Obj. Second Objection, That the Sheriff cannot ••ax himself, for then he should be Judge and Par∣ty in one Case; nor can be commit himself, and if he be admitted out of the Assessment, then it cannot be equal, nor cannot be according to the Writ that commands all should be Assessed accor∣ding to their Abilities rateable.
Ans. I answer, This (prima facie) carries some shew in it, but examine Causes of less con••equence, and it is easily answered. The Justices of Peace in levying of Subsidies make Rates for themselves. The Commissioners of Sewers Tax their own Lands; and so if by Jurors it were done it would be the like. There must be either new Assessors appointed, or they themselves must do it: That would bring delay, and this requires haste and expedition, and therefore fittest for this business. Authorities in Law there are divers herein, as the Writ for Levying Expences for Knights of the Shire; Direction is to the Sheriff to do it, who Assesses himself, and yet he is to Execute it. So in a Writ of Recovery, de boni•• habitantium, the She∣riff is chargeable with his part, yet to execute it: If a Fine be laid upon the whole County, he levies it, yet is chargeable with his part towards it.