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![handle is hein.slavery/ssactsengr0131 and id is 1 raw text is: III KNAPP, 405 TUPPER V. TREASURER OF ST. PETER PORT [1836]
appropriation of the three sums, yet the plaintiffs (the respondents) made a very
different case at first from that to which they afterwards were obliged to restrict
themselves. And upon the matter which has been chiefly in controversy between
the parties,-the appropriation of the three sums,--they have failed ultimately as
regards one, and ought to have failed below; and as to the other two, they could
have applied to the Court of Common Law to have the entry of M'Caul corrected,
by applying it to the separate judgment according to his previous receipt, or struck
out altogether as inconsistent with that receipt and in fraud of it; or to have a
memorandum added, that it was. an entry of satisfaction upon credit of the joint
execution, without prejudice to any receipt which had appropriated any other pay-
ment by Charles Grant to the account of the separate execution, or to have an entry
at once of the [405] same sums in satisfaction of that separate execution. In one
or other way the Court of Law could, upon examining the facts of the case, without
any delay or difficulty, have set the matter right, and rendered these proceedings in
Chancery unnecessary; therefore the respondents must pay the costs below.
[Mews' Dig. tit. PAYMENT, A. WHAT AMOUNTS TO, 8. Evidence; B. APPROPRIATION
OF PAYMENTS, 2. By creditor.]
[406] ON APPEAL FROM GUERNSEY.
CAREE WILLIAM TUPPER and Others,-Appellants; The TREASURER of the
HOSPITAL of ST. PETER PORT,-Respondent * [Jan. 1 and 2, 1836].
The Royal Court of Guernsey having the power to make ordinances for the
relief of the poor, may direct the manner and the property upon which they
are to be levied. Where, therefore, a rate was made upon certain inhabi-
tants in respect of funded property possessed by them in England; it was
held by the Judicial Committee, affirming the judgment of the Court below,
that the practice of rating the inhabitants in respect of personal property
situate out of the Island, being proved to have existed for a long period, the
rate was a valid rate.
This was an appeal from an Acte of the Royal Court of the Island of Guern-
sey, dated the 23rd of February, 1833, confirming the levy upon the inhabitants
of the town and parish of St. Peter Port, in that Island, of a rate, or, as it is there
termed, a tax of £2800 (part of a sum of £4800), rated at a parish assembly on the
13th of February, 1833, by the majority of the parishioners, to supply the respon-
dent, the treasurer of the hospital or poor-house of the parish, with funds to meet
the expenses of the parish poor for the current year ; and which Acte also over-
ruled the opposition made before the Royal Court by the appellants, who were in-
habitants of the parish, to the levy of the tax.
The assessment was made not only on the full amount of the value of the houses,
lands, and personal property of the parishioners in the Island, but also [407] upon
the full amount of the value of their respective property invested in the British and
Foreign Funds; and the question involved in the appeal was, whether such last-
mentioned property is subject to parochial taxation in the Island of Guernsey for
the relief of the poor.
The appellants, having objected, at the meeting for the purpose of making the
rate, to the mode of assessment proposed, appeared in opposition to the reniede
or rule to levy the tax, applied for from the Royal Court, by the respondents. The
Royal Court, however, adjudged that the taxation and assessment was in all re-
spects good and valid, and that the appellants were liable to contribute to the rate
in respect of all their personal property, whether situate within or without the
* Present: The Vice-Chancellor [Sir Lancelot Shadwell], Mr. Baron Parke, Mr.
Justice Bosanquet, and the Chief Judge of the Court of Bankruptcy [The Hon.
Thomas Erskine].
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