houses until sold, and then the duty is paid. Bl. Com. 317-'18; 2 Steph. Com. 578-'9.) 3. The Excise-duty.

(1

An inland imposition, charged for the most part, on the manufacturer, but sometimes on the consumer. Unpopular because it leads to domiciliary visits and searches. First introduced (on the model of a Dutch prototype,) by the parliament, in 1643, after the rupture with Charles I, under the auspices of Mr. Pym, the popular leader. The principal articles subject to the excise, are salt, spirits, soap, glass, paper, bricks, hops, sugar, and vinegar. (1 Bl. Com. 313, 318 & seq.; 2 Steph. Com. 579 & seq.)

4. The post office duty for the carriage of letters, &c. Commenced by James I, with a foreign mail only, extended by Charles I, (A. D., 1635,) to a few of the principal roads in England and Scotland, and finally (in A. D., 1643,) established upon a regular and extended plan, devised by Edmond Prideaux, Attorney-General to the Commonwealth after the execution of King Charles. But since 3 & 4 Vict. c. 96, the consideration of the public convenience has so far prevailed over that of re venue, that the charges have been reduced to an amount so small, as barely to pay the expense of the service. (1 Bl. Com. 321 & seq.; 2 Steph. Com. 582-'3.)

5. The Stamp-duties.

A tax imposed upon all parchment, and paper, whereon any private deeds or other instruments of writing, of almost any nature whatsoever, are written; and upon all newspapers, cards, and dice; to which may be added, as belonging to the same branch of revenue, the duties payable for licenses to keep hackney-carriages, and stage-carriages, or to trade as hawkers and pedlars. Stamp-duties were first instituted by Stat. 5 & 6 W. & M., c. 21. (1 Bl. Com. 323-4; 2 Steph. Com. 584.) 6. Duties upon articles in the use or keeping of subjects.

Namely, duties on windows, servants, carriages, horses, dogs, hair-powder, armorial bearings, and game-certificates. (2 Steph. Com. 585.)

7. Duties upon offices and pensions.

Consisting in an annual payment (over and above. all other duties), out of all salaries, fees and perquisites of offices and pensions, derived from the

crown, exceeding £100 per annum.

First imposed

by Stat. 31 Geo. II, c. 22. (2 Steph. Com. 586; 1 Bl. Com. 326.)

8. The property and income tax.

Imposed by 5 & 6 Vict., c. 35, purporting to be a temporary expedient. (2 Steph. Com. 586 n (m).) 3h. The purposes to which the King's revenue, ordinary and extraordinary, is expected to be applied; W. Č. 1. To discharge the annual expenses of the public service.

21. The civil list.

For the expenses of the royal household and estab lishment, as distinguished from the general exigencies of the State; and in lieu of the proper patrimony of the crown, which has been assigned to the public use. It is usually granted at the commencement of each reign, for the sovereign's life. The amount settled on Queen Victoria is £385,000, of which £60,000 is assigned for her privy purse. (2 Steph. Com. 591; 1 Bl. Com. 331 & seq.)

3. To meet the payments required on account of the national debt; W. C.

1. The unfunded debt.

Comparatively of small amount (about £24,000,000 in 1845), and generally secured by exchequerbills, which are instruments issued at the exchequer, under the authority, for the most part, of acts of parliament passed for the purpose, engaging on the part of the government, to repay the principal sums advanced, with interest. (2 Steph. Com. 586.) 2. The funded debt.

Consisting of annuities granted by parliament to the public creditors, for the most part in perpetuity, affording a certain interest for ever upon the principal sum, to the payment whereof the public faith is pledged. The certificates of these annuities are transferable by the holder, and afford convenient investments, contributing also to interest multitudes of the subjects of the realm in the stability of the government. The funded debt which, when Blackstone wrote, was £136,000,000, was increased in 1842 to £774,000,000, involving an annual expense of £29,000,000. (2 Steph Com. 587 & seq.)

CHAPTER IX.

OF SUBORDINATE MAGISTRATES.

2o. Subordinate Magistrates.

Subordinate magistrates do not include the King's principal officers of State, such as the Secretaries of State, &c., because as such they have no important share of magisstracy conferred upon them (except that the Secretaries of State may commit offenders for trial); nor the Chancellor, and other judges of the superior courts, because they will find a more proper place elsewhere; nor mayors or aldermen of corporations, because they depend on the charter and franchises of the corporation; but include such as are generally in use, dispersedly, through the kingdom. (1 Bl. Com. 338 & seq.; 3 Steph. Com. 17 & seq.)

The subordinate magistrates now to be treated of are, (1), The sheriff; (2), The coroner; (3), Justices of the peace; (4), Constables; (5), Surveyors of high ways; (6), Overseers of the poor; (7), Escheators; and, (8), Supervisors.

