He thought neither _Captain Osborn_, nor the justices had power to raise any tax for _repairing churches_, or any other public work, except such works for which power was given to justices of the peace in England to levy money, by particular acts of parliament[49]. _Mr. Fane_ was likewise consulted upon these points, and was of the same opinion; however he adds, for their lordship’s consideration, admitting the Stat. 11 & 12 Will. 3. had not been strictly pursued, yet as the assessment of fish was equally laid, as the people had submitted to it, as no other way could be thought of for raising the tax; and as his majesty’s commission would be intirely ineffectual, unless a gaol was built, whether any inconvenience could arise, if upon the refusal of any of the persons assessed, the method laid down by Stat. 11 & 12 Will. 3. were pursued to compel a compliance with it[50]. Upon being again consulted, he says, he thought _Captain Osborn_, as he had acted with so much caution and prudence, and had taken no arbitrary step, in execution of his commission, could not be liable to a prosecution in England, in case the inhabitants should not acquiesce in the tax. He thought it absolutely necessary the tax should be levied according to the Stat. 11 & 12 Will. 3. and notwithstanding the proceeding already had was not entirely agreeable to that law, he thought _Captain Osborn_ would be very well justified in pursuing it, as it seemed the only method whereby the design of his majesty’s commission could be executed[51]. [Sidenote: Contest between the justices and fishing admirals.]