifty years and upwards 
having grown due out of fevetal reftories and tithes, and efpecially in the county of 
Dublin, of which there did not appear any grants from the Crown, nor any evidence 
of the title of the Crown thereto, except the ancient rent-rolls, and the aft of 
fettlement, by which all forfeited reftoiies and tithes are veiled in the incumbents 
Laving cure of fouls j in this cafe it was agreed by thofe opinions : 

I. That if the reftory appeared to be impropriate or appropriate fuch rent-rolls 
will be good evidence of the Crown rent anciently referved. 

2. That 



REVENUE OF IRELAND. 323 



2. That thefe rent-rolls, confidering the length of time fince any rent was paid to 
the Crown, would not be fiiflicient evidence in themlelves to fupport the title ot the 
Crown, efpecially as there are other circuniftances the prool of which, or feme of 
them, might be expefted, as that the reftoiy was impropriate before 1641, that it 
was feized an(3 fequeftered during the time of that rebellion, the attainder of the 
proprietor, l^c. 



END OF THE FIRST VOLUME. 



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