The doctrine touching each of these classes of magistrates will be presented under the heads following, namely: 1, The antiquity and original of the office; 2, The mode of appointment and removal of the incumbent, and modes of securing his fidelity in office; 3, The duties of the office; and 4, The assistants who may be employed. Let us now consider, in order, the several subordinate magistrates above named:

W. C.

1. The Sheriff.

1 Bl. Com. 339 & seq.; 3 Steph. Com. 21 & seq.; Bac. Abr. Sheriff; 1 Tuck. Com. 45 & seq.;

W. C.

18. The Antiquity, and original of the office of Sheriff.

The office is of great antiquity. The name is derived from the Saxon words Scire-gerefa, the reeve, or steward of the shire. In Latin he is called vice-comes, as being the deputy of the earl (Comes), to whom the custody of the shire was committed, it is said, at the first division of the kingdom into counties. In process of time, the other engagements of the earl obliged him to devolve the whole of the actual business on the sheriff, who, though still called vice-comes, is entirely independent of the earl, the King by his letters-patent committing the care of the county, (custodiam comitatus), to the sheriff, and to him alone. (1 Bl. Com. 339.) 2o. The mode of appointment and of removal of sheriffs, and modes of securing fidelity in office; W. C. 1. Mode of appointment and of removal of Sheriffs, and modes of securing fidelity in office, in England; W.C.

1. Mode of appointment of Sheriff in England.

Formerly the sheriff was chosen by the inhabitants of the several counties, (where the office was not hereditary), the election probably requiring the royal approval, as in the Gothic constitution was the case with the judges of the county courts, (an office discharged by the sheriff). These popular elections having become, as was alleged, tumultuous, the Stat. 9 Edw. II, directed the sheriff to be assigned by the chancellor, treasurer and judges; and subsequent statutes ordain that the chancellor, trea surer and other high officers, together with all the judges, (now eighteen in number, shall annually propose three persons to the King for each county, and he appoints one to be sheriff, to serve durante bene placito, though sure to be superseded in practice within three years, as indeed is required by sundry statutes. (1 Bl. Com. 339 & seq.; 3 Steph. Com 21 & seq.; Bac. Abr. Sheriff, (E); 2 Broom & H. Com.99). 21. Mode of removal of Sheriffs in England.

It seems that the sheriff's office is determined by the nomination of a successor, by his own death, or by the lapse of six months after the demise of the crown, without his being re-appointed; or by nonuser, mis-user, &c. (1 Bl. Com. 342; 3 Steph. Com. 24; Bac. Abr. Offices, (M).)

31. Mode of securing fidelity in office in Sheriffs, in England.

No otherwise, it seems in general, than by his oath of office, which is long and comprehensive. But no one (by Stat 13 & 14, Car. II, c. 21, § 7), can be assigned for sheriff, unless he have sufficient lands within the county, to answer the King and his people; and it seems the King may require him to find surety for performing his office. (1 Bl. Com. 339, n (1); Id. 342, n (10); 3 Steph. Com. 24-25; Bac. Abr. Sheriff (C).) 2h. Mode of Appointment of Sheriff, and of Removal, and modes of securing fidelity in office in Virginia. 1. Mode of Appointment of Sheriff in Virginia.

Elected by the qualified voters of each county on the first Tuesday after the first Monday in November, to enter upon office on the 1st day of January succeeding, and to hold office for three years, and until his successor has qualified. He can hold no other office; and may be required by law to renew his security. (Const. 1869, Art. VII, § 1, 6; Id. Art. VI, § 25)

2. Modes of Removal of Sheriffs in Virginia; W. C.

1. Causes of Removal from office of Sheriff; W. C. 1. Being concerned in a Duel, or sending or accepting, or carrying a Challenge.

V. C. 1873, c. 11, § 1; Const. 1869, Art. III, § 1 (cl. 3); V. C. 1873, c. 7, § 1 (cl. 3).

21. Holding any post of trust or profit under the Government of the United States, or receiving any emolument therefrom,-with a few exceptions. These exceptions are as follows:

1. Military pensioners for wounds received in war. 2. Militia officers and soldiers called out into actual duty, and paid by the United States accordingly. 3. Members of Congress acting as justices, as visitors of the University and of the Military Intitute, and as officers of militia.

V. C. 1873, c. 11, § 2, 3; Com'th v. Sherrard, 4 Leigh, 643.

31. Accepting an Incompatible Office.

Bac. Abr. Offices (K), 2; Com'th v. Tate, 3 Leigh, 802.

4. Removal of residence from the sphere of duty; e. g., from the County.

Chew v. Justices of Spottsylvania, 2 Va. Cas. 208; Poulson v. Justices of Accomac, 2 Leigh, 743.

51. Conviction of Felony.

V. C. 1873, c. 11, § 4; Fugate's Case, 2 Leigh,

724.

61. Malfeasance or Non-feasance in office.

e. g., By refusal to act, or neglect of duty, by drunkenness in discharge of duty, &c. (Bac. Abr. Offices (M); Mann's Case, 1 Va. Cas. 138; Alexander's Case, Id. 156; Synops. Crim. Law, 145.) 71. Contracting to sell the office, not merely the deputation of it.

V. C. 1873, c. 11, § 5, 6.

2. Mode of proceeding in order to remove a Sheriff in Virginia.

By information or indictment in the Circuit court, or by writ of quo warrunto; and if in either proceeding the party be convicted, judgment of amotion from office is pronounced. (1 Tuck. Com. 11, B. II; Alexander's Case, 1 Va. Cas. 156; Mann's Case, Id. 308; Wallace's Case, 2 Va. Cas. 130.)

3. Modes of securing the fidelity in office of the Sheriff, in Virginia.

A party acting as Sheriff, or other officer, before taking the oaths prescribed, or before giving the