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Grand jury cess shall be a charge on the lands and premises, and shall be paid by the person in the occupation thereof at the time of the levy, &c.
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153. The sum or proportion of grand jury cess to be raised off each barony or county of a city or town under the treasurer’s warrant, duly applotted for any person to pay, shall be a charge upon the lands and premises mentioned in such warrant and applotment, and shall be paid and payable by the person or persons occupying the premises respectively at the time such cess is levied thereout, although such person or persons did not occupy the same at the time such cess was imposed, and, when the sum payable by any person or persons does not exceed fifty pounds, may be sued for by civil bill in the name of the collector pefore the assistant barrister having jurisdiction to hear and determine causes by civil bill in the county, place, or district in which the person liable to pay the sum resides.
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