case the king against PLOWRIGHT and other a statute impose a duty to be levy  by distress and if any dispute arise about take the distress the same to be  final determine by a justice of the peace mean only that it shall be final as  to matter of fact and do not take away a certiorari S c show f n b Mod Mod Mod  comens stram stram hawk p c dougl term Rep a distress be take for chimney  money and the party distrain apply themselves to the two next justice of the  peace before who it appear that Plowright let a cottage to hunt which be not  of the yearly value of ten shilling the collector of this duty distrain upon  the landlord which the say justice think to be illegal and therefore they  order a restitution and a certiorari be bring to remove the order into this  court Mr attorney pray that it may be file modern Mr pollexfen oppose it for  that the statute of car c enact that no person inhabit a house which have more  than two chimnies shall be exempt from the payment of the duty c and then  these word do follow that if any question shall arise about the take of any  distress the same shall be beard and final determine by one or more justice of  the peace dear adjoin c now here be money levy by virtue of this Act and a  controversy do arise by reason of the distress and a order be make by the  justice which accord to the letter and meaning of the Act ought to be final  the intention whereof modern er p be to prevent the charge and trouble of poor  man in suit at law about small matter and therefore it give the justice power  to determine particular offence and oppression Mr attorney contra if the  justice of peace have power to determine c that be to make they judge whether  this duty be Payable or not and so the court of Westminster who be the proper  judge of the revenue of the king who by this mean will be without a appeal  will be exclude curian this court may take cognizance of this matter as well  as in case of bastardy it be frequent to remove those order into this court  though the Act say that the two next justice may take order as well for the  punishment of the mother as also for the relief of the parish where it be bear  except he give security to appear at the next quarter session the statute do  not mention any certiorari which show that the intention of the lawmaker be  that a certiorari may be bring otherwise they will have enact as they have do  by several other statute that no certiorari shall lie therefore the meaning of  the Act must be that the determination of the justice of the peace shall be  final in matter of fact only as if a collector shall affirm that a person have  four chimnies when he have but two or when the good distrain be sell under the  value and the overplus not return but the right of the duty arise by virtue of  this Act be never intend to be determine by they the order be file see burr  burr a Mr pollexfen then move that it may be quash for that by the statute of  car c the occupier be only Chargeable and the landlord exempt now by the  proviso in that Act such a cottage as be express in this order be likewise  exempt because it be not of great value modern than twenty shilling by the  year and it be not express that the person inhabit the same have any land of  his own of the value of twenty shilling per annum nor any land or good to the  value of ten pound now there have be several abuse make of this law to deceive  the king of this duty occasion the make of this subsequent Act the abuse be  these videlicet the take of a great house and divide it into several tenement  and then let they to tenant who by reason of their poverty may pretend to be  exempt from this duty the divide land from house so that the king be by these  practice deceive and therefore in such case the charge be lie upon the  landlord but nothing of this appear upon the order it be therefore quash