In Jersey, the power to raise excise duties was exercised by the Assembly of Governor, Bailiff and Jurats. These financial powers, along with the assets of the Assembly, were finally taken over by the
States of Jersey in 1921, thereby enabling the States to control the budget independently of the
Lieutenant Governor of Jersey. In 1948 the jurats were replaced in the legislature by directly elected
senators. Jurats serve as non-professional judges of fact (though not of law). They also determine sentences in criminal matters and assess damages in civil matters. There are twelve Jurats at any one time, who are indirectly elected by an
electoral college constituted of States Members and members of the legal profession. Jurats serve until retirement at age 72, or earlier once they have served in the role for six years. The robes of jurats are red with black trim. The
Royal Court sits either as the Inferior Number (judge and two jurats) or the Superior Number (judge and at least five jurats). Only the Superior Number can impose sentences of imprisonment of more than four years. The Superior Number also acts as a court of first appeal in respect of sentences handed down by the Inferior Number. Otherwise, Appeals from the Inferior Number and the Superior Number are heard by the
Jersey Court of Appeal, in which jurats do not sit. Thereafter, any appeal would be heard by the
Judicial Committee of the Privy Council sitting in London. Jurats also sit on the Island's Licensing Assembly (which grants liquor licences) and customarily serve as
autorisés to oversee polling at public elections and declare the results. The Prison Board of Visitors, which is responsible for overseeing the care of prisoners in Jersey's prison system, comprises seven jurats, who inspect the prison regularly and, whilst visiting, hear any prisoners' complaints. In 2009, a report raised concerns about potential conflicts of interests, and recommended that membership of the board should include independent members of the public. ==Guernsey==